2012-07-30T09:18:40-05:00 2011-12-31 GREGORY SHARER & STUART PA 100 2ND AVE SOUTH STE 600 SAINT PETERSBURG FL 337014336 990 2011-01-01 043064434 INTERNATIONAL INFORMATION SYSTEMS SECURITY CERT CONSORTIUM INC INTE 7276830781 33920 US HIGHWAY 19 NORTH ROOM/SUITE 205 PALM HARBOR FL 34684 DEBRA TAYLOR 7276830781 2012-07-24 true BYRON C SMITH CPA 7278216161 2012-07-30 2011 2016-02-24 21:20:13Z W HORD TIPTON 33920 US HIGHWAY 19 NORTH PALM HARBOR FL 34684 31710186 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 67 2300 50500 0 27352934 30292860 262953 288101 754901 154447 28370788 30735408 7615 213783 0 4820909 5419451 0 0 20033287 19583075 24861811 25216309 3508977 5519099 25492738 31294963 6480027 7144466 19012711 24150497 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. true 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 false true false false false true 13 0 true 67 true true true true UK false false false false X 13 13 false false false false true true false true true false true true true true true true true true true true false FL X X JANET M HOPKINS 7276830781 33920 US 19 NORTH STE 205 PALM HARBOR FL 34684 BRUCE L MURPHY 2.00 X 0 0 0 DAVID C KREHNKE 2.00 X 0 0 0 DIANA-LYNN CONTESTI 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 JANE SCOTT NORRIS 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 SANDRO MORETTI 2.00 X 0 0 0 W HORD TIPTON 40.00 X 389660 0 8224 DEBRA TAYLOR 40.00 X 238689 0 18421 DORSEY W MORROW JR 40.00 X 211715 0 21206 STEPHEN DOUKAS 40.00 X 16912 0 95 MARC NOBLE 40.00 X 151705 0 4551 ELISE YACOBELLIS 40.00 X 148455 0 24505 JANET HOPKINS 40.00 X 135473 0 17016 VEHBI TASAR 40.00 X 119157 0 9552 CHRISTOPHER TRAUTWEIN 40.00 X 116507 0 20220 JOHN COLLEY 0.00 X 70859 0 0 1599132 123790 9 true true false IT PROFESSIONAL GROUP 1964 GALLOWS ROAD SUITE 310 VIENNA VA 22182 TECHNOLOGY 8186276 PROFESSIONAL TESTING INC 7680 UNIVERSAL BLVD SUITE 300 ORLANDO FL 32819 EXAMS 949296 GREEN IRIS LTD 3 DE GREY MANOR BEDFORDSHIRE UK SG166NL PUBLIC RELATION 278680 PROTECH ASSOCIATES INC 5457 TWIN KNOLLS RD SUITE 400 COLUMBIA MD 21045 TECHNOLOGY 218888 EXTENSION GROUP INC PO BOX 132 CLIFTON VA 20124 PUBLIC RELATION 173220 8 EXAM FEES 13227926 13227926 EDUCATIONAL SERVICES 9927970 9927970 CERTIFICATION RENEWAL FEES 6639778 6639778 OTHER SPONSOR REVENUE 497186 497186 30292860 210235 210235 1052644 972501 2277 80143 -2277 77866 77866 PUBLICATION-MAGAZINE 511120 50500 50500 MISCELLANEOUS INCOME 29540 29540 BRANDED MERCHANDISE SALES 25482 25482 48925 48925 154447 30735408 30396807 50500 288101 213783 904921 3673471 100964 430541 309554 120459 104787 16106 762120 1431747 623188 344591 420234 1001532 13313 751035 47338 EDUCATIONAL SERVICES 7090274 PROFESSIONAL EXAMINATIONS 2362068 AMORTIZATION 1083361 BAD DEBT 753050 2657872 25216309 0 0 0 1247186 2973707 8740031 13532410 5072850 4793989 389409 264778 359740 4741934 3375841 1696331 1366093 5361428 5350505 2484139 2140462 236586 778057 25492738 31294963 2297424 2373200 3733007 4056610 449596 714656 6480027 7144466 X 19012711 24150497 19012711 24150497 25492738 31294963 X 5519099 -381313 X false true true X false false false false false false false false false false false false false false false false false true false false false false false false false false false false false 151824 139208 12616 4194898 2910952 1283946 395212 325681 69531 1366093 FOREIGN TAX ACCRUAL 523319 ISC2 FOUNDATION PAYABLE 191337 714656 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE CONSORTIUM 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 2008, 2009, AND 2010 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. SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIV 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. ISC2 FOUNDATION PAYABLE - MONIES PAYABLE TO THE FOUNDATION FOR EXPENSES. true EUROPE 1 2 PROGRAM SERVICES SEMINARS, EXAMS 1249631 EAST ASIA AND THE PACIFIC 2 PROGRAM SERVICES SEMINARS, EXAMS 631930 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES SEMINARS, EXAMS 4587 NORTH AMERICA PROGRAM SERVICES SEMINARS, EXAMS 135263 SOUTH AMERICA PROGRAM SERVICES SEMINARS, EXAMS 198219 SOUTH ASIA PROGRAM SERVICES SEMINARS, EXAMS 31243 SUB-SAHARAN AFRICA PROGRAM SERVICES SEMINARS, EXAMS 9029 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES SEMINARS, EXAMS 10967 3 2 3 2 2270869 2270869 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. EUROPE 1,249,631 0 EAST ASIA AND THE PACIFIC 631,930 0 MIDDLE EAST AND NORTH AFRICA 4,587 0 NORTH AMERICA 135,263 0 SOUTH AMERICA 198,219 0 SOUTH ASIA 31,243 0 SUB-SAHARAN AFRICA 9,029 0 CENTRAL AMERICA AND THE CARIBBEAN 10,967 0 true ISC2 CHARITABLE & EDUCATIONAL FOUND 33920 US 19 N PALM HARBOR FL 34684 452405127 501 213783 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 true false false W HORD TIPTON 324972 64688 7350 874 397884 DEBRA TAYLOR 209599 29090 7161 11260 257110 DORSEY W MORROW JR 184788 26927 6390 14816 232921 MARC NOBLE 144198 7507 4551 156256 ELISE YACOBELLIS 133800 14655 4588 19917 172960 JANET HOPKINS 122872 12601 4115 12901 152489 JOHN COLLEY 70859 70859 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 STEPHEN DOUKAS 3,173 0 0 ANY SIGNIFICANT NEW PROGRAM SERVICES NOT LISTED ON A PRIOR RETURN FORM 990, PAGE 2, PART III, LINE 2 ISC2 CHARITABLE & EDUCATIONAL FOUNDATION, A 501(C)(3) ORGANIZATION WAS CREATED BY ISC2 TO MAKE THE CYBER WORLD A SAFER PLACE FOR EVERYONE BY SUPPORTING CYBER SECURITY EDUCATION AND AWARENESS IN THE COMMUNITY THROUGH ITS PROGRAMS AND THE EFFORTS OF ITS MEMBERS. THROUGH ITS PROGRAMS, THE FOUNDATION SEEKS TO ENSURE CHILDREN EVERYWHERE HAVE A POSITIVE, PRODUCTIVE AND SAFE EXPERIENCE ONLINE, TO SPUR THE DEVELOPMENT OF THE NEXT GENERATION OF CYBER SECURITY PROFESSIONAL, AND TO ILLUMINATE MAJOR ISSUES FACING THE INDUSTRY NOW AND IN THE FUTURE. THE GRANTS AND SCHOLARSHIPS THAT WERE BEING MADE FROM ISC2 WILL NOW BE PAID OUT OF ISC2 CHARITABLE & EDUCATIONAL FOUNDATION. 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. 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, 33920 US HIGHWAY 19 N., SUITE 205, PALM HARBOR, FL 34684. OTHER EXPENSES FORM 990, PART IX, LINE 24E PUBLIC RELATIONS/OUTREACH 699,021 BANK FEES 623,810 MEMBERSHIP DEVELOPMENT 404,255 READERSHIP COSTS-MAGAZINE 242,500 INTERNATIONAL MAINTENANCE 190,298 FOREIGN TAXES 170,597 ADVISORY BOARDS 130,089 TELEPHONE AND INTERNET 129,617 TRAINING 68,770 TEMPORARY LABOR 36,416 PAYROLL PROCESSING FEES 19,715 SCHOLARSHIPS -57,216 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 NET UNREALIZED LOSS ON INVESTMENTS - (230,646) DONATED SERVICES AND USE OF FACILITIES - (114,227) FOREIGN CURRENCY EXCHANGE LOSS - (36,440) ISC2 CHARITABLE & EDUCATIONAL FOUND 33920 US 19 N PALM HARBOR FL 34684 452405127 GRANTS FL 501C3 7 N/A false false true false false false false false false false false true false true true false false false false ISC2 CHARITABLE & EDUCATIONAL FOUND B 213783 CASH ISC2 CHARITABLE & EDUCATIONAL FOUND K SEE NOTES ISC2 CHARITABLE & EDUCATIONAL FOUND M SEE NOTES ISC2 CHARITABLE & EDUCATIONAL FOUND N SEE NOTES ADDITIONAL INFORMATION SCHEDULE R PART V LN 2K M AND N THE CONSORTIUM PERFORMS ALL 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