2021-11-12T19:04:45-06:00 2020-12-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2020-01-01 521930922 CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS CENT 2023317990 1667 K STREET NW NO 900 WASHINGTON DC 20006 ROGER POOR SECRETARY/TREASURER 2023317990 2021-11-12 1 ROGER POOR 999009999 AARON M FOX P01365820 2022274000 2021-11-12 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z THOMAS G MAHNKEN 1667 K STREET NW NO 900 WASHINGTON DC 20006 4713924 0 X WWW.CSBAONLINE.ORG X 1995 DC PROMOTE INNOVATIVE THINKING AND DEBATE ABOUT NATIONAL SECURITY STRATEGY AND INVESTMENT OPTIONS. 9 9 26 9 0 0 2312573 1121301 2646274 3162690 1020752 19095 42427 2784 6022026 4305870 0 0 0 0 3914206 2866442 0 0 453459 3625103 2595586 7539309 5462028 -1517283 -1156158 2828897 2219450 883047 1332849 1945850 886601 CONDUCT INDEPENDENT, NONPARTISAN RESEARCH ON U.S. DEFENSE POLICY, MILITARY STRATEGY, DEFENSE SPENDING, AND DEFENSE ECONOMIC POLICIES; DISSEMINATE THE RESULTS TO POLICYMAKERS, PUBLIC OPINION LEADERS AND OTHER DEFENSE PROFESSIONALS. 0 0 1531969 3162690 STRATEGIC STUDIES: RESEARCH, ANALYSIS AND PUBLIC EDUCATION ACTIVITIES ON MILITARY STRATEGY, POLICY AND OPERATIONS. THIS PROGRAM FOCUSES ON THE IMPACT OF THE CHANGING INTERNATIONAL SECURITY ENVIRONMENT ON THE U.S. MILITARY; THE PLANS AND ACTIONS ADVANCED BY THE DEFENSE DEPARTMENT, MILITARY SERVICES, AND U.S. CONGRESS TO RESPOND TO THREATS AND CHALLENGES; AND OPTIONS FOR THE FUTURE. CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS (CSBA) ACTIVITIES INCLUDE PUBLISHING AND DISSEMINATION OF RESEARCH FINDINGS, SPONSORSHIP OF SEMINARS AND BRIEFINGS, INTERVIEWS WITH THE MEDIA, TESTIMONY BEFORE CONGRESSIONAL COMMITTEES, AND SPEAKING ENGAGEMENTS BEFORE POLICYMAKERS, CIVIC LEADERS AND A RANGE OF DEFENSE PROFESSIONALS. 20388 DEFENSE BUDGET STUDIES: RESEARCH AND ANALYSIS OF THE ANNUAL DEFENSE DEPARTMENT BUDGET REQUEST AND CONGRESSIONAL ACTION ON THE DEFENSE AUTHORIZATION AND APPROPRIATIONS BILLS, PROVIDING HISTORICAL TREND ANALYSES, PROJECTED SPENDING ESTIMATES, AND IN-DEPTH ASSESSMENTS OF WEAPON SYSTEM AND FORCE STRUCTURE INVESTMENTS. CSBA ACTIVITIES INCLUDE PUBLISHING AND DISSEMINATION OF RESEARCH FINDINGS, SPONSORSHIP OF SEMINARS AND BRIEFING, INTERVIEWS WITH THE MEDIA, TESTIMONY BEFORE CONGRESSIONAL COMMITTEES, AND SPEAKING ENGAGEMENTS BEFORE POLICYMAKERS, CIVIC LEADERS AND A RANGE OF DEFENSE PROFESSIONALS. 1552357 1 1 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 26 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROGER POOR 2023317990 1667 K STREET NW NO 900 WASHINGTON DC 20006 THOMAS G MAHNKEN PRESIDENT/EXECUTIVE DIRECT 40.00 X 305056 0 50592 JAN VAN TOL SENIOR FELLOW 40.00 X 244249 0 24121 TOSHI YOSHIHARA SENIOR FELLOW 40.00 X 188368 0 52217 EVAN B MONTGOMERY SENIOR FELLOW 40.00 X 173156 0 32881 ROGER POOR SECRETARY/TREASURER 40.00 X 163353 0 3955 JACK BIANCHI RESEARCH FELLOW 40.00 X 123849 0 45730 DAVID ZIKUSOKA RESEARCH FELLOW 40.00 X 111779 0 0 BARBARA HUMPTON CHAIR 1.00 X 0 0 0 NELSON M FORD VICE CHAIR 1.00 X 0 0 0 ANITA ANTENUCCI DIECTOR 1.00 X 0 0 0 DEVON GAFFNEY CROSS DIRECTOR 1.00 X 0 0 0 J RANDY FORBES DIRECTOR 1.00 X 0 0 0 ADAM FRANKEL DIRECTOR 1.00 X 0 0 0 GENERAL JOHN M KEANE DIRECTOR 1.00 X 0 0 0 DAVE MCCURDY DIRECTOR 1.00 X 0 0 0 LAURENCE ZURIFF DIRECTOR 1.00 X 0 0 0 1309810 0 209496 8 0 1 0 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 ACCOUNTING, HR, AND TAX SERVICES 261076 HUDSON INSTITUTE INC 1201 PENNSYLVANIA AVENUE NW 400 WASHINGTON DC 20004 RESEARCH/CONSULTING 221396 JANE'S GROUP UK UNLIMITED 163 BRIGHTON RD COULSDON UK CR5 2YH CONSULTING 136373 MOIRE MARKETING PARTNERS 401 N WASH STREET 102 FALLS CHURCH VA 22046 MARKETING/PUBLISHING/WEBSITE 136125 MARCUM TECHNOLOGY LLC 1O MELVILLE PARK ROAD MELVILLE NY 11747 TECHNOLOGY CONSULTING 108740 5 31690 1089611 1121301 CORPORATE CONTRACTS 900099 2031157 2031157 GOVERNMENT CONTRACTS 900099 1116566 1116566 HONORARIA 900099 14967 14967 3162690 10125 10125 417024 408054 8970 8970 8970 MISCELLANEOUS 900099 2784 2784 2784 4305870 3162690 0 21879 X 522956 192050 202873 128033 1752406 292280 1328925 131201 114672 95474 8284 10914 309206 240068 28962 40176 167202 126815 16167 24220 12661 12661 125313 125313 3919 3919 831884 526376 196508 109000 199184 23686 175198 300 642740 642740 31181 28858 287 2036 32829 20632 9290 2907 5580 5580 357140 357140 19209 19209 DUES & SUBSCRIPTIONS 312381 308078 4303 REPAIRS & MAINTENANCE 15078 15078 FEES/HONORARIA 4800 4800 RESEARCH MATERIALS 1687 1318 369 5462028 1552357 3456212 453459 538359 48241 84047 81646 107290 0 429070 977704 40970 104695 2763281 2158696 937837 604585 682824 394079 8500 8500 2828897 2219450 648938 453151 0 7500 0 735586 234109 136612 883047 1332849 X 1139276 465560 806574 421041 1945850 886601 2828897 2219450 -1156158 -6322 103231 0 X 0 0 0 X 3818973 2419143 4565901 2312573 1121301 14237891 3818973 2419143 4565901 2312573 1121301 14237891 3404166 10833725 305653 169700 63855 36110 10125 585443 31398 2784 34182 14857516 13556464 0.72920 0.78220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 31,398. 2020 AMOUNT: $ 2,784. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1588000 1243591 344409 579516 382935 196581 595765 532170 63595 604585 DEFERRED LEASE BENEFITS 120898 DEFERRED CONSTRUCTION ALLOWANCE 15714 136612 X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 THOMAS G MAHNKEN PRESIDENT/EXECUTIVE DIRECT 305056 0 0 0 0 0 28500 0 22092 0 355648 0 0 0 JAN VAN TOL SENIOR FELLOW 224249 0 20000 0 0 0 23166 0 955 0 268370 0 0 0 TOSHI YOSHIHARA SENIOR FELLOW 178368 0 10000 0 0 0 19268 0 32949 0 240585 0 0 0 EVAN B MONTGOMERY SENIOR FELLOW 168156 0 5000 0 0 0 18000 0 14881 0 206037 0 0 0 ROGER POOR SECRETARY/TREASURER 153353 0 10000 0 0 0 3000 0 955 0 167308 0 0 0 JACK BIANCHI RESEARCH FELLOW 121349 0 2500 0 0 0 12959 0 32771 0 169579 0 0 0 PART I, LINE 1A THE COST OF MEMBERSHIP DUES FOR A SOCIAL CLUB IS PROVIDED AS A NONTAXABLE BENEFIT FOR THE PRESIDENT/EXECUTIVE DIRECTOR. THE POLICY IS OUTLINED IN THE CSBA PERSONNEL MANUAL. PART I, LINE 7 OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES REPORTED ON THE FEDERAL FORM 990, PART VII, SECTION A RECEIVED NON-FIXED BONUS PAYMENTS THAT WERE DISCRETIONARY. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT VERSION OF THE FEDERAL FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE, AUDIT COMMITTEE AND MANAGEMENT GROUP, CONSISTING OF THE PRESIDENT/EXECUTIVE DIRECTOR, SECRETARY/TREASURER, AND THE VP OF STUDIES. MEMBERS OF THE BOARD OF DIRECTORS ALSO RECEIVE A COPY OF THE DRAFT FEDERAL FORM 990 FOR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BODY OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BODY OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 CSBA'S COMPENSATION COMMITTEE, EXECUTIVE COMMITTEE, AND FULL BOARD OF DIRECTORS ANNUALLY REVIEW AND APPROVE THE PRESIDENT'S COMPENSATION AND THAT OF OTHER EMPLOYEES. NEITHER THE PRESIDENT NOR ANY CSBA STAFF ARE VOTING MEMBERS OF THE GOVERNING BODY OR ITS COMMITTEES. IN MAKING ITS RECOMMENDATIONS, THE COMPENSATION COMMITTEE RELIES ON COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE DATA IS FIRST REVIEWED BY THE COMPENSATION COMMITTEE, AND THEN PRESENTED WITH RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE, WHICH REPORTS ITS RECOMMENDATIONS TO THE FULL BOARD OF DIRECTORS PRIOR TO TAKING A VOTE ON THE PRESIDENT'S COMPENSATION. THE RESULTS OF THESE DELIBERATIONS ARE RECORDED IN THE MINUTES OF THE EXECUTIVE COMMITTEE AND THE MINUTES OF THE BOARD OF DIRECTORS. THE COMPARABLE DATA SURVEY FOR THE PRESIDENT, VICE PRESIDENT, CAO, AND HIGHLY COMPENSATED EMPLOYEES WAS PROVIDED TO CSBA'S GOVERNING BODY BY PRM CONSULTING GROUP IN AN ANNUAL COMPENSATION SURVEY REPORT. THE CHAIRMAN OF THE BOARD ALSO REPORTED TO THE COMPENSATION COMMITTEE, EXECUTIVE COMMITTEE, AND FULL BOARD OF DIRECTORS ON HIS DISCUSSIONS WITH PRM CONSULTING GROUP IN ADVANCE OF MAKING THE FOLLOWING FISCAL YEAR COMPENSATION DECISIONS. THE PRESIDENT IS AUTHORIZED TO ESTABLISH THE SALARIES AND BONUSES OF THE CHIEF ADMINISTRATIVE OFFICER AND THE VICE PRESIDENT OF STUDIES SUBJECT TO APPROVAL BY THE EXECUTIVE COMMITTEE, WHICH THE COMMITTEE EVENTUALLY APPROVES THE SALARIES OF ALL EMPLOYEES AT CSBA. CSBA CONDUCTS EXTERNAL THIRD PARTY COMPENSATION REVIEWS EVERY THREE YEARS. FORM 990, PART VI, SECTION C, LINE 19 CSBA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 526,376. MANAGEMENT AND GENERAL EXPENSES 196,508. FUNDRAISING EXPENSES 109,000. TOTAL EXPENSES 831,884.