IPMS LogoInternational Plastic Modelers' Society / USA

IPMS LogoInternational Plastic Modelers' Society / USA



Officers Present
  • Dick Christ (President)
  • Dave Morrissette (1st VP)
  • Ron Bell (2nd VP)
  • Dennis Tennant (Secretary)
  • Larry Randel (DLC)
  • Jim Pearsall (Historian/Publication Director)
  • Bruce Briggs (Membership Secretary)
  • Mary Jane Kinney (Office Manager) *
  • Eric Aitala (Webmaster) *

* = Non-voting staff or Guest


Old Business

  • Ad Manager position still unfilled. Jim Pearsall hoping to find a candidate by the convention. If not Jim will do the job until he can find a worthy candidate.

New Business

  • None.

Officer/Staff Reports

Dick Christ, President

  • No new items to report.

David Morrissette, 1st VP

  • The Convention Manufacturers dinner has been set up. So far, a half dozen or so manufacturers have responded that they'll attend.
    Late reviews are at 65.
  • I have received a test shot of HK Models new 1:32 Mosquito. The first part of this review will be posted soon. The plan is to review it along with the new Tamiya Mosquito kit at the same time.
  • Working to set up the reviewer corps get-together at Nationals.

Ron Bell, 2nd Vice President

  • Three groups are interested in bidding for the 2017 National Convention. No actual bids in hand yet. I plan to send a note reminding them that the e-board would like to have the bids at least 30 days before the convention for analysis and questions.
  • Work on the Columbus Nationals is moving along. The t-shirt design is now on their website. The trophy design is almost complete and will also be posted.
  • Their numbers to date are:
    • Room nights: 1566
    • Registered: 190
    • Banquet tickets sold: 101
    • AFM Tour: 59
    • Schmidt's Dinner: 30
    • T-Shirts sold: 88
  • Things should start to pick up now as the convention is less than sixty days away.

John Shimek, Treasurer

  • Nothing to report.

Dennis Tennant, Secretary

  • Finishing work on the annual Conflict of Interest paperwork for the IRS.

Larry Randel, DLC

  • Annual awards process moving forward with final voting happening in next few days by the e-board on nominees for national winners for the Chapter of the Year, Newsletter of the Year and Website/Webmaster of the Year awards. MJ will have the list of winners to her by Memorial Day.
  • Revell Make and Take choices for models is improving to include new choices for aircraft with Skill Level 1 models for F-14, F-15 and F-16 jets. Summer demand seems to be picking up but at this point in the year we are only at about $2800 net cost.

Jim Pearsal, Historian/Publication Dir.

  • Nothing to report.

Bruce Briggs, Membership Secretary

  • Nothing to report.

MJ Kinney, National Office Manager

  • Will be mailing Journal to 4027 V27J3 to members shortly. To date, we have 152 new members.

  • After an inquiry regarding chapters and tax exempt status/incorporating, etc., Kaliste Saloom, our legal counsel, provided what I consider to be an excellent explanation of our tax status that I would like to share.

  • It is as follows:
    • Federal tax-exempt status was granted to the national organization of IPMS/USA, under IRS Rule 501 (c)(7), as we are considered a social club or organization. Our status enables contributors to IPMS/USA to deduct their donations for tax purposes.
    • Local chapters sometimes ask if IPMS/USA's 501 (c)(7) status pertains to them as well as the national organization. The answer is no. There are several key reasons. One of the reasons is that each local chapter is its own entity, whether incorporated or not, so each chapter must obtain its own tax identification number and apply separately for tax exempt status with the government. In no instance should a local chapter use the national organization's tax ID number.
    • One of the requirements for being a tax-exempt organization is to keep membership records which could be made public. The fact that we do not have clear criteria for membership at the chapter level (there are no membership records, mission statements vary, dues are optional, governance is uncontrolled), as well as the fact that not all members of a local club are required to be members of the national organization makes it impossible for the national organization to confer tax exemption authority or responsibility at the local level. At the national level, our membership consists of the individual members, whose membership and rules of behavior are well defined. The national level is governed by a constitution and an elected board and officers who must maintain responsibility for IPMS/USA's finances and keep the organization qualified for exempt status under IRS regulations.
    • Finally, the IRS imposes stipulations attached to our status, including limited purposes for using the funds and keeping records of how funds are spent. When IPMS/USA distributes funds to other persons, organizations, or projects, we must show whether or not they are also tax exempt or the use of the funds fall within our exemption mission. We must keep records showing the recipient names and addresses, the purposes for the funds, the manner in which the individuals were selected to receive the funds, and any relationship of the recipients to members, officers and contributors. If they are not exempt, we must have evidence that the funds will remain dedicated to the purposes (to promote interest and skills in plastic modeling, in our case) for which we are granted exemption as listed in the IRS code. Finally, these records are subject to audit by the IRS.
    • Since only the national organization is exempt, to allow local chapters to piggy back our exemption status (even if permissible by the IRS) would pose a logistical and accounting challenge. Failure to produce such records or otherwise strictly comply with the IRS requirements at the local level would jeopardize our tax exempt status at the national level and expose the entire organization (and possibly it's officers and members) to back taxes, penalties or worse.

Eric Aitala, Webmaster

  • Work continues on setting up a new online store on our website.

  • An election forum section has been set up and candidates notified.

  • The Online Voting site is ready to go live. This will coincide with the printing of the next Journal magazine.

Submitted by Dennis Tennant, Secretary