2013-05-15T16:25:28-05:00 2012-12-31 GREGORY SHARER & STUART PA 100 2ND AVE SOUTH STE 600 SAINT PETERSBURG FL 337014336 990 2012-01-01 043064434 INTERNATIONAL INFORMATION SYSTEMS SECURITY CERT CONSORTIUM INC INTE 7276830781 311 PARK PLACE BLVD ROOM/SUITE 400 CLEARWATER FL 33759 DEBRA TAYLOR 7276830781 2013-05-15 true BYRON C SMITH CPA 7278216161 2013-05-15 2012 2016-02-25 16:41:14Z X W HORD TIPTON 311 PARK PLACE BLVD SUITE 400 CLEARWATER FL 33759 27914459 false X WWW.ISC2.ORG X 1989 MA WE AIM TO MAKE THE CYBER WORLD A SAFE PLACE THROUGH THE ELEVATION OF INFORMATION SECURITY TO THE PUBLIC DOMAIN AND THROUGH THE SUPPORT AND DEVELOPMENT OF INFORMATION SECURITY PROFESSIONALS AROUND THE WORLD. 13 13 76 1700 23100 0 30292860 26389739 288101 259528 154447 134345 30735408 26783612 213783 408705 0 5419451 5890681 0 0 19583075 19623639 25216309 25923025 5519099 860587 31294963 31751427 7144466 6649026 24150497 25102401 X WE AIM TO MAKE THE CYBER WORLD A SAFE PLACE THROUGH THE ELEVATION OF INFORMATION SECURITY TO THE PUBLIC DOMAIN AND THROUGH THE SUPPORT AND DEVELOPMENT OF INFORMATION SECURITY PROFESSIONALS AROUND THE WORLD. false false INTERNATIONAL INFORMATION SYSTEMS SECURITY CERTIFICATIONS CONSORTIUM, INC., OR (ISC)2, IS A NOT-FOR-PROFIT ORGANIZATION DEDICATED TO: - MAINTAINING A COMMON BODY OF KNOWLEDGE FOR INFORMATION SECURITY (IS). - CERTIFYING INDUSTRY PROFESSIONALS AND PRACTITIONERS IN AN INTERNATIONAL IS STANDARD. - PROVIDING EDUCATION. - ADMINISTERING TRAINING AND CERTIFICATION EXAMINATIONS. - ENSURING CREDENTIALS ARE MAINTAINED, PRIMARILY THROUGH CONTINUING EDUCATION. GOVERNMENTS, CORPORATIONS, CENTERS OF HIGHER LEARNING AND ORGANIZATIONS WORLDWIDE DEMAND STAFF THAT HAVE A COMMON KNOWLEDGE PLATFORM AND DEMONSTRATE COMPETENCE OF THE DYNAMIC NATURE OF INFORMATION SECURITY. (ISC)2 HELPS FULFILL THESE REQUIREMENTS. TENS OF THOUSANDS OF IS PROFESSIONALS IN OVER 100 COUNTRIES WORLDWIDE HAVE ATTAINED CERTIFICATION IN ONE OF THE FOUR DESIGNATIONS ADMINISTERED BY (ISC)2: - CERTIFIED INFORMATION SYSTEMS SECURITY PROFESSIONAL(CISSP) - SYSTEM SECURITY CERTIFIED PRACTITIONER (SSCP) - CERTIFICATION & ACCREDITATION PROFESSIONAL (CAP) - CERTIFIED SECURE SOFTWARE LIFECYCLE PROFESSIONAL (CSSLP) EACH CREDENTIAL INDICATES THOSE CERTIFIED HAVE DEMONSTRATED EXPERIENCE IN THE FIELD OF INFORMATION SECURITY, HAVE PASSED A RIGOROUS EXAMINATION, SUBSCRIBE TO A CODE OF ETHICS, MAINTAIN CERTIFICATION WITH CONTINUING EDUCATION, AND RECERTIFY EVERY THREE YEARS. false false false true false false false false false true false false false true true false true false true true false false false false false false true false true false false false false false false false false false false true true false false true 29 0 true 76 true true true true UK false false false false X 13 13 false false false false true true false true false false true true true true true true true true true true false FL X X JANET M HOPKINS 7276830781 311 PARK PLACE BLVD SUITE 400 CLEARWATER FL 33759 DAVID C KREHNKE 2.00 X 0 0 0 JILL SLAY 2.00 X 0 0 0 RICHARD NEALON 2.00 X 0 0 0 DAVID MELNICK 2.00 X 0 0 0 FREDDY TAN 2.00 X 0 0 0 BENJAMIN H GADDY JR 2.00 X 0 0 0 DAN HOUSER 2.00 X 0 0 0 COREY SCHOU 2.00 X 0 0 0 FLEMMING FABER 2.00 X 0 0 0 DOUG ANDRE 2.00 X 0 0 0 ALESSANDRO MORETTI 2.00 X 0 0 0 WIM REMES 2.00 X 0 0 0 GREG THOMPSON 2.00 X 0 0 0 W HORD TIPTON 40.00 X 464156 0 9236 DEBRA TAYLOR 40.00 X 245399 0 18219 DORSEY W MORROW JR 40.00 X 219342 0 22584 DAVID SHEARER 40.00 X 104615 0 1515 ELISE YACOBELLIS 40.00 X 159095 0 22026 MARC NOBLE 40.00 X 144200 0 5094 JANET HOPKINS 40.00 X 135632 0 16649 VEHBI TASAR 40.00 X 131927 0 12186 CHRISTOPHER TRAUTWEIN 40.00 X 127000 0 19842 JOHN COLLEY X 86303 0 0 1817669 127351 12 true true false IT PROFESSIONAL GROUP 1964 GALLOWS ROAD SUITE 310 VIENNA VA 22182 SALES/EDUCATION 7036152 PROFESSIONAL TESTING INC 7680 UNIVERSAL BLVD SUITE 300 ORLANDO FL 32819 EXAMS 743173 NCS PEARSON INC 13036 COLLECTION CENTER DR CHICAGO IL 60693 COMP TESTING 685561 PLEXUS CONSULTING GROUO INC 1620 EYE ST NW SUITE 210 WASHINGTON DC 20006 MANAGE CONSULT 341131 GREEN IRIS LTD 3 DE GREY MANOR BEDFORDSHIRE UK SG166NL PUBLIC RELATION 319213 12 EXAM FEES 9711274 9711274 EDUCATIONAL SERVICES 8570198 8570198 CERTIFICATION RENEWAL FEES 7397797 7397797 OTHER SPONSOR REVENUE 710470 710470 26389739 177302 177302 1213073 1130847 82226 82226 82226 MISCELLANEOUS INCOME 86675 86675 BRANDED MERCHANDISE SALES 24570 24570 PUBLICATION-MAGAZINE 511120 23100 23100 134345 26783612 26500984 23100 259528 X 408705 1085068 3934150 99538 454996 316929 118899 92011 16378 66236 1470760 794597 485271 568501 965350 28333 844648 46470 EDUCATIONAL SERVICES 5730410 PROFESSIONAL EXAMINATIONS 2448426 AMORTIZATION 1218418 CONSULTING FEES 1030639 3698292 25923025 0 0 0 2973707 2037423 13532410 14605018 4793989 4648862 359740 466968 5361587 4018112 1366093 1343475 5350505 5660365 2140462 1984416 778057 1004900 31294963 31751427 2373200 2268610 4056610 3903838 714656 476578 7144466 6649026 X 24150497 25102401 24150497 25102401 31294963 31751427 860587 120909 158550 -188142 X false true X true false false true false 155244 154046 1198 4724261 3510147 1214114 482082 353919 128163 1343475 FOREIGN TAX ACCRUAL 476578 ISC2 FOUNDATION PAYABLE 476578 X 27657834 120909 707350 62341 890600 26767234 16378 16378 26783612 26712433 548800 257010 805810 25906623 16378 24 16402 25923025 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE CONSORTIUM, EXCLUDING THE FOUNDATION, IS GENERALLY EXEMPT FROM U.S. INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS GENERALLY EXEMPT FROM U.S. INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. INFORMATION RETURNS (FORMS 990) ARE FILED WITH THE INTERNAL REVENUE SERVICE (IRS). THE CONSORTIUM HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN INCOME TAX POSITIONS AS DEFINED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR INCOME TAXES. THE 2009, 2010, AND 2011 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. THE CONSORTIUM IS NOT CURRENTLY UNDER AUDIT NOR HAS THE CONSORTIUM BEEN CONTACTED BY THE IRS. SOME FOREIGN OPERATIONS OF THE CONSORTIUM ARE SUBJECT TO FOREIGN INCOME TAXES. FOREIGN TAXES ARE EXPENSED WHEN INCURRED. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D FOREIGN CURRENCY EXCHANGE GAIN/LOSS 12,834 ISC2 CHARITABLE AND EDUCATIONAL FOUNDATION REVENUE 49,507 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D ISC2 CHARITABLE AND EDUCATIONAL FOUNDATION REVENUE 56,010 IN-KIND AMORTIZATION 201,000 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B FOREIGN EXCHANGE TRANSLATION 24 SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIII PART X - OTHER LIABILITIES FOREIGN TAX ACCRUAL - THE CONSORTIUM HAS RECORDED A LIABILITY FOR VALUE- ADDED TAX FOR SERVICES SOLD IN FOREIGN COUNTRIES. THE BULK OF SERVICES ARE SOLD THROUGH AFFILIATES WHICH INSULATE THE CONSORTIUM FROM VALUE-ADDED TAX EXPOSURE. HOWEVER, THERE IS A PORTION OF SERVICES PROVIDED THAT ARE NOT PROVIDED THROUGH AFFILIATES AND AN ACCRUAL HAS BEEN RECORDED AS AN ESTIMATE OF TAX EXPOSURE IN THESE FOREIGN COUNTRIES. THERE MAY BE ADDITIONAL FOREIGN TAX JURISDICTIONS THAT MAY ASSESS TAXES TO THE CONSORTIUM. true EUROPE 1 2 SEE NOTE IN PART V SEMINARS, EXAMS 2770050 EAST ASIA AND THE PACIFIC 2 SEE NOTE IN PART V SEMINARS, EXAMS 1887918 MIDDLE EAST AND NORTH AFRICA SEE NOTE IN PART V SEMINARS, EXAMS 12795 NORTH AMERICA SEE NOTE IN PART V SEMINARS, EXAMS 16275 SOUTH AMERICA SEE NOTE IN PART V SEMINARS, EXAMS 292674 SOUTH ASIA SEE NOTE IN PART V SEMINARS, EXAMS 6739 SUB-SAHARAN AFRICA SEE NOTE IN PART V SEMINARS, EXAMS 3087 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES SEMINARS, EXAMS 3139 RUSSIA AND THE NEW IND STATES PROGRAM SERVICES SEMINARS, EXAMS 5930 3 2 3 2 4998607 4998607 false false true false false true PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES SCHEDULE F, PAGE 1, PART I, LINE 2 GRANTS ARE AWARDED TO FOUNDATION TO COVER APPROVED COSTS OF THE FOUNDATION OVER AND ABOVE GRANTS AWARDED FROM OTHER SOURCES. ACTIVITIES PER REGION SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE 2,770,050 0 EAST ASIA AND THE PACIFIC 1,887,918 0 MIDDLE EAST AND NORTH AFRICA 12,795 0 NORTH AMERICA 16,275 0 SOUTH AMERICA 292,674 0 SOUTH ASIA 6,739 0 SUB-SAHARAN AFRICA 3,087 0 CENTRAL AMERICA AND THE CARIBBEAN 3,139 0 RUSSIA AND THE NEW IND STATES 5,930 0 ADDITIONAL INFORMATION SCHEDULE F, PAGE 5, PART V PART I - NOTES ON PROGRAM ACTIVITIES: EUROPE - PROGRAM SERVICES - 1,580,824 MARKETING & COMMUNICATIONS - 596,504 MAINTENANCE OF FOREIGN OFFICE, PAYROLL - 592,722 SOUTH ASIA - PROGRAM SERVICES - 3,987 MARKETING & COMMUNICATIONS - 2,752 EAST ASIA AND THE PACIFIC - PROGRAM SERVICES - 1,005,879 MARKETING & COMMUNICATIONS - 364,720 MAINTENANCE OF FOREIGN OFFICE, PAYROLL - 517,319 NORTH AMERICA - PROGRAM SERVICES - 7,563 MARKETING & COMMUNICATIONS - 8,712 SOUTH AMERICA - PROGRAM SERVICES - 33,007 MARKETING & COMMUNICATIONS - 120,545 MAINTENANCE OF FOREIGN OFFICE, PAYROLL - 139,122 MIDDLE EAST & NORTH AFRICA - PROGRAM SERVICES - 695 MARKETING & COMMUNICATIONS - 12,100 SUB-SAHRAN AFRICA - PROGRAM SERVICES - 2,587 MARKETING & COMMUNICATIONS - 500 true ISC2 CHARITABLE & EDUCATIONAL FOUND 311 PARK PLACE BLVD SUITE 400 CLEARWATER FL 33759 452405127 501C3 402500 PROGRAM SERVICE 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MONITORS USE OF GRANTS BY REVIEW OF FINANCIAL STATEMENTS SUBMITTED BY GRANTEE ON A QUARTERLY BASIS. X X true true X X false false false W HORD TIPTON 325000 139156 7500 1736 473392 DEBRA TAYLOR 213958 31441 7362 10857 263618 DORSEY W MORROW JR 191073 28269 6619 15965 241926 ELISE YACOBELLIS 144240 14855 4837 17189 181121 JANET HOPKINS 125667 9965 4127 12522 152281 JOHN COLLEY 86303 86303 FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A DEMONSTRATE COMPETENCE OF THE DYNAMIC NATURE OF INFORMATION SECURITY. (ISC)2 HELPS FULFILL THESE REQUIREMENTS. TENS OF THOUSANDS OF IS PROFESSIONALS IN OVER 100 COUNTRIES WORLDWIDE HAVE ATTAINED CERTIFICATION IN ONE OF THE FOUR DESIGNATIONS ADMINISTERED BY (ISC)2: - CERTIFIED INFORMATION SYSTEMS SECURITY PROFESSIONAL(CISSP) - SYSTEM SECURITY CERTIFIED PRACTITIONER (SSCP) - CERTIFICATION & ACCREDITATION PROFESSIONAL (CAP) - CERTIFIED SECURE SOFTWARE LIFECYCLE PROFESSIONAL (CSSLP) EACH CREDENTIAL INDICATES THOSE CERTIFIED HAVE DEMONSTRATED EXPERIENCE IN THE FIELD OF INFORMATION SECURITY, HAVE PASSED A RIGOROUS EXAMINATION, SUBSCRIBE TO A CODE OF ETHICS, MAINTAIN CERTIFICATION WITH CONTINUING EDUCATION, AND RECERTIFY EVERY THREE YEARS. FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES FORM 990, PART V, LINE 4B UNITED KINGDOM (GB) CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION'S MEMBERS RECEIVE INDUSTRY INFORMATION, VAST NETWORKING AND COLLABORATION OPPORTUNITIES AND PROFESSIONAL DEVELOPMENT TOOLS. ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS. DOCUMENTATION BY COMMITTEE FORM 990, PAGE 6, PART VI, LINE 8B COMMITTEE ACTIONS RESULT IN RECOMMENDATIONS TO THE BOARD WHICH ARE PRESENTED TO THE BOARD AS A MOTION AND THEN ACTED UPON BY THE BOARD WHICH IS DOCUMENTED IN BOARD MINUTES. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE BOARD FOR ANALYSIS AND COMMENTS PRIOR TO FILING WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS. ANNUAL DECLARATIONS OF CONFLICT DETERMINATIONS ARE SUBMITTED AND SIGNED BY EACH BOARD MEMBER. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS RECOMMENDED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND COMPENSATION LEVELS ARE DETERMINED BY VOTE OF THE BOARD MEMBERS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR IS DETERMINED BY A DEPARTMENT SUPERVISOR AND APPROVED BY THE HUMAN RESOURCES DEPARTMENT. EMPLOYEES FALL WITHIN VARIOUS HIERARCHY LEVELS (E.G. STAFF, SUPERVISOR, MANAGER, DIRECTOR, OFFICER) AND SALARY RANGES FOR THESE LEVELS ARE REVIEWED BY VARIOUS SENIOR MANAGEMENT MEMBERS TO ENSURE THAT COMPENSATION IS REASONABLE ACCORDING TO THE DETERMINED JOB RESPONSIBILITIES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST. REQUESTS MAY BE MADE TO JANET HOPKINS, DIRECTOR OF FINANCE, (ISC)2, 311 PARK PLACE BLVD., SUITE 400, CLEARWATER, FL 33759. OTHER EXPENSES FORM 990, PART IX, LINE 24E CONTRACT LABOR 927,143 0 0 PUBLIC RELATIONS/OUTREACH 617,799 0 0 BANK FEES 529,670 0 0 BAD DEBT 503,220 0 0 MEMBERSHIP DEVELOPMENT 425,713 0 0 READERSHIP COSTS-MAGAZINE 197,775 0 0 TELEPHONE AND INTERNET 134,563 0 0 ADVISORY BOARDS 125,299 0 0 INTERNATIONAL MAINTENANCE 115,540 0 0 TRAINING 86,910 0 0 PAYROLL PROCESSING FEES 20,885 0 0 FOREIGN TAXES 13,775 0 0 RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 FOREIGN CURRENCY EXCHANGE GAIN/LOSS 12,834 ISC2 CHARITABLE AND EDUCATIONAL FOUNDATION REVENUE 49,507 ISC2 CHARITABLE AND EDUCATIONAL FOUNDATION REVENUE -56,010 IN-KIND AMORTIZATION -201,000 FOREIGN EXCHANGE TRANSLATION 24 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 ISC2 FOUNDATION NET ASSETS 6,503 ISC2 LIMITED UNIT A 10/F BOCG INSURANCE TOWER NO 134-136 DES VOEUX ROAD CENTRAL, HONG KONG HK SUPPORT -34327 14912 ISC2 ISC2 LIMITED 3 MORE LONDON RIVERSIDE 1ST FLOOR LONDON, ENGLAND UK SUPPORT -21598 1076942 ISC2 ISC2 CHARITABLE & EDUCATIONAL FOUND 311 PARK PLACE BLVD SUITE 400 CLEARWATER FL 33759 452405127 GRANTS FL 501C3 7 N/A false false true false true false false false false false false false true false true true false false false false ISC2 CHARITABLE & EDUCATIONAL FOUND B 402500 CASH ISC2 CHARITABLE & EDUCATIONAL FOUND D 14968 CASH ISC2 CHARITABLE & EDUCATIONAL FOUND L SEE NOTES ISC2 CHARITABLE & EDUCATIONAL FOUND N SEE NOTES ISC2 CHARITABLE & EDUCATIONAL FOUND O SEE NOTES ADDITIONAL INFORMATION SCHEDULE R PART V LN 2L N AND O THE CONSORTIUM PERFORMS SIGNIFICANT ADMINISTRATIVE SERVICES FOR THE ISC2 CHARITABLE AND EDUCATION FOUNDATION FOUNDATION EMPLOYEES AND ASSETS OF THE CONSORTIUM ARE USED BY THE FOUNDATION AS REQUIRED A VALUE HAS NOT BEEN DETERMINED FOR THESE ACTIVITIES