2018-05-07T10:45:22-05:00 2017-12-31 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2017-01-01 131878953 NAFSA ASSOCIATION OF INTERNATIONAL EDUCATORS NAFS 2027373699 1307 NEW YORK AVENUE NW 8TH FL WASHINGTON DC 20005 ESTHER BRIMMER CEO 2027373699 2018-05-07 1 DANIEL O'SHEA P00957510 3016529100 2018-04-26 2017 2022-09-23 18:48:47Z ESTHER BRIMMER 1307 NEW YORK AVENUE 8TH FL WASHINGTON DC 20005 23417445 0 X WWW.NAFSA.ORG X 1948 DC SEE SCHEDULE O. 20 20 121 300 521225 41440 1355935 1353871 19793670 19830925 683578 564926 89703 63213 21922886 21812935 29547 292960 0 0 9724526 9716873 0 0 462215 11335892 11474279 21089965 21484112 832921 328823 21595934 23770419 6429007 7165870 15166927 16604549 X SEE SCHEDULE O. 0 0 6180923 42960 4997224 MEMBER PROGRAMS AND SERVICES - REPRESENTS EXPENSES RELATED TO THE PROVISION OF PROFESSIONAL PRACTICE SUPPORT INFORMATION TO MEMBERS, THE COORDINATION AND COMMUNICATION OF MEMBERSHIP BENEFITS TO THE MEMBERS AND PROSPECTIVE MEMBERS, AND THE PROVISION OF EDUCATIONAL ACTIVITIES DESIGNED TO SUPPORT PROFESSIONAL DEVELOPMENT BY PROMOTING CORE COMPETENCIES, MID-LEVEL TRAINING NEEDS, AND LEADERSHIP SYMPOSIUM PROGRAMMING TO THE FIELD. 6130436 0 11787020 CONFERENCES - THE ASSOCIATION PROVIDES VARIOUS WORKSHOPS AND MEETINGS THAT SERVE AS A FORUM FOR THE LATEST DEVELOPMENTS IN INTERNATIONAL EDUCATIONAL EXCHANGE. THESE MEETINGS OFFER A CONCENTRATED OPPORTUNITY FOR THE EXCHANGE OF IDEAS AND OFFER A NETWORK FOR SHARING INFORMATION AS IT SEEKS TO INCREASE AWARENESS OF AND SUPPORT FOR INTERNATIONAL EDUCATION. 1625043 250000 PUBLIC POLICY - REPRESENTS EXPENSES INCURRED TO LINK ASSOCIATION MEMBERS WITH CONGRESS AND FEDERAL AGENCIES, ADVOCATING FOR SUPPORT FOR THE EXCHANGE PROGRAMS, REMOVING BARRIERS TO EXCHANGE, AND INFORMING MEMBERSHIP OF GOVERNMENT ACTIONS AFFECTING EDUCATIONAL EXCHANGE 1458065 1642846 REGIONAL PROGRAMS - REGIONAL PROGRAMS ARE COMPRISED PRIMARILY OF MEETING RELATED ACTIVITIES FOR SPECIFIC MEETINGS AND WORKSHOPS AT THE LOCAL LEVEL AS WELL AS TRAVEL ASSISTANCE FOR THE NEEDS OF NAFSA MEMBERS WITHIN THEIR RESPECTIVE GEOGRAPHIC AREAS. 1283420 1403835 PUBLICATIONS - THE ASSOCIATION MAINTAINS A WEBSITE AND PRODUCES VARIOUS PUBLICATIONS, MAGAZINES, AND NEWSLETTERS. THESE PUBLICATIONS REPRESENT THE ASSOCIATION'S COMMITMENT TO THE ONGOING ENHANCEMENT OF INTERNATIONAL EDUCATIONAL EXCHANGE. 2741485 3046681 16677887 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 83 0 1 121 1 1 1 1 CA 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AL AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X X JANE HOFFMAN CFO 2027373699 1307 NEW YORK AVENUE NW 8TH FLOOR WASHINGTON DC 20005 ELAINE MEYER-LEE EDD PRESIDENT AND CHAIR 1.00 X X 0 0 0 BONNIE BISSONETTE VICE PRESIDENT 1.00 X X 0 0 0 RAVI SHANKAR MA MS VICE PRESIDENT 1.00 X X 0 0 0 YENBO WU PHD VICE PRESIDENT 1.00 X X 0 0 0 SIMON ADAMS PHD BOARD MEMBER 1.00 X 0 0 0 MICHAEL ADEWUMI PHD BOARD MEMBER 1.00 X 0 0 0 BRITTA BARON SECRETARY 1.00 X X 0 0 0 LANITRA BERGER PHD BOARD MEMBER 1.00 X 0 0 0 DIANA B CARLIN PHD BOARD MEMBER 1.00 X 0 0 0 SUSANA CARRILLO BOARD MEMBER 1.00 X 0 0 0 STEPHEN M FERST EDD BOARD MEMBER 1.00 X 0 0 0 ROBERT A FROST BOARD MEMBER 1.00 X 0 0 0 JOEL A GALLEGOS MA BOARD MEMBER 1.00 X 0 0 0 JOLENE KOESTER PHD BOARD MEMBER 1.00 X 0 0 0 JESSE L LUTABINGWA PHD BOARD MEMBER 1.00 X 0 0 0 BARRY J MORRIS PHD BOARD MEMBER 1.00 X 0 0 0 JEFFREY M RIEDINGER PHD BOARD MEMBER 1.00 X 0 0 0 DEBRA STEWART TREASURER 1.00 X X 0 0 0 SARA THURSTON PHD BOARD MEMBER 1.00 X 0 0 0 LESLEY WILSON BOARD MEMBER 1.00 X 0 0 0 ESTHER BRIMMER EXECUTIVE DIRECTOR & CEO 35.00 X 360677 0 43382 JANE HOFFMAN CFO, ASSISTANT TREASURER 35.00 X 193676 0 31153 ALAN WILLIAMS COO, DEPUTY EXECUTIVE DIR, COMM. ASSISTANT SECRETA 35.00 X 193346 0 22265 JILL WELCH DEPUTY EXECUTIVE DIRECTOR, PUBLIC POLICY 35.00 X 156765 0 14269 JENNIFER HEINRITZ CONTROLLER 35.00 X 145503 0 25603 KEVIN HOVLAND SENIOR DIRECTOR ACADEMIC PROGRAMS 21.00 X 134662 0 9892 SHEILA SCHULTE DEP ESECUTIVE DIR, LEADERSHIP, PROVESSIONAL DEV 35.00 X 133535 0 28747 DAVID FOSNOCHT DIRECTOR, IMMIGRATION PRACTICE SERVICES 35.00 X 130364 0 24107 MARLENE JOHNSON FORMER CEO 20.00 X 177444 0 21585 1625972 0 221003 20 1 1 0 FREEMAN AUDIO VISUAL SOLUTIONS PO BOX 650519 DALLAS TX 75265 CONFERENCE A/V, DECORATING 1313341 TRANSPORTATION MANAGEMENT 17810 MEETING HOUSE ROAD 200 SANDY SPRING MD 20860 CONFERENCE TRANSPORT 353751 EXPERIENT INC PO BOX 74008578 CHICAGO IL 60674 CONFERENCE REGISTRATION SYSTEMS 338706 WESTIN BONAVENTURE HOTEL 404 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 CONFERENCE SPACE/CATERING 336725 LEVY RESTAURANTS 980 NORTH MICHIGAN AVENUE CHICAGO IL 60611 CONFERENCE CATERING 312265 22 1353871 1353871 CONFERENCE 900099 12010160 11913880 96280 MEMBER DUES 900099 3978016 3978016 REGIONAL ACTIVITY 900099 1642846 1642846 PUBLICATIONS 511190 1344037 919092 424945 WORKSHOPS 900099 855866 855866 19830925 344758 344758 12778 12778 1824678 1604510 220168 220168 220168 8073 0 8073 8073 OTHER INCOME 900099 42362 42362 42362 21812935 19309700 521225 628139 250000 250000 42960 42960 844499 282404 538658 23437 7104677 5789643 1066055 248979 595176 485013 89305 20858 603066 480130 101582 21354 569455 437938 111937 19580 20766 7728 6494 6544 217527 217527 88411 88411 501868 400519 101247 102 792727 704249 88478 1215343 625803 580072 9468 1194655 872303 322252 100 673102 673102 964300 842321 112892 9087 4999016 4933959 52845 12212 301 48 253 560002 354931 205071 85052 36451 48601 FULFILLMENT EXPENSES 115941 115941 OTHER EXPENSES 33713 15546 16151 2016 TAXES 11555 11555 21484112 16677887 4344010 462215 2698934 3077398 3003683 3316518 57941 65384 672940 718109 3605995 2761686 900983 844309 13587955 15149831 653929 579301 19569 19569 21595934 23770419 481950 907994 5631050 5843876 316007 414000 6429007 7165870 X 14218035 15576597 229792 308852 719100 719100 15166927 16604549 21595934 23770419 X 328823 1175545 -66746 X 0 1 X 1 0 X 5011965 5272268 5667314 5531180 5331887 26814614 11534199 14091074 16388122 14839256 15852909 72705560 16546164 19363342 22055436 20370436 21184796 99520174 0 0 0 99520174 195822 363306 342817 298959 357536 1558440 69074 43479 33496 76122 35224 257395 264896 406785 376313 375081 392760 1815835 145378 63520 30636 89703 42362 371599 16956438 19833647 22462385 20835220 21619918 101707608 0.97850 0.97750 0.01790 0.01790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3145 3145 21480967 21484112 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 11841 36212 64961 3145 116159 250000 250000 250000 250000 1000000 1500000 922267 99055 1021322 866304 55963 922267 878375 -12071 866304 838184 40191 878375 741353 96831 838184 0.70410 0.29590 0 0 1484863 1291112 193751 280989 251909 29080 1840143 1218665 621478 844309 457B DEFERRED COMPENSATION PLAN 414000 414000 X 22900069 1175545 1175545 21724524 88411 88411 21812935 21395701 0 21395701 88411 88411 21484112 PART V, LINE 4: INCOME EARNED ON THE PRINCIPAL OF THE FUND IS TO PROVIDE FINANCIAL ASSISTANCE TO OUTSTANDING BURMESE OR EAST ASIAN STUDENTS ENROLLED OR ENROLLING IN GRADUATE SCHOOLS IN THE UNITED STATES, OR OUTSTANDING AFRICAN AMERICAN STUDENTS ENROLLED OR ENROLLING IN A STUDY ABROAD PROGRAM THROUGH AN ACCREDITED UNIVERSITY OR COLLEGE. PART X, LINE 2: NAFSA BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. NAFSA RECOGNIZES INTEREST AND PENALTIES EXPENSE RELATED TO UNCERTAIN TAX POSITIONS IN GENERAL AND ADMINISTRATIVE EXPENSES ON THE STATEMENTS OF ACTIVITIES AND ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. NAFSA REPORTED NO PENALTIES AND INTEREST RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016. TAX YEARS PRIOR TO 2014 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS OR THE TAX JURISDICTION OF THE DISTRICT OF COLUMBIA. 1 SUB-SAHARAN AFRICA 0 0 TRAVEL GRANTS 42960 0 0 0 0 0 0 42960 0 42960 TRAVEL GRANTS SUB-SAHARAN AFRICA 12 42960 OTHER 0 0 0 0 0 0 PART I, LINE 2: ASSISTANCE WAS FOR TRAVEL TO, ACCOMMODATIONS AT, AND PER DIEM FOR ATTENDANCE AT NAFSA'S ANNUAL CONFERENCE. TICKETS WERE PURCHASED THROUGH NAFSA'S TRAVEL AGENTS, ACCOMMODATIONS WERE DIRECTLY BILLED TO NAFSA, AND PER DIEM WAS PROVIDED TO THE PARTICIPANTS UPON ARRIVAL AT THE CONFERENCE SITE. 1 PARTNERS OF THE AMERICAS 1424 K ST NW SUITE 700 WASHINGTON DC 20005 521363172 501(C)(3) 250000 TO SUPPORT HIGHER EDUCATION 1 0 PART I, LINE 2: THE GRANTEE PROVIDES NAFSA WRITTEN REPORTS EVERY FOUR MONTHS DETAILING THE USE OF THE GRANT, THE STATUS OF THE PROJECT, AND A FINANCIAL RECONCILIATION. X X X X 1 0 0 0 0 0 0 1 0 ESTHER BRIMMER EXECUTIVE DIRECTOR & CEO 359903 0 0 0 774 0 18590 0 24792 0 404059 0 0 0 JANE HOFFMAN CFO, ASSISTANT TREASURER 188418 0 5000 0 258 0 17643 0 13510 0 224829 0 0 0 ALAN WILLIAMS COO, DEPUTY EXECUTIVE DIR, COMM. ASS 193088 0 0 0 258 0 17612 0 4653 0 215611 0 0 0 JILL WELCH DEPUTY EXECUTIVE DIRECTOR, PUBLIC PO 156675 0 0 0 90 0 14101 0 168 0 171034 0 0 0 JENNIFER HEINRITZ CONTROLLER 140365 0 5000 0 138 0 13644 0 11959 0 171106 0 0 0 SHEILA SCHULTE DEP ESECUTIVE DIR, LEADERSHIP, PROVE 133445 0 0 0 90 0 12308 0 16439 0 162282 0 0 0 DAVID FOSNOCHT DIRECTOR, IMMIGRATION PRACTICE SERVI 130106 0 0 0 258 0 12117 0 11990 0 154471 0 0 0 MARLENE JOHNSON FORMER CEO 176455 0 0 0 989 0 15993 0 5592 0 199029 0 0 0 PART I, LINE 4A KEVIN HOVLAND RECEIVED SEVERANCE PAYMENTS TOTALING $37,975 IN 2017. PART I, LINE 7 IN 2017, BOTH JANE HOFFMAN AND JENNIFER HEINRITZ WERE PAID A PERFORMANCE-RELATED BONUS OF $5,000. FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION NAFSA IS THE LARGEST ASSOCIATION OF PROFESSIONALS COMMITTED EXCLUSIVELY TO ADVANCING INTERNATIONAL HIGHER EDUCATION. FORM 990, PART I, LINE 6 NUMBER OF VOLUNTEERS ESTIMATE OF NON-DUPLICATIVE VOLUNTEER MEMBER LEADER POSITIONS OF THE ORGANIZATION. THIS NUMBER DOES NOT INCLUDE THE HUNDREDS OF VOLUNTEERS WHO WORK ON OUR BEHALF WITHIN THEIR LOCAL, STATE, AND INTERNATIONAL COMMUNITIES. FORM 990, PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION THE ASSOCIATION SERVES INTERNATIONAL EDUCATORS AND THEIR INSTITUTIONS AND ORGANIZATIONS BY ESTABLISHING PRINCIPLES OF GOOD PRACTICE, PROVIDING TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES, PROVIDING NETWORKING OPPORTUNITIES, AND ADVOCATING FOR INTERNATIONAL EDUCATION. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, EXCEPT THAT IT SHALL HAVE NO AUTHORITY AS TO THE FOLLOWING MATTERS: (A) THE FILLING OF VACANCIES IN THE BOARD OF DIRECTORS; (B) THE FIXING OF COMPENSATION OF THE DIRECTORS FOR SERVING ON THE BOARD OR ON ANY COMMITTEE; (C) THE AMENDMENT OR REPEAL OF THE BYLAWS OR THE ADOPTION OF NEW BYLAWS; (D) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD WHICH BY ITS TERMS SHALL NOT BE SO AMENDABLE OR REPEALABLE; AND (E) THE REMOVAL OF DIRECTORS. ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE SUBJECT TO RATIFICATION AT THE NEXT MEETING OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CATEGORIES OF MEMBERS, VOTING MEMBERS AND NON-VOTING HONORARY MEMBERS. VOTING MEMBERS CONSIST OF REGULAR MEMBERS, ASSOCIATE MEMBERS, AND LIFE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS ELECT ALL MEMBERS OF THE GOVERNING BODY IN ACCORDANCE WITH PROCEDURES SPECIFIED IN THE ORGANIZATION'S BYLAWS AND STANDING RULES. FORM 990, PART VI, SECTION A, LINE 7B THE ARTICLES OF INCORPORATION VEST THE GOVERNANCE OF THE CORPORATION IN THE BOARD OF DIRECTORS, THOUGH THE ARTICLES OF INCORPORATION CAN BE AMENDED ONLY BY A 2/3RDS VOTE OF THE ASSOCIATION'S MEMBERS AT AN ANNUAL OR SPECIAL MEETING. MATTERS WHICH WOULD REQUIRE SUCH A VOTE WOULD BE A CHANGE IN THE NAME OF THE CORPORATION, ITS PURPOSE, QUALIFICATIONS OF MEMBERS, GENERAL STRUCTURE OF THE ASSOCIATION'S INTERNAL AFFAIRS, OR IN THE LIMITATIONS OF ACTIVITIES OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS SENT TO THE ENTIRE BOARD OF DIRECTORS. ANY QUESTIONS ABOUT THE RETURN ARE TO BE DIRECTED TO THE CHAIR OF THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS MEETS WITH THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTANTS, EXECUTIVE DIRECTOR & CEO, AND CHIEF FINANCIAL OFFICER TO REVIEW FORM 990 PRIOR TO FILING AND THEN REPORTS BACK TO THE FULL BOARD OF DIRECTORS AT ITS NEXT REGULARLY SCHEDULED MEETING. THE BOARD MEMBERS ARE PROVIDED AN OUTLINE CREATED BY THE SENIOR DIRECTOR OF FINANCE/CONTROLLER THAT IS USED TO GUIDE THEM THROUGH THE REVIEW PROCESS. THE OUTLINE SPECIFIES KEY AREAS OF THE RETURN THAT ARE DEEMED TO BE OF PARTICULAR IMPORTANCE TO THE REVIEW PROCESS. THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTANT PROVIDES INFORMATION ON HOW THE FORM 990 IS PREPARED AND HOW IT RELATES BACK TO THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE STATEMENTS AND MONITORING COMPLIANCE WITH THIS POLICY. OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE CURRENTLY REQUIRED TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; B) HAS READ AND UNDERSTANDS THE POLICY; C) HAS AGREED TO COMPLY WITH THE POLICY; AND D) UNDERSTANDS THAT NAFSA IS A CHARITABLE CORPORATION AND, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE NAFSA BOARD OF DIRECTORS CONSULTED COMPENSATION BENCHMARK DATA WHEN DETERMINING THE APPROPRIATE SALARY FOR THE HIRE OF THE CURRENT CEO/ED ON DECEMBER 29, 2016. IN KEEPING WITH PAST PRACTICE, THE EXECUTIVE COMMITTEE CONSIDERED THE SAME RANGE OF INCREASE FOR MERIT CONSIDERATION AS HAD BEEN USED FOR OTHER NAFSA EMPLOYEES. IN 2017, STAFF WERE ELIGIBLE TO RECEIVE BETWEEN 2% AND 4% MERIT INCREASES, BASED ON PERFORMANCE. USING THIS GUIDELINE, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AUTHORIZED A 3.5% MERIT INCREASE FOR THE CEO/EXECUTIVE DIRECTOR. PART VI, SECTION B, LINE 15B: NAFSA ENGAGED AN OUTSIDE COMPENSATION CONSULTANT, CLEAR MANAGEMENT, TO COMPLETE A COMPENSATION STUDY IN MAY 2017, BASED ON JANUARY 1, 2018, BENCHMARK DATA. THE RESULTS OF THE STUDY WERE PROVIDED TO THE CEO/ED AND SENIOR DIRECTOR, HUMAN RESOURCES. THIS STUDY SERVES AS THE BASIS FOR NAFSA'S COMPENSATION SYSTEM. THE STUDY ESTABLISHED APPROPRIATE PAY RANGES AND THE RECOMMENDED METHODOLOGY FOR GUIDING SALARY RECOMMENDATIONS FOR MANAGEMENT AND OTHER STAFF EMPLOYEES. THE CEO/ED RETAINS AUTHORITY FOR OVERSIGHT OF NAFSA EMPLOYEE SALARY DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY AVAILABLE THROUGH ITS WEBSITE. THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO ITS MEMBERS VIA A HANDOUT AT THE ANNUAL BUSINESS MEETING AND THROUGH AN EMAIL WITH THE LINK TO THIS HANDOUT ON THE ORGANIZATION'S WEBSITE IS SENT YEARLY TO ALL CURRENT MEMBERS OF RECORD. THE AUDITED FINANCIALS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: PRIOR YEAR REGIONAL CONTRIBUTIONS NOT RECORDED IN THE AUDITED FINANCIAL -66,746.