2014-02-11T12:07:14-06:00 2013-03-31 KPMG LLP 345 Park Avenue New York NY 101540102 990 2012-04-01 237259445 AMERICAN MANAGEMENT ASSOCIATION INT'L % AMA INTERNATIONAL AMER 2125868100 1601 BROADWAY Suite NEW YORK NY 100197420 vivianna guzman 2125868100 2014-02-11 true 2127589700 2012 2015-11-30 17:44:51Z EDWARD REILLY 1601 BROADWAY NEW YORK NY 100197420 92997963 false 2585 X WWW.AMANET.ORG X 1923 NY THE ASSOCIATION IS MEMBERSHIP-BASED MANAGEMENT EDUCATION ORGANIZATION. THE ASSOCIATION OFFERS A FULL RANGE OF BUSINESS EDUCATION & MANAGEMENT DEVELOPMENT PROGRAMS FOR INDIVIDUALS AND ORGANIZATIONS, WORLDWIDE. 13 12 395 292 1101624 -1076628 5000 0 79338019 80393383 1514837 1421698 8630316 8950617 89488172 90765698 0 7500 0 0 35087309 33021126 0 0 0 56229222 56586174 91316531 89614800 -1828359 1150898 93857446 94208021 65020864 65409758 28836582 28798263 X AMERICAN MANAGEMENT ASSOCIATION INTERNATIONAL (THE "ASSOCIATION") IS A MEMBERSHIP-BASED MANAGEMENT EDUCATION ORGANIZATION. THE ASSOCIATION OFFERS A FULL RANGE OF BUSINESS EDUCATION AND MANAGEMENT DEVELOPMENT PROGRAMS. FOR MORE INFORMATION, SEE SCHEDULE O. false false 67037890 7500 69032837 EDUCATIONAL ACTIVITIES 7785601 6657717 MANAGEMENT PUBLICATIONS 3599601 4702829 MEMBERSHIP ACTIVITIES 78423092 true false false false false false false false false false true false false true true true false true true true true false false false false false false false true true false false false false false false false false false false false false true true true true false false true 844 0 true 395 true true true true BE FR JA false false false false false false false false X 13 12 false false false false true true true true true false true true true true true true true true true true false AZ CA GA IL MA NY OR X AMA INTERNATIONAL 2125868100 1601 BROADWAY NEW YORK NY 100197420 PETER W BRUCE 2.0 0.0 X 0 0 JAMES CORGEL 2.0 0.0 X 0 0 CHARLES R CRAIG 4.0 0.0 X X 0 0 LEW CRAMER 2.0 0.0 X 0 0 JEFF DAVIS 2.0 0.0 X 0 0 EDWARD D HOROWITZ 4.0 0.0 X 0 0 SIR PAUL JUDGE 4.0 0.0 X X 0 0 DOUGLAS W MCCORMICK 4.0 0.0 X 0 0 JAIME DE PINIES 2.0 0.0 X 0 0 E JOHN RICE JR 2.0 0.0 X 0 0 PAMELA GRUNDER SHEIFFER 4.0 0.0 X 0 0 JAMES WALL 4.0 0.0 X 0 0 DIANE YU 2.0 0.0 X 0 0 EDWARD T REILLY 50.0 10.0 X X 1545069 41760 VIVIANNA GUZMAN 50.0 10.0 X 631940 23596 ARTHUR LEVY 50.0 10.0 X 462513 29693 RICHARD BARTON 50.0 10.0 X 441181 41987 MANOS AVRAMIDIS 50.0 10.0 X 359014 38641 CHERYL STERN 50.0 0.0 X 453109 10915 FRANCIS VAN DEN BOSCH 25.0 25.0 X 150905 158666 25412 ROBERT SMITH 50.0 0.0 X 270603 25131 JUDITH ALDEN 50.0 0.0 X 262160 13318 DIANE LAURENZO 50.0 0.0 X 251940 40902 4828434 158666 291355 58 false true false BANTA CORPORATION 111 SOUTH WACKER DRIVE CHICAGO IL 60606 PRINTING SERVICES 3831523 GOOGLE INC 1600 AMPITHEATER PARKWAY MOUNTAIN VIEW CA 94043 MARKETING SERVICES 1234754 ST JOSEPH DIGITAL SOLUTIONS 1165 KENASTON STREET PO BOX 9809 OTTAWA ONTARIO CA K1G 6S1 PRINTING SERVICES 957770 RESTAURA RUE CHARLES LE MAIRIE 1 1160 BRUXE BRUSSELS 0 BE CATERING SERVICES 936260 INFOGROUP INC 1020 E 1ST STREET PAPILLION NE 68046 MARKETING SERVICES 552698 45 0 EDUCATIONAL ACTIVITY 611600 69032837 69032837 MANAGEMENT PUBLICATIONS 611600 6657717 6657717 MEMBERSHIP ACTIVITIES 611600 4702829 4702829 80393383 1421698 1421698 0 2412552 2412552 6887775 2232265 4655510 0 4655510 1101624 3553886 0 0 0 0 SHARED SERVICES 611600 968689 968689 LIST RENTALS 525990 64712 64712 ALL OTHER 541800 849154 849154 1882555 90765698 81362072 1101624 8302002 0 0 7500 7500 0 0 0 0 3608794 483099 3125695 0 0 23832463 20744302 3088161 437126 437126 3434546 3277897 156649 1708197 1463082 245115 0 0 472636 163 472473 354437 29031 325406 0 0 0 0 91512 91512 2615084 2185852 429232 9988410 9988410 3238606 2806480 432126 1514360 1514360 1542033 1542033 8263556 7889500 374056 571275 363729 207546 0 0 20488632 20488632 561578 556729 4849 0 0 3775087 3501286 273801 449667 364286 85381 NONOPERATING EXPENSES 1108867 1108867 NEW PROGRAM DEVELOPMENT 354726 354726 OUTSIDE AGENTS 212572 197101 15471 BAD DEBT EXPENSE 187352 187352 795784 477542 318242 89614800 78423092 11191708 0 1819918 2739797 5358573 4737089 0 0 6384665 7703512 0 0 0 0 0 0 1666774 1564376 5457512 4994288 82677326 56894255 29439144 25783071 11261530 8843203 0 0 0 0 0 0 32469330 37842685 93857446 94208021 19310385 19480232 0 0 12118768 12589721 0 0 0 0 0 0 7779913 7871543 0 0 25811798 25468262 65020864 65409758 X 28836582 28798263 0 0 0 0 28836582 28798263 93857446 94208021 X 1150898 266223 -1455440 X false true X true false X 3971634 3971634 31520355 17956673 13563682 18675822 14757320 3918502 28509515 24180262 4329253 0 0 0 25783071 IMACAN MANAGEMENT CENTRE 20420127 MGMT CENTER DE MEXICO AC 6823474 AMA EUROPE SA 9802551 PAID IN CAPITAL-AMA EUROPE SA 796533 37842685 0 OTHER LIABILITIES 25468262 25468262 X UNCERTAINTIES IN INCOME TAXES SCHEDULE D, PART X, LINE 2 THE ASSOCIATION FOLLOWS THE GUIDANCE OF ASC 740-10, INCOME TAXES - OVERALL, WHICH ADDRESSES THE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740-10 ALSO PROVIDES RELATED GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURES. THE ASSOCIATION UTILIZES A THRESHOLD OF MORE-LIKELY THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION DID NOT RECOGNIZE ANY UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED MARCH 31, 2013 AND 2012. CONSOLIDATED FINANCIAL STATEMENT SCHEDULE D, PART XI AND XII AMERICAN MANAGEMENT ASSOCIATION IS PART OF A CONSOLIDATED FINANCIAL STATEMENT AUDIT IN COMBINATION WITH ITS RELATED ORGANIZATIONS. THE CONSOLIDATED FINANCIAL STATEMENTS ISSUED FOR THE FISCAL YEAR ENDED MARCH 31, 2013 WERE PREPARED IN ACCORDANCE WITH GAAP. true true true true true true true false false false false false false false false false false true RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 AMA PUBLICIZES ITS NONDISCRIMINATORY POLICY THROUGH ITS PROMOTIONAL MATERIALS AND IN NATIONAL NEWSPAPER MEDIA. THE AMERICAN MANAGEMENT ASSOCIATION INTERNATIONAL DOES NOT DISCRIMINATE IN EMPLOYMENT, ADMISSION TO MEMBERSHIP, OR ADMISSION OF SPEAKERS OR REGISTRANTS TO ITS PROGRAMS ON THE BASIS OF RACE, COLOR, RELIGION, GENDER, AGE, SEXUAL ORIENTATION, DISABILITY, NATIONAL OR ETHNIC ORIGIN, VETERAN STATUS, OR ANY OTHER BASIS PROHIBITED BY STATE OR LOCAL LAW. Central America and the Caribbean Program Services EDUCATIONAL ACTIVITIES 3219 East Asia and the Pacific Program Services EDUCATIONAL ACTIVITIES 216245 Europe (Including Iceland and Greenland) 1 175 Program Services EDUCATIONAL ACTIVITIES 7055236 Middle East and North Africa Program Services EDUCATIONAL ACTIVITIES 50348 North America Program Services EDUCATIONAL ACTIVITIES 133075 Russia and the Newly Independent States Program Services EDUCATIONAL ACTIVITIES 17792 South America Program Services EDUCATIONAL ACTIVITIES 21612 South Asia Program Services EDUCATIONAL ACTIVITIES 78333 Sub-Saharan Africa Program Services EDUCATIONAL ACTIVITIES 26595 1 175 1 175 7602455 7602455 true false true false false true EXPENDITURES PER REGION SCHEDULE F, PART I, LINE 3, COLUMN F THE ORGANIZATION REPORTS EXPENDITURES PER REGION ON AN ACCRUAL BASIS WHICH IS CONSISTENT WITH THE ACCOUNTING METHOD USED FOR THE ORGANIZATION'S FINANCIAL STATEMENTS. BOYCOTTING COUNTRIES SCHEDULE F, PART IV, LINE 6 THE ORGANIZATION CONDUCTED A LIMITED NUMBER OF EDUCATIONAL ACTIVITIES IN QATAR AND THE UNITED ARAB EMIRATES DURING THE TAX YEAR. IN ADDITION, DURING THE TAX YEAR AMERICAN MANAGEMENT ASSOCIATION EUROPE SA, A RELATED ORGANIZATION TAXABLE AS A CORPORATION, ESTABLISHED IN BELGIUM, ALSO HELD A FEW EDUCATIONAL ACTIVITIES IN KUWAIT, SAUDI ARABIA AND THE UNITED ARAB EMIRATES. true SCHOLARSHIPS 5 7500 PROCEDURES FOR MONITORING GRANTS SCHEDULE I, PART I, LINE 2 AMA AWARDS A LIMITED AMOUNT OF SCHOLARSHIPS ANNUALLY IN THE AMOUNT OF $1,500 EACH TO ASSIST CHILDREN OF ELIGIBLE STAFF MEMBERS IN PURSUING THEIR COLLEGE EDUCATION. THESE AWARDS ARE FOR STUDENTS BEGINNING THEIR FRESHMAN YEAR OF COLLEGE AND ARE RENEWABLE THE FOLLOWING THREE YEARS OF SCHOOL, PROVIDING THAT THE STUDENT MAINTAINS A CUMULATIVE GRADE POINT AVERAGE OF 3.00 (B) OR ABOVE FOR THE ACADEMIC YEAR. WINNERS ARE SELECTED BY A SCHOLARSHIP COMMITTEE COMPRISED OF PROMINENT EDUCATORS FROM DIFFERENT FIELDS OF KNOWLEDGE. THE SCHOLARSHIPS ARE AWARDED BASED UPON SCHOLASTIC ACHIEVEMENT, EXTRA-CURRICULAR ACTIVITIES AND PERSONAL CHARACTER. SCHOLARSHIP AWARDS ARE PAID DIRECTLY TO THE RECIPIENT'S ACCREDITED COLLEGE OR UNIVERSITY. X X X true true X X X X X true false false true false false false false false EDWARD T REILLY 760836 756000 28233 4169 37591 1586829 VIVIANNA GUZMAN 341112 290000 828 4125 19471 655536 ARTHUR LEVY 270691 190000 1822 3439 26254 492206 RICHARD BARTON 255785 185000 396 4450 37537 483168 MANOS AVRAMIDIS 208810 150000 204 4523 34118 397655 CHERYL STERN 87972 70057 295080 10915 464024 FRANCIS VAN DEN BOSCH 72811 72811 78094 85855 24938 474 175843 159140 ROBERT SMITH 204336 65000 1267 3074 22057 295734 JUDITH ALDEN 72987 49104 140069 0 13318 275478 DIANE LAURENZO 186158 65000 782 2677 38225 292842 Supplemental Information 1 Schedule J, Part I, LINE 1A FIRST-CLASS OR CHARTER TRAVEL: ------------------------------ IN ACCORDANCE WITH COMPANY POLICY AND HIS EMPLOYMENT CONTRACT, FIRST CLASS/CHARTER TRAVEL IS PROVIDED FOR THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE SHALL BE ENTITLED TO USE UP TO, AND INCLUDING, FIRST CLASS TRAVEL WHEN IT (A) IS PRUDENT OR DICTATED BY BUSINESS NECESSITY, AND (B) IS SUPPORTED BY THE COMPANY'S FINANCIAL CONDITION (AS DETERMINED BY THE BOARD). CHARTER FLIGHTS FOR OFFICERS AND KEY EMPLOYEES ARE ALSO PERMITTED PER COMPANY POLICY. BUSINESS RELATED TRAVEL IS NOT TREATED AS TAXABLE COMPENSATION. TRAVEL FOR COMPANIONS: ---------------------- IN ACCORDANCE WITH COMPANY POLICY AND HIS EMPLOYMENT CONTRACT, WHEN ENGAGED IN ACTIVITIES IN FURTHERANCE OF, OR ON BEHALF OF THE ASSOCIATION, THE CHIEF EXECUTIVE OFFICER'S SPOUSE IS ENTITLED TO HAVE ALL APPROPRIATE TRAVEL EXPENSES INCURRED DURING SUCH ACTIVITIES REIMBURSED BY THE ASSOCIATION UPON THE PRESENTATION OF PROPER DOCUMENTATION OF SUCH EXPENSES. THE CEO RECEIVED A DE MINIMIS AMOUNT OF SUCH TAXABLE REIMBURSEMENT IN THE 03/31/13 TAX YEAR. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: ---------------------------------------------- IN ACCORDANCE WITH HIS EMPLOYMENT CONTRACT, CERTAIN SOCIAL CLUB DUES ARE PROVIDED FOR THE CHIEF EXECUTIVE OFFICER. ADDITIONALLY, THE COMPANY CONTRIBUTES $200 ANNUALLY (AS A TAXABLE FRINGE BENEFIT) IN HEALTH CLUB DUES ON BEHALF OF INDIVIDUALS WISHING TO PARTICIPATE. Supplemental Information 2 Schedule J, Part I, LINE 4a Mr. Van Den Bosch received severance compensation of $163,949. This amount has been reported in Schedule J, Part II, column (B)(iii). Supplemental Information 3 Schedule J, Part I, LINE 5 The organization pays commissions to its sales people based upon their achievement of certain sales quotas. Amounts earned but not yet paid are accrued accordingly. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 AMERICAN MANAGEMENT ASSOCIATION INTERNATIONAL (THE "ASSOCIATION") IS A MEMBERSHIP-BASED MANAGEMENT EDUCATION ORGANIZATION. THE ASSOCIATION OFFERS A FULL RANGE OF BUSINESS EDUCATION AND MANAGEMENT DEVELOPMENT PROGRAMS FOR INDIVIDUALS AND ORGANIZATIONS, WORLDWIDE. THE ASSOCIATION, INCORPORATED BY THE REGENTS OF THE UNIVERSITY OF THE STATE OF NEW YORK, IS EXEMPT FROM UNITED STATES FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSOLIDATED FINANCIAL STATEMENTS FORM 990, PART IV, LINE 12 AMERICAN MANAGEMENT ASSOCIATION INTERNATIONAL IS AUDITED IN COMBINATION WITH ITS BRANCH IN BELGIUM AND ITS AFFILIATED ENTITIES IN CANADA AND MEXICO. ALTHOUGH SEPARATE AUDITED FINANCIAL STATEMENTS ARE NOT ISSUED FOR AMERICAN MANAGEMENT ASSOCIATION INTERNATIONAL, A CONSOLIDATED AUDITED FINANCIAL STATEMENT WAS ISSUED FOR THE FISCAL YEAR ENDED MARCH 31, 2013 WHICH WAS PREPARED IN ACCORDANCE WITH GAAP. AS OF MARCH 31, 2012, THE ASSOCIATION DISCONTINUED CERTAIN OPERATIONS IN ASIA. IN 2012, LIMITED REVIEW PROCEDURES WERE PERFORMED FOR THE ASSOCIATION'S BRANCH IN JAPAN. ORGANIZATION MEMBERS FORM 990, PART VI, SECTION A, LINE 6-7B AMA IS A MEMBER-BASED ORGANIZATION. MEMBERS OF THE ASSOCIATION ELECT THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. CERTAIN TRANSACTIONS OF THE CORPORATION, ACCORDING TO THE BY-LAWS AND/OR ARTICLES OF INCORPORATION, ARE APPROVED BY THE MEMBER ASSOCIATES. PROCESS USED TO REVIEW FORM 990 FORM 990, PART VI, SECTION B, LINE 11b THE ASSOCIATION'S FORM 990 IS INITIALLY PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE ORGANIZATION'S FINANCE DEPARTMENT IN CONSULTATION WITH VARIOUS STAFF. THE DRAFT RETURN IS FIRST REVIEWED BY THE ASSOCIATION'S FINANCE DEPARTMENT AND EXECUTIVES. IT IS THEN PROVIDED TO THE ASSOCIATION'S BOARD OF TRUSTEES AND AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C ALL NEW EMPLOYEES ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE, AT THE TIME OF HIRING, TO HUMAN RESOURCES DISCLOSING ANY OUTSIDE AFFILIATIONS. ALL CURRENT EMPLOYEES ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE, ANNUALLY, TO THE HUMAN RESOURCES DISCLOSING ALL OUTSIDE AFFILIATIONS. IN ADDITION, EMPLOYEES ARE REQUIRED TO DISCLOSE TO HUMAN RESOURCES ANY OUTSIDE AFFILIATIONS OR POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE THROUGHOUT THE YEAR. HUMAN RESOURCES REVIEWS THE OUTSIDE AFFILIATIONS TO DETERMINE IF THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST OR VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. IF SO, APPROPRIATE ACTION IS TAKEN BY GENERAL COUNSEL TO RESOLVE ANY SUCH CONFLICTS OR VIOLATIONS, INCLUDING CAUSING A BOARD MEMBER TO RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND VOTING ON THE ISSUE, AND CAUSING AN EMPLOYEE TO TERMINATE HIS/HER OUTSIDE AFFILIATION OR TAKING APPROPRIATE DISCIPLINARY ACTION. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15A/B AMA'S EXECUTIVE COMPENSATION IS REVIEWED AND APPROVED BY ITS COMPENSATION & BENEFITS COMMITTEE (THE "COMMITTEE") AND BOARD OF TRUSTEES (THE "BOARD"). THE PROCESS INCLUDES THE INDEPENDENT COMMITTEE SEEKING THE ADVICE OF AN OUTSIDE COMPENSATION FIRM. THE OUTSIDE FIRM BENCHMARKS EXECUTIVE COMPENSATION USING VALIDATED SURVEY DATA THAT FOCUSES ON THE MARKETPLACE THAT THEY AND THE COMMITTEE HAVE DEFINED AS APPROPRIATE. THE COMMITTEE MEETS AT LEAST ONCE A YEAR. THE COMMITTEE REVIEWS AND APPROVES ALL EXECUTIVE COMPENSATION WITH THE EXCEPTION OF THE CEO AND CFO/TREASURER, WHOSE COMPENSATION REVIEW REQUIRES ADDITIONAL APPROVAL STEPS. THE COMMITTEE REVIEWS AND RECOMMENDS TO THE FULL BOARD ALL COMPENSATION MATTERS RELATED TO THE CEO AND CFO/TREASURER. THE FULL BOARD THEN REVIEWS AND APPROVES THE COMPENSATION OF THE CEO AND CFO/TREASURER. THE APPROVALS ARE DOCUMENTED IN THE MEETING MINUTES WHICH ARE MAINTAINED BY THE OFFICE OF THE SECRETARY AND GENERAL COUNSEL. THIS PROCESS WAS MOST RECENTLY COMPLETED IN JULY, 2013. DOCUMENT DISCLOSURE FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BY-LAWS, CERTIFICATE OF INCORPORATION, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ALSO, THE FEDERAL FORM 990 WHICH INCLUDES FINANCIAL AND OTHER DISCLOSURES IS AVAILABLE ON GUIDESTAR AND UPON REQUEST. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 CUMULATIVE TRANSLATION: ($581,396) CURRENT YEAR MOVEMENT - SFAS 158: ($1,229,977) CURRENT YEAR MOVEMENT - SFAS 106: 355,933 ------------ ($1,455,440) AMERICAN MANAGEMENT ASSN HOLDINGS LLC 1601 BROADWAY NEW YORK NY 10019 900449647 HOLDING COMP DE 0 795638 AMA AMA HOLDINGS ASIA LLC 1601 BROADWAY NEW YORK NY 10019 611615525 DORMANT DE 0 0 AMA IMACAN MANAGEMENT CENTRE EDUCATION ACT CA AMA true MANAGEMENT CENTER DE MEXICO AC EDUCATION ACT MX AMA true AMA EUROPE SA rue de lAqueduc 118 1050 Brussels BE EDUCATION ACT. 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