2014-10-24T07:56:04-05:00 2013-12-31 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2013-01-01 390852310 AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT AMER 7036838100 1640 KING STREET PO BOX 1443 ALEXANDRIA VA 223132043 ANTHONY BINGHAM PRESIDENT/CEO 7036838100 2014-10-20 1 BILL TURCO P00369217 7033366400 2013 2015-11-30 17:44:51Z ASSOCIATION FOR TALENT DEVELOPMENT ANTHONY BINGHAM 1640 KING STREET PO BOX 1443 ALEXANDRIA VA 223132043 34785666 0 X WWW.ASTD.ORG X 1957 WI TO SERVE THE NEEDS OF EXPERTS IN THE FIELD OF TRAINING AND PERFORMANCE DEVELOPMENT. 13 13 142 350 2189561 242089 6980645 7277143 19499535 21509616 1729787 -95374 2223293 2258333 30433260 30949718 0 0 0 0 10550591 11322601 0 0 0 17110011 18501072 27660602 29823673 2772658 1126045 32088573 35616354 11372093 13695650 20716480 21920704 X ASTD IS A PROFESSIONAL MEMBERSHIP ASSOCIATION WHOSE PURPOSE IS TO SERVE SOCIETY BY HELPING INDIVIDUALS, ORGANIZATIONS, AND GOVERNMENT DEVELOP A SKILLED WORKFORCE. WITH A MISSION TO EMPOWER PROFESSIONALS TO DEVELOP KNOWLEDGE AND SKILLS SUCCESSFULLY, ASTD PROVIDES EDUCATION, RESEARCH, AND PROFESSIONAL DEVELOPMENT FOR THOSE IN THE TRAINING & DEVELOPMENT FIELD. 0 0 5352445 6905977 CONFERENCES AND EXPOSITIONS: ASTD'S CONFERENCES, EXPOSITIONS, AND SEMINARS PROVIDED THE MOST CURRENT INFORMATION, ALONG WITH COLLABORATIVE ACTIVITIES FOR ATTENDEES FROM AROUND THE WORLD. THE ANNUAL ASTD INTERNATIONAL CONFERENCE AND EXPOSITION IS THE PREEMINENT WORLD FORUM FOR PRESENTATION AND DISCUSSION OF NEW ISSUES AND PRACTICES IN LEARNING AND PERFORMANCE. THE ASTD TECHKNOWLEDGE CONFERENCE AND EXPOSITION BRINGS TOGETHER THE WORLDS OF TECHNICAL TRAINING AND LEARNING TECHNOLOGIES INTO ONE VENUE. 4682967 7328022 EDUCATIONAL PROGRAMS: THIS DEPARTMENT CONSTRUCTS AND DELIVERS THE EDUCATIONAL CONTENT FOR CONFERENCE, SEMINARS, WORKSHOPS, AND IN-COMPANY TRAINING ON ALL ASPECTS OF TRAINING DEVELOPMENT AND PERFORMANCE ISSUES. 4160665 2556927 PUBLISHING: INSIGHTS INTO BEST PRACTICES, ANALYSIS OF TRENDS, THE LATEST IDEAS IN THE FIELD, PRACTICAL HOW-TO GUIDANCE, AND INFORMATION ON PRODUCTS AND SERVICES ARE FEATURES IN ASTD PUBLICATIONS AND BOOKS, THE MONTHLY T+D MAGAZINE, THE ONLINE LEARNING CIRCUITS, RESEARCH REPORTS, THE PRACTICAL INFO-LINE SERIES, AND OTHER PUBLICATIONS. 3278540 185608 MEMBERSHIP AND CHAPTER MAINTENANCE AND SERVICES: THE MEMBERSHIP DEPARTMENT FOCUSES ON THE RETENTION OF EXISTING MEMBERS AND SERVICES TO CHAPTERS WITH THE USE OF A VARIETY OF VEHICLES THROUGH WHICH KNOWLEDGE OF THE WORKPLACE LEARNING AND PERFORMANCE FIELDS MAY BE DISSEMINATED. 3017434 SALES AND MARKETING - PUBLIC AWARENESS: TRAINING AND DEVELOPMENT TOUCHES ALL BUSINESSES LARGE AND SMALL, PUBLIC AND PRIVATE. THIS DEPARTMENT STRIVES TO FURTHER EXPAND THE AWARENESS OF TRAINING AND ISSUES DEVELOPMENT TO A BROADER MARKET. 623804 19674 RESEARCH: ASTD'S RESEARCH PROJECTS ARE WORKPLACE-BASED AND ARE FOCUSED ON SEVERAL KEY THEMES: THE WAYS IN WHICH INDIVIDUALS AND ORGANIZATION LEARN; THE LINKS BETWEEN WORKPLACE LEARNING AND INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE; THE ORGANIZATIONAL PROGRAMS THAT BEST IMPROVE PERFORMANCE AND ENHANCE WORKPLACE LEARNING; AND THE SYSTEMS DIMENSION OF PERFORMANCE. 300486 PUBLIC MANAGER: PROMOTING EXCELLENCE IN THE PUBLIC SECTOR THROUGH A QUARTERLY JOURNAL CALLED THE PUBLIC MANAGER. 300691 CAREER CENTER: PROVIDES GUIDANCE TO PROFESSIONALS LOOKING TO BEGIN OR EXPAND A CAREER IN THE WORKPLACE LEARNING AND PERFORMANCE FIELDS. JOB OPPORTUNITIES MAY BE POSTED HERE WITH THE ON-LINE JOB BANK, AS WELL AS PROFESSIONAL RESUMES. 137152 812045 OTHER PROGRAM EXPENSE: OTHER PROGRAM EXPENSE IS DERIVED FROM ASTD'S BEST AWARDS PROGRAM AND FROM THE CO-SPONSORSHIP OF VARIOUS EVENTS. 7658107 1017327 21854184 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 343 0 1 142 1 1 1 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 0 0 CA VA WI X MELINDA O'LEARY - ASTD 7036838100 1640 KING STREET PO BOX 1443 ALEXANDRIA VA 223132043 WALTER MCFARLAND CHAIR 1.00 X X 0 0 0 MARTHA SOEHREN CHAIR-ELECT 1.00 X X 0 0 0 ANNE M SCHWARTZ TREASURER 1.00 X X 0 0 0 JULIE CLOW SECRETARY 1.00 X X 0 0 0 LAURANCE ALVARADO DIRECTOR 1.00 X 0 0 0 JENNY DEARBORN DIRECTOR 1.00 X 0 0 0 LISA DOWNS DIRECTOR 1.00 X 0 0 0 CHARLES FRED DIRECTOR 1.00 X 0 0 0 ROB GREEN DIRECTOR 1.00 X 0 0 0 MICHAEL KORCUSKA DIRECTOR 1.00 X 0 0 0 MARCI MEAUX DIRECTOR 1.00 X 0 0 0 MARY SLAUGHTER DIRECTOR 1.00 X 0 0 0 ROBERT TODD DIRECTOR 1.00 X 0 0 0 TONY BINGHAM PRESIDENT & CEO 36.50 1.00 X 1414914 0 17702 MELINDA O'LEARY DIRECTOR, FINANCE 35.50 2.00 X 165378 0 8475 JENNIFER HOMER CORSINI VP, COMM & CAREER DEV 36.50 1.00 X 206631 0 29409 SHAWN KEELEY SENIOR ACCOUNT EXECUTIVE 37.50 X 188543 0 8722 BRANDON FINLEN DIRECTOR, MARKETING 37.50 X 168561 0 25684 HOLLY NOGAS SR. DIR., COMMUNITIES OF PRACTICE 37.50 X 166014 0 22209 AMANDA MILLER DIRECTOR, SALES 37.50 X 172610 0 3547 2482651 0 115748 24 0 1 0 CALLOWAY CONTRACTING GROUP 4717 EISENHOWER AVE ALEXANDRIA VA 22304 CONSTRUCTION 834432 INSYNC TRAINING LLC 153 BOSTON POST ROAD STE 111 EAST LYME CT 06333 INSTRUCTIONAL DESIGN 398594 MICROTEK 230 W MONROE ST 550 CHICAGO IL 60606 TECHNOLOGY LOGISTICS 244030 VENABLE LLC 8010 TOWERS CRESCENT DRIVE STE 300 TYSONS CORNER VA 22182 LEGAL 224610 INFOGROUP 1020 E 1ST STREET PAPILLION NE 68046 DIGITAL MARKETING 216483 13 7277143 7277143 CONFERENCES & SEMINARS 611430 9224052 6905977 2318075 EDUCATIONAL PROGRAMS 900099 7328022 7328022 PUBLICATIONS 541800 3940633 2556927 1383706 SPONSORSHIPS 900099 771534 771534 CONFERENCE REGISTRATIO 900099 185608 185608 59767 59767 21509616 364064 364064 680526 680526 3376510 3559593 276355 -183083 -276355 -459438 -459438 JOB BANK 900004 805855 805855 OTHER INCOME 900099 409851 409851 MANAGEMENT FEE 541900 362101 362101 1577807 30949718 17808253 2189561 3674761 X 1608627 1134641 473986 7977528 5614235 2363293 141449 141449 929524 1223133 -293609 665473 94 665379 353105 353105 48310 48310 45685 45685 5680770 5013327 667443 2205191 2203083 2108 1847490 932065 915425 796252 185172 611080 211132 211132 908696 908696 487297 419624 67673 3940879 3899287 41592 711241 711241 123460 52104 71356 INCOME TAX -71470 -71470 COST OF SALES/COMMISSIO 1039544 997748 41796 RECRUITING COSTS 97514 97514 SUBSCRIPTIONS 48584 35005 13579 27392 5004 22388 29823673 21854184 7969489 0 96 96 7607130 8385902 1005080 1864951 833673 846477 1519130 1629320 8865209 6095936 1680378 2769273 13971448 14460495 67245 5404393 5659840 32088573 35616354 3797131 3302900 7517154 9778674 57808 614076 11372093 13695650 X 20716480 21920704 20716480 21920704 32088573 35616354 1126045 78179 0 X 0 1 X 1 0 X 6324407 6152705 6536797 6980645 7277143 33271697 13588298 15160602 17618519 18090171 20126328 84583918 19912705 21313307 24155316 25070816 27403471 117855615 0 0 0 117855615 903364 1034607 980361 1110320 1044590 5073242 903364 1034607 980361 1110320 1044590 5073242 17405 485015 430590 72341 243089 1248440 878621 985209 739706 647090 771952 4022578 21712095 23818138 26305973 26900567 29463102 128199875 0.91930 0.91740 0.03960 0.03950 X 6423 6423 29817250 29823673 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 14975 8748 5476 6423 35622 250000 250000 250000 250000 1000000 1500000 1306475 52259 1254216 7558734 6043677 1515057 2769273 DEPOSITS 65213 DUE FROM ASTD CERTIFICATION INSTITUTE 5315868 DUE FROM THE BUREAUCRAT, INCORPORATED 161562 DEFERRED COMPENSATION 117197 5659840 DEFERRED RENT 496879 DEFERRED COMPENSATION 117197 614076 X 32745056 78179 1440804 1518983 31226073 -276355 -276355 30949718 31654409 1830736 1830736 29823673 0 29823673 PART X, LINE 2: ASTD INC. HAS BEEN GRANTED EXEMPTION BY THE INTERNAL REVENUE SERVICE (IRS) FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE IRS HAS ALSO DETERMINED THAT ASTD INC. IS NOT A PRIVATE FOUNDATION. ASTD EARNS UNRELATED BUSINESS INCOME FROM ADVERTISING ACTIVITIES AND CAREER CENTER ACTIVITIES. FEDERAL AND STATE INCOME TAX EXPENSE INCURRED BY ASTD INC. WAS APPROXIMATELY $68,000 AND $185,000 FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, ASTD MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED ASTD'S TAX POSITIONS AND CONCLUDED THAT ASTD HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, ASTD IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE INCOME INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 1,440,804. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS REPORTED ON LINE 7C -276,355. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 1,554,381. LOSS ON DISPOSAL OF FIXED ASSETS REPORTED ON LINE 7C 276,355. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCES, ONSITE EDUCATION COURSES 126845 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CONFERENCES, ONSITE EDUCATION COURSES 24803 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES ONSITE EDUCATION COURSES 509 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ONSITE EDUCATION COURSES 14013 NORTH AMERICA 0 0 PROGRAM SERVICES ONSITE EDUCATION COURSES 8272 SOUTH AMERICA 0 0 PROGRAM SERVICES ONSITE EDUCATION COURSES 9324 SOUTH ASIA 0 0 PROGRAM SERVICES ONSITE EDUCATION COURSES 9263 0 0 0 0 0 0 193029 0 193029 0 0 0 0 0 1 X X X X 0 0 0 1 0 1 0 1 0 TONY BINGHAM PRESIDENT & CEO 550420 0 845595 0 18899 0 7650 0 11219 0 1433783 0 0 0 MELINDA O'LEARY DIRECTOR, FINANCE 155260 0 10000 0 118 0 923 0 8543 0 174844 0 0 0 JENNIFER HOMER CORSINI VP, COMM & CAREER DEV 191415 0 15000 0 216 0 6000 0 25899 0 238530 0 0 0 SHAWN KEELEY SENIOR ACCOUNT EXECUTIVE 184967 0 3549 0 27 0 0 0 9294 0 197837 0 0 0 BRANDON FINLEN DIRECTOR, MARKETING 153450 0 15000 0 111 0 190 0 26494 0 195245 0 0 0 HOLLY NOGAS SR. DIR., COMMUNITIES OF PRACTICE 165878 0 0 0 136 0 606 0 24044 0 190664 0 0 0 AMANDA MILLER DIRECTOR, SALES 166597 0 5900 0 113 0 3547 0 912 0 177069 0 0 0 PART I, LINE 5 THE CEO'S PAY IS BASED ON A BALANCED SCORECARD, WITH ONE COMPONENT BEING ORGANIZATIONAL REVENUE. PART I, LINE 6 THE CEO'S PAY IS BASED ON A BALANCED SCORECARD, WITH ONE COMPONENT BEING ORGANIZATIONAL NET INCOME. FOR ALL OTHERS SHOWN IN PART VII OF THE FORM 990, BONUS AMOUNTS ARE BASED ON A PERCENTAGE OF NET INCOME AND THEN DISTRIBUTED BASED ON PERFORMANCE REVIEW SCORES. PART I, LINE 7 PER THE CEO'S FORMAL AGREEMENT, THERE WAS AN ACCRUAL FOR A RETENTION BONUS. FORM 990, PART VI, SECTION A, LINE 6 ASTD IS THE WORLD'S LARGEST PROFESSIONAL ASSOCIATION DEDICATED TO THE TRAINING AND DEVELOPMENT FIELD. ASTD'S MEMBERS WORK AS TRAINING AND DEVELOPMENT PROFESSIONALS WITHIN ORGANIZATIONS OF ALL SIZES, IN THE PRIVATE AND PUBLIC SECTORS, AS INDEPENDENT CONSULTANTS, AND AS SUPPLIERS. FORM 990, PART VI, SECTION A, LINE 7A A SELECTION COMMITTEE APPOINTED BY THE ASTD BOARD OF DIRECTORS APPOINTS UP TO NINE MEMBERS OF THE ASTD BOARD IN ACCORDANCE WITH THE ASTD BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO PROVISIONS OF ASTD BYLAWS AND CHAPTER 181 OF THE WISCONSIN STATUTES, ASTD'S MEMBERS HAVE THE RIGHT TO APPROVE AMENDMENTS TO THE ARTICLES AND BYLAWS AND OTHER FUNDAMENTAL TRANSACTIONS SUCH AS SALE OF ASSETS OTHER THAN IN THE REGULAR COURSE OF BUSINESS, MERGER, AND DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 AS STATED IN POLICY 3.10, THE FINANCIAL PERFORMANCE COMMITTEE OF THE BOARD REVIEWS ASTD'S FEDERAL AND STATE TAX FORMS BEFORE THEY ARE FILED WITH THE GOVERNMENT. MANAGEMENT REVIEW - THE TAX FORMS ARE REVIEWED BY THE VP OF FINANCE AND THE CONTROLLER WITH THE MCGLADREY TAX TEAM. ONCE THE FORMS ARE FINALIZED, THE VP OF FINANCE REVIEWS WITH THE PRESIDENT/CEO BEFORE SIGN-OFF, AND THE FORMS ARE SENT TO THE OFFICERS OF THE ASTD BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANY CHANGES ARE DISCUSSED DURING QUARTERLY BOARD MEETINGS. ASTD MAINTAINS CLOSE COMMUNICATION WITH THEIR BOARD MEMBERS THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIRMAN OF THE BOARD LEADS THE REVIEW AND DETERMINATION OF THE CEO'S COMPENSATION. AN EXTERNAL CONSULTANT IS ENGAGED TO COMPLETE A FORMAL COMPENSATION REVIEW. THE INSTRUCTIONS FROM THE BOARD TO HUMAN RESOURCES TO AFFECT CHANGES ARE WELL DOCUMENTED. THE COMPENSATION STRUCTURE IS REVIEWED ON A REGULAR BASIS BY AN EXTERNAL CONSULTANT, WITH APPROVAL BY HUMAN RESOURCES AND THE CEO. THE STRUCTURE IS BASED ON A "MIDPOINT EQUALS MARKET" APPROACH. EACH YEAR, THE RESULTS OF INDIVIDUAL EMPLOYEE SCORECARDS (ASTD'S PERFORMANCE PLANNING TOOL) DETERMINE INDIVIDUAL COMPENSATION WITHIN THE STRUCTURE. MANAGERS HAVE INPUT INTO THE PROCESS, WITH ULTIMATE APPROVAL BY HUMAN RESOURCES AND THE CEO. FORM 990, PART VI, SECTION C, LINE 19 ASTD COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, ASTD HAS CHOSEN NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. ASTD MAKES THESE DOCUMENTS AVAILABLE TO MEMBERS TO THE EXTENT REQUIRED BY LAW. FORM 990, PART IX, LINE 11G TEMPORARY HELP: PROGRAM SERVICE EXPENSES 328,591. MANAGEMENT AND GENERAL EXPENSES 12,774. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 341,365. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 892,440. MANAGEMENT AND GENERAL EXPENSES 124,486. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,016,926. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,487,401. MANAGEMENT AND GENERAL EXPENSES 511,778. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,999,179. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,405. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,405. NMP - SALES COMMISSION: PROGRAM SERVICE EXPENSES 1,304,895. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,304,895. ASTD CERTIFICATION INSTITUTE 1640 KING STREET ALEXANDRIA VA 22305 311788556 CERTIFICATION PROGRAM VA 501(C)(6) AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT 1 THE BUREAUCRAT INC 1640 KING STREET ALEXANDRIA VA 22305 520976456 PROFESSIONAL JOURNAL DC 501(C)(3) LINE 9 AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 ASTD CERTIFICATION INSTITUTE D 5315868 COST ASTD CERTIFICATION INSTITUTE Q 362101 COST THE BUREAUCRAT INC D 161562 COST