2024-05-15T18:48:19-05:00 2023-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-07-01 911027785 SOLID WASTE ASSOCIATION OF NORTH AMERICA SOLI 8004679262 8484 GEORGIA AVENUE 230 SILVER SPRING MD 20910 AMY LESTITION BURKE EXECUTIVE DIRECTOR/CEO 8004679262 2024-05-15 1 AMY LESTITION BURKE XXX-XX-XXXX 1 FRANK H SMITH P00639053 2022274000 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X AMY LESTITION BURKE 8484 GEORGIA AVENUE 230 SILVER SPRING MD 20910 7624606 0 X WWW.SWANA.ORG X 1966 CA ADVANCING THE RESPONSIBLE MANAGEMENT OF SOLID WASTE AS A RESOURCE. 21 21 28 28 0 0 724990 272386 5100568 5746541 161709 8454 125186 333290 6112453 6360671 0 0 0 0 2768442 3180210 0 0 1119546 3045552 3442887 5813994 6623097 298459 -262426 4535874 4665418 2238784 2451760 2297090 2213658 SWANA'S CORE PURPOSE/MISSION IS TO ADVANCE THE RESPONSIBLE MANAGEMENT OF SOLID WASTE AS A RESOURCE THROUGH MEMBERS' SHARED EMPHASIS ON EDUCATION, ADVOCACY, SAFETY, AND RESEARCH. 0 0 3394993 4547237 TECHNICAL PROGRAMS, TRAINING, AND EDUCATION. SWANA HELD TWO IN-PERSON CONFERENCES (WASTECON IN DECEMBER 2022 AND SOAR IN APRIL 2023) AND ONE IN-PERSON, REGIONAL TRAINING CENTER IN MAY 2023. FURTHER, SWANA SUPPORTED 14 EMPLOYER-SPONSORED, IN-PERSON TRAININGS AND 32 LEARNING EVENTS DELIVERED BY SWANA CHAPTERS IN FY 2023. SWANA ALSO CONTINUED TO OFFER A ROBUST LIBRARY OF ONDEMAND COURSES, WHICH PROVIDED A SIGNIFICANT SOURCE OF REVENUE. THE REDEVELOPMENT OF THE NEW CANADIAN VERSION OF THE MANAGER OF LANDFILL OPERATIONS COURSE AND CERTIFICATION WAS COMPLETED IN NOVEMBER 2022. 282827 POLICY DEVELOPMENT AND ADVOCACY - SWANA CONTINUED TO HAVE A HIGH LEVEL OF VISIBILITY ON POLICY TOPICS SUCH AS INDUSTRY RESPONSES TO INTERNATIONAL MARKET RESTRICTIONS, RECYCLING PROGRAM CHALLENGES, AND WORKPLACE SAFETY. 155602 295462 RESEARCH AND DEVELOPMENT - SWANA DEVELOPED AND RELEASED SEVERAL RESEARCH REPORTS AND WHITE PAPERS ON INDUSTRY TOPICS THROUGHOUT FY2023. 3833422 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 1 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 1 0 0 1 1 0 0 1 1 1 0 0 CA MD X EVERITA SAFRA 8004679262 8484 GEORGIA AVENUE 230 SILVER SPRING MD 20910 JAMES D MOORE SC REGION 1 DIRECTOR 2.00 X 4800 0 0 TIMOTHY S FLANAGAN SC PRESIDENT 5.00 X X 0 0 0 BRENDA A HANEY PE PAST PRESIDENT 4.00 X X 0 0 0 ART MERCER VICE PRESIDENT 4.00 X X 0 0 0 TAMMY HAYES TREASURER 4.00 X X 0 0 0 ELIZABETH ROE SECRETARY 4.00 X X 0 0 0 PAT L TAPIA REGION 2 DIRECTOR - UNTIL 12/22 2.00 X 0 0 0 FELIPE MORENO REGION 2 DIRECTOR - AS OF 01/23 2.00 X 0 0 0 BRENDA MERCHANT REGION 3 DIRECTOR - UNTIL 02/23 2.00 X 0 0 0 CHRIS KNIGHT REGION 3 DIRECTOR - 03/23-05/23 2.00 X 0 0 0 TIM STEPHENS REGION 3 DIRECTOR - AS OF 05/23 2.00 X 0 0 0 JAMES MIKE THORNTON REGION 4 DIRECTOR 2.00 X 0 0 0 MITCH KESSLER SC REGION 5 DIRECTOR 2.00 X 0 0 0 PHILIP WESTMORELAND PE REGION 6 DIRECTOR 2.00 X 0 0 0 DANA L BLUMBERG REGION 7 DIRECTOR 2.00 X 0 0 0 KEVIN ROCHE REGION 8 DIRECTOR 2.00 X 0 0 0 JAMES SKORA SC REGION 9 DIRECTOR 2.00 X 0 0 0 MARY WITTRY REGION 10 DIRECTOR 2.00 X 0 0 0 MARY SHANKS REGION 11 DIRECTOR 2.00 X 0 0 0 SHERI PRASKI REGION 12 DIRECTOR 2.00 X 0 0 0 GENEVIEVE M ALDERSON SC REGION 13 DIRECTOR 2.00 X 0 0 0 SONIA SAMIR PHD YOUNG PROFESSIONAL DIRECTOR 2.00 X 0 0 0 AMY BANISTER TECHNICAL DIVISION DIRECTOR 2.00 X 0 0 0 VITA QUINN MBA PRIVATE SECTOR DIRECTOR 2.00 X 0 0 0 DAVID BIDERMAN EXECUTIVE DIRECTOR/CEO - UNTIL 03/23 40.00 X 261572 0 27965 SARA BIXBY DEPUTY EXECUTIVE DIRECTOR 40.00 X 183391 0 29538 MERIBETH WOJTASZEK DEPUTY EXECUTIVE DIRECTOR 40.00 X 190030 0 5811 RICHARD YEP INTERIM ED/CEO - UNTIL 11/23 40.00 X 0 0 0 JEREMY O'BRIEN APPLIED RESEARCH DIRECTOR 40.00 X 131712 0 26642 DARRYL WALTER DIRECTOR OF MEMBERSHIP 40.00 X 122340 0 31469 ARMINDA VALLES-HALL DIRECTOR MEMBER LEARNING & EDUCATION 40.00 X 108062 0 33389 GAETANO RISO DIRECTOR OF IT 40.00 X 127285 0 5693 1129192 0 160507 7 0 1 0 CENTERPLATE 111 WEST HARBOR DRIVE SAN DIEGO CA 92101 EXHIBIT REGISTRATIONS 256452 LEADING AUTHORITIES 1990 M STREET NW WASHINGTON DC 20036 AUDIO VISUAL/PRODUCTION 209925 WHITEFORD TAYLOR 7 SAINT PAUL STREET SUITE 1500 BALTIMORE MD 21202 LEGAL 155391 LEVY ATLANTA 285 ANDREW YOUNG INTERNATIONAL BOUL ATLANTA GA 30313 FOOD CATERING 153152 FREEMAN PO BOX 734596 DALLAS TX 75373 EXHIBIT REGISTRATIONS 150131 6 272386 272386 CONFERENCES & MEETINGS 900099 2451641 1547799 903842 MEMBERSHIP DUES 900099 2267638 2267638 TRAININGS 900099 468677 468677 APPLIED RESEARCH FEES 900099 295462 295462 CERTIFICATION FEES 900099 213661 213661 49462 49462 5746541 71060 71060 331117 331117 1201329 1263935 -62606 -62606 -62606 SHIPPING FEES 900099 2173 2173 2173 6360671 4842699 0 1245586 770184 308658 461526 1910706 968145 526867 415694 62492 30700 19953 11839 258816 136107 73110 49599 178012 85597 64124 28291 188971 73337 35652 79982 27200 10556 5132 11512 22013 22013 501651 270577 142253 88821 103828 62852 40976 453472 286272 58684 108516 200847 72516 49456 78875 365422 251271 14713 99438 575791 479463 60229 36099 633338 579906 32761 20671 186 186 75970 18552 51947 5471 77745 36423 41322 CHAPTER SERVICES 99684 98044 1640 DUES & SUBSCRIPTIONS 94733 54825 3387 36521 TRAINING & EDUCATION 17516 9502 2773 5241 MISCELLANEOUS 4520 119 2401 2000 6623097 3833422 1670129 1119546 1472371 1112699 267120 307655 8753 4300 11572 8351 68045 174856 812161 736879 124744 75282 2389948 2570861 193321 411414 4535874 4665418 466204 574319 1622069 1624513 39647 32035 110864 220893 2238784 2451760 X 1994374 1869014 302716 344644 2297090 2213658 4535874 4665418 -262426 178994 0 X 0 1 X 1 0 X 200768 327706 921466 724990 272386 2447316 6013109 4965603 3789905 5100568 5746541 25615726 6213877 5293309 4711371 5825558 6018927 28063042 71 25500 271 25842 0 71 25500 271 25842 28037200 116404 154341 182387 176067 402177 1031376 116404 154341 182387 176067 402177 1031376 40339 -2313 11635 2092 2173 53926 6370620 5445337 4905393 6003717 6423277 29148344 0.96190 0.97160 0.03540 0.02330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 19,598. 2019 AMOUNT: $ -7,007. 2020 AMOUNT: $ 10,000. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. SHIPPING - 2018 AMOUNT: $ 3,261. 2019 AMOUNT: $ 1,198. 2020 AMOUNT: $ 1,635. 2021 AMOUNT: $ 2,092. 2022 AMOUNT: $ 2,173. CHAPTER SERVICE/REIMB - 2018 AMOUNT: $ 17,480. 2019 AMOUNT: $ 3,496. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28703 33376 62079 6561018 6623097 481155 120289 0 0 441966 363892 440700 481155 1727713 2591570 65166 53870 59476 62079 240591 110492 90973 110175 120289 431929 647894 17750 16324 17596 28703 80373 0 1 X 27743 26676 1067 688529 614314 74215 95889 95889 0 75282 DEFERRED COSTS, NET 236748 RIGHT-OF-USE ASSET 174144 DEPOSITS 522 411414 LEASE LIABILITY 211436 CAPITALIZED LEASE OBLIGATIONS 9457 220893 X 6517652 178994 178994 6338658 22013 22013 6360671 6601084 0 6601084 22013 22013 6623097 PART IV, LINE 2B: SWANA COLLECTS MEMBERSHIP DUES ON BEHALF OF ITS INDEPENDENT CHAPTERS. AT JUNE 30, 2023, SWANA HELD CHAPTER DUES PAYABLE TO THE CHAPTERS OF $32,035. PART X, LINE 2: SWANA EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. X X X 0 0 0 1 0 1 0 1 0 DAVID BIDERMAN EXECUTIVE DIRECTOR/CEO - UNTIL 03/23 236422 0 25150 0 0 0 4000 0 23965 0 289537 0 0 0 SARA BIXBY DEPUTY EXECUTIVE DIRECTOR 171141 0 12250 0 0 0 4000 0 25538 0 212929 0 0 0 MERIBETH WOJTASZEK DEPUTY EXECUTIVE DIRECTOR 176780 0 13250 0 0 0 4000 0 1811 0 195841 0 0 0 JEREMY O'BRIEN APPLIED RESEARCH DIRECTOR 130262 0 1450 0 0 0 4000 0 22642 0 158354 0 0 0 DARRYL WALTER DIRECTOR OF MEMBERSHIP 114740 0 7600 0 0 0 4000 0 27469 0 153809 0 0 0 PART I, LINE 5 TOTAL COMPENSATION PAID TO THE EXECUTIVE DIRECTOR/CEO WAS CONTINGENT UPON THE REVENUES OF SWANA. PART I, LINE 6 TOTAL COMPENSATION PAID TO THE EXECUTIVE DIRECTOR/CEO, THE TWO DEPUTY EXECUTIVE DIRECTORS, AND THE DIRECTOR OF MEMBERSHIP WAS CONTINGENT UPON NET EARNINGS OF SWANA. PART I, LINE 7 THE YEAR-END BONUS, WHICH IS PART OF TOTAL ED/CEO COMPENSATION, WAS CALCULATED BY THE COMPENSATION COMMITTEE USING A FORMULA IDENTIFIED IN THE EMPLOYMENT AGREEMENT AND TIED TO MANAGEMENT, OPERATIONS, AND FINANCIAL GOALS. ALL OTHER EMPLOYEE BONUSES, INCLUDING THOSE AWARDED TO HIGHEST COMPENSATED EMPLOYEES, WERE ISSUED AS NON-FIXED PAYMENTS DETERMINED AT THE DISCRETION OF THE ED/CEO. MERIBETH WOJTASZEK DEP. EXEC. DIRECTOR SALARY ADVANCE WITH TRANSITION TO PAY IN ARREARS X 4300 4300 0 0 1 4300 FORM 990, PART VI, SECTION A, LINE 6 SWANA HAS 6 TYPES OF MEMBERSHIPS INCLUDING, PUBLIC SECTOR INDIVIDUAL MEMBER, PRIVATE SECTOR INDIVIDUAL MEMBER, STUDENT MEMBER, LIFE MEMBER, HONORARY MEMBER, AND RETIRED MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF SWANA ELECT THE OFFICERS. BOARD MEMBERS ARE APPROVED TO THEIR POSITIONS. BOARD OF DIRECTORS MEMBERS ARE ELECTED BY REGIONS, REPRESENTING CHAPTERS IN 13 DEFINED GEOGRAPHIC AREAS; AND BY CONSTITUENCIES IN TECHNICAL DIVISIONS, PRIVATE SECTORS, AND YOUNG PROFESSIONALS. FORM 990, PART VI, SECTION A, LINE 7B BYLAW CHANGES ARE SUBJECT TO APPROVAL OF THE BOARD OF DIRECTORS AND BY THE FULL MEMBERSHIP, THEREAFTER. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS REVIEWED BY STAFF, THEN DISTRIBUTED TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW AND COMMENT. A COPY OF THE FILED 990 IS STORED IN SWANA'S GOVERNANCE SOFTWARE - ONBOARD - AS A LIBRARY ITEM FOR FUTURE REFERENCE BY THE BOARD AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12 BOARD TRAINING ANNUALLY REFERENCES CONFLICT OF INTEREST GUIDELINES. FORM 990, PART VI, SECTION B, LINE 15A AFTER REVIEW OF COST OF LIVING DATA FROM BUREAU OF LABOR STATISTICS, COMPENSATION SURVEYS, AND OTHER INFORMATION, THE COMPENSATION COMMITTEE PRESENTS THE BOARD OF DIRECTORS WITH RECOMMENDED CHANGES TO THE BASE SALARY FOR THE EXECUTIVE DIRECTOR/CEO. THE TIMING OF THESE DECISIONS IS IDENTIFIED IN THE ED/CEO EMPLOYMENT CONTRACT. THE COMPENSATION COMMITTEE (A SUBSET OF THE BOARD OF DIRECTORS) ALSO RECOMMENDS A PERFORMANCE BONUS FOR THE EXECUTIVE DIRECTOR/CEO BASED ON A REVIEW OF MANAGEMENT, OPERATIONS, AND FINANCIAL GOALS, ACCORDING TO CRITERIA WRITTEN INTO AN ATTACHMENT TO THE EMPLOYMENT CONTRACT. AFTER REVIEW OF SIMILAR INFORMATION AND INDIVIDUAL PERFORMANCE, THE EXECUTIVE DIRECTOR/CEO DETERMINES THE BASE SALARY AND A PERFORMANCE BONUS FOR THE DEPUTY EXECUTIVE DIRECTORS (DEDS) AND THE DIRECTOR OF MEMBERSHIP. PAY CHANGES FOR OTHER KEY EMPLOYEES AND/OR HCE ARE DETERMINED BY THE EXECUTIVE TEAM CONSISTING OF THE ED/CEO AND THE TWO DEDS. PERFORMANCE BONUSES FOR ALL EMPLOYEES OTHER THAN THE ED/CEO ARE AWARDED AT THE DISCRETION OF THE ED/CEO. FORM 990, PART VI, SECTION C, LINE 19 SWANA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FEDERAL FORMS 990 AND FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST BY PROVIDING COPIES AT THE OFFICE. THE BYLAWS, MANAGEMENT & ADMINISTRATIVE POLICIES, AND ANNUAL FINANCIAL AUDIT ARE AVAILABLE TO ALL MEMBERS BEHIND A FIREWALL ON SWANA'S WEBSITE.