SCRUM ALLIANCE INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- SCRUM ALLIANCE INC (EIN 20-5825034)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-14
- IRS object ID
- 201643199349306129
- Schema version
- 2015v2.1
- 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 | 2016-11-14T14:09:08-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351140303 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHERCK HUSSEY JOHNSON & MCNAUGHTON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1402 N CAPITOL AVE SUITE 150 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 462022316 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205825034 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCRUM ALLIANCE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SCRU | BusinessNameControlTxt |
| Phone | 3054318784 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7401 CHURCH RANCH BLVD NO 210 | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80021 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MANUEL GONZALEZ | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 3054318784 | PhoneNum |
| Signature | 2016-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHAWN ANTELL CPA | PreparerPersonNm |
| PTIN | P00365876 | PTIN |
| Phone | 3172360888 | PhoneNum |
| Preparation | 2016-11-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MANUEL GONZALEZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7401 CHURCH RANCH BLVD NO 210 | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,499,617 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SCRUMALLIANCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | SCRUM ALLIANCE'S MISSION IS TO GUIDE AND INSPIRE INDIVIDUALS, LEADERS, AND ORGANIZATIONS WITH PRACTICES, PRINCIPLES, AND VALUES THAT CREATE WORKPLACES THAT ARE JOYFUL, PROSPEROUS, AND SUSTAINABLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $129,659 | PYContributionsGrantsAmt |
| CY Contributions Grants | $157,163 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,273,388 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,516,008 | CYProgramServiceRevenueAmt |
| PY Investment Income | $57,249 | PYInvestmentIncomeAmt |
| CY Investment Income | $58,293 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,750 | PYOtherRevenueAmt |
| CY Other Revenue | $3,773 | CYOtherRevenueAmt |
| PY Total Revenue | $8,464,046 | PYTotalRevenueAmt |
| CY Total Revenue | $9,735,237 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $323,087 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $328,305 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,979,364 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,458,109 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,339,105 | PYOtherExpensesAmt |
| CY Other Expenses | $5,416,708 | CYOtherExpensesAmt |
| PY Total Expenses | $6,641,556 | PYTotalExpensesAmt |
| CY Total Expenses | $8,203,122 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,822,490 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,532,115 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,886,778 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,896,969 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,502,046 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,161,399 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,384,732 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,735,570 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SCRUM ALLIANCE'S MISSION IS TO GUIDE AND INSPIRE INDIVIDUALS, LEADERS, AND ORGANIZATIONS WITH PRACTICES, PRINCIPLES, AND VALUES THAT CREATE WORKPLACES THAT ARE JOYFUL, PROSPEROUS, AND SUSTAINABLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SCRUM ALLIANCE IS ORGANIZED AND OPERATED EXCLUSIVELY FOR PURPOSES OF FURTHERING THE ADVANCEMENT OF THE "SCRUM" FRAMEWORK. ACTIVITIES OF THE ORGANIZATION INCLUDE CLASSES, A CERTIFICATION PROGRAM AND GATHERINGS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 29 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (1) | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCRUM ALLIANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8554672786 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7401 CHURCH RANCH BLVD STE 210 | AddressLine1Txt |
| City | WESTMINSTER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80021 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| PAUL DEEMER | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $250 | $0 | $0 | ||
| HARVEY WHEATON | ||||||||
| CHAIRMAN OF THE BOARD | 2.50 | Yes (X) | Yes (X) | $11,100 | $0 | $0 | ||
| STEPHEN FORTE | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER GUZIKOWSKI | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CAROL MCEWAN | ||||||||
| MANAGING DIRECTOR (UNTIL APRIL 2015) | 40.00 | Yes (X) | Yes (X) | $111,282 | $0 | $14,478 | ||
| ROBERT HARTMAN | ||||||||
| ASSISTANT BOARD CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN DENNING | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| EUGENE BOUNDS | ||||||||
| TREASURER | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RAFAEL SABBAGH | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LISA HERSHMAN | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MANUEL GONZALEZ | ||||||||
| CEO (STARTING MAY 2015) | 40.00 | Yes (X) | Yes (X) | $223,970 | $0 | $17,188 | ||
| ROBERT NEDBAL | ||||||||
| KEY EMPLOYEE | 40.00 | $153,542 | $0 | $15,453 | Yes (X) | |||
| LISA REEDER | ||||||||
| HIGHEST COMPENSATED EMPLOY | 40.00 | $124,000 | $0 | $0 | Yes (X) | |||
| ANGELA STECOVICH | ||||||||
| HIGHEST COMPENSATED EMPLOY | 40.00 | $113,352 | $0 | $0 | Yes (X) | |||
| DEBRA RENEE MZYK | ||||||||
| HIGHEST COMPENSATED EMPLOY | 40.00 | $140,000 | $0 | $0 | Yes (X) | |||
| JILL PAUL | ||||||||
| HIGHEST COMPENSATED EMPLOY | 40.00 | $129,963 | $0 | $23,488 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,007,459 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $70,607 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLANK ROME LLP | |||||
| PO BOX 8500 | PHILADELPHIA | PA | 19178 | ATTORNEY | $493,098 |
| BRAND MENTORING LLC | |||||
| 4643 SOUTH ULSTER STREET SUITE 800 | DENVER | CO | 80237 | MARKETING | $201,149 |
| AGILE CONSULTING LLC | |||||
| 3276 SHADLYLAKE DRIVE | LOVELAND | OH | 45140 | CONSULTING | $188,125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $157,163 | AllOtherContributionsAmt |
| Total Contributions | $157,163 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATION REVENUE | 900099 | $7,910,751 | $7,910,751 |
| GATHERINGS | 900099 | $1,491,257 | $1,491,257 |
| MEMBERSHIP REVENUE | 900099 | $114,000 | $114,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,516,008 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $164,869 | TotalRevenueColumnAmt |
| Exclusion | $164,869 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,657,804 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,764,380 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$106,576 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$106,576 | TotalRevenueColumnAmt |
| Exclusion | -$106,576 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,773 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,773 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,773 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,735,237 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,519,781 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $58,293 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,957 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233,348 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,263 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,566,881 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,306 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,300 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,359 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $493,928 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,727 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,127 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,290 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,228 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,140 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749,988 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,848 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $480,743 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,260 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,148 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,871 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MEETING EXPENSE FOR GAT | $1,852,025 |
| BANK AND CREDIT CARD FE | $370,910 |
| OTHER PROGRAM SUPPORT | $160,109 |
| ALL OTHER EXPENSES | $20,366 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,203,122 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,739,923 | BOYAmt |
| EOY | $5,764,189 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,035,988 | BOYAmt |
| EOY | $1,518,516 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,538 | BOYAmt |
| EOY | $721,350 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,658 | BOYAmt |
| EOY | $4,897 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,598 | BOYAmt |
| EOY | $517,075 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $316,075 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $74,852 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,096 | BOYAmt |
| EOY | $241,223 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,010,086 | BOYAmt |
| EOY | $6,095,588 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,891 | BOYAmt |
| EOY | $34,131 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,886,778 | BOYAmt |
| EOY | $14,896,969 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,053 | BOYAmt |
| EOY | $181,728 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,297,993 | BOYAmt |
| EOY | $8,979,671 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,502,046 | BOYAmt |
| EOY | $9,161,399 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,384,732 | BOYAmt |
| EOY | $5,735,570 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,384,732 | BOYAmt |
| EOY | $5,735,570 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,886,778 | BOYAmt |
| EOY | $14,896,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,532,115 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$331,619 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$3,849,658 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,962 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,900 | DepreciationAmt |
| Book Value | $59,062 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $249,113 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,952 | DepreciationAmt |
| Book Value | $182,161 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $241,223 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED AN INTERPRETATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS INTERPRETATION ADDRESSES THE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE DETERMINATION OF TAX EXEMPT STATUS IS CONSIDERED TO BE A TAX POSITION TAKEN WITH RESPECT TO THE PROVISIONS OF THE INTERPRETATION. SCRUM'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT SCRUM HAS NO UNCERTAIN TAX POSITIONS. SCRUM WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE SHOULD THEY OCCUR. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES IN 2015. WITH FEW EXCEPTIONS, SCRUM IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2013. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| UKRAINE | 0 | 0 | PROGRAM SERVICES | SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $3,000 |
| CHINA,JAPAN,MALAYSIA,SINGAPORE,VIETNAM, | 0 | 0 | PROGRAM SERVICES | GATHERING FOR MEMBERS AND SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $50,500 |
| BELGIUM,CROATIA,CZECH REPUBLIC,UNITED KINGDOM,ITALY,LATVIA | 0 | 0 | PROGRAM SERVICES | SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $141,247 |
| LEBANON,ISRAEL | 0 | 0 | PROGRAM SERVICES | SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $8,500 |
| CANADA,MEXICO | 0 | 0 | PROGRAM SERVICES | SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $11,158 |
| BRAZIL,CHILE,ECUADOR | 0 | 0 | PROGRAM SERVICES | GATHERING FOR MEMBERS AND SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $71,700 |
| INDIA,PAKISTAN | 0 | 0 | PROGRAM SERVICES | GATHERING FOR MEMBERS AND SPONSORSHIPS OF OTHER ORGANIZATION'S GATHERING EVENTS | $67,242 |
| SOUTH AFRICA | 0 | 0 | PROGRAM SERVICES | GATHERING FOR MEMBERS | $25,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $378,347 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $378,347 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (9 entries)
| RegionRegionTxt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|
| FRANCE | $10,000 | $0 |
| UNITED KINGDOM | $8,814 | $0 |
| GERMANY | $11,171 | $0 |
| UNITED KINGDOM | $9,715 | |
| AUSTRIA | $38,227 | |
| INDIA | $5,618 | $0 |
| INDIA | $6,000 | $0 |
| CHINA | $10,000 | $0 |
| CZECH REPUBLIC | $6,000 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|
| BLUEPRINT EDUCATION | ||||||
| 5651 W TALAVI BLVD 170 | GLENDALE | AZ | 85306 | $20,000 | $0 | PROVIDE RESOURCES TO ORGANIZATIONS USING SCRUM |
| AGILE ALLIANCE INC | ||||||
| 1425 CARIBOU LANE | KNOXVILLE | TN | 37931 | $30,000 | $0 | PROVIDE RESOURCES TO ORGANIZATIONS USING SCRUM |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MANUEL GONZALEZ | ||||||||||||||
| CEO (STARTING MAY 2015) | $187,564 | $0 | $36,406 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $223,970 | $0 | $0 | $0 |
| ROBERT NEDBAL | ||||||||||||||
| KEY EMPLOYEE | $143,542 | $0 | $10,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $153,542 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| MITCH LACEY | |||
| BOARD MEMBER & CST; OWNER MITCH LACEY & ASSOCIATES, INC. | $24,950 | MITCH LACEY & ASSOCIATES, INC. PAID SCRUM FOR STUDENT CLASS REGISTRATIONS. CST'S PAY $50 PER STUDENT FOR CLASS REVENUES. THIS INDIVIDUAL WAS A BOARD MEMBER AS WELL AS A CST. | 0 |
| PAUL DEEMER | |||
| BOARD MEMBER & CST; OWNER GOOD AGILE | $91,200 | GOOD AGILE PAID SCRUM FOR STUDENT CLASS REGISTRATIONS. CST'S PAY $50 PER STUDENT FOR CLASS REVENUES. THIS INDIVIDUAL WAS A BOARD MEMBER AS WELL AS A CST. | 0 |
| ROBERT HARTMAN | |||
| BOARD MEMBER & CST; PARTNER AGILE FOR ALL | $67,400 | AGILE FOR ALL PAID SCRUM FOR STUDENT CLASS REGISTRATIONS. CST'S PAY $50 PER STUDENT FOR CLASS REVENUES. THIS INDIVIDUAL WAS A BOARD MEMBER AS WELL AS A CST. | 0 |
| HARVEY WHEATON | |||
| BOARD MEMBER | $11,100 | SCRUM PAID BOARD MEMBER FOR CONTRACT WORK. | 0 |
| ROBERT HARTMAN | |||
| BOARD MEMBER & CST; PARTNER AGILE FOR ALL | $1,395 | SCRUM PAID AGILE FOR ALL FOR CSPO & CSM CLASSES ATTENDED BY STAFF. | 0 |
| PAUL DEEMER | |||
| BOARD MEMBER & CST; OWNER GOOD AGILE | $250 | SCRUM PAID BOARD MEMBER FOR TAC COMPENSATION. | 0 |
| RAFAEL SABBAGH | |||
| BOARD MEMBER & CST; OWNER KNOWLEDGE21 | $43,800 | KNOWLEDGE21 PAID SCRUM FOR STUDENT CLASS REGISTRATIONS. CST'S PAY $50 PER STUDENT FOR CLASS REVENUES. THIS INDIVIDUAL WAS A BOARD MEMBER AS WELL AS A CST. | 0 |
| SD LEARNING CONSORTIUM | |||
| SEE "FURTHER EXPLANATION OF THE FOLLOWING" ON SCHEDULE O | $10,000 | SEE "FURTHER EXPLANATION OF THE FOLLOWING" ON SCHEDULE O | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THIS QUESTION IS ADDRESSED ON SCHEDULE O UNDER "FURTHER EXPLANATION OF THE FOLLOWING." |
| FORM 990, PART VI, SECTION A, LINE 4 | THIS QUESTION IS ADDRESSED ON SCHEDULE O UNDER "FURTHER EXPLANATION OF THE FOLLOWING." |
| FORM 990, PART VI, SECTION A, LINE 5 | THIS QUESTION IS ADDRESSED ON SCHEDULE O UNDER "FURTHER EXPLANATION OF THE FOLLOWING." |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES OTHER THAN THE BOARD OF DIRECTORS, WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE DRAFT WAS SENT TO THE ORGANIZATIONS GOVERNING BODY FOR REVIEW. IT WAS REVIEWED AND APPROVED BY THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 12C | THIS QUESTION IS ADDRESSED ON SCHEDULE O UNDER "FURTHER EXPLANATION OF THE FOLLOWING." |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION USED A COMPENSATION CONSULTING FIRM TO PREPARE A SURVEY OF COMPARABLE COMPENSATION PACKAGES IN THE INDUSTRY IN ORDER TO DETERMINE THE APPROPRIATENESS OF MANAGEMENT FEES AND SALARIES. THE REPORT WAS REVIEWED BY THE BOARD OF DIRECTORS, AND BASED UPON THE FINDINGS IN THAT REPORT THE BOARD APPROVED THE COMPENSATION. THE BOARD OF DIRECTORS RETAINED LEGAL COUNSEL TO DEVELOP A WRITTEN POLICY TO ENSURE THAT ALL COMPENSATION ARRANGEMENTS WITH RELATED PARTIES ARE EVALUATED AND ENTERED AT ARMS' LENGTH AND THAT ANY COMPENSATION THAT IS PAID TO A RELATED PARTY IS REASONABLE AND REFLECTS FAIR MARKET VALUE. THE POLICY ENCOURAGES THE APPLICATION OF THE REBUTTABLE PRESUMPTION STANDARD OF CODE SECTION 4958 AND THE RELATED TREASURY REGULATIONS BY (A) EXCLUDING ANY INTERESTED PARTY FROM THE DECISIONMAKING PROCESS; (B) REQUIRING DISINTERESTED BOARD OR COMMITTEE MEMBERS TO OBTAIN AND RELY UPON COMPARABILITY DATA WHEN SETTING THE PROPOSED COMPENSATION TERMS; (C) REQUIRING APPROVAL OF THE TRANSACTION IN ADVANCE BY DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS; AND (D) REQUIRING CONTEMPORANEOUS DOCUMENTATION (I.E., MINUTES) REFLECTING THE DECISION AND THE PROCESS BY WHICH IT WAS MADE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORMS ARE AVAILABLE FOR DOWNLOAD ON SCRUM ALLIANCES WEBSITE. WWW.SCRUMALLIANCE.ORG |
| FORM 990, PART XII, LINE 2C: | THERE ARE NO COMMITTEES OTHER THAN THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE REVIEWED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE DURING THE TAX YEAR OF THE OVERSIGHT OR SELECTION PROCESS. |
| FORM 990, PART XI, LINE 8: | SCRUM HAS DETERMINED THAT STUDENT CLASS REVENUES SHOULD BE ACCOUNTED FOR AS DEFERRED REVENUE IN ORDER TO COMPLY WITH THE NEW FASB REVENUE RECOGNITION STANDARDS THAT WILL AFFECT SCRUM IN THE FIRST ANNUAL REPORTING PERIOD BEGINNING AFTER DECEMBER 15, 2018. THE EFFECT OF THE RESTATEMENT ON UNRESTRICTED NET ASSETS AS OF JANUARY 1, 2014 AND 2014 NET INCOME WAS $2,607,770 AND $1,241,888, RESPECTIVELY. |
| FURTHER EXPLANATION OF THE FOLLOWING: | FORM 990, PART VI, SECTION A, LINE 2 FORM 990, PART VI, SECTION A, LINE 4 FORM 990, PART VI, SECTION A, LINE 5 FORM 990, PART VI, SECTION B, LINE 12C FORM 990, SCHEDULE L, PARTS IV AND V TAXPAYER, SCRUM ALLIANCE, INC., A COLORADO NON-PROFIT CORPORATION (THE ORGANIZATION"), SUBMITS THE FOLLOWING STATEMENT IN RESPONSE TO QUESTIONS (IDENTIFIED BELOW BY FOOTNOTE) RAISED IN PART VI, SECTIONS A AND B, OF FORM 990. THE GOVERNING BODY OF THE ORGANIZATION CONSISTS OF ITS BOARD OF DIRECTORS (THE "BOARD"). DURING THE 2015 TAX YEAR, THERE WERE 10 BOARD MEMBERS. UNDER THE CONFLICT OF INTEREST PROVISIONS IN THE BYLAWS IN EFFECT DURING THE 2015 TAX YEAR, ANY BOARD MEMBER WHO HAD A MATERIAL INTEREST AND COULD FINANCIALLY PROFIT BY OR FROM AN ISSUE BEING DECIDED BY THE BOARD WAS REQUIRED TO DISCLOSE SUCH AN INTEREST TO THE BOARD AND WAS NOT PERMITTED TO VOTE ON QUESTIONS RELATED TO THAT ISSUE. IN ADDITION TO THE CONFLICT OF INTEREST PROVISIONS IN THE BYLAWS, EACH BOARD MEMBER SIGNED A CONFLICT OF INTEREST STATEMENT THAT STATED PERIODIC REVIEWS WOULD BE CONDUCTED TO ASSESS WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS WERE REASONABLE AND WERE THE RESULT OF ARM'S-LENGTH BARGAINING. GENERALLY, THE ORGANIZATION'S MISSION IS TO PROMOTE WIDESPREAD ADOPTION AND EFFECTIVE PRACTICE OF THE ORGANIZATION'S GOAL TO TRANSFORM THE WORLD OF WORK THROUGH INCREASED EMPLOYEE ENGAGEMENT AND IMPROVE BUSINESS RESULTS. CONSISTENT WITH THE ORGANIZATION'S MISSION, IN LATE 2014, THE ORGANIZATION LAUNCHED A NEW INITIATIVE THAT BECAME KNOWN AS THE "LEARNING CONSORTIUM FOR THE CREATIVE ECONOMY" (THE "LC"). THIS NEW INITIATIVE INVOLVED THE FORMATION OF A CONSORTIUM OF COMPANIES TO EXAMINE THE MANAGEMENT IMPLICATIONS OF THE EMERGING CREATIVE ECONOMY. THE LC DEFINED THE CREATIVE ECONOMY AS A SOFTWARE ECONOMY, DRIVEN BY KNOWLEDGE WORKERS WHO ARE INCREASINGLY IN HYPERCOMPETITIVE DEMAND. FOR 2015, THE LC CONSISTED OF 11 MEMBERS. EACH MEMBER SIGNED A MEMORANDUM OF UNDERSTANDING ("MOU") WITH THE ORGANIZATION AND PAID A $7,500 MEMBERSHIP FEE TO THE ORGANIZATION. IN NOVEMBER 2015, CERTAIN LC MEMBERS (THE "ACTIVE LC MEMBERS"), WHICH WERE FOR-PROFIT ENTERPRISES THAT HAD AN OUTSTANDING CLASS OF PUBLICLY TRADED SECURITIES, ADVISED THE ORGANIZATION THAT THEY WANTED THE LC TO BECOME PART OF A NEW INDEPENDENT ORGANIZATION LED BY THEM AND A THEN-BOARD MEMBER OF THE ORGANIZATION (THE "LC INVOLVED BOARD MEMBER"). THE ACTIVE LC MEMBERS WERE BUSINESS ENTERPRISES UNRELATED TO THE ORGANIZATION AND, UNDER THE MOU, THERE WAS NO BUSINESS RELATIONSHIP BETWEEN THE ACTIVE MEMBERS AND THE ORGANIZATION. THE LC INVOLVED BOARD MEMBER EXPRESSED CONCERN IN DECEMBER 2015 THAT HE WOULD BE POTENTIALLY FACING MULTIPLE CONFLICTS OF INTEREST AND THAT HE HAD FOUR SIMULTANEOUS ROLES: (1) HIS ROLE AS LEADER OF THE LC ON BEHALF OF ITS MEMBERS; (2) HIS ROLE AS THE RESPONSIBLE DE FACTO STAFF MEMBER OF THE ORGANIZATION TASKED WITH WORKING OUT THE ARRANGEMENTS FOR THE ORGANIZATION'S PARTICIPATION IN THE LC; (3) HIS ROLE AS A MEMBER OF THE BOARD OF THE ORGANIZATION; AND (4) HIS ROLE AS AN INDEPENDENT AUTHOR AND CONSULTANT. A SUBCOMMITTEE OF THE BOARD WAS THEN FORMED TO OVERSEE THE LC (THE "LC SUBCOMMITTEE"). THE LC SUBCOMMITTEE CONSISTED OF THREE BOARD MEMBERS: (1) THE LC INVOLVED BOARD MEMBER; (2) A DISINTERESTED BOARD MEMBER; AND (3) A THEN-BOARD MEMBER (THE "VC INVOLVED BOARD MEMBER") WHO HAD A POSSIBLE BUSINESS RELATIONSHIP WITH THE LC INVOLVED BOARD MEMBER (THE POSSIBLE BUSINESS RELATIONSHIP AMONG BOARD MEMBERS IS DISCUSSED IN FURTHER DETAIL BELOW). ON JANUARY 14, 2016, THE ACTIVE LC MEMBERS AND LC INVOLVED BOARD MEMBER FORMED A NEW INDEPENDENT VIRGINIA NON-PROFIT CORPORATION NAMED THE SD LEARNING CONSORTIUM (THE "SDLC"). THE INITIAL BOARD MEMBERS OF THE SDLC CONSISTED OF THE LC INVOLVED BOARD MEMBER AND REPRESENTATIVES OF THE ACTIVE LC MEMBERS. THERE WERE SOME QUESTIONS AND CONCERNS AMONG THE BOARD AND THE STAFF OF THE ORGANIZATION REGARDING THE FORMATION OF SDLC. EVEN THOUGH THERE WERE INITIAL CONCERNS, THE BOARD ULTIMATELY VOTED TO JOIN THE SDLC AT A BOARD MEETING IN FEBRUARY 18-19 2016. IN JUNE 2016, THE BOARD AUTHORIZED THE FOLLOWING ACTIONS: (1) AN INTERNAL INVESTIGATION INTO THE EVENTS THAT TOOK PLACE IN 2015-2016 RELATED TO THE LC THAT RESULTED IN THE FORMATION OF SDLC AND THE REMOVAL OF THE LC FROM A PLACE WITHIN THE ORGANIZATION (THE "EVENTS"); (2) THE CREATION OF A SPECIAL COMMITTEE OF INDEPENDENT AND DISINTERESTED DIRECTORS TO OVERSEE AND DIRECT THE INTERNAL INVESTIGATION; AND (3) THE SUSPENSION OF ALL ACTIONS TAKEN BY THE ORGANIZATION RELATED TO THE EVENTS OR THE COMPOSITION OF THE BOARD UNTIL FURTHER NOTICE. IN JULY 2016, THE BOARD ELECTED TWO NEW INDEPENDENT AND UNAFFILIATED DIRECTORS, BOTH OF WHOM ARE WIDELY KNOWN AUTHORITIES ON CORPORATE GOVERNANCE: (I) DENNIS MCCUISTION, A PROFESSOR AND EXECUTIVE DIRECTOR OF THE INSTITUTE FOR EXCELLENCE IN CORPORATE GOVERNANCE AT THE UNIVERSITY OF TEXAS AT DALLAS, AND (II) RICHARD LEBLANC, INSTRUCTOR AT HARVARD UNIVERSITY AND AN ASSOCIATE PROFESSOR, LAW, GOVERNANCE & ETHICS AT YORK UNIVERSITY IN TORONTO, ONTARIO, CANADA, TO SERVE ON THE BOARD UNTIL THE CONCLUSION OF THE INVESTIGATION; AND APPOINTED MR. MCCUISTION, DR. LEBLANC, AND ERIC ENGELMANN, AN EXISTING BOARD MEMBER, TO SERVE ON THE SPECIAL COMMITTEE. THE ORGANIZATION'S NEW OUTSIDE COUNSEL SERVED AS LEGAL COUNSEL TO THE SPECIAL COMMITTEE. PRIOR TO ELECTING THEM TO THE BOARD, THE ORGANIZATION AGREED TO COMPENSATE MR. MCCUISTION AND DR. LEBLANC FOR THEIR SERVICES AS FOLLOWS: 1. $10,000 PER MONTH FROM JULY 2016 - AUGUST 2016 TO EACH OF MR. MCCUISTION AND DR. LEBLANC FOR DIRECTOR FEES; 2. $10,000 PER MONTH FROM JULY 2016 - AUGUST 2016 TO EACH OF MR. MCCUISTION AND DR. LEBLANC FOR SPECIAL COMMITTEE FEES; 3. $5,000 PER MONTH FROM SEPTEMBER - DECEMBER 2016 TO MR. MCCUISTION FOR DIRECTOR FEES; AND 4. $10,000 PER MONTH FROM SEPTEMBER - OCTOBER 2016 TO DR. LEBLANC FOR GOVERNANCE ENHANCEMENT COMMITTEE FEES. 5. $5,000 PER MONTH FROM NOVEMBER - DECEMBER 2016 TO DR. LEBLANC FOR DIRECTOR FEES. EFFECTIVE JULY 7, 2016, THE LC INVOLVED BOARD MEMBER AND VC INVOLVED BOARD MEMBER RESIGNED FROM THE BOARD. IN AUGUST 2016, THE SPECIAL COMMITTEE SUBMITTED ITS REPORT TO THE BOARD IN WHICH THE SPECIAL COMMITTEE FOUND THAT THERE WERE SOME POTENTIAL CONFLICTS OF INTEREST AND PROVIDED SOLUTIONS TO PREVENT SUCH CONFLICTS IN THE FUTURE. THE SPECIAL COMMITTEE FOUND THAT THE LC REPRESENTED A CORPORATE OPPORTUNITY FOR THE ORGANIZATION, BUT THE SPECIAL COMMITTEE WAS UNSURE OF ITS TRUE VALUE, IF ANY. FURTHER, THE SPECIAL COMMITTEE DID NOT FIND THAT ANY BOARD MEMBER RECEIVED ANY PERSONAL INUREMENT FROM THE LC. FURTHER, IN AN EFFORT TO IMPROVE THE GOVERNANCE OF THE ORGANIZATION, THE SPECIAL COMMITTEE SUBMITTED RECOMMENDATIONS FOR IMPROVING THE ORGANIZATION'S GOVERNANCE IN THE FORM OF AMENDMENTS TO THE ORGANIZATION'S BYLAWS, POLICIES AND PRACTICES. THE SPECIAL COMMITTEE RECOMMENDED THAT THE ORGANIZATION'S BYLAWS BE REVISED AND UPDATED, CONSISTENT WITH BEST PRACTICE. FURTHER, THE SPECIAL COMMITTEE RECOMMENDED THE BYLAWS SHOULD CLEARLY DEFINE INDEPENDENCE FOR BOARD MEMBERS IN A MANNER THAT IS CONSISTENT WITH BEST PRACTICE AND CLEARLY DETERMINE THE NUMBER OF BOARD MEMBERS WHO MUST NOT BE AFFILIATED WITH THE ORGANIZATION. IN REGARD TO THE ORGANIZATION'S POLICIES, THE SPECIAL COMMITTEE RECOMMENDED THAT BOARD MEMBERS HAVE CLEAR GUIDELINES REGARDING PARTICIPATING IN THE ORGANIZATION OPPORTUNITIES, RECEIVING GOVERNANCE EDUCATION, ESTABLISHING AND DEFINING ROLES OF DIFFERENT SUB-COMMITTEES AND EXECUTING REVISED AND MORE DEFINED CODE OF CONDUCT AND CONFLICT OF INTEREST POLICIES. IN ADDITION, THE SPECIAL COMMITTEE RECOMMENDED CHANGES TO THE POLICIES INVOLVING BOARD MEMBER EXPENSE REIMBURSEMENTS AND THE CEO COMPENSATION REVIEW PROCEDURES. FINALLY, THE SPECIAL COMMITTEE PROVIDED SOME RECOMMENDATIONS REGARDING THE ORGANIZATION'S PRACTICES, INCLUDING THAT THE GUIDELINES AND POSITION DESCRIPTIONS OF THE BOARD AND CEO SHOULD BE STATED ON THE ORGANIZATION'S WEBSITE TO PROVIDE MORE TRANSPARENCY TO ITS MEMBERS. |
| AFTER REVIEW AND DISCUSSION OF THE SPECIAL COMMITTEE REPORT, THE BOARD | ACCEPTED THE REPORT DURING A BOARD MEETING ON AUGUST 18-19, 2016. SHORTLY THEREAFTER, MR. MCCUISTION CONTACTED A REPRESENTATIVE OF SDLC REGARDING HIS ATTENDANCE AT AN UPCOMING SDLC MEMBER MEETING. THE SDLC REPRESENTATIVE RESPONDED THAT MR. MCCUISTION WAS NOT INVITED TO THE SDLC MEMBER MEETING BECAUSE MR. MCCUISTION HAD NOT ATTENDED ANY SDLC SITE VISITS. DUE TO THE RESISTANCE BY SDLC, THE ORGANIZATION WITHDREW FROM THE SDLC AND REQUESTED A FULL REFUND OF ITS 2016 MEMBERSHIP DUES. THE ORGANIZATION AND SDLC ARE STILL NEGOTIATING THE TERMS OF THE WITHDRAWAL. A. SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS. THE BOARD ADOPTED AN AMENDMENT TO THE BYLAWS CREATING A NOMINATING AND GOVERNANCE COMMITTEE. B. COMPENSATION POLICY. THE ORGANIZATION ENGAGED AN INDEPENDENT COMPENSATION CONSULTING FIRM TO PREPARE A SURVEY OF COMPARABLE COMPENSATION PACKAGES IN ORDER TO DETERMINE THE APPROPRIATENESS OF MANAGEMENT FEES AND SALARIES. THE REPORT WAS REVIEWED BY THE BOARD, AND BASED UPON THE FINDINGS IN THAT REPORT, THE BOARD APPROVED THE COMPENSATION. THE BOARD INSTRUCTED ITS NEW OUTSIDE LEGAL COUNSEL TO DEVELOP A WRITTEN POLICY TO ENSURE THAT ALL COMPENSATION ARRANGEMENTS WITH RELATED PARTIES ARE EVALUATED AND ENTERED AT ARM'S LENGTH AND THAT ANY COMPENSATION THAT IS PAID TO A RELATED PARTY IS REASONABLE AND REFLECTS FAIR MARKET VALUE. C. BUSINESS RELATIONSHIP BETWEEN BOARD MEMBERS. AS STATED ABOVE, THE BOARD CONSIDERED, BUT DID NOT APPROVE, A POSSIBLE BUSINESS RELATIONSHIP INVOLVING BOARD MEMBERS. THE VC INVOLVED BOARD MEMBER IS A MANAGING PARTNER OF A VENTURE CAPITAL FIRM (THE "VC FIRM") AND IS A FORMER MEMBER OF THE ORGANIZATION'S COMPENSATION COMMITTEE. TWO OTHER BOARD MEMBERS (THE LC INVOLVED BOARD MEMBER AND ONE CURRENT BOARD MEMBER) IDENTIFIED THEMSELVES AS "IMPACT PARTNERS" OF THE VC FIRM (I.E., INDIVIDUALS WHO ACT AS CONSULTANTS TO THE VC FIRM, BUT DO NOT RECEIVE ECONOMIC BENEFITS FROM THE VC FIRM). IN THE SUMMER OF 2015, THE VC INVOLVED BOARD MEMBER INTRODUCED AN INVESTMENT PROPOSAL TO THE ORGANIZATION THAT WOULD HAVE RESULTED IN THE ORGANIZATION INVESTING $3 MILLION IN THE VC FUND. THE EXECUTIVE COMMITTEE OF THE ORGANIZATION RECOMMENDED THAT THE ORGANIZATION REJECT THE INVESTMENT PROPOSAL FOR SEVERAL REASONS, INCLUDING THE INHERENT CONFLICT OF INTEREST. IN THE SPRING OF 2016, THE INVOLVED VC BOARD MEMBER REVISED THE VC FIRM'S INVESTMENT PROPOSAL FOR THE BOARD TO REVIEW DURING ITS MAY 2016 MEETING. THE ORGANIZATION'S EXTERNAL ACCOUNTANT REVIEWED THE INVESTMENT PROPOSAL AND ADVISED THAT, GIVEN THE NATURE OF THE INVESTMENT ITSELF AND THE RELATED PARTY INVOLVED, THE INVESTMENT SHOULD BE CLOSELY SCRUTINIZED BY THE BOARD ALONG WITH CAREFUL DOCUMENTATION OF THE BOARD'S EVALUATION PROCESS. THE ORGANIZATION DETERMINED THAT THERE WERE SIGNIFICANT CONFLICT OF INTEREST ISSUES WITH THE PROPOSED INVESTMENT AND DECIDED NOT TO UNDERTAKE THE INVESTMENT. END OF FURTHER EXPLANATION OF THE FOLLOWING: FORM 990, PART VI, SECTION A, LINE 2 FORM 990, PART VI, SECTION A, LINE 4 FORM 990, PART VI, SECTION A, LINE 5 FORM 990, PART VI, SECTION B, LINE 12C FORM 990, SCHEDULE L, PARTS IV AND V |
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