2013-10-09T11:11:18-05:00 2012-12-31 351140303 SHERCK HUSSEY JOHNSON & MCNAUGHTON LLC 1402 N CAPITOL AVE SUITE 150 INDIANAPOLIS IN 462022316 990 2012-01-01 205825034 SCRUM ALLIANCE INC SCRU 3035985039 1675 BROADWAY NO 1200 DENVER CO 80202 CAROL MCEWAN 3035985039 2013-09-30 1 SHAWN ANTELL CPA P00365876 3172360888 2013-09-30 2012 2016-02-25 16:41:14Z X CAROL MCEWAN 1675 BROADWAY NO 1200 DENVER CO 80202 5567519 0 X WWW.SCRUMALLIANCE.ORG X 2006 CO SCRUM ALLIANCE'S MISSION IS TO PROMOTE INCREASED AWARENESS AND UNDERSTANDING OF SCRUM, PROVIDE RESOURCES TO INDIVIDUALS AND ORGANIZATIONS USING SCRUM, AND SUPPORT THE ITERATIVE IMPROVEMENT OF THE SOFTWARE DEVELOPMENT PROFESSION. 8 6 6 0 0 0 49250 65050 4707036 5496826 3140 5643 0 0 4759426 5567519 0 0 0 0 368800 647275 0 0 0 2710279 2404836 3079079 3052111 1680347 2515408 3968556 6930453 1394965 1841454 2573591 5088999 SCRUM ALLIANCE'S MISSION IS TO PROMOTE INCREASED AWARENESS AND UNDERSTANDING OF "SCRUM", PROVIDE RESOURCES TO INDIVIDUALS AND ORGANIZATIONS USING "SCRUM", AND SUPPORT THE ITERATIVE IMPROVEMENT OF THE SOFTWARE DEVELOPMENT PROFESSION. 0 0 SCRUM ALLIANCE IS ORGANIZED AND OPERATED EXCLUSIVELY FOR PURPOSES OF FURTHERING THE ADVANCEMENT OF THE "SCRUM" SOFTWARE DEVELOPMENT PROCESS. ACTIVITIES OF THE ORGANIZATION INCLUDE CLASSES, A CERTIFICATION PROGRAM AND GATHERINGS. 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 X 25 0 1 6 1 0 0 0 0 0 0 X 8 6 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 IN X X MILESTONE ADVISORS LLC 3175811820 6053 N COLLEGE AVENUE INDIANAPOLIS IN 46220 MIKE COHN 1.00 X X 0 0 0 STEVEN FRAM 1.00 X X 0 0 0 DANIEL HINTZ 2.50 X X 0 0 0 HARVEY WHEATON 1.00 X 0 0 0 STEVE FORTE 1.00 X 0 0 0 SCOTT DUNCAN 1.00 X 0 0 0 CHRIS GUZIKOWSKI 1.00 X 0 0 0 CAROL MCEWAN 40.00 X 160438 0 10110 MILESTONE ADVISORS LLC 40.00 X 77792 0 0 JILL PAUL 40.00 X 104829 0 13428 343059 0 23538 2 0 1 0 GASLIGHT SOFTWARE LLC 11126 KENWOOD ROAD SUITE C BLUE ASH OH 45242 PROGRAM AND SOFTWARE DEVELOPER 234246 RICHARD CHET HENDRICKSON LLC 28118 WARWICK DRIVE FARMINGTON HILLS MI 48331 PRACTITIONER, INSTRUCTOR 121500 BRAND MENTORING LLC 4643 SOUTH ULSTER STREET SUITE 800 DENVER CO 80237 MARKETING 110760 BURNS MARKETING COMMUNICATIONS 4848 THOMPSON PARKWAY FLOOR 4 JOHNSTOWN CO 80534 MARKETING 110355 BLANK ROME LLP PO BOX 8500 PHILADELPHIA PA 19178 ATTORNEY 101638 5 65050 65050 CLASS REVENUE 900099 3131691 3131691 CERTIFICATIONS 900099 1733936 1733936 GATHERINGS 900099 571974 571974 CSD PROGRAM 900099 59225 59225 5496826 5643 5643 5567519 5496826 0 5643 366598 223438 3299 4141 49799 102141 3465 1006968 13759 15668 74111 50769 8410 30243 21986 MEETING EXPENSE FOR GAT 626414 REGONLINE, BANK AND CRE 216351 OTHER PROGRAM SUPPORT 188716 ALL OTHER EXPENSES 45835 3052111 2278692 4544520 777524 1476428 765575 611354 15441 75267 231811 19659 6632 7103 13027 41995 15472 22400 22400 3968556 6930453 30340 98408 1364625 1743046 1394965 1841454 X 2573591 5088999 2573591 5088999 3968556 6930453 2515408 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19659 6632 13027 13027 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED AN INTERPRETATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS INTERPRETATION ADDRESSES THE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE DETERMINATION OF TAX EXEMPT STATUS IS CONSIDERED TO BE A TAX POSITION TAKEN WITH RESPECT TO THE PROVISIONS OF THE INTERPRETATION. SCRUM'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT SCRUM HAS NO UNCERTAIN TAX POSITIONS. SCRUM WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE SHOULD THEY OCCUR. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES IN 2012. WITH FEW EXCEPTIONS, SCRUM IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2010. SPAIN 0 0 PROGRAM SERVICES GATHERING FOR MEMBERS 253030 JAPAN 0 0 PROGRAM SERVICES GATHERING FOR MEMBERS 16640 0 0 0 0 0 0 269670 0 269670 0 0 0 0 0 0 X X X 0 0 0 CAROL MCEWAN 160438 0 0 0 0 0 0 0 0 0 160438 0 0 0 MIKE COHN BOARD MEMBER & CST 84750 THIS INDIVIDUAL WAS A BOARD MEMBER AS WELL AS A CST. CST'S PAY $50 PER STUDENT FOR CLASS REVENUES. THE REVENUES GATHERED FROM THE BOARD MEMBER WAS $84,750. 0 FORM 990, PART V, LINE 1C: THE ORGANIZATION HAD NO REPORTABLE PAYMENTS SUBJECT TO THE BACKUP WITHHOLDING RULES. FORM 990, PART V, LINE 7H: THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES, OR OTHER VEHICLES THAT WOULD REQUIRE THE FILING OF FORM 1098-C. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION USES A CONTRACT CONSULTING FIRM, MILESTONE ADVISORS, LLC TO PERFORM CONTROLLER DUTIES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES OTHER THAN THE BOARD OF DIRECTORS, WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE DRAFT WAS SENT TO THE ORGANIZATIONS GOVERNING BODY FOR REVIEW. IT WAS REVIEWED AND APPROVED BY THE GOVERNING BODY AFTER ALL ISSUES WERE RESOLVED. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USED A COMPENSATION CONSULTING FIRM TO PREPARE A SURVEY OF COMPARABLE COMPENSATION PACKAGES IN THE INDUSTRY IN ORDER TO DETERMINE THE APPROPRIATENESS OF MANAGEMENT FEES AND SALARIES. THE REPORT WAS REVIEWED BY THE BOARD OF DIRECTORS, AND BASED UPON THE FINDINGS IN THAT REPORT THE BOARD APPROVED THE COMPENSATION. THE BOARD OF DIRECTORS RETAINED LEGAL COUNSEL TO DEVELOP A WRITTEN POLICY TO ENSURE THAT ALL COMPENSATION ARRANGEMENTS WITH RELATED PARTIES ARE EVALUATED AND ENTERED AT ARMS' LENGTH AND THAT ANY COMPENSATION THAT IS PAID TO A RELATED PARTY IS REASONABLE AND REFLECTS FAIR MARKET VALUE. THE POLICY ENCOURAGES THE APPLICATION OF THE REBUTTABLE PRESUMPTION STANDARD OF CODE SECTION 4958 AND THE RELATED TREASURY REGULATIONS BY (A) EXCLUDING ANY INTERESTED PARTY FROM THE DECISIONMAKING PROCESS; (B) REQUIRING DISINTERESTED BOARD OR COMMITTEE MEMBERS TO OBTAIN AND RELY UPON COMPARABILITY DATA WHEN SETTING THE PROPOSED COMPENSATION TERMS; (C) REQUIRING APPROVAL OF THE TRANSACTION IN ADVANCE BY DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS; AND (D) REQUIRING CONTEMPORANEOUS DOCUMENTATION (I.E., MINUTES) REFLECTING THE DECISION AND THE PROCESS BY WHICH IT WAS MADE. FORM 990, PART VI, SECTION C, LINE 19 FORM 990, PART VI, SECTION C, LINE 19: THE FORMS ARE AVAILABLE FOR DOWNLOAD ON SCRUM ALLIANCES WEBSITE. WWW.SCRUMALLIANCE.ORG OTHER FEES FORM 990, PART IX, LINE 11G OTHER: TOTAL EXPENSES 1,006,968. FORM 990, PART XII, LINE 2C: THERE ARE NO COMMITTEES OTHER THAN THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE REVIEWED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE DURING THE TAX YEAR OF THE OVERSIGHT OR SELECTION PROCESS.