2023-05-09T17:11:35-05:00 2022-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-07-01 522300278 HIGHER EDUCATION USER GROUP INC HIGH 3178041093 4904 S POWER RD BOX 473 103 MESA AZ 85212 LISA SKINNER VP OF FINANCE/TREASURER 3178041093 2023-05-09 1 LISA SKINNER 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X MICHAEL RUSSELL 4904 S POWER RD BOX 473 103 MESA AZ 85212 3072590 0 X WWW.HEUG.ORG X 2001 DC SEE PART III, LINE 1. 14 14 0 200 77750 0 0 0 1994438 3031443 22587 21446 0 11317 2017025 3064206 0 0 0 0 0 0 0 0 0 1524293 3368830 1524293 3368830 492732 -304624 3464973 3394691 371350 761946 3093623 2632745 X THE HIGHER EDUCATION USER GROUP (HEUG) IS DEDICATED TO EMPOWERING HIGHER EDUCATION INSTITUTIONS TO OPTIMIZE THEIR USE OF ADMINISTRATIVE TECHNOLOGIES AND IMPROVE THE STUDENT AND USER EXPERIENCE. 0 0 2878817 3031443 PAID MEMBERSHIPS TO HEUG PROVIDE INSTITUTIONS AND MEMBERS ACCESS TO A GLOBAL NETWORK OF INDIVIDUALS TO SHARE EXPERIENCES AND KNOWLEDGE OF THE USE OF VARIOUS ENTERPRISE INFORMATION SOFTWARE AND SYSTEMS OF SERVICES FOR HIGHER EDUCATION. PAID PARTNER MEMBERSHIP FOR HEUG PROVIDE OUR PARTNERS THE ABILITY TO CONNECT WITH HIGHER EDUCATION INSTITUTIONS TO PROVIDE NEW RESOURCES AND TO GAIN FEEDBACK FROM INSTITUTIONS ON UPDATED REGULATIONS AND POLICIES WHICH MAY IMPACT THE USE OF THEIR ENTERPRISE INFORMATION SOFTWARE.HEUG CONDUCTS SEVERAL ANNUAL GLOBAL CONFERENCES FOR HIGHER EDUCATION INSTITUTIONS WHICH SHOWCASES THEIR USE OF UTILIZING PROVIDING EFFICIENCIES IN THE USE OF ENTERPRISE INFORMATION SOFTWARE, SYSTEMS, OR SERVICES (FOR THE MANAGEMENT OF ITS STUDENTS, EMPLOYEES, AND/OR RESOURCES). 2878817 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 0 1 1 1 AS 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X RSM ATT KIESHA MIDDLETON 2024953780 1250 H STREET NW SUITE 700 WASHINGTON DC 20005 X MICHAEL RUSSELL PRESIDENT 5.00 X X 0 0 0 JASON WENRICK PAST PRESIDENT 5.00 X X 0 0 0 KELLY WILKER VP OF EDUCATION & ENGAGEMENT 5.00 X X 0 0 0 JOSHUA VINCENT VP OF DEVELOPMENT & PRES. ELECT 5.00 X X 0 0 0 BARRY HUDSON SECRETARY 5.00 X X 0 0 0 LISA SKINNER VP OF FINANCE & TREASURER 5.00 X X 0 0 0 BUDDY COMBS VP OF PRODUCT (UNTIL 3/16/22) 5.00 X X 0 0 0 TERENCE HOUSER VP OF TECHNOLOGY (UNTIL 3/16/22) 5.00 X X 0 0 0 DERRY FONG DIRECTOR 2.00 X 0 0 0 JASPER FABER DIRECTOR (FROM 3/16/22) 2.00 X 0 0 0 RENEE RILEY DIRECTOR (FROM 3/16/22) 2.00 X 0 0 0 CHERI MCENTEE DIRECTOR 2.00 X 0 0 0 GARY PRATT DIRECTOR 2.00 X 0 0 0 ANGELINA GOMEZ DIRECTOR (FROM 3/16/22) 2.00 X 0 0 0 JESSICA HOLLER DIRECTOR (FROM 3/16/22) 2.00 X 0 0 0 NANCI REGEHR DIRECTOR (UNTIL 3/16/22) 2.00 X 0 0 0 MICHELE THIBODEAU DIRECTOR (UNTIL 4/29/22) 2.00 X 0 0 0 JUAN CARLOS RUIZ CRUZ DIRECTOR (UNTIL 3/16/22) 2.00 X 0 0 0 JOY HATCH DIRECTOR 2.00 X 0 0 0 MICHAEL SINK DIRECTOR (UNTIL 1/4/22) 2.00 X 0 0 0 BRITTANY MOON EXECUTIVE DIRECTOR (SEE SCH. O) 40.00 X 0 0 0 0 0 0 0 0 0 0 HIGHER LOGIC LLC PO BOX 645579 PITTSBURGH PA 152645253 ADMIN./CONF. PLAN. & TECH. SERVICES 1304316 1 CONFERENCE REVENUE 611710 2115793 2115793 MEMBERSHIP DUES 611710 699900 699900 WEBINARS 611710 138000 138000 ONLINE SPONSORSHIPS 541800 77750 77750 3031443 20178 20178 9652 8384 1268 1268 1268 OTHER REVENUE 900099 11317 11317 11317 3064206 2953693 77750 32763 795088 624514 170574 8465 2402 6063 106287 106287 9652 9652 6999 5768 1231 4838 4762 76 45913 43182 2731 100215 28281 71934 2154080 2053854 100226 2368 1799 569 BANK FEES 70172 53308 16864 SUPPLES & MATERIALS 52354 51528 826 MISCELLANEOUS 12399 9419 2980 3368830 2878817 490013 0 1490150 1622985 784262 782754 16602 13947 1024500 894141 149459 80864 3464973 3394691 69650 286576 301700 475370 371350 761946 X 3093623 2632745 3093623 2632745 3464973 3394691 X -304624 -152547 -3707 X 0 1 X 1 0 X 4596400 5165082 1761917 1818576 2953693 16295668 4596400 5165082 1761917 1818576 2953693 16295668 0 114753 309765 220735 301620 368018 1314891 114753 309765 220735 301620 368018 1314891 14980777 4512 25516 41154 18135 20178 109495 4512 25516 41154 18135 20178 109495 11317 11317 4600912 5190598 1803071 1836711 2985188 16416480 0.91250 0.91750 0.00670 0.00520 X 0 X 2902007 -152547 -152547 3054554 9652 9652 3064206 3359178 0 3359178 9652 9652 3368830 PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2022, HEUG HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740- 10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 3 HEUG HAS ENTERED INTO AGREEMENTS WITH HIGHER LOGIC, LLC, AN ONLINE COMMUNITY SOFTWARE COMPANY, TO PROVIDE VARIOUS SERVICES, INCLUDING EXECUTIVE DIRECTOR SERVICES, TECHNICAL SUPPORT, FINANCIAL SERVICES AND VARIOUS EVENT MANAGEMENT AND SUPPORT SERVICES. BRITTANY MOON, HEUG EXECUTIVE DIRECTOR, IS AN EMPLOYEE OF HIGHER LOGIC, LLC. THE $1,304,316 REPORTED IN PART VII, SECTION B INCLUDES COMPENSATION FOR EXECUTIVE DIRECTOR SERVICES, ALONG WITH FEES FOR THE OTHER HIGHER LOGIC SERVICES. IN PART IX, THE HIGHER LOGIC FEES ARE INCLUDED IN BOTH LINES 11A AND 19. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED ITS BYLAWS IN JUNE 2022. SIGNIFICANT CHANGES INCLUDE ADDING THE SECRETARY BACK TO THE EXECUTIVE TEAM, UPDATING THE PRESIDENT TERM BACK TO TWO YEARS, AND UPDATING THE VP OF DEVELOPMENT TO OWN MEMBERSHIP OVERALL. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CLASSES OF MEMBERSHIP BASED UPON THE TYPE OF INSTITUTION OR ENTITY. FORM 990, PART VI, SECTION A, LINE 7A AN APPROVED SLATE OF CANDIDATES IS PRESENTED TO THE HEUG MEMBERSHIP FOR ELECTION BY MEMBER REPRESENTATIVES OF PAID INSTITUTIONAL MEMBERS OF HEUG. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE TREASURER WHO THEN WILL SHARE IT WITH THE EXECUTIVE TEAM PRIOR TO FILING WITH THE IRS. A COPY OF THE FORM 990 WILL BE PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; UNDERSTANDS THAT THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE, WITHIN 30 DAYS, THE EXISTENCE OF THE FINANCIAL INTEREST VALUED AT $25 OR ABOVE BY FILING THE VENDOR DISCLOSURE REPORT VIA EMAIL TO THE BOARD, AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, INCLUDING ANY DISCUSSION WITH THE INTERESTED PERSON, S/HE LEAVES THE BOARD OR COMMITTEE MEETING WHILE THE REMAINING MEMBERS DETERMINE IF A CONFLICT OF INTEREST EXISTS. THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD OR COMMITTEE MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ANNUAL REPORT (INCLUDING FINANCIAL STATEMENTS) AND GOVERNING DOCUMENTS AVAILABLE ON ITS WEBSITE. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY TRANSLATION -3,707.