2014-05-14T09:17:31-05:00 2013-12-31 BDO USA LLP 8405 GREENSBORO DRIVE 7TH FLOOR MCLEAN VA 22102 990 2013-01-01 530193361 ASSOCIATION OF THE UNITED STATES ARMY % HELEN HEGYI ASSO 7038414300 2425 WILSON BLVD Suite ARLINGTON VA 22201 Jerry L Sinn V.P. Finance & Administration 7038930600 2014-05-14 true Jeffrey J Schragg 7038930600 2013 2015-11-30 17:44:51Z GORDON R SULLIVAN 2425 WILSON BLVD arlington VA 22201 66118390 false X www.ausa.org X 1950 VA AUSA IS A PRIVATE, NON-PROFIT EDUCATIONAL ORGANIZATION COMMITTED TO SUPPORTING AMERICA'S ARMY--ACTIVE, NATIONAL GUARD, RESERVE, CIVILIANS, RETIREES, AND FAMILY MEMBERS. 28 27 105 1202 1599248 0 2101726 1296974 34941369 27542126 2561656 5057216 1151945 2838780 40756696 36735096 863483 731435 0 0 10430616 9597876 0 0 1134727 21814950 21701005 33109049 32030316 7647647 4704780 97981912 108754977 27092827 22694139 70889085 86060838 X THE ASSOCIATION'S OBJECTIVE IS TO BE WHOLLY EDUCATIONAL, LITERARY, AND SCIENTIFIC. IT FOSTERS ESPRIT DE CORPS AND REPRESENTS EVERY AMERICAN SOLDIER BY BEING A VOICE FOR ALL OF THE ARMY COMPONENTS. IT FOSTERS PUBLIC SUPPORT OF THE ARMY'S ROLE IN NATIONAL SECURITY, PROVIDES PROFESSIONAL AND INFORMATIONAL PROGRAMS, AND SUPPORTS AND PROMOTES THE READINESS AND TRANSFORMATION OF THE ARMY COMPONENTS FOR THE 21ST CENTURY. false false 773057 1217595 WINTER SYMPOSIUM: HELD EACH YEAR IN FEBRUARY, IN FT. LAUDERDALE, FLORIDA. IT ALSO HAS A STRONG EDUCATIONAL COMPONENT AND EXHIBIT SPACE IS SOLD TO AUSA SUSTAINING MEMBER COMPANIES. ATTENDANCE WAS 1,300 VISITORS. 4855391 12726800 ANNUAL MEETING: ANNUALLY HELD IN OCTOBER IN D.C. IT CONSISTS OF A STRONG EDUCATIONAL COMPONENT AND A LARGE EXHIBIT/EXPOSITION DISPLAY. ENTRANCE FOR INDIVIDUALS IS FREE AND IS RESTRICTED TO MEMBERS OF AUSA AND MEMBERS OF THE ARMED FORCES AND THE FEDERAL GOVERNMENT. EXHIBIT SPACE IS SOLD TO SUSTAINING MEMBER COMPANIES OF AUSA IN ADVANCE OF THE MEETING. 28,350 REGISTERED GUESTS WERE IN ATTENDANCE. 2785579 3333004 IDEX 2013 SYMPOSIUM: HELD EVERY SECOND YEAR IN ABU DHABI, UAE, AND IS ONE OF OUR LARGEST INTERNATIONAL EVENTS. THE SHOW CONSISTS OF EXHIBITS TO DISPLAY DEFENSE ARTICLES FROM US COMPANIES. AUSA SELLS EXHIBIT SPACE AND MANAGES THE U.S. PAVILLION. THE SHOW HAS A SMALLER EDUCATIONAL COMPONENT. 17748508 731435 9165008 26162535 true true false true false false false false false true true false false false true true true false false false true false false false true false false true true true false false false true false false false false false false false false false false false false false true 108 0 true 105 true true true true KU false false false true true false false false false X 28 27 false false false false false true false true true false true true true true true true true false true true false CA IN VA X HELEN HEGYI 7039072649 2425 WILSON BLVD ARLINGTON VA 22201 VALERIE L BALDWIN TRUSTEE 1.0 X 0 0 0 NICHOLAS D CHABRAJA TRUSTEE 1.0 X 0 0 0 HON RUDY DELEON TRUSTEE 1.0 X 0 0 0 MG PATRICIA HICKERSON USA RET TRUSTEE 1.0 X 0 0 0 LTG LARRY JORDAN USA RET TRUSTEE 1.0 X 0 0 0 CSM WILLIAM MIXON USA RET TRUSTEE 1.0 X 0 0 0 DENNIS A MUILENBURG TRUSTEE 1.0 X 0 0 0 GEN DENNIS REIMER USA RET TRUSTEE 1.0 X 0 0 0 GEN CARL VUONO USA RET TRUSTEE 1.0 X 0 0 0 THOMAS W RABAUT TRUSTEE 1.0 X 0 0 0 SMA ROBERT HALL USA RET TRUSTEE 1.0 X 0 0 0 LTG DAVID OHLE USA RET TRUSTEE 1.0 X 0 0 0 GEORGE T SINGLEY III TRUSTEE 1.0 X 0 0 0 COL DAVID R ELLIS USA RET TRUSTEE 1.0 X 0 0 0 JOHN D HARRIS TRUSTEE 1.0 X 0 0 0 DAVID K HEEBNER TRUSTEE 1.0 X 0 0 0 MARILLYN A HEWSON TRUSTEE 1.0 X 0 0 0 SMA JACK L TILLEY USA RET TRUSTEE 1.0 X 0 0 0 LTG ROGER C SCHULTZ USA RET TRUSTEE 1.0 X 0 0 0 HANK ZOLLA TRUSTEE 1.0 X 0 0 0 PAUL WAGNER TRUSTEE 1.0 X 0 0 0 RICHARD H EDWARDS TRUSTEE 1.0 X 0 0 0 SANDY MCLEOD Trustee 1.0 X 0 0 0 MARY TRIER Trustee 1.0 X 0 0 0 BRADLEY D FREEMAN Trustee 1.0 X 0 0 0 CHARLEY SMITH Trustee 1.0 X 0 0 0 RANCE FARRELL Trustee 1.0 X 0 0 0 STEVEN R ENGLAND TRUSTEE 1.0 X 0 0 0 THOMAS ARSENEAULT TRUSTEE 1.0 X 0 0 0 LAWRENCE B PRIOR TRUSTEE 1.0 X 0 0 0 LAWRENCE BETHEL II TRUSTEE 1.0 X 0 0 0 ANN E DUNWOODY TRUSTEE 1.0 0.0 X 0 0 0 GORDON R SULLIVAN PRESIDENT 38.0 X 730191 0 162625 THOMAS G RHAME VP OF FINANCE & ADMINISTRATION 38.0 X 330191 0 86700 ANNE E BELYEA CORPORATE SECRETARY 38.0 X 119254 0 52189 HELEN I HEGYI CONTROLLER 38.0 X 130720 0 59422 ROGER G THOMPSON JR V.P. OF MEMBERSHIP & MEETINGS 38.0 X 328200 0 90500 Guy Swan V.P. OF EDUCATION 38.0 X 276083 0 81900 GEORGE COAN DIR. OF NATIONAL SECURITY 38.0 X 131461 0 59624 JOHN E DAVIES DIR. OF REGIONAL AFFAIRS 38.0 X 130473 0 54124 MARY BLAKE French DIR. OF ARMY MAGAZINE 38.0 X 136030 0 60526 WILLIAM LOPER DIR. OF GOVERNMENT AFFAIRS 38.0 X 129473 0 59074 DAVID LITTLE DIR. OF PUBLIC AFFAIRS 38.0 X 127678 0 38468 2569754 0 805152 14 true true false BROWN INVESTMENT ADVISORY TRUST C 901 S BOND ST SUITE 400 BALTIMORE MD 21231 INVESTMENT ADVISOR 270495 MGL MANAGEMENT LLC 11654 PLAZA AMERICA DRIVE SUITE 18 RESTON VA 20190 CONSULTING 161574 TMA RESOURCES INC 1919 GALLOWS ROAD SUITE 400 VIENNA VA 22182 CONSULTING 499363 GLOBAL EXPERIENCE SPECIALISTS 7000 LINDELL RD LAS VEGAS NV 89118 EXPOSITION SVCS. 468756 4 1296974 1296974 ADVERTISING 541800 1599248 1599248 SYMPOSIA & OTHER MEETINGS 900099 7344533 7344533 ANNUAL MEETING 900099 12480463 12480463 MEMBERSHIP DUES 900099 5967282 5967282 ALLOWANCE TO REGIONS 900099 150600 150600 27542126 1487154 1487154 0 1075130 1075130 1473043 1114273 358770 0 358770 358770 30714076 27144014 3570062 3570062 3570062 2007117 1101766 905351 905351 0 31033 23241 7792 7792 OTHER REVENUE 900099 491737 491737 491737 36735096 26442407 1599248 7396467 726435 726435 5000 5000 0 0 3097975 1618574 1479401 0 5050505 4550489 20743 479273 385190 385190 506329 506329 557877 557877 0 18119 18119 92177 92177 300 300 0 270494 135247 135247 448014 397830 41420 8764 541092 227885 2229 310978 1370640 921399 350969 98272 1970295 1441979 408374 119942 0 658383 488356 129353 40674 673279 561232 96528 15519 0 9763190 9763190 5000 5000 2165887 2165887 243841 179400 49561 14880 190607 107791 82816 PUBLICATION COSTS 952310 819405 117509 15396 CREDIT CARD FEES 234501 200525 5046 28930 DUES & SUBSCRIPTIONS 1164164 1141802 22067 295 TAXES & LICENSES 105908 105908 832804 203780 627220 1804 32030316 26162535 4733054 1134727 6498554 5992039 18783928 14607674 0 0 14358004 11784374 600000 600000 0 0 0 0 119449 117466 3806739 3655537 21207102 12491667 9743068 8715435 44072170 61962622 0 0 0 0 0 0 0 1319830 97981912 108754977 1678336 1132590 0 0 25273909 21448028 0 0 0 0 0 0 0 0 0 0 140582 113521 27092827 22694139 X 70528018 85699271 361067 361567 0 0 70889085 86060838 97981912 108754977 X 4704780 8924324 142663 1399986 X false true X true false X 1671071 1824840 1245367 2101726 1296974 8139978 31584476 32922824 35155660 32910826 26465648 159039434 0 0 0 33255547 34747664 36401027 35012552 27762622 167179412 0 0 0 167179412 2386885 2461985 2367367 2992786 4035327 14244350 310684 231718 128728 3767 0 674897 2697569 2693703 2496095 2996553 4035327 14919247 1061182 902974 0 0 1964156 0 0 0 0 35953116 38502549 39800096 38009105 31797949 184062815 0.90827 0.91626 0.08106 0.07320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1328 3901 5229 29864068 29869297 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 2456 4123 7710 5229 19518 250000 250000 250000 250000 1000000 1500000 221 4091 260 1328 5900 Form 990, Sch C Part I-A, line 1 DISCUSS AND URGE MEMBERS OF CONGRESS TO SUPPORT LEGISLATION WHICH WOULD ENHANCE PROVISION FOR MILTARY PERSONNEL SUCH AS HEALTH, RETIREMENT, TAXES, VETERANS AFFAIRS AND MILITARY FAMILIES. ALSO TO URGE MEMBERS Of THE ASSOCIATION TO WRITE/CONTACT THEIR CONGRESSMAN. 24872260 5087386 6247030 2755443 25862 33425371 20965487 4467653 2485018 3020089 25809 24872260 20343090 110463 3330025 2789688 28403 20965487 19266965 82615 3598807 2573827 31470 20343090 18118707 84877 3944371 2854984 26006 19266965 1.00000 false false 455285 455285 12569418 5394613 7174805 545294 513523 31771 5706071 4964255 741816 1931034 1619276 311758 8715435 0 TENANT DEPOSITS 113521 113521 X 42655904 8924324 8924324 33731580 5000 2998516 3003516 36735096 29305359 1137514 1137514 28167845 5000 3857471 3862471 32030316 FORM 990, SCHEDULE D, PART XI, LINE 4b REVENUE FROM UNAUDITED DIVISIONS OF ENTITY 5,059,843 COST OF GOOODS SOLD (23,241) COST OF SPECIAL EVENTS (1,101,766) RENTAL EXPENSES (1,114,273) AUDIT INVESTMENT VARIANCE 177,953 -------------------------------------------------------- TOTAL PART XI LINE 4B 2,998,516 FORM 990, SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSE 1,114,273 COST OF GOODS SOLD 23,241 ---------------------------------------------------- TOTAL PART XII LINE 2B 1,137,514 FORM 990, SCHEDULE D, PART XII, LINE 4B EXPENSES FROM UNAUDITED DIVISIONS OF ENTITY 3,857,471 FORM 990, SCHEDULE D, PART X, LINE 2 IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (THE FASB), THE ASSOCIATION RECOGNIZES TAX LIABILITIES WHEN, DESPITE THE MANAGEMENT'S BELIEF THAT TAX RETURN POSITIONS ARE SUPPORTABLE, THE ASSOCIATION BELIEVES THAT CERTAIN POSITIONS MAY NOT BE FULLY SUSTAINED UPON REVIEW BY TAX AUTHORITIES. BENEFITS FROM TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. TO THE EXTENT THAT THE FINAL TAX OUTCOME OF THESE MATTERS IS DIFFERENT THAN THE AMOUNTS RECORDED, SUCH DIFFERENCES IMPACT INCOME TAX EXPENSE IN THE PERIOD IN WHICH SUCH DETERMINATION IS MADE. INTEREST AND PENALTIES, IF ANY, RELATED TO ACCRUED LIABILITIES FOR POTENTIAL TAX ASSESSMENTS ARE INCLUDED IN INCOME TAX EXPENSE. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2009 AND PRIOR. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AND HAS CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. FORM 990, SCHEDULE D, PART V, LINE 4 THE INSTITUTE OF LAND WARFARE WAS ESTABLISHED AS A DESIGNATED FUND FOR THE RESEARCH, PUBLICATION, AND DISTRIBUTION OF INFORMATION ON NATIONAL DEFENSE ISSUES IN ACCORDANCE WITH THE ASSOCIATION'S CHARTER AND BY-LAWS. true Central America and the Caribbean 2 8 Fundraising EDUCATION/FUNDRAISING 2013 Europe (Including Iceland and Greenland) 7 32 Fundraising EDUCATION/FUNDRAISING 50265 East Asia and the Pacific 2 16 Fundraising EDUCATION/FUNDRAISING 5402 Middle East and North Africa 1 11 Fundraising EDUCATION/FUNDRAISING 92867 Middle East and North Africa Investments SEE PART V 36738 Middle East and North Africa Program Services SEE PART V 2785579 Middle East and North Africa Program Services SEE PART V 779941 12 67 12 67 3752805 3752805 false false false false false true FORM 990, SCHEDULE F, PART I, LINE 3E REGULAR CONTACT BETWEEN CHAPTERS AND CORPORATE HEADQUARTERS. ANNUAL AUDIT OF CHAPTER FINANCIAL STATEMENTS BY HEADQUARTERS FINANCE DEPARTMENT. FORM 990, SCHEDULE F, PART I, LINE 3F THE ACCOUNTING METHOD USED TO ACCOUNT FOR EXPENDITURES IS THE ACCRUAL METHOD OF ACCOUNTING. GOLF OUTING 134207 134207 91908 SYMPOSIUM 81166 81166 38188 0 1791744 1791744 971670 2007117 2007117 1101766 1101766 905351 true Marshall Legacy Foundation 2425 WILSON BOULEVARD Arlington VA 22201 541853093 501(c)(3) 15000 GALA SPONSOR Fisher House Foundation 111 ROCKVILLE PK 420 Rockville MD 20850 113158401 501(c)(3) 10000 GOLF TOURNAMENT CGSC Foundation 100 STIMSON AVENUE 1149 Fort LeAVENworth KS 66027 204254979 501(c)(3) 25000 CONTRIBUTION The Penfed Foundation 2930 EISENHOWER AVE 6TH FLOOR AlexaNdria VA 22314 542062271 501(c)(3) 15000 SUPPORT American Freedom Foundation 10865 HOFFNER EDGE DR Riverview FL 33579 050605633 501(c)(3) 12500 SILVER SPONSORSHIP Army War College Foundation Inc 122 FORBES AVENUE Carlisle PA 17013 232034407 501(C)(3) 30000 CONTRIBUTION National Ranger Association 10810-850 SCHNEIDER RD FtBenning GA 31905 582023357 501(c)(3) 6000 SPONSORSHIP Fallen & Wounded Soldiers Fund POBox 33099 Bloomfield Hills MI 48303 204882017 501(c)(3) 40500 Org Support Operation Once in a Lifetime POBox 797052 Allen TX 75002 208948979 501(c)(3) 21500 Org Support Heroes of the Water 101-C NGreenville Ave 55 allen TX 75002 134367788 501(c)(3) 21500 Org Support FtBelvoir DFMWR 5820 21st Street Suite 109 Fort Belvoir VA 22060 510620372 US Army 7500 SPONSORSHIP MILITARY PHILANTROPHY COUNCIL 2217 SANDY CREEK DRIVE FRISCO TX 75033 800790008 501(C)(3) 6523 ORG. SUPPORT 10 1 CADET CONNOR CAHILL 1 5000 FORM 990, SCHEDULE I, LINE 2 AUSA only monitors grants given for educational purposes from its Scholarship Funds. Based on various criteria and the applicant's CV, a committee consisting of AUSA officers decides who deserves and receives scholarship funding. X X true true X X X X false false false false false false false false false GORDON R SULLIVAN PRESIDENT 475000 0 250000 0 5191 0 20125 0 142500 0 892816 0 0 0 THOMAS G RHAME VP OF FINANCE & ADMINISTRATION 225000 0 100000 0 5191 0 19200 0 67500 0 416891 0 0 0 ANNE E BELYEA CORPORATE SECRETARY 97298 0 20800 0 1156 0 23000 0 29189 0 171443 0 0 0 HELEN I HEGYI CONTROLLER 121409 0 7285 0 2026 0 23000 0 36422 0 190142 0 0 0 ROGER G THOMPSON JR V.P. OF MEMBERSHIP & MEETINGS 225000 0 100000 0 3200 0 23000 0 67500 0 418700 0 0 0 GEORGE COAN DIR. OF NATIONAL SECURITY 122079 0 7325 0 2057 0 23000 0 36624 0 191085 0 0 0 JOHN E DAVIES DIR. OF REGIONAL AFFAIRS 122079 0 7325 0 1069 0 17500 0 36624 0 184597 0 0 0 MARY BLAKE French DIR. OF ARMY MAGAZINE 125089 0 7505 0 3436 0 23000 0 37526 0 196556 0 0 0 WILLIAM LOPER DIR. OF GOVERNMENT AFFAIRS 120247 0 7215 0 2011 0 23000 0 36074 0 188547 0 0 0 Guy Swan V.P. OF EDUCATION 225000 0 50000 0 1083 0 14400 0 67500 0 357983 0 0 0 DAVID LITTLE DIR. OF PUBLIC AFFAIRS 120227 0 7214 0 237 0 2400 0 36068 0 166146 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 1A FIRST-CLASS OR CHARTER TRAVEL: THE PRESIDENT AND THREE VICE PRESIDENTS USE FIRST CLASS AIR TRAVEL. EMPLOYEES CAN ALSO TRAVEL FIRST CLASS IF THE TRIP GOES BEYOND TWO CONTINENTS (E.G. TO KUALA LUMPUR). HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE PRESIDENT BELONGS TO SEVERAL OFFICER CLUBS, WHICH ARE USED FOR BUSINESS PURPOSES. GORDON R SULLIVAN PRESIDENT INSURANCE POLICY X 600000 600000 false true true 600000 FORM 990, PART VI, LINE 11B AUSA'S FORM 990 IS SENT TO THE ENTIRE BOARD OF TRUSTEES BEFORE FILING. IN ADDITION, THE CHAIRMAN OF THE FINANCE COMMITTEE GIVES AN ACCOUNT OF THE TAX RETURN AND ITS IMPLICATIONS TO THE COUNCIL OF TRUSTEES ALONG WITH THE ORGANIZATION'S FINANCIAL POSITION. FORM 990, PART VI, LINE 15 FOR ALL OFFICERS (INCLUDING THE PRESIDENT): COMPENSATION COMMITTEE CHAIRED BY THE CHAIRMAN OF THE COUNCIL OF TRUSTEES DETERMINES THE OFFICERS' COMPENSATION. FORM 990, PART VI, LINE 19 BYLAWS, TAX RETURN, ORGANIZATION STRUCTURE AND BUDGET ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 12C IT IS THE RESPONSIBILITY OF ALL DIRECTORS, OFFICERS AND EMPLOYEES TO REPORT ETHICS VIOLATIONS OR SUSPECTED VIOLATIONS WITHOUT ADVERSE CONSEQUENCES TO THE COMPLIANCE OFFICER OR THEIR SUPERVISOR. THE COMPLIANCE OFFICER IS RESPONSIBLE TO INVESTIGATE ALL COMPLAINTS AND ALLEGATIONS AND WILL ADVISE AT HIS/HER DISCRETION TO THE AUSA CEO OR THE FINANCE/AUDIT COMMITTEE. REPORTS ARE KEPT CONFIDENTIAL TO THE EXTENT POSSIBLE AND ALL REPORTS ARE INVESTIGATED AND CORRECTED IF NEEDED. FORM 990, PART VI, LINE 7A THE CHAIRMAN APPOINTS A 3 MEMBER NOMINATING COMMITTEE FROM AMONG THE COUNCIL OF TRUSTEES FOR THE PURPOSE OF PROVIDING A SLATE OF NOMINEES FOR VACANT POSITIONS ON THE COUNCIL. THE NOMINATING COMMITTEE SUBMITS A SLATE SELECTED FROM MEMBERSHIP OF AT LEAST ONE NOMINEE FOR EACH VACANT POSITION. AFTER PUBLICATION OF THE SLATE IN AUSA NEWS, ADDITIONAL CANDIDATES MAY BE NOMINATED, IF THEY COMPLIED WITH THE CONDITIONS. BALLOTS WILL BE COUNTED UNDER THE DIRECTION OF THE COUNCIL OF TRUSTEES BY OFFICIAL TELLERS. FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE: ARMY MAGAZINE, CORPORATE MEMBERS, PUBLIC AFFAIRS, GOVERNMENT AFFAIRS, AUSA NEWS, MEMBERSHIP FULFILLMENT, ARMY SUSTAINMENT SYMPOSIUM, DATA PROCESSING INSIGNIA AND INSURANCE. FORM 990, PART XI, LINE 9 decrease IN PENSION LIABILITY: 1,577,940 AUDIT INVESTMENT VARIANCE (177,954) ------------------------ TOTAL CHANGE IN NET ASSETS 1,399,986