2019-11-15T13:06:29-06:00 2018-12-31 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2018-01-01 390852310 AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT AMER 7036838100 1640 KING STREET 3RD FLOOR ALEXANDRIA VA 22314 ANTHONY BINGHAM PRESIDENT/CEO 7036838100 2019-11-14 1 WILLIAM E TURCO CPA P00369217 3012963600 66.98.98.134 2019-11-14 16:37:04 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 00BFBB601F26E6691F3C42FDB75EEBE807206D5E 2018 2020-03-31 21:24:44Z ASSOCIATION FOR TALENT DEVELOPMENT ANTHONY BINGHAM 1640 KING STREET 3RD FLOOR ALEXANDRIA VA 22314 46306462 0 X WWW.TD.ORG X 1957 WI TO PROVIDE MEMBERSHIP BENEFITS, CONTENT AND RESOURCES TO TALENT DEVELOPMENT PROFESSIONALS. 10 10 190 350 1943439 472799 8424135 8763784 28013052 34912816 -8850 451767 1991609 2178095 38419946 46306462 0 0 0 0 15215505 16656032 0 0 0 23551801 27963679 38767306 44619711 -347360 1686751 46766133 48054112 16554367 17044877 30211766 31009235 X EMPOWER PROFESSIONALS TO DEVELOP TALENT IN THE WORKPLACE. 0 0 10909907 14701231 CONFERENCES AND EXPOSITIONS: ASTD'S CONFERENCES, EXPOSITIONS, AND SEMINARS PROVIDED THE MOST CURRENT INFORMATION, ALONG WITH COLLABORATIVE ACTIVITIES FOR ATTENDEES FROM AROUND THE WORLD. THE ANNUAL ASTD INTERNATIONAL CONFERENCE AND EXPOSITION IS THE PREEMINENT WORLD FORUM FOR PRESENTATION AND DISCUSSION OF NEW ISSUES AND PRACTICES IN LEARNING AND PERFORMANCE. THE ASTD TECHKNOWLEDGE CONFERENCE AND EXPOSITION BRINGS TOGETHER THE WORLDS OF TECHNICAL TRAINING AND LEARNING TECHNOLOGIES INTO ONE VENUE. 7225468 10902576 EDUCATIONAL PROGRAMS: THIS DEPARTMENT CONSTRUCTS AND DELIVERS THE EDUCATIONAL CONTENT FOR CONFERENCE, SEMINARS, WORKSHOPS, AND IN-COMPANY TRAINING ON ALL ASPECTS OF TRAINING DEVELOPMENT AND PERFORMANCE ISSUES. 5555112 2595551 PUBLISHING: INSIGHTS INTO BEST PRACTICES, ANALYSIS OF TRENDS, THE LATEST IDEAS IN THE FIELD, PRACTICAL HOW-TO GUIDANCE, AND INFORMATION ON PRODUCTS AND SERVICES ARE FEATURES IN ASTD PUBLICATIONS AND BOOKS, THE MONTHLY T+D MAGAZINE, THE ONLINE CTDO MAGAZINE, RESEARCH REPORTS, THE PRACTICAL TD AT WORK SERIES, AND OTHER PUBLICATIONS. 641284 RESEARCH: ASTD'S RESEARCH PROJECTS ARE WORKPLACE-BASED AND ARE FOCUSED ON SEVERAL KEY THEMES: THE WAYS IN WHICH INDIVIDUALS AND ORGANIZATION LEARN; THE LINKS BETWEEN WORKPLACE LEARNING AND INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE; THE ORGANIZATIONAL PROGRAMS THAT BEST IMPROVE PERFORMANCE AND ENHANCE WORKPLACE LEARNING; AND THE SYSTEMS DIMENSION OF PERFORMANCE. 219622 CAREER CENTER: PROVIDES GUIDANCE TO PROFESSIONALS LOOKING TO BEGIN OR EXPAND A CAREER IN THE WORKPLACE LEARNING AND PERFORMANCE FIELDS. JOB OPPORTUNITIES MAY BE POSTED HERE WITH THE ON-LINE JOB BANK, AS WELL AS PROFESSIONAL RESUMES. 171634 1325317 OTHER PROGRAM EXPENSE: OTHER PROGRAM EXPENSE IS DERIVED FROM ASTD'S BEST AWARDS PROGRAM AND FROM THE CO-SPONSORSHIP OF VARIOUS EVENTS. 3897072 SALES AND MARKETING - PUBLIC AWARENESS: TRAINING AND DEVELOPMENT TOUCHES ALL BUSINESSES LARGE AND SMALL, PUBLIC AND PRIVATE. THIS DEPARTMENT STRIVES TO FURTHER EXPAND THE AWARENESS OF TRAINING AND ISSUES DEVELOPMENT TO A BROADER MARKET 3725905 MEMBERSHIP AND CHAPTER MAINTENANCE AND SERVICES: THE MEMBERSHIP DEPARTMENT FOCUSES ON THE RETENTION OF EXISTING MEMBERS AND SERVICES TO CHAPTERS WITH THE USE OF A VARIETY OF VEHICLES THROUGH WHICH KNOWLEDGE OF THE WORKPLACE LEARNING AND PERFORMANCE FIELDS MAY BE DISSEMINATED. 8655517 1325317 32346004 1 0 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 354 0 1 190 1 1 1 1 HK CH 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 0 0 CA VA WI X JESSICA RICHARDS 7036838100 1640 KING STREET STE 300 ALEXANDRIA VA 22314 TARA DEAKIN CHAIR UNTIL 12/31/2018 1.00 X X 0 0 0 CHARLES FRED CHAIR - ELECT/TREASURER 1.00 X X 0 0 0 JESSICA NEAL SECRETARY/OFFICER UNTIL 12/31/2018 1.00 X X 0 0 0 WENDY GATES CORBETT DIRECTOR UNTIL 12/31/2018 1.00 X 0 0 0 CATHERINE LANG DIRECTOR 1.00 X 0 0 0 TED SMITH DIRECTOR UNTIL 12/31/2018 1.00 X 0 0 0 MIKE WILLIAMS DIRECTOR 1.00 X 0 0 0 DESMOND ATKINS DIRECTOR 1.00 X 0 0 0 MICHAEL NEHORAY DIRECTOR 1.00 X 0 0 0 ROSE VELEZ-SMITH DIRECTOR 1.00 X 0 0 0 ANTHONY BINGHAM PRESIDENT & CEO 39.00 1.00 X 942267 0 26043 JESSICA RICHARDS DIRECTOR OF FINANCE 39.00 1.00 X 168277 0 2960 AMANDA MILLER DIRECTOR ENTERPRISE SOLUTIONS 40.00 X 270375 0 6194 TIM ITO VICE PRESIDENT 40.00 X 240546 0 9731 ANIL RAVANDUR DIRECTOR, TECHNOLOGY 40.00 X 175813 0 28988 JENNIFER CORSINI VICE PRESIDENT 40.00 X 272235 0 36299 ELAINE KENNEDY DIRECTOR OF STRATEGIC ANALYTICS 40.00 X 169523 0 6708 2239036 0 116923 50 0 1 0 CENTERPLATE SD 111 WEST HARBOR DR SAN DIEGO CA 92101 CONFERENCE SERVICES 1512062 HARRY WALKER AGENCY INC 355 LEXINGTON AVE 21ST FLR NEW YORK NY 10017 SPEAKERS BUREAU 811384 FREEMAN PO BOX 650036 DALLAS TX 75265 CONFERENCE SERVICES 657647 MICRO TEK 24082 NETWORK PLACE CHICAGO IL 60673 FACILITY SERVICES 617595 HELLO CALIFORNIA DESTINATION MANAGEMENT 2635 CAMINO DEL RIO STE 302 SAN DIEGO CA 92108 CONFERENCE SERVICES 499042 12 8763784 8763784 CONFERENCES & SEMINARS 611430 18333871 14701231 276825 3355815 EDUCATIONAL PROGRAMS 900099 10902576 10902576 PUBLICATIONS 541800 3887799 2595551 1292248 SPONSORSHIPS 900099 1655294 1655294 OTHER PROGRAM INCOME 900099 133276 133276 34912816 451767 451767 611688 611688 MANAGEMENT FEE 541900 839909 839909 JOB BANK 900004 374366 374366 OTHER INCOME 900099 352132 352132 1566407 46306462 29524675 1943439 6074564 1131597 781465 350132 13279653 9149469 4130184 284706 205564 79142 1033698 891341 142357 926378 709747 216631 170595 938 169657 84355 84355 46051 46051 3411627 3143651 267976 2783057 2762900 20157 1354112 1032985 321127 6098592 3634228 2464364 169202 169202 1087505 66 1087439 9302238 9117145 185093 111570 111570 1406866 103818 1303048 168150 60225 107925 INCOME TAX 123774 74254 49520 CREDIT CARD FEES 938541 12778 925763 COST OF SALES 355585 355585 RECRUITING COSTS 310727 310727 41132 29073 12059 44619711 32346004 12273707 0 11362472 14560626 3387429 2186667 1016522 947850 2618511 2804058 14996505 11260929 3740431 3735576 13796585 13273373 2871629 2728387 7972554 7817575 46766133 48054112 2864066 3283010 12991512 13132013 698789 629854 16554367 17044877 X 30211766 31009235 30211766 31009235 46766133 48054112 1686751 -889282 0 X 0 1 X 1 0 X 7758340 9164928 8907333 8424135 8763784 43018520 20125910 23904506 25399096 26375355 33343743 129148610 27884250 33069434 34306429 34799490 42107527 172167130 0 0 0 172167130 1049723 934655 876478 894335 1063455 4818646 1049723 934655 876478 894335 1063455 4818646 282064 188287 326507 285058 238214 1320130 741089 1066575 1034977 1007738 1192041 5042420 29957126 35258951 36544391 36986621 44601237 183348326 0.93900 0.93610 0.02630 0.02850 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME FROM EXEMPT ACTIVITY - 2014 AMOUNT: $ 741,089. 2015 AMOUNT: $ 1,066,575. 2016 AMOUNT: $ 1,034,977. 2017 AMOUNT: $ 1,007,738. 2018 AMOUNT: $ 1,192,041. 300 300 44619411 44619711 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 1776 274 180 300 2530 250000 250000 250000 250000 1000000 1500000 1776 274 2050 2183823 1155758 1028065 12812682 10105171 2707511 3735576 ALTERNATIVE INVESTMENTS 2728387 F 2728387 DEPOSITS 66573 DEFERRED COMPENSATION 294679 DUE FROM ASTD CERTIFICATION INSTITUTE 6966809 DUE FROM ASTD CONSULTING (SHANGHAI) COMPANY, LTD. 487772 DUE FROM ASTD LIMITED (HONG KONG) 1742 7817575 DEFERRED COMPENSATION 313179 DEFERRED RENT 316675 629854 X 49160757 -889282 3789628 2900346 46260411 46051 46051 46306462 48083190 3509530 3509530 44573660 46051 46051 44619711 PART X, LINE 2: ATD INC. HAS BEEN GRANTED EXEMPTION BY THE INTERNAL REVENUE SERVICE (IRS) FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE IRS HAS ALSO DETERMINED THAT ATD INC. IS NOT A PRIVATE FOUNDATION. ATD INC. EARNS UNRELATED BUSINESS INCOME FROM ADVERTISING ACTIVITIES AND CAREER CENTER ACTIVITIES. FEDERAL AND STATE INCOME TAX EXPENSE INCURRED BY ATD INC. WAS APPROXIMATELY $123,800 AND $112,800 FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, RESPECTIVELY. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, ATD MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED ATD'S TAX POSITIONS AND CONCLUDED THAT ATD HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, ATD IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE INCOME INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 3,789,628. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 3,509,530. EAST ASIA AND THE PACIFIC 1 0 PROGRAM SERVICES CONFERENCES 249596 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CONFERENCE 615202 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES CONFERENCES 71078 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CONFERENCES 60306 SOUTH ASIA 0 0 PROGRAM SERVICES CONFERENCES 56377 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 1476447 1 0 0 0 1 0 2529006 0 2529006 0 0 0 0 0 1 X X X X 0 0 0 1 0 1 0 1 0 ANTHONY BINGHAM PRESIDENT & CEO 736247 0 187041 0 18979 0 11475 0 18135 0 971877 0 0 0 JESSICA RICHARDS DIRECTOR OF FINANCE 156107 0 12000 0 170 0 1945 0 1668 0 171890 0 0 0 AMANDA MILLER DIRECTOR ENTERPRISE SOLUTIONS 154153 0 116052 0 170 0 6194 0 4545 0 281114 0 0 0 TIM ITO VICE PRESIDENT 234280 0 6000 0 266 0 7954 0 2510 0 251010 0 0 0 ANIL RAVANDUR DIRECTOR, TECHNOLOGY 127269 0 9355 0 39189 0 5346 0 24623 0 205782 0 0 0 JENNIFER CORSINI VICE PRESIDENT 264429 0 7500 0 306 0 10709 0 29600 0 312544 0 0 0 ELAINE KENNEDY DIRECTOR OF STRATEGIC ANALYTICS 155007 0 14345 0 171 0 6209 0 1120 0 176852 0 0 0 PART I, LINE 5 THE CEO'S PAY IS BASED ON A BALANCED SCORECARD, WITH ONE COMPONENT BEING ORGANIZATIONAL REVENUE. PART I, LINE 6 THE CEO'S PAY IS BASED ON A BALANCED SCORECARD, WITH ONE COMPONENT BEING ORGANIZATIONAL REVENUE. FOR ALL OTHERS SHOWN IN PART VII OF THE FORM 990, BONUS AMOUNTS ARE BASED ON A PERCENTAGE OF NET INCOME AND THEN DISTRIBUTED BASED ON PERFORMANCE REVIEW SCORES. PART I, LINE 7 PER THE CEO'S FORMAL AGREEMENT, AN ACCRUAL FOR A RETENTION BONUS WILL BEGIN IN 2019 FORM 990, PART VI, SECTION A, LINE 6 ASTD IS THE WORLD'S LARGEST PROFESSIONAL ASSOCIATION DEDICATED TO THE TRAINING AND DEVELOPMENT FIELD. ASTD'S MEMBERS WORK AS TRAINING AND DEVELOPMENT PROFESSIONALS WITHIN ORGANIZATIONS OF ALL SIZES, IN THE PRIVATE AND PUBLIC SECTORS, AS INDEPENDENT CONSULTANTS, AND AS SUPPLIERS. FORM 990, PART VI, SECTION A, LINE 7A A SELECTION COMMITTEE APPOINTED BY THE ASTD BOARD OF DIRECTORS APPOINTS UP TO NINE MEMBERS OF THE ATD BOARD IN ACCORDANCE WITH THE ASTD BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO PROVISIONS OF ASTD BYLAWS AND CHAPTER 181 OF THE WISCONSIN STATUTES, ATD'S MEMBERS HAVE THE RIGHT TO APPROVE AMENDMENTS TO THE ARTICLES AND BYLAWS AND OTHER FUNDAMENTAL TRANSACTIONS SUCH AS SALE OF ASSETS OTHER THAN IN THE REGULAR COURSE OF BUSINESS, MERGER, AND DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B AS STATED IN POLICY 3.10, THE FINANCIAL PERFORMANCE COMMITTEE OF THE BOARD REVIEWS ASTD'S FEDERAL AND STATE TAX FORMS BEFORE THEY ARE FILED WITH THE GOVERNMENT. MANAGEMENT REVIEW - THE TAX FORMS ARE REVIEWED BY THE DIRECTOR OF FINANCE AND THE CONTROLLER WITH THE RSM US TAX TEAM. ONCE THE FORMS ARE FINALIZED, THE DIRECTOR OF FINANCE REVIEWS WITH THE PRESIDENT/CEO BEFORE SIGN-OFF, AND THE FORMS ARE SENT TO THE OFFICERS OF THE ATD BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANY CHANGES ARE DISCUSSED DURING QUARTERLY BOARD MEETINGS. ASTD MAINTAINS CLOSE COMMUNICATION WITH THEIR BOARD MEMBERS THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIRMAN OF THE BOARD LEADS THE REVIEW AND DETERMINATION OF THE CEO'S COMPENSATION. AN EXTERNAL CONSULTANT IS ENGAGED TO COMPLETE A FORMAL COMPENSATION REVIEW. THE INSTRUCTIONS FROM THE BOARD TO HUMAN RESOURCES TO AFFECT CHANGES ARE WELL DOCUMENTED. THE COMPENSATION STRUCTURE IS REVIEWED ON A REGULAR BASIS BY AN EXTERNAL CONSULTANT, WITH APPROVAL BY HUMAN RESOURCES AND THE CEO. THE STRUCTURE IS BASED ON A "MIDPOINT EQUALS MARKET" APPROACH. EACH YEAR, THE RESULTS OF INDIVIDUAL EMPLOYEE SCORECARDS (ASTD'S PERFORMANCE PLANNING TOOL) DETERMINE INDIVIDUAL COMPENSATION WITHIN THE STRUCTURE. MANAGERS HAVE INPUT INTO THE PROCESS, WITH ULTIMATE APPROVAL BY HUMAN RESOURCES AND THE CEO. FORM 990, PART VI, SECTION C, LINE 19 ASTD COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, ASTD HAS CHOSEN NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. ASTD MAKES THESE DOCUMENTS AVAILABLE TO MEMBERS TO THE EXTENT REQUIRED BY LAW. ASTD CERTIFICATION INSTITUTE 1640 KING STREET ALEXANDRIA VA 22314 311788556 CERTIFICATION PROGRAM VA 501(C)(6) AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 ASTD CERTIFICATION INSTITUTE D 7456323 COST ASTD CERTIFICATION INSTITUTE S 839909 COST