2016-10-08T18:30:48-05:00 2015-11-24 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2015-01-01 510182830 HUMAN RESOURCE CERTIFICATION INSTITUTE HUMA 5715516700 1725 DUKE STREET NO 700 ALEXANDRIA VA 22314 AMY SCHABACKER DUFRANE CEO 5715516700 2016-09-19 1 AMY FOX P00847276 5712279500 2015 2017-02-10 21:41:12Z X AMY SCHABACKER DUFRANE 1725 DUKE STREET NO 700 ALEXANDRIA VA 22314 35282217 0 X WWW.HRCI.ORG X 1979 DC ESTABLISH AND MAINTAIN PROFESSIONAL STANDARDS IN THE FIELD OF HUMAN RESOURCE MANAGEMENT X 14 14 0 17 282 -1735 0 0 15147490 7599797 2540746 2438219 59105 13892 17747341 10051908 1000100 0 0 0 5820707 3053685 0 0 0 11300214 5327085 18121021 8380770 -373680 1671138 41565286 0 7805754 0 33759532 0 X THE HR CERTIFICATION INSTITUTE (THE INSTITUTE) DEVELOPS AND DELIVERS CREDENTIALING PROGRAMS TO VALIDATE MASTERY IN THE FIELD OF HUMAN RESOURCE MANAGEMENT AND TO PROMOTE ORGANIZATIONAL EFFECTIVENESS. 0 1 6724168 7599797 CERTIFICATION - THE INSTITUTE CONDUCTS CERTIFICATION EXAMINATIONS IN ORDER TO RECOGNIZE PROFESSIONALS IN THE FIELD WHO HAVE MASTERED THE BODY OF KNOWLEDGE IN HUMAN RESOURCE MANAGEMENT. THESE EXPENSES ARE RELATED TO THE EXAM DEVELOPMENT AND ADMINISTRATION OF SIX CREDENTIALS. THE INSTITUTE UTILIZES PROFESSIONAL EXAMINATION COMPANIES TO VALIDATE THE EXAMS AND SUBJECT MATTER EXPERTS TO PREPARE THE CONTENT. 52081 9474 PUBLICATIONS - THE INSTITUTE PRODUCES PUBLICATIONS AS A MEANS OF DISSEMINATING RELEVANT MANAGEMENT RESEARCH STUDY INFORMATION TO THE PUBLIC (COST OF GOODS SOLD RELATED TO SUCH PUBLICATIONS IS EXCLUDED FROM EXPENSES REPORTED HERE AND REPORTED ON PAGE 9 OF THE FORM 990). 6776249 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMY SCHABACKER DUFRANE 5715516700 1725 DUKE STREET ALEXANDRIA VA 22314 RONNIE E CHARLES SPHR GPHR BOARD CHAIR 1.00 X X 0 0 0 CLARISSA A PETERSON SPHR GPHR VICE CHAIR 1.00 X X 0 0 0 JAMES STEELE EDD GPHR SPHR SECRETARY/TREASURER 1.00 X X 0 0 0 WILLIAM SCHIEMANN PHD GPHR STRATEGY CHAIR 1.00 X 0 0 0 KAREN BENNETT SPHR GPHR CCP DIRECTOR 1.00 X 0 0 0 GARDINER HEMPEL JR CPA GPHR DIRECTOR 1.00 X 0 0 0 O DAVID JACKSON SPHR PMP MB DIRECTOR 1.00 X 0 0 0 MANJUSHREE M BADLANI MA SPHR DIRECTOR 1.00 X 0 0 0 BRIAN BAXTER MPA SPHR DIRECTOR 1.00 X 0 0 0 ANGELES CORDOVA MBA PHR DIRECTOR 1.00 X 0 0 0 DAVID CUTBIRTH PE LEED AP PUBLIC MEMBER 1.00 X 0 0 0 IONA HARDING SPHR GPHR DIRECTOR 1.00 X 0 0 0 JAMES A LEWIS SPHR GPHR DIRECTOR 1.00 X 0 0 0 LYNN OUTWATER ESQ SPHR DIRECTOR 1.00 X 0 0 0 KENNETH G BROWN PHD SPHR DIRECTOR 1.00 X 0 0 0 LISA CALICCHIO SPHR DIRECTOR 1.00 X 0 0 0 JONATHAN PEARCE GPHR DIRECTOR 1.00 X 0 0 0 AMY SCHABACKER DUFRANE CHIEF EXECUTIVE OFFICER 37.50 X 170000 0 30007 LISA STOVER CHIEF FINANCIAL OFFICER 37.50 X 133947 0 9909 303947 0 39916 2 0 1 0 PROMETRIC INC PO BOX 223608 PITTSBURGH PA 15251 EXAMINATION SERVICES 1020837 VENABLE LLP PO BOX 62727 BALTIMORE MD 21264 LEGAL SERVICES 396150 DOMINION PAPER PRODUCTS INC 1350 BEVERLY ROAD SUITE 115 MCLEAN VA 22101 PRINTING SERVICES 237899 GLOBAL GATEWAY ADVISORS 20 JAY STREET SUITE 820 BROOKLYN NY 11201 PUBLIC RELATIONS 168679 GRAVITATE SOLUTIONS LLC 625 N WASHINGTON STSTE 310 ALEXANDRIA VA 22314 IT DEVELOPMENT 167223 12 CERTIFICATION FEES 900099 7599797 7599797 7599797 347555 347555 2386 2386 1200 0 1200 1200 1200 27314137 25223473 2090664 2090664 2090664 16592 6836 9756 9474 282 MISCELLANEOUS REVENUE 900099 550 550 550 10051908 7609271 282 2442355 X 470845 412034 58811 1982183 1839295 142888 73696 68759 4937 321164 297406 23758 205797 189148 16649 261495 5246 256249 63602 63602 61683 61683 1478754 790346 688408 279336 279336 571369 550677 20692 393455 361625 31830 428860 321409 107451 165525 122104 43421 10127 10127 310062 284978 25084 33995 33995 TESTING FEES 1042894 1042894 DUES & SUBSCRIPTIONS 215438 201069 14369 ARTWORK & PHOTOGRAPHY 10490 9923 567 8380770 6776249 1604521 0 2536484 0 859934 0 0 145805 0 0 0 0 50759 0 158409 0 0 0 1406812 0 36031004 0 0 0 283122 0 92957 0 41565286 0 2300400 0 4261873 0 1243481 0 7805754 0 X 33759532 0 33759532 0 41565286 0 X 1671138 -35430670 X 0 1 X 1 0 X 13157040 12831420 14783395 15188487 7599797 63560139 13157040 12831420 14783395 15188487 7599797 63560139 0 0 0 63560139 765518 699286 738201 768062 351691 3322758 765518 699286 738201 768062 351691 3322758 39839 4490 120933 21067 16592 202921 13962397 13535196 15642529 15977616 7968080 67085818 0.94740 0.94850 0.04950 0.04850 X SCHEDULE A, PAGE 3, SECTION B YEAR 2015 IS A SHORT YEAR 0 X 7867556 -2129505 -2129505 9997061 61683 -6836 54847 10051908 8325923 6836 6836 8319087 61683 61683 8380770 PART X, LINE 2: THE INSTITUTE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR FEDERAL INCOME TAXES WAS MADE FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 AS THE INSTITUTE HAD NO UNRELATED BUSINESS INCOME TAX DUE. THE INSTITUTE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740 INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAIN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE INSTITUTE PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2015, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2012 THROUGH 2014 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE INSITUTE FILES TAX RETURNS. IT IS THE INSTITUTE'S POLICY TO RECOGNIZE INTEREST AND / OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2015 AND 2014, THE INSTITUTE HAD NO ACCRUALS FOR INTEREST AND / OR PENALTIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION 838 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION 5203 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION 48202 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION 3559 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES GLOBAL CERTIFICATION 151 0 0 0 0 0 0 57953 0 57953 0 0 0 0 0 0 X X X X 0 0 0 0 0 0 0 1 0 AMY SCHABACKER DUFRANE CHIEF EXECUTIVE OFFICER 170000 0 0 0 0 0 17921 0 12086 0 200007 0 0 0 PART I, LINE 7 ALL EMPLOYEES ARE ELIGIBLE TO RECEIVE AN INCENTIVE COMPENSATION PAYMENT BASED ON THE INSTITUTE MEETING KEY PERFORMANCE GOALS. THE GOALS ARE APPROVED BY THE INSTITUTE BOARD OF DIRECTORS AND INCLUDE NUMBER OF EXAM APPLICANTS, RECERTIFICATION RATES, BUILDING A WORLD CLASS WORK ENVIRONMENT, LONG-TERM STRATEGIC INITIATIVES AND FINANCIAL RESULTS. EACH GOAL IS GIVEN A WEIGHTED AVERAGE PERCENTAGE OF THE TOTAL GOAL. INCENTIVE COMPENSATION PAYMENTS ARE BASED ON AN EMPLOYEE'S EARNINGS, POSITION AND INDIVIDUAL PERFORMANCE. AFTER THE CALENDAR YEAR, THE BOARD OF DIRECTORS REVIEWS ACTUAL RESULTS VERSUS THE GOALS AND APPROVES THE INCENTIVE COMPENSATION PAYMENTS. ALL ASSETS AND LIABILITIES OF THE ENTITY WERE TRANSFERRED TO ITS WHOLLY OWNED SUBSIDIARY, THE HUMAN RESOURCE CERTIFICATION INSTITUTE SUBSIDIARY, LLC. 2015-06-30 33759532 472243621 HUMAN RESOURCE CERTIFICATION INSTITUTE SUBSIDIARY LLC 1725 DUKE STREET SUITE 700 ALEXANDRIA VA 22314 1 1 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: IN 2015, THE INSTITUTE FORMED HUMAN RESOURCE CERTIFICATION INSTITUTE SUBSIDIARY, LLC (THE SUBSIDIARY), WHICH WAS CREATED A WHOLLY OWNED LIMITED LIABILITY COMPANY. THE SUBSIDIARY WAS DISREGARDED FOR FEDERAL INCOME TAX PURPOSES.THE SUBSIDIARY WAS CREATED TO FURTHER THE INSTITUTE'S EXEMPT PURPOSE OF ESTABLISHING AND MAINTAINING PROFESSIONAL STANDARDS IN THE FIELD OF HUMAN RESOURCE MANAGEMENT. THE SUBSIDIARY'S ACTIVITIES ARE LIMITED TO THOSE IN WHICH THE INSTITUTE ENGAGES. ALL MEMBERS OF THE INSTITUTE ARE ALSO MEMBERS OF THE SUBSIDIARY. IN 2015, THE BOARD AND MANAGEMENT DETERMINED THAT IT WAS IN THE INSTITUTE'S BEST INTEREST TO REORGANIZATION ITS CORPORATE STRUCTURE TO BETTER SERVE ITS TAX EXEMPT MISSION. AS PART OF ITS INTERNAL REORGANIZATION, THE INSTITUTE BEGAN TRANSFERRING ITS ASSETS AND ITS LIABILITIES TO ITS WHOLLY OWNED SUBSIDIARY IN 2015. TO ENSURE THE DEDICATION OF THE TRANSFERRED ASSETS TO APPROPRIATE PURPOSES THAT ACCOMPLISH THE INSTITUTE'S EXEMPT MISSION AND THE SUBSIDIARY'S CONTINUITY WITH THE INSTITUTE'S MISSION, ALL OF THE INSTITUTES OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES WERE TRANSFERRED TO THE SUBSIDIARY. ADDITIONAL PROTECTIONS RELATED TO THE USE OF THE ASSETS TRANSFERRED BY THE INSTITUTE INCLUDE THE SUBSIDIARY'S ADOPTION OF KEY INSTITUTE POLICIES RELATED TO MANAGEMENT AND GOVERNANCE, INCLUDING THE SUBSIDIARY'S ADOPTION OF THE INSTITUTE'S: CONFLICT OF INTEREST POLICY, INCLUDING THE MONITORING AND ENFORCEMENT PROCEDURES; THE WRITTEN WHISTLEBLOWER POLICY; THE WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY; AND THE COMPENSATION APPROVAL PROCESS AND POLICY.THE TRANSFER OF THE INTERNAL REORGANIZATION WAS COMPLETED IN 2015. CURRENTLY, THE SUBSIDIARY IN THE EARLY STAGES OF PREPARING TO COMPLETE AN APPLICATION FOR TAX-EXEMPT STATUS SO THAT THE SUBSIDIARY MAY OBTAIN ITS OWN IRS DETERMINATION LETTER RECOGNIZING IT AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX. FORM 990, PART III, LINE 3 IN 2015, THE INSTITUTE FORMED HUMAN RESOURCE CERTIFICATION INSTITUTE SUBSIDIARY, LLC (THE SUBSIDIARY), WHICH WAS CREATED A WHOLLY OWNED LIMITED LIABILITY COMPANY. THE SUBSIDIARY WAS DISREGARDED FOR FEDERAL INCOME TAX PURPOSES. THE SUBSIDIARY WAS CREATED TO FURTHER THE INSTITUTE'S EXEMPT PURPOSE OF ESTABLISHING AND MAINTAINING PROFESSIONAL STANDARDS IN THE FIELD OF HUMAN RESOURCE MANAGEMENT. THE SUBSIDIARY'S ACTIVITIES ARE LIMITED TO THOSE IN WHICH THE INSTITUTE ENGAGES. ALL MEMBERS OF THE INSTITUTE ARE ALSO MEMBERS OF THE SUBSIDIARY. IN 2015, THE BOARD AND MANAGEMENT DETERMINED THAT IT WAS IN THE INSTITUTE'S BEST INTEREST TO REORGANIZATION ITS CORPORATE STRUCTURE TO BETTER SERVE ITS TAX EXEMPT MISSION. AS PART OF ITS INTERNAL REORGANIZATION, THE INSTITUTE BEGAN TRANSFERRING ITS ASSETS AND ITS LIABILITIES TO ITS WHOLLY OWNED SUBSIDIARY IN 2015. TO ENSURE THE DEDICATION OF THE TRANSFERRED ASSETS TO APPROPRIATE PURPOSES THAT ACCOMPLISH THE INSTITUTE'S EXEMPT MISSION AND THE SUBSIDIARY'S CONTINUITY WITH THE INSTITUTE'S MISSION, ALL OF THE INSTITUTES OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES WERE TRANSFERRED TO THE SUBSIDIARY. ADDITIONAL PROTECTIONS RELATED TO THE USE OF THE ASSETS TRANSFERRED BY THE INSTITUTE INCLUDE THE SUBSIDIARY'S ADOPTION OF KEY INSTITUTE POLICIES RELATED TO MANAGEMENT AND GOVERNANCE, INCLUDING THE SUBSIDIARY'S ADOPTION OF THE INSTITUTE'S: CONFLICT OF INTEREST POLICY, INCLUDING THE MONITORING AND ENFORCEMENT PROCEDURES; THE WRITTEN WHISTLEBLOWER POLICY; THE WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY; AND THE COMPENSATION APPROVAL PROCESS AND POLICY. THE TRANSFER OF THE INTERNAL REORGANIZATION WAS COMPLETED IN 2015. CURRENTLY, THE SUBSIDIARY IN THE EARLY STAGES OF PREPARING TO COMPLETE AN APPLICATION FOR TAX-EXEMPT STATUS SO THAT THE SUBSIDIARY MAY OBTAIN ITS OWN IRS DETERMINATION LETTER RECOGNIZING IT AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX. FORM 990, PART VI, SECTION A, LINE 4 IN 2015, THE INSTITUTE UNDERWENT AN INTERNAL REORGANIZATION FOLLOWED BY A DISSOLUTION. AS PART OF ITS RESTRUCTURING, THE INSTITUTE'S NAME WAS CHANGED TO HRCI, CORP PRIOR TO ITS DISSOLUTION. FORM 990, PART VI, SECTION B, LINE 11 THE INSTITUTE'S FEDERAL FORM 990 IS REVIEWED BY THE INSTITUTE'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL AND OPERATIONS OFFICER. SUCH REVIEW TAKES PLACE UPON RECEIPT OF THE DRAFT FEDERAL FORM 990 FROM THE PUBLIC ACCOUNTING FIRM. THE REVIEW INVOLVES COMPARISON OF FINANCIAL DATA IN THE FEDERAL FORM 990 WITH THE AUDITED FINANCIAL STATEMENTS AND THE BOOKS AND RECORDS OF THE INSTITUTE AND REVIEW OF ALL NARRATIVE INFORMATION FOR ACCURACY AND COMPLETENESS. ADDITIONALLY, THE TREASURER OF THE BOARD REVIEWS A COPY OF THE RETURN FOR ACCURACY. PRIOR TO FILING THE FEDERAL FORM 990 WITH THE INTERNAL REVENUE SERVICE, A COMPLETE COPY IS PROVIDED TO ALL VOTING MEMBERS OF THE INSTITUTE'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS' CONFLICT OF INTEREST POLICY PROVIDES THE FOLLOWING PROCEDURES FOR ADDRESSING POTENTIAL CONFLICTS OF INTEREST THAT MAY REQUIRE BOARD OF COMMITTEE ACTION: 1) THE INTERESTED PERSON MUST DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST AND SUCH DISCLOSURE MUST BE REFLECTED IN THE MINUTES OF THE MEETING WHERE SUCH MATTER IS BEING REVIEWED; 2) THE INTERESTED PERSON IS PROHIBITED FROM PARTICIPATION IN DISCUSSIONS EXCEPT TO DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS; 3) SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER EITHER AT OR OUTSIDE OF THE MEETING; 4) SUCH PERSON MAY NOT BE PRESENT TO HEAR THE BOARD OR COMMITTEE DISCUSSIONS ON THE MATTER; 5) SUCH INTERESTED PERSON IS PRECLUDED FROM VOTING ON THE MATTER AND SUCH PERSON'S PRESENCE MAY NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE AT THE MEETING; 6) SUCH PERSON MAY NOT BE PRESENT DURING THE VOTE UNLESS THE VOTE IS BY SECRET BALLOT; AND 7) SUCH PERSON'S INELIGIBILITY TO VOTE SHOULD BE REFLECTED IN THE MINUTES. ADDITIONALLY, THE INSTITUTE EMPLOYEE CODE OF CONDUCT APPLIES TO ALL EMPLOYEES OF THE INSTITUTE; AND ALL EMPLOYEES RECEIVE A COPY OF THE CODE OF CONDUCT AND RETURN AN ACKNOWLEDGEMENT TO THE INSTITUTE HR DEPARTMENT THAT THEY UNDERSTAND AND WILL COMPLY WITH THE CODE OF CONDUCT. SECTION IV(K) OF THE CODE OF CONDUCT SETS FORTH THE CONFLICT OF INTEREST RULES APPLICABLE TO ALL EMPLOYEES. IT IS THE INSTITUTE'S INTENT TO AVOID IMPROPRIETY IN ALL DECISIONS AND ACTIONS. THE CODE OF CONDUCT REQUIRES EMPLOYEES TO AVOID TRANSACTIONS, ACTIVITIES AND RELATIONSHIPS WHICH PLAY PERSONAL INTEREST IN CONFLICT WITH THE INSTITUTE'S; NOT TO USE INSTITUTE ASSETS OR THE EMPLOYEE'S POSITION AT THE INSTITUTE FOR PERSONAL USE OR GAIN; NOT TO ACCEPT GIFTS FROM VENDORS UNLESS WITH THE GIFT GUIDELINES. EMPLOYEES ARE INFORMED THAT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MAY GO BEYOND DEALINGS WITH CERTIFICANTS, CUSTOMERS, VENDORS OR SUPPLIERS. CONFLICTS MAY ALSO INVOLVE DEALINGS WITH MANAGERS, SUBORDINATES OR OTHER STAFF MEMBERS. IF A CONFLICT OR POTENTIAL CONFLICT ARISES, EMPLOYEES UNDER THE POLICY MAY CONSULT WITH THEIR SUPERVISOR, THE CHIEF EXECUTIVE OFFICER OR THE HR DEPARTMENT. IN ADDITION, ALL CONTRACTS OVER $5,000 ARE CONSIDERED FOR REVIEW BY THE INSTITUTE'S OUTSIDE LEGAL COUNSEL. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE 10% HIGHEST PAID EMPLOYEES AT THE INSTITUTE IS RECOMMENDED BY AN INDEPENDENT COMPENSATION CONSULTANT THROUGH REVIEW OF RELEVANT COMPARABILITY DATA. THE RECOMMENDATION IS DISCUSSED AND SUBSTANTIATED BY THE CHIEF EXECUTIVE OFFICER AND THE HR DEPARTMENT. COMPENSATION AMOUNTS ARE DIRECTLY LINKED TO THE INDIVIDUAL'S PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE TO THE PUBLIC. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, HRCI HAS DECIDED NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 790,346. MANAGEMENT AND GENERAL EXPENSES 688,408. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,478,754. FORM 990, PART XI, LINE 9: DISCONTINUED NET ASSETS -35,430,670. HUMAN RESOURCE CERTIFICATION INSTITUTE SUBSIDIARY LLC 1725 DUKE STREET SUITE 700 ALEXANDRIA VA 22314 472243621 ESTABLISH AND MAINTAIN PROFESSIONAL STANDARDS IN THE FIELD OF HUMAN RESOURCE DC 11177176 HUMAN RESOURCE CERTIFICATION INSTITUTE INC HUMAN RESOURCE CERTIFICATION INSTITUTE INC 1725 DUKE STREET SUITE 700 ALEXANDRIA VA 22314 472243621 ESTALISH AND MAINTAIN PROFESSIONAL STANDARDS IN THE FIELD OF HUMAN RESOURCE DC 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0