SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION INC (EIN 32-0178959)
- Tax period
- 2013-11-01 to 2014-10-31
- Filed
- 2015-08-04
- IRS object ID
- 201512169349300766
- Schema version
- 2013v4.0
- 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 | 2015-08-04T13:51:04-05:00 | ReturnTs |
| Tax Period End | 2014-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVE 4TH FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 100172013 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320178959 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Securities Industry and Financial | BusinessNameLine1 |
| Business Name Line2 | Markets Association | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % NAM KIM | InCareOfNm |
| Business Name Control | SECU | BusinessNameControlTxt |
| Phone | 2123131251 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 Broadway | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10271 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Krasner | PersonNm |
| Person Title | Chief Financial/Admin. Officer | PersonTitleTxt |
| Phone | 2123131371 | PhoneNum |
| Signature | 2015-08-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Qi Wen Liang | PreparerPersonNm |
| PTIN | P01270238 | PTIN |
| Phone | 2123131371 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kenneth e bentsen | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O SIFMA 120 Broadway | AddressLine1 |
| City | New york | City |
| State | NY | State |
| ZIP Code | 10271 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $64,438,238 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.sifma.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | SIFMA IS THE VOICE OF THE U.S. SECURITIES INDUSTRY, REPRESENTING THE BROKER-DEALERS, BANKS AND ASSET MANAGERS WHOSE 889,000 EMPLOYEES PROVIDE ACCESS TO THE CAPITAL MARKETS. (SCH O) | ActivityOrMissionDesc |
| Voting Members Governing Body | 38 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 37 | VotingMembersIndependentCnt |
| Total Employee | 183 | TotalEmployeeCnt |
| Total Volunteers | 11300 | TotalVolunteersCnt |
| Total Gross UBI | $19,050 | TotalGrossUBIAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $58,149,741 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $61,677,414 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,138,490 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,087,059 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,990,925 | PYOtherRevenueAmt |
| CY Other Revenue | $1,671,434 | CYOtherRevenueAmt |
| PY Total Revenue | $61,279,156 | PYTotalRevenueAmt |
| CY Total Revenue | $64,435,907 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $78,630 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $156,550 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $36,523,808 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $34,186,995 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,600,904 | PYOtherExpensesAmt |
| CY Other Expenses | $28,774,684 | CYOtherExpensesAmt |
| PY Total Expenses | $63,203,342 | PYTotalExpensesAmt |
| CY Total Expenses | $63,118,229 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,924,186 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,317,678 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $71,179,878 | TotalAssetsBOYAmt |
| Total Assets EOY | $69,902,280 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $35,140,465 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,903,148 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $36,039,413 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $36,999,132 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SIFMA is the voice of the U.S. securities industry, representing the broker-dealers, banks and asset managers whose 889,000 employees provide access to the capital markets, raising over $2.4 trillion for businesses and municipalities in the U.S., serving clients with over $16 trillion in assets and managing more than $62 trillion in assets for individual and institutional clients including mutual funds and retirement plans. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | CONTINUED DEVELOPMENT AND MAINTENANCE OF BEST PRACTICES - SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVOCACY EFFORTS - SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONFERENCES AND SEMINARS - SEE SCHEDULE O | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 170 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 183 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 38 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 37 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NAM KIM | PersonNm |
| Phone | 2123131371 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 BROADWAY 35TH FLOOR | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10271 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (54 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Other CompensationOtherCompensationAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| JIM ROSENTHAL | ||||||||
| CHAIRMAN OF THE BOARD | 2.0 | Yes (X) | Yes (X) | |||||
| WILLIAM A JOHNSTONE | ||||||||
| CHAIR-ELECT | 2.0 | Yes (X) | Yes (X) | |||||
| JOHN FW ROGERS | ||||||||
| VICE CHAIR | 2.0 | Yes (X) | Yes (X) | |||||
| GERARD MCGRAW | ||||||||
| TREASURER | 2.0 | Yes (X) | Yes (X) | |||||
| FRANCOIS O BARTHELEMY | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| ROSEMARY T BERKERY | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| CURT BRADBURY JR | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| DAVID L BRUNNER | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| KAREN B PEETZ | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| DANIEL B COLEMAN | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| ANDREW S DUFF | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| DAVID FINDLAY | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| KIM TILLOTSON FLEMING | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| KENNETH D GIBBS | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| THOMAS HARNETT | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| DOUGLAS M HODGE | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| LISA KIDD HUNT | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| RONALD KRUSZEWSKI | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| MICHAEL LYUBLINSKY | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| ROBERT J MOORE | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| TIMOTHY P O'HARA | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| RICHARD B PAYNE JR | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| PAUL E PURCELL | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| TIMOTHY C SCHEVE | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| DONALD G STEEL | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| JOSEPH E SWEENEY | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| JOHN G TAFT | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| KEIKO TASHIRO | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| JAMES A TRICARICO JR | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| BRYAN T WEADOCK | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| W RUFUS YATES | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| BRAND MEYER | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| SANDRA O'CONNOR | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| PAUL REILLY | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| ZION SHOHET | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| GEORGE WALKER | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| JAMES WALLIN | ||||||||
| DIRECTOR | 1.0 | Yes (X) | ||||||
| BERNARD B BEAL | ||||||||
| TREASURER (THRU 5/2014) | 2.0 | Yes (X) | Yes (X) | |||||
| BLYTHE MASTERS | ||||||||
| DIRECTOR (THRU 10/2014) | 1.0 | Yes (X) | ||||||
| KENNETH E BENTSEN JR | ||||||||
| PRESIDENT AND CEO | 40.0 | Yes (X) | Yes (X) | $1,315,011 | $54,243 | |||
| JUDD GREGG | ||||||||
| CEO (6/2013-12/2013) | 40.0 | Yes (X) | Yes (X) | $1,736,768 | $8,545 | $0 | ||
| RANDOLPH C SNOOK | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.0 | Yes (X) | $1,003,134 | $63,465 | ||||
| IRA D HAMMERMAN | ||||||||
| EVP AND GENERAL COUNSEL, SECRE | 40.0 | Yes (X) | $798,134 | $39,021 | ||||
| CHERYL L CRISPEN | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.0 | Yes (X) | $465,027 | $61,971 | ||||
| ANDY BLOCKER AS OF 12014 | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.0 | Yes (X) | ||||||
| DAVID B KRASNER | ||||||||
| CFO & CAO | 40.0 | Yes (X) | $589,293 | $54,243 | ||||
| salvatore chiarelli | ||||||||
| managing director | 40.0 | Yes (X) | $227,666 | $26,540 | $0 | |||
| TIMOTHY W CAMERON | ||||||||
| MANAGING DIRECTOR, AMG | 40.0 | $569,284 | $54,243 | Yes (X) | ||||
| MAN-YING LAM | ||||||||
| GLOBAL GFMA F/X | 40.0 | $568,571 | $48,668 | Yes (X) | ||||
| MICHAEL B DECKER | ||||||||
| MANAGING DIRECTOR | 40.0 | $479,484 | $55,737 | Yes (X) | ||||
| CARTER K MCDOWELL | ||||||||
| MD, ASSOCIATE GENERAL COUNSEL | 40.0 | $473,362 | $46,035 | Yes (X) | ||||
| MATTHEW NEVINS | ||||||||
| MD, ASSOCIATE GENERAL COUNSEL | 40.0 | $459,898 | $28,565 | Yes (X) | ||||
| T TIMOTHY RYAN | ||||||||
| PRESIDENT & CEO (THRU 02/2013) | 40.0 | $484,024 | $30,635 | Yes (X) | ||||
| ILEANE ROSENTHAL THRU 1013 | ||||||||
| EVP - Member Engagement | 40.0 | $706,443 | $33,872 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $9,876,099 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $605,783 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 87 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Davis Polk Wardwell LLP | |||||
| 450 Lexington Avenue | NEW YORK | NY | 10017 | Legal | $1,666,478 |
| IHS Global | |||||
| PO Box 847193 | DALLAS | TX | 752847193 | COnsulting | $1,736,651 |
| Cleary Gottlieb Steen Hamilton L | |||||
| one liberty plaza | NEW YORK | NY | 10006 | LEGAL | $817,363 |
| McKinsey Company | |||||
| 55 East 52nd Street | NEW YORK | NY | 10022 | consulting | $1,730,000 |
| IronNet Cybersecurity | |||||
| 801 17th Street NW Suite 1100 | WASHINGTON | DC | 20006 | consulting | $1,161,890 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 29 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBER DUES | 541900 | $47,382,421 | $47,382,421 | |
| CONFERENCES | 541900 | $14,115,026 | $14,097,026 | $18,000 |
| PUBLICATION SALES | 900099 | $179,967 | $178,917 | $1,050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $61,677,414 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,087,059 | TotalRevenueColumnAmt |
| Exclusion | $1,087,059 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $261,350 | TotalRevenueColumnAmt |
| Exclusion | $261,350 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,331 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,331 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| SHARE SERVICE AGREEMENT | 561000 | $1,008,154 | $1,008,154 |
| STP SYNDICATION | 900099 | $199,723 | $199,723 |
| ICSA REVENUE | 900099 | $56,123 | $56,123 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,084 | TotalRevenueColumnAmt |
| Exclusion | $146,084 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,410,084 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,435,907 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $61,658,364 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $19,050 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,758,493 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,550 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,119,026 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,297,675 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,900,055 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,480,835 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,389,404 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,138 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,592,949 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,290 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,678,087 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,766 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,191,468 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,311,459 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $837,696 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,929,030 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,342,132 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,881,580 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,378,032 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SUBSCRIPTIONS AND BOOKS | $390,711 |
| PRINTING | $189,155 |
| BANK CHARGES & CC PROCESSING | $360,015 |
| DUES AND REGISTRATION | $203,866 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,310 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,118,229 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,484,569 | BOYAmt |
| EOY | $2,018,004 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,538,585 | BOYAmt |
| EOY | $18,878,947 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,075 | BOYAmt |
| EOY | $47,596 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,445,537 | BOYAmt |
| EOY | $3,862,189 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,530,353 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,088,589 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,233,831 | BOYAmt |
| EOY | $12,441,764 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,630,336 | BOYAmt |
| EOY | $31,691,484 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $797,945 | BOYAmt |
| EOY | $962,296 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,179,878 | BOYAmt |
| EOY | $69,902,280 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,280,731 | BOYAmt |
| EOY | $11,575,232 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,553,780 | BOYAmt |
| EOY | $3,636,291 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,210,842 | BOYAmt |
| EOY | $552,045 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,095,112 | BOYAmt |
| EOY | $17,139,580 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,140,465 | BOYAmt |
| EOY | $32,903,148 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,039,413 | BOYAmt |
| EOY | $36,999,132 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,039,413 | BOYAmt |
| EOY | $36,999,132 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,179,878 | BOYAmt |
| EOY | $69,902,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,317,678 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,045,102 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,403,061 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
| Dues Assessments | $47,382,421 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $6,211,678 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $6,211,678 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $7,107,363 | AggregateReportedDuesNtcAmt |
| Taxable | $0 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,076,787 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,087,368 | DepreciationAmt |
| Book Value | $10,989,419 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,453,566 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,001,221 | DepreciationAmt |
| Book Value | $1,452,345 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $12,441,764 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT & CONSTR. ALLOWANCES | $7,395,527 |
| EMPLOYEE BENEFITS PAYABLE | $8,627,123 |
| UNAMORTIZED LOSS ON ABANDONED PROP | $1,116,930 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,139,580 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $65,466,787 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,045,102 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,045,102 | RevenueNotReportedAmt |
| Revenue Subtotal | $64,421,685 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $14,222 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $14,222 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $64,435,907 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $64,507,068 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,403,061 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,403,061 | ExpensesNotReportedAmt |
| Expenses Subtotal | $63,104,007 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $14,222 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $14,222 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $63,118,229 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV | In order to finance certain member driven projects that are beyond SIFMA's operating budget resources and which impact only a subset of members, SIFMA syndicates out such project cost to participating member firms. The 3rd party project cost (and associated member reimbursement) is maintained within the SIFMA balance sheet. In 2014, the syndicated funds collected from members and disbursed for such special projects totaled $4,281,204 and $7,940,001, respectively. Part X Fin 48 The Association is exempt from federal income taxes under the provisions of Section 501(c)(6) of the Internal Revenue Code. Accordingly, the Association is not subject to income taxes except to the extent it has taxable income from activities that are not related to its exempt purposes. The Association utilizes 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. No provision for income taxes was required for fiscal 2014 or fiscal 2013. The Association complies with the provisions of ASC 740, "Income Taxes". Under ASC 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will be sustained upon examination by a taxing authority. The Association does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for uncertain tax positions. The Association has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the Association has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. The tax years ending October 31, 2011, 2012, 2013 and 2014 are still open to audit for both federal and state purposes. |
| Part XII, LIne 2d | Post-retirement related changes other than net periodic post retirement benefit cost $1,336,339 membership dues reserve $64,013 Transfer out (societies) $2,709 ------------ Total other changes: $1,403,061 ============ |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (8 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2 |
|---|---|---|---|---|---|---|---|---|
| scholarship America | ||||||||
| One Scholarship way | saint peter | MN | 56082 | 042296967 | 501(C)(3) | $20,050 | PROGRAM SUPPORT | |
| The baruch College fund | ||||||||
| 1 bernard baruch way | new york | NY | 10010 | 131988190 | 501(C)(3) | $10,000 | PROGRAM SUPPORT | |
| NCSL FOUNDATION FOR STATE legislatures | ||||||||
| 7700 EAST FIRST PLACE | DENVER | CO | 80230 | 742232576 | 501(C)(3) | $7,500 | PROGRAM SUPPORT | |
| NATIONAL PRESS FOUNDATION | ||||||||
| 12100 CONNECTICUT AVE | WASHINGTON | DC | 20008 | 521069481 | 501(C)(3) | $14,000 | PROGRAM SUPPORT | |
| BIPARTISAN POLICY | ||||||||
| 1225 EYE STREET NW SUITE 1000 | WASHINGTON | DC | 20005 | 731628382 | 501(C)(3) | $10,000 | PROGRAM SUPPORT | |
| COMMITTEE ON CAPITAL MARKETS REGULATION | ||||||||
| 125 MOUNT AUBURN STREET | CAMBRIDGE | MA | 02138 | 300406260 | 501(c)(3) | $50,000 | PROGRAM SUPPORT | 3RD FLOOR |
| NEW YORK LAW SCHOOL | ||||||||
| 185 WEST BROADWAY | NEW YORK | NY | 10013 | 135645885 | 501(c)(3) | $10,000 | PROGRAM SUPPORT | |
| SEC HISTORICAL SOCIETY | ||||||||
| 1101 PENNSYLVANIA AVENUE NW SUITE 6 | WASHINGTON | DC | 20004 | 522213646 | 501(c)(3) | $20,000 | PROGRAM SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 8 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | schedule I, Part I, line 2 | FormAndLineReferenceDesc |
| Explanation | sifma provides support to charitable organizations to help those organizations further their exempt programs. SIFMA IS NOT A GRANT MAKING ORGANIZATION BUT WILL OCCASIONALLY AWARD A GRANT TO AN ELIGIBLE 501(C)(3) ORGANIZATION IN SUPPORT OF A PROJECT THAT ALIGNS ITSELF WITH SIFMA'S MISSION OF PROMOTING AND SUPPORTING A STRONG FINANCIAL INDUSTRY. SIFMA MAINTAINS IN ITS RECORDS THE ACKNOWLEDGMENT LETTER FROM THE RECIPIENT ORGANIZATION AND ANY FOLLOW UP REPORTS ON THE USE OF GRANT FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | 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 | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KENNETH E BENTSEN JR | ||||||||||||||
| PRESIDENT AND CEO | $913,079 | $400,000 | $1,932 | $30,600 | $0 | $23,643 | $0 | $1,369,254 | $0 | $0 | ||||
| RANDOLPH C SNOOK | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $651,202 | $350,000 | $1,932 | $32,094 | $0 | $31,371 | $0 | $1,066,599 | $0 | $0 | ||||
| IRA D HAMMERMAN | ||||||||||||||
| EVP AND GENERAL COUNSEL, SECRE | $580,702 | $215,500 | $1,932 | $7,650 | $31,371 | $837,155 | $0 | |||||||
| CHERYL L CRISPEN | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $313,767 | $150,000 | $1,260 | $30,600 | $0 | $31,371 | $0 | $526,998 | $0 | $0 | ||||
| DAVID B KRASNER | ||||||||||||||
| CFO & CAO | $398,033 | $190,000 | $1,260 | $30,600 | $0 | $23,643 | $0 | $643,536 | $0 | $0 | ||||
| TIMOTHY W CAMERON | ||||||||||||||
| MANAGING DIRECTOR, AMG | $390,672 | $175,000 | $3,612 | $30,600 | $0 | $23,643 | $0 | $623,527 | $0 | $0 | ||||
| MAN-YING LAM | ||||||||||||||
| GLOBAL GFMA F/X | $292,731 | $275,000 | $840 | $30,600 | $0 | $18,068 | $0 | $617,239 | $0 | $0 | ||||
| MICHAEL B DECKER | ||||||||||||||
| MANAGING DIRECTOR | $312,552 | $165,000 | $1,932 | $32,094 | $0 | $23,643 | $0 | $535,221 | $0 | $0 | ||||
| CARTER K MCDOWELL | ||||||||||||||
| MD, ASSOCIATE GENERAL COUNSEL | $404,750 | $65,000 | $3,612 | $30,600 | $0 | $15,435 | $0 | $519,397 | $0 | $0 | ||||
| MATTHEW NEVINS | ||||||||||||||
| MD, ASSOCIATE GENERAL COUNSEL | $328,738 | $75,000 | $56,160 | $7,650 | $0 | $20,915 | $0 | $488,463 | $0 | $0 | ||||
| T TIMOTHY RYAN | ||||||||||||||
| PRESIDENT & CEO (THRU 02/2013) | $384,618 | $59,303 | $40,103 | $30,600 | $35 | $514,659 | $0 | |||||||
| ILEANE ROSENTHAL THRU 1013 | ||||||||||||||
| EVP - Member Engagement | $315,410 | $150,000 | $241,033 | $30,600 | $0 | $3,272 | $0 | $740,315 | $0 | $0 | ||||
| JUDD GREGG | ||||||||||||||
| CEO (6/2013-12/2013) | $1,230,613 | $500,000 | $6,155 | $7,650 | $0 | $895 | $0 | $1,745,313 | $0 | $0 | $0 | $0 | $0 | $0 |
| salvatore chiarelli | ||||||||||||||
| managing director | $152,130 | $75,000 | $536 | $19,391 | $0 | $7,149 | $0 | $254,206 | $0 | $0 | $0 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | Per the employment contract, SIFMA provided first class air travel when traveling for SIFMA business for Kenneth E. Bentsen, JR., President and CEO. The first class air travel was excluded from taxable compensation on the individual's form w-2 because it was incurred for business reasons. |
| Part I, line 4a | executive vice president - member engagement received a severance payment of $216,827 in calendar year 2013. the severance payment amount is reflected in schedule J, Part II, column b(iii). |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 10 | The discrepancy in form 990, Part I, line 10 comparative information for prior year vs current year relates to interest and dividend income of $1,072,051 that was inadvertently misclassified as unrealized gains on investments on the prior year return. Part I, Line 6 The number of volunteers was derived from SIFMA committee participants per the membership data base. |
| Part III, Line 4a | CONTINUED DEVELOPMENT AND MAINTENANCE OF BEST PRACTICES THAT ARE CONDUCIVE TO EFFICIENT CONDUCT OF THE BUSINESS OF MEMBERS OF THE ORGANIZATION: CYBERSECURITY SIFMA has emerged as a leader in cybersecurity readiness, providing actionable industry standards. SIFMA established a new decision-making committee of industry participants for both the equity and fixed income markets, which will quickly convene to determine market-wide actions to take in the case of a significant cybersecurity event. Building on the National Institute of Standards and Technology (NIST) Cybersecurity Framework, we are developing cybersecurity standards for firms of all sizes; educating the industry about evolving threats; increasing participation in FS-ISAC, the industry's forum for cyber threat information sharing; and continuing to convene industry-wide business continuity planning tests and exercises. EQUITY MARKET STRUCTURE SIFMA provided credible and well-received recommendations to reform equity market structure. We have long called for a comprehensive review of equity market structure and in 2014 established a 25-member task force, representing the many diverse firms and businesses invested in this issue. Our recommendations propose to: reverse the increasing complexity of U.S. equity markets and order types; improve access to and resiliency of the equity market data system; and enhance transparency to all investors about how orders are routed and executed. PRESERVING INVESTOR CHOICE SIFMA's engagement and grassroots efforts by our members had a substantial role in preserving an investor's right to choose the product and service model that best meets their needs. SIFMA has long advocated for the U.S. Securities and Exchange Commission (SEC) to establish a uniform standard of conduct for brokers and advisors when providing personalized investment advice. AMICUS PROGRAM: THE INDUSTRY'S VOICE IN KEY LITIGATION SIFMA files amicus briefs in court cases whose outcome could materially impact the financial services industry. Briefs educate courts about established industry and market practices, and highlight important policy concerns that transcend the particular case. The amicus program focuses on cases where parties seek to expand legal theories, ease pleading standards, or tilt procedural rules in their favor. Its goal is to contribute to positive case outcomes and lasting legal precedents that help SIFMA members manage litigation risks and costs. CREATING A CONSOLIDATED AUDIT TRAIL SIFMA has long supported efforts by the U.S. Securities and Exchange Commission (SEC) to provide regulators with timely access to a more robust and effective cross-market order and execution audit trail. We believe that a centralized and comprehensive audit trail would enable the SEC and securities self regulatory organizations (SROs) to perform monitoring, enforcement and regulatory activities more effectively. PROTECTING SENIOR INVESTORS SIFMA has created an interdisciplinary working group to address emerging issues affecting senior investors, including financial exploitation and diminished cognitive capacity. The group is working to develop principles and is also collaborating with aging organizations and experts, and state and federal regulators to develop guidance and regulations. OTC DERIVATIVES SIFMA's swap dealer and asset manager derivatives committees routinely canvass the landscape of derivatives regulatory issues and market structure developments. Through our committees, SIFMA has supported the development of more transparent and safer markets for OTC derivatives in the U.S. and abroad, including advocating for rules consistent with the agreed G20 principals for the regulation of OTC derivatives. Our goal has been making derivatives markets safer and sounder, without overly onerous burdens on market participants and without impairing market liquidity. Part III, Line 4b ADVOCACY FOR ISSUES OF IMPORTANCE TO ITS MEMBERS: We are committed to ensuring America's capital markets are safe and sound, while remaining the deepest and most liquid in the world. Commodities SIFMA and four financial industry associations filed a joint comment letter, which was accompanied by a joint memorandum of law, drafted by four law firms, and a study demonstrating the importance of bank involvement in commodities markets Consolidated Audit Trail (CAT) SIFMA remains actively engaged with the SROs, FINRA, the SEC and our members following the release of our comprehensive white paper detailing industry recommendations for the creation of the CAT; this complex regulatory system will link quotes and orders to the originating customer, and it is critical that it is implemented in a cost effective manner, with meaningful industry engagement Cybersecurity SIFMA established a new decision-making committee of industry participants for both the equity and bond markets and is identifying cybersecurity standards for firms of all sizes and capabilities Free Trade Agreements SIFMA continues to advocate that a TTIP between the U.S. and EU must include a framework in which to discuss financial services regulation to realize its full economic potential; the TPP negotiations and a prospective Bilateral Investment Treaty with China offer further promise for the U.S. economy Eminent Domain SIFMA continues to mobilize efforts on a local level to ensure municipalities understand that eminent domain stands to hurt the investors and the borrowers it seeks to help, and that there are better alternatives to repairing housing markets Equity Market Structure SIFMA established a 25-member task force that presented comprehensive recommendations to improve U.S. equity market structure Fiduciary Standard SIFMA has long advocated for the SEC to establish a uniform fiduciary standard for brokers and advisors when providing personalized investment advice Foreign Account Tax Compliance Act (FATCA) SIFMA is working with our members to implement FATCA under the new transition period which will allow financial institutions to comply more effectively while minimizing unnecessary cost burdens and reducing potential harm to the U.S. economy Money Market Fund Reform As SIFMA members prepare to comply with and operationalize the new rules, various SIFMA committees are working with the SEC on a list of FAQs to help clarify the application of the new rules and on implementing new compliance and operations requirements Best Execution of Transactions in Municipal Securities Many of SIFMA's suggestions were incorporated into the MSRB's rule proposal; SIFMA will work with the MSRB to develop guidance that assists member firms to comply with the final rule Municipal Advisor Rule SIFMA issued model documents to assist members in complying with the final rules; SIFMA also successfully advocated for a six month delay that allowed the SEC to develop two compliance FAQs and for members to adequately implement compliance programs Non-Bank Systemic Designation SIFMA has engaged with FSOC, FSB and IOSCO to advocate for an improved, more transparent and collaborative process for determining systemic designations; SIFMA does not believe that asset managers pose a threat to financial stability - SIFMA has encouraged regulators to focus on activities, as effective regulation of systemic risk is best achieved through a broad activities-based approach rather than through disparate treatment of individual entities OTC Derivatives SIFMA continues to work with members and regulators on the implementation of the CFTC's rule set and in anticipation of the SEC's rules being finalized and implemented in the coming year; major outstanding issues include the cross-border application of derivatives regulation, U.S. implementation of globally agreed standards on margin for non-centrally cleared derivatives and ongoing implementation of SEF trading Securitization Market Reform SIFMA continues to work with regulators and members to implement Reg AB2 and Risk Retention, including on issues such as privacy implications of loan level disclosure requirements Senior Investors SIFMA created a working group to facilitate the exchange of ideas and development of principles when dealing with elderly clients; the group is in dialogue with regulators to collaboratively address this emerging issue Shortened Settlement Cycle Shortening the settlement cycle on a timeframe that is workable for all market participants can benefit investors by reducing risk; SIFMA is actively working to ensure our members' voice is heard throughout this process and is serving as co-lead of an industry task force State Run Retirement Plans State-run retirement plans burden already fiscally-strained states with programs that are already available in private markets, create conflicts between federal and state laws, and have a number of implications under ERISA and the Internal Revenue Code; SIFMA is committed to addressing the country's savings challenge through financial literacy, general investment ed |
| Part III, Line 4c | SIFMA events bring together capital and financial market professionals to hear from industry leaders and policymakers on the most pressing issues facing their businesses. Conferences and events present substantive programs on key topics and a valuable networking experience. Exhibitions align member firms with solution and service providers that offer relevant resources. In 2014, SIFMA delivered more than 60 conferences and events as well as countless roundtables and workshops, providing thought leadership, critical industry and policy analysis, continuing education and professional development. Among the larger events: 2014 SIFMA ANNUAL MEETING Leaders of the financial services industry from across the country gathered in New York City for the industry's annual meeting with prominent policy makers and thought leaders. In one-on-one conversations, industry executives, regulators and visionaries shared their perspectives on how the capital markets will best serve tomorrow's economy. SIFMA COMPLIANCE & LEGAL SOCIETY ANNUAL SEMINAR SIFMA's marquee event for more than 1,700 compliance and legal professionals hosted over 300 speakers sharing insights and trends across 65 substantive panels on the latest regulatory developments, compliance effectiveness and top industry topics. This tightly knit Society also meets regularly throughout the year at regional conferences and monthly luncheons. PRIVATE CLIENT CONFERENCE SIFMA's Private Client Conference convened over 300 leading wealth management professionals to address tactical ways to deal with the most pressing issues facing the industry, including working with millennials and other emerging investor classes, business succession planning and building trusted relationships with clients so they can best achieve their financial goals. OPERATIONS CONFERENCE & EXHIBITION SIFMA's 41st Annual Operations Conference & Exhibition convened distinguished speakers, industry experts, regulators and senior operations professionals to examine the most pressing issues impacting our industry, including a Shortened Settlement Cycle, Cybersecurity, Money Market Reform and a Consolidated Audit Trail (CAT). With firms addressing the challenges of a rapidly evolving environment, participants shared perspectives and insights into the reforms and next steps needed for operational resiliency in the financial markets. THE SECURITIES INDUSTRY INSTITUTE The Securities Industry Institute (SII) is the premier executive development program for financial services professionals. For more than 60 years, SIFMA and The Wharton School of The University of Pennsylvania have partnered to develop the industry's high-potential, rising leaders and equip participants with practical information, ideas and answers directly applicable to their present and future responsibilities. Held on the Wharton campus, participants meet for one week each March to complete required coursework for this three-consecutive year program that utilizes unique and unconventional teaching models. |
| Part III, Line 4d | Continued serving as a source of market information, including statistics on many facets of the market place and publishing research reports, trade newsletters and other periodicals and books. |
| PART VI, Line 6 | SIFMA is a membership organization with the following classes of membership: Broker-Dealer Members and Asset Manager Members. Each Broker-Dealer Member and Asset Manager Member shall be entitled to vote with respect to the election of Directors and other matters as may be submitted at any annual or other meeting of Members entitled to vote. Associate Members Associate Members shall not be entitled to vote with respect to the election of Directors and other matters as may be submitted at any annual or other meeting of Members entitled to vote, and shall not be eligible to serve as Directors of the Association. |
| PART VI, SECTION A, Line 11a | 990 REVIEW PROCESS The Accounting department of the Organization prepares the Form 990 based on audited financial information. The draft Form 990 is then reviewed by management and an external independent accounting firm. The Audit and Finance Committee will review the final draft signed off by the external independent tax accountant. This review will be noted as an agenda item at an Audit and Finance Committee meeting and will be duly noted in the minutes. The Form 990 will be provided to all voting members of the Board of Trustees prior to submission to the IRS. |
| PART VI, SECTION B, Line 12c | CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT Any employee in a position where his or her objectivity may be questioned because of an individual interest or family or personal relationship is required to notify the General Counsel. Similarly, any employee aware of any transaction or relationship that could reasonably be expected to give rise to a personal conflict of interest is required to discuss the matter promptly with the General Counsel. In addition, once every year directors, officers, key employees, and all the employees of SIFMA are required to review a copy of the Conflict of Interest Policy and to acknowledge in writing that he or she is compliant. |
| PART VI, SECTION b, Line 15 | PROCESS FOR DETERMINING COMPENSATION The executive committee and the board acting as compensation committee hires consultants to review comparable packages for any new incoming ceo and officers. The consultant presents data for comparable positions both locally and nationally and the board's executive committee makes the final decision for the salary package. Currently, the ceo has an employment contract which was approved by the executive committee and the board, governing annual salary increase and any bonus payments. For the remaining senior officers, the annual salary increase and bonus payments are determined by the annual evaluation process which must be approved by the board's compensation committee. |
| Part VI, Section C, Line 19 | any request for governing documents, conflict of interest policy, and financial statements will be provided upon request at management's discretion. |
| Part XI, LIne 9 | Post-retirement related changes other than net periodic post retirement benefit cost $1,336,339 membership dues reserve $64,013 Transfer out (societies) $2,709 ------------ Total other changes: $1,403,061 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIFMA Foundation for Investor education | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 Broadway Avenue | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10271 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521087193 | EIN |
| Primary Activities | economic edu. | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
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