2023-05-15T13:58:32-05:00 2022-12-31 273605969 CBIZ MHM LLC 140 FOUNTAIN PKWY N STE 410 ST PETERSBURG FL 33716 990 2022-01-01 043064434 INTERNATIONAL INFORMATION SYSTEM SECURITY CERTIFICATION CONSORTIUM INC INTE 7277850189 1650 KING STREET 200 ALEXANDRIA VA 22314 DEBRA TAYLOR CFO 7277850189 2023-05-15 1 DEBRA TAYLOR XXX-XX-XXXX 1 PAUL DUNHAM P00100222 7275721400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X DEBRA TAYLOR 1650 KING STREET 200 ALEXANDRIA VA 22314 98155151 0 X WWW.ISC2.ORG X 1989 MA SUPPORT AND PROVIDE MEMBERS AND CONSTITUENTS WITH CYBER SECURITY TRAINING TO BENEFIT SOCIETY 13 13 244 500 102554 0 0 0 64297516 70559204 3040590 624090 3110409 2968876 70448515 74152170 600000 600000 0 0 24039600 26149450 0 0 0 33606684 43915435 58246284 70664885 12202231 3487285 115725304 119288432 32169108 38779095 83556196 80509337 X SUPPORT AND PROVIDE MEMBERS AND CONSTITUENTS WITH CREDENTIALS, RESOURCES, AND LEADERSHIP TO ADDRESS CYBER, INFORMATION, SOFTWARE, AND INFRASTRUCTURE SECURITY TO DELIVER VALUE TO SOCIETY. 0 0 INTERNATIONAL INFORMATION SYSTEM SECURITY CERTIFICATION CONSORTIUM, INC., OR (ISC)2, IS AN INTERNATIONAL NONPROFIT MEMBERSHIP ASSOCIATION FOCUSED ON INSPIRING A SAFE AND SECURE CYBER WORLD. BEST KNOWN FOR THE ACCLAIMED CERTIFIED INFORMATION SYSTEMS SECURITY PROFESSIONAL (CISSP) CERTIFICATION, (ISC)2 OFFERS A PORTFOLIO OF CREDENTIALS THAT ARE PART OF A HOLISTIC, PRAGMATIC APPROACH TO SECURITY. OUR MEMBERSHIP IS MADE UP OF CERTIFIED CYBER, INFORMATION, SOFTWARE AND INFRASTRUCTURE SECURITY PROFESSIONALS WHO ARE MAKING A DIFFERENCE AND HELPING TO ADVANCE THE INDUSTRY. (CONTINUED ON SCHEDULE O)(ISC)2 FULFILLS THIS MISSION BY:- MAINTAINING A COMMON BODY OF KNOWLEDGE FOR INFORMATION SECURITY PROFESSIONALS- DEVELOPING EDUCATION AND TRAINING TO SUPPORT THE COMMON BODY OF KNOWLEDGE- DEVELOPING INFORMATION SECURITY CREDENTIALS IN ACCORDANCE WITH INTERNATIONAL INFORMATION SECURITY STANDARDS. EACH CREDENTIAL INDICATES THOSE CERTIFIED HAVE DEMONSTRATED EXPERIENCE IN THE FIELD OF INFORMATION SECURITY, HAVE PASSED A RIGOROUS EXAMINATION, SUBSCRIBE TO A CODE OF ETHICS, MAINTAIN CERTIFICATION WITH CONTINUING EDUCATION, AND RECERTIFY EVERY THREE YEARS. CURRENT CREDENTIAL PROGRAMS INCLUDE: - CERTIFIED INFORMATION SYSTEMS SECURITY PROFESSIONAL (CISSP)- INFORMATION SYSTEMS SECURITY ARCHITECTURE PROFESSIONAL (CISSP-ISSAP)- INFORMATION SYSTEMS SECURITY ENGINEERING PROFESSIONAL (CISSP-ISSEP)- INFORMATION SYSTEMS SECURITY MANAGEMENT PROFESSIONAL (CISSP-ISSMP)- SYSTEMS SECURITY CERTIFIED PRACTITIONER (SSCP)- CERTIFIED AUTHORIZATION PROFESSIONAL (CAP)- CERTIFIED SECURE SOFTWARE LIFECYCLE PROFESSIONAL (CSSLP)- HEALTHCARE INFORMATION SECURITY AND PRIVACY PRACTITIONER (HCISPP)- CERTIFIED CLOUD SECURITY PROFESSIONAL (CCSP)- CERTIFIED IN CYBERSECURITY OVER 168,000 PROFESSIONALS HAVE ATTAINED CERTIFICATION IN ONE OF THE TEN CREDENTIAL PROGRAMS DEVELOPED AND ADMINISTERED BY (ISC)2. 0 0 0 1 0 0 0 0 0 1 0 1 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 106 0 1 244 1 1 1 1 UK 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 VA X DEBRA TAYLOR 7276830778 1650 KING ST SUITE 200 ALEXANDRIA VA 22314 ZACHARY TUDOR CHAIRPERSON 2.00 0.00 X 0 0 0 LORI O'NEIL VICE CHAIRPERSON 2.00 0.00 X 0 0 0 DAVID MELNICK TREASURER 2.00 0.00 X 0 0 0 YIANNIS PAVLOSOGLOU SECRETARY 2.00 0.00 X 0 0 0 LISA YOUNG DIRECTOR 2.00 0.00 X 0 0 0 JILL SLAY DIRECTOR 2.00 0.00 X 0 0 0 RACHEL GUINTO DIRECTOR 2.00 0.00 X 0 0 0 SAMARA MOORE DIRECTOR 2.00 0.00 X 0 0 0 DAN HOUSER DIRECTOR 2.00 0.00 X 0 0 0 EIJI KUWANA DIRECTOR 2.00 0.00 X 0 0 0 ARTHUR FRIEDMAN DIRECTOR 2.00 0.00 X 0 0 0 ALOYSIUS CHEANG DIRECTOR 2.00 0.00 X 0 0 0 JAMES PACKER DIRECTOR 2.00 0.00 X 0 0 0 CLAR ROSSO CHIEF EXECUTIVE OFFICER 40.00 2.00 X 618603 0 205319 DEBRA TAYLOR CHIEF FINANCIAL OFFICER 40.00 2.00 X 484361 0 45459 GRAHAM JACKSON GENERAL COUNSEL 40.00 2.00 X 364074 0 43236 AMY EUBANKS EVP STRATEGY & PROFESSIONAL DEV 40.00 0.00 X 394018 0 56016 TARA WISNIEWSKI EVP ADVOCACY GLOBAL MKTS & MEMBER 40.00 2.00 X 403371 0 37722 CASIMER MARKS CHIEF QUALIFICATIONS OFFICER 40.00 0.00 X 407159 0 31584 JON FRANCE CHIEF INFORMATION SECURITY OFFICER 40.00 0.00 X 323956 0 12142 GREG CLAWSON VP SALES & MARKETING (THRU 2022) 40.00 0.00 X 205201 0 4796 LISA PETTOGRASSO VENDOR SPONSORSHIP MANAGER 40.00 0.00 X 295718 0 32918 RICHARD SHANDELMAN VP TECHNOLOGY 40.00 0.00 X 288655 0 24182 TIMOTHY CAMPO DIRECTOR INFRASTRUCTURE & SECURITY 40.00 0.00 X 208526 0 42208 RAYKHAN BEKIMBETOVA CONTROLLER 40.00 0.00 X 208143 0 35689 SUSAN LAUSCH SR MGR CONSUMER & SPONSOR SALES 40.00 0.00 X 211977 0 19279 4413762 0 590550 64 0 1 0 NCS PEARSON INC 13036 COLLECTIONS CENTER DR CHICAGO IL 60693 COMPUTER TESTING 7871796 CAESARS PALACE LAS VEGAS 3570 LAS VEGAS BLVD LAS VEGAS NV 89109 EVENT HOSTING/PRODUCTION 1761332 BCW LLC 6325 S PECOS RD STE 14 LAS VEGAS NV 89120 MARKETING/COMMUNICATIONS 1717779 SHI INTERNATIONAL CORP 290 DAVIDSON AVE SOMERSET NJ 08873 COMPUTER LICENSES 1669924 SALESFORCECOM INC PO BOX 203141 DALLAS TX 75320 COMPUTER LICENSES 1494254 58 EXAM FEES 541900 27874981 27874981 CERTIFICATION RENEWAL FEES 812900 20510703 20510703 EDUCATIONAL SERVICES 611420 18733042 18733042 SECURITY CONGRESS 541900 3035713 3035713 OTHER SPONSOR REVENUE 900099 404765 404765 70559204 1496977 1496977 409058 409058 56587 0 56587 56587 56587 23130094 23995709 7272 -865615 -7272 -872887 -872887 MANAGEMENT FEES 541610 2400677 2400677 PUBLICATION - MAGAZINE 513120 102554 102554 2503231 74152170 73425526 102554 624090 X 600000 3637017 18447962 505917 1993816 1564738 106217 61725 186860 8553785 4946820 2080199 6408313 1570459 1283088 964071 41355 2257180 197657 PROFESSIONAL EXAM 6925959 EDUCATIONAL SERVICES 5707736 BAD DEBT 1379027 PUBLIC RELATIONS/OUTREA 714356 530628 70664885 32388131 33619251 11434081 11435704 2677187 3121572 2510028 3389366 7025534 4545454 855571 2480080 56166216 49094993 4720225 7198710 2886864 3596538 2087001 5352218 115725304 119288432 4813128 6926082 24780426 26022399 2575554 5830614 32169108 38779095 X 83556196 80509337 83556196 80509337 115725304 119288432 X 3487285 -7623945 1206050 -116249 X X 0 1 X 1 0 0 1 0 1002613 937680 64933 2880068 2557308 322760 3142853 1050466 2092387 2480080 INVESTMENT IN ISC2 LIMITED 1 1951011 C INVESTMENT IN ISC2 LIMITED 2 5517367 C INVESTMENT IN ISC2 PTE LTD -269668 C 7198710 FOREIGN TAX ACCRUAL 922744 OPERATING LEASE LIABILITY 4907870 5830614 X 70799288 -7623946 1206050 5907460 -510436 71309724 186860 2655586 2842446 74152170 76718488 6840463 6840463 69878025 186860 600000 786860 70664885 PART X, LINE 2: INTERNATIONAL INFORMATION SYSTEM SECURITY CERTIFICATION CONSORTIUM, INC. (CONSORTIUM), EXCLUDING THE CENTER, IS GENERALLY EXEMPT FROM U.S. INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE CENTER IS GENERALLY EXEMPT FROM U.S. INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INFORMATION RETURNS (FORMS 990) ARE FILED WITH THE INTERNAL REVENUE SERVICE. THE CONSORTIUM HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN INCOME TAX POSITIONS AS DEFINED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR INCOME TAXES. THE 2019, 2020 AND 2021 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CONSORTIUM IS NOT CURRENTLY UNDER AUDIT NOR HAS THE CONSORTIUM BEEN CONTACTED BY THE INTERNAL REVENUE SERVICE. SOME FOREIGN OPERATIONS OF THE CONSORTIUM ARE SUBJECT TO FOREIGN INCOME TAXES. FOREIGN TAXES ARE EXPENSED WHEN INCURRED. THERE WAS $0 OF INCOME TAX EXPENSE RELATED TO UNITED KINGDOM FOREIGN OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2022. THE CONSORTIUM HAS NET OPERATING LOSS CARRYFORWARDS OF APPROXIMATELY $4,750,000 IN HONG KONG TAXING JURISDICTIONS. THE CONSORTIUM OPERATES IN COUNTRIES WHERE FOREIGN TAXES ARE NOT PAID, SO THERE MAY BE ADDITIONAL FOREIGN TAX JURISDICTIONS THAT MAY ASSESS INCOME TAXES TO THE CONSORTIUM. THE CONSORTIUM HAS RECORDED A LIABILITY FOR VALUE-ADDED TAX FOR SERVICES SOLD IN FOREIGN COUNTRIES. THE BULK OF SERVICES ARE SOLD THROUGH INDEPENDENT TRAINING PARTNERS, WHICH INSULATE THE CONSORTIUM FROM VALUE-ADDED TAX EXPOSURE. HOWEVER, THERE IS A PORTION OF SERVICES PROVIDED THAT ARE NOT PROVIDED THROUGH INDEPENDENT TRAINING PARTNERS AND AN ACCRUAL HAS BEEN RECORDED AS AN ESTIMATE OF TAX EXPOSURE IN THESE FOREIGN COUNTRIES. THERE MAY BE ADDITIONAL FOREIGN TAX JURISDICTIONS THAT MAY ASSESS TAXES TO THE CONSORTIUM. IN AREAS WHERE THE CONSORTIUM COLLECTS AND REMITS TAX, REVENUES ARE RECORDED NET OF TAX. AS THE CONSORTIUM CONTINUES TO EXPAND AND TO ADMINISTER EXAMINATIONS AND PROVIDE TRAINING IN FOREIGN COUNTRIES, THERE WILL BE TAX EXPOSURE TO THE CONSORTIUM. MANAGEMENT IS IN A CONTINUAL PROCESS OF EVALUATING THAT EXPOSURE AND HAS SET ASIDE A RESERVE OF APPROXIMATELY $900,000 FOR UNIDENTIFIED TAX LIABILITY AT DECEMBER 31, 2022. WHILE THE CONSORTIUM BELIEVES THAT THIS RESERVE IS SUFFICIENT TO COVER UNIDENTIFIED TAX LIABILITIES AS OF DECEMBER 31, 2022, THERE IS THE POTENTIAL FOR ADDITIONAL UNRECOGNIZED TAX CONSEQUENCES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CENTER FOR CYBER SAFETY AND EDUCATION REVENUE 232,407. UK, HK & SGP REVENUE 5,675,053. PART XI, LINE 4B - OTHER ADJUSTMENTS: FOREIGN EXCHANGE CURRENCY LOSS 116,249. LOSS ON DISPOSAL OF FIXED ASSETS -7,272. INTERCOMPANY MANAGEMENT FEES 2,400,677. SINGAPORE DIVIDEND 145,932. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 7,272. CENTER FOR CYBER SAFETY AND EDUCATION EXPENSES 720,492. UK, HK & SGP EXPENSES 6,112,699. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION TO CENTER FOR CYBER SAFETY AND EDUCATION 600,000. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 70887 EAST ASIA AND THE PACIFIC 0 12 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 2520218 EUROPE (INCLUDING ICELAND & GREENLAND) 0 30 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 2178535 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 241761 NORTH AMERICA 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 333485 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 15089 SOUTH AMERICA 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 202189 SOUTH ASIA 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 828305 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES-PROGRAMS SEMINARS, EXAMS 397562 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 81 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 1526653 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 3852131 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 370 NORTH AMERICA 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 170 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 5 SOUTH AMERICA 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 17852 SOUTH ASIA 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 6802 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES - OPERATIONAL SEMINARS, EXAMS 148 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES - MARKETING/COMMUNICATIONS SEMINARS, EXAMS 319418 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES - MARKETING/COMMUNICATIONS SEMINARS, EXAMS 136855 SOUTH ASIA 0 0 PROGRAM SERVICES - MARKETING/COMMUNICATIONS SEMINARS, EXAMS 9213 0 42 0 0 0 42 6390469 6267260 12657729 1 0 1 0 0 1 PART III ACCOUNTING METHOD: 1 CENTER FOR CYBER SAFETY AND EDUCATION 1650 KING ST SUITE 200 ALEXANDRIA VA 22314 452405127 501(C)(3) 600000 0 N/A N/A PROGRAM SERVICES 1 0 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANTS BY REVIEWING FINANCIAL STATEMENTS SUBMITTED BY GRANTEE ON A QUARTERLY BASIS. X X 1 1 X X X X 0 1 0 CLAR ROSSO CHIEF EXECUTIVE OFFICER 456793 0 138000 0 23810 0 175696 0 29623 0 823922 0 0 0 DEBRA TAYLOR CHIEF FINANCIAL OFFICER 330977 0 77763 0 75621 0 12200 0 33259 0 529820 0 0 0 AMY EUBANKS EVP STRATEGY & PROFESSIONAL DEV 328698 0 63213 0 2107 0 36272 0 19744 0 450034 0 0 0 TARA WISNIEWSKI EVP ADVOCACY GLOBAL MKTS & MEMBER 335702 0 65000 0 2669 0 36953 0 769 0 441093 0 0 0 CASIMER MARKS CHIEF QUALIFICATIONS OFFICER 301381 0 59718 0 46060 0 12200 0 19384 0 438743 0 0 0 GRAHAM JACKSON GENERAL COUNSEL 248559 0 54481 0 61034 0 12200 0 31036 0 407310 0 0 0 JON FRANCE CHIEF INFORMATION SECURITY OFFICER 323580 0 0 0 376 0 11513 0 629 0 336098 0 0 0 LISA PETTOGRASSO VENDOR SPONSORSHIP MANAGER 104747 0 189395 0 1576 0 12200 0 20718 0 328636 0 0 0 RICHARD SHANDELMAN VP TECHNOLOGY 265123 0 0 0 23532 0 10516 0 13666 0 312837 0 0 0 TIMOTHY CAMPO DIRECTOR INFRASTRUCTURE & SECURITY 183292 0 23920 0 1314 0 8957 0 33251 0 250734 0 0 0 RAYKHAN BEKIMBETOVA CONTROLLER 182955 0 24132 0 1056 0 8703 0 26986 0 243832 0 0 0 SUSAN LAUSCH SR MGR CONSUMER & SPONSOR SALES 159512 0 51265 0 1200 0 8579 0 10700 0 231256 0 0 0 GREG CLAWSON VP SALES & MARKETING (THRU 2022) 67964 0 70547 0 66690 0 4668 0 128 0 209997 0 36961 0 PART I, LINE 1A FIRST CLASS OR CHARTER TRAVEL - COACH CLASS OR ECONOMY TICKETS MUST BE PURCHASED FOR DOMESTIC FLIGHTS (DEFINED AS FLIGHT TIME TOTALING LESS THAN SIX CONSECUTIVE HOURS EXCLUDING LAYOVERS). A HIGHER-PRICED TICKET WILL BE CONSIDERED ON A CASE-BY-CASE BASIS IF THE DOMESTIC FLIGHT EXCEEDS SIX HOURS OF CONSECUTIVE FLIGHT TIME. BUSINESS CLASS/FIRST CLASS MAY BE CONSIDERED AT ISC2'S DISCRETION FOR INTERNATIONAL FLIGHTS (DEFINED AS FLIGHT TIME EXCEEDING SIX CONSECUTIVE HOURS EXCLUDING LAYOVER). ALL STAFF EXCEPTIONS TO BE APPROVED BY THEIR RESPECTIVE DEPARTMENT MANAGER. EXCEPTIONS FOR CORPORATE OFFICERS, [I.E., COO, CFO, AND GENERAL COUNSEL] ARE APPROVED BY THE CEO. HEALTH OR SOCIAL CLUB DUES OR INITIATIVE FEES - AS PART OF ISC2'S CORPORATE WELLNESS PROGRAM, ALL EMPLOYEES ARE ELIGIBLE TO PARTICIPATE IN A VOLUNTARY GYM MEMBERSHIP PROGRAM IN WHICH ISC2 PAYS HALF THE MONTHLY COST PER EMPLOYEE AND UP TO TWO OF THEIR IMMEDIATE FAMILY MEMBERS. PART I, LINE 4B EFFECTIVE JUNE 1, 2021, THE CONSORTIUM ADOPTED A NON-QUALIFIED DEFERRED COMPENSATION BENEFIT PLAN, AS DESCRIBED IN SECTION 457(F) OF THE INTERNAL REVENUE CODE, FOR KEY MANAGERIAL AND HIGHLY COMPENSATED EMPLOYEES. FOR THE 457(F) PLAN, AN ANNUAL DISCRETIONARY CONTRIBUTION IS MADE ON THE PARTICIPANTS' BEHALF UNDER CODE SECTION 457(F). THE AMOUNT IS MAINTAINED ON THE CONSORTIUM'S BOOKS IN A DESIGNATED ACCOUNT AND WILL REMAIN THE SOLE PROPERTY OF THE CONSORTIUM AND IS AVAILABLE TO SATISFY THE CLAIMS OF ALL GENERAL CREDITORS OF THE CONSORTIUM. THE PARTICIPANTS SHALL HAVE A FULLY VESTED, NONFORFEITABLE INTEREST IN THEIR DEFERRED COMPENSATION IF THE CONSORTIUM DISSOLVES OR IF THE PARTICIPANT (1) DIES; (2) BECOMES DISABLED; OR (3) IS TERMINATED FROM EMPLOYMENT FOR REASONS OTHER THAN FOR CAUSE. CLAR ROSSO, AMY EUBANKS, AND TARA WISNIEWSKI ARE PARTICIPANTS OF THE PLAN. ISC2 HAS THREE (3) SUPER ROTH CONTRACTS ESTABLISHED FOR EXECUTIVES, DEBRA TAYLOR, GRAHAM JACKSON, AND CASIMER MARKS. SUPER ROTH PLANS ARE SPECIAL LIFE INSURANCE CONTRACTS THAT ARE CONSIDERED "INVESTMENT-GRADE" WHICH HAVE MINIMAL AMOUNTS OF DEATH BENEFIT AND MAXIMIZE THE EARNINGS GROWTH INSIDE THE CONTRACT. CONTRIBUTIONS ARE AFTER-TAX, JUST LIKE A ROTH IRA, AND EARNINGS GROW WITHOUT TAX. DISTRIBUTIONS CAN ALSO BE TAKEN WITHOUT INCOME TAX AS LONG AS A CERTAIN AMOUNT OF SURVIVOR BENEFIT REMAINS INTACT. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED OF CONSTITUENT MEMBERS AND DIRECTOR MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERSHIP IS COMPRISED OF CONSTITUENT MEMBERS AND DIRECTOR MEMBERS. CONSTITUENT MEMBERS CONSIST SOLELY OF INDIVIDUALS WHO OBTAIN CERTIFICATION AS GRANTED BY (ISC) AND WHOSE CERTIFICATION IS IN GOOD STANDING ACCORDING TO SPECIFICATIONS THAT ARE FROM TIME TO TIME APPROVED BY THE BOARD OF DIRECTORS. DIRECTOR MEMBERS ARE THOSE CONSTITUENT MEMBERS SERVING FROM TIME TO TIME ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CONSTITUENT MEMBERS ARE ENTITLED TO ELECT DIRECTORS OF THE CORPORATION. THE CONSTITUENCY SHALL ELECT AND RECALL DIRECTORS, PETITION THE BOARD, AND APPROVE CHANGES TO THE BYLAWS. ANY AFFIRMATIVE VOTE BY THE BOARD OF DIRECTORS FOR ANY MERGER, CONSOLIDATION, OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION PROPERTY AND ASSETS SHALL REQUIRE AN AFFIRMATIVE VOTE OF TWO-THIRDS OF THOSE VOTING AS CONSTITUENT MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEE ACTIONS RESULT IN RECOMMENDATIONS TO THE BOARD WHICH ARE PRESENTED TO THE BOARD AS A MOTION AND THEN ACTED UPON BY THE BOARD WHICH IS DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS MADE AVAILABLE TO THE BOARD FOR ANALYSIS AND COMMENT PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS. ANNUAL DECLARATIONS OF CONFLICT DETERMINATIONS ARE SUBMITTED AND SIGNED BY EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A: COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS RECOMMENDED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND COMPENSATION LEVELS ARE DETERMINED BY VOTE OF THE BOARD MEMBERS. FORM 990, PART VI, LINE 15B: COMPENSATION FOR EMPLOYEES OTHER THAN THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY HR USING MARKET DATA AND SALARY BANDS CREATED BY EXTERNAL COMPENSATION CONSULTANTS AND APPROVED BY DEPARTMENT SUPERVISOR. EMPLOYEES FALL WITHIN VARIOUS HIERARCHY LEVELS (E.G. STAFF SUPERVISOR, MANAGER, DIRECTOR, OFFICER) AND SALARY RANGES FOR THESE LEVELS ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST. REQUESTS MAY BE MADE TO DEBRA TAYLOR, CFO, (ISC)2, 1650 KING ST, SUITE 200, ALEXANDRIA, VA 22314. FORM 990, PART IX, LINE 11G CONSULTING FEES 8,553,785. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY EXCHANGE GAIN (LOSS) -116,249. FORM 990, PART XII LINE 2C: THE CORPORATION SHALL HAVE AN ANNUAL FINANCIAL AUDIT BY A LICENSED CERTIFIED PUBLIC ACCOUNTANT. THE BOARD, BASED UPON RECOMMENDATION BY THE AUDIT COMMITTEE, SHALL APPOINT THE AUDITOR. THE AUDIT REPORT SHALL BE PRESENTED TO THE AUDIT COMMITTEE. A SUMMARY OF THE AUDIT REPORT SHALL BE AVAILABLE TO ANY MEMBER OF THE CONSTITUENT MEMBERS CLASS UPON WRITTEN REQUEST. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CENTER FOR CYBER SAFETY AND EDUCATION 1650 KING ST SUITE 200 ALEXANDRIA VA 22314 452405127 CYBER SAFETY EDUCATION, RESEARCH AND SCHOLARSHIP PROGRAMS FL 501(C)(3) LINE 7 ISC2 1 ISC2 LIMITED 1 LEVEL 1 DEVONSHIRE HOUSE ONE MAYFA LONDON UK W1J 8AJ EDUCATIONAL SERVICES UK ISC2 C 3827998 985617 1.00000 1 ISC2 LIMITED 2 LEVEL 19 TWO INTERNATIONAL FINANCE CENTERAL HK EDUCATIONAL SERVICES HK ISC2 C 778450 119655 1.00000 1 ISC2 PTE LTD 8 MARINA BLVD 05-02 MARINA BAY FI SN 018981 EDUCATIONAL SERVICES SN ISC2 C 190832 75770 1.00000 1 ISC2 GMBH AM ZIRKUS 2 BERLIN GM 10117 EDUCATIONAL SERVICES GM ISC2 C 1.00000 1 0 1 0 1 0 1 0 0 0 0 0 1 0 1 1 1 1 1 0 CENTER FOR CYBER SAFETY AND EDUCATION B 600000 CASH CENTER FOR CYBER SAFETY AND EDUCATION D 22101 OUTSTANDING BALANCE ISC2 PTE LTD F 145932 CASH DIVIDEND SEE PART VI L 0 SEE SUPPLEMENTAL EXPLANATION SEE PART VI N 0 SEE SUPPLEMENTAL EXPLANATION SEE PART VI O 0 SEE SUPPLEMENTAL EXPLANATION CENTER FOR CYBER SAFETY AND EDUCATION P 236952 CASH ISC2 LIMITED 1 P 20532938 CASH ISC2 LIMITED 2 P 375312 CASH CENTER FOR CYBER SAFETY AND EDUCATION Q 75354 CASH ISC2 LIMITED 1 R 1951011 PAID IN CAPITAL ISC2 LIMITED 2 R 797142 PAID IN CAPITAL PART V, LINE 2, L/N/O: (ISC)2 FULFILLS IMPORTANT ADMINISTRATIVE SERVICES FOR RELATED ORGANIZATIONS: THE CENTER, ISC2 LIMITED 1, ISC2 LIMITED 2, ISC2 PTE LTD, AND ISC2 GMBH. THESE ORGANIZATIONS USE (ISC)2 EMPLOYEES AND ASSETS AS REQUIRED. A VALUE FOR THESE SERVICES HAS NOT BEEN DETERMINED.