2017-06-20T14:13:44-05:00 2016-12-31 COHNREZNICK LLP 7501 WISCONSIN AVENUE 400E BETHESDA MD 208146583 990 2016-01-01 131878953 NAFSA Association of International Educators % JANE HOFFMAN CFO NAFS 2027373699 1307 NEW YORK AVENUE NW 8TH FL WASHINGTON DC 200054701 ESTHER BRIMMER CEO 2027373699 2016-06-14 true DANIEL O'SHEA P00957510 3016529100 209.3.217.20 27324320171715000005 2017-06-20 P DAD91860E12E246E18D2BA4DBDA77AE534C2E336 962B9B9D5CCC6F92842B8478B7CC197311505403 2016 2018-03-14 21:41:22Z ESTHER BRIMMER 1307 new york avenue 8th fl WASHINGTON DC 20005 47669690 false X WWW.NAFSA.ORG X 1948 DC NAFSA IS THE LARGEST ASSOCIATION OF PROFESSIONALS COMMITTED EXCLUSIVELY TO ADVANCING INTERNATIONAL HIGHER EDUCATION. 20 20 123 300 779169 97534 1461589 1355935 20593847 19793670 553314 683578 30636 89703 22639386 21922886 10961 29547 0 0 9884088 9724526 0 0 368898 10541626 11335892 20436675 21089965 2202711 832921 20755686 21595934 6606138 6429007 14149548 15166927 X THE ASSOCIATION SERVES INTERNATIONAL EDUCATORS AND THEIR INSTITUTIONS AND ORGANIZATIONS BY ESTABLISHING PRINCIPLES OF GOOD PRACTICE, PROVIDING TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES, PROVIDING NETWORKING OPPORTUNITIES, AND ADVOCATING FOR INTERNATIONAL EDUCATION. false false 6147233 29547 11432377 CONFERENCES - THE ASSOCIATION PROVIDES VARIOUS WORKSHOPS AND MEETINGS THAT SERVE AS A FORUM FOR THE LATEST DEVELOPMENTS IN INTERNATIONAL EDUCATIONAL EXCHANGE. THESE MEETINGS OFFER A CONCENTRATED OPPORTUNITY FOR THE EXCHANGE OF IDEAS AND OFFER A NETWORK FOR SHARING INFORMATION AS IT SEEKS TO INCREASE AWARENESS OF AND SUPPORT FOR INTERNATIONAL EDUCATION. 2148202 0 1096272 Publications - The Association maintains a website and produces various publications, magazines, and newsletters. These publications represent the associations commitment to the ongoing enhancement of international educational exchange. 3049222 0 4175245 PRACTICE SUPPORT AND MEMBER SERVICES - REPRESENTS EXPENSES RELATED TO THE PROVISION OF PROFESSIONAL PRACTICE SUPPORT INFORMATION TO MEMBERS AND THE COORDINATION AND COMMUNICATION OF MEMBERSHIP BENEFITS TO THE MEMBERS AND PROSPECTIVE MEMBERS. 1379957 0 0 Public Policy 1194622 0 780631 Core and Advanced Educational Services 10235 0 0 Product Development 1745973 0 1529976 Regional Programs 4330787 0 2310607 15675444 true true false true false false false false false true true false false false true true true false false false false false true false false false false false false true false false false false false false false false false false false false false false false false false true 87 0 true 123 true true true true CA false false false false false false false false X 20 20 false false false false true true true true true false true true true true true true true true true false false AL AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X X JANE HOFFMAN CFO 2027373699 1307 NEW YORK AVENUE NW 8TH FLOOR WASHINGTON DC 20005 X Fanta Aw PhD President 1.0 0.0 X X 0 0 0 Stephen M Ferst Vice President 1.0 0.0 X X 0 0 0 Yenbo Wu PhD Vice President 1.0 0.0 X X 0 0 0 Ravi Shankar Vice President 1.0 0.0 X X 0 0 0 Britta Baron Board Member 1.0 0.0 X X 0 0 0 Jolene Koester PhD Treasurer 1.0 0.0 X X 0 0 0 Diana B Carlin PhD Board Member 1.0 0.0 X 0 0 0 Robert A Frost Board Member 1.0 0.0 X 0 0 0 Joel A Gallegos Board Member 1.0 0.0 X 0 0 0 Lars Heikensten Board Member 1.0 0.0 X 0 0 0 Arlene Jackson Board Member 1.0 0.0 X 0 0 0 SIMON ADAMS PHD BOARD MEMBER 1.0 0.0 X 0 0 0 Jesse L Lutabingwa PhD Board Member 1.0 0.0 X 0 0 0 Jeffrey M Riedinger PhD Board Member 1.0 0.0 X 0 0 0 Debra Stewart Board Member 1.0 0.0 X 0 0 0 Barry J Morris PhD Board Member 1.0 0.0 X 0 0 0 Elaine Meyer-Lee Board Member 1.0 0.0 X 0 0 0 CHARLES BANKART BOARD MEMEBER 1.0 0.0 X 0 0 0 Kavita Pandit PhD SECRETARY 1.0 0.0 X 0 0 0 Susana Carrillo Board Member (eff. June 2016) 1.0 0.0 X 0 0 0 Earl Potter III Board Member (until June 2016) 1.0 0.0 X 0 0 0 Marlene M Johnson Executive Director & CEO 35.0 0.0 X 352225 0 36009 Jane Hoffman CFO/Assistant Treasurer 35.0 0.0 X 186342 0 29979 Alan Williams Deputy Exec. Dir./Asst. Sec. 35.0 0.0 X 191858 0 22755 Victor Johnson Senior Advisor, Public Policy 21.0 0.0 X 139904 0 14521 Jill Welch Deputy Exec Dir, Public Policy 35.0 0.0 X 150677 0 14068 Judy Judd-Price Deputy Exec Dir, Prof. Dev. 35.0 0.0 X 146690 0 26801 Deborah Mix Human Resources Director 35.0 0.0 X 140952 0 25321 Kevin Hovland Senior Dir, Academic Programs 35.0 0.0 X 149088 0 16057 1457736 0 185511 18 false true false FREEMAN 1600 Viceroy Suite 100 DALLAS TX 75235 Conf. A/V and Set-up 1125071 Hyatt Regency Denver PO Box 5591 DENVER CO 80217 Conf. space/catering 253757 Marriott Business Services PO Box 403003 ATLANTA GA 30384 Conf. space/catering 212940 Sheraton Denver Hotel 1550 Court Place DENVER CO 80202 Conf. space/catering 150528 Raffa 1899 L Street NW Suite 850 WASHINGTON DC 20036 Accounting Services 145895 15 1355935 1355935 CONFERENCE 900099 13142514 12962353 180161 PUBLICATIONS 511190 1695280 1096272 599008 WORKSHOPS 900099 780631 780631 MEMBERSHIP DUES 900099 4175245 4175245 19793670 298959 298959 0 0 0 0 0 26131423 25746804 384619 384619 384619 0 0 0 OTHER REGIONAL INCOME 900099 40970 40970 OTHER INCOME 900099 48733 48733 89703 21922886 19104204 779169 683578 0 0 29547 29547 0 819167 243196 560948 15023 0 6928755 5608983 1098961 220811 576362 466578 91416 18368 844836 671665 135002 38169 555406 422297 116123 16986 0 50335 13138 24800 12397 136367 136367 30000 30000 0 106587 106587 973295 681381 283292 8622 566629 559276 6553 800 1078466 526976 545561 5929 1202787 901959 300828 0 712997 712997 1053273 910089 133637 9547 0 4633374 4187640 424579 21155 7950 7950 0 385805 179464 206341 74525 25950 48575 FULFILLMENT EXPENSES 117506 117506 0 0 OTHER EXPENSES 175838 96038 78709 1091 TAXES PAID 26397 0 26397 0 REGIONAL EXPENSES 3761 3761 0 0 21089965 15675444 5045623 368898 6972047 2698934 51242 3003683 0 0 70625 57941 0 0 0 0 0 0 0 0 586024 672940 3108664 2207681 1004758 900983 11298837 13587955 752584 653929 0 0 0 0 19569 19569 20755686 21595934 504132 481950 0 0 5684905 5631050 0 0 0 0 0 0 0 0 0 0 417101 316007 6606138 6429007 X 13261118 14218035 169330 229792 719100 719100 14149548 15166927 20755686 21595934 832921 184458 X false true X true false X 4717758 5011965 5272268 5667314 5531180 26200485 11868450 11534199 14091074 16388122 14839256 68721101 0 0 0 16586208 16546164 19363342 22055436 20370436 94921586 0 0 0 94921586 243993 195822 363306 342817 298959 1444897 75662 69074 43479 33496 76122 297833 319655 264896 406785 376313 375081 1742730 0 111984 145378 63520 30636 89703 441221 17017847 16956438 19833647 22462385 20835220 97105537 0.97751 0.97857 0.01795 0.01746 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 64961 64961 21025004 21089965 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 41021 11841 36212 64961 154035 250000 250000 250000 250000 1000000 1500000 0 0 866304 55963 922267 878375 -12071 866304 838184 40191 878375 741353 96831 838184 686344 55009 741353 0.00000 0.77970 0.22030 false false 1447080 1135145 311935 280989 228276 52713 1380595 844260 536335 900983 0 457B DEFERRED COMPENSATION PLAN 316007 316007 X 21980215 184458 184458 21795757 106587 20542 127129 21922886 20952063 20952063 106587 31315 137902 21089965 Part V, Line 4 Income earned on the principal of the fund is to provide financial assistance to outstanding Burmese or East Asian students enrolled or enrolling in Graduate Schools in the United States, or outstanding African American students enrolled or enrolling in a study abroad program through an accredited university or college. Part X, Line 2 NAFSA believes it has appropriate support for any tax position taken and, as such, does not have any uncertain tax positions that are material to the financial statements. NAFSA recognizes interest and penalties expense related to uncertain tax positions in general and administrative expenses on the statements of activities and accounts payable and accrued expenses in the statements of financial position. NAFSA reported no penalties and interest related to uncertain tax positions for the years ended December 31, 2016 and 2015. Tax years prior to 2013 are no longer subject to examination by the IRS or the tax jurisdiction of the District of Columbia. Part XI, Line 4b Revenue for Regional Activity not included in Audited Financials Part XII, Line 4b Expenses for Regional Activity not included in Audited Financials true Sub-Saharan Africa 0 0 Grantmaking 29547 0 0 0 0 29547 29547 Travel Grants Sub-Saharan Africa 12 29547 Other false false false false false false Part I, Line 1 Assistance was for travel to, accommodations at, and per diem for attendance at NAFSAs annual conference. Tickets were purchased through NAFSAs travel agents, accommodations were directly billed to NAFSA, and per diem was provided to the participants upon arrival at the conference site. X X X X false false false false false false false true false Marlene M Johnson Executive Director & CEO 350247 0 1978 23850 12159 388234 Jane Hoffman CFO/Assistant Treasurer 181204 5000 138 16286 13693 216321 Victor Johnson Senior Advisor, Public Policy 139904 0 0 12681 1840 154425 Jill Welch Deputy Exec Dir, Public Policy 150587 0 90 13553 515 164745 Judy Judd-Price Deputy Exec Dir, Prof. Dev. 146348 0 342 13589 13212 173491 Alan Williams Deputy Exec. Dir./Asst. Sec. 186600 5000 258 17474 5281 214613 Deborah Mix Human Resources Director 140556 0 396 13108 12213 166273 Kevin Hovland Senior Dir, Academic Programs 148950 0 138 13406 2651 165145 Part I, Line 7 In 2016, both Jane Hoffman and Alan Williams were paid a performance-related bonus of $5,000. Part I, Line 6 Estimate of non-duplicative volunteer member leader positions of the organization. This number does not include the hundreds of state, local, and international volunteers who work on our behalf at the local non-leader levels. Part III, Line 4d SEE ATTACHMENT 2 FOR TOTAL REVENUE AND EXPENDITURES BY PROGRAM SERVICE Public Policy - Represents expenses incurred to link association members with Congress and Federal Agencies, advocating for support for the exchange programs, removing barriers to exchange, and informing membership of Government actions affecting educational exchange. Core and Advanced Educational Services - represents expenses related to educational activities designed to support professional development by promoting core competencies, mid-level training needs and leadership symposium programming. Product Development - Expenses incurred by the Association to improve the services and products provided to the International Education field and our members by soliciting input from members and non-members to develop and define new programs and products. Regional Programs - Regional programs are comprised primarily of meeting related activities for specific meetings and workshops at the local level as well as travel assistance for the needs of NAFSA memebers within their respective geographic areas. Part VI, Section A, Line 1a The Executive Committee shall have all the authority of the Board of Directors to the fullest extent permitted by applicable law, except that it shall have no authority as to the following matters: (a) the filling of vacancies in the Board of Directors; (b) the fixing of compensation of the Directors for serving on the Board or on any committee; (c) the amendment or repeal of the Bylaws or the adoption of new Bylaws; (d) the amendment or repeal of any resolution of the Board which by its terms shall not be so amendable or repealable; and (e) the removal of directors. Actions taken by the Executive Committee are subject to ratification at the next meeting of the Board. Part VI, Section A, Line 6 The organization has two categories of members, voting members and non-voting honorary members. Voting members consist of regular members, associate members, and life members. Part VI, Section A, Line 7a Voting members elect all members of the governing body in accordance with procedures specified in the organizations bylaws and standing rules. Part VI, Section A, Line 7b The Articles of Incorporation vest the governance of the corporation in the Board of Directors, though the Articles of Incorporation can be amended only by a 2/3rds vote of the associations members at an annual or special meeting. Matters which would require such a vote would be a change in the name of the corporation, its purpose, qualifications of members, general structure of the associations internal affairs, or in the limitations of activities of the corporation. Part VI, Section B, Line 11b A copy of the 990 is sent to the entire Board of Directors. Any questions about the return are to be directed to the Chair of the Governance Committee of the Board of Directors. The Governance Committee of the Board of Directors meets with the organizations independent public accountants, Executive Director, and Chief Financial Officer to review Form 990 prior to filing and then reports back to the full Board of Directors at its next regularly scheduled meeting. The board members are provided an outline created by the Senior Director of Finance/Controller that is used to guide them through the review process. The outline specifies key areas of the return that are deemed to be of particular importance to the review process. The organizations independent public accountant provides information on how the Form 990 is prepared and how it relates back to the organizations audited financial statements. Part VI, Section B, Line 12c The Governance Committee is responsible for reviewing the statements and monitoring compliance with this policy. Officers, directors, trustees, and key employees are currently required to annually sign a statement which affirms such person: a) Has received a copy of the conflicts of interest policy; b) Has read and understands the policy; c) Has agreed to comply with the policy; and d) Understands that NAFSA is a charitable corporation and, in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Part VI, Section B, Line 15a The organization periodically uses the services of a human resources consulting firm to conduct periodic executive compensation studies. In 2015 and 2016 Clear Management, Inc. was retained to prepare studies using as data comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. These studies were used by the Executive Committee of the Board of Directors in 2015 and 2016 along with performance evaluation surveys collected from the entire board to determine compensation. The President reported directly to the organizations Chief Financial Officer in writing the new salary for February 2015 and February 2016. These changes were implemented in the organizations payroll system on the effective date indicated in the authorization. Part VI, Section B, Line 15b The organization has retained the services of a human resources consulting firm to conduct periodic compensation studies for a number of years for all positions on the organizations staff including the top financial position. In 2011 Clear Management, Inc. was retained to perform the study using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. Clear Management, Inc. was utilized for the same type of services on new positions added in 2013 and 2014 and review of several existing positions in 2015. The results of these studies were presented to the organizations Executive Director and Director of Human Resources. In addition, the organization participates in the Washington Higher Education Secretariats compensation survey and receives a copy of the report which it also utilizes in developing salary comparabilities. The Executive Director instructs the Director of Human Resources in writing as to the amount and effective date of salaries for persons in the category. The governing body did not review or approve salaries for persons in the category. Part VI, Section C, Line 19 The organization makes its governing documents and conflicts of interest policy available through its website. The organization makes its audited financial statements available to its members via a handout at the annual business meeting and through a formal annual report to members distributed yearly to all current members of record. The audited financials are also available on the organizations website.