ASSOCIATION FOR ADVANCED LIFE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ASSOCIATION FOR ADVANCED LIFE (EIN 52-2118793)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-07-09
IRS object ID: 201441909349300929
Schema version: 2012v2.1
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
Form 990
Schedule B
Schedule C
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-07-09T13:14:33-05:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	521392008	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GELMAN ROSENBERG & FREEDMAN	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4550 MONTGOMERY AVE SUITE 650N	AddressLine1
City	BETHESDA	City
State	MD	State
ZIP Code	208142930	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	522118793	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIATION FOR ADVANCED LIFE UNDERWRITING	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ASSO	NameControl
Phone	7036419400	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11921 FREEDOM DRIVE NO 1100	AddressLine1
City	RESTON	City
State	VA	State
ZIP Code	201905634	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID J STERTZER	Name
Title	CEO	Title
Phone	7036419400	Phone
Date Signed	2014-07-09	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	3019519090	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVID J STERTZER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	11921 FREEDOM DRIVE NO 1100	AddressLine1
City	RESTON	City
State	VA	State
ZIP Code	201905634	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10945878	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.AALU.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1998	YearFormation
State Legal Domicile	DC	StateLegalDomicile
Activity Or Mission Description	SEE PART III, LINE 1.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	30	TotalNbrEmployees
Total Nbr Volunteers	2000	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	5232500	ContributionsGrantsPriorYear
Contributions Grants Current Year	5386150	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5393269	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5367836	ProgramServiceRevenueCY
Investment Income Prior Year	144235	InvestmentIncomePriorYear
Investment Income Current Year	191892	InvestmentIncomeCurrentYear
Other Revenue Prior Year	127550	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	10897554	TotalRevenuePriorYear
Total Revenue Current Year	10945878	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	100000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	100000	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4534616	SalariesEtcPriorYear
Salaries Etc Current Year	4956187	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	6475758	OtherExpensePriorYear
Other Expenses Current Year	6309093	OtherExpensesCurrentYear
Total Expenses Prior Year	11110374	TotalExpensesPriorYear
Total Expenses Current Year	11365280	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-212820	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-419402	RevenuesLessExpensesCY
Total Assets BOY	7895657	TotalAssetsBOY
Total Assets EOY	7604605	TotalAssetsEOY
Total Liabilities BOY	2791241	TotalLiabilitiesBOY
Total Liabilities EOY	3005875	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5104416	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4598730	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROMOTE, PRESERVE AND PROTECT ADVANCED LIFE INSURANCE PLANNING FOR THE BENEFIT OF OUR MEMBERS, THEIR CLIENTS, THE INDUSTRY AND THE GENERAL PUBLIC.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	LEGISLATIVE AND REGULATORY AFFAIRS: THE PURPOSE OF AALU'S EFFORTS IN THE LEGISLATIVE AND REGULATORY AFFAIRS AREA IS TO PROTECT THE INTERESTS OF ITS MEMBERS, THEIR CLIENTS, THE INDUSTRY, AND THE GENERAL PUBLIC IN THE AREAS ASSOCIATED WITH ADVANCED USES OF LIFE INSURANCE FOR BUSINESS INSURANCE AND ESTATE PLANNING, NONQUALIFIED AND QUALIFIED RETIREMENT PLANNING. COMMITTEES IN EACH OF THESE AREAS WORK IN CONJUNCTION WITH AALU STAFF AND COUNSEL TO MONITOR DEVELOPMENTS AND RECOMMEND POLICIES AND ACTIONS TO THE AALU BOARD THAT ARE DESIGNED TO ACHIEVE THE MOST FAVORABLE LEGISLATIVE AND REGULATORY RESULTS. EXAMPLES OF SPECIFIC LEGISLATIVE, REGULATORY AND PUBLIC AFFAIRS ISSUES UNDERTAKEN BY AALU INCLUDE MATTERS AFFECTING ESTATE PLANNING, DEFERRED COMPENSATION, CORPORATE OWNED LIFE INSURANCE, LIFE INSURANCE ACCOUNTING, STRANGER ORIGINATED LIFE INSURANCE, SPLIT DOLLAR, QUALIFIED PLANS, THREATS TO THE TAX TREATMENT OF LIFE INSURANCE PRODUCTS, AND THE PERCEPTION OF LIFE INSURANCE BY CONGRESS AND THE GENERAL PUBLIC.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	CAMPAIGN PROGRAMS: THE LEGISLATIVE CIRCLE PROGRAM (LCP) - ALLOWS MEMBERS TO SUPPORT THE RE-ELECTION EFFORTS OF SELECTED LAWMAKERS CALLED ENDORSED CANDIDATES, WHO ARE ON TAXWRITING COMMITTEES, IN LEADERSHIP, AND OTHER KEY MEMBERS OF CONGRESS. THROUGH THEIR CONTRIBUTIONS, AALU MEMBERS ARE ELIGIBLE FOR THE LEGISLATIVE CIRCLE DESIGNATION, INCLUDING CONTRIBUTING A MINIMUM OF $1,200 THROUGH THE PROGRAM TO A COMBINATION OF ENDORSED CANDIDATES AND ASSOCIATION FOR ADVANCED LIFE UNDERWRITING POLITICAL ACTION COMMITTEE (AALU PAC).	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	COMMUNICATIONS: SERVES TO KEEP AALU MEMBERS UP TO DATE ON LEGISLATIVE AND REGULATORY ISSUES AFFECTING ADVANCED LIFE UNDERWRITING; TO PROVIDE OPPORTUNITIES FOR MEMBER RECOGNITION AND IDEA SHARING; AND, TO KEEP MEMBERS ABREAST OF THE LATEST PROGRAMS AND SERVICES PROVIDED BY AALU. FURTHERMORE, AALU'S COMMUNICATIONS EFFORTS HELP RAISE INDUSTRY AWARENESS OF AALU'S ACTIVITIES AND HELP BRAND THE ORGANIZATION. AALU'S COMMUNICATIONS PROGRAMS INCLUDE: THE WASHINGTON REPORT, THE WASHINGTON REPORT ACCESS PROGRAM (WRAP), AALU'S WEB SITE (WWW.AALU.ORG), PRESIDENT'S MESSAGES, AALU QUARTERLY MAGAZINE, E-BRIEF E-NEWSLETTER AND AALU'S EDUCATIONAL WEBINAR SERIES.	Description

Field	Value	IRS element (for citing)
Described In501 C3	0	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	1	PoliticalActivities
Subject To Proxy Tax	1	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	46	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	30	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	1	NonDeductibleContributions
Non Deductible Disclosure	1	NonDeductibleDisclosure
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TRACY MAWYER	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7036419400	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	11921 FREEDOM DRIVE SUITE 1100	AddressLine1
City	RESTON	City
State	VA	State
ZIP Code	20190	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (23 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
DAVID A CULLEY
PRESIDENT	20.00	X	X	0	0	0
FORREST SURLES
IMMEDIATE PAST PRESIDENT	20.00	X	X	0	0	0
THOMAS J VON RIESEN
PRESIDENT ELECT	20.00	X	X	0	0	0
ANTHONY J DOMINO JR
VICE PRESIDENT/TREASURER	20.00	X	X	0	0	0
MARK B MURPHY
SECRETARY	20.00	X	X	0	0	0
ROBERT BURKE
DIRECTOR	10.00	X		0	0	0
RICHARD A DEVITA
DIRECTOR	10.00	X		0	0	0
WILLIAM H DAMORA
DIRECTOR	10.00	X		0	0	0
CHRIS FOSTER
DIRECTOR	10.00	X		0	0	0
PHILLIP E HARRIMAN
DIRECTOR	10.00	X		0	0	0
WILLIAM E MAHONEY JR
DIRECTOR	10.00	X		0	0	0
TIMOTHY P MALARKEY
DIRECTOR	10.00	X		0	0	0
KENNETH SAMUELSON JR
DIRECTOR	10.00	X		0	0	0
MARC SCHWARTZ
DIRECTOR	10.00	X		0	0	0
DAVID J STERTZER
CEO	40.00		X	630288	0	32206
TRACY MAWYER
CFO & VP OF HUMAN RESOURCE	40.00		X	148155	0	29549
MARC CADIN
SENIOR VP OF GOV'T AFFAIRS	40.00			453446	0	30323	X
JAMES LEE
VP OF MEMBER SERVICES	40.00			232688	0	20993	X
TOM KORB
VP OF POLICY & PUBLIC AFFA	40.00			199894	0	24331		X
KARLA KIRK
VP OF CORP/POLITICAL PROGRAMS	40.00			200492	0	34417		X
CHRISTOPHER MORTON
VP OF LEGAL AFFAIRS	40.00			274551	0	40617		X
MARILYN MATICIC
VP OF MEMBERSHIP	40.00			147091	0	19179		X
JUSTIN BROWN
ASSISTANT VP-LEG AFFAIRS	40.00			148688	0	29145		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2435293	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	260760	TotalOtherCompensation
Number Individuals GT100 K	10	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
RICCHETTI
1301 PENNSYLVANIA AVE NW	WASHINGTON	DC	20004	LEGISLATIVE/LOBBYING COUNSEL	360000
FEDERAL POLICY GROUP
22982 NETWORK PLACE	CHICAGO	IL	60673	LEGISLATIVE/LOBBYING COUNSEL	360000
GREENBERG & TRAURIG
1750 TYSONS BOULEVARD	MCLEAN	VA	22102	LEGISLATIVE/LOBBYING COUNSEL	329996
PRICEWATERHOUSECOOPERS
PO BOX 7247-8001	PHILADELPHIA	PA	19170	LEGISLATIVE/LOBBYING COUNSEL	220000
ARNOLD & PORTER
PO BOX 37116	BALTIMORE	MD	21297	LEGISLATIVE/LOBBYING COUNSEL	180857

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	6	NumberOfContractorsGT100K
All Other Contributions	5386150	AllOtherContributions
Total Contributions	5386150	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
MEMBERSHIP DUES	900099	3869553	3869553
CONFERENCE & MEETINGS	900099	1498283	1184783	$313,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	5367836	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	191892	TotalRevenueColumn
Exclusion	$191,892	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10945878	TotalRevenueColumn
Related Or Exempt Function Income	5054336	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$505,392	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	100000	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1617362	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2612031	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	160026	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	357458	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	209310	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	425000	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	65732	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	702000	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	753658	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	12964	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	506053	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	140215	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	510166	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	1567637	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	745094	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	2405	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	239273	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	24222	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
EQUIPMENT	362489
REPAIRS/MAINTENANCE	118970
EVENTS	57061
SUBS. AND PUBS.	11992

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	64162	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	11365280	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	743111	BOY
EOY	225453	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	179536	BOY
EOY	179984	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	650000	BOY
EOY	800000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	61231	BOY
EOY	23475	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	339042	BOY
EOY	266086	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1834218	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1070557	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	716910	BOY
EOY	763661	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	4316100	BOY
EOY	4616966	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	441195	BOY
EOY	241622	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	448532	BOY
EOY	487358	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7895657	BOY
EOY	7604605	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	464282	BOY
EOY	442961	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1564759	BOY
EOY	1361907	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	500000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	762200	BOY
EOY	701007	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2791241	BOY
EOY	3005875	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4454416	BOY
EOY	3798730	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	650000	BOY
EOY	800000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5104416	BOY
EOY	4598730	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7895657	BOY
EOY	7604605	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-419402	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	-86284	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	3500	PoliticalExpenditures
Amt Expended For527 Activities	1000	AmtExpendedFor527Activities
Amt Of Internal Funds Contributed	2500	AmtOfInternalFundsContributed
Total Exmpt Function Expenditures	3500	TotalExmptFunctionExpenditures
Form1120 Pol Filed	1	Form1120PolFiled

Sec527 Pol Orgs Sec527PolOrgs

Name Of527 Organization NameOf527Organization

Field	Value	IRS element (for citing)
Business Name Line1	MARK OBENSHAIN FOR ATTORNEY GENERAL	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 555	AddressLine1
City	HARRISONBURG	City
State	VA	State
ZIP Code	22803	ZIPCode

Field	Value	IRS element (for citing)
Amt Pd From Internal Funds	2500	AmtPdFromInternalFunds

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	1	SubstantiallyAllDuesNondeduct
Only In House Lobbying	0	OnlyInHouseLobbying
Agree To Carryover Prior Year	1	AgreeToCarryoverPriorYear
Dues Assessments	3869553	DuesAssessments
Non Ded Lobby Political Current	2203790	NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Carryover	776806	NonDedLobbyPoliticalCarryover
Non Ded Lobby Political Total	2980596	NonDedLobbyPoliticalTotal
Aggr Amt Reported In Dues Notices	3869553	AggrAmtReportedInDuesNotices
Taxable	-$888,957	TaxableAmount

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	464113	OtherCostOrOtherBasis
Depreciation	149449	Depreciation
Book Value	314664	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1106886	OtherCostOrOtherBasis
Depreciation	824216	Depreciation
Book Value	282670	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	263219	OtherCostOrOtherBasis
Depreciation	96892	Depreciation
Book Value	166327	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	763661	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
DEPOSITS	39462
CASH SURRENDER VALUE OF LIFE INSURANCE	447896

Field	Value	IRS element (for citing)
Total Book Value Other Assets	487358	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	DEFERRED RENT	Description
Amount	$701,007	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	701007	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	10859594	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-86284	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-86284	RevenueNotRptdF990
Revenue Subtotal	10945878	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	10945878	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	11365280	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	11365280	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	11365280	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X, LINE 2:	ReturnReference
Explanation	FOR THE YEAR ENDED AUGUST 31, 2013, AALU HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	LIFE AND HEALTH INSURANCE FOUNDATION FOR EDUCATION (LIFE)	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1655 NORTH FORT MYER DRIVE SUITE	AddressLine1
Address Line2	610	AddressLine2
City	ARLINGTON	City
State	VA	State
ZIP Code	22209	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	521904610	EINOfRecipient
IRC Section	501(C)(6)	IRCSection
Amount Of Cash Grant	100000	AmountOfCashGrant
Purpose Of Grant	GENERAL SUPPORT	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	0	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: AALU PAID DUES TO AN ORGANIZATION FOR WHICH AALU DID NOT RECEIVE ANY MEASURABLE BENEFIT IN EXCHANGE FOR THOSE DUES. AS SUCH, THE RESPECTIVE DUES PAYMENT WAS TREATED AS A GRANT TO THE RECIPIENT ORGANIZATION. THIS GRANT IS CONSIDERED TO BE GENERAL SUPPORT TO THE RECIPIENT ORGANIZATION WHOSE MISSION IS CONSISTENT WITH AND FURTHERS AALU'S EXEMPT MISSION TO PROMOTE, PRESERVE AND PROTECT ADVANCED LIFE INSURANCE PLANNING.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Independent Consultant	X	IndependentConsultant
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DAVID J STERTZER
CEO	405288	0	225000	0	0	0	22679	0	9527	0	662494	0	0	0
TRACY MAWYER
CFO & VP OF HUMAN RESOURCE	140655	0	7500	0	0	0	15846	0	13703	0	177704	0	0	0
MARC CADIN
SENIOR VP OF GOV'T AFFAIRS	331086	0	122360	0	0	0	16620	0	13703	0	483769	0	0	0
JAMES LEE
VP OF MEMBER SERVICES	181688	0	51000	0	0	0	11957	0	9036	0	253681	0	0	0
TOM KORB
VP OF POLICY & PUBLIC AFFA	199894	0	0	0	0	0	19439	0	4892	0	224225	0	0	0
KARLA KIRK
VP OF CORP/POLITICAL PROGRAMS	163796	0	36696	0	0	0	20714	0	13703	0	234909	0	0	0
CHRISTOPHER MORTON
VP OF LEGAL AFFAIRS	214984	0	59567	0	0	0	26914	0	13703	0	315168	0	0	0
MARILYN MATICIC
VP OF MEMBERSHIP	119990	0	27101	0	0	0	14287	0	4892	0	166270	0	0	0
JUSTIN BROWN
ASSISTANT VP-LEG AFFAIRS	136188	0	12500	0	0	0	15442	0	13703	0	177833	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Return Reference	PART I, LINE 7	ReturnReference
Explanation	THE FOLLOWING INDIVIDUALS RECEIVED NON-FIXED PAYMENTS (BONUSES) DURING THE YEAR: DAVID J. STERTZER ($218,485) MARC CADIN ($115,434) JAMES LEE ($43,500) KARLA KIRK ($39,875) CHRISTOPHER MORTON ($54,900)	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION A, LINE 6	THERE ARE 4 CLASSES OF MEMBERS: ACTIVE, ASSOCIATE, ACTIVE MEMBER RETIRED, AND ACTIVE MEMBER RETIRED NO "WASHINGTON REPORT." ALL MEMBERS RECEIVE THE SAME RIGHTS IN EXCHANGE FOR MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A	IN EXCHANGE FOR THEIR MEMBERSHIP DUES, EACH MEMBER IS PROVIDED WITH CERTAIN RIGHTS; INCLUDING BUT NOT LIMITED TO THE RIGHTS TO ATTEND MEETINGS, VOTE ON CERTAIN ORGANIZATIONAL DECISIONS AND CHANGES TO GOVERNING DOCUMENTS, AND RECEIVE CERTAIN PUBLICATIONS PRODUCED BY AALU.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBERSHIP VOTES TO ELECT BOARD MEMBERS AND TO APPROVE THE AMENDMENT TO GOVERNING DOCUMENTS WHEN AMENDED.
FORM 990, PART VI, SECTION B, LINE 11	AALU'S FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE ORGANIZATION'S CEO AND CFO.
FORM 990, PART VI, SECTION B, LINE 12C	IF A POTENTIAL, APPARENT, OR ACTUAL CONFLICT OF INTEREST ARISES BETWEEN A BOARD MEMBER AND AALU, IT IS THE OBLIGATION OF THAT BOARD MEMBER TO PROMPTLY DISCLOSE THE CONFLICT TO THE BOARD AND, IF REQUIRED, TO REMOVE HIMSELF/HERSELF FROM BOARD DISCUSSIONS AND DECISIONS CONCERNING THE MATTER AND TO TAKE SUCH OTHER ACTIONS AS MAY BE CALLED FOR BY THE BOARD. IT IS THE BOARD'S OBLIGATION TO CONSIDER EACH MATTER BROUGHT TO ITS ATTENTION UNDER THIS POLICY AND TO ADVISE THE BOARD MEMBER INVOLVED AS TO THE APPROPRIATE ACTION. IN FULFILLING ITS OBLIGATIONS UNDER THIS POLICY, THE BOARD MAY ESTABLISH GENERAL RULES TO ADDRESS CONFLICT ISSUES. NO EMPLOYEE MAY, WITHOUT PROPER DISCLOSURE, BENEFIT DIRECTLY OR INDIRECTLY FROM A THIRD PARTY WHO FURNISHES PRODUCTS, MATERIALS OR SERVICES TO THE ASSOCIATION AS THIS RAISES POTENTIAL FOR CONFLICT OF INTEREST. IF THE EMPLOYEE HAS ANY INFLUENCE ON TRANSACTIONS BETWEEN AALU AND ANOTHER ORGANIZATION, THE EMPLOYEE MUST IMMEDIATELY NOTIFY A SUPERVISOR OF A POTENTIAL CONFLICT OF INTEREST. FAILURE TO DO SO MAY RESULT IN CORRECTIVE ACTION UP TO AND INCLUDING TERMINATION OF EMPLOYMENT.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S SALARY ANNUALLY. AS DEEMED NECESSARY BY THE BOARD, COMPENSATION STUDIES MAY BE PERFORMED TO DETERMINE APPROPRIATE COMPENSATION. THE DELIBERATION AND DECISION OF THE REVIEW ARE DOCUMENTED IN THE COMMITTEE MINUTES. THE LAST REVIEW TOOK PLACE IN SEPTEMBER, 2013.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.