SOCIETY OF ACTUARIES: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOCIETY OF ACTUARIES (EIN 36-2136422)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-05
- IRS object ID
- 201443099349301754
- Schema version
- 2013v3.0
- 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 | 2014-11-05T13:25:07-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 S WACKER DRIVE STE 800 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362136422 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Society of Actuaries | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOCI | BusinessNameControlTxt |
| Phone | 8477063500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 N Martingale Road No 600 | AddressLine1 |
| City | Schaumburg | City |
| State | IL | State |
| ZIP Code | 601732252 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gregory Heidrich | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8477063500 | PhoneNum |
| Signature | 2014-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Zack Fortsch | PreparerPersonNm |
| PTIN | P00052725 | PTIN |
| Phone | 3126343400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Gregory Heidrich | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 N Martingale Road No 600 | AddressLine1 |
| City | Schaumburg | City |
| State | IL | State |
| ZIP Code | 601732252 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $61,491,888 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.soa.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1948 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | The SOA, through research and education, advances actuarial knowledge and improves decision making to benefit society. We enhance the ability of actuaries to be trusted financial and business advisors on problems involving uncertain future events. We provide and ensure the integrity and relevance of our credentials. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 142 | TotalEmployeeCnt |
| Total Volunteers | 2814 | TotalVolunteersCnt |
| Total Gross UBI | $119,964 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $70,465 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $44,836,997 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $49,058,016 | CYProgramServiceRevenueAmt |
| PY Investment Income | $424,149 | PYInvestmentIncomeAmt |
| CY Investment Income | $906,226 | CYInvestmentIncomeAmt |
| PY Other Revenue | $168,984 | PYOtherRevenueAmt |
| CY Other Revenue | $188,975 | CYOtherRevenueAmt |
| PY Total Revenue | $45,430,130 | PYTotalRevenueAmt |
| CY Total Revenue | $50,153,217 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,998,527 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,066,297 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,226,056 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,074,856 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,769 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,051,968 | PYOtherExpensesAmt |
| CY Other Expenses | $29,591,423 | CYOtherExpensesAmt |
| PY Total Expenses | $43,276,551 | PYTotalExpensesAmt |
| CY Total Expenses | $45,732,576 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,153,579 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,420,641 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $53,082,871 | TotalAssetsBOYAmt |
| Total Assets EOY | $59,542,626 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,848,519 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,920,357 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $37,234,352 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $42,622,269 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The SOA, through research and education, advances actuarial knowledge and improves decision making to benefit society. We enhance the ability of actuaries to be trusted financial and business advisors on problems involving uncertain future events. We provide and ensure the integrity and relevance of our credentials. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,657,876 | ExpenseAmt |
| Grant | $2,066,297 | GrantAmt |
| Revenue | $12,264,495 | RevenueAmt |
| Desc | The SOA is a membership organization with more than 24,000 members worldwide, making it the largest professional association of actuaries in the world. As part of its mission, the SOA provides rigorous and comprehensive education and testing to its members as part of the process of earning their credentials. SOA-credentialed members are equipped to provide important and valuable expertise and advice on a variety of risk management and financial security issues, including developing pension plans for businesses and public entities, consulting on building secure health and life insurance systems and providing risk management advice on an enterprise-wide level to many types of commercial organizations. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $17,063,715 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $27,805,158 | RevenueAmt |
| Desc | SOA's examinations include core topics common to all actuarial disciplines to ensure that all SOA members have broad knowledge of risk management and financial security issues that face businesses and individuals. Candidates for SOA membership also take exams that are specifically focused on a particular area of practice to ensure that they have the detailed knowledge to provide to the organizations and public the highest level of expertise in their chosen practice. This comprehensive and rigorous educational system develops actuaries who are able to deliver expertise with the high standards that meet the needs of individuals, commercial and public organizations and the public at large, relieving public or governmental organizations from having to provide such educational oversight. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,473,019 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $6,768,634 | RevenueAmt |
| Desc | The SOA conducts various events and professional development opportunities to ensure continued professional growth and excellence for its members. SOA members are required to meet a defined level of continuing education annually in order to maintain their credential. This requirement assures that all SOA members, even those who initially earned their credential years earlier, stay current on the latest actuarial practices, knowledge and research - and the ever-evolving societal issues that require actuarial expertise. This lifelong learning supports actuaries as they provide expert advice and relevant solutions for financial, business and societal problems. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,744,967 | ExpenseAmt |
| Revenue | $2,284,676 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $7,744,967 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,284,676 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $40,939,577 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | 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 | 162 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 142 | 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 | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| 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 | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | 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 | 0 | 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 | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Stacy DR Lin | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8477063500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 N Martingale Drive Suite 600 | AddressLine1 |
| City | Schaumburg | City |
| State | IL | State |
| ZIP Code | 601732252 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (49 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Joan Barrett | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rowen Bell | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Sue Blanck | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Jeremy Brown | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Larry Bruning | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Daniel Cassidy | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Errol Cramer | ||||||||
| President-Elect | 1.00 | Yes (X) | $6,449 | $0 | $0 | Yes (X) | ||
| James Doherty | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Ian Duncan | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Andy Ferris | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mark Freedman | ||||||||
| President | 1.00 | Yes (X) | $22,228 | $0 | $0 | Yes (X) | ||
| C Ian Genno | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Gaetano Geretto | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Jennifer Gillespie | ||||||||
| Secretary/Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Jeremy Gold | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Abraham Gootzeit | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Peggy Hauser | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| R Thomas Herget | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| R Evan Inglis | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Tonya Manning | ||||||||
| Past President | 1.00 | Yes (X) | $15,668 | $0 | $0 | Yes (X) | ||
| Jennifer McGinnis | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John Nigh | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Kory Olsen | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Valerie Paganelli | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Susan Pantely | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Craig Reynolds | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Marcus Robertson | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John Robinson | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Susan Sames | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Donald Segal | ||||||||
| Penultimate President | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Sudha Shenoy | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Bradley Smith | ||||||||
| Past President | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Martine Sohier | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| James Trimble | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Darryl Wagner | ||||||||
| Vice-President | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Donna Weninger | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Genghui Wu | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Gregory Heidrich | ||||||||
| Executive Director | 40.00 | $389,505 | $0 | $45,115 | Yes (X) | |||
| Stacy DR Lin | ||||||||
| Deputy ED/CFO | 40.00 | $266,194 | $0 | $44,844 | Yes (X) | |||
| Kenneth Guthrie | ||||||||
| MD of Education | 40.00 | $242,481 | $0 | $41,737 | Yes (X) | |||
| Michael Boot | ||||||||
| MD of SPA | 40.00 | $229,882 | $0 | $39,128 | Yes (X) | |||
| Richard Veys | ||||||||
| General Counsel | 40.00 | $224,221 | $0 | $30,348 | Yes (X) | |||
| Margaret Ann Jordan | ||||||||
| MD of Strategy & International | 40.00 | $222,946 | $0 | $33,162 | Yes (X) | |||
| Patrick Gould | ||||||||
| MD of Marketing and Communications | 40.00 | $176,507 | $0 | $31,543 | Yes (X) | |||
| Emily Kessler | ||||||||
| Sr. Staff Actuary | 40.00 | $221,014 | $0 | $29,996 | Yes (X) | |||
| Stuart Klugman | ||||||||
| Sr. Staff Actuary | 40.00 | $217,477 | $0 | $29,418 | Yes (X) | |||
| Andrew Peterson | ||||||||
| Staff Actuary | 40.00 | $182,899 | $0 | $35,508 | Yes (X) | |||
| Cynthia MacDonald | ||||||||
| Sr. Experience Studies Actuary | 40.00 | $180,904 | $0 | $35,442 | Yes (X) | |||
| Steve Siegel | ||||||||
| Staff Actuary | 40.00 | $179,158 | $0 | $37,089 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,777,533 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $433,330 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 32 | 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Prometric | |||||
| PO Box 223608 | Pittsburgh | PA | 15251 | Host Test Centers | $4,952,920 |
| MIB | |||||
| 160 University Ave | Westwood | MA | 02284 | Experience Studies | $749,366 |
| Slack and Company | |||||
| 233 N Michigan Ave | Chicago | IL | 60601 | Marketing Consultant | $674,056 |
| Golin Harris | |||||
| 875 N Michigan Ave | Chicago | IL | 60611 | Marketing Consultant | $565,218 |
| Rackspace Managed Hosting | |||||
| PO Box 730759 | Dallas | TX | 75373 | Systems Hosting | $560,360 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Examination Fees | 611710 | $27,805,158 | $27,805,158 |
| Membership Dues | 611710 | $12,264,495 | $12,264,495 |
| Meeting Registrations | 611710 | $6,768,634 | $6,768,634 |
| Research Income | 541900 | $1,539,788 | $1,539,788 |
| Sponsorships | 541800 | $677,000 | $677,000 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,941 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,941 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $49,058,016 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $738,633 | TotalRevenueColumnAmt |
| Exclusion | $738,633 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,064 | TotalRevenueColumnAmt |
| Exclusion | $4,064 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,506,264 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,338,671 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $167,593 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $167,593 | TotalRevenueColumnAmt |
| Exclusion | $167,593 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| Website - JobLink | 541800 | $111,836 | $111,836 | |
| Mailing Labels/Advertising | 541800 | $73,075 | $8,128 | $64,947 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $184,911 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,153,217 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,122,963 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $119,964 | UnrelatedBusinessRevenueAmt |
| Exclusion | $910,290 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,508,544 | TotalAmt |
| Program Services | $1,508,544 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,186 | TotalAmt |
| Program Services | $303,186 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,567 | TotalAmt |
| Program Services | $254,567 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,949,545 | TotalAmt |
| Program Services | $2,347,139 | ProgramServicesAmt |
| Management And General | $602,406 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,277,097 | TotalAmt |
| Program Services | $6,838,848 | ProgramServicesAmt |
| Management And General | $1,428,862 | ManagementAndGeneralAmt |
| Fundraising | $9,387 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $944,468 | TotalAmt |
| Program Services | $767,380 | ProgramServicesAmt |
| Management And General | $176,298 | ManagementAndGeneralAmt |
| Fundraising | $790 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,150,578 | TotalAmt |
| Program Services | $934,826 | ProgramServicesAmt |
| Management And General | $214,790 | ManagementAndGeneralAmt |
| Fundraising | $962 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $753,168 | TotalAmt |
| Program Services | $611,867 | ProgramServicesAmt |
| Management And General | $140,671 | ManagementAndGeneralAmt |
| Fundraising | $630 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,269 | TotalAmt |
| Program Services | $200,927 | ProgramServicesAmt |
| Management And General | $106,342 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,906 | TotalAmt |
| Management And General | $75,906 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,483,788 | TotalAmt |
| Program Services | $8,371,565 | ProgramServicesAmt |
| Management And General | $112,223 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,876,973 | TotalAmt |
| Program Services | $4,668,394 | ProgramServicesAmt |
| Management And General | $208,579 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,097 | TotalAmt |
| Program Services | $524,014 | ProgramServicesAmt |
| Management And General | $100,083 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,196,182 | TotalAmt |
| Program Services | $3,840,753 | ProgramServicesAmt |
| Management And General | $355,429 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,275,126 | TotalAmt |
| Program Services | $3,992,572 | ProgramServicesAmt |
| Management And General | $282,554 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,478,537 | TotalAmt |
| Program Services | $1,319,929 | ProgramServicesAmt |
| Management And General | $158,608 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,257 | TotalAmt |
| Program Services | $198,709 | ProgramServicesAmt |
| Management And General | $41,548 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Equipment Maintenance | $1,595,041 | $1,322,210 | $272,831 |
| Honoraria | $403,722 | $398,300 | $5,422 |
| International Relations | $395,732 | $395,732 | |
| Hong Kong Joint Office | $220,982 | $220,982 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,417,811 | TotalAmt |
| Program Services | $1,919,133 | ProgramServicesAmt |
| Management And General | $498,678 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,732,576 | TotalAmt |
| Program Services | $40,939,577 | ProgramServicesAmt |
| Management And General | $4,781,230 | ManagementAndGeneralAmt |
| Fundraising | $11,769 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,407,358 | BOYAmt |
| EOY | $951,422 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,392,072 | BOYAmt |
| EOY | $9,216,040 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,229,301 | BOYAmt |
| EOY | $898,412 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,279 | BOYAmt |
| EOY | $161,720 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $928,387 | BOYAmt |
| EOY | $673,032 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,129,780 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,042,992 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,518,431 | BOYAmt |
| EOY | $3,086,788 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,889,807 | BOYAmt |
| EOY | $44,347,501 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,236 | BOYAmt |
| EOY | $207,711 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,082,871 | BOYAmt |
| EOY | $59,542,626 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,220,825 | BOYAmt |
| EOY | $8,002,275 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,627,694 | BOYAmt |
| EOY | $8,918,082 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,848,519 | BOYAmt |
| EOY | $16,920,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,234,352 | BOYAmt |
| EOY | $42,622,269 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,234,352 | BOYAmt |
| EOY | $42,622,269 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,082,871 | BOYAmt |
| EOY | $59,542,626 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,420,641 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $967,276 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $35,338,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,475,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,166,758 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,836,997 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,058,016 | CurrentTaxYearAmt |
| Total | $208,876,437 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,338,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,475,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,166,758 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,836,997 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,058,016 | CurrentTaxYearAmt |
| Total | $208,876,437 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,155 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,640 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,555 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,265 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,010 | CurrentTaxYearAmt |
| Total | $87,625 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,155 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,640 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,555 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,265 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,010 | CurrentTaxYearAmt |
| Total | $87,625 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $208,788,812 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $360,385 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $290,833 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $525,140 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $625,922 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $742,697 | CurrentTaxYearAmt |
| Total | $2,544,977 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $360,385 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $290,833 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $525,140 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $625,922 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $742,697 | CurrentTaxYearAmt |
| Total | $2,544,977 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $123,786 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $90,435 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $109,103 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,599 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,465 | CurrentTaxYearAmt |
| Total | $481,388 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $193,495 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,817 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,315 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,575 | CurrentTaxYearMinus1YearAmt |
| Total | $273,202 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36,016,483 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,907,934 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,828,316 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,552,093 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,871,178 | CurrentTaxYearAmt |
| Total | $212,176,004 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98400 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98310 | PublicSupportPY509Pct |
| Investment Income CY | 0.01200 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01290 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Other Income, Part III, Line 12: | FormAndLineReferenceDesc |
| Explanation | Description: Mailing Labels 2009: 15,361 2010: 22,345 2011: 0 2012: 0 2013: 0 Description: Website 2009: 134,107 2010: 0 2011: 0 2012: 0 2013: 0 Description: Centers of Excellence 2009: 22,500 2010: 13,500 2011: 4,500 2012: 1,575 2013: 0 Description: Miscellaneous 2009: 21,527 2010: 14,972 2011: 22,815 2012: 0 2013: 0 | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,040,072 | OtherCostOrOtherBasisAmt |
| Depreciation | $307,341 | DepreciationAmt |
| Book Value | $732,731 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,870,616 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,921,675 | DepreciationAmt |
| Book Value | $948,941 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,219,092 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,813,976 | DepreciationAmt |
| Book Value | $1,405,116 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,086,788 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $51,120,493 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $967,276 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $967,276 | RevenueNotReportedAmt |
| Revenue Subtotal | $50,153,217 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $50,153,217 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $45,732,576 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $45,732,576 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $45,732,576 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Society may recognize 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 taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Society and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position were measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There are no unrecognized tax benefits identified or recorded as liabilities for the reporting periods presented in these financial statements. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| North America | 1 | 3 | Grants to Recipients | $226,274 |
| Europe | 0 | 0 | Grants to Recipients | $7,961 |
| East Asia and Pacific | 1 | 1 | Grants to Recipients | $20,332 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Subtotal Spent | $254,567 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $254,567 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (5 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| North America | Research Grant | $9,000 | Check | n/a | n/a |
| North America | Research Grant | $12,500 | Check | n/a | n/a |
| North America | Research Grant | $12,000 | Check | n/a | n/a |
| North America | Research Grant | $6,000 | Check | n/a | n/a |
| North America | Research Grant | $7,000 | Check | n/a | n/a |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 4 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (4 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| Research Grants | East Asia and Pacific | 2 | $2,000 | Check | n/a | n/a |
| Research Grants | Europe | 4 | $5,300 | Check | n/a | n/a |
| Research Grants | North America | 14 | $36,574 | Check | n/a | n/a |
| Educational Scholarships | North America | 8 | $130,000 | Check | n/a | n/a |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | All educational grants state that the funds are to be used for educational expenses. Each educational grant is monitored by staff for compliance with the requirements of the program. The review, selection, and monitoring of research grants is conducted by a project oversight group (POG) and recipients are required to submit progress reports. |
| Part II, Line 1: | All grants are recorded based on the accrual method of accounting. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (23 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| University of Iowa | |||||||||
| BS Jessup Hall | Iowa City | IA | 52242 | 426004813 | 115 | $74,022 | n/a | n/a | Educational Grant |
| Georgia State University | |||||||||
| 35 Broad Street | Atlanta | GA | 30303 | 581845423 | 115 | $519,706 | n/a | n/a | Educational Grant |
| Illinois State University | |||||||||
| Actuarial Science Math Department | Normal | IL | 61790 | 376014070 | 115 | $10,000 | n/a | n/a | Educational Grant |
| Morgan State University | |||||||||
| 1700 Cold Spring Lane | Baltimore | MD | 21251 | 526002033 | 115 | $8,000 | n/a | n/a | Educational Grant |
| Howard University | |||||||||
| 2600 6th Street NW | Washington | DC | 20059 | 530204707 | 501(c)(3) | $16,000 | n/a | n/a | Research Grant |
| Rudolph Financial Consulting LLC | |||||||||
| 5002 S 237 Circle | Elkhorn | WI | 68022 | 205431956 | $35,659 | n/a | n/a | Research Grant | |
| Simergy Consulting | |||||||||
| 405 Lexington Ave | New York | NY | 10174 | 272080906 | $29,000 | n/a | n/a | Research Grant | |
| PricewaterhouseCoopers LLP | |||||||||
| 185 Asylum Street | Hartford | CT | 06103 | 134008324 | $20,000 | n/a | n/a | Research Grant | |
| University of Southern Maine | |||||||||
| 96 Falmath Street | Portland | ME | 04104 | 016000769 | 115 | $26,000 | n/a | n/a | Research Grant |
| Wakely Consulting Group | |||||||||
| 17757 US Highway 19 North | Clearwater | FL | 33764 | 593554482 | $77,000 | n/a | n/a | Research Grant | |
| Jefferson School of Population Health | |||||||||
| 1015 Walnut Street | Philadelphia | PA | 19107 | 231352651 | 115 | $43,608 | n/a | n/a | Research Grant |
| Red Quill Consulting | |||||||||
| 135 Park Avenue | Barrington | IL | 60010 | 261730983 | $40,000 | n/a | n/a | Research Grant | |
| Milliman Inc | |||||||||
| 121 Middle Street | Portland | ME | 04101 | 910675641 | $185,209 | n/a | n/a | Research Grant | |
| Actuarial Compass LLC | |||||||||
| 7600 Overlook Hills Lane | Cincinatti | OH | 45244 | 461036478 | $55,000 | n/a | n/a | Research Grant | |
| Limra International | |||||||||
| PO Box 405575 | Atlanta | GA | 30384 | 261339203 | $66,400 | n/a | n/a | Research Grant | |
| Mathew Greenwald & Associates | |||||||||
| 4201 Connecticut Avenue NW | Washington | DC | 20008 | 521407743 | $63,385 | n/a | n/a | Research Grant | |
| Optuminsight | |||||||||
| PO Box 86 | Minneapolis | MN | 55486 | 411858498 | $103,000 | n/a | n/a | Research Grant | |
| Stanford University | |||||||||
| PO Box 44253 | San Francisco | CA | 94144 | 941156365 | 501(c)(3) | $10,000 | n/a | n/a | Research Grant |
| Risk Lighthouse LLC | |||||||||
| 3405 Piedmont Road | Atlanta | GA | 30305 | 202325962 | $30,000 | n/a | n/a | Research Grant | |
| Duke University | |||||||||
| Erwin Square Mill Building | Durham | NC | 27708 | 560532129 | 501(c)(3) | $10,000 | n/a | n/a | Research Grant |
| Actuarial Resource Corporation | |||||||||
| 6720 W 121st Street | Overland Park | KS | 66209 | 481040367 | $9,000 | n/a | n/a | Research Grant | |
| RASSKR LLC | |||||||||
| 2917 Country Point Court | Wildwood | MO | 63038 | 260142985 | $10,000 | n/a | n/a | Research Grant | |
| Purdue University | |||||||||
| 23510 Network Place | Chicago | IL | 60673 | 356002041 | 115 | $13,544 | n/a | n/a | Research Grant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
| Total Other Org | 13 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| Research Grants | 25 | $163,186 | n/a | n/a |
| Educational Grants | 7 | $140,000 | n/a | n/a |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | All educational grants state that the funds are to be used for educational expenses. Each educational grant is monitored by staff for compliance with the requirements of the program. The review, selection, and monitoring of research grants is conducted by a project oversight group (POG) and recipients are required to submit progress reports. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 (12 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Gregory Heidrich | ||||||||||||||
| Executive Director | $357,900 | $0 | $31,605 | $0 | $0 | $0 | $25,500 | $0 | $19,615 | $0 | $434,620 | $0 | $0 | $0 |
| Stacy DR Lin | ||||||||||||||
| Deputy ED/CFO | $250,229 | $0 | $15,965 | $0 | $0 | $0 | $25,500 | $0 | $19,344 | $0 | $311,038 | $0 | $0 | $0 |
| Kenneth Guthrie | ||||||||||||||
| MD of Education | $218,234 | $0 | $24,247 | $0 | $0 | $0 | $25,006 | $0 | $16,731 | $0 | $284,218 | $0 | $0 | $0 |
| Michael Boot | ||||||||||||||
| MD of SPA | $209,560 | $0 | $20,322 | $0 | $0 | $0 | $23,337 | $0 | $15,791 | $0 | $269,010 | $0 | $0 | $0 |
| Richard Veys | ||||||||||||||
| General Counsel | $224,221 | $0 | $0 | $0 | $0 | $0 | $22,439 | $0 | $7,909 | $0 | $254,569 | $0 | $0 | $0 |
| Margaret Ann Jordan | ||||||||||||||
| MD of Strategy & International | $203,007 | $0 | $19,939 | $0 | $0 | $0 | $22,638 | $0 | $10,524 | $0 | $256,108 | $0 | $0 | $0 |
| Patrick Gould | ||||||||||||||
| MD of Marketing and Communications | $163,288 | $0 | $13,219 | $0 | $0 | $0 | $18,071 | $0 | $13,472 | $0 | $208,050 | $0 | $0 | $0 |
| Emily Kessler | ||||||||||||||
| Sr. Staff Actuary | $203,176 | $0 | $17,838 | $0 | $0 | $0 | $22,238 | $0 | $7,758 | $0 | $251,010 | $0 | $0 | $0 |
| Stuart Klugman | ||||||||||||||
| Sr. Staff Actuary | $196,010 | $0 | $21,467 | $0 | $0 | $0 | $21,766 | $0 | $7,652 | $0 | $246,895 | $0 | $0 | $0 |
| Andrew Peterson | ||||||||||||||
| Staff Actuary | $167,643 | $0 | $15,256 | $0 | $0 | $0 | $18,990 | $0 | $16,518 | $0 | $218,407 | $0 | $0 | $0 |
| Cynthia MacDonald | ||||||||||||||
| Sr. Experience Studies Actuary | $166,970 | $0 | $13,934 | $0 | $0 | $0 | $19,082 | $0 | $16,360 | $0 | $216,346 | $0 | $0 | $0 |
| Steve Siegel | ||||||||||||||
| Staff Actuary | $163,007 | $0 | $16,151 | $0 | $0 | $0 | $18,442 | $0 | $18,647 | $0 | $216,247 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The lesser of first class or business class travel is allowed on flights longer than 7 hours and outside of the US and Canada. It is a reimbursable business expense and therefore, not taxable compensation. Spousal travel is allowed for the President and President-Elect and is treated as taxable compensation. In order to promote a healthy lifestyle, health club dues are provided up to $120 per calendar year and are treated as taxable compensation. |
| Pt I Line 7: | Annual bonuses are determined by preset percentages by salary grades. The Executive Director, Deputy Executive Director and Leadership Team have discretion over which percentage, within the range, is used to determine bonuses. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Milliman Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | Bradley Smith is the current chairman of Milliman Inc. | RelationshipWithOrgTxt |
| Cash Grant | $185,209 | CashGrantAmt |
| Type Of Assistance | Grant | TypeOfAssistanceTxt |
| Assistance Purpose | Research | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: | SOA research serves an important public annd societal service by providing a valuable contribution to the body of knowledge in the various areas of actuarial science. This includes (but is not limited to) leading-edge research on retirement risks for individuals, the cost of healthcare and leading emerging risks for businesses. The SOA is also the leading provider of experience studies, which are widely used by actuaries to develop financially secure insurance systems. Many outputs of SOA research are also referenced by policymakers for valuable background and insight as they develop legislation to meet public needs in relevant areas. |
| Form 990, Part VI, Section A, line 6 | The organization has over 24,500 members who pay dues annually. |
| Form 990, Part VI, Section A, line 7a | The organization has an annual election in which most members have the opportunity to participate and vote on Board members. |
| Form 990, Part VI, Section A, line 7b | The Bylaws may be altered, amended, or repealed and new Bylaws may be adopted by an affirmative vote of two-thirds of the entire Board of Directors; but provisions affecting the substantive rights of the SOA's members also require the affirmative vote of two-thirds or at least twenty-five percent of Fellows, if at a meeting, or a majority of Fellows entitled to vote, if in writing. |
| Form 990, Part VI, Section B, line 11 | The return was prepared by the organization and was reviewed by our outside tax advisor. The Audit Committee then reviewed the return with our outside tax advisor and provided further comments before they approved it for filing with the IRS. This review conducted by the Audit Committee is consistent with their duties as outlined in their charter. |
| Form 990, Part VI, Section B, line 12c | Any individual involved in an SOA activity or decision-making process has an obligation to disclose annually any conflicting or potentially conflicting personal, professional or business interest he or she may have, directly or indirectly, with the affected activity or decision. All forms are collected by the appropriate internal staff member. Participants remain under a continuing obligation to report conflicts as they arise. The Board may require regular reporting at the start of Board, committee, Section Council and other meetings. If it is determined that a conflict of interest exists, the matter is then brought to the Executive Director, who serves as the SOA Conflicts Administrator. The Conflicts Administrator in consultation with legal counsel and/or the Leadership Team, assesses the significance of a given interest or relationship to the SOA and determines the appropriate action. If the individual cannot otherwise resolve the conflict, the Leadership Team may require any action it deems appropriate, including recusal from voting on the matter, complete recusal from a portion of the meeting or from other consideration of the subject matter, or replacing the individual in the affected position or activity. |
| Form 990, Part VI, Section B, line 15 | A compensation study is performed every other year to complete a market comparison study for all positions of the organization. Additionally, market data is gathered each year to determine the annual compensation adjustment for all employees. The Presidential officers and the Secretary/Treasurer, with input from the Board, are responsible for determining compensation and benefits for the Executive Director after reviewing comparable data from several independent sources. Additionally, the Presidential officers and the Secretary/Treasurer review management's recommendation for annual compensation adjustments for officers and key employees. Discussion and process are contemporaneously documented in the minutes. |
| Form 990, Part VI, Section C, line 19 | The governing documents are available on the website, soa.org. Financial statements for 2012 and 2013 are available on the website. |
| Part VI, Section B, Line 16b: | The organization participates in a joint venture with a state university and a for-profit company. The organization believes that the activities of the joint venture further their exempt purpose of education and research. All activities of the joint venture were evaluated at the time of formation and are periodically reevaluated for compliance with federal tax laws and federal exempt status. |
| Form 990, Part IX, line 11g | Consultants: Program service expenses 2,146,280. Management and general expenses 112,223. Fundraising expenses 0. Total expenses 2,258,503. Host for Test Centers: Program service expenses 5,106,674. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,106,674. Experience Studies: Program service expenses 1,118,611. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,118,611. |