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COUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
COUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS INC (EIN 23-7171439)
Tax period
2014-10-01 to 2015-09-30
Filed
2016-02-12
IRS object ID
201600439349300625
Schema version
2014v6.0
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

FieldValueIRS element (for citing)
Return2016-02-12T07:53:58-06:00ReturnTs
Tax Period End2015-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 650NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237171439EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COUNCIL OF LANDSCAPE ARCHITECTURALBusinessNameLine1Txt
Business Name Line2REGISTRATION BOARDS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCOUNBusinessNameControlTxt
Phone5714320332PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11840 MICHAEL FARADAY DRIVE NO 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOEL ALBIZOPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone5714320332PhoneNum
Signature2016-02-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Phone3019519090PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOEL ALBIZOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11840 MICHAEL FARADAY DRIVE NO 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,538,988GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.CLARB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers57TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,886,968PYProgramServiceRevenueAmt
CY Program Service Revenue$3,113,765CYProgramServiceRevenueAmt
PY Investment Income$33,907PYInvestmentIncomeAmt
CY Investment Income$56,240CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,920,875PYTotalRevenueAmt
CY Total Revenue$3,170,005CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,131,629PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,186,713CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,414,589PYOtherExpensesAmt
CY Other Expenses$1,606,262CYOtherExpensesAmt
PY Total Expenses$2,546,218PYTotalExpensesAmt
CY Total Expenses$2,792,975CYTotalExpensesAmt
PY Revenues Less Expenses$374,657PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$377,030CYRevenuesLessExpensesAmt
Total Assets BOY$2,433,032TotalAssetsBOYAmt
Total Assets EOY$2,915,235TotalAssetsEOYAmt
Total Liabilities BOY$634,897TotalLiabilitiesBOYAmt
Total Liabilities EOY$827,311TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,798,135NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,087,924NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCOUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS (CLARB), AS AN ORGANIZATION OF MEMBER BOARDS, FOSTERS THE PUBLIC'S HEALTH, SAFETY AND WELFARE RELATED TO THE USE AND PROTECTION OF THE NATURAL AND BUILT ENVIRONMENT AFFECTED BY THE PRACTICE OF LANDSCAPE ARCHITECTURE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
DescTHE COUNCIL PROVIDED PROGRAMS AND SERVICES THAT ENSURE THE COMPETENCY OF LANDSCAPE ARCHITECTS BY: 1) ESTABLISHING AND PROMOTING CONSISTENT STANDARDS FOR THEIR PROFESSIONAL COMPETENCY AND CONDUCT AND; 2) PROVIDING INFORMATION AND RESOURCES TO MEMBER BOARDS IN ORDER TO INCREASE THE EFFECTIVENESS AND RELEVANCY OF LANDSCAPE ARCHITECTURAL REGULATION NOW AND INTO THE FUTURE.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOEL ALBIZOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5714320332PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11840 MICHAEL FARADAY DRIVE NO 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
JERANY JACKSON
PRESIDENT5.000.30Yes (X)Yes (X)$0$0$0
STEPHANIE LANDREGAN
PAST PRESIDENT5.000.30Yes (X)Yes (X)$0$0$0
RANDY WEATHERLY
PRESIDENT - ELECT5.000.30Yes (X)Yes (X)$0$0$0
CHRISTOPHER HOFFMAN
VICE PRESIDENT5.000.30Yes (X)Yes (X)$0$0$0
PHILLIP MEYER
SECRETARY5.000.30Yes (X)Yes (X)$0$0$0
CHRISTINE ANDERSON
TREASURER5.000.30Yes (X)Yes (X)$0$0$0
TERRANCE DEWAN
REGIONAL DIRECTOR1.000.00Yes (X)$0$0$0
THOMAS NIEMAN
REGIONAL DIRECTOR1.000.00Yes (X)$0$0$0
STANLEY WILLIAMS
REGIONAL DIRECTOR1.000.00Yes (X)$0$0$0
ALLISON FLEURY
REGIONAL DIRECTOR1.000.00Yes (X)$0$0$0
KAREN KIEST
REGIONAL DIRECTOR1.000.00Yes (X)$0$0$0
DAWNE BROADFIELD
REGIONAL DIRECTOR1.000.00Yes (X)$0$0$0
JOEL ALBIZO
CHIEF EXECUTIVE OFFICER40.000.30Yes (X)$330,501$0$32,069
JAMES PENROD
COO (THROUGH 7/31/2015)40.000.00$181,016$0$23,990Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$511,517TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$56,059TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NCS PEARSON INC
5601 GREEN VALLEY DRBLOOMINGTONMN554371099TEST DELIVERY SVCS$321,390
PROFESSIONAL TESTING INC
7680 UNIVERSAL BLVD SUITE 300ORLANDOFL32819EXAM WRITING AND PSYCHOMETRIC SVCS$160,026
PROTECH ASSOCIATES INC
5457 TWIN KNOLLS RD SUITE 400COLUMBIAMD21045CRM SOFTWARE & IT HOSTING FEES$123,995
RESULTS DIRECT
5210 E WILLIAMS CIRCLE SUITE 640TUCSONAZ85711WEBSITE DEVELOPMENT$107,125
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAM FEES900099$1,643,740$1,643,740
COUNCIL RECORDS900099$1,109,060$1,109,060
MEMBER SERVICES900099$338,300$338,300
EXAM SERVICES900099$22,665$22,665
FieldValueIRS element (for citing)
Total Program Service Revenue$3,113,765TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,371TotalRevenueColumnAmt
Exclusion$18,371ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$406,852SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$368,983SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$37,869SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,869TotalRevenueColumnAmt
Exclusion$37,869ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,170,005TotalRevenueColumnAmt
Related Or Exempt Func Income$3,113,765RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$56,240ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$552,770TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$467,496TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$25,054TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$83,762TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$57,631TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,641TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,931TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$609,719TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$72,907TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$125,820TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$113,941TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$236,435TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$179,747TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$58,034TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,865TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CREDIT CARD FEES$75,287
WELFARE INITIATIVE$31,255
GLOBAL INITIATIVE$9,874
LEADERSHIP DEVELOPMENT$9,502

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$34,304TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,792,975TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,789,940BOYAmt
EOY$1,785,431EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,998BOYAmt
EOY$3,022EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$26,416BOYAmt
EOY$23,290EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$847,189LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$629,798LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$121,856BOYAmt
EOY$217,391EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$476,449BOYAmt
EOY$875,728EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,373BOYAmt
EOY$10,373EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,433,032BOYAmt
EOY$2,915,235EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$391,602BOYAmt
EOY$424,877EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$128,405BOYAmt
EOY$276,460EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$114,890BOYAmt
EOY$125,974EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$634,897BOYAmt
EOY$827,311EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,798,135BOYAmt
EOY$2,087,924EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,798,135BOYAmt
EOY$2,087,924EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,433,032BOYAmt
EOY$2,915,235EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$377,030ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$87,241NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,576OtherCostOrOtherBasisAmt
Depreciation$13,328DepreciationAmt
Book Value$10,248BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$42,989OtherCostOrOtherBasisAmt
Depreciation$22,561DepreciationAmt
Book Value$20,428BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$780,624OtherCostOrOtherBasisAmt
Depreciation$593,909DepreciationAmt
Book Value$186,715BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$217,391TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUES TO MEMBER BOARDS$67,024
DEFERRED RENT$58,950
FieldValueIRS element (for citing)
Total Liability$125,974TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,085,810TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$87,241NetUnrealizedGainsInvstAmt
Other Revenue$3,046OtherRevenueAmt
Revenue Not Reported-$84,195RevenueNotReportedAmt
Revenue Subtotal$3,170,005RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,170,005TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,813,214TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$20,239OtherExpensesIncludedAmt
Expenses Not Reported$20,239ExpensesNotReportedAmt
Expenses Subtotal$2,792,975ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,792,975TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2014, THE COUNCIL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:REVENUE OF RELATED ORGANIZATION, LANDSCAPE ARCHITECTURAL 3,046. REGISTRATION BOARDS FOUNDATION, INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND EXCLUDED FROM 990 REPORTING ON PART VIII.
PART XII, LINE 2D - OTHER ADJUSTMENTS:EXPENSES OF RELATED ORGANIZATION, LANDSCAPE ARCHITECTURAL 20,239. REGISTRATION BOARDS FOUNDATION, INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND EXCLUDED FROM 990 REPORTING ON PART IX.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOEL ALBIZO
CHIEF EXECUTIVE OFFICER$288,824$0$41,677$0$0$0$21,675$0$10,394$0$362,570$0$0$0
JAMES PENROD
COO (THROUGH 7/31/2015)$181,016$0$0$0$0$0$14,335$0$9,655$0$205,006$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 3THE COUNCIL CLOSED THE EXAM SERVICES DEPARTMENT DURING THE YEAR.
FORM 990, PART VI, SECTION A, LINE 4AT THE ANNUAL MEETING, MEMBERS APPROVED A RESOLUTION TO AMEND THE CLARB BYLAWS TO INCLUDE: NEW ELIGIBILITY REQUIREMENTS FOR LEADERSHIP; A VOTING MBE DIRECTOR POSITION ON THE BOARD OF DIRECTORS; A PHASE OUT OF THE ALTERNATE REGIONAL DIRECTOR POSITION; AND THE GRANTING OF AUTHORITY TO THE BOARD TO ADJUST REGIONAL BOUNDARIES.
FORM 990, PART VI, SECTION A, LINE 6THE COUNCIL HAS MEMBER BOARDS WHICH CONSIST OF LOCAL (STATE/PROVINCIAL) GOVERNMENT AGENCIES THAT REGULATE THE LANDSCAPE ARCHITECTURAL PROFESSION THROUGH THE ENFORCEMENT OF LICENSURE LAWS.
FORM 990, PART VI, SECTION A, LINE 7AALL ELECTIONS OF OFFICERS ARE BY WRITTEN BALLOT AT THE ANNUAL MEETING UNLESS, BY A MAJORITY VOTE, THE COUNCIL AGREES TO WAIVE THE PROVISION. A MAJORITY VOTE OF THE MEMBER BOARDS REPRESENTED AND VOTING ELECTS AN OFFICER. WHERE A MAJORITY VOTE HAS NOT BEEN OBTAINED ON A BALLOT, THE CANDIDATE RECEIVING THE LEAST NUMBER OF VOTES IS ELIMINATED PRIOR TO THE NEXT BALLOT. IF THERE IS A SINGLE NOMINEE FOR EACH OPEN OFFICE, THE SLATE OF NOMINEES MAY BE AFFECTED BY ACCLAMATION OF THE MEMBERSHIP WITHOUT A FORMAL VOTE. MEMBER BOARDS THAT ARE NOT REPRESENTED AT THE ANNUAL MEETING BY A DELEGATE SUBMIT THEIR VOTES FOR OFFICERS BY LETTER BALLOT. ALL LETTER BALLOTS MUST BE SENT IN A SEALED ENVELOPE SIGNED BY AN OFFICER OF THE BOARD AND RECEIVED AT THE CLARB OFFICE AT LEAST FIVE DAYS BEFORE THE START OF THE ANNUAL MEETING. LETTER BALLOTS ARE COUNTED ON THE FIRST BALLOT ONLY.
FORM 990, PART VI, SECTION A, LINE 7BTHE AFFIRMATIVE VOTE OF THE MAJORITY OF THE MEMBER BOARDS REFRESENTED AT ANY MEETING OF THE COUNCIL IS REQUIRED TO PASS ANY RESOLUTION, EXCEPT TO AMEND THE BYLAWS. THE BYLAWS ARE AMENDED BY AN AFFIRMATIVE VOTE OF THREE-FOURTHS OF MEMBER BOARDS VOTING AT AN ANNUAL MEETING WHERE A QUORUM IS PRESENT. ALL AMENDMENTS ADOPTED ARE EFFECTIVE IMMEDIATELY. THERE IS NO VOTING BY PROXY.
FORM 990, PART VI, SECTION B, LINE 11THE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE COMMITEE ON AUDIT AND FINANCE. THE BOARD OF DIRECTORS RECEIVED A FINAL COPY OF THE RETURN BEFORE IT WAS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CCLARB REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO MEMBERS OF THE CLARB BOARD OF DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE CONFLICT OF INTEREST POLICY APPLIES TO STAFF AND BOARD MEMBERS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE DETERMINES WHETHER CLARB CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN CLARB'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORDS 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 BOARD OR COMMITTEE FINDS THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE BOARD TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15ATO ENSURE CLARB OPERATES IN A MANNER CONSISTENT WITH ITS EXEMPT PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS, AT A MINIMUM, INCLUDE THE REVIEW OF WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARMS-LENGTH BARGAINING. IN ADDITION, THE CEO IS COMPENSATED BASED UPON AN EMPLOYMENT AGREEMENT THAT IS APPROVED BY THE BOARD OF DIRECTORS AND IS RE-NEGOTIATED ON A PERIODIC BASIS. THE LAST CEO COMPENSATION REVIEW TOOK PLACE ON SEPTEMBER 14, 2015.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTING 609,719.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11840 MICHAEL FARADAY DR 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
EIN510169239EIN
Primary ActivitiesSUPPORTS LANDSCAPE ARCHITECTURE EDUCATION AND RESEARCHPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 11B, IIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CLARBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS FOUNDATION
O$0
LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS FOUNDATION
N$0
LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS FOUNDATION
P$6,435ACTUAL PAYMENTS