2011-04-17T13:12:08-05:00 2010-12-31 GREGORY SHARER & STUART PA 100 2ND AVE SOUTH STE 600 SAINT PETERSBURG FL 337014336 990 2010-01-01 043064434 INTERNATIONAL INFORMATION SYSTEMS SECURITY CERT CONSORTIUM INC INTE 7276830781 33920 US HIGHWAY 19 NORTH ROOM/SUITE 205 PALM HARBOR FL 34684 DEBRA TAYLOR 7276830781 2011-04-14 true BYRON C SMITH CPA 7278216161 2011-04-17 2010 2016-02-24 21:20:13Z W HORD TIPTON 33920 US HIGHWAY 19 NORTH PALM HARBOR FL 34684 29317275 false X WWW.ISC2.ORG X 1989 MA WE AIM TO MAKE THE CYBER WORLD A SAFE PLACE THROUGH THE ELEVATION OF INFORMATION SECURITY TO THE PUBLIC DOMAIN AND THROUGH THE SUPPORT AND DEVELOPMENT OF INFORMATION SECURITY PROFESSIONALS AROUND THE WORLD. 13 13 62 2100 120981 0 24285728 27352934 72140 262953 1376040 754901 25733908 28370788 7615 0 3916838 4820909 0 0 22856387 20033287 26773225 24861811 -1039317 3508977 24055714 25492738 8692979 6480027 15362735 19012711 X WE AIM TO MAKE THE CYBER WORLD A SAFE PLACE THROUGH THE ELEVATION OF INFORMATION SECURITY TO THE PUBLIC DOMAIN AND THROUGH THE SUPPORT AND DEVELOPMENT OF INFORMATION SECURITY PROFESSIONALS AROUND THE WORLD. false false INTERNATIONAL INFORMATION SYSTEMS SECURITY CERTIFICATIONS CONSORTIUM, INC., OR (ISC)2, IS A NOT-FOR-PROFIT ORGANIZATION DEDICATED TO: - MAINTAINING A COMMON BODY OF KNOWLEDGE FOR INFORMATION SECURITY (IS). - CERTIFYING INDUSTRY PROFESSIONALS AND PRACTITIONERS IN AN INTERNATIONAL IS STANDARD. - PROVIDING EDUCATION. - ADMINISTERING TRAINING AND CERTIFICATION EXAMINATIONS. - ENSURING CREDENTIALS ARE MAINTAINED, PRIMARILY THROUGH CONTINUING EDUCATION. GOVERNMENTS, CORPORATIONS, CENTERS OF HIGHER LEARNING AND ORGANIZATIONS WORLDWIDE DEMAND STAFF THAT HAVE A COMMON KNOWLEDGE PLATFORM AND DEMONSTRATE COMPETENCE OF THE DYNAMIC NATURE OF INFORMATION SECURITY. (ISC)2 HELPS FULFILL THESE REQUIREMENTS. TENS OF THOUSANDS OF IS PROFESSIONALS IN OVER 100 COUNTRIES WORLDWIDE HAVE ATTAINED CERTIFICATION IN ONE OF THE FOUR DESIGNATIONS ADMINISTERED BY (ISC)2: - CERTIFIED INFORMATION SYSTEMS SECURITY PROFESSIONAL(CISSP) - SYSTEM SECURITY CERTIFIED PRACTITIONER (SSCP) - CERTIFICATION & ACCREDITATION PROFESSIONAL (CAP) - CERTIFIED SECURE SOFTWARE LIFECYCLE PROFESSIONAL (CSSLP) EACH CREDENTIAL INDICATES THOSE CERTIFIED HAVE DEMONSTRATED EXPERIENCE IN THE FIELD OF INFORMATION SECURITY, HAVE PASSED A RIGOROUS EXAMINATION, SUBSCRIBE TO A CODE OF ETHICS, MAINTAIN CERTIFICATION WITH CONTINUING EDUCATION, AND RECERTIFY EVERY THREE YEARS. false false false true false false false false false true false false false true true true true false true true false false false false false false false false true false false false true false false false false false false false false false false false true 19 0 true 62 true true true true UK false false false false X 13 13 false false false false false true false true true false false true true true true true true true true false FL X X JANET M HOPKINS 7276830781 33920 US 19 NORTH STE 205 PALM HARBOR FL 34684 BRUCE L MURPHY 2.00 X 0 0 0 DAVID C KREHNKE 2.00 X 0 0 0 DIANA-LYNN CONTESTI 2.00 X 0 0 0 RICHARD NEALON 2.00 X 0 0 0 DAVID MELNICK 2.00 X 0 0 0 FREDDY TAN 2.00 X 0 0 0 BENJAMIN H GADDY JR 2.00 X 0 0 0 DAN HOUSER 2.00 X 0 0 0 JANE SCOTT NORRIS 2.00 X 0 0 0 COREY SCHOU 2.00 X 0 0 0 FLEMMING FABER 2.00 X 0 0 0 DOUG ANDRE 2.00 X 0 0 0 SANDRO MORETTI 2.00 X 0 0 0 W HORD TIPTON 40.00 X 287500 0 8241 DEBRA TAYLOR 40.00 X 218807 0 18183 DORSEY W MARROW JR 40.00 X 199011 0 21169 STEPHEN DOUKAS 40.00 X 166123 0 19663 JANET HOPKINS 40.00 X 131897 0 16887 ELISE YACOBELLIS 40.00 X 128829 0 21320 SARAH E BIALK-BOHNE 40.00 X 123870 0 14353 MARC HIMEBAUGH 40.00 X 113891 0 17198 PHIL CASESA 40.00 X 110300 0 13451 1480228 150465 10 false true false PROTECH ASSOCIATES INC 5457 TWIN KNOLLS RD COLUMBIA MD 21045 TECHNOLOGY 149100 1 EXAM FEES 11509331 11509331 EDUCATIONAL SERVICES 9875737 9875737 CERTIFICATION RENEWAL FEES 5967866 5967866 27352934 216663 216663 983570 9207 945563 924 38007 8283 46290 46290 OTHER INCOME 238467 238467 PUBLICATION-MAZAGINE 511120 84500 84500 RESOURCE GUIDE SPONSORSHIPS 82996 82996 348938 312457 36481 754901 28370788 28033144 120981 216663 3010 4605 938698 3184757 83567 340319 273568 159301 93844 14995 338192 1518699 356003 376892 365373 566121 21069 772278 47695 EDUCATIONAL SERVICES 5948440 PROFESSIONAL EXAMINATIONS 4793084 AMORTIZATION 1145165 MEMBERSHIP MAINTENANCE 961575 PUBLIC RELATIONS/OUTREACH 725359 1829202 24861811 0 0 0 1249183 1247186 7824338 8740031 4438995 5072850 269986 389409 348255 264778 5272984 3576653 1846570 1696331 5014210 5361428 2865562 2484139 198615 236586 24055714 25492738 5201503 2297424 3058880 3733007 432596 449596 8692979 6480027 X 15362735 19012711 15362735 19012711 24055714 25492738 X 3508977 140999 X false true true X false false false false false false false false false false false false false false false false false true false false false false false false false false false false false 151824 125388 26436 4139139 2570815 1568324 982021 880450 101571 1696331 FOREIGN TAX ACCRUAL 449596 449596 28370788 24861811 3508977 181243 153250 -193494 140999 3649976 29504712 181243 1028850 9551 1219644 28285068 14995 70725 85720 28370788 25854736 875600 203045 1078645 24776091 14995 70725 85720 24861811 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE CONSORTIUM IS GENERALLY EXEMPT FROM U.S. INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. INFORMATION RETURNS (FORMS 990) ARE FILED WITH THE INTERNAL REVENUE SERVICE (IRS). THE CONSORTIUM HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN INCOME TAX POSITIONS AS DEFINED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR INCOME TAXES. THE 2007, 2008 AND 2009 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. THE CONSORTIUM IS NOT CURRENTLY UNDER AUDIT NOR HAS THE CONSORTIUM BEEN CONTACTED BY THE IRS. SOME FOREIGN OPERATIONS OF THE CONSORTIUM ARE SUBJECT TO FOREIGN INCOME TAXES. FOREIGN TAXES ARE EXPENSED WHEN INCURRED. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 FOREIGN CURRENCY EXCHANGE GAIN/LOSS 9,551 BAD DEBT EXPENSE -62,442 FIXED ASSET DISPOSAL -8,283 AMORTIZATION - IN KIND DONATION INTANGIBLE -203,045 BAD DEBT EXPENSE 62,442 FIXED ASSET DISPOSAL 8,283 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FOREIGN CURRENCY EXCHANGE GAIN/LOSS 9,551 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B BAD DEBT EXPENSE 62,442 FIXED ASSET DISPOSAL 8,283 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D AMORTIZATION - IN KIND DONATION INTANGIBLE 203,045 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 4B BAD DEBT EXPENSE 62,442 FIXED ASSET DISPOSAL 8,283 SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIV PART X - OTHER LIABILITIES FOREIGN TAX ACCRUAL - THE CONSORTIUM HAS RECORDED A LIABILITY FOR VALUE- ADDED TAX FOR SERVICES SOLD IN FOREIGN COUNTRIES. THE BULK OF SERVICES ARE SOLD THROUGH AFFILIATES WHICH INSULATE THE CONSORTIUM FROM VALUE-ADDED TAX EXPOSURE. HOWEVER, THERE IS A PORTION OF SERVICES PROVIDED THAT ARE NOT PROVIDED THROUGH AFFILIATES AND AN ACCRUAL HAS BEEN RECORDED AS AN ESTIMATE OF TAX EXPOSURE IN THESE FOREIGN COUNTRIES. THERE MAY BE ADDITIONAL FOREIGN TAX JURISDICTIONS THAT MAY ASSESS TAXES TO THE CONSORTIUM. true EUROPE 1 4 PROGRAM SERVICES SEMINARS, EXAMS 748186 EAST ASIA AND THE PACIFIC 2 2 PROGRAM SERVICES SEMINARS, EXAMS 531282 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES SEMINARS, EXAMS 946 NORTH AMERICA PROGRAM SERVICES SEMINARS, EXAMS 87227 SOUTH AMERICA PROGRAM SERVICES SEMINARS, EXAMS 146571 SOUTH ASIA PROGRAM SERVICES SEMINARS, EXAMS 40127 SUB-SAHARAN AFRICA PROGRAM SERVICES SEMINARS, EXAMS 903 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES SEMINARS, EXAMS 10801 3 6 3 6 1566043 1566043 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES SCHEDULE F, PAGE 1, PART I, LINE 2 MONIES ARE AWARDED AS SCHOLARSHIPS FOR ELIGIBLE APPLICANTS THAT ARE SELECTED BY THE INTERNATIONAL INFORMATION SYSTEMS SECURITY CERTIFICATION CONSORTIUM "(ISC)2" BOARD SCHOLARSHIP COMMITTEE. FUNDS ARE PROVIDED TO THE SCHOOL OF CHOICE INSTEAD OF THE INDIVIDUAL TO ENSURE THEY ARE USED TOWARD EDUCATIONAL EXPENSES. X X true false false W HORD TIPTON 258750 28750 7350 891 295741 310121 DEBRA TAYLOR 191057 27750 6564 11619 236990 216451 DORSEY W MARROW JR 173361 25650 6069 15100 220180 207076 STEPHEN DOUKAS 166123 5004 14659 185786 201197 ELISE YACOBELLIS 115729 13100 3820 17500 150149 179991 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 STEPHEN DOUKAS 38,077 0 0 MARC HIMEBAUGH 36,001 0 0 JOHN COLLEY PAST BOD MEMBER true ADDITIONAL INFORMATION SCHEDULE L PART V JOHN COLLEY WAS A BOARD MEMBER FROM 19992007 FIRST ACHIEVEMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A DEMONSTRATE COMPETENCE OF THE DYNAMIC NATURE OF INFORMATION SECURITY. (ISC)2 HELPS FULFILL THESE REQUIREMENTS. TENS OF THOUSANDS OF IS PROFESSIONALS IN OVER 100 COUNTRIES WORLDWIDE HAVE ATTAINED CERTIFICATION IN ONE OF THE FOUR DESIGNATIONS ADMINISTERED BY (ISC)2: - CERTIFIED INFORMATION SYSTEMS SECURITY PROFESSIONAL(CISSP) - SYSTEM SECURITY CERTIFIED PRACTITIONER (SSCP) - CERTIFICATION & ACCREDITATION PROFESSIONAL (CAP) - CERTIFIED SECURE SOFTWARE LIFECYCLE PROFESSIONAL (CSSLP) EACH CREDENTIAL INDICATES THOSE CERTIFIED HAVE DEMONSTRATED EXPERIENCE IN THE FIELD OF INFORMATION SECURITY, HAVE PASSED A RIGOROUS EXAMINATION, SUBSCRIBE TO A CODE OF ETHICS, MAINTAIN CERTIFICATION WITH CONTINUING EDUCATION, AND RECERTIFY EVERY THREE YEARS. FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES FORM 990, PART V, LINE 4B UNITED KINGDOM (GB) ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF DIRECTORS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD FOR ANALYSIS AND COMMENTS PRIOR TO FILING WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS. ANNUAL DECLARATIONS OF CONFLICT DETERMINATIONS ARE SUBMITTED AND SIGNED BY EACH BOARD MEMBER. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS RECOMMENDED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND COMPENSATION LEVELS ARE DETERMINED BY VOTE OF THE BOARD MEMBERS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR IS DETERMINED BY A DEPARTMENT SUPERVISOR AND APPROVED BY THE HUMAN RESOURCES DEPARTMENT. EMPLOYEES FALL WITHIN VARIOUS HIERARCHY LEVELS (E.G. STAFF, SUPERVISOR, MANAGER, DIRECTOR, OFFICER) AND SALARY RANGES FOR THESE LEVELS ARE REVIEWED BY VARIOUS SENIOR MANAGEMENT MEMBERS TO ENSURE THAT COMPENSATION IS REASONABLE ACCORDING TO THE DETERMINED JOB RESPONSIBILITIES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST. REQUESTS MAY BE MADE TO JANET HOPKINS, DIRECTOR OF FINANCE, (ISC)2, 33920 US HIGHWAY 19 N., SUITE 205, PALM HARBOR, FL 34684. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 NET UNREALIZED GAINS OF INVESTMENTS - 181,243 DONATED SERVICES AND USE OF FACILITIES - (49,795) FOREIGN CURRENCY EXCHANGE GAIN/LOSS - 9,551