NORTH AMERICAN ELECTRIC RELIABILITY CORP: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NORTH AMERICAN ELECTRIC RELIABILITY CORP (EIN 20-4821888)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-05-13
- IRS object ID
- 201521339349303657
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-13T13:44:15-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 PEACHTREE STREET SUITE 1200 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204821888 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | North American Electric Reliability Corp | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % MANAGEMENT | InCareOfNm |
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 4044462560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3353 Peachtree Road NE | AddressLine1Txt |
| Address Line2 | Suite Ste 600 | AddressLine2Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael A Walker | PersonNm |
| Person Title | Sr VP, CFO | PersonTitleTxt |
| Phone | 4044462560 | PhoneNum |
| Signature | 2011-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michele N Melchior | PreparerPersonNm |
| PTIN | P00488037 | PTIN |
| Phone | 4044462560 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael A Walker | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3353 Peachtree Road NE | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $59,023,482 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.nerc.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | To enhance the reliability and security of the bulk power system in North America. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 266 | TotalEmployeeCnt |
| Total Volunteers | 2300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $50,278,110 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $58,766,485 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$96,511 | PYInvestmentIncomeAmt |
| CY Investment Income | -$6,312 | CYInvestmentIncomeAmt |
| PY Other Revenue | $293,224 | PYOtherRevenueAmt |
| CY Other Revenue | -$57,572 | CYOtherRevenueAmt |
| PY Total Revenue | $50,474,823 | PYTotalRevenueAmt |
| CY Total Revenue | $58,702,601 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $32,584,709 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $33,220,030 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $21,762,784 | PYOtherExpensesAmt |
| CY Other Expenses | $21,388,723 | CYOtherExpensesAmt |
| PY Total Expenses | $54,347,493 | PYTotalExpensesAmt |
| CY Total Expenses | $54,611,253 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,872,670 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,091,348 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,470,743 | TotalAssetsBOYAmt |
| Total Assets EOY | $51,177,783 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $28,111,151 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $38,726,843 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,359,592 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,450,940 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COORDINATING, PROMOTING, AND COMMUNICATING THE RELIABILITY OF THE BULK POWER SYSTEM OF NORTH AMERICA, BY SETTING AND ENFORCING STANDARDS, ANALYZING SYSTEMS EVENTS, AND ASSESSING AND REPORTING ON THE ADEQUACY OF THE BULK POWER SYSTEM. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | Coordinating, promoting, communicating and enforcing the reliability of the bulk power system of North America, NERC's members are the eight regional entities, load serving entities, users, owners and operators of the bulk power system, as well as large and small end-use customers and governmental representatives. The regional entities and load serving entities account for virtually all the electricity supplied in the US, Canada, and a portion of Baja California North Mexico. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Acting as the electric reliability organization of the United States as certified by the federal energy regulatory commission and for Canada and Mexico as recognized by applicable government and regulatory authorities in these countries. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 63 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 266 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DE | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MANAGEMENT | PersonNm |
| Phone | 4044462560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3353 PEACHTREE ROAD NE STE 600 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| Fred Gorbet | ||||||||
| Chairman | 12.0 | Yes (X) | Yes (X) | $125,000 | $0 | $0 | ||
| Paul F Barber | ||||||||
| Vice-Chair | 10.0 | Yes (X) | Yes (X) | $105,000 | $0 | $0 | ||
| Janice Case | ||||||||
| Trustee | 9.0 | Yes (X) | $100,000 | $0 | $0 | |||
| Robert Clarke | ||||||||
| Trustee | 9.0 | Yes (X) | $90,000 | $0 | $0 | |||
| David Goulding | ||||||||
| Trustee | 10.0 | Yes (X) | $100,000 | $0 | $0 | |||
| Douglas Jaeger | ||||||||
| Trustee | 8.0 | Yes (X) | $90,000 | $0 | $0 | |||
| Kenneth Peterson | ||||||||
| Trustee | 11.0 | Yes (X) | $100,000 | $0 | $0 | |||
| Bruce A Scherr | ||||||||
| Trustee | 9.0 | Yes (X) | $100,000 | $0 | $0 | |||
| Jan Schori | ||||||||
| Trustee | 8.0 | Yes (X) | $100,000 | $0 | $0 | |||
| John Thilly | ||||||||
| Trustee | 12.0 | Yes (X) | $100,000 | $0 | $0 | |||
| Gerry W Cauley | ||||||||
| President & CEO | 56.0 | Yes (X) | Yes (X) | $719,953 | $0 | $56,907 | ||
| Charles A Berardesco | ||||||||
| Sr. VP/Gen. Couns./Secretary | 55.0 | Yes (X) | $463,456 | $0 | $41,441 | |||
| Mark G Lauby | ||||||||
| Sr. VP & Chief Reliability | 60.0 | Yes (X) | $318,557 | $0 | $54,862 | |||
| Michael A Walker | ||||||||
| Sr. VP/ CFO / Treasurer | 48.0 | Yes (X) | $409,334 | $0 | $56,876 | |||
| Janet L Sena | ||||||||
| Sr. VP & Dir. of Policy | 47.0 | Yes (X) | $318,628 | $0 | $32,077 | |||
| Thomas Burgess | ||||||||
| VP and Dir. Reliability | 51.0 | Yes (X) | $264,057 | $0 | $29,276 | |||
| Stan Hoptroff | ||||||||
| VP & CTO | 44.0 | Yes (X) | $80,092 | $0 | $831 | |||
| Mark Rossi through 42014 | ||||||||
| Sr. VP & COO | 52.0 | Yes (X) | $355,504 | $0 | $30,518 | |||
| Sonia C Mendonca | ||||||||
| Assoc. Gen Counsl Dir Enfor | 48.0 | $282,804 | $0 | $53,542 | Yes (X) | |||
| Rebecca J Michael | ||||||||
| Sr. Dir. Reliability | 53.0 | $281,865 | $0 | $54,633 | Yes (X) | |||
| Earl W Shockley | ||||||||
| Sr. Dir. Compliance Analysis | 50.0 | $243,522 | $0 | $46,747 | Yes (X) | |||
| Timothy E Roxey | ||||||||
| Sr. Dir. ES-ISAC & CSO | 43.0 | $248,402 | $0 | $45,780 | Yes (X) | |||
| Michael Moon through 112014 | ||||||||
| Dir. Regional Entity | 51.0 | $241,226 | $0 | $28,698 | Yes (X) | |||
| David Cook | ||||||||
| Former Sr. VP, Gen. Counsl | 0.0 | $120,000 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,357,400 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $532,188 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 114 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Deloitte and Touche LLP | |||||
| PO Box 7247-6446 | PHILADELPHIA | PA | 191706446 | Project consulting | $723,590 |
| Intellinet Corporation | |||||
| Two Concourse Parkway Suite 100 | ATLANTA | GA | 30328 | Comp. Sofware Dvlpmt | $677,776 |
| SmartCloud Inc | |||||
| 19 Crosby Drive Suite 350 | BEDFORD | MA | 01730 | Software development | $405,059 |
| Open Access Technology Internationa | |||||
| 3660 Technology Drive NE | MINNEAPOLIS | MN | 55418 | Database Development | $387,510 |
| PricewaterhouseCoopers LLP | |||||
| 3109 W Dr MLK Jr Blvd | TAMPA | FL | 33607 | Project consulting | $352,803 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 22 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ASSESSMENTS | 900099 | $51,401,382 | $51,401,382 |
| PENALTY SANCTIONS | 900099 | $3,810,000 | $3,810,000 |
| TESTING FEES | 900099 | $1,659,137 | $1,659,137 |
| THIRD-PARTY FUNDING | 900099 | $1,587,876 | $1,587,876 |
| WORKSHOPS | 900099 | $231,090 | $231,090 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $77,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $58,766,485 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,830 | TotalRevenueColumnAmt |
| Exclusion | $2,830 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $242,589 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $300,219 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$57,630 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$57,630 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $11,520 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $20,662 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$9,142 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,142 | TotalRevenueColumnAmt |
| Exclusion | -$9,142 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS - AMEX POINTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $58 | TotalRevenueColumnAmt |
| Exclusion | $58 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $58 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,702,601 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $58,766,485 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$6,254 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,500 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,242,366 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,377,642 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,113,262 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,871,048 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,615,712 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,028,328 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,167 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,598 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,636,485 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,398,044 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,813,197 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,732,463 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,175,616 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,311,314 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,173 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,845,952 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,470 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER EXPENSES | Desc |
| Total | $27,916 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,611,253 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,140,719 | BOYAmt |
| EOY | $30,768,653 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,041,341 | BOYAmt |
| EOY | $8,042,143 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,353,895 | BOYAmt |
| EOY | $5,059,002 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $869,876 | BOYAmt |
| EOY | $756,727 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,298,003 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,368,637 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,645,116 | BOYAmt |
| EOY | $5,929,366 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,796 | BOYAmt |
| EOY | $621,892 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,470,743 | BOYAmt |
| EOY | $51,177,783 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,947,077 | BOYAmt |
| EOY | $8,930,613 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,714,337 | BOYAmt |
| EOY | $21,620,792 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,151,411 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,449,737 | BOYAmt |
| EOY | $7,024,027 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,111,151 | BOYAmt |
| EOY | $38,726,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,914,592 | BOYAmt |
| EOY | $8,485,940 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $445,000 | BOYAmt |
| EOY | $3,965,000 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,359,592 | BOYAmt |
| EOY | $12,450,940 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,470,743 | BOYAmt |
| EOY | $51,177,783 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,091,348 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $51,401,382 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $35,571 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$16,596 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $18,975 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $43,924 | AggregateReportedDuesNtcAmt |
| Taxable | -$24,949 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,100,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $492,814 | DepreciationAmt |
| Book Value | $608,002 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $8,716,513 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,810,102 | DepreciationAmt |
| Book Value | $1,995,078 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,480,674 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,065,721 | DepreciationAmt |
| Book Value | $3,326,286 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,929,366 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $797,703 |
| ACCRUED RETIREMENT LIABILITIES | $1,907,563 |
| INSURANCE RESERVE | $500,000 |
| DEFERRED RENT | $3,818,761 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,024,027 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $59,002,820 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $59,002,820 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$300,219 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$300,219 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $58,702,601 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $54,911,472 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $300,219 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $300,219 | ExpensesNotReportedAmt |
| Expenses Subtotal | $54,611,253 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $54,611,253 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48 | The corporation has received a determination letter from the Internal Revenue Service concluding that it is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. The corporation is subject to income taxes on revenues related to unrelated business activities. The corporation is subject to a proxy tax related to nondeductible lobbying and political expenses incurred. There was no proxy tax incurred in 2014 or 2013. The corporation recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authority, based on the technical merits of the position. The corporation is no longer subject to federal and state tax examinations by the respective taxing authorities for the years prior to 2011. Tax years 2011 through 2014 remain subject to examination by major tax jurisdictions. |
| RECONCILIATION OF REVENUE, SCHEDULE D, PART XI, LINE 4b | RECLASS OF RENTAL EXPENSES -$300,219 |
| RECONCILIATION OF EXPENSES, SCHEDULE D, PART XII, LINE 2D | RECLASS OF RENTAL EXPENSES $300,219 |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| North America | Program Services | Regulatory Obligations | $4,554,567 |
| North America | Program Services | Regulatory Obligations | $138,116 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $4,692,683 | SubtotalSpentAmt |
| Total Spent | $4,692,683 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 | Expenditures are accounted for based upon the location of the activities. |
| Schedule F | Country - Canada |
| Schedule F | Country - Mexico |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Gerry W Cauley | ||||||||||||||
| President & CEO | $465,363 | $0 | $216,125 | $0 | $38,465 | $0 | $32,100 | $0 | $24,807 | $0 | $776,860 | $0 | $0 | $0 |
| Charles A Berardesco | ||||||||||||||
| Sr. VP/Gen. Couns./Secretary | $332,090 | $0 | $117,504 | $0 | $13,862 | $0 | $32,100 | $0 | $9,341 | $0 | $504,897 | $0 | $0 | $0 |
| Mark G Lauby | ||||||||||||||
| Sr. VP & Chief Reliability | $245,627 | $0 | $68,970 | $0 | $3,960 | $0 | $30,093 | $0 | $24,769 | $0 | $373,419 | $0 | $0 | $0 |
| Michael A Walker | ||||||||||||||
| Sr. VP/ CFO / Treasurer | $288,257 | $0 | $109,905 | $0 | $11,172 | $0 | $32,100 | $0 | $24,776 | $0 | $466,210 | $0 | $0 | $0 |
| Janet L Sena | ||||||||||||||
| Sr. VP & Dir. of Policy | $233,819 | $0 | $81,902 | $0 | $2,907 | $0 | $29,861 | $0 | $2,216 | $0 | $350,705 | $0 | $0 | $0 |
| Thomas Burgess | ||||||||||||||
| VP and Dir. Reliability | $210,093 | $0 | $50,400 | $0 | $3,564 | $0 | $20,100 | $0 | $9,176 | $0 | $293,333 | $0 | $0 | $0 |
| Sonia C Mendonca | ||||||||||||||
| Assoc. Gen Counsl Dir Enfor | $217,997 | $0 | $64,267 | $0 | $540 | $0 | $28,839 | $0 | $24,703 | $0 | $336,346 | $0 | $0 | $0 |
| Rebecca J Michael | ||||||||||||||
| Sr. Dir. Reliability | $219,126 | $0 | $60,523 | $0 | $2,216 | $0 | $29,918 | $0 | $24,715 | $0 | $336,498 | $0 | $0 | $0 |
| Earl W Shockley | ||||||||||||||
| Sr. Dir. Compliance Analysis | $194,004 | $0 | $47,196 | $0 | $2,322 | $0 | $22,126 | $0 | $24,621 | $0 | $290,269 | $0 | $0 | $0 |
| Timothy E Roxey | ||||||||||||||
| Sr. Dir. ES-ISAC & CSO | $191,041 | $0 | $53,797 | $0 | $3,564 | $0 | $26,603 | $0 | $19,177 | $0 | $294,182 | $0 | $0 | $0 |
| Mark Rossi through 42014 | ||||||||||||||
| Sr. VP & COO | $112,342 | $0 | $108,800 | $0 | $134,362 | $0 | $22,103 | $0 | $8,415 | $0 | $386,022 | $0 | $0 | $0 |
| Michael Moon through 112014 | ||||||||||||||
| Dir. Regional Entity | $188,223 | $0 | $51,916 | $0 | $1,087 | $0 | $25,115 | $0 | $3,583 | $0 | $269,924 | $0 | $0 | $0 |
| David Cook | ||||||||||||||
| Former Sr. VP, Gen. Counsl | $120,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $120,000 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 4a | FormAndLineReferenceDesc |
| Explanation | Mark Rossi (Senior VP & COO Through April 14, 2014) received $134,000 in April 2014, following NERC's receipt of signed separation agreement. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6 | Membership in the corporation is voluntary and is open to any person or entity that has an interest in the reliable operation of the North American bulk power system and that registers with the corporation as a member, maintains its registration in accordance with the bylaws and complies with the other conditions and obligations of membership as specified in the bylaws. Membership in a regional entity shall not be a condition for membership in the corporation. The secretary of the corporation shall maintain a roster of the members of the corporation. Members do not share in the profits or revenues of the corporation. |
| Form 990, Part VI, Line 7a | The 10 independent trustees are elected by the member representatives committee, which is elected by the members. |
| Form 990, Part VI, Line 7b | The member representatives committee and the board of trustees must each approve changes to the bylaws and the organization's rules of procedure. They are subject to review and approval by the United States Federal Energy Regulatory Commission ("FERC"). Decisions of the compliance committee of the board of trustees regarding enforcement matters for U.S. entities are subject to review and approval by FERC. |
| Form 990, Part VI, Line 11b | The organization must use the following process for preparation and review of its IRS form 990: (1) each year, an independent auditor prepares a draft of the form 990, working with the chief financial officer. The CFO may also engage the services of outside counsel in preparing the draft form 990. (2) Prior to filing the form 990 each year, the corporate controller, CFO and general counsel review the draft form 990. (3) Prior to filing the form 990 each year, the draft form 990 is sent to all members of the board of trustees for review, and the finance and audit committee. The corporate governance and human resources committee include the review of the draft form 990 on a meeting agenda. (4) The minutes of the meetings of the finance and audit committee and the corporate governance and human resources committee record the timing and nature of that review. (5) The chief financial officer prepares a memorandum for the file each year describing the timing, nature, and individuals involved in the preparation and review of the form 990. |
| Form 990, Part VI, Line 12c | The organization's conflict of interest and business ethics policy for trustees, officers, and employees require assurance in writing annually from all employees, including trustees, confirming the absence of any conflict of interest. The annual forms are reviewed by the organization's general counsel. |
| Form 990, Part VI, Line 15a & 15b | NERC uses the following processes for determining the compensation of independent trustees, the chief executive officer, other officers, and key employees: (a) Trustee compensation - consistent with its Mandate, as amended from time to time, the Corporate Governance and Human Resources Committee (CGHRC) shall annually review the compensation plan for independent Trustees. The CGHRC should evaluate the amount of work and level of responsibility Trustees are being asked to undertake and, from time to time, examine market data with respect to the compensation of the members of the governing boards of other relevant organizations, and is authorized to engage a consultant or other third party resource to assist it. The CGHRC shall discuss potential modifications to the Trustee compensation plan during an open meeting, and shall report its recommendations to the Board at an open meeting. Any modifications to the compensation plan for independent Trustees shall be approved by the Board during an open meeting, and shall take effect as determined by the Board. (b) Chief executive and other officer compensation - the annual compensation, including incentive compensation, of the CEO is determined by the board of trustees, after review and recommendation by the corporate governance and human resources committee. The committee and board consider market data for peer group organizations provided by an independent consultant, as well as the degree of which the organization and chief executive have achieved established annual goals. The decisions of the committee are documented and kept on file in the human resources department. The annual compensation, including incentive compensation, of other officers is reviewed, determined and documented in a similar fashion, except that the final compensation determinations are, upon recommendation of the chief executive officer, approved by the corporate governance and human resources committee, rather than the board of trustees. (c) Key employees - the annual compensation of other key employees is determined by the CEO, after consultation with the corporate governance and human resources committee concerning overall corporate salary structure, taking account of the degree to which organizational and personal goals have been achieved. The CEO also uses comparability data provided by an independent consultant in these determinations. The recommendations of the CEO are documented and kept on file in the human resources department. |
| Form 990, Part VI, Line 19 | The organization's bylaws, governing documents, conflict of interest policy, and other corporate policies, and detailed budget are all posted and available for public inspection on its website. The organization provides copies of its audited financial statements upon request. Form 990 is also available on Guidestar.org and by request to the organization. |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CID, ES-ISAC AND CRISP TOTAL FEES:1945036 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:RELIABILITY RISK MANAGEMENT TOTAL FEES:1716751 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:ASSESSMENT AND ANALYSIS TOTAL FEES:800888 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:ADMINISTRATIVE SERVICES TOTAL FEES:528326 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:COMPLIANCE ASSURANCE TOTAL FEES:432286 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:TRAINING, EDUCATION, & CERTIFI TOTAL FEES:417509 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OTHER SERVICES TOTAL FEES:721161 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:MAINTENANCE SERVICES TOTAL FEES:74528 |