2015-05-08T15:27:19-05:00 2014-12-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2014-01-01 237067291 INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION INC INFO 8472531545 3701 ALGONQUIN ROAD STE 1010 ROLLING MEADOWS IL 60008 ROBERT A MICEK CFO 8472531545 2015-05-08 1 THOMAS LANNING P00851654 9732283500 2014 2016-03-07 17:11:31Z ISACA MATT LOEB 3701 ALGONQUIN ROAD STE 1010 ROLLING MEADOWS IL 60008 64152009 0 2504 X WWW.ISACA.ORG X 1969 IL THE PRIMARY PURPOSE OF THE ASSOCIATION IS TO PROMOTE THE EDUCATION OF (SEE SCHEDULE O) INDIVIDUALS IN INFORMATION SYSTEMS AUDIT AND CONTROL, CYBERSECURITY AND RELATED TOPICS. 14 13 148 768 308358 164776 18821248 19618899 20530943 22414875 2310481 3041102 5167595 5118253 46830267 50193129 10200 70850 0 0 18743329 20885899 0 0 0 23708522 27573679 42462051 48530428 4368216 1662701 90537977 94075795 19524870 22205735 71013107 71870060 X SEE SCHEDULE O. 0 0 SEE SCHEDULE O. SEE SCHEDULE O. SEE SCHEDULE O. INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) TARGETS TWO GOALS WITH ITS ACTIVITIES: INCREASING BOTH THE CREDIBILITY AND THE CAPABILITY OF ITS CONSTITUENTS. THE ASSOCIATION ACHIEVES THOSE ACTIVITIES BY PROVIDING INFORMATION, STANDARDS, PUBLICATIONS AND ACADEMIC GUIDANCE (IN ADDITION TO THE ITEMS NOTED IN THE DESCRIPTIONS OF PROGRAM ACHIEVEMENTS 1, 2 AND 3).THE ISACA JOURNAL IS ISACA'S OFFICIAL MAGAZINE. ISSUED BIMONTHLY, AND SUPPORTED IN THE OFF MONTHS BY ONLINE ARTICLES, THE JOURNAL SEEKS TO ENHANCE THE PROFICIENCY AND COMPETITIVE ADVANTAGE OF ITS INTERNATIONAL READERSHIP BY PROVIDING PEER-REVIEWED MANAGERIAL AND TECHNICAL GUIDANCE FROM EXPERIENCED GLOBAL AUTHORS. IT IS AVAILABLE IN DIGITAL FORMAT ON THE WEB SITE AND VIA MOBILE APP AS WELL. OTHER REGULAR PERIODICALS ISSUED BY ISACA INCLUDE @ISACA, A BIWEEKLY ELECTRONIC NEWSLETTER DEDICATED TO ISACA NEWS; EXPRESSLINE, PUBLISHED MONTHLY AND PROVIDING CHAPTER LEADERS INFORMATION AND RESOURCES TO HELP THEM CARRY OUT THEIR RESPONSIBILITIES; AND COBIT FOCUS, ISSUED QUARTERLY TO COBIT USERS, TO PROVIDE THEM CASE STUDIES, INFORMATION ON NEW PRODUCTS AND EDUCATIONAL OPPORTUNITIES, AND GENERAL TIPS AND TECHNIQUES. ISACA COMPLETED A REVIEW OF ALL PERIODICALS TO IMPROVE DIGITAL FUNCTIONALITY AND EASE OF READERSHIP. FROM SEPTEMBERS RELAUNCH UNTIL YEAR-END, PAGE VIEWS AND VISITS FOR COBIT FOCUS HAVE DOUBLED AND THE BOUNCE RATE WAS CUT BY MORE THAN 25 PERCENT. THE ISACA BOOKSTORE OFFERS A SELECTION OF PEER-REVIEWED PUBLICATIONS ON PROFESSIONAL TOPICS OF INTEREST TO ISACA MEMBERS, AT DISCOUNTED PRICES. NEW SELECTIONS ARE ADDED REGULARLY, TO ENSURE THE CATALOG REMAINS CURRENT WITH CHANGING TRENDS AND MEMBER NEEDS. IN 2014, 14 BOOKS WERE ADDED TO THE BOOKSTORE ROSTER, AND SEVERAL VOLUMES WERE ADDED IN A VARIETY OF NON-ENGLISH LANGUAGES. AMONG THOSE PUBLICATIONS WERE ISACAS OWN RESEARCH PUBLICATIONS AND CERTIFICATION STUDY AIDS. THE TOTAL NUMBER OF PUBLICATIONS IN THE BOOKSTORE AT THE END OF 2014 WAS 561.ISACA DEDICATES CONSIDERABLE ATTENTION TO UNIVERSITIES (PROFESSORS, STUDENTS AND CURRICULA), RECOGNIZING THAT THEY HOLD THE FUTURE OF THE PROFESSION. THE NUMBER OF ACADEMIC ADVOCATES (PROFESSORS) INCREASED BY 16 PERCENT FROM 2013 TO 2014 AND THE NUMBER OF STUDENTS TOPPED 1,800, A 5 PERCENT INCREASE. ISACA ISSUES INFORMATION SYSTEMS AUDITING STANDARDS, GUIDELINES AND PROCEDURES, WHICH PROVIDE PRESCRIPTIVE OR SUGGESTED GUIDANCE ON HOW AUDITS SHOULD BE UNDERTAKEN. THE STANDARDS, GUIDELINES AND PROCEDURES ARE CONTINUALLY REVIEWED TO ENSURE THAT NEW ONES ARE DEVELOPED OR EXISTING ONES ARE REVISED AS NEEDED TO ALIGN WITH NEW REGULATIONS OR TECHNOLOGIES. ISACA ISSUED 18 IS AUDIT AND ASSURANCE GUIDELINES AND RELEASED THE THIRD EDITION OF THE ASSOCIATIONS IT ASSURANCE FRAMEWORK. GUIDANCE IS GROUPED INTO THE AREAS OF GENERAL, PERFORMANCE AND REPORTING. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 57 0 1 148 1 1 1 0 0 0 0 0 X 14 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X ROBERT A MICEK 8472531545 3701 ALGONQUIN ROAD STE 1010 ROLLING MEADOWS IL 60008 ALEXANDER ZAPATA LENIS DIRECTOR (6/14-12/14) 3.00 1.00 X 0 0 0 ALLAN BOARDMAN VICE PRESIDENT (1/14-6/14) 3.00 1.00 X 0 0 0 CHRISTOS DIMITRIADIS DIRECTOR (1/14-6/14) 3.00 X 0 0 0 DEBBIE LEW DIRECTOR (6/14-12/14) 3.00 1.00 X 0 0 0 FRANK YAM DIRECTOR (6/14-12/14) 3.00 1.00 X 0 0 0 GARRY BARNES VICE PRESIDENT (6/14-12/14) 3.00 1.00 X X 800 0 0 GREGORY GROCHOLSKI PAST PRESIDENT 3.00 1.00 X 0 0 0 JEFF SPIVEY VICE PRESIDENT (1/14-6/14) 3.00 1.00 X 0 0 0 JO STEWART-RATTRAY DIRECTOR (1/14-6/14) 3.00 X 0 0 0 JUAN LUIS CARSELLE VICE PRESIDENT (1/14-6/14) 3.00 1.00 X 0 0 0 KENNETH LEE VANDER WAL PAST PRESIDENT (1/14-6/14) 3.00 1.00 X 0 0 0 KRYSTEN MARIE MCCABE DIRECTOR (1/14-6/14) 3.00 X 0 0 0 MARC VAEL VICE PRESIDENT (1/14-6/14) 3.00 1.00 X 0 0 0 MATT LOEB CHIEF EXECUTIVE OFFICER (9/14-12/14) 50.00 1.00 X X 375016 0 0 RAMSES GALLEGO VICE PRESIDENT 3.00 1.00 X 0 0 0 ROB CLYDE VICE PRESIDENT (6/14-12/14) 3.00 1.00 X X 0 0 0 ROBERT E STROUD INTERNATIONAL PRESIDENT (6/14-12/14) 15.00 1.00 X X 0 0 0 STEVEN BABB VICE PRESIDENT (6/14-12/14) 3.00 1.00 X 750 0 0 THERESA GRAFENSTINE VICE PRESIDENT 3.00 1.00 X X 0 0 0 TONY HAYES INT'L PRESIDENT/PAST PRESIDENT 5.00 1.00 X X 0 0 0 VITTAL RAJ VICE PRESIDENT 3.00 1.00 X 0 0 0 ROBERT A MICEK CHIEF FINANCIAL OFFICER 50.00 1.00 X 349000 0 52540 RONALD HALE CKO / ACTING SEC & CEO (1/14-8/14) 50.00 1.00 X 445668 0 45933 CHARLES CRIBARO CHIEF HR AND ADMIN OFFICER 50.00 1.00 X 340308 0 29637 JANE SEAGO CHIEF COMMUNICATIONS OFFICER 50.00 1.00 X 330731 0 26997 RONALD RIBA CHIEF OPERATING OFFICER 50.00 1.00 X 545475 0 37215 SCOTT ARTMAN CHIEF VOLUNTEER MGT & RISK OFFICER 50.00 1.00 X 310847 0 46697 TERRY TRSAR CHIEF RELATIONS OFFICER 50.00 1.00 X 331000 0 45777 TIM MASON CHIEF MARKETING OFFICER 50.00 1.00 X 340947 0 46896 BRIAN SELBY DIRECTOR OF COBIT INITIATIVES 50.00 1.00 X 266400 0 25093 NARAYANAN KRISHNAN DIRECTOR OF WEB SERVICES 50.00 X 207665 0 12786 PRIYA SINGH DIRECTOR OF INFORMATION TECHNOLOGY 50.00 X 237170 0 50638 SHANNON DONAHUE DIRECTOR OF INFO SECURITY PRACTICES 50.00 X 221683 0 13647 THOMAS LAMM DIRECTOR OF PROFESSIONAL ADVOCACY 50.00 X 248736 0 49565 ROLF VON ROESSING FORMER OFFICER 0.00 X 43000 0 0 4595196 0 483421 57 0 1 0 NEUDESIC LLC 100 SPECTRUM CENTER DRIVE SUITE 15 IRVINE CA 92618 IT 469070 DELOITTE & TOUCHE LLP 30 ROCKEFELLER PLZ 4350 NEW YORK NY 10112 TRAINING 464275 MCGLADREY PRODUCT SALES LLC 801 NICOLLET MALL SUITE 1100 MINNEAPOLIS MN 55402 IT/WEB 381438 EXAM MATRIX 10394 W CHATFIELD AVE SUITE 110 LITTLETON CO 80127 EXAM SERVICES 281868 WINSTON & STRWAN LLP 35 W WACKER DR STE 4200 CHICAGO IL 60601 LEGAL 234876 11 19618899 19618899 CERTIFICATION PROGRAM 611430 14288860 14288860 CONFERENCES & SEMINARS 611430 6252385 6093460 158925 LICENSE FEES 541519 1543272 1543272 PUBLICATION & SUBSCRIPTION 541800 330358 22000 308358 22414875 2593684 2593684 370774 370774 13897382 13449964 447418 447418 447418 4450961 508916 3942045 3942045 SPONSORSHIP 900004 701351 701351 OTHER 900004 104083 104083 805434 50193129 25889637 308358 4376235 X 50850 20000 3702234 13555314 622907 1912531 1092913 407599 130794 182069 6605223 4933900 5024357 1285879 768934 529754 2640048 2436138 12500 1867580 129536 BOOKSTORE PURCHASE/SUBS 137669 FRANCHISE FEE 50000 BAD DEBT 43607 AWARDS 27694 360398 48530428 9459488 8160014 817632 1062693 397378 593174 1459028 2198780 12215937 7379989 3745947 4835948 74477236 77179694 181268 45492 90537977 94075795 7046142 8127100 11721845 13158347 756883 920288 19524870 22205735 X 71013107 71870060 71013107 71870060 90537977 94075795 1662701 -805748 0 X X 0 1 X 1 0 0 1 0 831217 624800 206417 5022306 3919733 1102573 6362414 2835456 3526958 4835948 DEFERRED RENT 289347 INTERCOMPANY PAYABLE 323548 OPEN ORDERS 172814 STATE CHECK LIABILITY 83101 NOTES - CAPITAL LEASE 51478 920288 X PART X, LINE 2: THE ASSOCIATION AND THE INSTITUTE HAVE RECEIVED FAVORABLE DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE STATING THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE OF 1986 (IRC), AS ORGANIZATIONS DESCRIBED IN SECTIONS 501(C)(6) AND 501(C)(3), RESPECTIVELY, EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE THAT REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS, AND THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF ACTIVITIES OR STATEMENT OF FINANCIAL POSITION. THE TAX YEARS ENDED 2011, 2012, 2013 AND 2014 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. 0 EAST ASIA AND THE PACIFIC 0 0 CONDUCT BOARD MEETINGS ANNUAL BOARD MEETING 226699 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 27678 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 636198 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 422979 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 115061 NORTH AMERICA 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 92227 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 23922 SOUTH AMERICA 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 57432 SOUTH ASIA 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 193153 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES CERTIFICATION EXAMS 251573 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES EDUCATION & CONFERENCES 567113 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATION & CONFERENCES 311932 SOUTH ASIA 0 0 PROGRAM SERVICES EDUCATION & CONFERENCES 9872 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EDUCATION & CONFERENCES 4640 0 0 0 0 0 0 1602196 1338283 2940479 EUROPE (INCLUDING ICELAND & GREENLAND) SUPPORT OPEN SOLUTIONS VIA ICTS 20000 0 0 0 0 0 0 1 ENACTUS 1959 EAST KERR ST SPRINGFIELD MO 65803 742148471 501(C)(3) 20000 SUPPORTING A GLOBAL COMMUNITY OF STUDENT, ACADEMIC AND BUSINESS LEADERS COMMITTED TO USING THE POWER OF ENTREPRENEURIAL ACTION TO TMNSFORM LIVES AND SHAPE A BETTER, MORE SUSTAINABLE WORLD. THE INSTITUTE OF INTERNAL AUDITORS RESEARCH FOUNDATION 247 MAITLAND AVE ALTAMONTE SPRINGS FL 32701 591859804 501(C)(3) 10500 CO-SPONSORSHIP 2 PART I, LINE 2: ISACAS CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAM IS A FORMALIZED APPROACH TO GIVING, DESIGNED TO PROMOTE POSITIVE SOCIAL AND ENVIRONMENTAL CHANGE. CRITERIA FOR SUPPORT OF A CAUSE (INTERNATIONAL LEVEL) THE RECIPIENT ORGANIZATION(S) AND THE AMOUNT OF THE CONTRIBUTION FOR EACH WILL BE SELECTED BY THE CSR WORKING GROUP (CONSISTING OF VOLUNTEERS REPRESENTING THE CHAPTER SUPPORT COMMITTEE, THE RELATIONS BOARD AND THE FINANCE COMMITTEE) THE FIRST YEAR OF THE PROGRAM, AND REVIEWED BY THE WORKING GROUP ANNUALLY THEREAFTER, TO DETERMINE WHETHER SUPPORT WILL CONTINUE TO BE OFFERED AND THE AMOUNT OF THE SUPPORT. CRITERIA: AN ORGANIZATION THAT IS ELIGIBLE TO RECEIVE ISACAS SUPPORT MUST: - ALINE WITH ISACA'S STATED ASPIRATION OF DEMONSTRATING "...GLOBAL LEADERSHIP IN EDUCATING, TRAINING AND INFORMING PROFESSIONALS AND ENTERPRISES IN THE AREA OF TRUST IN INFORMATION AND INFORMATION SYSTEMS - HAVE GLOBAL REACH - BE NEUTRAL WITH REGARD TO VENDOR, PLATFORM, POLITICAL VIEWS AND RELIGIOUS AFFILIATION - PUBLICLY RECOGNIZE ISACAS CONTRIBUTION SO AS TO ELEVATE ISACAS BRAND IN SUPPORT OF ITS MISSION - HAVE AN ESTABLISHED REPUTATION AND LONGEVITY IN ITS FIELD, AND OPERATE ACCORDING TO GENERALLY ACCEPTED ETHICAL STANDARDS - BE DEMONSTRATED TO SPEND THE MAJORITY OF ITS FUNDING ON ITS CAUSE, RATHER THAN ON ADMINISTRATION OR OTHER ACTIVITIES NOT PERTINENT TO ITS CAUSE - OFFER SKILLS-BASED VOLUNTEERISM, I.E., ENABLE PARTICIPATION BY MEMBERS/CHAPTERS AS VOLUNTEERS AT NON-PROFIT ORGANIZATIONS REQUIRING THEIR SKILLS, TALENTS AND EFFORT CRITERIA FOR SUPPORT OF A CAUSE (CHAPTER/INDIVIDUAL LEVEL) THE CONTRIBUTIONS MADE IN THIS PORTION OF THE CSR PROGRAM WILL BE IN RESPONSE TO REQUESTS FOR FUNDING FROM MEMBERS, VOLUNTEER LEADERS, CHAPTER AND/OR STAFF. THE REQUEST FOR FUNDING WILL BE SUBMITTED ON THE BUSINESS CASE TEMPLATE PROVIDED BY INTERNATIONAL HEADQUARTERS, AND EACH REQUEST WILL BE REVIEWED BY THE CSR WORKING GROUP (CONSISTING OF VOLUNTEERS REPRESENTING THE CHAPTER SUPPORT COMMITTEE, THE RELATIONS BOARD AND THE FINANCE COMMITTEE), WHO WILL DETERMINE WHETHER THE FUNDING WILL BE PROVIDED AND THE AMOUNT TO BE PROVIDED (IF DIFFERENT FROM THE REQUESTED AMOUNT). CRITERIA: AN ORGANIZATION THAT IS ELIGIBLE TO RECEIVE ISACA'S SUPPORT MUST: -ALIGN WITH ISACA'S STATED ASPIRATION OF DEMONSTRATING "...GLOBAL LEADERSHIP IN EDUCATING, TRAINING AND INFORMING PROFESSIONALS AND ENTERPRISES IN THE AREA OF TRUST IN INFORMATION AND INFORMATION SYSTEMS. THE ORGANIZATION MAY HAVE A DIFFERENT PURPOSE, BUT THE ACTIVITY SUPPORTED MUST ALIGN WITH ISACAS ASPIRATION. FOR EXAMPLE, THE PROPOSAL MAY REQUEST FUNDING FOR AN INSTITUTE THAT ASSISTS AT-RISK YOUNG PEOPLE, FOR THE SPECIFIC PURPOSE OF PROVIDING LAPTOPS OR OTHER COMPUTER EQUIPMENT TO BE USED TO EDUCATE/TRAIN THOSE YOUNG PEOPLE. - HAVE LOCAL OR REGIONAL REACH - BE NEUTRAL WITH REGARD TO VENDOR, PLATFORM, POLITICAL VIEWS AND RELIGIOUS AFFILIATION - PUBLICLY RECOGNIZE ISACAS CONTRIBUTION SO AS TO ELEVATE ISACAS BRAND IN SUPPORT OF ITS MISSION - HAVE AN ESTABLISHED REPUTATION AND LONGEVITY IN ITS FIELD, AND OPERATE ACCORDING TO GENERALLY ACCEPTED ETHICAL STANDARDS - BE DEMONSTRATED TO SPEND THE MAJORITY OF ITS FUNDING ON ITS CAUSE, RATHER THAN ON ADMINISTRATION OR OTHER ACTIVITIES NOT PERTINENT TO ITS CAUSE - OFFER SKILLS-BASED VOLUNTEERISM, I.E., ENABLE PARTICIPATION BY CHAPTERS/INDIVIDUALS AS VOLUNTEERS AT NON-PROFIT ORGANIZATIONS REQUIRING THEIR SKILLS, TALENTS AND EFFORT EACH CHAPTER/INDIVIDUAL MAY PRESENT ONLY ONE SUBMISSION FOR FUNDING PER YEAR, AND THE TOTAL OF THE REQUEST CANNOT EXCEED US $5,000. X X X 1 1 X X X X X 0 1 0 MATT LOEB CHIEF EXECUTIVE OFFICER (9/14-12/14) 215385 0 40000 0 119631 0 0 0 0 0 375016 0 0 0 ROBERT A MICEK CHIEF FINANCIAL OFFICER 288000 0 50000 0 11000 0 13000 0 39540 0 401540 0 0 0 RONALD HALE CKO / ACTING SEC & CEO (1/14-8/14) 365939 0 68653 0 11076 0 13000 0 32933 0 491601 0 0 0 CHARLES CRIBARO CHIEF HR AND ADMIN OFFICER 295708 0 33600 0 11000 0 13000 0 16637 0 369945 0 0 0 JANE SEAGO CHIEF COMMUNICATIONS OFFICER 287481 0 21100 0 22150 0 13000 0 13997 0 357728 0 0 0 RONALD RIBA CHIEF OPERATING OFFICER 501480 0 10100 0 33895 0 13243 0 23972 0 582690 0 0 0 SCOTT ARTMAN CHIEF VOLUNTEER MGT & RISK OFFICER 272920 0 15300 0 22627 0 13000 0 33697 0 357544 0 0 0 TERRY TRSAR CHIEF RELATIONS OFFICER 274300 0 45700 0 11000 0 13000 0 32777 0 376777 0 0 0 TIM MASON CHIEF MARKETING OFFICER 265365 0 65000 0 10582 0 13000 0 33896 0 387843 0 0 0 BRIAN SELBY DIRECTOR OF COBIT INITIATIVES 254400 0 12000 0 0 0 12712 0 12381 0 291493 0 0 0 NARAYANAN KRISHNAN DIRECTOR OF WEB SERVICES 190115 0 15000 0 2550 0 10383 0 2403 0 220451 0 0 0 PRIYA SINGH DIRECTOR OF INFORMATION TECHNOLOGY 222170 0 15000 0 0 0 12298 0 38340 0 287808 0 0 0 SHANNON DONAHUE DIRECTOR OF INFO SECURITY PRACTICES 204133 0 15000 0 2550 0 11084 0 2563 0 235330 0 0 0 THOMAS LAMM DIRECTOR OF PROFESSIONAL ADVOCACY 233736 0 15000 0 0 0 12789 0 36776 0 298301 0 0 0 PART I, LINE 4B SCOTT ARTMAN (CHIEF VOLUNTEER MGT & RISK OFFICER, $11,428 CHARLES CRIBARO (CHIEF HR & ADMIN OFFICER), $11,000 RONALD HALE (CHIEF KNOWLEDGE OFFICER / ACTING SECRETARY & CEO), $11,076 TIM MASON (CHIEF MARKETING OFFICER), $10,582 ROBERT A. MICEK (CHIEF FINANCIAL OFFICER), $11,000 RONALD RIBA (CHIEF OPERATING OFFICER), $11,423 JANE SEAGO (CHIEF COMMUNICATIONS OFFICER), $11.423 TERRY TRSAR (CHIEF RELATIONS OFFICER), $11,000 DIANE NELSON (CHIEF MEMBERSHIP OFFICER), $5,077 SCHEDULE J, PART II, COLUMN B(II): INCLUDED ON SCHEDULE J, PART II, COLUMN B(II) ARE AMOUNTS REPRESENTING BONUS PAYMENTS. THESE AMOUNTS WERE APPROVIED BY THE BOARD AND INCLUDED IN THE INDIVIDUAL'S 2014 W-2S. SCHEDULE J, PART II, COLUMN B(III): INCLUDED ON SCHEDULE J, PART II, COLUMN B(III) FOR MATT LOEB ARE AMOUNTS RELATED TO RELOCATION EXPENSES. THESE AMOUNTS WERE APPROVED BY THE BOARD AND INCLUDED IN HIS 2014 W-2. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) SERVES BOTH INDIVIDUALS AND ENTERPRISES BY BEING A LEADING GLOBAL PROVIDER OF KNOWLEDGE, CERTIFICATIONS, COMMUNITY, ADVOCACY AND EDUCATION ON INFORMATION SYSTEMS ASSURANCE AND SECURITY, GOVERNANCE OF ENTERPRISE INFORMATION TECHNOLOGY (IT), IT-RELATED RISK AND COMPLIANCE, AND OTHER TOPICS RELATED TO ENSURING TRUST IN, AND VALUE FROM, INFORMATION AND INFORMATION SYSTEMS. FOUNDED IN 1969, ISACA SPONSORS INTERNATIONAL CONFERENCES, PUBLISHES THE ISACA JOURNAL, CONDUCTS AND PUBLISHES RESEARCH, PROVIDES BENEFITS GLOBALLY TO MORE THAN 130,000 MEMBERS AND CONSTITUENTS (ASSOCIATION MEMBERS AND CERTIFICATION HOLDERS), AND DEVELOPS INTERNATIONAL INFORMATION SYSTEMS AUDITING AND CONTROL STANDARDS. ISACA ALSO ADMINISTERS THE GLOBALLY RESPECTED CERTIFIED INFORMATION SYSTEMS AUDITOR (CISA), CERTIFIED INFORMATION SECURITY MANAGER (CISM), CERTIFIED IN THE GOVERNANCE OF ENTERPRISE IT (CGEIT), AND CERTIFIED IN RISK AND INFORMATION SYSTEMS CONTROL (CRISC) DESIGNATIONS. ISACA SUPPORTS DEVELOPMENT, UPDATE AND EDUCATION ACTIVITIES RELATED TO COBIT 5, A GLOBALLY ADOPTED BUSINESS FRAMEWORK FOR GOVERNING AND MANAGING ENTERPRISE INFORMATION TECHNOLOGY AND CYBERSECURITY NEXUS (CSX), WHICH OFFERS CREDENTIALING, TRAINING AND CAREER DEVELOPMENT FOR CYBERSECURITY PROFESSIONALS AT ALL STAGES OF THEIR CAREERS. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATIONS (ISACA) PRIMARY PURPOSE IS TO SERVE ITS MEMBERS. ONE WAY ISACA DOES THAT IS BY HELPING THEM DO THEIR JOBS BETTER, BY OFFERING THEM PRAGMATIC GUIDANCE ON EMERGING TECHNOLOGIES THEY DEAL WITH EVERY DAY. IN 2014, SUPPORTING DOCUMENTS WERE PUBLISHED TO FACILITATE THE ADOPTION AND IMPLEMENTATION OF THE NEWEST ITERATION OF COBIT-COBIT 5. PUBLICATIONS RELEASED INCLUDED RISK SCENARIOS USING COBIT 5 FOR RISK AND A SERIES OF 34 AUDIT/ASSURANCE PROGRAMS FOR THE COBIT 5 PROCESSES. FOUR WHITE PAPERS WERE ISSUED, COVERING TOPICS INCLUDING THE COSO INTERNAL CONTROL/INTEGRATED FRAMEWORK AND COBIT, BRINGING THE TOTAL NUMBER OF WHITE PAPERS TO 31. IN ADDITION, FOUR LONGER PUBLICATIONS IN A EUROPEAN CYBERSECURITY SERIES WERE PUBLISHED. MUCH OF THE RESEARCH PUBLICATIONS ARE OFFERED TO MEMBERS FOR FREE DOWNLOAD AS A BENEFIT OF MEMBERSHIP. THE ASSOCIATION OFFERS MEMBER BENEFITS IN THE AREAS OF PROFESSIONAL DEVELOPMENT, COMMUNITY AND LEADERSHIP, AND CONTINUALLY REVIEWS AND EXPANDS ITS PORTFOLIO OF BENEFITS TO ADDRESS THE CHANGING NEEDS OF MEMBERS. MANY MEMBER BENEFITS ARE DOCUMENTED AND FURTHER EXPLAINED WITHIN THE OTHER RESPONSES ON THIS FORM. AS A RESULT OF THIS ACTIVITY, ISACA MEMBERSHIP GREW 4 PERCENT FROM 1 JANUARY TO 31 DECEMBER 2014, WITH A RETENTION RATE OF 81.4 PERCENT. FIVE NEW CHAPTERS WERE ADDED, TAKING THE TOTAL NUMBER OF CHAPTERS WORLDWIDE TO 207. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: INFORMATION TECHNOLOGY (IT) IS A RAPIDLY CHANGING INDUSTRY, AND IT DEMANDS A COMMITMENT ON THE PART OF ITS PRACTITIONERS TO LEARN CONTINUOUSLY AND MASTER NEW SKILLS. CERTIFICATION IS ONE WAY TO EXPAND ONE'S SKILL SET AND BE RECOGNIZED FOR DOING SO. HOLDING AN INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) PROFESSIONAL CERTIFICATION DEMONSTRATES EXCELLENCE IN THE TOPIC AND A COMMITMENT TO REMAINING CURRENT AND INFORMED; IT DISTINGUISHES AN INDIVIDUAL FROM HIS/HER PEERS. INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) OFFERS FOUR CERTIFICATIONS: CERTIFIED INFORMATION SYSTEMS AUDITOR (CISA), CERTIFIED INFORMATION SECURITY MANAGER (CISM), CERTIFIED IN THE GOVERNANCE OF ENTERPRISE IT (CGEIT) AND CERTIFIED IN RISK AND INFORMATION SYSTEMS CONTROL (CRISC). IN 2014, CISA CELEBRATED ITS 36TH YEAR WITH A YEAR-END TOTAL OF MORE THAN 17,900 EXAM REGISTRATIONS. THE CISA EXAM WAS AVAILABLE IN MULTIPLE LANGUAGES AT MORE THAN 250 LOCATIONS. THE CISA DESIGNATION HAS BEEN EARNED BY MORE THAN 114,100 PROFESSIONALS SINCE ITS INCEPTION. CISM, WHICH WAS FIRST OFFERED IN 2002, ENDED THE YEAR WITH MORE THAN 5,700 CANDIDATES REGISTERED. MORE THAN 26,900 INDIVIDUALS HAVE BEEN CERTIFIED SINCE THE CISM PROGRAM'S INCEPTION. CGEIT WAS INTRODUCED IN 2007, HAD MORE THAN 900 REGISTRANTS FOR THE TWO 2014 EXAMS AND HAS BEEN AWARDED TO MORE THAN 6,300 INDIVIDUALS WHO HAVE A SIGNIFICANT MANAGEMENT, ADVISORY OR ASSURANCE ROLE RELATED TO THE GOVERNANCE OF IT. CRISC, ISACAS NEWEST CERTIFICATION, SAW MORE THAN 2,500 TAKE ITS TWO EXAMS IN 2014. MORE THAN 18,200 PROFESSIONALS HAVE ALREADY EARNED THE CRISC CERTIFICATION SINCE ITS INCEPTION IN 2010. 2014 MARKED THE EIGHTH YEAR THE CISA AND CISM CERTIFICATIONS WERE ACCREDITED UNDER INTERNATIONAL STANDARD ANSI/ISO/IEC 17024 FROM THE INTERNATIONAL ORGANIZATION FOR STANDARDIZATION (ISO), THE FOURTH YEAR CGEIT RECEIVED THAT ACCREDITATION, AND THE SECOND YEAR THAT CRISC WAS SO RECOGNIZED. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: IN 2014, THE INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) EDUCATION ROSTER INCLUDED MAJOR FACE-TO-FACE EVENTS SUCH AS THE GLOBAL COMPUTER AUDIT, CONTROL AND SECURITY (CACS) CONFERENCES; TOPIC-SPECIFIC CONFERENCES (ON INFORMATION SECURITY AND RISK MANAGEMENT, AND ON GOVERNANCE, RISK AND COMPLIANCE); AND WEEK-LONG TRAINING EVENTS FOCUSING IN-DEPTH ON ONE OR TWO TOPICS. ISACA IS DEDICATED TO MONITORING THE PROFESSIONAL ENVIRONMENT AND DEVELOPING NEW PROGRAMS AS NEEDED TO COMPLEMENT ITS ESTABLISHED PORTFOLIO OF EVENTS. THE ASSOCIATION HAS FOCUSED A CONSIDERABLE AMOUNT OF EFFORT ON DISTANCE LEARNING, AS IT PROVIDES A WAY TO COVER LATE-BREAKING TOPICS ON A TIMELY BASIS AND OFFER LOW-COST EDUCATION TO A GLOBALLY DISPERSED AUDIENCE. THE ONLINE EVENTS PROGRAM EXPANDED TO INCLUDE QUARTERLY WEBINAR PROGRAMS SPECIFIC TO GEOGRAPHICAL REGIONS, INCLUDING A SPANISH LANGUAGE EVENT IN LATIN AMERICA AND AN EVENT IN EUROPE/AFRICA. IN ADDITION, A CYBERSECURITY NEXUS (CSX) WEBINAR SERIES WAS LAUNCHED WITH TOPICS SPECIFIC TO CYBERSECURITY. THREE CONFERENCES SOLD OUT IN 2014 AND OVERALL ATTENDANCE WAS 23 PERCENT HIGHER THAN 2013. WEBINAR AND VIRTUAL CONFERENCE PROGRAM REGISTRATIONS EXCEEDED 100,000. SINCE THESE ARE FREE EVENTS, IT MADE IT POSSIBLE FOR ISACA MEMBERS TO EARN A SIGNIFICANT NUMBER OF CONTINUING PROFESSIONAL EDUCATION CREDITS FREE OF CHARGE. ISACA ALSO CREATED AND LAUNCHED THE CYBERSECURITY FUNDAMENTALS CERTIFICATE PROGRAM, WHICH HAD SOLD-OUT WORKSHOPS. MORE THAN 370 PROFESSIONALS PURCHASED THE CERTIFICATE EXAM. AS VALUABLE AS DISTANCE LEARNING IS, THE BENEFITS OF SMALL-VENUE, FACE-TO-FACE TRAINING CONTINUES TO BE APPRECIATED. IN 2014, ISACAS ONSITE TRAINING PROGRAMS, WHICH ENTERPRISES CAN USE AS A LOW-COST, CUSTOMIZABLE WAYS TO EDUCATE MULTIPLE EMPLOYEES AT ONCE, OFFERED ONSITE TRAINING DAYS TO 255 PERCENT MORE ENTERPRISES THAN IN 2013, IN THE US AND FOUR OTHER COUNTRIES. FORM 990, PART VI, SECTION A, LINE 6 INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) MAINTAINS A MEMBERSHIP OF INDIVIDUALS; THERE IS NO CORPORATE MEMBERSHIP CATEGORY. ANYONE INTERESTED IN THE PURPOSES AND OBJECTIVES OF THE ASSOCIATION IS ELIGIBLE FOR MEMBERSHIP. THE VAST MAJORITY OF ISACA MEMBERS ALSO BELONG TO A LOCAL CHAPTER (MEMBERSHIP IN ISACA IS REQUIRED FOR ANYONE HOLDING MEMBERSHIP IN A CHAPTER). A MEMBER-AT-LARGE CATEGORY EXISTS FOR INDIVIDUALS WHO WISH TO JOIN ISACA BUT WHO LIVE AT SUCH A DISTANCE FROM A LOCAL CHAPTER THAT ATTENDANCE AT MEETINGS IS PROHIBITIVE. STUDENT AND RETIRED MEMBER CATEGORIES ARE OFFERED AS WELL. ISACA'S MEMBERSHIP IS CHARACTERIZED BY DIVERSITY. THE CONSTITUENTS LIVE AND WORK IN MORE THAN 185 COUNTRIES AND RUN THE GAMUT OF JOB TITLES, INCLUDING INFORMATION SYSTEM AUDITOR, CONSULTANT, EDUCATOR, INFORMATION SECURITY MANAGER, REGULATOR, CHIEF INFORMATION OFFICER, INTERNAL AND EXTERNAL AUDITOR, COMPLIANCE OFFICER, RISK MANAGER AND STUDENT. SOME ARE NEW TO THE FIELD, WHILE OTHERS ARE AT MIDDLE MANAGEMENT LEVELS OR SENIOR RANKS. THEY WORK IN FINANCE AND BANKING, PUBLIC ACCOUNTING, HOSPITALITY, HEALTH CARE, GOVERNMENT AND THE PUBLIC SECTOR, UTILITIES, MANUFACTURING AND RETAIL. ISACA MEMBERS EMBRACE THIS DIVERSITY AS PROVIDING A VAST LEARNING GROUND WHERE THEY MAY DELVE INTO THE CHALLENGES AND OPPORTUNITIES FACED BY COLLEAGUES IN OTHER COUNTRIES, POSITIONS OR INDUSTRIES. ISACA RECOGNIZES THAT ITS MEMBERS CONSTITUTE AN EXTENSIVE AND VARIED POOL OF EXPERTISE; EXPERTISE THE ASSOCIATION COUNTS ON TO HELP PROVIDE SERVICES AND PRODUCTS THAT ENGENDER CREDIBILITY AND CAPABILITY IN ITS CONSTITUENTS. THE MORE MEMBERS, THE MORE EXPERTISE; THE MORE EXPERTISE, THE BETTER THE ABILITY TO MEET CONSTITUENT NEEDS. ISACA'S MEMBERS ARE ITS MOST VALUABLE ASSET. FORM 990, PART VI, SECTION A, LINE 7A INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) HAS A NOMINATING COMMITTEE THAT PREPARES A SLATE OF OFFICERS (INTERNATIONAL PRESIDENT AND VICE PRESIDENTS) FOR MEMBER REVIEW. MEMBERS MAY SUBMIT THE NAMES OF ADDITIONAL CANDIDATES BY WAY OF PETITION PRIOR TO 120 DAYS BEFORE THE ANNUAL MEETING OF THE MEMBERSHIP. THE PETITION MUST BE SIGNED BY ONE-TWENTIETH OF 1 PERCENT OF THE MEMBERS IN GOOD STANDING, EQUALING A MINIMUM OF 100 MEMBERS, NO MORE THAN 20 OF WHICH MAY BE FROM ANY ONE CHAPTER. IF MEMBERS PROPOSE ADDITIONAL CANDIDATES OR IF THE NOMINATING COMMITTEE ITSELF PROPOSES MORE CANDIDATES THAN THERE ARE OPENINGS ON THE BOARD OF DIRECTORS, AN ELECTION IS HELD. IF AN ELECTION IS HELD, THE ELECTION IS CONDUCTED BY MAIL BALLOT. ONLY THOSE BALLOTS RECEIVED 20 OR MORE DAYS PRIOR TO THE ANNUAL MEETING ARE COUNTED. RESULTS OF THE ELECTION ARE CERTIFIED BY AN INDEPENDENT PROFESSIONAL GROUP AND ANNOUNCED AT THE ANNUAL MEETING. IF NO ADDITIONAL CANDIDATES ARE PROPOSED BY THE MEMBERS, OR THE NOMINATING COMMITTEE'S SLATE PRESENTS A NUMBER OF CANDIDATES WHICH DOES NOT EXCEED THE NUMBER OF OPENINGS AVAILABLE, THE COMMITTEE'S SLATE IS CONSIDERED ELECTED BY ACCLAMATION. FORM 990, PART VI, SECTION A, LINE 7B WHEREAS NOT ALL DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO REVIEW AND APPROVAL BY THE MEMBERSHIP, CERTAIN ONES ARE. EACH YEAR, AT THE ANNUAL MEETING OF THE MEMBERSHIP, THE FOLLOWING ITEMS ARE PRESENTED TO THE MEMBERS IN ATTENDANCE: - HIGHLIGHTS OF DECISIONS MADE BY THE BOARD OVER THE PREVIOUS YEAR - THE PREVIOUS ANNUAL MEETING'S MINUTES - THE TREASURER'S REPORT - APPOINTMENT OF THE ASSOCIATION'S INDEPENDENT AUDITORS FOR THE FOLLOWING YEAR IN ADDITION, IF THE BOARD OF DIRECTORS HAS MADE ANY REVISIONS TO THE ARTICLES OF INCORPORATION OR BYLAWS, THOSE REVISIONS MUST BE PRESENTED AT THE ANNUAL MEETING OR BY WRITTEN BALLOT TO THE MEMBERS RESPECTIVELY FOR RATIFICATION. THE REVISIONS TAKE EFFECT ONLY AFTER MEMBER RATIFICATION IS ATTAINED. FORM 990, PART VI, SECTION B, LINE 11 THE 2014 FORM 990 FOR INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) WAS PREPARED BY COHNREZNICK LLP (COHNREZNICK), BASED UPON INFORMATION PROVIDED BY ISACA. THIS DOCUMENT SUMMARIZES THE REVIEW POINTS AND AVAILABILITY ASSOCIATED WITH THE RETURNS. THE DATA FOR THE RETURN WAS COMPILED BASED ON INFORMATION PREPARED FOR THE 2014 AUDIT, AS WELL AS OTHER ACCOUNTING RECORDS. THIS INFORMATION WAS SUBMITTED TO COHNREZNICK FOR PREPARATION OF THE RETURNS. IN ADDITION TO THE FINANCIAL INFORMATION COHNREZNICK RECEIVED, COHNREZNICK HAD AN OPPORTUNITY TO RAISE QUESTIONS ABOUT GOVERNANCE AND OTHER ISSUES, AND REQUEST ADDITIONAL INFORMATION AS NEEDED. THE NARRATIVE EXPLANATIONS OF PROGRAM ACCOMPLISHMENTS AND POLICIES WERE COORDINATED WITH THE ISACA DIRECTOR OF COMMUNICATIONS AND THE MEMBERS OF THE EXECUTIVE TEAM. UPON COMPLETION OF THE RETURN, SEVERAL LAYERS OF REVIEW WERE CONDUCTED: - INITIAL REVIEWS OF RETURN: THE INITIAL REVIEW OF THE COMPLETED RETURN WAS COMPLETED BY THE RESPECTIVE STAFF WITHIN THE FINANCE DEPARTMENT. - SENIOR MANAGEMENT REVIEW: FOLLOWING THE INITIAL REVIEW, THE EXECUTIVE TEAM INCLUDING THE CEO WERE PROVIDED A COPY OF THE RETURN FOR COMMENT. THE CEO AND SR. DIRECTOR OF HUMAN RESOURCES ALSO PROVIDED AN ADDITIONAL REVIEW OF THE COMPENSATION-RELATED AREAS. COMMENTS WERE FORWARDED TO COHNREZNCIK FOR INCORPORATION INTO THE RETURN. - VOLUNTEER REVIEW: THE COMPENSATION COMMITTEE WAS DELEGATED THE REVIEW OF THE COMPENSATION-RELATED SECTIONS OF THE RETURN (AS OUTLINED IN ITS CHARTER). A DETAILED REVIEW OF THE FORM 990 COMPENSATION DATA AND THE APPLICABLE SUPPORTING DOCUMENTATION WAS COMPLETED BY AN INDEPENDENT EXTERNAL ACCOUNTING FIRM. THE CONCLUSIONS OF THE REVIEW WERE PROVIDED TO THE COMPENSATION COMMITTEE AS PART OF ITS REVIEW OF THE RELATED DISCLOSURES PERTAINING TO COMPENSATION. -- THE ORGANIZATIONS GOVERNANCE ADVISORY COUNCIL (GAC) CHAIR REVIEWED THE REMAINDER OF THE RETURN. THE INTERNATIONAL PRESIDENT WAS ALSO PROVIDED THE OPPORTUNITY TO REVIEW THE RETURN AT THIS TIME. -- COMMENTS FROM THESE REVIEWS WERE EVALUATED AND PROVIDED TO COHNREZNICK, WHO UPDATED THE RETURN, IF APPLICABLE. -- THE BOARD OF DIRECTORS WAS PROVIDED ACCESS TO THE RETURN VIA THE BOARD PORTAL (WEB SITE) PRIOR TO ITS FILLING. FORM 990, PART VI, SECTION B, LINE 12C INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) HAS A FORMAL WRITTEN CONFLICT OF INTEREST POLICY ADDRESSING INSTANCES WHERE A THIRD-PARTY RELATIONSHIP OF A PAID CONSULTANT, VOLUNTEER AND/OR EMPLOYEE COULD IN SOME WAY POTENTIALLY PRESENT OR APPEAR TO PRESENT A COMPROMISE RELATED TO ACTIONS AND DECISIONS MADE ON BEHALF OF ISACA. THE POLICY ALLOWS FOR REMEDIES AND/OR APPROPRIATE RESPONSES BASED ON A JOINT DETERMINATION BY ISACA MANAGEMENT AND VOLUNTEER LEADERSHIP OF THE NATURE AND EXTENT OF THE POTENTIAL CONFLICT. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A PERIODIC BASIS BY THE GOVERNANCE ADVISORY COUNCIL (GAC) AND APPROVED BY THE ISACA BOARD OF DIRECTORS. POTENTIAL CONFLICTS OF INTEREST ARE DOCUMENTED AND MONITORED EACH YEAR, THROUGH (1) SELF-PROCLAMATIONS MADE BY INDIVIDUAL VOLUNTEERS WHO SIGN THE PARTICIPATION AGREEMENTS REQUIRED FOR PARTICIPATION IN ASSOCIATION BOARDS, COMMITTEES, SUBCOMMITTEES AND TASK FORCES; (2) DISCLOSURE OF CONFLICTS IN STANDARD CONSULTING AGREEMENTS; AND (3) DISCLOSURE BY ISACA EMPLOYEES UPON HIRE (AND ANNUALLY) BY REVIEW AND SIGNATURE OF THE ORGANIZATION'S EMPLOYEE AGREEMENT. CONSULTANTS, VOLUNTEERS AND EMPLOYEES ARE ENCOURAGED TO REPORT ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. IF SUCH INSTANCES ARE REPORTED, THEY ARE DEALT WITH AT THAT TIME AND BASED ON THE CIRCUMSTANCES RELATING TO THE POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PHILOSOPHY OF INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA), WHICH IS AFFIRMED BY THE BOARD OF DIRECTORS, IS TO PROVIDE COMPETITIVE COMPENSATION AND BENEFITS COVERAGE IN SUPPORT OF THE GOALS AND OBJECTIVES OF THE ORGANIZATION. THE COMPENSATION PHILOSOPHY IS SUPPORTED BY THE USE OF AN INDEPENDENT COMPENSATION CONSULTING FIRM AND THE ESTABLISHMENT OF A COMPENSATION COMMITTEE COMPOSED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS (CURRENT AND TWO IMMEDIATE PAST INTERNATIONAL PRESIDENTS). BASED ON THE COMPENSATION PHILOSOPHY, THE COMPENSATION RANGE FOR THE CEO IS DEVELOPED BY THE COMPENSATION CONSULTANT AND REPORTED TO THE COMMITTEE. COMPENSATION RANGES ARE ALSO DEVELOPED BY THE CONSULTANT FOR THE EXECUTIVE MANAGEMENT TEAM WITH COMPENSATION VARIANCES TO THE RANGES PROVIDED TO THE COMMITTEE. RANGES ARE CALCULATED BASED ON POSITION RESPONSIBILITIES AND A COMPILATION OF PUBLISHED COMPENSATION SURVEYS FOR DEFINED COMPARATIVE GROUPS REPRESENTATIVE OF ISACA. IN ADDITION, AVAILABLE DATA FROM FILED IRS FORM 990S MAY BE USED TO SUPPLEMENT THE SURVEY DATA UTILIZED BY THE COMPENSATION COMMITTEE. THE FINAL REPORT OF THE COMPENSATION CONSULTANT AS ACCEPTED BY THE COMMITTEE, THE COMPENSATION PHILOSOPHY, AND CONTRACT (IF APPLICABLE) THEN SERVE AS THE BASIS FOR THE DETERMINATION COMPENSATION, CONSISTING OF BASE SALARY, TOTAL CASH COMPENSATION AND BENEFITS. DETERMINATION FOR EXECUTIVE MANAGEMENT IS MADE BY THE CEO BASED UPON THE ACCEPTED COMPENSATION RANGES. DETERMINATION FOR THE CEO IS MADE BY THE COMPENSATION COMMITTEE ITSELF. THIS PROCESS IS COMPLETED ON AN ANNUAL BASIS, GATHERING THE INFORMATION NECESSARY TO EVALUATE THE MARKET COMPETITIVENESS OF ISACA'S COMPENSATION; PROVIDE DATA ON EXECUTIVE COMPENSATION FROM A CONTROL AND GOVERNANCE STANDPOINT; AND FACILITATE ISACA'S ABILITY TO ATTRACT, RETAIN AND MOTIVATE QUALITY STAFF, ACCOMPLISH ORGANIZATIONAL OBJECTIVES AND PROVIDE VALUE TO ITS CONSTITUENTS, WHICH ISACA CONSIDERS CRITICALLY IMPORTANT TO ITS FUTURE FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING DOCUMENTS ARE POSTED TO THE WEB SITE AND PROVIDED UPON REQUEST: (1) PARTICIPATION AGREEMENT AND INTELLECTUAL PROPERTY (IP) WAIVER, WHICH OUTLINES THE CONFLICT OF INTEREST POLICY AND INTELLECTUAL PROPERTY OWNERSHIP ISSUES AND IS REQUIRED TO BE SIGNED BY ALL VOLUNTEERS; (2) THE ARTICLES OF INCORPORATION OF THE ORGANIZATION AND BYLAWS OF THE ORGANIZATION; AND (3) THE ANNUAL REPORT. INFORMATION SYSTEMS AUDIT AND CONTROL ASSOCIATION (ISACA) DOES NOT HAVE A FORM 1023, BUT IT DOES PROVIDE THE IRS LETTER OF DETERMINATION, UPON REQUEST. IN ADDITION, FORM 990 IS PUBLICLY AVAILABLE THROUGH GUIDESTARS WEB SITE AND THE ILLINOIS ATTORNEY GENERALS WEB SITE. FORM 990, PART IX, LINE 11G EMAIL COMMUNICATION SERVICES 95,617. EXAM DEVELOPMENT & ADMINISTRATION 2,522,645. MEDIA/PUBLIC RELATIONS SERVICES 737,387. OTHER PROFESSIONAL SERVICES 1,304,038. RECRUITING/PLACEMENT FEES 267,218. STRATEGIC CONSULTING SERVICES 1,434,560. TEMPORARY CLERICAL SERVICES 8,987. TEMPORARY PERSONNEL SERVICES 149,421. TRANSLATION SERVICES 85,350. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. 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