INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC (EIN 39-1034021)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-12
- IRS object ID
- 201203179349301220
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-12T10:47:34-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320043599 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGACY PROFESSIONALS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 311 S WACKER DRIVE STE 4000 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391034021 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL FOUNDATION OF EMPLOYEE | BusinessNameLine1 |
| Business Name Line2 | BENEFIT PLANS INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INTE | NameControl |
| Phone | 2627866700 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18700 W BLUEMOUND RD PO BOX 69 | AddressLine1 |
| City | BROOKFIELD | City |
| State | WI | State |
| ZIP Code | 530080069 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL WILSON | Name |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Phone | 2627866700 | Phone |
| Date Signed | 2012-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROSE DOHERTY | Name |
| PTIN | P00653989 | PTIN |
| Phone | 3123680500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL WILSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18700 W BLUEMOUND RD PO BOX 69 | AddressLine1 |
| City | BROOKFIELD | City |
| State | WI | State |
| ZIP Code | 530080069 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 36947714 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.IFEBP.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1954 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | EDUCATIONAL SOURCE FOR EMPLOYEE BENEFITS, COMPENSATION, AND FINANCIAL LITERACY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 44 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 44 | NbrIndependentVotingMembers |
| Total Nbr Employees | 143 | TotalNbrEmployees |
| Total Nbr Volunteers | 187 | TotalNbrVolunteers |
| Total Gross UBI | 413225 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 105270 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 24032643 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25164308 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1135770 | InvestmentIncomePriorYear |
| Investment Income Current Year | 658396 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1441415 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1085911 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 26609828 | TotalRevenuePriorYear |
| Total Revenue Current Year | 26908615 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1570 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10272429 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10639940 | 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 | 15125747 | OtherExpensePriorYear |
| Other Expenses Current Year | 15824126 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 25399746 | TotalExpensesPriorYear |
| Total Expenses Current Year | 26464066 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1210082 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 444549 | RevenuesLessExpensesCY |
| Total Assets BOY | 30330910 | TotalAssetsBOY |
| Total Assets EOY | 30356023 | TotalAssetsEOY |
| Total Liabilities BOY | 19636637 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 23886400 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10694273 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6469623 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS IS A NONPROFIT ORGANIZATION, DEDICATED TO BEING A LEADING OBJECTIVE AND INDEPENDENT GLOBAL SOURCE OF EMPLOYEE BENEFITS, COMPENSATION, AND FINANCIAL LITERACY EDUCATION AND INFORMATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 8398696 | Expense |
| Revenue | 15789630 | Revenue |
| Description | EDUCATIONAL PROGRAMS, SERVICES AND CONFERENCES RELATED TO EMPLOYEE BENEFIT PLANS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4025605 | Expense |
| Revenue | 4306318 | Revenue |
| Description | EDUCATION AND CERTIFICATION PROGRAMS RELATED TO THE CERTIFIED EMPLOYEE BENEFITS SPECIALIST DESIGNATION. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2832602 | Expense |
| Revenue | 413225 | Revenue |
| Description | BUSINESS DEVELOPMENT INCLUDES: SALES, PARTNERSHIPS, ADVERTISING, PUBLIC RELATIONS, AND MARKETING RELATING TO EMPLOYEE BENEFITS, FINANCIAL LITERACY, AND RETIREMENT SECURITY. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2632428 | Expense |
| Revenue | 5741046 | Revenue |
| Description | OTHER PROGRAM SERVICES INCLUDE THE FOLLOWING:- PRODUCTION OF PUBLICATIONS, INFORMATION SERVICES AND RESEARCH FOR EMPLOYEE BENEFIT PLANS.- DEVELOPMENT, PRODUCTION, AND SUPPORT OF E-LEARNING EDUCATIONAL COURSES.- PROMOTION, MARKETING, AND SALES OF PROGRAMS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 2632428 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 5741046 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 17889331 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | 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 | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | 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 | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| 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 | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 206 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 143 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CA | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 44 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 44 | 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 | 0 | 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 | 1 | 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 | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AL HAMWRIGHT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2627866700 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18700 W BLUEMOUND RD | AddressLine1 |
| City | BROOKFIELD | City |
| State | WI | State |
| ZIP Code | 530080069 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (52 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOHN J SIMMONS | |||||||
| PRESIDENT AND CHAIR | 15.00 | X | X | 7600 | 0 | 0 | |
| RICHARD LYALL | |||||||
| PRESIDENT - ELECT | 15.00 | X | X | 0 | 0 | 0 | |
| GEORGE R LAUFENBERG CEBS | |||||||
| TREASURER | 3.00 | X | X | 0 | 0 | 0 | |
| KENNETH R BOYD | |||||||
| SECRETARY | 3.00 | X | X | 0 | 0 | 0 | |
| SIMONE L ROCKSTROH | |||||||
| IMMEDIATE PAST PRESIDENT | 3.00 | X | 0 | 0 | 0 | ||
| JOEL A BOONE | |||||||
| PAST PRESIDENT | 1.00 | X | 2500 | 0 | 0 | ||
| THOMAS J HENDRICKS | |||||||
| PAST PRESIDENT | 1.00 | X | 0 | 0 | 0 | ||
| CINDY L CONWAY | |||||||
| CORPORATE SECTOR REP | 3.00 | X | 0 | 0 | 0 | ||
| DANNY DONOHUE | |||||||
| PUBLIC EMPLOYEES SECTOR RE | 3.00 | X | 2957 | 0 | 0 | ||
| DAVID N HARVEY | |||||||
| CANADIAN SECTOR REP | 3.00 | X | 0 | 0 | 0 | ||
| PAUL HACKLEMAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| TODD G HELFRICH | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS T HOLSMAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| BERNARD C KNOBBE CEBS | |||||||
| DIRECTOR | 1.00 | X | 2829 | 0 | 0 | ||
| WILLIAM C LIGETTI JR | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| C JAMES LOWTHERS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| GERALD A LUND | |||||||
| DIRECTOR | 1.00 | X | 2937 | 0 | 0 | ||
| SEAN P MADIX | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| LAURIE A MELE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD W MUTO | |||||||
| DIRECTOR | 1.00 | X | 1385 | 0 | 0 | ||
| TIMOTHY K O'HEARN | |||||||
| DIRECTOR | 1.00 | X | 1202 | 0 | 0 | ||
| JODY OSTERWEIL | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT ALVARADO | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JORDAN BACKMAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JAMIE BARTON | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| RODERICK S BASHIR | |||||||
| DIRECTOR | 1.00 | X | 5420 | 0 | 0 | ||
| BART O CARRIGAN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| PETER F CASTELLARIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JOHN T COLI SR | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| J SPARB COLLINS CEBS | |||||||
| DIRECTOR | 1.00 | X | 995 | 0 | 0 | ||
| DONALD D CROSATTO | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JEF L EATCHEL | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| WILLIAM J EINHORN | |||||||
| DIRECTOR | 1.00 | X | 4362 | 0 | 0 | ||
| STEPHEN S ERDMANN CEBS | |||||||
| DIRECTOR | 1.00 | X | 2348 | 0 | 0 | ||
| JAMES H GRIBBINS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JASON PARADIS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| ANTHONY M PERRONE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JACK RAMAGE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| REGINA C REARDON | |||||||
| DIRECTOR | 1.00 | X | 9587 | 0 | 0 | ||
| JAMES ROBERTS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT ROMPHF | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MARIANNE STEGER CEBS | |||||||
| DIRECTOR | 1.00 | X | 2603 | 0 | 0 | ||
| JOHN M TOWARNICKY CEBS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| TOM J VENTURA | |||||||
| DIRECTOR | 1.00 | X | 1164 | 0 | 0 | ||
| COREY J WIRTH CEBS | |||||||
| DIRECTOR | 1.00 | X | 2136 | 0 | 0 | ||
| WENDELL W YOUNG IV | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL WILSON | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | X | 339015 | 0 | 79004 | ||
| ALBERT HAMWRIGHT | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 155227 | 0 | 25317 | X | ||
| TERRY DAVIDSON | |||||||
| VP OF BUSINESS DEVELOPMENT | 40.00 | 136396 | 0 | 39775 | X | ||
| DAVID VAN ZEELAND | |||||||
| CHIEF TECHNOLOGY OFFICER | 40.00 | 138814 | 0 | 39869 | X | ||
| DEE BIRSCHEL | |||||||
| SR DIRECTOR PUBLICATIONS | 40.00 | 131943 | 0 | 33016 | X | ||
| ELIZABETH HARWOOD | |||||||
| VP OF EDUCATIONAL PROGRAMS AND CONTENT | 40.00 | 155926 | 0 | 42307 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1107346 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 259288 | TotalOtherCompensation |
| Number Individuals GT100 K | 12 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| REINHART BOERNER VAN DEUREN SC | |||||
| 1000 NORTH WATER STREET SUITE 1700 | MILWAUKEE | WI | 53202 | LEGAL SERVICES | 293137 |
| INTERNATIONAL DELIVERY SOLUTIONS LLC | |||||
| 7340 S HOWELL AVENUE STE 5 | OAK CREEK | WI | 531542108 | DELIVERY SERVICES | 198555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| PROGRAM REGISTRATION A | 900099 | 15789630 | 15789630 | |
| MEMBERSHIP DUES AND SE | 900099 | 4898840 | 4898840 | |
| CEBS CERTIFICATION PRO | 900099 | 3302845 | 3302845 | |
| E-LEARNING | 900099 | 465991 | 465991 | |
| ADVERTISING | 541800 | 413225 | 413225 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 293777 | TotalRevenueColumn |
| Related Or Exempt Function Income | 293777 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25164308 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 487779 | TotalRevenueColumn |
| Exclusion | $487,779 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 9432429 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 9261812 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 170617 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 170617 | TotalRevenueColumn |
| Exclusion | $170,617 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1863198 | GrossSalesOfInventory |
| Cost Of Goods Sold | 777287 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1085911 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1085911 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 26908615 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25836994 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 413225 | UnrelatedBusinessRevenue |
| Exclusion | $658,396 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 468044 | Total |
| Management And General | 468044 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6772146 | Total |
| Program Services | 4479545 | ProgramServices |
| Management And General | 2292601 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1240030 | Total |
| Program Services | 818690 | ProgramServices |
| Management And General | 421340 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1637340 | Total |
| Program Services | 1033296 | ProgramServices |
| Management And General | 604044 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 522380 | Total |
| Program Services | 327109 | ProgramServices |
| Management And General | 195271 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 298750 | Total |
| Management And General | 298750 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72871 | Total |
| Program Services | 10811 | ProgramServices |
| Management And General | 62060 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22124 | Total |
| Management And General | 22124 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 195804 | Total |
| Program Services | 117149 | ProgramServices |
| Management And General | 78655 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130322 | Total |
| Program Services | 130322 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3806205 | Total |
| Program Services | 3438630 | ProgramServices |
| Management And General | 367575 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 434471 | Total |
| Program Services | 57500 | ProgramServices |
| Management And General | 376971 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27373 | Total |
| Program Services | 27373 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 353055 | Total |
| Management And General | 353055 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1586234 | Total |
| Program Services | 384265 | ProgramServices |
| Management And General | 1201969 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6750949 | Total |
| Program Services | 6350253 | ProgramServices |
| Management And General | 400696 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40218 | Total |
| Management And General | 40218 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 875051 | Total |
| Management And General | 875051 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 155806 | Total |
| Program Services | 66285 | ProgramServices |
| Management And General | 89521 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CREDIT CARD FEES | 418028 | 382282 | 35746 |
| MARKETING & INFO SERVIC | 205356 | 205356 | |
| SPECIAL PROJECTS | 109033 | 109033 | |
| UNRELATED BUSINESS INCO | 60298 | 60298 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282178 | Total |
| Program Services | 60465 | ProgramServices |
| Management And General | 221713 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26464066 | Total |
| Program Services | 17889331 | ProgramServices |
| Management And General | 8574735 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -5907 | BOY |
| EOY | -17586 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1916485 | BOY |
| EOY | 2274742 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 468749 | BOY |
| EOY | 399240 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 572621 | BOY |
| EOY | 564821 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1083848 | BOY |
| EOY | 1282521 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 17921542 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10880354 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7041868 | BOY |
| EOY | 7041188 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14100405 | BOY |
| EOY | 11466535 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4817527 | BOY |
| EOY | 7078511 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 335314 | BOY |
| EOY | 266051 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30330910 | BOY |
| EOY | 30356023 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3187581 | BOY |
| EOY | 2399134 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7892256 | BOY |
| EOY | 9006436 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500000 | BOY |
| EOY | 1250000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7056800 | BOY |
| EOY | 11230830 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19636637 | BOY |
| EOY | 23886400 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10661077 | BOY |
| EOY | 6432028 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33196 | BOY |
| EOY | 37595 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10694273 | BOY |
| EOY | 6469623 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30330910 | BOY |
| EOY | 30356023 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 444549 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -4669199 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4517598 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4718246 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4690766 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4725165 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4890793 | CurrentTaxYear |
| Total | 23542568 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 20118385 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 20707527 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 19113264 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21241636 | CurrentTaxYearMinus1Year |
| Current Tax Year | 21723487 | CurrentTaxYear |
| Total | 102904299 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 24635983 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 25425773 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 23804030 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 25966801 | CurrentTaxYearMinus1Year |
| Current Tax Year | 26614280 | CurrentTaxYear |
| Total | 126446867 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 126446867 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 978071 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1167295 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 740180 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 515090 | CurrentTaxYearMinus1Year |
| Current Tax Year | 487779 | CurrentTaxYear |
| Total | 3888415 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 978071 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1167295 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 740180 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 515090 | CurrentTaxYearMinus1Year |
| Current Tax Year | 487779 | CurrentTaxYear |
| Total | 3888415 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 146587 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 110664 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 73633 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 106926 | CurrentTaxYearMinus1Year |
| Current Tax Year | 105270 | CurrentTaxYear |
| Total | 543080 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 25760641 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 26703732 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 24617843 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 26588817 | CurrentTaxYearMinus1Year |
| Current Tax Year | 27207329 | CurrentTaxYear |
| Total | 130878362 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.96610 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.96450 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.02970 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.03100 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 687374 | OtherCostOrOtherBasis |
| Book Value | 687374 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6631741 | OtherCostOrOtherBasis |
| Depreciation | 3711808 | Depreciation |
| Book Value | 2919933 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10602427 | OtherCostOrOtherBasis |
| Depreciation | 7168546 | Depreciation |
| Book Value | 3433881 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7041188 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| COMMON COLLECTIVE TRUSTS | 4726475 | F |
| ALTERNATIVE INVESTMENT TRUSTS | 1276975 | F |
| REAL ESTATE INVESTMENT TRUSTS | 1075061 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 7078511 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO RELATED PARTIES | $7,944 |
| REFUNDS PAYABLE | $13,052 |
| HOTEL DEPOSITS HELD FOR OTHERS | $757,339 |
| DEFINED BENEFIT PLAN ACCRUED COST | $10,379,310 |
| CAPITAL LEASE OBLIGATION | $73,185 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 11230830 | TotalOfAmounts |
| Total Revenue | 26908615 | TotalRevenue |
| Total Expenses | 26464066 | TotalExpenses |
| Excess Or Deficit For Year | 444549 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -87086 | NetUnrealizedGLOnInvestments |
| Other | -$4,582,113 | OtherAmount |
| Total Adjustments | -4669199 | TotalAdjustments |
| Excess Or Deficit Per FS | -4224650 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 27027506 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 27027506 | RevenueSubtotal |
| Other Revenues Not Included | -118891 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -118891 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 26908615 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 26992584 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 777287 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 777287 | ExpensesNotRptdF990 |
| Expenses Subtotal | 26215297 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 22124 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 226645 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 248769 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 26464066 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE FOUNDATION IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THUS IS GENERALLY NOT SUBJECT TO TAX. THE LLC IS CONSIDERED A DISREGARDED ENTITY BY THE IRS WITHIN THE FOUNDATION. THE FOUNDATION IS SUBJECT TO TAX, HOWEVER, ON ANY UNRELATED BUSINESS INCOME. THE INCOME TAXES PAID IN 2011 AND 2010 WERE $60,298 AND $37,686 RESPECTIVELY. IN ADDITION, THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE FOUNDATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. AT DECEMBER 31, 2011, THE FOUNDATION HAS DETERMINED THAT NO INCOME TAXES ARE DUE FOR ITS ACTIVITIES. ACCORDINGLY, NO ACCRUAL FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FORM 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN, AND FORM 4-T, WISCONSIN EXEMPT ORGANIZATION BUSINESS FRANCHISE OR INCOME TAX RETURN. THE FOUNDATION'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE STATE OF WISCONSIN UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRE. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | BENEFIT-RELATED CHANGES OTHER THAN NET PERIOD PENSION COST -4,579,433. FOREIGN CURRENCY GAINS -2,680. TOTAL TO SCHEDULE D, PART XI, LINE 8: -4,582,113. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD -777,287. REALIZED GAINS ON INVESTMENTS SOLD 170,617. INTEREST AND DIVIDEND INCOME 487,779. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 777,287. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFICATION OF INTEREST INCOME 3,069. UNRELATED BUSINESS INCOME TAX 60,298. INTEREST EXPENSE 40,218. STRATEGIC INITIATIVES 106,250. OTHER EXPENSES 16,810. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 1 | CANADIAN PROGRAM SERVICE | EDUCATIONAL PROGRAMS | 1262856 |
| NORTH AMERICA | 0 | 1 | CANADIAN PROGRAM SERVICE | RESEARCH AND DEVELOPMENT | 42966 |
| NORTH AMERICA | 0 | 0 | CANADIAN PROGRAM SERVICE | BOARD AND COMMITTEE | 16822 |
| NORTH AMERICA | 0 | 0 | CANADIAN PROGRAM SERVICE | PUBLICATIONS | 15250 |
| NORTH AMERICA | 0 | 0 | CANADIAN PROGRAM SERVICE | SUPPORT OF MEMBERSHIP | 43176 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 2 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 2 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 1381070 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 1381070 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL WILSON | |||||||||||||
| 298084 | 0 | 27000 | 0 | 13931 | 0 | 66866 | 0 | 12138 | 0 | 418019 | 0 | 0 | 0 |
| ALBERT HAMWRIGHT | |||||||||||||
| 149534 | 0 | 5000 | 0 | 693 | 0 | 15785 | 0 | 9532 | 0 | 180544 | 0 | 0 | 0 |
| TERRY DAVIDSON | |||||||||||||
| 135949 | 0 | 0 | 0 | 447 | 0 | 17528 | 0 | 22247 | 0 | 176171 | 0 | 0 | 0 |
| DAVID VAN ZEELAND | |||||||||||||
| 138393 | 0 | 0 | 0 | 421 | 0 | 17590 | 0 | 22279 | 0 | 178683 | 0 | 0 | 0 |
| DEE BIRSCHEL | |||||||||||||
| 129021 | 0 | 0 | 0 | 2922 | 0 | 16877 | 0 | 16139 | 0 | 164959 | 0 | 0 | 0 |
| ELIZABETH HARWOOD | |||||||||||||
| 152579 | 0 | 2000 | 0 | 1347 | 0 | 19289 | 0 | 23018 | 0 | 198233 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | THE ORGANIZATION REIMBURSES ITS VOLUNTEERS WHO SERVE ON COMMITTEES, THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. THE ORGANIZATION ALLOWS VOLUNTEERS TO RECEIVE TRAVEL EXPENSE PAYMENTS THAT DO NOT EXCEED NONREFUNDABLE COACH CLASS AIRFARE OR IN SOME INSTANCES, FIRST CLASS AIRFARE, FROM THEIR HOME DESTINATION TO THE MEETING SITE AND THE ORGANIZATION ALSO PAYS HOTEL EXPENSES FOR THE ACTUAL DAYS OF MEETING ATTENDANCE BY SUCH A VOLUNTEER PLUS ONE TRAVEL DAY AT THE BEGINNING AND END OF THE MEETING. THE ORGANIZATION ALSO PAYS THOSE VOLUNTEERS A PER DIEM ALLOWANCE FOR OTHER EXPENSES INCLUDING MEALS, CABS AND OTHER ON-SITE TRANSPORTATION, TIPS, ETC. IN THE AMOUNT OF $115 PER DAY. ANY AMOUNT PAID TO A VOLUNTEER FOR WHICH SUBSTANTIATION OF THE EXPENSE IS NOT SUBMITTED TO THE ORGANIZATION IS REPORTED ON A FORM 1099 FOR THE AFFECTED VOLUNTEER. IN ADDITION, THE ORGANIZATION REIMBURSES TRAVEL EXPENSES FOR THE SPOUSE OF THE PRESIDENT (UNCOMPENSATED VOLUNTEER) AND PRESIDENT-ELECT (UNCOMPENSATED VOLUNTEER) IN CONJUNCTION WITH ATTENDANCE AT FUNCTIONS WHERE THE PRESIDENT AND PRESIDENT-ELECT PARTICIPATES IN BOARD/COMMITTEE ACTIVITIES WHERE THEY HOST OFFICIAL FUNCTIONS. THE AIRFARE REIMBURSEMENT FOR THE TRAVELING SPOUSE IN THESE SITUATIONS IS AT THE ACTUAL COST OF THE AIRFARE, INCLUDING FOR A FIRST-CLASS SEAT. |
| PART I, LINE 4B | THE FOUNDATION ESTABLISHED AN INTERNAL REVENUE CODE ("IRC") SECTION 457(B) "TOP HAT" DEFERRED COMPENSATION ARRANGEMENT FOR ITS CHIEF EXECUTIVE OFFICER ("CEO") WHICH IS FUNDED IN PART BY A REDUCTION IN THE AMOUNT OF DISCRETIONARY PERFORMANCE BONUS FOR WHICH THE CEO COULD QUALIFY FOR A YEAR OF EMPLOYMENT STARTING WITH 2011 PLUS AN ADDITIONAL ANNUAL PAYMENT BY THE FOUNDATION IN THE $7,000 RANGE FOR THE AFFECTED YEAR. IF THE CEO FAILS TO EARN THE FULL AMOUNT OF THE DISCRETIONARY BONUS FOR A YEAR, THEN THE AMOUNT CONTRIBUTED TO THE 457(B) ARRANGEMENT IS REDUCED. IN ADDITION, THE FOUNDATION ESTABLISHED AN IRC SECTION 457(F) INELIGIBLE DEFERRED COMPENSATION ARRANGEMENT FOR ITS CEO TO WHICH APPROXIMATELY $9,000 IS CONTRIBUTED FOR A YEAR OF EMPLOYMENT FROM 2011 THROUGH 2013. THEREAFTER, THE FOUNDATION WILL REEVALUATE THE AMOUNT CONTRIBUTED TO THE INELIGIBLE ARRANGEMENT. THE 457(F) ARRANGEMENT IS SUBJECT TO A VESTING FORMULA. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION SHALL HAVE ONE CLASS OF MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | ONLY MEMBERS WHO ARE MEMBERS OF THE BOARD OF VOTING DIRECTORS SHALL HAVE THE RIGHT TO VOTE UPON ANY QUESTION AND ONLY THEIR CONSENT SHALL BE NECESSARY IN ANY STATUTORY OR OTHER PROCEEDINGS. A BOARD OF VOTING DIRECTORS SHALL REPRESENT, VOTE, AND ACT FOR THE MEMBERSHIP IN ALL OF THE ORGANIZATION'S AFFAIRS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION WORKS WITH ITS OFFICERS AND ITS THIRD-PARTY LAW FIRM AND ACCOUNTING FIRM TO PREPARE THE ORGANIZATION'S FORM 990 TAX RETURN. THE ORGANIZATION THEN PROVIDES ITS PROPOSED FORM 990 TAX RETURN TO THE EXECUTIVE COMMITTEE OF ITS BOARD OF DIRECTORS, WHICH ACTS FOR THE BOARD OF DIRECTORS BETWEEN BOARD OF DIRECTOR MEETINGS. THE ORGANIZATION REVIEWS THE FORM 990 TAX RETURN WITH THE EXECUTIVE COMMITTEE. LEGAL COUNSEL AND A REPRESENTATIVE OF THE ACCOUNTING FIRM ARE PRESENT TO ANSWER ANY QUESTIONS. THE EXECUTIVE COMMITTEE PROVIDES ANY COMMENTS, CORRECTIONS OR OTHER CHANGES, WHEREUPON THE FORM 990 TAX RETURN IS FINALIZED AND APPROVED BY THE EXECUTIVE COMMITTEE. ONCE EXECUTIVE COMMITTEE APPROVAL IS OBTAINED, THE ORGANIZATION FILES ITS FORM 990 TAX RETURN. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY ANNUALLY HAVING ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT OF ANY ITEMS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST WITH THE ORGANIZATION. DURING THE COURSE OF EACH YEAR, THE CHAIRMAN OF THE BOARD, CHIEF EXECUTIVE OFFICER AND GENERAL COUNSEL (WHO IS THE PRIMARY PURVEYOR OF LEGAL SERVICES PROVIDED BY A THIRD-PARTY LAW FIRM RETAINED BY THE ORGANIZATION) MONITOR THE ACTIVITIES OF INDIVIDUAL BOARD OF DIRECTORS MEMBERS, OFFICERS AND KEY EMPLOYEES IN THE ORDINARY COURSE OF THE ORGANIZATION'S BUSINESS. ANY IDENTIFIED POTENTIAL CONFLICTS ARE BROUGHT TO THE ATTENTION OF THE INDIVIDUALS IN QUESTION AND APPROPRIATELY ADDRESSED. INDIVIDUAL DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE ALSO ENCOURAGED TO BE WATCHFUL OF CONFLICT OF INTEREST ISSUES AND BRING SUCH ISSUES TO THE ATTENTION OF EITHER THE CHAIRMAN OF THE BOARD, CHIEF EXECUTIVE OFFICER OR GENERAL COUNSEL. ANY IDENTIFIED CONFLICTS OF INTEREST ARE DEALT WITH BY VOTE OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION'S CHAIRMAN OF THE BOARD (AN UNCOMPENSATED VOLUNTEER) AND GENERAL COUNSEL (A SENIOR PARTNER ENGAGED IN REPRESENTING NONPROFIT ORGANIZATIONS) COMPILE BENCHMARKING DATA FROM COMPENSATION PUBLICATIONS SUCH AS NATIONAL COMPENSATION STUDY (AMERICAN RESEARCH COMPANY), BLUE CHIP COMPENSATION & BENEFITS STUDY (ASAE) AND MANAGEMENT COMPENSATION REPORT (PRM CONSULTING, INC.) THAT TAKES INTO CONSIDERATION SUCH FACTORS AS EDUCATION, EXPERIENCE BASE, TENURE AND PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION (THE "CEO"). A REPORT IS PREPARED AND PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF THE ORGANIZATION BY THE CHAIRMAN OF THE BOARD AND GENERAL COUNSEL. THE CEO IS NOT IN ATTENDANCE AT THE MEETING WHEN HIS COMPENSATION LEVEL IS DISCUSSED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE DELIBERATES AND APPROVES OF ANY CHANGES IN THE LEVEL OF COMPENSATION OF THE CEO. THE SAME PROCESS IS USED FOR OTHER OFFICERS AND KEY EMPLOYEES WITH THE EXCEPTION THAT THIS PROCESS IS LED BY THE CEO. THE CEO HAS, WITHIN APPROVED BUDGETARY CONSTRAINTS, AUTHORITY IN REVIEWING AND MAKING COMPENSATION ADJUSTMENTS FOR OTHER EMPLOYEES OF THE ORGANIZATION THAT ARE NOT OFFICERS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS CORPORATE BY-LAWS, ANNUAL AUDITED FINANCIAL STATEMENTS AND POLICIES AVAILABLE ON ITS WEB SITE. THIS INFORMATION CAN BE VIEWED AT WWW.IFEBP.ORG UNDER THE "ABOUT US" TAB OF THE ORGANIZATION'S HOME PAGE. MEMBERS OF THE PUBLIC-AT-LARGE MAY ALSO OBTAIN A COPY OF THE ORGANIZATION'S BY-LAWS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS BY CONTACTING THE ORGANIZATION. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -87,086. BENEFIT-RELATED CHANGES OTHER THAN NET PERIOD PENSION COST -4,579,433. FOREIGN CURRENCY GAINS -2,680. TOTAL TO FORM 990, PART XI, LINE 5: -4,669,199. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IFEBP SERVICES LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18700 W BLUEMOUND RD | AddressLine1 |
| City | BROOKFIELD | City |
| State | WI | State |
| ZIP Code | 53008 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391034021 | EIN |
| Primary Activities | EDUCATIONAL, CHARITABLE, AND SCIENTIFIC ADMININSTRATIVE SUPPORT. | PrimaryActivities |
| Legal Domicile State | WI | LegalDomicileState |
| Total Income | 1483434 | TotalIncome |
| EOY Assets | 602298 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC | BusinessNameLine1 |
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| INTL SOCIETY OF CERT EMPLOYEE BENEFIT SPECIALISTS INC | ||||||||||
| 18700 W BLUEMOUND RD | BROOKFIELD | WI | 53008 | 391396077 | DESIGNING AND ADMINISTERING CONTINUING EDUCATION COURSES AND EXAMS. | WI | 501(C)(3) | 509(A)(3) | INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC | 0 |
| CERTIFIED EMPLOYEE BENEFIT SPECIALISTS INC | ||||||||||
| 18700 W BLUEMOUND RD | BROOKFIELD | WI | 53008 | 391666266 | GRANTING AND PROMOTING CEBS DESIGNATION AND ASSOCIATION DESIGNATIONS. | WI | 501(C)(6) | INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| INTERNATIONAL SOCIETY OF CERTIFIED EMPLOYEE BENEFIT SPECIALISTS INC | ||
| N | 117586 | FAIR MARKET VALUE |
| INTERNATIONAL SOCIETY OF CERTIFIED EMPLOYEE BENEFIT SPECIALISTS INC | ||
| P | 214127 | FAIR MARKET VALUE |
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