2020-06-02T08:32:40-05:00 2019-12-31 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2019-01-01 131878953 NAFSA ASSOCIATION OF INTERNATIONAL EDUCATORS NAFS 2027373699 1307 NEW YORK AVENUE NW 8TH FL WASHINGTON DC 20005 ESTHER BRIMMER CEO 2027373699 2020-05-04 1 DANIEL O'SHEA P00957510 3016529100 2020-05-03 209.59.242.35 2020-05-04 12:36:35 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0FC5460241256066D74A2C5C66FD8B85E1F8608D 2019 2021-01-29 14:40:06Z ESTHER BRIMMER 1307 NEW YORK AVENUE NW 8TH FL WASHINGTON DC 20005 25449731 0 X WWW.NAFSA.ORG X 1948 DC NAFSA IS THE LEADING NONPROFIT ASSOCIATION COMMITTED TO INTERNATIONAL EDUCATION AND EXCHANGE BY ADVANCING POLICIES AND PRACTICES TO BUILD GLOBAL CITIZENS. 20 20 109 525 347358 29144 1330884 1255211 19520699 19966643 628289 592717 44666 32658 21524538 21847229 26242 119741 0 0 9507572 9579468 0 0 354668 11340807 11142466 20874621 20841675 649917 1005554 23228239 25891011 7241936 7103110 15986303 18787901 X THE ASSOCIATION SERVES INTERNATIONAL EDUCATORS AND THEIR INSTITUTIONS AND ORGANIZATIONS BY ESTABLISHING PRINCIPLES OF GOOD PRACTICE, PROVIDING TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES, CONVENING NETWORKING OPPORTUNITIES AND COLLABORATIVE DIALOGUES, AND ADVOCATING FOR A BETTER WORLD THROUGH INTERNATIONAL EDUCATION. 0 0 6276562 0 12725899 CONFERENCES - THE ASSOCIATION PROVIDES VARIOUS WORKSHOPS AND MEETINGS THAT SERVE AS A FORUM FOR THE LATEST DEVELOPMENTS IN INTERNATIONAL EDUCATIONAL EXCHANGE. THESE MEETINGS OFFER A CONCENTRATED OPPORTUNITY FOR THE EXCHANGE OF IDEAS AND OFFER A NETWORK FOR SHARING INFORMATION AS IT SEEKS TO INCREASE AWARENESS OF AND SUPPORT FOR INTERNATIONAL EDUCATION. 6227363 119741 4415972 MEMBER PROGRAMS AND SERVICES - REPRESENTS EXPENSES RELATED TO THE PROVISION OF PROFESSIONAL PRACTICE SUPPORT INFORMATION TO MEMBERS, THE COORDINATION AND COMMUNICATION OF MEMBERSHIP BENEFITS TO THE MEMBERS AND PROSPECTIVE MEMBERS, AND THE PROVISION OF EDUCATIONAL ACTIVITIES DESIGNED TO SUPPORT PROFESSIONAL DEVELOPMENT BY PROMOTING CORE COMPETENCIES, MID-LEVEL TRAINING NEEDS, AND LEADERSHIP SYMPOSIUM PROGRAMMING TO THE FIELD. 1282388 36497 PUBLIC POLICY - REPRESENTS EXPENSES INCURRED TO LINK ASSOCIATION MEMBERS WITH CONGRESS AND FEDERAL AGENCIES, ADVOCATING FOR SUPPORT FOR THE EXCHANGE PROGRAMS, REMOVING BARRIERS TO EXCHANGE, AND INFORMING MEMBERSHIP OF GOVERNMENT ACTIONS AFFECTING EDUCATIONAL EXCHANGE. 1441154 1586918 REGIONAL PROGRAMS - REGIONAL PROGRAMS ARE COMPRISED PRIMARILY OF MEETING RELATED ACTIVITIES FOR SPECIFIC MEETINGS AND WORKSHOPS AT THE LOCAL LEVEL AS WELL AS TRAVEL ASSISTANCE FOR THE NEEDS OF NAFSA MEMBERS WITHIN THEIR RESPECTIVE GEOGRAPHIC AREAS. 1096098 1201357 PUBLICATIONS - THE ASSOCIATION MAINTAINS A WEBSITE AND PRODUCES VARIOUS PUBLICATIONS, MAGAZINES, AND NEWSLETTERS. THESE PUBLICATIONS REPRESENT THE ASSOCIATION'S COMMITMENT TO THE ONGOING ENHANCEMENT OF INTERNATIONAL EDUCATIONAL EXCHANGE. 2537252 2788275 16323565 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 59 0 1 109 1 1 1 1 CA 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NH NC NJ NM NY OR PA RI SC TN UT VA WI WV CT X X X JANE HOFFMAN CFO 2027373699 1307 NEW YORK AVENUE NW 8TH FLOOR WASHINGTON DC 20005 RAVI SHANKAR MA MS PRESIDENT AND CHAIR 1.00 X X 0 0 0 BONNIE BISSONETTE EDD VICE PRESIDENT 1.00 X X 0 0 0 JEFFREY M RIEDINGER PHD VICE PRESIDENT 1.00 X X 0 0 0 SHINN KO VICE PRESIDENT 1.00 X X 0 0 0 DIANA B CARLIN PHD SECRETARY 1.00 X X 0 0 0 BARRY J MORRIS PHD TREASURER 1.00 X X 0 0 0 MICHAEL ADEWUMI PHD BOARD MEMBER 1.00 X 0 0 0 HEATHER BARCLAY HAMIR PHD BOARD MEMBER 1.00 X 0 0 0 LANITRA BERGER PHD BOARD MEMBER 1.00 X 0 0 0 SUSANA CARRILLO BOARD MEMBER 1.00 X 0 0 0 NELSON W CUNNINGHAM BOARD MEMBER 1.00 X 0 0 0 JAMES DORSETT PHD BOARD MEMBER 1.00 X 0 0 0 AHMAD M EZZEDDINE PHD BOARD MEMBER 1.00 X 0 0 0 STEPHEN M FERST EDD BOARD MEMBER 1.00 X 0 0 0 JOEL A GALLEGOS MA BOARD MEMBER 1.00 X 0 0 0 FERNANDO LEON-GARCIA PHD BOARD MEMBER 1.00 X 0 0 0 JESSE L LUTABINGWA PHD BOARD MEMBER 1.00 X 0 0 0 ANN MASON PHD BOARD MEMBER 1.00 X 0 0 0 CECIL POPE STATON JR DPHIL BOARD MEMBER 1.00 X 0 0 0 SARA THURSTON PHD BOARD MEMBER 1.00 X 0 0 0 ESTHER BRIMMER DPHIL EXECUTIVE DIRECTOR & CEO 35.00 X 394346 0 50185 ALAN WILLIAMS COO, ASSISTANT SECRETARY-OUTGOING 35.00 X 170919 0 18167 JANE HOFFMAN CFO, ASSISTANT TREASURER 35.00 X 209902 0 31487 TATIANA MACKLIFF DEP. E.D., LPDS, ASST. SEC.-INCOMING 35.00 X 142225 0 23304 DOROTHEA ANTONIO DEPUTY EXECUTIVE DIR. KNOWLEDGE DEV. 35.00 X 145514 0 22859 JENNIFER HEINRITZ CONTROLLER, SR. DIRECTOR, FINANCE 35.00 X 140220 0 25972 VALERIE ROYAL SR. DIR., CONF. & MEETING PLANNING 35.00 X 139671 0 22428 JAMES MAHONEY SENIOR DIRECTOR, MARKETING & MEMBERSHIP 35.00 X 139635 0 23084 MARK GRACE SENIOR DIRECTOR, ACADEMIC PROGRAMS 35.00 X 138698 0 15798 1621130 0 233284 24 0 1 0 FREEMAN PO BOX 650036 DALLAS TX 752650036 CONFERENCE A/V & DECORATING 1078984 MARRIOTT HOTELS 10400 FERNWOOD ROAD BETHESDA MD 20817 CONFERENCES & MEETINGS AV CATERING 782262 HYATT REGENCY HOTELS 150 NORTH RIVERSIDE PLAZA CHICAGO IL 60606 CONFERENCES & MEETINGS AV CATERING 383544 HILTON HOTELS 7930 JONES BRANCH DRIVE MCLEAN VA 22102 CONFERENCES & MEETINGS AV CATERING 370972 OMNI 4001 MAPLE AVENUE DALLAS TX 75219 CONFERENCES & MEETINGS AV CATERING 314937 16 1255211 8457 1255211 CONFERENCE 900099 12796295 12725899 70396 MEMBER DUES 900099 3487576 3487576 REGIONAL ACTIVITY 900099 1586918 1586918 PUBLICATIONS 511190 1336497 1059535 276962 WORKSHOPS 900099 759357 759357 19966643 430530 430530 3744 3744 3764689 3602502 162187 162187 162187 7855 0 7855 7855 OTHER INCOME 900099 21059 21059 21059 21847229 19619285 347358 625375 90000 90000 29741 29741 1040535 451003 561850 27682 6769058 5681649 859746 227663 582818 489192 74024 19602 626468 493867 111690 20911 560589 443236 98924 18429 84660 64374 13171 7115 209269 209269 49716 49716 403418 282592 110852 9974 549997 543932 6065 1069073 452075 607081 9917 1386606 1039654 346952 685980 685980 757592 616034 139805 1753 5337095 5267348 64190 5557 421251 245737 175514 77041 30488 46553 FULFILLMENT & OTHER EXP 104648 102643 2005 FEDERAL UBIT EXPENSE 6120 6120 20841675 16323565 4163442 354668 3093427 2644513 4018768 4786243 52271 77133 637431 634826 3565731 1733821 1898902 1831910 13041755 15530216 466116 366601 19569 19569 23228239 25891011 903607 489342 60000 5944949 6188012 393380 365756 7241936 7103110 X 14998475 17761262 987828 1026639 15986303 18787901 23228239 25891011 1005554 1796044 0 X 0 1 X 1 0 X 5667314 5531180 5331887 5175059 4742787 26448227 16388122 14839256 15852909 15676524 16479067 79235878 22055436 20370436 21184796 20851583 21221854 105684105 0 0 0 105684105 342817 298959 357536 373675 434274 1807261 33496 76122 35224 68125 23024 235991 376313 375081 392760 441800 457298 2043252 30636 89703 42362 32117 21059 215877 22462385 20835220 21619918 21325500 21700211 107943234 0.97910 0.97880 0.01890 0.01880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9717 9717 20831958 20841675 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 64961 3145 20934 9717 98757 250000 250000 250000 250000 1000000 1500000 981703 118811 90000 1010514 1021322 -39619 981703 922267 99055 1021322 866304 55963 922267 878375 -12071 866304 1.00000 0.00000 0 0 1210489 363677 846812 413605 88082 325523 1941637 1282062 659575 1831910 457B DEFERRED COMPENSATION PLAN 365756 365756 X 23593557 1796044 1796044 21797513 49716 49716 21847229 20791959 0 20791959 49716 49716 20841675 PART V, LINE 4: INCOME EARNED ON THE PRINCIPAL OF THE FUND IS TO PROVIDE FINANCIAL ASSISTANCE TO OUTSTANDING BURMESE OR EAST ASIAN STUDENTS ENROLLED OR ENROLLING IN GRADUATE SCHOOLS IN THE UNITED STATES, OR OUTSTANDING AFRICAN AMERICAN STUDENTS ENROLLED OR ENROLLING IN A STUDY ABROAD PROGRAM THROUGH AN ACCREDITED UNIVERSITY OR COLLEGE. PART X, LINE 2: NAFSA BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. NAFSA RECOGNIZES INTEREST AND PENALTIES EXPENSE RELATED TO UNCERTAIN TAX POSITIONS IN GENERAL AND ADMINISTRATIVE EXPENSES ON THE STATEMENTS OF ACTIVITIES AND ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. NAFSA REPORTED NO PENALTIES AND INTEREST RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. TAX YEARS PRIOR TO 2016 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS OR THE TAX JURISDICTION OF THE DISTRICT OF COLUMBIA. 1 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 TRAVEL GRANTS 29741 0 0 0 0 0 0 29741 0 29741 TRAVEL GRANTS SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 9 29741 OTHER 0 0 0 0 0 0 0 PART I, LINE 2: ASSISTANCE WAS FOR TRAVEL TO, ACCOMMODATIONS AT, AND PER DIEM FOR ATTENDANCE AT NAFSA'S ANNUAL CONFERENCE. TICKETS WERE PURCHASED THROUGH NAFSA'S TRAVEL AGENTS, ACCOMMODATIONS WERE DIRECTLY BILLED TO NAFSA, AND PER DIEM WAS PROVIDED TO THE PARTICIPANTS UPON ARRIVAL AT THE CONFERENCE SITE. PART III ACCOUNTING METHOD: 1 FUND FOR EDUCATION ABROAD 1155 CONNECTICUT AVENUE SUITE 300 WASHINGTON DC 20036 263041520 501(C)(3) 90000 TAMARA H. BRYANT MEMORIAL SCHOLARSHIP 1 PART I, LINE 2: THE GRANTEE PROVIDES NAFSA WRITTEN REPORTS DETAILING THE USE OF THE GRANT AND A FINANCIAL RECONCILIATION. X X X X 1 0 0 0 0 0 0 1 0 ESTHER BRIMMER DPHIL EXECUTIVE DIRECTOR & CEO 393056 0 0 0 1290 0 25200 0 24985 0 444531 0 0 0 ALAN WILLIAMS COO, ASSISTANT SECRETARY-OUTGOING 170403 0 0 0 516 0 15677 0 2490 0 189086 0 0 0 JANE HOFFMAN CFO, ASSISTANT TREASURER 209128 0 0 0 774 0 19129 0 12358 0 241389 0 0 0 TATIANA MACKLIFF DEP. E.D., LPDS, ASST. SEC.-INCOMING 142056 0 0 0 169 0 12929 0 10375 0 165529 0 0 0 DOROTHEA ANTONIO DEPUTY EXECUTIVE DIR. KNOWLEDGE DEV. 145025 0 0 0 489 0 13188 0 9671 0 168373 0 0 0 JENNIFER HEINRITZ CONTROLLER, SR. DIRECTOR, FINANCE 139719 0 0 0 501 0 13194 0 12778 0 166192 0 0 0 VALERIE ROYAL SR. DIR., CONF. & MEETING PLANNING 138950 0 0 0 721 0 12664 0 9764 0 162099 0 0 0 JAMES MAHONEY SENIOR DIRECTOR, MARKETING & MEMBERS 134195 0 5000 0 440 0 12753 0 10331 0 162719 0 0 0 MARK GRACE SENIOR DIRECTOR, ACADEMIC PROGRAMS 88701 0 0 0 49997 0 8153 0 7645 0 154496 0 0 0 PART I, LINE 4A MARK GRACE RECEIVED SEVERANCE PAYMENT OF $49,741.00 IN 2019. PART I, LINE 7 IN 2019, THE FOLLOWING INDIVIDUALS WERE PAID PERFORMANCE BASED BONUSES: JAMES MAHONEY $5,000 FORM 990, PART I, LINE 6: NUMBER OF VOLUNTEERS: ESTIMATE OF NON-DUPLICATIVE VOLUNTEER MEMBER LEADER POSITIONS AND ACTIVE VOLUNTEER TRAINERS OF THE ORGANIZATION. THIS NUMBER DOES NOT INCLUDE THE HUNDREDS OF VOLUNTEERS WHO WORK ON OUR BEHALF WITHIN THEIR LOCAL, STATE, AND INTERNATIONAL COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, EXCEPT THAT IT SHALL HAVE NO AUTHORITY AS TO THE FOLLOWING MATTERS: (A) THE FILLING OF VACANCIES IN THE BOARD OF DIRECTORS; (B) THE FIXING OF COMPENSATION OF THE DIRECTORS FOR SERVING ON THE BOARD OR ON ANY COMMITTEE; (C) THE AMENDMENT OR REPEAL OF THE BYLAWS OR THE ADOPTION OF NEW BYLAWS; (D) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD WHICH BY ITS TERMS SHALL NOT BE SO AMENDABLE OR REPEALABLE; AND (E) THE REMOVAL OF DIRECTORS. ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE SUBJECT TO RATIFICATION AT THE NEXT MEETING OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CATEGORIES OF MEMBERS, VOTING MEMBERS AND NON-VOTING HONORARY MEMBERS. VOTING MEMBERS CONSIST OF INDIVIDUAL MEMBERS, GROUP MEMBERS, INTERNATIONAL MEMBERS, STUDENT MEMBERS, RETIRED PROFESSIONAL MEMBERS, NEW MEMBERS, AND LIFE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS ELECT ALL MEMBERS OF THE GOVERNING BODY IN ACCORDANCE WITH PROCEDURES SPECIFIED IN THE ORGANIZATION'S BYLAWS AND STANDING RULES. FORM 990, PART VI, SECTION A, LINE 7B THE ARTICLES OF INCORPORATION VEST THE GOVERNANCE OF THE CORPORATION IN THE BOARD OF DIRECTORS, THOUGH THE ARTICLES OF INCORPORATION CAN BE AMENDED ONLY BY A 2/3RDS VOTE OF THE ASSOCIATION'S MEMBERS AT AN ANNUAL OR SPECIAL MEETING. MATTERS WHICH WOULD REQUIRE SUCH A VOTE WOULD BE A CHANGE IN THE NAME OF THE CORPORATION, ITS PURPOSE, QUALIFICATIONS OF MEMBERS, GENERAL STRUCTURE OF THE ASSOCIATION'S INTERNAL AFFAIRS, OR IN THE LIMITATIONS OF ACTIVITIES OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS SENT TO THE ENTIRE BOARD OF DIRECTORS. ANY QUESTIONS ABOUT THE RETURN ARE TO BE DIRECTED TO THE CHAIR OF THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS MEETS WITH THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTANTS, EXECUTIVE DIRECTOR, AND CHIEF FINANCIAL OFFICER TO REVIEW FORM 990 PRIOR TO FILING AND THEN REPORTS BACK TO THE FULL BOARD OF DIRECTORS AT ITS NEXT REGULARLY SCHEDULED MEETING. THE BOARD MEMBERS ARE PROVIDED AN OUTLINE CREATED BY THE SENIOR DIRECTOR OF FINANCE/CONTROLLER THAT IS USED TO GUIDE THEM THROUGH THE REVIEW PROCESS. THE OUTLINE SPECIFIES KEY AREAS OF THE RETURN THAT ARE DEEMED TO BE OF PARTICULAR IMPORTANCE TO THE REVIEW PROCESS. THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTANT PROVIDES INFORMATION ON HOW THE FORM 990 IS PREPARED AND HOW IT RELATES BACK TO THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE STATEMENTS AND MONITORING COMPLIANCE WITH THIS POLICY. OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE CURRENTLY REQUIRED TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; B) HAS READ AND UNDERSTANDS THE POLICY; C) HAS AGREED TO COMPLY WITH THE POLICY; AND D) UNDERSTANDS THAT NAFSA IS A CHARITABLE CORPORATION AND, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE NAFSA BOARD OF DIRECTORS ENGAGED QUATT ASSOCIATES AS A COMPENSATION CONSULTANT TO BENCHMARK CEO DATA AS PART OF THE CONTRACT RENEWAL PROCESS. THE LENGTH OF THE CEO CONTRACT WAS THREE YEARS. IN RENEWING THE CONTRACT FOR AN ADDITIONAL THREE YEARS, THE BOARD OF DIRECTORS, IN CONSULTATION WITH THE COMPENSATION CONSULTANT, APPROVED A 4% INCREASE TO THE CEO SALARY BASED ON MERIT AND MARKET CONSIDERATIONS. FORM 990, PART VI, SECTION B, LINE 15B: NAFSA ENGAGED AN OUTSIDE COMPENSATION CONSULTANT, CLEAR MANAGEMENT, TO COMPLETE A COMPENSATION STUDY IN MAY 2017, BASED ON JANUARY 1, 2018, BENCHMARK DATA. THE RESULTS OF THE STUDY WERE PROVIDED TO THE CEO/ED AND SENIOR DIRECTOR, HUMAN RESOURCES. THIS STUDY SERVES AS THE BASIS FOR NAFSA'S COMPENSATION SYSTEM AND DATA IS UPDATED ANNUALLY BASED ON ESTABLISHED PAY RANGES AND THE RECOMMENDED METHODOLOGY. NEW POSITIONS ARE EVALUATED BASED ON MARKET DATA AND ESTABLISHED PAY RANGES TO ENSURE INTERNAL AND EXTERNAL EQUITY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE THROUGH ITS WEBSITE. THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO ITS MEMBERS VIA A HANDOUT AT THE ANNUAL BUSINESS MEETING AND AN EMAIL WITH THE LINK TO THIS HANDOUT ON THE ORGANIZATION'S WEBSITE IS SENT YEARLY TO ALL CURRENT MEMBERS OF RECORD. THREE YEARS OF AUDITED FINANCIALS AND TAX RETURNS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE.