SOCIETY FOR BENEFIT-COST ANALYSIS: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SOCIETY FOR BENEFIT-COST ANALYSIS (EIN 90-1026165)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-10-28
- IRS object ID
- 202043029349300724
- Schema version
- 2019v5.1
- 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) |
|---|---|---|
| Return | 2020-10-28T09:55:50-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390974031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEGNER CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 419 N LEE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223142301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 901026165 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOCIETY FOR BENEFIT-COST ANALYSIS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOCI | BusinessNameControlTxt |
| Phone | 7038853503 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11130 SUNRISE VALLEY DR NO 350 | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20191 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER BAXTER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7038853503 | PhoneNum |
| Signature | 2020-10-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GLENN MILLER CPA | PreparerPersonNm |
| PTIN | P00086726 | PTIN |
| Phone | 7035190990 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.222.124.178 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-26 | IPDt |
| IP Tm | 17:02:26 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 280B83802B97FB5DC9278DE9588E6B4DA9B6F3E7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 74B0C536FBDEA54BE69F712409E5EA3D5A3AE8D3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER BAXTER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11130 SUNRISE VALLEY DR NO 350 | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20191 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $273,778 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://BENEFITCOSTANALYSIS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE SOCIETY IS DEDICATED TO THE ADVANCEMENT, EXCHANGE OF IDEAS, AND RESEARCH RELATED TO BENEFIT-COST ANALYSIS (BCA), COST-EFFECTIVENESS ANALYSIS, RISK-BENEFIT ANALYSIS, APPLIED WELFARE ECONOMIC ANALYSIS, AND DAMAGE ASSESSMENT. THIS INCLUDES THE INTERSECTION WITH DISCIPLINES SUCH AS ECONOMICS, LAW, ENGINEERING, POLICY, DECISION SCIENCES AND THE NATURAL SCIENCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $26,184 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $235,789 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $11,805 | CYOtherRevenueAmt |
| PY Total Revenue | $0 | PYTotalRevenueAmt |
| CY Total Revenue | $273,778 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $0 | PYOtherExpensesAmt |
| CY Other Expenses | $311,119 | CYOtherExpensesAmt |
| PY Total Expenses | $0 | PYTotalExpensesAmt |
| CY Total Expenses | $311,119 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$37,341 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $317,538 | TotalAssetsBOYAmt |
| Total Assets EOY | $346,923 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,137 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $118,863 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $265,401 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $228,060 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SOCIETY IS DEDICATED TO THE ADVANCEMENT, EXCHANGE OF IDEAS, AND RESEARCH RELATED TO BENEFIT-COST ANALYSIS (BCA), COST-EFFECTIVENESS ANALYSIS, RISK-BENEFIT ANALYSIS, APPLIED WELFARE ECONOMIC ANALYSIS, AND DAMAGE ASSESSMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $126,899 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $165,470 | RevenueAmt |
| Desc | CONFERENCE WORKSHOPS - EUROPEAN CONFERENCE 2019: AS AN INTERNATIONAL GROUP OF PRACTITIONERS, ACADEMICS AND OTHERS WHO ARE WORKING TO IMPROVE THE THEORY AND APPLICATION OF THE TOOLS OF BENEFIT COST ANALYSIS (BCA), SBCA WELCOMES SUBMISSIONS THAT SUPPORT THE ENHANCED USE OF SUCH ANALYSIS TO PROMOTE EVIDENCE-BASED DECISION MAKING. BCA IS DEFINED BROADLY, INCLUDING COST ANALYSIS, COST EFFECTIVENESS ANALYSIS, RISK-BENEFIT ANALYSIS, APPLIED WELFARE ECONOMICS, DAMAGE ASSESSMENT AND OTHER METHODS. THE CONFERENCE WELCOMES SUBMISSIONS ON TOPICS CLOSELY RELATED TO BCA SUCH AS NON-MARKET VALUATION, DISCOUNTING, EQUITY, SOCIAL POLICY, REGULATION, IMPLEMENTATION OF BCA, ETC., AND APPLICATIONS TO ANY PUBLIC POLICY AREA, SUCH AS ENVIRONMENT, TRANSPORT, HEALTH, ENERGY, ETC., ARE ENCOURAGED. ANNUAL CONFERENCE: THE 2019 CONFERENCE HIGHLIGHTS INCLUDE A REGISTRATION OF JUST UNDER 350 INDIVIDUALS WHO NETWORKED AND ATTENDED 40+ SESSIONS OVER TWO DAYS FOCUSED ON THE WIDTH & BREATH OF BENEFIT-COST ANALYSIS.THE THEME FOR THIS YEARS SBCA ANNUAL CONFERENCE AND MEETING IS THINKING ABOUT THE WIDTH AND BREADTH OF BENEFIT-COST ANALYSIS. THE THEME RECOGNIZES THAT BENEFIT-COST ANALYSIS IS NOT A NARROW GUIDE TO INVESTMENT PROJECTS BUT IN FACT COVERS THE WHOLE RANGE OF PRIVATE AND PUBLIC EVALUATIONS AND DECISIONS. AS THE PANELS IN THIS YEARS CONFERENCE SHOW, BENEFIT-COST ANALYSIS APPLIES GLOBALLY, SPEAKING BOTH GEOGRAPHICALLY AND BY SUBJECT MATTER. THE SUBJECTS FOR BENEFIT-COST ANALYSIS INCLUDE CLIMATE CHANGE, INVESTMENT IN INFRASTRUCTURE, HEALTH DISPARITIES, ECONOMIC DEVELOPMENT AROUND THE WORLD, MONETARY REFORMS, TAX POLICIES, THE SAFETY OF WORKERS AND FOOD AND MUCH ELSE. THINKING ABOUT BENEFITS AND COSTS IS HOW WE ASSESS SOCIAL WELL-BEING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $40,447 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $70,319 | RevenueAmt |
| Desc | JOURNAL - AS PART OF THE SBCA MEMBERSHIP BENEFITS, ALL SBCA MEMBERS ARE GIVEN A FREE SUBSCRIPTION TO THE JOURNAL OF BENEFIT COST ANALYSIS(JBCA).JBCA IS THE ONLY JOURNAL DEVOTED EXCLUSIVELY TO BENEFIT-COST ANALYSIS, THE LEADING EVIDENCE-BASED ANALYTICAL METHOD FOR DETERMINING IF THE CONSEQUENCES OF SPECIFIC PUBLIC ACTIONS MAKE SOCIETY BETTER OFF OVERALL. JBCA PUBLISHES THEORY, EMPIRICAL ANALYSES, CASE STUDIES, AND TECHNIQUES. APPLICATIONS INCLUDE SOCIAL PROGRAMS RELATED TO EDUCATION, CRIME, HEALTH, POVERTY, LABOR AND HOUSING AS WELL AS REGULATIONS AND PROJECTS RELATED TO THE ENVIRONMENT, NATURAL RESOURCES, TRANSPORTATION, SAFETY, AND SECURITY. THE INTERDISCIPLINARY NATURE, WITH CONTRIBUTORS FROM A WIDE RANGE OF DISCIPLINES AND AREAS OF PUBLIC POLICY, IS UNIQUE. JBCA'S MISSION IS TO EXPAND THE USE OF SERIOUS, STATE-OF-THE ART BCA BY INDIVIDUALS AND GROUPS WHO MAKE PUBLIC POLICY DECISIONS, THOSE WHO ADVISE, AND THOSE WHO IMPLEMENT THE PROJECTS, PROGRAMS, AND POLICIES. BY SERVING AS A BRIDGE, THE JBCA SERVES AN IMPORTANT ROLE THAT FEW OTHER JOURNALS PROVIDE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $167,346 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TOM PAPPAS | PersonNm |
| Phone | 7038853503 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11130 SUNRISE VALLEY DR STE 350 | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20191 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CRAIG THORNTON | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CLARK NARDINELLI | ||||||
| PAST PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DALE WHITTINGTON | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER BAXTER | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID LONG | ||||||
| ASSISTANT TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KELLY MAGUIRE | ||||||
| PAST TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOE DEVLIN | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NANCY BERGERON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN CHILTON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| BENGT KRISTROM | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA TAYLOR | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN WIENER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| HENRIK ANDERSON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DAN ACLAND | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SANDY HOFFMAN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIRTUAL INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11130 SUNRISE VALLEY DR | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20191 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT SERVICES | ServicesDesc |
| Compensation | $106,794 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $26,184 | AllOtherContributionsAmt |
| Total Contributions | $26,184 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONFERENCES | 611430 | $150,340 | $150,340 |
| MEMBERSHIP DUES | 900099 | $70,319 | $70,319 |
| WORKSHOPS | 611430 | $15,130 | $15,130 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $235,789 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,455 | TotalRevenueColumnAmt |
| Exclusion | $10,455 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONFERENCE ADVERTISING | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $1,350 | TotalRevenueColumnAmt |
| Exclusion | $1,350 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,350 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $273,778 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $235,789 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,805 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,350 | TotalAmt |
| Management And General | $124,350 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700 | TotalAmt |
| Management And General | $700 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,137 | TotalAmt |
| Program Services | $40,137 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,907 | TotalAmt |
| Program Services | $1,865 | ProgramServicesAmt |
| Management And General | $42 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,470 | TotalAmt |
| Program Services | $5,089 | ProgramServicesAmt |
| Management And General | $10,381 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,926 | TotalAmt |
| Program Services | $245 | ProgramServicesAmt |
| Management And General | $2,681 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,219 | TotalAmt |
| Program Services | $120,010 | ProgramServicesAmt |
| Management And General | $209 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $790 | TotalAmt |
| Management And General | $790 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DATABASE | Desc |
| Total | $4,620 | TotalAmt |
| Management And General | $4,620 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,119 | TotalAmt |
| Program Services | $167,346 | ProgramServicesAmt |
| Management And General | $143,773 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,498 | BOYAmt |
| EOY | $319,192 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $765 | BOYAmt |
| EOY | $400 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,275 | BOYAmt |
| EOY | $27,331 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,538 | BOYAmt |
| EOY | $346,923 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $285 | BOYAmt |
| EOY | $83,420 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,852 | BOYAmt |
| EOY | $35,443 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,137 | BOYAmt |
| EOY | $118,863 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $265,401 | BOYAmt |
| EOY | $228,060 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $265,401 | BOYAmt |
| EOY | $228,060 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,538 | BOYAmt |
| EOY | $346,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$37,341 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,520 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $196,905 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,145 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,184 | CurrentTaxYearAmt |
| Total | $264,464 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $159,465 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $194,770 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $192,630 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,123 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $235,789 | CurrentTaxYearAmt |
| Total | $793,777 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,350 | CurrentTaxYearAmt |
| Total | $1,350 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,175 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $206,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $389,535 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,268 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $263,323 | CurrentTaxYearAmt |
| Total | $1,059,591 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,059,591 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $10,455 | CurrentTaxYearAmt |
| Total | $10,455 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $10,455 | CurrentTaxYearAmt |
| Total | $10,455 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $550 | CurrentTaxYearMinus4YearsAmt |
| Total | $550 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $206,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $389,535 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,268 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $273,778 | CurrentTaxYearAmt |
| Total | $1,070,596 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99870 | PublicSupportPY509Pct |
| Investment Income CY | 0.00980 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II: | FormAndLineReferenceDesc |
| Explanation | THE 2018 COLUMN ON SCHEDULE A, PART II REPRESENTS THE SHORT TAX YEAR BEGINNING JULY 1, 2018 AND ENDING DECEMBER 31, 2018 AS THE ORGANIZATION CHANGED IT'S FISCAL YEAR-END TO BE DECEMBER 31, 2018. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND & GREENLAND) | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | EUROPEAN CONFERENCE | SpecificServicesProvidedTxt |
| Region Total Expenditures | $16,065 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $16,065 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $16,065 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION USES A MANAGEMENT COMPANY, VIRTUAL, INC, TO PERFORM MANAGEMENT AND ADMINISTRATIVE SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOCIETY SHALL CONSIST OF THE FOLLOWING MEMBERSHIP CATEGORIES: HONORARY MEMBERSHIP: INDIVIDUALS DETERMINED BY THE BOARD TO HAVE MADE FUNDAMENTAL CONTRIBUTIONS TO THE FIELD OF BENEFIT-COST ANALYSIS OR WHO HAVE MADE MAJOR CONTRIBUTIONS OF THEIR TIME AND ENERGY TO THE SOCIETY. REGULAR INDIVIDUAL MEMBERSHIP: OPEN TO INDIVIDUALS WHO BY THEIR PROFESSION, TRAINING, AND/OR FUNCTION ARE INTERESTED OR INVOLVED IN BENEFIT-COST ANALYSIS, COST-EFFECTIVENESS ANALYSIS, RISK ANALYSIS, APPLIED WELFARE ECONOMIC ANALYSIS, AND/OR DAMAGE ASSESSMENTS. REGULAR INDIVIDUAL MEMBERSHIPS MAY HAVE MULTIPLE DONATION LEVELS AND BENEFITS, AS DETERMINED BY THE BOARD OF DIRECTORS. STUDENT MEMBERSHIP: OPEN TO INDIVIDUALS WHO ARE FULL-TIME STUDENTS ENGAGED IN A DEGREE PROGRAM AND HAVE AN INTEREST IN THE SOCIETY'S WORK. ORGANIZATIONAL AFFILIATES: OPEN TO ANY ASSOCIATION AND PUBLIC OR PRIVATE INSTITUTION, ORGANIZATION, OR FIRM THAT OPERATES IN FIELDS CONNECTED WITH THE AIMS OF THE SOCIETY, OR WHICH PURSUES THE AIMS OR MATERIALLY SUPPORTS THE ACTIVITIES OR INITIATIVES OF THE SOCIETY, BY PROVIDING HUMAN, ORGANIZATIONAL OR FINANCIAL RESOURCES. ORGANIZATIONAL AFFILIATES SHALL RECEIVE A PRESCRIBED NUMBER OF REGULAR INDIVIDUAL MEMBERSHIPS, AS DETERMINED BY THE BOARD, AND SHALL DESIGNATE THE INDIVIDUALS AT THEIR INSTITUTIONS WHO WILL RECEIVE THESE MEMBERSHIPS. THE BOARD MAY ESTABLISH MULTIPLE DONATION LEVELS AND BENEFITS FOR ORGANIZATIONAL AFFILIATES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SOCIETY'S MEMBERSHIP ELECTS THE DIRECTORS AND OFFICERS OF THE GOVERNING BODY EACH FALL. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES IN THE BYLAWS SHALL BE PROPOSED EITHER BY ACTION OF THE BOARD OF DIRECTORS OR BY PETITION CONTAINING THE NAMES, SIGNATURES AND CONTACT INFORMATION OF TEN PERCENT (10%) OF VOTING MEMBERS, SUBMITTED TO THE SECRETARY. CHANGES SHALL BE ADOPTED UPON AFFIRMATIVE VOTE OF TWO-THIRDS OF SOCIETY MEMBERS VOTING, WHERE THE VOTE SHALL BE TAKEN AT THE ANNUAL BUSINESS MEETING OR BY MAIL OR ELECTRONIC BALLOT AT THE TIME OF THE ANNUAL ELECTION, OR IN A SPECIAL ELECTION BY MAIL OR ELECTRONIC BALLOT IF REQUESTED BY THE BOARD OF DIRECTORS OR BY TEN PERCENT (10%) OF VOTING MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PREPARED FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE CONSISTING OF THE TREASURER, ASSISTANT TREASURER, AND PAST TREASURER BEFORE THE RETURN IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE SOCIETY ALSO MAKES ITS CONFLICT OF INTEREST STATEMENT AND BYLAWS AVAILABLE ON ITS WEBSITE. |
| FORM 990, PART IX, LINE 11G | JOURNAL PRODUCTION: PROGRAM SERVICE EXPENSES 40,137. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,137. |