NORTH AMERICAN ELECTRIC RELIABILITY CORP: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NORTH AMERICAN ELECTRIC RELIABILITY CORP (EIN 20-4821888)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-11
- IRS object ID
- 201821319349303917
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-11T14:27:32-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 PEACHTREE STREET SUITE 1200 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204821888 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | North American Electric Reliability Corp | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % MANAGEMENT | InCareOfNm |
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 4044462560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3353 Peachtree Road NE Suite STE 60 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | J SCOTT JONES | PersonNm |
| Person Title | VP CFAO & TREASURER | PersonTitleTxt |
| Phone | 4044462500 | PhoneNum |
| Signature | 2018-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michele N Melchior | PreparerPersonNm |
| PTIN | P00488037 | PTIN |
| Phone | 4043302000 | PhoneNum |
| Preparation | 2018-05-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | J SCOTT JONES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3353 Peachtree Road NE | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $69,953,568 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.nerc.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | To enhance the reliability and security of the bulk power system in North America. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 273 | TotalEmployeeCnt |
| Total Volunteers | 2300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $66,521,115 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $69,655,872 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$656 | PYInvestmentIncomeAmt |
| CY Investment Income | $247,248 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$180,790 | PYOtherRevenueAmt |
| CY Other Revenue | -$29,412 | CYOtherRevenueAmt |
| PY Total Revenue | $66,339,669 | PYTotalRevenueAmt |
| CY Total Revenue | $69,873,708 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $38,040,309 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $39,830,628 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $25,707,979 | PYOtherExpensesAmt |
| CY Other Expenses | $28,921,366 | CYOtherExpensesAmt |
| PY Total Expenses | $63,749,288 | PYTotalExpensesAmt |
| CY Total Expenses | $68,754,494 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,590,381 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,119,214 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $72,854,421 | TotalAssetsBOYAmt |
| Total Assets EOY | $64,476,662 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $56,818,183 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $47,058,584 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,036,238 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,418,078 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE NORTH AMERICAN ELECTRIC RELIABILITY CORPORATION (NERC) IS A NOT-FOR-PROFIT INTERNATIONAL REGULATORY AUTHORITY WHOSE MISSION IS TO ASSURE THE RELIABILITY AND SECURITY OF THE BULK POWER SYSTEM IN NORTH AMERICA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | ELECTRICITY ISAC: THE ELECTRICITY INFORMATION SHARING AND ANALYSIS CENTER (E-ISAC) ESTABLISHES SITUATIONAL AWARENESS, INCIDENT MANAGEMENT, COORDINATION, AND COMMUNICATION CAPABILITIES WITHIN THE ELECTRICITY SECTOR THROUGH TIMELY, RELIABLE, AND SECURE INFORMATION EXCHANGE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RELIABILITY ASSESSMENT AND PERFORMANCE ANALYSIS: NERC'S RELIABILITY ASSESSMENT AND PERFORMANCE ANALYSIS GROUP IDENTIFIES AREAS OF CONCERN REGARDING ASSESSMENT AND TREND EFFORTS AND MAKES RECOMMENDATIONS FOR THEIR REMEDY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMPLIANCE MONITORING: COMPLIANCE MONITORING IS THE PROCESS USED TO ASSESS, INVESTIGATE, EVALUATE, AND AUDIT IN ORDER TO MEASURE COMPLIANCE WITH NERC RELIABILITY STANDARDS. STANDARDS ARE DEVELOPED, ADOPTED, AND APPROVED THROUGH THE RELIABILITY STANDARDS DEVELOPMENT PROGRAM AND PLACED INTO EFFECT PURSUANT TO FERC ORDERS OR TO APPLICABLE AUTHORITIES IN OTHER NORTH AMERICAN JURISDICTIONS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 91 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 273 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DE | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MANAGEMENT | PersonNm |
| Phone | 4044462560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3353 PEACHTREE RD NE STE 600 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Roy Thilly | ||||||||
| Chairman | 14.0 | 0.0 | Yes (X) | Yes (X) | $150,836 | $0 | $0 | |
| Ken DeFontes | ||||||||
| Vice-Chair | 10.0 | 0.0 | Yes (X) | Yes (X) | $115,000 | $0 | $0 | |
| Bob Clarke | ||||||||
| Trustee | 11.0 | 0.0 | Yes (X) | $117,500 | $0 | $0 | ||
| David Goulding | ||||||||
| Trustee | 8.0 | 0.0 | Yes (X) | $117,500 | $0 | $0 | ||
| Janice Case | ||||||||
| Trustee | 9.0 | 0.0 | Yes (X) | $117,500 | $0 | $0 | ||
| Jan Schori | ||||||||
| Trustee | 9.0 | 0.0 | Yes (X) | $117,500 | $0 | $0 | ||
| Fred Gorbet | ||||||||
| Trustee | 10.0 | 0.0 | Yes (X) | $117,500 | $0 | $0 | ||
| George Hawkins | ||||||||
| Trustee | 10.0 | 0.0 | Yes (X) | $117,500 | $0 | $0 | ||
| Paul Barber | ||||||||
| Trustee (Thru 02/17) | 8.0 | 0.0 | Yes (X) | $14,688 | $0 | $0 | ||
| Kenneth Peterson | ||||||||
| Trustee (Thru 07/17) | 11.0 | 0.0 | Yes (X) | $58,750 | $0 | $0 | ||
| Deborah Parker | ||||||||
| Trustee (From 2/17 to 7/17) | 8.0 | 0.0 | Yes (X) | $40,313 | $0 | $0 | ||
| Gerry W Cauley | ||||||||
| President and CEO (Thru 11/17) | 50.0 | 0.0 | Yes (X) | Yes (X) | $1,042,911 | $0 | $67,500 | |
| Charles A Berardesco | ||||||||
| Sr. VP & Corp. Secretary | 48.0 | 0.0 | Yes (X) | $504,178 | $0 | $86,065 | ||
| Mark G Lauby | ||||||||
| SVP & Chief Reliability Offcr | 58.0 | 0.0 | Yes (X) | $407,069 | $0 | $86,231 | ||
| Michael A Walker | ||||||||
| SR. VP/CFO/SDO | 47.0 | 0.0 | Yes (X) | $476,402 | $0 | $88,058 | ||
| Janet L Sena | ||||||||
| Sr. VP & Dir. of Policy | 48.0 | 0.0 | Yes (X) | $363,632 | $0 | $54,126 | ||
| Marcus Sachs | ||||||||
| Chief Sec Officer (Thru 11/17) | 50.0 | 0.0 | Yes (X) | $555,043 | $0 | $37,621 | ||
| Kenneth McIntyre | ||||||||
| VP/Dir. Standards & Compliance | 51.0 | 0.0 | Yes (X) | $314,383 | $0 | $55,252 | ||
| Stan Hoptroff | ||||||||
| VP/CTO/DIR of IT | 43.0 | 0.0 | Yes (X) | $331,696 | $0 | $37,121 | ||
| Timothy E Roxey | ||||||||
| VP & CSO | 41.0 | 0.0 | Yes (X) | $297,444 | $0 | $60,084 | ||
| Sonia C Mendonca | ||||||||
| VP/DGC/ Dir. of Enforcement | 44.0 | 0.0 | Yes (X) | $336,095 | $0 | $67,486 | ||
| J Scott Jones | ||||||||
| VP CFAO & Treasurer | 49.0 | 0.0 | Yes (X) | $320,769 | $0 | $68,352 | ||
| James Merlo | ||||||||
| VP & Director RRM | 54.0 | 0.0 | Yes (X) | $271,655 | $0 | $51,314 | ||
| Robert W Cummings | ||||||||
| SR. DIR ENG. AND RELIABILITY | 49.0 | 0.0 | $256,198 | $0 | $55,070 | Yes (X) | ||
| Andrea Koch | ||||||||
| Sr. Dir. of Reliab.. Assurance | 50.0 | 0.0 | $268,590 | $0 | $54,394 | Yes (X) | ||
| William Lawrence | ||||||||
| Sr. Director E-ISAC | 45.0 | 0.0 | $248,108 | $0 | $29,026 | Yes (X) | ||
| Frank S Hirst III | ||||||||
| Dir. Legis. & Reg. Affairs | 42.0 | 0.0 | $235,448 | $0 | $60,866 | Yes (X) | ||
| Howard Gugel | ||||||||
| Sr. Dir. Standards & Education | 45.0 | 0.0 | $234,194 | $0 | $59,785 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $7,548,402 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,018,351 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 140 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Battelle Pacific Northwest Division | |||||
| PO Box 84262 | SEATTLE | WA | 98124 | CRISP DATA SHARING | $5,900,165 |
| PRESIDIO HOLDINGS INC | |||||
| PO BOX 822169 | PHILADELPHIA | PA | 19182 | PROJECT CONSULTING | $1,997,895 |
| USPO ATLANTA LLC | |||||
| 300 MADISON AVE FLOOR 4 | NEW YORK | NY | 10017 | LANDLORD, ATL | $1,259,359 |
| UNIZO REAL ESTATE DC SEVEN LLC | |||||
| 10TH FL HACKENSACK AVE STE 1001 | HACKENSACK | NJ | 07601 | LANDORD, DC | $1,036,911 |
| SLALOM LLC | |||||
| PO BOX 101416 | PASADENA | CA | 91189 | PROJECT CONSULTING | $880,412 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 47 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ASSESSMENTS | 900099 | $59,856,314 | $59,856,314 |
| PENALTY SANCTIONS | 900099 | $1,000,000 | $1,000,000 |
| TESTING FEES | 900099 | $1,631,765 | $1,631,765 |
| THIRD-PARTY FUNDING | 900099 | $6,840,470 | $6,840,470 |
| WORKSHOPS | 900099 | $293,559 | $293,559 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,764 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $33,764 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $69,655,872 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $163,528 | TotalRevenueColumnAmt |
| Exclusion | $163,528 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $31,447 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $79,860 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$48,413 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$48,413 | TotalRevenueColumnAmt |
| Exclusion | -$48,413 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $83,220 | SecuritiesAmt |
| Other | $500 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $83,220 | SecuritiesAmt |
| Other | $500 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,720 | TotalRevenueColumnAmt |
| Exclusion | $83,720 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $19,001 | TotalRevenueColumnAmt |
| Exclusion | $19,001 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $19,001 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,873,708 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $69,655,872 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $217,836 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,500 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,065,074 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,683,180 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,803,680 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,439,721 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,838,973 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,792 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,738 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,540 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,465,581 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,452,494 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,414,138 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,916,391 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,145,481 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,305,386 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,451 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,159,341 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,797 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER EXPENSES | Desc |
| Total | $46,236 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,754,494 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,449,528 | BOYAmt |
| EOY | $33,800,582 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,074,390 | BOYAmt |
| EOY | $8,125,978 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,784,074 | BOYAmt |
| EOY | $6,181,877 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,046,006 | BOYAmt |
| EOY | $1,927,970 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,766,655 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,386,363 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,791,214 | BOYAmt |
| EOY | $12,380,292 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,709,209 | BOYAmt |
| EOY | $2,059,963 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,854,421 | BOYAmt |
| EOY | $64,476,662 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,267,556 | BOYAmt |
| EOY | $10,089,466 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,191,817 | BOYAmt |
| EOY | $26,708,789 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,016,126 | BOYAmt |
| EOY | $2,816,501 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,342,684 | BOYAmt |
| EOY | $7,443,828 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,818,183 | BOYAmt |
| EOY | $47,058,584 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,265,238 | BOYAmt |
| EOY | $14,747,078 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,771,000 | BOYAmt |
| EOY | $2,671,000 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,036,238 | BOYAmt |
| EOY | $17,418,078 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,854,421 | BOYAmt |
| EOY | $64,476,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,119,214 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $262,626 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $59,856,314 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $17,623 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $19,929 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $37,552 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $56,000 | AggregateReportedDuesNtcAmt |
| Taxable | -$18,448 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III-B, LINE 2B - CARRYOVER FROM LAST YEAR | FormAndLineReferenceDesc |
| Explanation | The amounts reported on the 2016 Form 990, Schedule C, Part III-B contained an error and the amount to carryover to 2017 computed incorrectly. The correct 2016 lines 2a - 5 were as follows: 2a $73,769 2b $37,160 2c $110,929 3 $91,000 4 $19,929 5 $NONE The correct carryover to 2017, line 2b is $19,929 | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,407,403 | OtherCostOrOtherBasisAmt |
| Depreciation | $865,021 | DepreciationAmt |
| Book Value | $542,382 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,795,766 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,963,042 | DepreciationAmt |
| Book Value | $9,832,724 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,563,486 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,558,300 | DepreciationAmt |
| Book Value | $2,005,186 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,380,292 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $3,015,787 |
| DEFERRED COMPENSATION | $2,077,220 |
| ACCRUED RETIREMENT LIABILITIES | $1,850,821 |
| INSURANCE RESERVE | $500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,443,828 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $69,869,848 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$83,720 | OtherRevenueAmt |
| Revenue Not Reported | -$83,720 | RevenueNotReportedAmt |
| Revenue Subtotal | $69,953,568 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$79,860 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$79,860 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $69,873,708 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $68,488,009 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$266,485 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$266,485 | ExpensesNotReportedAmt |
| Expenses Subtotal | $68,754,494 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $68,754,494 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 | THE CORPORATION HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE CONCLUDING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE CORPORATION IS SUBJECT TO INCOME TAXES ON REVENUES FROM UNRELATED BUSINESS ACTIVITIES. THE CORPORATION IS SUBJECT TO A PROXY TAX RELATED TO NONDEDUCTIBLE LOBBYING AND POLITICAL EXPENSES INCURRED. THERE WAS NO PROXY TAX INCURRED IN 2017 OR 2016. THE CORPORATION RECOGNIZES 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 THE TAXING AUTHORITY, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CORPORATION IS NO LONGER SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS BY THE RESPECTIVE TAXING AUTHORITIES FOR THE YEARS PRIOR TO 2014. TAX YEARS 2014 THROUGH 2017 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. |
| RECONCILIATION OF REVENUE, SCHEDULE D, PART XI, LINE 2D | RECLASS OF REALIZED GAIN ON INVESTMENTS ($83,220) RECLASS OF REALIZED GAIN ON FIXED ASSETS ($500) ---------- TOTAL ($83,720) |
| RECONCILIATION OF REVENUE, SCHEDULE D, PART XI, LINE 4B | RECLASS OF RENTAL EXPENSES ($79,860) ---------- TOTAL ($79,860) |
| RECONCILIATION OF EXPENSES, SCHEDULE D, PART XII, LINE 2D | RECLASS OF UNREALIZED GAIN ($262,625) RECLASS OF REALIZED GAIN ON INVESTMENTS ($83,220) RECLASS OF REALIZED GAIN ON FIXED ASSETS ($500) RECLASS OF RENTAL EXPENSES $79,860 ---------- TOTAL ($266,485) ---------- |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| North America | Program Services | Regulatory Obligations | $5,353,026 |
| North America | Program Services | Regulatory Obligations | $176,951 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $5,529,977 | SubtotalSpentAmt |
| Total Spent | $5,529,977 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 | EXPENDITURES ARE ACCOUNTED FOR BASED UPON THE LOCATION OF THE ACTIVITIES. |
| Schedule F, Part I, Line 3 | (1) COUNTRY - CANADA (2) COUNTRY - MEXICO |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Roy Thilly | ||||||||||||||
| Chairman | $150,836 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $150,836 | $0 | $0 | $0 |
| Gerry W Cauley | ||||||||||||||
| President and CEO (Thru 11/17) | $456,665 | $0 | $255,000 | $0 | $331,246 | $0 | $33,350 | $0 | $34,150 | $0 | $1,110,411 | $0 | $0 | $0 |
| Charles A Berardesco | ||||||||||||||
| Sr. VP & Corp. Secretary | $345,829 | $0 | $137,839 | $0 | $20,510 | $0 | $55,806 | $0 | $30,259 | $0 | $590,243 | $0 | $0 | $0 |
| Mark G Lauby | ||||||||||||||
| SVP & Chief Reliability Offcr | $285,278 | $0 | $108,088 | $0 | $13,703 | $0 | $49,209 | $0 | $37,022 | $0 | $493,300 | $0 | $0 | $0 |
| Michael A Walker | ||||||||||||||
| SR. VP/CFO/SDO | $310,260 | $0 | $119,929 | $0 | $46,213 | $0 | $50,911 | $0 | $37,147 | $0 | $564,460 | $0 | $24,547 | $0 |
| Janet L Sena | ||||||||||||||
| Sr. VP & Dir. of Policy | $262,990 | $0 | $93,556 | $0 | $7,086 | $0 | $51,132 | $0 | $2,994 | $0 | $417,758 | $0 | $0 | $0 |
| Marcus Sachs | ||||||||||||||
| Chief Sec Officer (Thru 11/17) | $293,999 | $0 | $108,035 | $0 | $153,009 | $0 | $33,350 | $0 | $4,271 | $0 | $592,664 | $0 | $0 | $0 |
| Kenneth McIntyre | ||||||||||||||
| VP/Dir. Standards & Compliance | $268,559 | $0 | $44,890 | $0 | $934 | $0 | $19,481 | $0 | $35,770 | $0 | $369,634 | $0 | $0 | $0 |
| Stan Hoptroff | ||||||||||||||
| VP/CTO/DIR of IT | $253,064 | $0 | $72,657 | $0 | $5,975 | $0 | $34,162 | $0 | $2,959 | $0 | $368,817 | $0 | $0 | $0 |
| Timothy E Roxey | ||||||||||||||
| VP & CSO | $226,848 | $0 | $63,408 | $0 | $7,188 | $0 | $30,389 | $0 | $29,694 | $0 | $357,527 | $0 | $0 | $0 |
| Sonia C Mendonca | ||||||||||||||
| VP/DGC/ Dir. of Enforcement | $256,069 | $0 | $76,095 | $0 | $3,931 | $0 | $36,071 | $0 | $31,415 | $0 | $403,581 | $0 | $0 | $0 |
| J Scott Jones | ||||||||||||||
| VP CFAO & Treasurer | $246,026 | $0 | $71,415 | $0 | $3,328 | $0 | $34,654 | $0 | $33,698 | $0 | $389,121 | $0 | $0 | $0 |
| James Merlo | ||||||||||||||
| VP & Director RRM | $209,013 | $0 | $60,568 | $0 | $2,074 | $0 | $31,250 | $0 | $20,064 | $0 | $322,969 | $0 | $0 | $0 |
| Robert W Cummings | ||||||||||||||
| SR. DIR ENG. AND RELIABILITY | $196,906 | $0 | $54,673 | $0 | $4,619 | $0 | $27,619 | $0 | $27,450 | $0 | $311,267 | $0 | $0 | $0 |
| Andrea Koch | ||||||||||||||
| Sr. Dir. of Reliab.. Assurance | $208,615 | $0 | $58,710 | $0 | $1,265 | $0 | $27,817 | $0 | $26,577 | $0 | $322,984 | $0 | $0 | $0 |
| William Lawrence | ||||||||||||||
| Sr. Director E-ISAC | $188,810 | $0 | $53,164 | $0 | $6,134 | $0 | $24,988 | $0 | $4,037 | $0 | $277,133 | $0 | $0 | $0 |
| Frank S Hirst III | ||||||||||||||
| Dir. Legis. & Reg. Affairs | $181,665 | $0 | $52,128 | $0 | $1,655 | $0 | $25,678 | $0 | $35,188 | $0 | $296,314 | $0 | $0 | $0 |
| Howard Gugel | ||||||||||||||
| Sr. Dir. Standards & Education | $180,973 | $0 | $51,575 | $0 | $1,646 | $0 | $25,268 | $0 | $34,517 | $0 | $293,979 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | Under NERC's travel policy, Trustees are generally reimbursed for economy class fares. Under circumstances where no other class of service is available, or if a flight segment exceeds four hours in duration, Business or First class will be reimbursed. |
| Schedule J, Part I, Line 1a | The Washington DC NERC building facility provides a free gym membership that all employees are able to utilize. The Atlanta NERC office facility does not provide this free benefit. In order to provide an equal opportunity for use of a gym facility, NERC pays the membership for Atlanta-based employees who would like to use the health club in the Atlanta office facility. Of those included in Part II of Schedule J, the following Atlanta-based employees participated in this opportunity during the year: Stan Hoptroff, James Merlo, and Jonathan S. Jones. All payments were considered taxable compensation in the employee's W-2. . |
| Schedule J, Part 1, Line 4a | Severance Payments Gerry W. Cauley - $260,000 Marcus Sachs - $135,000 |
| Schedule J, Part I, Line 4b | In 2015, NERC established a 457(f) Plan for executive officers. Awarded contributions to the plan in 2017 totaled $271,255. Awards vest over time. One award vested in 2017 for Michael A. Walker and the payment totaled $27,686. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6 | Membership in the corporation is voluntary and is open to any person or entity that has an interest in the reliable operation of the North American bulk power system and that registers with the corporation as a member, maintains its registration in accordance with the bylaws, and complies with the other conditions and obligations of membership as specified in the bylaws. Membership in a regional entity shall not be a condition for membership in the corporation. The secretary of the corporation shall maintain a roster of the members of the corporation. Members do not share in the profits or revenues of the corporation. |
| Form 990, Part VI, Line 7a | Independent trustees are elected by the member representatives committee, which is elected by the members. |
| Form 990, Part VI, Line 7b | The member representatives committee and the Board of Trustees must each approve changes to the bylaws and the organization's rules of procedure. They are subject to review and approval by the United States Federal Energy Regulatory Commission ("FERC"). Decisions of the compliance committee of the Board of Trustees regarding enforcement matters for U.S entities are subject to review and approval by FERC. |
| Form 990, Part VI, Line 11b | The organization must use the following process for preparation and review of its IRS Form 990: (1) each year, an independent CPA Firm prepares a draft of the Form 990, working with the Chief Financial and Administrative Officer (CFAO). The CFAO may also engage the services of outside counsel in preparing the draft Form 990. (2) Prior to filing the Form 990 each year, the Corporate Controller, CFAO and General Counsel review the draft form 990. (3) Prior to filing the Form 990 each year, the draft Form 990 is sent to all members of the Board of Trustees for review. The Finance and Audit Committee (FAC) and the Corporate Governance and Human Resources Committee (CGHRC) include the review of the draft Form 990 on a meeting agenda, with the FAC review focused on the financial aspects and the CGHRC focused on the corporate governance aspects. (4) The minutes of the meetings of the FAC and the CGHRC record the timing and nature of that review. (5) The CFAO prepares a memorandum for the file each year describing the timing, nature, and individuals involved in the preparation and review of the form 990. |
| Form 990, Part VI, Line 12c | The organization's conflict of interest and business ethics policy for Trustees, officers, and employees require assurance in writing annually from all employees, including Trustees, confirming the absence of any conflict of interest. The annual forms are reviewed by the organization's general counsel. |
| Form 990, Part VI, Line 15a & 15b | North American Electric Reliability Corporation (NERC) uses the following processes for determining the compensation of independent trustees, the chief executive officer, other officers, and key employees: (A) Trustee compensation - Consistent with its Mandate and NERCs governance guidelines, as amended from time to time, the CGHRC annually reviews the compensation plan for independent Trustees. The objective of the Committee's review is to assure that NERC is able to attract and retain individuals who have the necessary skills, experience, personal characteristics and commitment to be an effective Trustee, taking into account, in particular, the workload of Trustees, the alternative opportunities available to those NERC wishes to attract and retain, and the stringent conflict-of-interest provisions governing NERC Trustees. In conducting the review of compensation, the CGHRC evaluates the amount of work and level of responsibility Trustees are being asked to undertake and, from time to time, but no less than every three years, examines market data with respect to the compensation of the members of the governing boards of other relevant organizations utilizing an independent compensation consultant. Such market data may include available compensation data from NERCs Regional Entities, regional transmission operators (RTO), independent system operators (ISO), investor owned utilities (IOU) (meeting such characteristics as are approved by the Committee in consultation with the independent compensation consultant) and a general industry peer group (as approved by the Committee in consultation with the independent compensation consultant). As an initial compensation target benchmark range, the Committee determines the dollar range between the 50th percentile of RTO/ISO independent director compensation and the 25th percentile of IOU independent director compensation, as reflected in the most recent independent compensation consultant report. Each Committee review should evaluate the appropriateness of continued utilization of this target benchmark range and whether changes should be considered in connection with modifications to compensation. The Committee's recommendations should, in principle, be within the benchmark range and influenced by the overall objective of the Committee's review and specific considerations as set forth above. (B) Chief Executive and other officer compensation - the annual compensation, including incentive compensation, of the CEO is determined by the Board of Trustees, after review and recommendation by the CGHRC. The Committee and Board consider market data for peer group organizations provided by an independent consultant, as well as the degree to which the organization and CEO have achieved established annual goals. The decisions of the Committee and Board are documented and kept on file in the human resources department. The annual compensation, including incentive compensation, of other officers is reviewed, determined and documented in a similar fashion, except that the final compensation determinations are, upon recommendation of the CEO, approved by the CGHRC, rather than the Board of Trustees. (C) Key employees - the annual compensation of other key employees is determined by the CEO, after consultation with the CGHRC concerning overall corporate compensation structure, taking account of the degree to which organizational and personal goals have been achieved. The CEO also uses comparability data provided by an independent consultant in these determinations. The recommendations of the CEO are documented and kept on file in the human resources department. |
| Form 990, Part VI, Line 19 | The organization's bylaws, governing documents, conflict of interest policy, and other corporate policies, and detailed budget are all posted and available for public inspection on its website. The organization provides copies of its audited financial statements upon request, and files such statements with FERC. The Form 990 is also available on guidestar.org and by request to the organization. |
| FORM 990 PART IX LINE 11G | DESCRIPTION:E-ISAC AND CRISP TOTAL FEES:6058186 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OTHER CONTRACTORS TOTAL FEES:3407395 |
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