INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION (EIN 23-7268394)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-09
- IRS object ID
- 201533139349302858
- 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
- Form 990
- Schedule A
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-09T15:55:47-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 346565596 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 NEW YORK AVENUE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | 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 | 237268394 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL CITY MANAGEMENT | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION RETIREMENT CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 2029624600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 N CAPITOL ST NE STE 600-TAX | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200024240 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL GUARASCI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2029624600 | PhoneNum |
| Signature | 2015-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN CLARKE | PreparerPersonNm |
| PTIN | P01784847 | PTIN |
| Phone | 2023276064 | 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 | ROBERT SCHULTZE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 N CAPITOL ST NE STE 600-TAX | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200024240 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $269,123,220 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ICMARC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | TO LESSEN THE BURDENS OF STATE AND LOCAL GOVERNMENTS AND THEIR AGENCIES AND INSTRUMENTALITIES IN THE ESTABLISHMENT AND ADMINISTRATION OF QUALIFIED AND DEFERRED COMPENSATION RETIREMENT PLANS UNDER SECTIONS 457 AND 401 OF THE INTERNAL REVENUE CODE, BY PROVIDING THEM WITH EXTENSIVE RETIREMENT PLAN ADMINISTRATION AND ASSET MANAGEMENT SERVICES, WHICH INCLUDE BROAD-BASED RETIREMENT PLANNING AND INVESTMENT EDUCATION SUPPORT. THE CORPORATION MAKES ITS SERVICES AVAILABLE TO ALL STATE AND LOCAL GOVERNMENT EMPLOYERS, INCLUDING MANY THAT HAVE LIMITED OR NO VIABLE RETIREMENT PLAN ADMINISTRATION OR PUBLIC TRUST INVESTMENT OPTIONS AVAILABLE TO THEM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 890 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $13,368,164 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$1,099,281 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $188,032,713 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $208,031,416 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,932,288 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,659,591 | CYInvestmentIncomeAmt |
| PY Other Revenue | $418,229 | PYOtherRevenueAmt |
| CY Other Revenue | $151,495 | CYOtherRevenueAmt |
| PY Total Revenue | $202,383,230 | PYTotalRevenueAmt |
| CY Total Revenue | $222,842,502 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,019,336 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $999,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $114,886,389 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $122,695,185 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $46,724,878 | PYOtherExpensesAmt |
| CY Other Expenses | $56,252,896 | CYOtherExpensesAmt |
| PY Total Expenses | $162,630,603 | PYTotalExpensesAmt |
| CY Total Expenses | $179,947,581 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $39,752,627 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $42,894,921 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $452,312,085 | TotalAssetsBOYAmt |
| Total Assets EOY | $493,889,563 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $63,092,562 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $67,515,036 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $389,219,523 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $426,374,527 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE CORPORATION SERVES TO LESSEN THE BURDENS OF STATE AND LOCAL GOVERNMENTS AND THEIR AGENCIES AND INSTRUMENTALITIES BY ADMINISTERING QUALIFIED AND DEFERRED COMPENSATION RETIREMENT PLANS, THEREBY HELPING PUBLIC SECTOR EMPLOYEES BUILD RETIREMENT SECURITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $145,204,739 | ExpenseAmt |
| Grant | $999,500 | GrantAmt |
| Revenue | $194,814,747 | RevenueAmt |
| Desc | THE CORPORATION PROVIDED PLAN ADMINISTRATION, INVESTMENT MANAGEMENT, AND RETIREMENT PLANNING AND INVESTMENT EDUCATION SERVICES TO 4,864 STATE AND LOCAL GOVERNMENT EMPLOYERS THAT OFFER 9,572 RETIREMENT PLANS HOLDING 1,313,348 PUBLIC SECTOR EMPLOYEE RETIREMENT ACCOUNTS. | Desc |
| Total Program Service Expenses | $145,204,739 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 129 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 890 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| 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 | ID | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICHARD WHITTY ASST TREASURER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2029624600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 NORTH CAPITOL STREET NE STE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOAN MCCALLEN | |||||||||
| PRESIDENT/CEO/DIRECTOR | 40.00 | Yes (X) | Yes (X) | $2,215,920 | $0 | $39,267 | |||
| JACQUELINE CHARNLEY | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $2,440 | $0 | $0 | ||||
| FRANCES GONZALEZ | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $487 | $0 | $0 | ||||
| THOMAS LUNDY | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $8,998 | $0 | $0 | ||||
| PEGGY MERRISS | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $1,810 | $0 | $0 | ||||
| DAVID MORA | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $9,022 | $0 | $0 | ||||
| ROBERT O'NEILL | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $6,990 | $387,901 | $80,701 | 37.50 | |||
| TIMOTHY VAILL | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $4,636 | $0 | $0 | ||||
| ROBERT VIVIAN | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $8,670 | $0 | $0 | ||||
| TINA WILLIAMS | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $1,709 | $0 | $0 | ||||
| ELIZABETH GLISTA | |||||||||
| TREASURER/CFO | 40.00 | Yes (X) | $791,616 | $0 | $206,889 | ||||
| GEORGE SUZICH | |||||||||
| ASST TREAS/FINANCE MVP | 40.00 | Yes (X) | $371,718 | $0 | $58,610 | ||||
| PATRICIA VAUSE | |||||||||
| ASST TREAS/FINANCE VP | 40.00 | Yes (X) | $309,321 | $0 | $36,555 | ||||
| RICHARD WHITTY | |||||||||
| ASST TREAS/FINANCE VP | 40.00 | Yes (X) | $244,554 | $0 | $56,491 | ||||
| BARBARA STOTLER | |||||||||
| ASST TREAS/FINANCE DIRECTR | 40.00 | Yes (X) | $163,144 | $0 | $47,446 | ||||
| KATHRYN MCGRATH | |||||||||
| SECRETARY/GEN COUNSEL | 40.00 | Yes (X) | $1,172,992 | $0 | $38,899 | ||||
| ANGELA MONTEZ | |||||||||
| ASST SEC/DEPUTY GEN CNSL | 40.00 | Yes (X) | $478,939 | $0 | $27,498 | ||||
| ERICA MCFARQUHAR | |||||||||
| ASST SEC/SENIOR COUNSEL | 40.00 | Yes (X) | $221,592 | $0 | $33,630 | ||||
| GREGORY DYSON | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | $891,221 | $0 | $57,763 | Yes (X) | ||||
| CHRISTOPHER MATZKE | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | $883,880 | $0 | $147,013 | Yes (X) | ||||
| WAYNE WICKER | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | $2,329,654 | $0 | $58,478 | Yes (X) | ||||
| DAVID BRAVERMAN | |||||||||
| MANAGING VICE PRESIDENT | 40.00 | $729,968 | $0 | $59,140 | Yes (X) | ||||
| KAREN CHONG-WULFF | |||||||||
| MANAGING VICE PRESIDENT | 40.00 | $811,789 | $0 | $51,189 | Yes (X) | ||||
| JULIE DELLINGER | |||||||||
| MANAGING VICE PRESIDENT | 40.00 | $802,697 | $0 | $59,657 | Yes (X) | ||||
| JAMES ROHRBACHER | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | $638,161 | $0 | $43,138 | Yes (X) | ||||
| KEITH SENDALL | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | $818,349 | $0 | $30,816 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $13,920,277 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $387,901 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,133,180 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 301 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DELOITTE CONSULTING LLP | |||||
| 4022 SELLS DRIVE | HERMITAGE | TN | 37076 | STRATEGIC CONSULTING | $1,126,496 |
| IRON BOW TECHNOLOGIES LLC | |||||
| 4800 WESTFIELDS BOULEVARD | CHANTILLY | VA | 20151 | INFORMATION SYSTEMS | $869,184 |
| BRIDGEPOINT GROUP LLC | |||||
| 3 LAMBERT COVE | FLAGLER BEACH | FL | 32136 | STRATEGIC CONSULTING | $557,547 |
| MICROSOFT LICENSING GP | |||||
| 6100 NEIL ROAD | RENO | NV | 89511 | INFORMATION SYSTEMS | $437,707 |
| KPMG LLP | |||||
| 3 CHESTNUT RIDGE ROAD | MONTVALE | NJ | 07645 | STRATEGIC CONSULTING | $416,167 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 18 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| RETIREMENT PLANS/TRUST | 523920 | $194,814,747 | $194,814,747 | |
| RETIREMENT ACCOUNTS | 523920 | $13,126,050 | $13,126,050 | |
| INVESTMENT ACCOUNTS | 523920 | $90,619 | $90,619 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $208,031,416 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,508,968 | TotalRevenueColumnAmt |
| Exclusion | $12,508,968 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $48,431,341 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $46,280,718 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,150,623 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,150,623 | TotalRevenueColumnAmt |
| Exclusion | $2,150,623 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| ACCOUNTING SERVICES | 541200 | $120,000 | $120,000 |
| TELEPHONE SERVICES | 561700 | $24,333 | $24,333 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,162 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $7,162 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $151,495 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $222,842,502 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $194,814,747 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $13,368,164 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,659,591 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999,500 | TotalAmt |
| Program Services | $999,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,927,852 | TotalAmt |
| Program Services | $6,834,816 | ProgramServicesAmt |
| Management And General | $4,093,036 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,526,851 | TotalAmt |
| Program Services | $70,494,373 | ProgramServicesAmt |
| Management And General | $17,032,478 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,633,926 | TotalAmt |
| Program Services | $6,337,930 | ProgramServicesAmt |
| Management And General | $1,295,996 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,792,754 | TotalAmt |
| Program Services | $8,390,881 | ProgramServicesAmt |
| Management And General | $2,401,873 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,813,802 | TotalAmt |
| Program Services | $4,655,104 | ProgramServicesAmt |
| Management And General | $1,158,698 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,070,893 | TotalAmt |
| Program Services | $670,379 | ProgramServicesAmt |
| Management And General | $400,514 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $852,402 | TotalAmt |
| Program Services | $549,579 | ProgramServicesAmt |
| Management And General | $302,823 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,393 | TotalAmt |
| Program Services | $222,393 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $714,081 | TotalAmt |
| Program Services | $714,081 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,472,108 | TotalAmt |
| Program Services | $2,237,505 | ProgramServicesAmt |
| Management And General | $234,603 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,340,465 | TotalAmt |
| Program Services | $6,643,855 | ProgramServicesAmt |
| Management And General | $696,610 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,162 | TotalAmt |
| Program Services | $420,162 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,934,193 | TotalAmt |
| Program Services | $4,465,938 | ProgramServicesAmt |
| Management And General | $468,255 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,587,900 | TotalAmt |
| Program Services | $3,360,462 | ProgramServicesAmt |
| Management And General | $227,438 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,363,525 | TotalAmt |
| Program Services | $1,028,685 | ProgramServicesAmt |
| Management And General | $1,334,840 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,370 | TotalAmt |
| Program Services | $23,370 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,932,857 | TotalAmt |
| Program Services | $5,369,829 | ProgramServicesAmt |
| Management And General | $563,028 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,489,786 | TotalAmt |
| Program Services | $693,644 | ProgramServicesAmt |
| Management And General | $796,142 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PLAN MAILING/POSTAGE | $5,698,048 | $5,190,841 | $507,207 |
| PLAN PRINTING/PUBLISHNG | $3,892,610 | $3,892,610 | |
| DATA PROCESSING | $3,823,414 | $1,505,497 | $2,317,917 |
| PROFESSIONAL SUBSCRPTNS | $2,083,739 | $1,548,299 | $535,440 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,330,950 | TotalAmt |
| Program Services | $8,955,006 | ProgramServicesAmt |
| Management And General | $375,944 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,947,581 | TotalAmt |
| Program Services | $145,204,739 | ProgramServicesAmt |
| Management And General | $34,742,842 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,382,455 | BOYAmt |
| EOY | $38,595,627 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,933,079 | BOYAmt |
| EOY | $27,296,616 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,290,610 | BOYAmt |
| EOY | $2,542,602 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $80,417,716 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $66,373,596 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,745,215 | BOYAmt |
| EOY | $14,044,120 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,374,900 | BOYAmt |
| EOY | $333,853,434 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,926,646 | BOYAmt |
| EOY | $73,275,003 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,659,180 | BOYAmt |
| EOY | $4,282,161 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,312,085 | BOYAmt |
| EOY | $493,889,563 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,856,141 | BOYAmt |
| EOY | $57,897,551 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,236,421 | BOYAmt |
| EOY | $9,617,485 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,092,562 | BOYAmt |
| EOY | $67,515,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,219,523 | BOYAmt |
| EOY | $426,374,527 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,219,523 | BOYAmt |
| EOY | $426,374,527 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,312,085 | BOYAmt |
| EOY | $493,889,563 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $42,894,921 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,547,714 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,192,203 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,006,489 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $153,194,401 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $160,271,865 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $176,800,998 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $194,814,326 | CurrentTaxYearAmt |
| Total | $830,088,079 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,006,489 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $153,194,401 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $160,271,865 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $176,800,998 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $194,814,326 | CurrentTaxYearAmt |
| Total | $830,088,079 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,615,872 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,134,003 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,456,815 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,862,035 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,623,698 | CurrentTaxYearAmt |
| Total | $17,692,423 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,615,872 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,134,003 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,456,815 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,862,035 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,623,698 | CurrentTaxYearAmt |
| Total | $17,692,423 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $812,395,656 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,655,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,615,377 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,880,126 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,438,852 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,508,968 | CurrentTaxYearAmt |
| Total | $49,099,035 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,655,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,615,377 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,880,126 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,438,852 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,508,968 | CurrentTaxYearAmt |
| Total | $49,099,035 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,662,201 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $160,809,778 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,151,991 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $189,239,850 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $207,323,294 | CurrentTaxYearAmt |
| Total | $879,187,114 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92400 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92610 | PublicSupportPY509Pct |
| Investment Income CY | 0.05580 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05480 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,907,149 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,366,859 | DepreciationAmt |
| Book Value | $3,540,290 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,187,567 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,394,936 | DepreciationAmt |
| Book Value | $4,792,631 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,323,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,611,801 | DepreciationAmt |
| Book Value | $5,711,199 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,044,120 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| I-SHARES MSCI EFA (493,000 SH) | $29,994,120 | F |
| INVESCO ABRIX (1,493,896 SH) | $17,388,951 | F |
| RIDGEWORTH SAMBX (2,880,510 SH) | $25,204,461 | F |
| VANTAGEPOINT VPRHX (54,866 SH) | $687,471 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $73,275,003 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RETIREMENT BENEFIT OBLIGATION, NONCURRENT | $5,337,121 |
| OBLIGATIONS UNDER CAPITAL LEASES | $437,478 |
| OTHER LIABILITIES | $3,842,886 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,617,485 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FIN 48 (ASC 740) FOOTNOTE TO THE CORPORATION'S AUDITED FINANCIAL STATEMENTS PROVIDES THE FOLLOWING DISCLOSURE: THE FASB ASC 740, INCOME TAXES, ESTABLISHES GUIDELINES FOR RECOGNIZING, MEASURING, AND DISCLOSING TAX RETURN POSITIONS IN FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE CORPORATION'S TAX POSITIONS AND DETERMINED THAT THE APPLICATION OF ASC 740 HAD NO MATERIAL IMPACT ON ITS CONSOLIDATED FINANCIAL STATEMENTS. ACCORDINGLY, NO ADJUSTMENTS FOR UNRECOGNIZED TAX BENEFITS OR RELATED INTEREST OR PENALTIES WERE REQUIRED AS OF DECEMBER 31, 2014. IF APPLICABLE, THE CORPORATION WOULD RECOGNIZE ACCRUED INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN "OTHER EXPENSES" IN THE CONSOLIDATED STATEMENTS OF REVENUE, EXPENSES AND CHANGES IN NET ASSETS. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WOULD SIGNIFICANTLY INCREASE OR DECREASE DURING THE NEXT TWELVE MONTHS. EACH OF THE TAX YEARS IN THE FOUR-YEAR PERIOD ENDING DECEMBER 31, 2014 REMAINS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, ALTHOUGH CERTAIN STATE TAXING AUTHORITIES MAY LENGTHEN THIS PERIOD TO FIVE YEARS. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENTS | |
| EAST ASIA AND THE PACIFIC | 0 | 0 | INVESTMENTS | $562,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $562,000 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $562,000 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE CORPORATION ENGAGED JPMORGAN CHASE BANK TO SERVE AS A THIRD-PARTY CUSTODIAN OF ITS FOREIGN INVESTMENTS. DURING THE YEAR, THE CORPORATION ACQUIRED AND SOLD SEVERAL FOREIGN GOVERNMENT BONDS HELD IN THE CUSTODIAN'S OMNIBUS FINANCIAL ACCOUNTS IN EUROPE AND EAST ASIA AND THE PACIFIC. THE MAXIMUM AGGREGATE VALUE OF THESE INVESTMENTS IN EUROPE WAS $6,215,000. THE CORPORATION SOLD THESE HOLDINGS BEFORE YEAR-END. THE MAXIMUM AGGREGATE VALUE OF THE INVESTMENTS IN EAST ASIA AND THE PACIFIC WAS $1,470,000 AND THE YEAR-END VALUE WAS $562,000. THE CORPORATION DID NOT HAVE AN INTEREST IN, OR SIGNATURE OR OTHER AUTHORITY OVER ANY FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| CENTER FOR STATE AND LOCAL GOVERNMENT EXCELLENCE INC | ||||||||
| 777 NORTH CAPITOL STREET NE 5TH | FLOOR | WASHINGTON | DC | 20002 | 262661207 | 501(C)(3) | $959,000 | GRANT FOR PUBLIC RESEARCH INTO STATE AND LOCAL GOVERNMENT RETIREMENT COMPENSATION AND BENEFITS |
| ICMA-RC PUBLIC EMPLOYEE MEMORIAL SCHOLARSHIP FUND | ||||||||
| 777 NORTH CAPITOL STREET NE STE 600 | 600 | WASHINGTON | DC | 20002 | 522281478 | 501(C)(3) | $30,000 | SCHOLARSHIPS FOR DEPENDENTS OF PUBLIC SECTOR EMPLOYEES WHO DIE IN THE LINE OF DUTY |
| HABITAT FOR HUMANITY METRO MARYLAND INC | ||||||||
| 9110 GAITHER ROAD | GAITHERSBURG | MD | 208771422 | 521299516 | 501(C)(3) | $10,500 | ASSISTANCE IN BUILDING AFFORDABLE HOUSING FOR LOW-INCOME RESIDENTS OF MONTGOMERY COUNTY, MD | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SUPPLEMENTAL INFORMATION ON GRANTS MADE BY THE CORPORATION: TO ADVANCE ITS MISSION, THE CORPORATION SUPPORTS RESEARCH INTO RETIREMENT COMPENSATION AND BENEFIT ISSUES FACING STATE AND LOCAL GOVERNMENT EMPLOYERS. IN PROVIDING SUCH SUPPORT, THE CORPORATION MADE GRANT PAYMENTS TO THE CENTER FOR STATE AND LOCAL GOVERNMENT EXCELLENCE, INC., A SECTION 501(C)(3) PUBLIC CHARITY. THE CORPORATION MONITORS THE ACTIVITIES OF THIS ORGANIZATION BY ATTENDING PRESENTATIONS AND REVIEWING PUBLICATIONS THROUGH WHICH RESEARCH FINDINGS ON STATE AND LOCAL GOVERNMENT EMPLOYER AND EMPLOYEE RETIREMENT TOPICS ARE BEING DISSEMINATED. IN ADDITION, THE CORPORATION MAINTAINS REPRESENTATION ON THE BOARD OF DIRECTORS OF THIS ORGANIZATION. THE CORPORATION ALSO MADE GRANTS IN SUPPORT OF ICMA-RC VANTAGEPOINT PUBLIC EMPLOYEE MEMORIAL SCHOLARSHIP FUND, A SECTION 501(C)(3) PUBLIC CHARITY, WHICH INDEPENDENTLY AWARDS AND MAKES QUALIFYING HIGHER EDUCATION SCHOLARSHIP PAYMENTS TO DEPENDENTS OF PUBLIC SECTOR EMPLOYEES WHO DIE IN THE LINE OF DUTY. THE INDIVIDUAL RECIPIENTS ARE SELECTED BY THIS ORGANIZATION UNDER ITS OWN CHARITABLE PROGRAM GUIDELINES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOAN MCCALLEN | ||||||||||||||
| PRESIDENT/CEO/DIRECTOR | $645,108 | $0 | $1,563,250 | $0 | $7,562 | $0 | $26,000 | $0 | $13,267 | $0 | $2,255,187 | $0 | $0 | $0 |
| ROBERT O'NEILL | ||||||||||||||
| DIRECTOR | $6,990 | $387,901 | $0 | $0 | $0 | $0 | $0 | $56,429 | $0 | $24,272 | $6,990 | $468,602 | $0 | $0 |
| ELIZABETH GLISTA | ||||||||||||||
| TREASURER/CFO | $308,305 | $0 | $465,988 | $0 | $17,323 | $0 | $175,710 | $0 | $31,179 | $0 | $998,505 | $0 | $0 | $0 |
| GEORGE SUZICH | ||||||||||||||
| ASST TREAS/FINANCE MVP | $226,735 | $0 | $143,521 | $0 | $1,462 | $0 | $26,000 | $0 | $32,610 | $0 | $430,328 | $0 | $0 | $0 |
| PATRICIA VAUSE | ||||||||||||||
| ASST TREAS/FINANCE VP | $187,349 | $0 | $120,885 | $0 | $1,087 | $0 | $26,000 | $0 | $10,555 | $0 | $345,876 | $0 | $0 | $0 |
| RICHARD WHITTY | ||||||||||||||
| ASST TREAS/FINANCE VP | $174,201 | $0 | $69,758 | $0 | $595 | $0 | $25,053 | $0 | $31,438 | $0 | $301,045 | $0 | $0 | $0 |
| BARBARA STOTLER | ||||||||||||||
| ASST TREAS/FINANCE DIRECTR | $124,759 | $0 | $38,014 | $0 | $371 | $0 | $16,893 | $0 | $30,553 | $0 | $210,590 | $0 | $0 | $0 |
| KATHRYN MCGRATH | ||||||||||||||
| SECRETARY/GEN COUNSEL | $395,107 | $0 | $564,833 | $0 | $213,052 | $0 | $26,000 | $0 | $12,899 | $0 | $1,211,891 | $0 | $0 | $0 |
| ANGELA MONTEZ | ||||||||||||||
| ASST SEC/DEPUTY GEN CNSL | $251,534 | $0 | $208,946 | $0 | $18,459 | $0 | $26,000 | $0 | $1,498 | $0 | $506,437 | $0 | $0 | $0 |
| ERICA MCFARQUHAR | ||||||||||||||
| ASST SEC/SENIOR COUNSEL | $170,106 | $0 | $50,844 | $0 | $642 | $0 | $22,483 | $0 | $11,147 | $0 | $255,222 | $0 | $0 | $0 |
| GREGORY DYSON | ||||||||||||||
| SENIOR VICE PRESIDENT | $257,532 | $0 | $378,438 | $0 | $255,251 | $0 | $26,000 | $0 | $31,763 | $0 | $948,984 | $0 | $0 | $0 |
| CHRISTOPHER MATZKE | ||||||||||||||
| SENIOR VICE PRESIDENT | $276,769 | $0 | $605,863 | $0 | $1,248 | $0 | $117,234 | $0 | $29,779 | $0 | $1,030,893 | $0 | $0 | $0 |
| WAYNE WICKER | ||||||||||||||
| SENIOR VICE PRESIDENT | $442,732 | $0 | $1,351,311 | $0 | $535,611 | $0 | $26,000 | $0 | $32,478 | $0 | $2,388,132 | $0 | $0 | $0 |
| DAVID BRAVERMAN | ||||||||||||||
| MANAGING VICE PRESIDENT | $259,102 | $0 | $451,560 | $0 | $19,306 | $0 | $26,000 | $0 | $33,140 | $0 | $789,108 | $0 | $0 | $0 |
| KAREN CHONG-WULFF | ||||||||||||||
| MANAGING VICE PRESIDENT | $311,253 | $0 | $499,166 | $0 | $1,370 | $0 | $26,000 | $0 | $25,189 | $0 | $862,978 | $0 | $0 | $0 |
| JULIE DELLINGER | ||||||||||||||
| MANAGING VICE PRESIDENT | $280,802 | $0 | $501,733 | $0 | $20,162 | $0 | $26,000 | $0 | $33,657 | $0 | $862,354 | $0 | $0 | $0 |
| JAMES ROHRBACHER | ||||||||||||||
| SENIOR VICE PRESIDENT | $180,562 | $0 | $225,308 | $0 | $232,291 | $0 | $26,000 | $0 | $17,138 | $0 | $681,299 | $0 | $0 | $0 |
| KEITH SENDALL | ||||||||||||||
| SENIOR VICE PRESIDENT | $132,456 | $0 | $508,162 | $0 | $177,731 | $0 | $26,000 | $0 | $4,816 | $0 | $849,165 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | FIRST-CLASS TRAVEL: THE CORPORATION'S TRAVEL GUIDELINES PROVIDE DIRECTORS WITH THE OPTION OF FIRST-CLASS TRAVEL WHEN IT INVOLVES EXTENUATING CIRCUMSTANCES, SUCH AS LATE NIGHT ARRIVALS AND LONGER FLIGHT TIMES. WHILE ATTENDING BOARD MEETINGS IN 2014, SIX OF TEN DIRECTORS USED THIS OPTION. TRAVEL FOR COMPANIONS: IN CONSIDERATION OF PERSONAL AND FAMILY OBLIGATIONS, THE CORPORATION'S TRAVEL GUIDELINES PROVIDE FOR ASSISTANCE IN DEFRAYING TRAVEL COSTS OF COMPANIONS OR FAMILY MEMBERS WHO MAY ACCOMPANY DIRECTORS TO BOARD MEETINGS. ALTHOUGH NOT PAID DIRECTOR FEES FOR THEIR SERVICES, DIRECTORS RECOGNIZE TAXABLE INCOME IN THE AMOUNT OF ANY SUCH ASSISTANCE. IN 2014, NINE OF TEN DIRECTORS RECEIVED PAYMENTS UNDER THIS POLICY. |
| PART I, LINE 4B | SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: IN 2000, THE BOARD OF DIRECTORS ADOPTED A SECTION 457(F) SUPPLEMENTAL RETIREMENT PLAN FOR SENIOR EXECUTIVES. THE BOARD REVIEWED COMPARABILITY DATA PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT BEFORE APPROVING THIS PLAN AS PART OF AN OVERALL PROGRAM OF REASONABLE COMPENSATION. THEREAFTER, THE BOARD HAS PERIODICALLY REVIEWED COMPARABILITY DATA THROUGH 2014 AS THE RIGHTS OF ITS PARTICIPANTS ACCRUED OR VESTED UNDER THE PLAN. AFTER EACH SUCH REVIEW, THE BOARD HAS DETERMINED THAT THE AMOUNTS ACCRUED OR PAID UNDER THE PLAN WERE REASONABLE AS PART OF THE INDIVIDUAL PARTICIPANTS' OVERALL COMPENSATION. NONE OF THE PLAN PARTICIPANTS TOOK PART IN THE BOARD'S DELIBERATIONS OR DECISIONS RELATING TO THIS PLAN. PERSONS LISTED IN FORM 990, PART VII, SECTION A, WHO WERE ELIGIBLE AND APPROVED BY THE BOARD TO PARTICIPATE AND EARN UNVESTED CREDIT TOWARD RETIREMENT BENEFITS UNDER THIS PLAN DURING 2014 INCLUDED ELIZABETH GLISTA AND CHRISTOPHER MATZKE. AMOUNTS REPORTED IN FORM 990, SCHEDULE J, PART II, COLUMN C FOR THESE UNVESTED PARTICIPANTS INCLUDE THE ANNUAL INCREASE, IF ANY, IN THE PRESENT VALUE OF ACCRUED BENEFITS UNDER THE PLAN, AS ADJUSTED FOR DISTRIBUTIONS, AND AS DETERMINED BY THE CORPORATION'S ACTUARIES. ELIGIBLE AND APPROVED PLAN PARTICIPANTS LISTED IN FORM 990, PART VII, SECTION A, WHO EARNED VESTED CREDIT TOWARD RETIREMENT BENEFITS UNDER THIS PLAN INCLUDED THE FOLLOWING INDIVIDUALS: JOAN MCCALLEN, KATHRYN MCGRATH, GREGORY DYSON, WAYNE WICKER, JAMES ROHRBACHER, AND KEITH SENDALL. THE PRESIDENT AND CEO, JOAN MCCALLEN, HAS MET ALL SERVICE AND AGE REQUIREMENTS AND VESTED UNDER THIS PLAN, AND MAY RECEIVE FUTURE PAYMENTS BEGINNING AT RETIREMENT. IN 2014, THERE WAS NO INCREASE IN THE AMOUNT VESTED UNDER THE PLAN, OR IN THE PRESENT VALUE OF ACCRUED BENEFITS UNDER THE PLAN, AS ADJUSTED FOR DISTRIBUTIONS, TO REPORT EITHER IN COLUMN B(III) OR IN COLUMN C OF THE FORM 990, SCHEDULE J, PART II. SIMILARLY, NO TAXABLE INCOME FROM THE PLAN WAS REPORTABLE TO THE PRESIDENT AND CEO IN 2014 UNDER THE REQUIREMENTS OF SECTIONS 61 AND 457(F) OF THE INTERNAL REVENUE CODE. THE SECRETARY AND GENERAL COUNSEL, KATHRYN MCGRATH, HAS MET ALL SERVICE AND AGE REQUIREMENTS AND VESTED UNDER THIS PLAN, AND MAY RECEIVE FUTURE PAYMENTS BEGINNING AT RETIREMENT. THE COMPENSATION TOTAL REPORTED IN FORM 990, SCHEDULE J, PART II, COLUMN B(III) INCLUDES $208,000 REPRESENTING A VESTED CREDIT TOWARDS ANY SUCH FUTURE RETIREMENT PAYMENTS. THE CORPORATION REPORTED THIS AMOUNT AS TAXABLE INCOME TO THE SECRETARY AND GENERAL COUNSEL IN 2014 UNDER THE REQUIREMENTS OF SECTIONS 61 AND 457(F) OF THE INTERNAL REVENUE CODE. SENIOR VICE PRESIDENT GREGORY DYSON HAS MET ALL SERVICE AND AGE REQUIREMENTS AND VESTED UNDER THIS PLAN, AND MAY RECEIVE FUTURE PAYMENTS BEGINNING AT RETIREMENT. THE COMPENSATION TOTAL REPORTED IN FORM 990, SCHEDULE J, PART II, COLUMN B(III) INCLUDES $141,000 REPRESENTING A VESTED CREDIT TOWARDS ANY SUCH FUTURE RETIREMENT PAYMENTS, ALONG WITH A PAYMENT OF $112,000 UNDER THIS PLAN. THE CORPORATION REPORTED THESE AMOUNTS AS TAXABLE INCOME TO THIS SENIOR VICE PRESIDENT IN 2014 UNDER THE REQUIREMENTS OF SECTIONS 61 AND 457(F) OF THE INTERNAL REVENUE CODE. SENIOR VICE PRESIDENT WAYNE WICKER HAS MET ALL SERVICE AND AGE REQUIREMENTS AND VESTED UNDER THIS PLAN, AND MAY RECEIVE FUTURE PAYMENTS BEGINNING AT RETIREMENT. THE COMPENSATION TOTAL REPORTED IN FORM 990, SCHEDULE J, PART II, COLUMN B(III) INCLUDES $319,000 REPRESENTING A VESTED CREDIT TOWARDS ANY SUCH FUTURE RETIREMENT PAYMENTS, ALONG WITH A PAYMENT OF $196,000 UNDER THIS PLAN. THE CORPORATION REPORTED THESE AMOUNTS AS TAXABLE INCOME TO THIS SENIOR VICE PRESIDENT IN 2014 UNDER THE REQUIREMENTS OF SECTIONS 61 AND 457(F) OF THE INTERNAL REVENUE CODE. SENIOR VICE PRESIDENT JAMES ROHRBACHER HAS MET ALL SERVICE AND AGE REQUIREMENTS AND VESTED UNDER THIS PLAN. THE COMPENSATION TOTAL REPORTED IN FORM 990, SCHEDULE J, PART II, COLUMN B(III) INCLUDES $127,000 REPRESENTING A VESTED CREDIT TOWARDS RETIREMENT PAYMENTS UNDER THIS PLAN, ALONG WITH A PAYMENT OF $86,000 UNDER THIS PLAN. THE CORPORATION REPORTED THESE AMOUNTS AS TAXABLE INCOME TO THIS SENIOR VICE PRESIDENT IN 2014 UNDER THE REQUIREMENTS OF SECTIONS 61 AND 457(F) OF THE INTERNAL REVENUE CODE. IN ADDITION, THIS SENIOR VICE PRESIDENT RETIRED AND SEPARATED FROM EMPLOYMENT IN 2014 AND RECEIVED A ONE-TIME LUMP-SUM DISTRIBUTION OF $905,000 REPRESENTING ALL AFTER-TAX RETIREMENT BENEFITS DUE TO HIM UNDER THE PLAN. SENIOR VICE PRESIDENT KEITH SENDALL HAS MET ALL SERVICE AND AGE REQUIREMENTS AND VESTED UNDER THIS PLAN. THE COMPENSATION TOTAL REPORTED IN FORM 990, SCHEDULE J, PART II, COLUMN B(III) INCLUDES $160,000 REPRESENTING A VESTED CREDIT TOWARDS RETIREMENT PAYMENTS UNDER THIS PLAN. THE CORPORATION REPORTED THIS AMOUNT AS TAXABLE INCOME TO THIS SENIOR VICE PRESIDENT IN 2014 UNDER THE REQUIREMENTS OF SECTIONS 61 AND 457(F) OF THE INTERNAL REVENUE CODE. IN ADDITION, THIS SENIOR VICE PRESIDENT RETIRED AND SEPARATED FROM EMPLOYMENT IN 2014 AND RECEIVED A ONE-TIME LUMP-SUM DISTRIBUTION OF $1,186,000 REPRESENTING ALL AFTER-TAX RETIREMENT BENEFITS DUE TO HIM UNDER THE PLAN. |
| PART I, LINE 7 | NON-FIXED PAYMENTS: THE CORPORATION OFFERS SHORT-TERM, FUNCTIONAL, AND LONG-TERM INCENTIVE COMPENSATION PROGRAMS FOR CERTAIN EXECUTIVES. THESE PLANS ARE ESTABLISHED BY THE CORPORATION'S BOARD BASED ON RECOMMENDATIONS OF THE ADMINISTRATION AND COMPENSATION COMMITTEE OF THE BOARD. THE PROGRAMS HAVE SPECIFIC GOALS AND OBJECTIVES THAT ARE APPROVED IN ADVANCE BY THE BOARD, AND IN THE BOARD'S DISCRETION, PARTICIPANTS MAY BE AWARDED COMPENSATORY AMOUNTS BASED ON PERFORMANCE IN ACCORDANCE WITH SUCH GOALS AND OBJECTIVES. THE CORPORATION'S BOARD APPROVES ALL AMOUNTS UNDER THESE PROGRAMS AND RELIES ON MARKET DATA FROM AN INDEPENDENT COMPENSATION CONSULTANT TO DETERMINE THEIR REASONABLENESS AS PART OF THE PARTICIPANTS' OVERALL COMPENSATION. ALL PERSONS LISTED ON FORM 990, SCHEDULE J, PART II EARNED AND RECEIVED A FORM OF SUCH PAYMENTS DURING 2014. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| VANTAGETRUST | |||
| SEE PART V | $126,268,883 | SEE PART V | 0 |
| THE VANTAGEPOINT FUNDS | |||
| SEE PART V | $41,591,829 | SEE PART V | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV EXPLANATION: | FormAndLineReferenceDesc |
| Explanation | TO ACCOMPLISH ITS TAX-EXEMPT MISSION, THE CORPORATION PROVIDES INVESTMENT ADVISORY, TRANSFER AGENCY, AND MANAGEMENT AND ADMINISTRATIVE SUPPORT SERVICES TO VANTAGETRUST (REVENUE RULING 81-100 GROUP RETIREMENT TRUST) AND THE VANTAGEPOINT FUNDS (REGISTERED INVESTMENT COMPANY) IN WHICH CERTAIN GOVERNMENTAL RETIREMENT PLANS ADMINISTERED BY THE CORPORATION INVEST THEIR ASSETS. BY ARRANGEMENT AND APPROVAL OF THE BOARDS OF DIRECTORS OF VANTAGETRUST AND THE VANTAGEPOINT FUNDS, SEVERAL DIRECTORS AND OFFICERS OF THE CORPORATION ALSO SERVE AS DIRECTORS AND OFFICERS OF THESE ENTITIES. THE TRANSACTION AMOUNTS SHOWN IN FORM 990, SCHEDULE L, PART IV, COLUMN C, CONSTITUTE PROGRAM SERVICE REVENUE RECEIVED BY THE CORPORATION, AS REFLECTED IN THE TOTALS SHOWN ON THE FORM 990, PART VIII, LINE 2A. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DURING 2014, JOAN MCCALLEN AND ROBERT O'NEILL ALSO SERVED AS DIRECTORS ON THE BOARD OF THE CENTER FOR PUBLIC ADMINISTRATION AND SERVICE, INC., AN ORGANIZATION THAT OWNS AND MANAGES THE OFFICE BUILDING LOCATION OF THE CORPORATION'S HEADQUARTERS IN WASHINGTON, D.C. JOAN MCCALLEN, ELIZABETH GLISTA, AND RICHARD WHITTY ALSO SERVED AS OFFICERS OF THIS ENTITY. DURING 2014, DAVID MORA AND THOMAS LUNDY ALSO SERVED AS DIRECTORS ON THE BOARD OF THE VANTAGEPOINT FUNDS, AN INVESTMENT COMPANY IN WHICH CERTAIN OF THE RETIREMENT PLANS ADMINISTERED BY THE CORPORATION INVEST THEIR ASSETS. LIKEWISE, JOAN MCCALLEN, ELIZABETH GLISTA, GEORGE SUZICH, RICHARD WHITTY, KATHRYN MCGRATH, AND ANGELA MONTEZ SERVED AS OFFICERS OF THIS ENTITY. |
| FORM 990, PART VI, SECTION A, LINE 7A | CERTAIN ACTIONS OF THE CORPORATION'S BOARD OF DIRECTORS MAY BE REVIEWED OR APPROVED BY ANOTHER SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION, INTERNATIONAL CITY/COUNTY MANAGEMENT ASSOCIATION. DIRECTORS WHO HAVE BEEN SELECTED BY THE CORPORATION'S BOARD ARE ALSO SUBJECT TO APPOINTMENT BY THIS SECTION 501(C)(3) ORGANIZATION. IN ADDITION, ANY DECISION BY THE CORPORATION'S BOARD TO REMOVE A DIRECTOR OR AMEND ITS CHARTER WOULD BE SUBJECT TO CONCURRENCE OR APPROVAL BY THIS SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. HOWEVER, THIS ORGANIZATION DOES NOT HAVE THE POWER TO REMOVE CORPORATION'S DIRECTORS AND DESIGNATE NEW DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN GOVERNANCE DECISIONS OF THE CORPORATION'S BOARD OF DIRECTORS MAY BE REVIEWED OR APPROVED BY ANOTHER SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. SEE THE RESPONSE TO THE FORM 990, PART VI, SECTION A, LINE 7A, ABOVE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CORPORATION'S ANNUAL FORM 990 UNDERGOES A NUMBER OF INTERNAL AND EXTERNAL REVIEWS BEFORE IT IS FILED WITH THE IRS. IT IS REVIEWED BY OUTSIDE TAX COUNSEL AND AN INDEPENDENT TAX ACCOUNTING FIRM. THE FORM IS ALSO EXAMINED BY SENIOR MANAGEMENT AND PROVIDED TO THE CORPORATION'S DIRECTORS BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CORPORATION'S BOARD OF DIRECTORS HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL OF ITS DIRECTORS. IN ADDITION, THE BOARD OF DIRECTORS HAS ADOPTED, AND THE SENIOR MANAGEMENT HAS IMPLEMENTED, A SEPARATE WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO OFFICERS AND ALL CLASSES OF EMPLOYEES. THE CORPORATION'S CONFLICT OF INTEREST POLICIES DEFINE "CONFLICTS OF INTEREST" AND ESTABLISH REPORTING, REVIEW, AND DISCIPLINARY PROCEDURES. THE CORPORATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICIES THROUGH DISCLOSURE, WHISTLEBLOWER, AND OTHER PERIODIC REPORTING PROCESSES DESIGNED TO IDENTIFY INVESTMENT OR BUSINESS TRANSACTIONS AND AFFILIATIONS THAT MAY BE SIGNIFICANT AND GIVE RISE TO CONFLICTS OF INTEREST. ALL DIRECTORS, OFFICERS, AND EMPLOYEES MUST ACKNOWLEDGE RECEIPT AND UNDERSTANDING OF THE RESPECTIVE CONFLICT OF INTEREST POLICIES EACH YEAR. IN ADDITION, DIRECTORS, OFFICERS, AND SENIOR MANAGERS (INCLUDING KEY EMPLOYEES) ARE REQUIRED TO REPORT ANY EMPLOYMENT, INVESTMENT, BUSINESS, OR FAMILY RELATIONSHIPS THAT MAY INVOLVE THE CORPORATION, ITS DIRECTORS, OFFICERS, AND EMPLOYEES, OR CERTAIN THIRD PARTIES THAT MAY HAVE MATERIAL BUSINESS OR FINANCIAL RELATIONSHIPS WITH THE CORPORATION, TO INCLUDE SIGNIFICANT VENDORS AND SERVICE PROVIDERS. THE CORPORATION AND ITS BOARD OF DIRECTORS HAVE ESTABLISHED PROCEDURES FOR REVIEWING AND ENFORCING MATTERS INVOLVING POTENTIAL OR ACTUAL CONFLICTS OF INTEREST IN ORDER TO PRECLUDE DIRECTORS, OFFICERS, OR EMPLOYEES (IN DECISION-MAKING CAPACITIES) FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS IN WHICH CONFLICTS MAY BE FOUND TO EXIST. THE CORPORATION'S CONFLICT OF INTEREST POLICIES ARE ADMINISTERED BY THE COMPLIANCE AND LEGAL DEPARTMENTS, WITH DETERMINATIONS MADE AND EFFECTED BY THE CHIEF COMPLIANCE OFFICER, AND, WHEN APPROPRIATE, THE CHIEF EXECUTIVE OFFICER OR THE AUDIT AND OVERSIGHT COMMITTEE OF THE BOARD OF DIRECTORS. WHEN APPROPRIATE, THESE MATTERS ARE ALSO SUBJECT TO FINAL REVIEW AND DECISION BY THE BOARD OF DIRECTORS, WITH ANY POTENTIALLY CONFLICTED PARTIES BEING RECUSED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE 2014 COMPENSATION OF THE CORPORATION'S CEO AND OTHER SENIOR EXECUTIVES WAS REVIEWED AND APPROVED, IN ADVANCE, BY VOTE OF THE INDEPENDENT MEMBERS OF THE CORPORATION'S BOARD OF DIRECTORS. IN EVALUATING SUCH COMPENSATION, THE BOARD HAD THE BENEFIT OF RECOMMENDATIONS FROM ITS ADMINISTRATION AND COMPENSATION COMMITTEE, ALSO COMPRISED OF INDEPENDENT DIRECTORS. NO MEMBER OF THE BOARD OR THE COMMITTEE VOTING ON SUCH COMPENSATION HAD OR HAS A CONFLICT OF INTEREST IN RESPECT THERETO. AS PART OF THE REVIEW AND APPROVAL PROCESS, THE BOARD AND COMMITTEE OBTAINED FROM AN INDEPENDENT COMPENSATION CONSULTANT, AND RELIED ON, DATA ON MARKET COMPARABILITY COMPENSATION FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS, INCLUDING DATA OBTAINED FROM FORMS 990 OF OTHER TAX-EXEMPT ORGANIZATIONS, PUBLICLY-AVAILABLE FINANCIAL AND MARKET DATA ON RELEVANT PRIVATE SECTOR ENTITIES, AND COMPENSATION STUDIES COMPILED BY THIRD-PARTY COMPENSATION EXPERTS. BOARD AND COMMITTEE DELIBERATIONS AND DECISIONS ON SUCH COMPENSATION MATTERS WERE FULLY AND CONTEMPORANEOUSLY DOCUMENTED. DURING 2014, THIS REVIEW AND APPROVAL PROCESS WAS UNDERTAKEN FOR EACH OF THE FOLLOWING PERSONS AND POSITIONS: JOAN MCCALLEN (PRESIDENT, CHIEF EXECUTIVE OFFICER); ELIZABETH GLISTA (TREASURER, CHIEF FINANCIAL OFFICER); KATHRYN MCGRATH (SECRETARY, GENERAL COUNSEL); GREGORY DYSON (SENIOR VICE PRESIDENT); CHRISTOPHER MATZKE (SENIOR VICE PRESIDENT); WAYNE WICKER (SENIOR VICE PRESIDENT); DAVID BRAVERMAN (MANAGING VICE PRESIDENT); KAREN CHONG-WULFF (MANAGING VICE PRESIDENT); JULIE DELLINGER (MANAGING VICE PRESIDENT); JAMES ROHRBACHER (SENIOR VICE PRESIDENT); AND, KEITH SENDALL (SENIOR VICE PRESIDENT). THE CORPORATION ALSO CONDUCTS BIANNUAL INTERNAL STUDIES OF COMPENSATION AMOUNTS PROVIDED TO THE MEMBERS OF ITS BOARD OF DIRECTORS. THIS REVIEW PROCESS WAS UNDERTAKEN IN 2014 USING COMPARABILITY DATA GATHERED FROM RECENT FORMS 990 OF OTHER TAX-EXEMPT ORGANIZATIONS AND FROM PUBLICLY-DISCLOSED FINANCIAL AND MARKET INFORMATION ON RELEVANT PRIVATE SECTOR ENTITIES. (ALTHOUGH THEY ARE NOT PAID DIRECTOR FEES FOR THEIR SERVICES, MEMBERS OF THE BOARD OF DIRECTORS MAY RECOGNIZE TAXABLE INCOME WITH RESPECT TO PAYMENTS INTENDED TO DEFRAY OCCASIONAL TRAVEL COSTS OF COMPANION OR FAMILY MEMBERS ACCOMPANYING THEM TO BOARD MEETINGS, AND, WHEN APPROPRIATE, MAY INCLUDE OTHER SMALL TAXABLE AMOUNTS). |
| FORM 990, PART VI, SECTION C, LINE 19 | SENIOR MANAGEMENT OF THE CORPORATION HAS APPROVED AND IMPLEMENTED A PUBLIC DISCLOSURE POLICY WHICH SETS OUT PROCEDURES FOR MAKING ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICIES, FINANCIAL DATA AND TAX DOCUMENTS AVAILABLE FOR INSPECTION UPON REQUEST BY THE GENERAL PUBLIC. |
| FORM 990, PART XI, LINE 9: | CHANGE IN UNRECOGNIZED NONQUALIFIED RETIREMENT PLAN COSTS -1,213,586. CHANGE IN AN INVESTMENT ACCOUNTED FOR USING THE EQUITY METHOD 21,383. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| ICMA-RC SERVICES LLC | |||||||||
| 777 NORTH CAPITOL STREET NE STE 600 | WASHINGTON | DC | 20002 | 522138303 | SEC-REGST'D BROKER-DEALER: DISTRIBUTES MUTUAL FUND & RETRMT TRUST INTERESTS | DE | $15,242,674 | $5,532,203 | INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION |
| VANTAGEPOINT TRANSFER AGENTS LLC | |||||||||
| 777 NORTH CAPITOL STREET NE STE 600 | WASHINGTON | DC | 20002 | 522138305 | SEC-REGST'D TRANSFER AGENT: SERVICES RETIREMENT TRUST & MUTUAL FUND ASSETS | DE | $158,737,401 | $0 | INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION |
| VANTAGEPOINT INVESTMENT ADVISERS LLC | |||||||||
| 777 NORTH CAPITOL STREET NE STE 600 | WASHINGTON | DC | 20002 | 522138307 | SEC-REGST'D ADVISER: MANAGES MUTUAL FUND ASSETS HELD BY RETIREMENT TRUST | DE | $26,425,826 | $0 | INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION |
| VANTAGETRUST COMPANY LLC | |||||||||
| 777 NORTH CAPITOL STREET NE STE 600 | WASHINGTON | DC | 20002 | STATE-REGULATED TRUST COMPANY: MANAGES RETRMT PLAN ASSETS | NH | $126,280,646 | $2,493,402 | INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION | |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL CITYCOUNTY MANAGEMENT ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 NORTH CAPITOL STREET NE STE 500 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362167755 | EIN |
| Primary Activities | DEVELOPING AND ADVANCING PROFESSIONAL LOCAL GOVERNMENT MANAGEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 9 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR PUBLIC ADMINISTRATION AND SERVICE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 NORTH CAPITOL ST NE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521655825 | EIN |
| Primary Activities | REIT HOLDING THE HEADQUARTERS OFFICE BUILDING | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $2,886,890 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $6,454,111 | ShareOfEOYAssetsAmt |
| Ownership | 0.33330 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |