2018-06-08T13:48:32-05:00 2017-12-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2017-01-01 237067291 INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION INC INFO 8472531545 1700 EAST GOLF ROAD NO 400 SCHAUMBURG IL 60173 ROBERT A MICEK TREASURER & CFO 8472531545 2018-06-06 1 THOMAS LANNING P00851654 9732283500 2018-05-18 2017 2022-09-23 18:48:47Z X ISACA MATTHEW S LOEB 1700 EAST GOLF ROAD NO 400 SCHAUMBURG IL 60173 96078193 0 X WWW.ISACA.ORG X 1969 IL THE PRIMARY PURPOSE OF THE ASSOCIATION IS TO HELP PROFESSIONALS REALIZE THE (SEE SCHEDULE O) POSITIVE POTENTIAL OF TECHNOLOGY. 17 16 206 851 477418 0 21819566 22974082 27070634 27188775 1870457 4848052 6869493 7281388 57630150 62292297 682210 329620 0 0 23757954 25394760 0 0 0 35276996 32638879 59717160 58363259 -2087010 3929038 93893306 109032895 26491690 33997287 67401616 75035608 X SEE SCHEDULE O. 0 0 SEE SCHEDULE O. SEE SCHEDULE O. SEE SCHEDULE O. INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) TARGETS TWO GOALS WITH ITS ACTIVITIES: HELPING PROFESSIONALS REALIZE THE POSITIVE POTENTIAL OF TECHNOLOGY AND INSPIRING CONFIDENCE THAT ENABLES INNOVATION THROUGH TECHNOLOGY. THE ASSOCIATION ACHIEVES THOSE ACTIVITIES BY PROVIDING INFORMATION, STANDARDS, PUBLICATIONS AND ACADEMIC GUIDANCE (IN ADDITION TO THE ITEMS NOTED IN THE DESCRIPTIONS OF PROGRAM ACHIEVEMENTS 1, 2 AND 3).THE ISACA JOURNAL IS ISACA'S OFFICIAL MAGAZINE. ISSUED BIMONTHLY, AND SUPPLEMENTED IN THE OFF MONTHS BY ONLINE ARTICLES, THE JOURNAL SEEKS TO ENHANCE THE PROFICIENCY AND COMPETITIVE ADVANTAGE OF ITS INTERNATIONAL READERSHIP BY PROVIDING PEER-REVIEWED MANAGERIAL AND TECHNICAL GUIDANCE FROM EXPERIENCED GLOBAL AUTHORS. IT IS AVAILABLE IN DIGITAL FORMAT ON THE WEBSITE AND VIA MOBILE APP. OTHER REGULAR PERIODICALS ISSUED BY ISACA INCLUDE @ISACA, A BIWEEKLY ELECTRONIC NEWSLETTER DEDICATED TO ISACA NEWS; AND COBIT FOCUS, ISSUED QUARTERLY TO COBIT USERS, TO PROVIDE THEM CASE STUDIES, INFORMATION ON NEW PRODUCTS AND EDUCATIONAL OPPORTUNITIES, AND GENERAL TIPS AND TECHNIQUES. ISACA MONTHLY E-NEWSLETTER, THE NEXUS: CYBER NEWS CONVERGED, MEETS THE NEED FOR THE LATEST CYBERSECURITY INFORMATION. THE ISACA BOOKSTORE OFFERS A SELECTION OF PEER-REVIEWED PUBLICATIONS ON PROFESSIONAL TOPICS OF INTEREST TO ISACA MEMBERS, AT DISCOUNTED PRICES. NEW SELECTIONS ARE ADDED REGULARLY, TO ENSURE THE CATALOG REMAINS CURRENT WITH CHANGING TRENDS AND MEMBER NEEDS. ISACA CONTINUES TO EXPAND THE PLATFORMS AND LANGUAGES IN WHICH ITS CONTENT IS AVAILABLE TO ITS PROFESSIONAL COMMUNITY. ISACA PODCASTS GENERATED FIVE TIMES THE NUMBER OF LISTENS IN 2017 COMPARED TO THE PREVIOUS YEAR, AND THE CONTENT AND PUBLICATIONS TEAM BUILT AND EXPANDED ITS LANGUAGE LIBRARIES, WITH ADDED EMPHASIS OF CHINESE, JAPANESE AND SPANISH.ALL TOLD IN 2017, ISACA PRODUCED MORE THAN 450 CONTENT DELIVERABLES AND HAD MORE THAN 1.8 MILLION WEBSITE PAGE VIEWS/DOWNLOADS OF ISACA CONTENT ASSETS. ISACA ISSUES INFORMATION SYSTEMS AUDITING STANDARDS, GUIDELINES AND PROCEDURES, WHICH PROVIDE PRESCRIPTIVE OR SUGGESTED GUIDANCE ON HOW AUDITS SHOULD BE UNDERTAKEN. THE STANDARDS, GUIDELINES AND PROCEDURES ARE CONTINUALLY REVIEWED TO ENSURE THAT NEW ONES ARE DEVELOPED OR EXISTING ONES ARE REVISED AS NEEDED TO ALIGN WITH NEW REGULATIONS OR TECHNOLOGIES. 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 77 0 1 206 1 1 1 0 0 0 0 0 X 17 16 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA IL X ROBERT A MICEK 8472531545 1700 EAST GOLF ROAD NO 400 SCHAUMBURG IL 60173 ANDRE PITKOWSKI 0117-0617 OUTGOING DIRECTOR 3.00 1.00 X 0 0 0 BRENNAN BAYBECK 0617-1217 DIRECTOR 3.00 1.00 X 0 0 0 CHRISTOS K DIMITRIADIS CHAIR 2015-2017 15.00 1.00 X X 0 0 0 EDWARD G SCHWARTZ 0117-0617 OUTGOING DIRECTOR 3.00 1.00 X 0 0 0 GREGORY T GROCHOLSKI CHAIR 2012-2013 3.00 1.00 X 0 0 0 HIRONORI GOTO 0617-1217 DIRECTOR 3.00 1.00 X 0 0 0 JEFF SPIVEY 117-617 OUTGOING DIRECTOR 3.00 1.00 X 0 0 0 JO STEWART-RATTRAY DIRECTOR 3.00 1.00 X 0 0 0 LEONARD ONG DIRECTOR 3.00 1.00 X 8000 0 0 MATTHEW S LOEB DIRECTOR & CHIEF EXECUTIVE OFFICER 45.00 10.00 X X 1058054 0 176695 MICHAEL HUGHES 0617-1217 DIRECTOR 3.00 1.00 X 0 0 0 PETER CHRISTIAANS 0617-1217 DIRECTOR 3.00 1.00 X 0 0 0 RV RAGHU DIRECTOR 3.00 1.00 X 0 0 0 ROBERT A CLYDE CHAIR-ELECT 10.00 1.00 X X 0 0 0 ROBERT E STROUD CHAIR 2014-2015 3.00 1.00 X 0 0 0 THEODORE WOLFF 0617-1217 DIRECTOR 3.00 1.00 X 0 0 0 THERESA GRAFENSTINE CHAIR 2017-2018 15.00 1.00 X X 0 0 0 TICHAONA ZORORO DIRECTOR 3.00 1.00 X 3000 0 0 TONY HAYES CHAIR 2013-2014 3.00 1.00 X 0 0 0 ZUBIN CHAGPAR DIRECTOR 3.00 1.00 X 0 0 0 ROBERT A MICEK TREASURER & CHIEF FINANCIAL OFFIER 45.00 10.00 X 381264 0 83024 FRANCISCO SCHETTINI CHIEF INNOVATION OFFICER 50.00 5.00 X 350275 0 61182 KEN KUJUNDJIC SR. VP, BUSINESS DEVELOPMENT 40.00 15.00 X 329287 0 38770 TARA WISNIEWSKI MANAGING DIRECTOR, ADVOCACY & PUBLIC AFFAIRS 45.00 10.00 X 305806 0 51923 TIM MASON SR. VP, OPERATIONS & CHIEF EXPERIENCE OFFICER 50.00 5.00 X 402277 0 72962 ELIZABETH SANTILLI VP, HUMAN RESOURCES 50.00 5.00 X 254033 0 17646 GARY VAN PROOYEN VP, MARKETING & COMMUNICATIONS 50.00 5.00 X 251257 0 51940 NARAYANAN KRISHNAN SR DIRECTOR OF INFORMATION TECHNOLOGY 50.00 1.00 X 235477 0 11423 SHANNON DONAHUE DIRECTOR OF INFO SECURITY PRACTICES 50.00 X 225206 0 41406 STEVEN MOLE DIRECTOR, ENTERPRISE SALES AND OPERATIONS 45.00 10.00 X 281951 0 54246 4085887 0 661217 83 0 1 0 BLAST RADIUS P O BOX 751474 CHARLOTTE NC 28275 WEB SITE & E-COMMERCE DEVELOPMENT 2215379 GREENBERG TRAURIG LLP 77 EAST WACKER DRIVE CHICAGO IL 60601 LEGAL SERVICES 1067786 DELOITTE & TOUCHE LLP P O BOX 844708 DALLAS TX 752844708 TRAINING SUPPORT SERVICES 408290 RSM US LLP ONE SOUTH WACKER DRIVE CHICAGO IL 60606 CONSULTING SERVICES FOR SOFTWARE AND WEB 383509 EXAM MATRIX 7991 SHAFFER PKWY STE 100 LITTLETON CO 80124 EXAM SERVICES 249425 8 22974082 22974082 CERTIFICATION PROGRAM 611430 17313654 17313654 TRAINING & EDUCATION - RELATED 611430 8929860 8690324 239536 PUBLICATION & SUBSCRIPTIONS 541800 488161 10743 477418 LICENSE FEES 541519 457100 457100 27188775 1827880 1827880 158534 158534 35783269 618691 32493209 888579 3290060 -269888 3020172 3020172 5627513 404108 5223405 5223405 SPONSORSHIP 900004 1511040 1511040 OTHER 900004 388409 388409 1899449 62292297 31695226 477418 7145571 X 142015 187605 3322519 17284697 681025 2678742 1427777 1179869 143624 6434802 6159684 5050632 2444821 1037333 838969 2929148 4041933 62020 1448946 114533 BAD DEBT 80304 FRANCHISE FEE 50000 AWARDS 19550 BOOKSTORE PURCHASE/SUBS 8029 594682 58363259 3402554 9565688 1624562 2351353 474094 357963 2519208 3228022 14433631 8504163 5080199 5929468 72061780 76789390 8194988 8194987 535921 2616024 93893306 109032895 9066944 9403552 16432893 15015883 8500000 991853 1077852 26491690 33997287 X 67401616 75035608 67401616 75035608 93893306 109032895 3929038 3704954 0 X X 0 1 X 1 0 0 1 0 43821432 3424138 47245570 38801138 5020294 43821432 34922480 3878658 38801138 32340283 2582197 34922480 30186325 2153958 32340283 1.00000 0 0 1441721 675207 766514 3226827 2263390 963437 9765083 5565566 4199517 5929468 ISACA ENTERPRISES, INC. 8194987 F 8194987 DEFERRED RENT 105351 DUE TO ITGI 780857 OPEN ORDERS 97175 STATE CHECK LIABILITY 80134 NOTES - CAPITAL LEASE 14335 1077852 X 77313674 3704954 10642431 14347385 62966289 -673992 -673992 62292297 69641597 11269338 11269338 58372259 -9000 -9000 58363259 PART V, LINE 4: THE ASSOCIATION'S BOARD OF DIRECTORS AND THE INSTITUTE'S BOARD OF TRUSTEES DESIGNATE A PORTION OF THE ORGANIZATION'S UNRESTRICTED NET ASSETS FOR CONTINGENCY PURPOSES IN ORDER TO PROTECT THE ORGANIZATION AGAINST UNFORESEEN GLOBAL EVENTS AND ECONOMIC DOWNTURN. PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE THAT REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS, AND THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF ACTIVITIES OR STATEMENT OF FINANCIAL POSITION. THE ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO 2014 ARE CLOSED, AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 10,938,213. ELIMINATION ENTRIES -304,782. RECLASS OF LOGO FEES 9,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF LOSS ON DISPOSAL -269,888. RECLASS OF COST OF GOOD SOLD -404,108. ROUNDING ADJUSTMENT 4. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 10,900,124. ELIMINATION ENTRIES -304,782. RECLASS OF LOSS ON DISPOSAL 269,888. RECLASS OF COST OF GOOD SOLD 404,108. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF LOGO FEES -9,000. 1 NORTH AMERICA 0 0 BOARD MEETING BOARD MEETING 172537 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE EDUCATION AND TRAINING 246293 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICE EDUCATION AND TRAINING 38649 EUROPE 0 0 PROGRAM SERVICE EDUCATION AND TRAINING 1214040 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE EDUCATION AND TRAINING 356686 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICE EDUCATION AND TRAINING 232944 EUROPE 0 0 PROGRAM SERVICE TRADE SHOW 80585 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE TRADE SHOW 2588 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICE TRADE SHOW 3934 0 0 0 0 0 0 2344322 3934 2348256 CENTRAL AMERICA AND THE CARIBBEAN TO SUPPORT CHAPTER HOSTED LATIN CACS CONFERENCE 10000 BANK TRANSFER FMV 0 1 0 0 0 0 0 1 PART I, LINE 2: ISACA UNDERSTANDS THE VALUE OF CHAPTER LEADERS HAVING THE OPPORTUNITY TO ATTEND AN ISACA LEADERSHIP EVENT, HENCE THE FOLLOWING CHAPTER GRANT PROGRAM HAS BEEN ESTABLISHED TO COVER/DEFRAY THE COSTS OF TRAVEL EXPENSES. ALL ISACA CHAPTERS (U.S. AND WORLDWIDE) ARE ELIGIBLE FOR GRANT FUNDS. A CHAPTER THAT PLANS TO SEND AN INDIVIDUAL TO AN EVENT WILL BE PROVIDED WITH A GRANT(S) TO COVER/DEFRAY THE COSTS FOR ECONOMY AIRFARE, LODGING, LOCAL TRANSPORTATION, MEALS IN TRANSIT, AND OTHER EXPENSES ASSOCIATED WITH ATTENDING. WHILE THE GRANT(S) WILL BE ISSUED TO A CHAPTER VIA THE CHAPTER'S PREFERRED REMITTANCE METHOD, THE CHAPTER MUST AGREE TO THE FOLLOWING, TO RETAIN THE GRANT AFTER THE EVENT: 1) ATTENDEE(S) MUST STAY AT THE HOST HOTEL. DETAILS WILL BE PROVIDED IN THE OFFICIAL REGISTRATION MESSAGE. 2) ATTENDEE(S) MUST ATTEND ALL DAYS OF THE EVENT. ATTENDANCE WILL BE VERIFIED EVERY DAY AND REGISTRATIONS WILL BE RECONCILED AFTER THE EVENT CONCLUDES. 3) THE GRANT IS A FIXED AMOUNT AND IS INTENDED TO COVER/DEFRAY MOST OF THE COSTS ASSOCIATED WITH ATTENDING THIS EVENT. IF THE AMOUNT EACH ATTENDEE SPENDS IS LESS THAN THE AMOUNT OF THE GRANT, THE CHAPTER WILL BE ALLOWED TO RETAIN THE ADDITIONAL FUNDS. IF THE GRANT DOES NOT COVER ALL OF THE COSTS ASSOCIATED WITH EACH INDIVIDUAL'S ATTENDANCE, ANY ADDITIONAL COSTS (AS DEEMED REASONABLE AND PROPER BY THE CHAPTER) SHOULD BE REIMBURSED TO THE INDIVIDUAL BY THE CHAPTER. IF, FOR ANY REASON, THE REPRESENTATIVE(S) FROM A CHAPTER DOES NOT ATTEND THE ISACA LEADERSHIP EVENT, THE CHAPTER WILL BE REQUIRED TO RETURN THE GRANT TO ISACA INTERNATIONAL IN ITS ENTIRETY. THE TOTAL OF THE GRANT WILL BE WITHHELD FROM THE CHAPTER'S MONTHLY DUES REMITTANCE OR DEDUCTED FROM CHAPTER CREDIT UNTIL THE BALANCE OF THE GRANT IS PAID IN FULL. ALTERNATIVELY, THE CHAPTER CAN SEND (VIA CHECK OR WIRE TRANSFER) THE TOTAL OF THE GRANT TO ISACA INTERNATIONAL AFTER THE EVENT. ISACA'S NEW CHAPTER FUNDING PROGRAM (U.S. AND WORLDWIDE): CHAPTERS ARE AN INTEGRAL PART OF ISACA'S SUCCESS AND FUTURE VISION. THROUGH OUR CHAPTER NETWORK, ISACA PROVIDES ITS MEMBERS WITH EDUCATION, RESOURCE SHARING, ADVOCACY, PROFESSIONAL NETWORKING, AND A HOST OF OTHER BENEFITS ON A LOCAL LEVEL. IN THE SPIRIT OF ISACA'S CORE VALUE, "WE ARE ONE", ISACA PROVIDES NEW CHAPTERS FUNDING IN THE AMOUNT OF US $2,000 TO ASSIST WITH CHAPTER STARTUP ACTIVITIES. THIS FUNDING MAY BE USED FOR CHAPTER ADMINISTRATIVE FEES, A KICK-OFF EVENT, TO BUILD RESERVES, ETC. THE REQUIREMENTS ARE THAT THE CHAPTER NEEDS TO, 1) BE REGISTERED LOCALLY, AND 2) HAVE A BANK ACCOUNT IN THE CHAPTER'S NAME. 1 AMERICAN RED CROSS 431 18TH ST NW WASHINGTON DC 20006 530196605 501(C)(3) 10000 FMV N/A HURRICAN HARVEY RELIEF ASU FOUNDATION (ARIZONA STATE UNIVERSITY) 300 EAST UNIVERSITY DRIVE TEMPE AZ 85281 866051042 501(C)(3) 30000 FMV N/A TO SUPPORT UNIVERSITY PROGRAMS AND STUDENT OPPORTUNITIES 2 PART I, LINE 2: ISACA'S CHAPTER GRANT PROGRAM AVAILABLE TO ISACA CHAPTERS (U.S. AND WORLDWIDE) ISACA UNDERSTANDS THE VALUE OF CHAPTER LEADERS HAVING THE OPPORTUNITY TO ATTEND AN ISACA LEADERSHIP EVENT, HENCE THE FOLLOWING CHAPTER GRANT PROGRAM HAS BEEN ESTABLISHED TO COVER/DEFRAY THE COSTS OF TRAVEL EXPENSES. ALL ISACA CHAPTERS (U.S. AND WORLDWIDE) ARE ELIGIBLE FOR GRANT FUNDS. A CHAPTER THAT PLANS TO SEND AN INDIVIDUAL TO AN EVENT WILL BE PROVIDED WITH A GRANT(S) TO COVER/DEFRAY THE COSTS FOR ECONOMY AIRFARE, LODGING, LOCAL TRANSPORTATION, MEALS IN TRANSIT, AND OTHER EXPENSES ASSOCIATED WITH ATTENDING. WHILE THE GRANT(S) WILL BE ISSUED TO A CHAPTER VIA THE CHAPTER'S PREFERRED REMITTANCE METHOD, THE CHAPTER MUST AGREE TO THE FOLLOWING, TO RETAIN THE GRANT AFTER THE EVENT: 1) ATTENDEE(S) MUST STAY AT THE HOST HOTEL. DETAILS WILL BE PROVIDED IN THE OFFICIAL REGISTRATION MESSAGE. 2) ATTENDEE(S) MUST ATTEND ALL DAYS OF THE EVENT. ATTENDANCE WILL BE VERIFIED EVERY DAY AND REGISTRATIONS WILL BE RECONCILED AFTER THE EVENT CONCLUDES. 3) THE GRANT IS A FIXED AMOUNT AND IS INTENDED TO COVER/DEFRAY MOST OF THE COSTS ASSOCIATED WITH ATTENDING THIS EVENT. IF THE AMOUNT EACH ATTENDEE SPENDS IS LESS THAN THE AMOUNT OF THE GRANT, THE CHAPTER WILL BE ALLOWED TO RETAIN THE ADDITIONAL FUNDS. IF THE GRANT DOES NOT COVER ALL OF THE COSTS ASSOCIATED WITH EACH INDIVIDUAL'S ATTENDANCE, ANY ADDITIONAL COSTS (AS DEEMED REASONABLE AND PROPER BY THE CHAPTER) SHOULD BE REIMBURSED TO THE INDIVIDUAL BY THE CHAPTER. IF, FOR ANY REASON, THE REPRESENTATIVE(S) FROM A CHAPTER DOES NOT ATTEND THE ISACA LEADERSHIP EVENT, THE CHAPTER WILL BE REQUIRED TO RETURN THE GRANT TO ISACA INTERNATIONAL IN ITS ENTIRETY. THE TOTAL OF THE GRANT WILL BE WITHHELD FROM THE CHAPTER'S MONTHLY DUES REMITTANCEOR DEDUCTED FROM CHAPTER CREDITUNTIL THE BALANCE OF THE GRANT IS PAID IN FULL. ALTERNATIVELY, THE CHAPTER CAN SEND (VIA CHECK OR WIRE TRANSFER) THE TOTAL OF THE GRANT TO ISACA INTERNATIONAL AFTER THE EVENT. ISACA'S NEW CHAPTER FUNDING PROGRAM (U.S. AND WORLDWIDE) CHAPTERS ARE AN INTEGRAL PART OF ISACA'S SUCCESS AND FUTURE VISION. THROUGH OUR CHAPTER NETWORK, ISACA PROVIDES ITS MEMBERS WITH EDUCATION, RESOURCE SHARING, ADVOCACY, PROFESSIONAL NETWORKING, AND A HOST OF OTHER BENEFITS ON A LOCAL LEVEL. IN THE SPIRIT OF ISACA'S CORE VALUE, "WE ARE ONE", ISACA PROVIDES NEW CHAPTERS FUNDING IN THE AMOUNT OF US $2,000 TO ASSIST WITH CHAPTER STARTUP ACTIVITIES. THIS FUNDING MAY BE USED FOR CHAPTER ADMINISTRATIVE FEES, A KICK-OFF EVENT, TO BUILD RESERVES, ETC. THE REQUIREMENTS ARE THAT THE CHAPTER NEEDS TO, 1) BE REGISTERED LOCALLY, AND 2) HAVE A BANK ACCOUNT IN THE CHAPTER'S NAME. ISACA BOARD OF DIRECTORS / CEO DONATIONS (CORPORATE SOCIAL RESPONSIBILITY PROGRAM): THE ISACA BOARD OF DIRECTORS ELECTED TO MAKE A DONATION TO THE AMERICAN RED CROSS IN SUPPORT OF THE DISASTER RELIEF EFFORTS FOR HURRICANE HARVEY IN 2017. A DONATION WAS MADE TO THE ASU FOUNDATION OF ARIZONA STATE UNIVERSITY TO SUPPORT THE UNIVERSITY IN PROVIDING DIVERSE, INNOVATIVE ACADEMIC PROGRAMS; OUTREACH AND OPPORTUNITIES FOR NON-TRADITIONAL AND FIRST-GENERATION STUDENTS; AND MORE SCHOLARSHIP AND FELLOWSHIP FUNDS FOR UNDERGRADUATE AND GRADUATE STUDENTS. X 1 1 X X X X X X 0 1 0 MATTHEW S LOEB DIRECTOR & CHIEF EXECUTIVE OFFICER 721000 0 150813 0 186241 0 113500 0 63195 0 1234749 0 152758 0 ROBERT A MICEK TREASURER & CHIEF FINANCIAL OFFIER 329493 0 40009 0 11762 0 43500 0 39524 0 464288 0 0 0 FRANCISCO SCHETTINI CHIEF INNOVATION OFFICER 300592 0 36500 0 13183 0 35107 0 26075 0 411457 0 0 0 KEN KUJUNDJIC SR. VP, BUSINESS DEVELOPMENT 211769 0 106000 0 11518 0 11750 0 27020 0 368057 0 0 0 TARA WISNIEWSKI MANAGING DIRECTOR, ADVOCACY & PUBLIC 262269 0 31875 0 11662 0 11623 0 40300 0 357729 0 0 0 TIM MASON SR. VP, OPERATIONS & CHIEF EXPERIENC 349444 0 39650 0 13183 0 43095 0 29867 0 475239 0 0 0 ELIZABETH SANTILLI VP, HUMAN RESOURCES 223008 0 15725 0 15300 0 4588 0 13058 0 271679 0 0 0 GARY VAN PROOYEN VP, MARKETING & COMMUNICATIONS 238780 0 5527 0 6950 0 12632 0 39308 0 303197 0 0 0 NARAYANAN KRISHNAN SR DIRECTOR OF INFORMATION TECHNOLOG 215571 0 16953 0 2953 0 9229 0 2194 0 246900 0 0 0 SHANNON DONAHUE DIRECTOR OF INFO SECURITY PRACTICES 210018 0 14446 0 742 0 9225 0 32181 0 266612 0 0 0 STEVEN MOLE DIRECTOR, ENTERPRISE SALES AND OPERA 186936 0 94276 0 739 0 13500 0 40746 0 336197 0 0 0 PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: MATTHEW S. LOEB (CHIEF EXECUTIVE OFFICER) - $131,300 (INCLUDING A $100,000 CONTRIBUTION TO 457F) ROBERT A. MICEK (CHIEF FINANCIAL OFFICER & TREASURER) - $41,000 (INCLUDING A $30,000 CONTRIBUTION TO 457F) TIM MASON (SR VP OPERATIONS & CHIEF EXPERIENCE OFFICER) - $41,000 (INCLUDING A $30,000 CONTRIBUTION TO 457F) FRANCISCO SCHETTINI (CHIEF INNOVATION OFFICER) - $41,000 (INCLUDING A $30,000 CONTRIBUTION TO 457F) KEN KUJUNDJIC (SR. VP, BUSINESS DEVELOPMENT & SALES) - $11,000 TARA WISNIEWSKI (MANAGING DIRECTOR, ADVOCACY & PUBLIC AFFAIRS) - $11,000 SCHEDULE J, PART II, COLUMN B(II): INCLUDED ON SCHEDULE J, PART II, COLUMN B(II) ARE AMOUNTS REPRESENTING BONUS PAYMENTS. THESE AMOUNTS WERE APPROVED BY THE BOARD AND INCLUDED IN THE INDIVIDUAL'S 2017 W-2S. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) SERVES INDIVIDUALS AND ENTERPRISES BY BEING A LEADING GLOBAL PROVIDER OF KNOWLEDGE, CERTIFICATIONS, COMMUNITY, ADVOCACY AND EDUCATION ON INFORMATION SYSTEMS ASSURANCE AND SECURITY, GOVERNANCE OF ENTERPRISE INFORMATION TECHNOLOGY (IT), IT-RELATED RISK AND COMPLIANCE, AND OTHER RELATED TOPICS. FOUNDED IN 1969, ISACA SPONSORS INTERNATIONAL CONFERENCES, PUBLISHES THE ISACA JOURNAL, CONDUCTS AND PUBLISHES RESEARCH, PROVIDES BENEFITS GLOBALLY TO MORE THAN 135,000 MEMBERS IN 188 COUNTRIES AND DEVELOPS INTERNATIONAL INFORMATION SYSTEMS AUDITING AND CONTROL STANDARDS. ISACA ALSO ADMINISTERS THE GLOBALLY RESPECTED CERTIFIED INFORMATION SYSTEMS AUDITOR (CISA), CERTIFIED INFORMATION SECURITY MANAGER (CISM), CERTIFIED IN THE GOVERNANCE OF ENTERPRISE IT (CGEIT), CERTIFIED IN RISK AND INFORMATION SYSTEMS CONTROL (CRISC) AND CSX PRACTITIONER (CSXP) DESIGNATIONS. ISACA HAS MORE THAN 165,000 MEMBERS AND CERTIFICATION-HOLDERS. ISACA SUPPORTS DEVELOPMENT, UPDATE AND EDUCATION ACTIVITIES RELATED TO COBIT 5, A GLOBALLY ADOPTED BUSINESS FRAMEWORK FOR GOVERNING AND MANAGING ENTERPRISE INFORMATION TECHNOLOGY AND CYBERSECURITY NEXUS (CSX), WHICH OFFERS CREDENTIALING, TRAINING AND CAREER DEVELOPMENT FOR CYBERSECURITY PROFESSIONALS. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION'S (ISACA) PRIMARY PURPOSE IS TO SERVE ITS MEMBERS. ONE WAY ISACA DOES SO IS BY HELPING THEM DO THEIR JOBS BETTER, BY OFFERING THEM PRAGMATIC GUIDANCE ON EMERGING TECHNOLOGIES THEY DEAL WITH EVERY DAY. MORE THAN 50 KNOWLEDGE ASSETS WERE RELEASED IN VARIOUS FORMATS IN 2017, INCLUDING PRINT, INTERACTIVE (TOOLS, AUDIT PROGRAMS), VIDEO AND AUDIO. ISACA HOSTED IN-PERSON CONFERENCES IN NORTH AMERICA, EUROPE, ASIA AND AFRICA, IN ADDITION TO NUMEROUS OTHER TRAINING OPPORTUNITIES, INCLUDING ONLINE LEARNING. THE ASSOCIATION OFFERS MEMBER BENEFITS IN THE AREAS OF PROFESSIONAL DEVELOPMENT, COMMUNITY AND LEADERSHIP, AND CONTINUALLY REVIEWS AND EXPANDS ITS PORTFOLIO OF BENEFITS TO ADDRESS THE CHANGING NEEDS OF MEMBERS. MANY MEMBER BENEFITS ARE DOCUMENTED AND FURTHER EXPLAINED WITHIN THE OTHER RESPONSES ON THIS FORM. A TOTAL OF 26,470 NEW MEMBERS JOINED THE ISACA PROFESSIONAL COMMUNITY IN 2017. IN ADDITION, TWO NEW CHAPTERS WERE ADDED, TAKING THE TOTAL NUMBER OF CHAPTERS WORLDWIDE TO 217. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: INFORMATION TECHNOLOGY (IT) IS A RAPIDLY CHANGING INDUSTRY, AND IT DEMANDS A COMMITMENT ON THE PART OF ITS PRACTITIONERS TO LEARN CONTINUOUSLY AND MASTER NEW SKILLS. CERTIFICATION IS ONE WAY TO EXPAND ONE'S SKILL SET AND BE RECOGNIZED FOR DOING SO. HOLDING AN INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) PROFESSIONAL CERTIFICATION DEMONSTRATES EXCELLENCE IN THE TOPIC AND A COMMITMENT TO REMAINING CURRENT AND INFORMED; IT DISTINGUISHES AN INDIVIDUAL FROM HIS/HER PEERS. INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) OFFERS FIVE CERTIFICATION EXAMS: CERTIFIED INFORMATION SYSTEMS AUDITOR (CISA), CERTIFIED INFORMATION SECURITY MANAGER (CISM), CERTIFIED IN THE GOVERNANCE OF ENTERPRISE IT (CGEIT), CERTIFIED IN RISK AND INFORMATION SYSTEMS CONTROL (CRISC) AND CSX PRACTITIONER (CSXP) DESIGNATIONS. MORE THAN 130,000 CISAS HAVE BEEN CERTIFIED SINCE ITS INCEPTION IN 1978; MORE THAN 38,000 CISMS HAVE BEEN CERTIFIED SINCE ITS INCEPTION IN 2002; MORE THAN 7,000 CGEITS HAVE BEEN CERTIFIED SINCE ITS INCEPTION IN 2007 AND MORE THAN 20,000 CRISCS HAVE BEEN CERTIFIED SINCE ITS INCEPTION IN 2010. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: IN 2017, THE INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) EDUCATION ROSTER INCLUDED MAJOR FACE-TO-FACE EVENTS SUCH AS THE GLOBAL COMPUTER AUDIT, CONTROL AND SECURITY (CACS) AND CSX CONFERENCES; TOPIC-SPECIFIC CONFERENCES (ON INFORMATION SECURITY AND RISK MANAGEMENT, AND ON GOVERNANCE, RISK AND COMPLIANCE); AND WEEK-LONG TRAINING EVENTS FOCUSING IN-DEPTH ON ONE OR TWO TOPICS. ISACA IS DEDICATED TO MONITORING THE PROFESSIONAL ENVIRONMENT AND DEVELOPING NEW PROGRAMS AS NEEDED TO COMPLEMENT ITS ESTABLISHED PORTFOLIO OF EVENTS. THE ASSOCIATION HAS FOCUSED A CONSIDERABLE AMOUNT OF EFFORT ON DISTANCE LEARNING, AS IT PROVIDES A WAY TO COVER EMERGING TOPICS ON A TIMELY BASIS AND OFFER LOW-COST EDUCATION TO A GLOBALLY DISPERSED AUDIENCE. IN 2017, ISACA'S LEARNING SOLUTIONS TEAM CREATED CISA, CISM AND CRISC SELF-PACED TRAINING COURSES, OFFERING CERTIFICATION CANDIDATES GREATER FLEXIBILITY AND CONVENIENCE IN THEIR EXAM PREPARATIONS. ISACA ALSO ASSERTED STRONGER GOVERNANCE OVER CERTIFICATION TRAINING AND OUTCOMES THROUGH THE LAUNCH OF ITS ACCREDITED TRAINING PROGRAM. ADDITIONALLY, ISACA LAUNCHED ITS CYBERSECURITY NEXUS (CSX) TRAINING PLATFORM, WHICH PROVIDES USERS ACCESS TO LIVE LAB ENVIRONMENTS WHERE THEY CAN BUILD THE HANDS-ON SKILLS NEEDED BY CYBERSECURITY PRACTITIONERS AND THEIR ENTERPRISES. FORM 990, PART VI, SECTION A, LINE 6 INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) MAINTAINS A MEMBERSHIP OF INDIVIDUALS; THERE IS NO CORPORATE MEMBERSHIP CATEGORY. ANYONE INTERESTED IN THE PURPOSES AND OBJECTIVES OF THE ASSOCIATION IS ELIGIBLE FOR MEMBERSHIP. THE VAST MAJORITY OF ISACA MEMBERS ALSO BELONG TO A LOCAL CHAPTER (MEMBERSHIP IN ISACA IS REQUIRED FOR ANYONE HOLDING MEMBERSHIP IN A CHAPTER). A MEMBER-AT-LARGE CATEGORY EXISTS FOR INDIVIDUALS WHO WISH TO JOIN ISACA, BUT WHO LIVE AT SUCH A DISTANCE FROM A LOCAL CHAPTER THAT ATTENDANCE AT MEETINGS IS PROHIBITIVE. STUDENT AND RETIRED MEMBER CATEGORIES ARE OFFERED AS WELL. ISACA'S MEMBERSHIP IS CHARACTERIZED BY DIVERSITY. MEMBERS OF ISACA'S PROFESSIONAL COMMUNITY LIVE AND WORK IN 188 COUNTRIES AND RUN THE GAMUT OF JOB TITLES, INCLUDING INFORMATION SYSTEM AUDITOR, CONSULTANT, EDUCATOR, INFORMATION SECURITY MANAGER, REGULATOR, CHIEF INFORMATION OFFICER, INTERNAL AND EXTERNAL AUDITOR, COMPLIANCE OFFICER, RISK MANAGER AND STUDENT. SOME ARE NEW TO THE FIELD, WHILE OTHERS ARE AT MIDDLE MANAGEMENT LEVELS OR SENIOR RANKS. THEY WORK IN FINANCE AND BANKING, PUBLIC ACCOUNTING, HOSPITALITY, HEALTH CARE, GOVERNMENT AND THE PUBLIC SECTOR, UTILITIES, MANUFACTURING AND RETAIL. ISACA MEMBERS EMBRACE THIS DIVERSITY AS PROVIDING A VAST LEARNING GROUND WHERE THEY MAY DELVE INTO THE CHALLENGES AND OPPORTUNITIES FACED BY COLLEAGUES IN OTHER COUNTRIES, POSITIONS OR INDUSTRIES. ISACA RECOGNIZES THAT ITS MEMBERS CONSTITUTE AN EXTENSIVE AND VARIED POOL OF EXPERTISE; EXPERTISE THE ASSOCIATION COUNTS ON TO HELP PROVIDE SERVICES AND PRODUCTS THAT ENGENDER CREDIBILITY AND CAPABILITY IN ITS CONSTITUENTS. THE MORE MEMBERS, THE MORE EXPERTISE; THE MORE EXPERTISE, THE BETTER THE ABILITY TO MEET THE NEEDS OF ITS PROFESSIONAL COMMUNITY. ISACA'S MEMBERS ARE ITS MOST VALUABLE ASSET. FORM 990, PART VI, SECTION A, LINE 7A INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) HAS A NOMINATING COMMITTEE THAT PREPARES A SLATE OF OFFICERS (CHAIR, CHAIR-ELECT AND ELECTED DIRECTORS) FOR MEMBER REVIEW. MEMBERS MAY SUBMIT THE NAMES OF ADDITIONAL CANDIDATES TO THE CHAIR OF THE NOMINATING COMMITTEE BY WAY OF PETITION PRIOR TO 120 DAYS BEFORE THE ANNUAL MEETING OF THE MEMBERSHIP. THE PETITION MUST BE SIGNED BY A MINIMUM OF 250 MEMBERS, NO MORE THAN 25 OF WHICH MAY BE FROM ANY ONE CHAPTER. IF MEMBERS PROPOSE ADDITIONAL CANDIDATES OR IF THE NOMINATING COMMITTEE ITSELF PROPOSES MORE CANDIDATES THAN THERE ARE OPENINGS ON THE BOARD OF DIRECTORS, AN ELECTION IS HELD. IF AN ELECTION IS HELD, THE ELECTION IS CONDUCTED BY VOICE, ELECTRONIC VOTE OR BALLOT. RESULTS OF THE ELECTION ARE CERTIFIED BY AN INDEPENDENT PROFESSIONAL GROUP AND ANNOUNCED AT THE ANNUAL MEETING. IF NO ADDITIONAL CANDIDATES ARE PROPOSED BY THE MEMBERS, OR THE NOMINATING COMMITTEE'S SLATE PRESENTS A NUMBER OF CANDIDATES WHICH DOES NOT EXCEED THE NUMBER OF OPENINGS AVAILABLE, THE COMMITTEE'S SLATE BECOME THE NEW BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B WHEREAS NOT ALL DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO REVIEW AND APPROVAL BY THE MEMBERSHIP, CERTAIN ONES ARE. EACH YEAR, AT THE ANNUAL MEETING OF THE MEMBERSHIP, THE FOLLOWING ITEMS ARE PRESENTED TO THE MEMBERS IN ATTENDANCE: - HIGHLIGHTS OF DECISIONS MADE BY THE BOARD OVER THE PREVIOUS YEAR - THE PREVIOUS ANNUAL MEETING'S MINUTES - THE TREASURER'S REPORT - APPOINTMENT OF THE ASSOCIATION'S INDEPENDENT AUDITORS FOR THE FOLLOWING YEAR THE BYLAWS REQUIRE THE MEMBERS TO VOTE ON ANY CHANGES TO THE BYLAWS THAT (I) MATERIALLY AND ADVERSELY AFFECT THE MEMBERS' RIGHTS AS TO VOTING, DISSOLUTION, REDEMPTION, OR TRANSFER; (II) INCREASE OR DECREASE THE NUMBER OF MEMBERS AUTHORIZED IN TOTAL OR FOR ANY CLASS; (III) EFFECT AN EXCHANGE, RECLASSIFICATION, OR CANCELLATION OF ALL OR PART OF THE MEMBERSHIPS; (IV) AUTHORIZE A NEW CLASS OF VOTING MEMBERSHIP; (V) INCREASE OR EXTEND THE TERMS OF DIRECTORS; (VI) INCREASE THE QUORUM FOR MEMBERS' MEETINGS; (VII) REPEAL, RESTRICT, CREATE, EXPAND, OR OTHERWISE CHANGE PROXY RIGHTS; OR (VIII) AUTHORIZE CUMULATIVE VOTING. FURTHER, WHERE AMENDMENTS TO THE BYLAWS REQUIRE APPROVAL BY THE MEMBERS AS SET FORTH UNDER THE CORPORATIONS CODE AS STATED ABOVE, THE AMENDMENT MAY BE APPROVED BY THE VOTE OF A MAJORITY OF THE MEMBERS PRESENT AT A MEETING AT WHICH A QUORUM IS MET OR BY MAIL/ELECTRONIC BALLOT. FORM 990, PART VI, SECTION B, LINE 11B THE 2017 FORM 990 FOR INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) WAS PREPARED BY COHNREZNICK LLP (COHNREZNICK), BASED UPON INFORMATION PROVIDED BY ISACA. THIS DOCUMENT SUMMARIZES THE REVIEW POINTS AND AVAILABILITY ASSOCIATED WITH THE RETURNS. THE DATA FOR THE RETURN WAS COMPILED BASED ON INFORMATION PREPARED FOR THE 2017 AUDIT, AS WELL AS OTHER ACCOUNTING RECORDS. THIS INFORMATION WAS SUBMITTED TO COHNREZNICK FOR PREPARATION OF THE RETURNS. IN ADDITION TO THE FINANCIAL INFORMATION COHNREZNICK RECEIVED, COHNREZNICK HAD AN OPPORTUNITY TO RAISE QUESTIONS ABOUT GOVERNANCE AND OTHER ISSUES AND REQUEST ADDITIONAL INFORMATION AS NEEDED. THE NARRATIVE EXPLANATIONS OF PROGRAM ACCOMPLISHMENTS AND POLICIES WERE COORDINATED WITH THE APPLICABLE DIRECTORS AND MEMBERS OF THE EXECUTIVE TEAM. UPON COMPLETION OF THE RETURN, SEVERAL LAYERS OF REVIEW WERE CONDUCTED: - INITIAL REVIEWS OF RETURN: THE INITIAL REVIEW OF THE COMPLETED RETURN WAS COMPLETED BY THE RESPECTIVE STAFF WITHIN THE FINANCE DEPARTMENT. - SENIOR MANAGEMENT REVIEW: FOLLOWING THE INITIAL REVIEW, THE EXECUTIVE TEAM INCLUDING THE CEO WERE PROVIDED A COPY OF THE RETURN FOR COMMENT. THE CEO, CFO AND VP, HUMAN RESOURCES ALSO PROVIDED AN ADDITIONAL REVIEW OF THE COMPENSATION-RELATED AREAS. COMMENTS WERE FORWARDED TO COHNREZNICK FOR INCORPORATION INTO THE RETURN. - VOLUNTEER REVIEW: THE BOARD OF DIRECTORS AND THE ORGANIZATION'S GOVERNANCE COMMITTEE CHAIR WERE PROVIDED ACCESS TO THE RETURN VIA BOARD EFFECT (WEB SITE) PRIOR TO ITS FILING. COMMENTS FROM THESE REVIEWS WERE EVALUATED AND PROVIDED TO COHNREZNICK, WHO UPDATED THE RETURN, IF APPLICABLE. FORM 990, PART VI, SECTION B, LINE 12C INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION, INC. (ISACA) HAS A CONFLICT OF INTEREST POLICY THAT DEFINES AN INTERESTED PERSON AS ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWER. AN INDEPENDENT DIRECTOR IS DEFINED AS DESCRIBED IN THE INSTRUCTIONS FOR THE IRS 990 FORM, OR IN THE ABSENCE OF SUCH DEFINITION AS AN INDIVIDUAL WHO HAS NOT IN THE PAST THREE YEARS BEEN AN EMPLOYEE OF ISACA OR ANY ENTITY IN WHICH ISACA HAS AN INTEREST; WHO DOES NOT HAVE A SIGNIFICANT BUSINESS RELATIONSHIP WITH ISACA WHICH COULD IMPACT INDEPENDENT DECISION MAKING; WHO DOES NOT SERVE AS THE EXECUTIVE OF ANOTHER CORPORATION WHERE ANY OF ISACA'S EXECUTIVE OFFICERS OR EMPLOYEES SERVE ON THAT CORPORATION'S COMPENSATION COMMITTEE AND WHO DOES NOT HAVE AN IMMEDIATE FAMILY MEMBER WHO IS AN EXECUTIVE OFFICER OR EMPLOYEE OF ISACA OR WHO HOLDS A POSITION THAT HAS A SIGNIFICANT FINANCIAL RELATIONSHIP WITH ISACA. SUCH POLICY ALSO DIRECTS BOARD MEMBERS AND OTHERS TO KEEP IN CONFIDENCE ALL ISACA CONFIDENTIAL INFORMATION; REQUIRES BOARD MEMBERS AND OTHERS TO DISCLOSE ARRANGEMENTS THAT MAY PROPOSE A CONFLICT OF INTEREST SO THAT THE CONFLICT OF INTEREST PANEL COMPRISED OF THE GOVERNANCE COMMITTEE CHAIR, BOARD CHAIR AND ISACA CEO MAY EVALUATE SUCH ARRANGEMENTS. FURTHER, THIS POLICY DETAILS THE PROCEDURES THAT MUST BE USED IN CONSIDERING A CONFLICT OF INTEREST, PERIODIC REVIEWS OF ANY COMPENSATION ARRANGEMENTS AND OTHER PARTNERSHIPS. POTENTIAL CONFLICTS OF INTEREST ARE DOCUMENTED AND MONITORED EACH YEAR, THROUGH (1) SELF-PROCLAMATIONS MADE BY INDIVIDUAL VOLUNTEERS WHO SIGN THE PARTICIPATION AGREEMENTS REQUIRED FOR PARTICIPATION IN ASSOCIATION BOARDS, COMMITTEES, WORKING GROUPS AND TASK FORCES; (2) DISCLOSURE OF CONFLICTS IN STANDARD CONSULTING AGREEMENTS; AND (3) DISCLOSURE BY ISACA EMPLOYEES UPON HIRE (AND ANNUALLY) BY REVIEW AND SIGNATURE OF THE ORGANIZATION'S EMPLOYEE AGREEMENT. CONSULTANTS, VOLUNTEERS AND EMPLOYEES ARE ENCOURAGED TO REPORT ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. IF SUCH INSTANCES ARE REPORTED, THEY ARE DEALT WITH AT THAT TIME AND BASED ON THE CIRCUMSTANCES RELATING TO THE POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PHILOSOPHY OF INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA), WHICH IS AFFIRMED BY THE BOARD OF DIRECTORS, SHOULD FACILITATE ISACA'S ABILITY TO ATTRACT, MOTIVATE AND RETAIN QUALITY STAFF. THE COMPENSATION PHILOSOPHY IS SUPPORTED BY USE OF AN INDEPENDENT COMPENSATION CONSULTING FIRM AND THE ESTABLISHMENT OF A COMPENSATION COMMITTEE COMPOSED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS (CURRENT AND TWO IMMEDIATE PAST BOARD CHAIRS). BASED ON THE COMPENSATION PHILOSOPHY, THE COMPENSATION RANGE FOR THE CEO IS DEVELOPED BY THE COMPENSATION CONSULTANT AND REPORTED TO THE COMMITTEE. COMPENSATION RANGES ARE ALSO DEVELOPED BY THE CONSULTANT FOR THE EXECUTIVE MANAGEMENT TEAM WITH COMPENSATION VARIANCES TO THE RANGES PROVIDED TO THE COMMITTEE. RANGES ARE CALCULATED BASED ON POSITION RESPONSIBILITIES AND A BLEND OF THE NOT-FOR-PROFIT AND FOR-PROFIT SECTORS, WHICH REFLECTS THE LABOR MARKET IN WHICH ISACA COMPETES FOR EXECUTIVE TALENT: 60% FOR-PROFIT ORGANIZATIONS AND 40% NOT-FOR-PROFIT ORGANIZATIONS. THE FINAL REPORT OF THE COMPENSATION CONSULTANT AS ACCEPTED BY THE COMMITTEE, THE COMPENSATION PHILOSOPHY, AND CONTRACT (IF APPLICABLE) THEN SERVE AS THE BASIS FOR THE DETERMINATION OF COMPENSATION, CONSISTING OF BASE SALARY, INCENTIVES, TOTAL CASH COMPENSATION AND BENEFITS. DETERMINATION FOR EXECUTIVE MANAGEMENT IS MADE BY THE CEO BASED UPON THE ACCEPTED COMPENSATION RANGES AND APPROVED BY THE COMPENSATION COMMITTEE. DETERMINATION FOR THE CEO IS MADE BY THE COMPENSATION COMMITTEE ITSELF. THIS PROCESS IS COMPLETED EVERY THREE YEARS EXCEPT IF THERE IS A CHANGE IN CONTROL, MERGER AND/OR ACQUISITION, OR OTHER ACTIVITY THAT CHANGES ROLES AND RESPONSIBILITIES; THEN PERFORMED AS NEEDED. GATHERING THE INFORMATION NECESSARY TO EVALUATE THE MARKET COMPETITIVENESS OF ISACA'S COMPENSATION; PROVIDE DATA ON EXECUTIVE COMPENSATION FROM A CONTROL AND GOVERNANCE STANDPOINT; AND FACILITATE ISACA'S COMPENSATION PHILOSOPHY, ACCOMPLISH ORGANIZATIONAL OBJECTIVES AND PROVIDE VALUE TO ITS CONSTITUENTS, WHICH ISACA CONSIDERS CRITICALLY IMPORTANT TO ITS FUTURE. FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING DOCUMENTS ARE POSTED TO THE INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION, INC. (ISACA) WEB SITE OR PROVIDED UPON REQUEST: PARTICIPATION AGREEMENT, INTELLECTUAL PROPERTY (IP) WAIVER, ARTICLES OF INCORPORATION, BYLAWS AND ANNUAL REPORT. ISACA DOES NOT HAVE AN IRS FORM 1023, BUT IT DOES PROVIDE THE IRS LETTER OF DETERMINATION, UPON REQUEST. IN ADDITION, IRS FORM 990 IS PUBLICLY AVAILABLE THROUGH GUIDESTAR'S WEB SITE AND THE ILLINOIS ATTORNEY GENERAL'S WEB SITE. FORM 990, PART IX, LINE 11G EXAM DEVELOPMENT & ADMINISTRATION 1,947,255. OTHER PROFESSIONAL SERVICES 3,897,687. RECRUITING/PLACEMENT FEES 104,968. TEMPORARY CLERICAL SERVICES 45,693. TEMPORARY PERSONNEL SERVICES 105,919. TRANSLATION SERVICES 269,807. OFFICE ADMIN SERVICES 63,473. FORM 990, PART XII, LINE 2C: INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) HAS AN AUDIT AND RISK COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. ISACA ALSO HAS A FINANCE COMMITTEE WHICH ASSUMES RESPONSIBILITY FOR OVERSIGHT IN THE REVIEW AND COMPILATION OF ITS FINANCIAL STATEMENTS. 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