2018-02-21T12:41:13-06:00 2017-06-30 521855942 Tate and Tryon 2021 L Street NW Suite 400 Washington DC 20036 990 2016-07-01 520239291 TAX EXECUTIVES INSTITUTE INC TAXE 2026385601 1200 G STREET No 300 WASHINGTON DC 20005 ELI J DICKER Executive Director 2026385601 2018-02-21 1 R Michael Sorrells P00001737 2022932200 216.59.105.130 2018-02-21 12:41:10 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 67258989BCFF1F675A14E55B68C0223AE5D67579 2016 2021-01-29 14:40:06Z ELI J DICKER 1200 G STREET No 300 WASHINGTON DC 20005 15161835 0 X www.tei.org X 1944 NY TO ENHANCE AND IMPROVE THE TAX SYSTEM AND TO SERVE ITS MEMBERS. 75 75 21 132 411529 -2810 0 0 9595626 9082707 182410 140555 545154 544215 10323190 9767477 9941 218155 0 0 3097398 3143601 0 0 0 7259194 7460958 10366533 10822714 -43343 -1055237 14586427 13946830 4286795 4493150 10299632 9453680 X The mission of Tax Executives Institute is to enhance and improve the global tax system and to serve its members, their employers, and society generally by facilitating interaction among, and the training of, members and their staffs, by effectively advocating its members' views, and by promoting competence and professionalism in both the private and government sectors. 0 0 CONTINUING EDUCATION - THE TAX EXECUTIVES INSTITUTE (THE INSTITUTE) OPERATES NUMEROUS EDUCATION PROGRAMS THROUGHOUT THE YEAR; THESE PROGRAMS ARE AVAILABLE BOTH AT THE INSTITUTE AND THE CHAPTER LEVEL, AND SATISFY STATE OR COUNTRY REQUIREMENTS FOR CONTINUING PROFESSIONAL EDUCATION. TEI ALSO PROVIDES EDUCATIONAL RESOURCES SUCH AS FORUMS FOR THE EXCHANGE OF INFORMATION ON AUDIT DEVELOPMENTS, AND OTHER ISSUES AFFECTING THE CORPORATE TAX COMMUNITY. ALSO AVAILABLE TO MEMBERS IS A SOPHISTICATED BUT USER-FRIENDLY ELECTRONIC COMMUNICATIONS SYSTEM, FEATURING SPECIALIZED AND PRIVATE ONLINE BULLETIN BOARDS. COMMITTEE AND LIAISON - TEI PROVIDES EXCELLENT ANALYSES OF PROPOSED TAX LEGISLATION, REGULATIONS, AND OTHER ADMINISTRATIVE PRONOUNCEMENTS. TEI ALSO WORKS WITH LEGISLATIVE AND REGULATORY BODIES BY PROVIDING COMMENTARY ON POLICY AND THE ADMINISTRATIVE ASPECTS OF LEGISLATIVE AND REGULATORY PROPOSALS. TEI'S LEGISLATIVE AND ADVOCACY FUNCTIONS ARE CARRIED ON LARGELY THROUGH THE VOLUNTEER EFFORTS OF ITS MEMBERS.TEI files Amicus Briefs in support of TEI members' interests in taxes being imposed fairly and equitably and in terms of the US Constitution. MEMBERSHIP SERVICES AND DEVELOPMENT - Tax Executives Institute is the preeminent association of in-house tax professionals worldwide. Our approximately 7,000 members represent more than 2,800 of the leading corporations in North and South America, Europe, and Asia. Through TEI and its 56 chapters worldwide, tax executives have access to the finest, most cost-effective tax training available; the camaraderie of their fellow tax professionals-who willingly share their insights, ideas, and experiences; and the ability to work collectively to improve tax policy and administration. TEI members receive a bi-monthly journal, Tax Executive, and a membership roster. They also have access to TEI's website at www.tei.org, for networking and education opportunities. TEI members may enhance their personal leadership, communication, and mentoring skills by volunteering locally or at the Institute level. TEI also provides members the opportunity to participate in surveys and to develop benchmarking tools for tax executives. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 21 0 1 21 1 1 1 1 CA NL 0 0 1 1 0 X 75 75 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X deborah c giesey 2026385601 1200 G STREET NW SUITE 300 Washington DC 200053814 Janice Lucchesi President 3.00 1.00 X X 0 0 0 Robert Howren Sr. Vice President 3.00 1.00 X X 0 0 0 James P Silvestri Secretary 3.00 1.00 X X 0 0 0 Katrina H Welch Treasurer 3.00 1.00 X X 0 0 0 Steve Perron VP - Region I 2.00 1.00 X X 0 0 0 Glen R Strobel VP - Region II 2.00 0.00 X X 0 0 0 Catherine R Gallagher vp - Region Iii 2.00 0.00 X X 0 0 0 Walter B Doggett III vp - Region Iv 2.00 0.00 X X 0 0 0 Kathleen A Wanner vp - Region v 2.00 0.00 X X 0 0 0 Madeline R Schneider vp - Region vi 2.00 0.00 X X 0 0 0 Emily Whittenburg vp - Region vii 2.00 0.00 X X 0 0 0 Marcus S Shore vp - Region viii 2.00 1.00 X X 0 0 0 Jonnell Quarrie vp - Region Ix 2.00 1.00 X X 0 0 0 Tim H Jensen VP - Region X 2.00 0.00 X X 0 0 0 Alexander Koelbl Vp - Region XI 2.00 1.00 X X 0 0 0 David E Stevens Alaska Chapter Rep 2.00 0.00 X 0 0 0 Theresa Esparza Arizona Chapter Rep 2.00 0.00 X 0 0 0 Guiness K Chan Asia Chapter Rep 2.00 0.00 X 0 0 0 Thomas B Bynum Atlanta Chapter Rep 2.00 0.00 X 0 0 0 Louis J Mestier Austin Chapter Rep 2.00 1.00 X 0 0 0 Loretta Roby Baltimore-Washington Chapter rep 2.00 0.00 X 0 0 0 James A Rizzo Buffalo-Niagara Chapter Rep 2.00 0.00 X 0 0 0 Deirdre Choate Calgary Chapter Rep 2.00 0.00 X 0 0 0 John E Lechko carolinas Chapter Rep 2.00 0.00 X 0 0 0 Rita M Makaris chicago Chapter Rep 2.00 1.00 X 0 0 0 Aimee M DeLuca cincinnati-columbus Chapter Rep 2.00 0.00 X 0 0 0 Christopher J Rosko cleveland Chapter Rep 2.00 0.00 X 0 0 0 Curt Tatro connecticut valley Chapter rep 2.00 0.00 X 0 0 0 J Mitchell Frank dallas Chapter Rep 2.00 0.00 X 0 0 0 James A Kennedy denver chapter rep 2.00 0.00 X 0 0 0 Katherine C Castillo detroit chapter rep 2.00 0.00 X 0 0 0 Dr Lluis M Fargas Mas EMEA Chapter Rep 2.00 0.00 X 0 0 0 Bradley Pees florida Chapter Rep 2.00 0.00 X 0 0 0 Michael L Gilliland Forth Worth Chapter Rep 2.00 0.00 X 0 0 0 Timothy D Billow Harrisburg Chapter Rep 2.00 0.00 X 0 0 0 Michael E Kam Hawaii Chapter Rep 2.00 0.00 X 0 0 0 Susan K Musch Houston Chapter Rep 2.00 0.00 X 0 0 0 Scott Wilson Indiana Chapter Rep 2.00 0.00 X 0 0 0 Richard H Wireman II iowa Chapter Rep 2.00 0.00 X 0 0 0 Gary Gose Kansas City Chapter Rep 2.00 0.00 X 0 0 0 Claude Phenix Kentucky Chapter Rep 2.00 0.00 X 0 0 0 Lionel Bonner Nobre Latin America Chapter Rep 2.00 0.00 X 0 0 0 Odette Nazarian Los Angeles Chapter Rep 2.00 0.00 X 0 0 0 Charles A Fitzer Minnesota Chapter Rep 2.00 0.00 X 0 0 0 Josephine Scalia montreal Chapter Rep 2.00 0.00 X 0 0 0 S Troy Deason nashville Chapter Rep 2.00 0.00 X 0 0 0 Alisa M Krueger nebraska chapter rep 2.00 0.00 X 0 0 0 Timothy R Graham new england Chapter Rep 2.00 0.00 X 0 0 0 Paula Sheehy New Jersey Chapter Rep 2.00 0.00 X 0 0 0 Paul Heller New York Chapter Rep 2.00 0.00 X 0 0 0 Deborah L Stott Northeast Wisconsin Chapter rep 2.00 0.00 X 0 0 0 Kristine M Rogers Oklahoma City Chapter Rep 2.00 0.00 X 0 0 0 Rita M Patel Orange County Chapter Rep 2.00 0.00 X 0 0 0 Evan G Ernest philadelphia Chapter Rep 2.00 0.00 X 0 0 0 Julianne Groetsch pittsburgh Chapter Rep 2.00 0.00 X 0 0 0 Wayne G Monfries portland chapter rep 2.00 0.00 X 0 0 0 Kimberly M Pepe rochester Chapter Rep 2.00 0.00 X 0 0 0 Ryan T Murphy st. louis Chapter Rep 2.00 0.00 X 0 0 0 Colleen C Brown salt lake city Chapter Rep 2.00 0.00 X 0 0 0 Son Le san diego chapter rep 2.00 0.00 X 0 0 0 Gary S Hook san Francisco Chapter Rep 2.00 0.00 X 0 0 0 Jennifer K Bowers Seattle Chapter Rep 2.00 0.00 X 0 0 0 Peter Waterstreet Silicon Valley Chapter Rep 2.00 1.00 X 0 0 0 Mary T DiBattista toronto Chapter Rep 2.00 0.00 X 0 0 0 Ernest N Gates Tulsa Chapter Rep 2.00 0.00 X 0 0 0 Fraser E Reid vancouver Chapter Rep 2.00 0.00 X 0 0 0 Janet S Prince virginia Chapter Rep 2.00 0.00 X 0 0 0 Peter F De Nicola westchester-fairfield Chapter rep 2.00 0.00 X 0 0 0 Katie Goss Western Michigan Chapter Rep 2.00 0.00 X 0 0 0 David D Gillman wisconsin Chapter Rep 2.00 0.00 X 0 0 0 Sol Coffino Past President 2.00 0.00 X 0 0 0 Judith P Zelisko Past President 2.00 0.00 X 0 0 0 TERILEA J WIELENGA Past President 2.00 0.00 X 0 0 0 Mark C Silbiger Past President 2.00 0.00 X 0 0 0 CN Sandy Macfarlane Past President 2.00 0.00 X 0 0 0 Eli J Dicker Executive Director 35.00 1.00 X 346538 0 32881 Deborah C Giesey Director of Administration 35.00 0.00 X 141295 0 27767 W Patrick Evans Chief Tax Counsel 35.00 0.00 X 249827 0 50857 Benjamin R Shreck Tax Counsel 35.00 0.00 X 227511 0 47171 A Pilar Mata Tax Counsel 35.00 0.00 X 213979 0 34348 John A Schoenecker Tax Counsel 35.00 0.00 X 192981 0 30102 Deborah K Lichter Director of Conference Planning 35.00 0.00 X 144919 0 40291 1517050 0 263417 9 0 1 0 0 CHAPTERS AND REGIONS 900099 3792779 3792779 SPONSORSHIP 541800 1829200 1829200 Membership Dues 900099 1530736 1530736 CONTINUING EDUCATION 900099 1509225 1509225 PUBLICATION INCOME 541800 420767 9238 411529 9082707 183824 183824 535000 535000 5351089 5394358 -43269 -43269 -43269 MISCELLANEOUS 900099 9215 9215 9215 9767477 6841978 411529 2513970 202805 15350 559573 1922199 179025 335049 147755 9120 27979 58818 3483 152630 288971 2445 496320 94463 1395789 145126 51133 chapter and region disb 3696850 Publications 365282 chapter and region reba 215050 MEMBERSHIP SERVICES 99963 357536 10822714 938126 748474 5552551 5595172 30536 47191 73909 167222 1627652 517498 1023198 1110154 6974215 6278617 -6108 0 14586427 13946830 375594 213133 3076957 3153007 834244 1127010 4286795 4493150 X 10299632 9453680 10299632 9453680 14586427 13946830 -1055237 209285 0 X X 0 1 X 1 0 0 0 0 1530736 35704 35704 35704 703755 84149 619606 576363 414731 161632 347534 18618 328916 1110154 DEFERRED RENT 1127010 1127010 6173371 209285 209285 5964086 3803391 3803391 9767477 6907224 0 6907224 3915490 3915490 10822714 Part XI, Line 4b - Other Adjustments: INTEREST received by CHAPTERS 1,492. INCOME earned by CHAPTERS AND REGIONS 3,792,779. Management Fees 9,120. Part XII, Line 4b - Other Adjustments: EXPENSES incurred by CHAPTERS AND REGIONS 3,906,370. management fees 9,120. 1 East Asia and the Pacific 0 0 PROGRAM SERVICE ACTIVITIES Membership & Meeting Services 7578 North America 0 0 PROGRAM SERVICE ACTIVITIES Membership & Meeting Services 310286 North America 0 0 GRANTMAKING 15350 Europe (Including Iceland & Greenland) 0 0 PROGRAM SERVICE ACTIVITIES Membership & Meeting Services 40701 South America 0 0 PROGRAM SERVICE ACTIVITIES Membership & Meeting Services 26454 0 0 0 0 0 0 400369 0 400369 0 0 0 0 0 0 Part I, Line 2: Institution Selection The Scholarship Committee shall recommend to the Chapter Board of Directors the educational institution(s) ("University") for the scholarship award. The following criteria should be considered in the selection process: Criteria for Establishing a Chapter Scholarship Program -The University must be a fully accredited institution, regarded as a top university in the field of accounting or taxation. -The Universities initially considered for scholarship are ____________. The Scholarship Committee may recommend additional Universities for consideration. -The University must be a public institution. -No one University may be awarded more than 50 percent of the scholarship dollars over any three year period. -No University may be awarded back-to-back scholarships. -The Scholarship Committee's recommendations may deviate from the above listed criteria, subject to the Chapter Board's approval. Significant deviations should be supported by a written explanation. If circumstances support the deviation, the Board should expressly grant a waiver from the recommended selection procedures. Eligibility Recipient must be enrolled in a fully accredited Master of Accountancy (with an emphasis in Taxation) or a Master in Taxation program and have successfully completed 12 semester hours, while maintaining a "B" average. The University's Scholarship Committee may consider financial need in determining the eligibility criteria. The selection of the award recipient must reside with the University selected to receive the scholarship. Scholarships will be awarded without regard to the applicant's race, color, creed, religion, sex, or national origin. TEI members and their immediate families are ineligible to receive Chapter scholarships. X 1 1 X X X 0 0 0 Eli J Dicker Executive Director 331767 0 13000 0 1771 0 32881 0 7077 0 386496 0 0 0 Deborah C Giesey Director of Administration 135431 0 4100 0 1764 0 14053 0 17729 0 173077 0 0 0 W Patrick Evans Chief Tax Counsel 241831 0 7300 0 696 0 25168 0 32222 0 307217 0 0 0 Benjamin R Shreck Tax Counsel 218107 0 8900 0 504 0 22956 0 30061 0 280528 0 0 0 A Pilar Mata Tax Counsel 206133 0 7150 0 696 0 21378 0 18689 0 254046 0 0 0 John A Schoenecker Tax Counsel 187099 0 5550 0 332 0 18648 0 14566 0 226195 0 0 0 Deborah K Lichter Director of Conference Planning 138760 0 4300 0 1859 0 8369 0 34516 0 187804 0 0 0 Part I, Line 1a THE EXPENSES OF THE SPOUSES OF THE INSTITUTE PRESIDENT, EXECUTIVE DIRECTOR, AND CHIEF TAX COUNSEL ARE REIMBURSED IN RESPECT OF THEIR ATTENDANCE AT CERTAIN BONA FIDE BUSINESS MEETINGS INVOLVING A SIGNIFICANT NUMBER OF SPOUSES AND FORMAL COMPANION PROGRAMS. Form 990, Part VI, Section A, line 6 MEMBERSHIP SECTION 1. MEMBERSHIP SHALL BE OPEN TO PERSONS NOT ENGAGED IN PUBLIC TAX PRACTICE WHO ARE EMPLOYED BY CORPORATIONS AND OTHER BUSINESSES IN AN EXECUTIVE, ADMINISTRATIVE, OR MANAGERIAL CAPACITY AND WHO MEET THE FOLLOWING QUALIFICATIONS: (1)IN AN ORGANIZATION HAVING AN INTEGRATED SEPARATE TAX DEPARTMENT, THE HEAD OF THAT DEPARTMENT AND ANY OTHER PERSONS THE DEPARTMENT HEAD SHALL DESIGNATE, PROVIDING THEIR WORK CONSISTS PRINCIPALLY OF ADMINISTERING TAXES ON AN EXECUTIVE OR MANAGEMENT LEVEL. (2)IN AN ORGANIZATION HAVING A NONINTEGRATED TAX DEPARTMENT WHERE THE TAX FUNCTION MAY BE DIVIDED BETWEEN THE LEGAL, ACCOUNTING, OR OTHER DEPARTMENTS, THOSE PERSONS WHO DEVOTE THEIR PRINCIPAL TIME TO THE TAX FUNCTIONS OR WHOSE PRINCIPAL RESPONSIBILITIES ARE THE HANDLING OF THE TAX FUNCTIONS IN THEIR RESPECTIVE DEPARTMENTS AT AN EXECUTIVE, ADMINISTRATIVE OR MANAGEMENT LEVEL, AND ANY OTHERS WHOM SUCH PERSONS SHALL DESIGNATE, PROVIDING THEIR WORK CONSISTS PRINCIPALLY OF ADMINISTERING TAXES ON AN EXECUTIVE OR MANAGEMENT LEVEL. (3)IN AN ORGANIZATION HAVING NEITHER AN INTEGRATED, SEPARATE TAX DEPARTMENT NOR ANY PERSON ON AN EXECUTIVE OR MANAGEMENT LEVEL WHOSE FULL TIME IS DEVOTED TO THE TAX FUNCTION, THOSE PERSONS CHARGED WITH THE RESPONSIBILITY OF ADMINISTERING THE TAX AFFAIRS OF THE ORGANIZATION ON AN EXECUTIVE OR MANAGEMENT LEVEL. Form 990, Part VI, Section A, line 7a Article II, Section 4 of the Institute's by-laws provides that each of the TEI Chapters "shall have the right, once every two years, to elect a director (Chapter Representative) to a two-year term [on the Institute Board of Directors]. The terms of office with respect to directors from the chapters shall be staggered so that the number of directors elected from the chapters each year shall be one-half of the number of chapters of the Institute.". In respect of the four senior officers and nine regional vice presidents, Article V, Section 2 of the By-Laws provides that each year, the Institute's Nominating Committee "shall make nominations for officers, except that the Senior Vice President shall automatically succeed to the office of President at the next Annual Meeting of Members by operation of these By-Laws." Under Sections 3 and 5 of that article, if no other nominations are made by 25 or more members within the prescribed time period, the officers are deemed elected by operation of the By-Laws. If there are other nominations, the names are placed on the ballot for selection by the membership. In respect of past presidents, Article II, Section 5 provides that "past Presidents of the Institute who remain in good standing and consent to serve shall be nominated to serve on the Board for up to three consecutive one-year terms following their service as President. In addition, all qualifying Past Presidents who served on the Board as of the 2006 Annual Meeting of Members shall be nominated to serve on the Board as long as they continue their membership and consent to serve as directors." The names of those qualifying past presidents are placed on the ballot for election by the members. Form 990, Part VI, Section A, line 7b Article X of the Institute's By-Laws provides that amendments to the By-Laws must be approved by the membership. In addition, under New York law, directors elected by the membership (or by a class of members) may only be removed by vote of those members or class of members. New York law also requires the membership to approve mergers or consolidations and dissolution of the corporation. Form 990, Part VI, Section B, line 11b Once Tate and Tryon has completed the Form 990 preparation, a copy is sent to TEI's management for approval. One of the Institute's four senior officers reviews the return after management has approved it. The return is provided to the board prior to filing. Form 990, Part VI, Section B, line 12c THE GOVERNING BOARD IS ASKED TO SIGN THE CONFLICT OF INTEREST FORMS EACH YEAR AND TEI FOLLOWS UP SEVERAL TIMES TO ENSURE THAT THE FORMS ARE RECEIVED. TEI EMPLOYEES ARE ALSO REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. Form 990, Part VI, Section B, line 15 The process includes all of these elements: - Review and approval by the Institute's Executive Committee; - Use of data as to comparable compensation; and - Contemporaneous documentation and recordkeeping 1.Development of recommendations. The Executive Director develops recommendations with respect to all members of the staff other than himself or herself, and forwards them to the Institute's current and incoming Presidents for review and discussion. Those recommendations are then referred to the Institute's Executive Committee for review and approval. The current and incoming Presidents develop a recommendation with respect to the Executive Director. 2.Review and Approval. The recommendations referred to in Item 1 are reviewed, adjusted, and approved by the Executive Committee, with the Executive Director not being involved in a discussion of his or her own compensation; the recommendation in respect of the Executive Director is reviewed and approved by the full Board of Directors. Hence, persons with conflicts of interest with respect to the compensation arrangements at issue are not involved in this review and approval. 3.Use of data as to comparable compensation. The compensation of all staff members are reviewed and approved using data on comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. Among the sources of such comparable information is the ASAE's Association Compensation and Benefits Survey. 4.Contemporaneous documentation and record keeping. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement. Form 990, Part VI, Section C, line 19 governing documents are posted on the website. financial statements are posted on the website on an annual basis. Form 990, Part XII, Line 2C The process for review has not changed from the prior year. TEI Education Fund 1200 G Street SUITE 300 WASHINGTON DC 20005 541402262 Sponsor continuing education/further TEI's educational objectives VA 501(c)(3) Line 2 tax executive institute inc 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0