2020-12-10T09:31:30-06:00 2020-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2019-07-01 911027785 SOLID WASTE ASSOCIATION OF NORTH AMERICA SOLI 8004679262 1100 WAYNE AVENUE NO 650 SILVER SPRING MD 20910 DAVID BIDERMAN EXECUTIVE DIRECTOR/CEO 8004679262 2020-12-10 1 FRANK H SMITH P00639053 2022274000 2019 2022-09-23 18:48:47Z DAVID BIDERMAN 1100 WAYNE AVENUE NO 650 SILVER SPRING MD 20910 8787196 0 X WWW.SWANA.ORG X 1966 CA ADVANCING THE PRACTICE OF ENVIRONMENTALLY AND ECONOMICALLY SOUND MANAGEMENT OF MUNICIPAL SOLID WASTE AS A RESOURCE. 21 20 29 100 0 0 200768 327706 6013109 4965603 79042 198717 117577 105412 6410496 5597438 20000 25000 0 0 2751725 2567726 0 0 752502 3580286 3246585 6352011 5839311 58485 -241873 4041651 3808956 2264451 2352588 1777200 1456368 X SOLID WASTE ASSOCIATION OF NORTH AMERICA, INC. (SWANA)'S PRIMARY OBJECTIVES ARE TO DEVELOP INCREASED PROFESSIONALISM IN THE FIELD OF SOLID WASTE MANAGEMENT, TO DEVELOP ENVIRONMENTALLY SOUND, ECONOMICALLY COMPETITIVE, AND EFFECTIVE INTEGRATED SOLID WASTE MANAGEMENT SYSTEMS, INCLUDING REDUCTION, RECYCLING, COLLECTION, TRANSFER, PROCESSING, LANDFILLING, AND WASTE-TO-ENERGY CONVERSION OF SOLID WASTES, AND TO FOSTER A COOPERATIVE ATMOSPHERE AMONG MUNICIPAL SOLID WASTE MANAGEMENT PROFESSIONALS THROUGH DISSEMINATION OF INFORMATION, CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT, AND RESEARCH PROGRAMS TO BEST SERVE THE PUBLIC INTEREST. 0 0 2870749 25000 4003459 TECHNICAL PROGRAMS, TRAINING AND EDUCATION - COVID HAD A SIGNIFICANT EFFECT ON SWANA'S CONFERENCES AND TECHNICAL PROGRAMS IN FY2020. AFTER THE COMPLETION OF WASTECON IN FALL 2019, SWANAPALOOZA (PLANNED FOR MARCH 2020) WAS PIVOTED TO A VIRTUAL EVENT IN JUNE 2020 AND TRAINING COURSES WERE OFFERED ONLINE RATHER THAN IN PERSON. ALTHOUGH THIS AFFECTED FINANCIAL OUTCOMES, MAINTAINING SERVICES AND VISIBILITY TO MEMBERS WAS OF CRITICAL IMPORTANCE THROUGHOUT THE FINAL QUARTER OF THE FISCAL YEAR/EARLY MONTHS OF PANDEMIC CLOSURES. SWANA'S ONLINE COURSES, WEBINARS AND USE OF ONLINE TESTING FOR CERTIFICATION WERE ALSO WELL-SUITED FOR THIS PERIOD. 364672 3496 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. 241907 149658 SPECIAL PROJECTS - IN FY2020, SWANA CONTINUED TO WORK ON A STATE DEPARTMENT GRANT RELATED TO IMPROVING SOLID WASTE PRACTICES IN COLOMBIA. A TRAINING CENTER PLANNED FOR JUNE IN BOGOTA HAD TO BE RESCHEDULED TO FALL 2020 AND PIVOTED TO A VIRTUAL EVENT, WHICH DELAYED THE REALIZATION OF A MAJOR PORTION OF THE GRANT REVENUES. OTHER SPECIAL PROJECTS WERE RELATED TO REBRANDING THE SPRING CONFERENCE FROM SWANAPALOOZA TO SOAR AND UPDATING THE SWANA WEBSITE PLATFORM AND CONTENT. IN LATE SPRING, SWANA ALSO ADDED A SPECIAL PROJECT RELATED TO COVID RELIEF FOR FRONT-LINE WORKERS IN THE SOLID WASTE INDUSTRY. ALTHOUGH THIS WAS LARGELY THE ADMINISTRATION OF A GRANT PROGRAM, SWANA RECEIVED $10,000 TO OFFSET A PORTION OF ITS LABOR COSTS. 3477328 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 38 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 1 0 1 1 1 1 1 0 0 1 1 0 0 1 1 1 0 0 CA MD X DAVID BIDERMAN 8004679262 1100 WAYNE AVENUE NO 650 SILVER SPRING MD 20910 DAVID BIDERMAN EXECUTIVE DIRECTOR/CEO 40.00 X X 241954 0 30811 SARA BIXBY DEPUTY EXECUTIVE DIRECTOR 40.00 X 187028 0 27064 MERIBETH WOJTASZEK DEPUTY EXECUTIVE DIRECTOR 40.00 X 190938 0 6293 JEREMY O'BRIEN APPLIED RESEARCH DIRECTOR 40.00 X 139992 0 24842 DARRYL WALTER MEMBERSHIP DIRECTOR 40.00 X 135038 0 10395 GUY RISO DIRECTOR OF IT 40.00 X 125340 0 6165 MICHAEL L GREENBERG PRESIDENT 4.00 X X 0 0 0 FRANK R CAPONI PAST PRESIDENT 4.00 X X 0 0 0 BRENDA A HANEY PE VICE PRESIDENT 4.00 X X 0 0 0 TIMOTHY S FLANAGAN SC TREASURER 4.00 X X 0 0 0 ART MERCER SECRETARY 4.00 X X 0 0 0 JAMES D MOORE SC REGION 1 DIRECTOR 2.00 X 0 0 0 PAT L TAPIA REGION 2 DIRECTOR 2.00 X 0 0 0 DAVID MCCARY REGION 3 DIRECTOR 2.00 X 0 0 0 YOLUNDA RIGHTEOUS REGION 4 DIRECTOR 2.00 X 0 0 0 MITCH KESSLER REGION 5 DIRECTOR 2.00 X 0 0 0 W MICHAEL BRINCHEK PE BCEE REGION 6 DIRECTOR 2.00 X 0 0 0 ROBERT WATTS REGION 7 DIRECTOR 2.00 X 0 0 0 BARRY VANLAARHOVEN PE REGION 8 DIRECTOR 2.00 X 0 0 0 KAREN ROZMUS SC REGION 9 DIRECTOR 2.00 X 0 0 0 MARY WITTRY REGION 10 DIRECTOR 2.00 X 0 0 0 MATTHEW ZYBAS REGION 11 DIRECTOR 2.00 X 0 0 0 RICHARD SCHOFIELD REGION 12 DIRECTOR 2.00 X 0 0 0 SHERI PRASKI REGION 13 DIRECTOR 2.00 X 0 0 0 KARAMJIT SINGH YOUNG PROFESSIONAL DIRECTOR 2.00 X 0 0 0 AMY BANISTER TECHNICAL DIVISION DIRECTOR 2.00 X 0 0 0 VITA QUINN PRIVATE SECTOR DIRECTOR 2.00 X 0 0 0 1020290 0 105570 6 0 1 0 SPARGO INC 11208 WAPLES MILL ROAD SUITE 112 FAIRFAX VA 22030 EXHIBITOR & REGIS. SERVICES 226831 ARAMARK INTERNATIONAL 100 NORTH 3RD STREET PHOENIX AZ 85004 EVENTS CATERING 210121 LEVY RESTAURANTS PO BOX 990163 BOSTON MA 02199 CATERING SERVICES 199008 LEADING AUTHORITIES 1725 I STREET NW SUITE 200 WASHINGTON DC 20006 EVENTS AV 148374 BARRY SHANOFF 8100 CUSTER ROAD SUITE B BETHESDA MD 20814 LEGAL SERVICES 134659 8 23960 303746 327706 MEMBERSHIP DUES 900099 2166915 2166915 CONFERENCES & MEETINGS 900099 2083098 1274108 808990 TRAININGS 900099 240743 240743 CERTIFICATION FEES 900099 236123 236123 APPLIED RESEARCH FEES 900099 196914 196914 41810 41810 4965603 47973 47973 106368 106368 3340502 3189758 150744 150744 150744 CHAPTER SERVICE/REIMB. 900099 3496 3496 REBATES/REIMB. 900099 1357 1357 SHIPPING FEES 900099 1198 1198 -7007 -7007 -956 5597438 4156613 0 1113119 25000 25000 671853 338894 316637 16322 1461119 691145 465419 304555 65153 31010 22829 11314 220339 110244 69693 40402 149262 72289 53977 22996 151215 72229 78986 119446 119446 0 15736 15736 459837 276655 109458 73724 245826 175193 19201 51432 390219 190238 105602 94379 129928 66690 35901 27337 360523 244344 54690 61489 87360 78046 6972 2342 952041 879098 56609 16334 235 235 124804 72727 35363 16714 76528 38775 37753 CHAPTER SERVICES 80127 79927 200 DUES & SUBSCRIPTIONS 48575 33038 3975 11562 STAFF DEVELOPMENT 2282 1105 825 352 TRAINING & EDUCATION 1903 681 174 1048 5839311 3477328 1609481 752502 1021958 1132724 175884 135111 16789 16050 217329 149001 753264 436855 194981 316409 2306780 1992302 107930 67359 4041651 3808956 404591 402759 1616890 1556769 24013 21370 218957 371690 2264451 2352588 X 1536634 1225643 240566 230725 1777200 1456368 4041651 3808956 -241873 -78959 0 X 0 1 X 1 0 X 240090 276282 245589 200768 327706 1290435 240090 276282 245589 200768 327706 1290435 16764 1273671 38906 79383 51812 116404 154341 440846 45911 29743 33489 40339 -2313 147169 1878450 28843896 0.67800 0.64620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2015 AMOUNT: $ 36,294. 2016 AMOUNT: $ 21,729. 2017 AMOUNT: $ 6,278. 2018 AMOUNT: $ 19,598. 2019 AMOUNT: $ -7,007. SHIPPING - 2015 AMOUNT: $ 9,617. 2016 AMOUNT: $ 8,014. 2017 AMOUNT: $ 3,796. 2018 AMOUNT: $ 3,261. 2019 AMOUNT: $ 1,198. CHAPTER SERVICE/REIMB - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 23,415. 2018 AMOUNT: $ 17,480. 2019 AMOUNT: $ 3,496. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17750 47416 65166 5774145 5839311 441966 110492 0 0 452326 480878 467485 441966 1842655 2763983 17957 25612 54100 65166 162835 113082 120220 116871 110492 460665 690998 12031 17160 24050 17750 70991 0 1 X 26673 26673 0 630702 315516 315186 95889 94666 1223 316409 CAPITALIZED LEASE OBLIGATIONS 17936 DEFERRED RENT 188254 FUNDS HELD ON BEHALF OF OTHERS 165500 371690 X 5502743 -78959 -78959 5581702 15736 15736 5597438 5823575 0 5823575 15736 15736 5839311 PART IV, LINE 2B: SWANA COLLECTS MEMBERSHIP DUES ON BEHALF OF ITS INDEPENDENT, AFFILIATED CHAPTERS. AT JUNE 30, 2020, SWANA HELD DUES PAYABLE TO THE CHAPTERS OF $21,370. PART X, LINE 2: SWANA EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2020 AND 2019, 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. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES TRAINING MANUALS 10016 SOUTH AMERICA 0 0 PROGRAM SERVICES TRAINING CENTER PREP 939 0 0 0 0 0 0 10955 0 10955 0 0 0 0 0 0 PART I, LINE 3: SWANA REPORTED THE EXPENDITURES BASED ON THE ACCOUNTING METHOD USED IN ITS AUDITED FINANCIAL STATEMENTS WHICH IS ACCRUAL BASIS. PART III ACCOUNTING METHOD: 1 SCHOLARSHIPS 5 25000 PART I, LINE 2: SWANA'S FY2020 APPLICATION REVIEW PRACTICES CONFIRMED ENROLLMENT IN A SCHOOL AND REFERENCED THE SCHOOL IN THE DISTRIBUTION OF FUNDS. X X X 0 0 0 1 0 1 0 1 0 DAVID BIDERMAN EXECUTIVE DIRECTOR/CEO 207550 0 34404 0 0 0 4500 0 26311 0 272765 0 0 0 SARA BIXBY DEPUTY EXECUTIVE DIRECTOR 163474 0 23554 0 0 0 4500 0 22564 0 214092 0 0 0 MERIBETH WOJTASZEK DEPUTY EXECUTIVE DIRECTOR 176404 0 14534 0 0 0 4500 0 1793 0 197231 0 0 0 JEREMY O'BRIEN APPLIED RESEARCH DIRECTOR 136721 0 3271 0 0 0 4500 0 20342 0 164834 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 FOR THE YEAR ENDED JUNE 30, 2020, THE EXECUTIVE DIRECTOR/CEO RECEIVED A FIXED SALARY AND YEAR-END NEGOTIABLE NON-FIXED PAYMENT REFLECTIVE OF SWANA PERFORMANCE ON FINANCIAL AND QUALITATIVE FACTORS SET BY THE COMPENSATION COMMITTEE. THE TWO DEPUTY EXECUTIVE DIRECTORS RECEIVED NON-FIXED PAYMENTS WHICH WERE AWARDED AT THE EXECUTIVE DIRECTOR/CEO'S DISCRETION. THE DIRECTOR OF MEMBERSHIP RECEIVED A PERFORMANCE-DRIVEN PAYMENT CALCULATED ACCORDING TO SPECIFIC POST-AUDIT FACTORS AND A NON-FIXED PAYMENT AT THE EXECUTIVE DIRECTOR/CEO'S DISCRETION. FORM 990, PART VI, SECTION A, LINE 4 BYLAWS CHANGES APPROVED BY SWANA MEMBERSHIP IN DECEMBER 2018 WENT INTO EFFECT JULY 1, 2019. THE EFFECT OF THE CHANGE WAS TO END THE EARLIER FORM OF GOVERNANCE (70-MEMBER INTERNATIONAL BOARD) AND TO REPLACE IT WITH A NEW 21-MEMBER BOARD OF DIRECTORS. THE ENTIRE INTERNATIONAL BOARD ENDED ITS SERVICE ON JUNE 30, 2019. THE NEW BOARD OF DIRECTORS, IN ITS ENTIRETY, BEGAN SERVICE JULY 1, 2019. THIS IS REFLECTED IN THE PART VII, SECTION A. MEMBER VOLUNTEERS, AS WELL AS BOARD OF DIRECTORS MEMBERS, CONTINUE TO SERVE ON SWANA COMMITTEES, AS LEADERS OF TECHNICAL DIVISIONS AND ON THE YP STEERING COMMITTEE. 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. INTERNATIONAL BOARD MEMBERS ARE APPROVED TO THEIR POSITIONS IN A VARIETY OF WAYS INCLUDING ELECTION BY CHAPTER MEMBER AND ELECTION OR APPOINTMENT BY CHAPTER BOARDS, CONSISTENT WITH INDIVIDUAL CHAPTER BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B BYLAW CHANGES ARE SUBJECT TO APPROVAL OF THE INTERNATIONAL BOARD 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 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 COMPENSATION COMMITTEE (A SUBSET OF THE BOARD OF DIRECTORS) ALSO RECOMMENDS A PERFORMANCE BONUS FOR THE EXECUTIVE DIRECTOR/CEO BASED ON A REVIEW OF PROGRAM AND FINANCIAL ACCOMPLISHMENTS, ACCORDING TO CRITERIA WRITTEN INTO THE APPROVED 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 AND THE DIRECTOR OF MEMBERSHIP. 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.