2012-09-04T08:16:28-05:00 2011-12-31 411944416 MCGLADREY LLP 8000 TOWERS CRESCENT DR STE 500 VIENNA VA 221826205 990 2011-01-01 390852310 AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT AMER 7036838100 1640 KING STREET PO BOX 1443 ALEXANDRIA VA 223132043 ANTHONY BINGHAM 7036838100 2012-08-24 1 WILLIAM E TURCO CPA P00369217 7033366400 2011 2016-02-24 21:20:13Z ASTD ANTHONY BINGHAM 1640 KING STREET PO BOX 1443 ALEXANDRIA VA 223132043 40109653 0 X WWW.ASTD.ORG X 1957 WI TO SERVE THE NEEDS OF EXPERTS IN THE FIELD OF TRAINING AND PERFORMANCE DEVELOPMENT. 12 12 119 350 2664085 430590 6152705 6536797 16822343 19379622 648470 747337 2227804 2091064 25851322 28754820 0 0 0 0 8131186 8854124 0 0 0 16027246 16309361 24158432 25163485 1692890 3591335 25585691 28677613 11148421 11106207 14437270 17571406 X THE PURPOSE OF THE SOCIETY IS TO SERVE THE NEEDS OF PRACTITIONERS,ADMINISTRATORS, MANAGERS, EDUCATORS AND RESEARCHERS IN THE FIELD OF HUMAN RESOURCE AND PERFORMANCE DEVELOPMENT. 0 0 4070151 4671851 PUBLISHING:INSIGHTS INTO BEST PRACTICES, ANALYSIS OF TRENDS, THE LATEST IDEAS IN THE FIELD, PRACTICAL HOW-TO GUIDANCE, AND INFORMATION ON PRODUCTS AND SERVICES ARE FEATURED IN ASTD PUBLICATIONS AND BOOKS, THE MONTHLY T+D MAGAZINE, THE ONLINE LEARNING CIRCUITS, RESEARCH REPORTS, THE PRACTICAL INFO-LINE SERIES, AND OTHER PUBLICATIONS. 3954517 8906728 CONFERENCES AND EXPOSITIONS:ASTD'S CONFERENCES, EXPOSITIONS, AND SEMINARS PROVIDE THE MOST CURRENT INFORMATION, ALONG WITH COLLABORATIVE ACTIVITIES FOR ATTENDEES FROM AROUND THE WORLD. THE ANNUAL ASTD INTERNATIONAL CONFERENCE AND EXPOSITION IS THE PREEMINENT WORLD FORUM FOR PRESENTATION AND DISCUSSION OF NEW ISSUES AND PRACTICES IN LEARNING AND PERFORMANCE. THE ASTD TECHNOLOGY CONFERENCE AND EXPOSITION BRINGS TOGETHER THE WORLDS OF TECHNICAL TRAINING AND LEARNING TECHNOLOGIES INTO OUR VENUE. 3189621 MEMBERSHIP AND CHAPTER MAINTENANCE AND SERVICES: THE MEMBERSHIP DEPARTMENT FOCUSES ON THE RETENTION OF EXISTING MEMBERS AND SERVICES TO CHAPTERS WITH THE USE OF A VARIETY OF VEHICLES THROUGH WHICH KNOWLEDGE OF THE WORKPLACE LEARNING AND PERFORMANCE FIELDS MAY BE DISSEMINATED. 2867780 5361405 EDUCATIONAL PROGRAMS:THIS DEPARTMENT CONSTRUCTS AND DELIVERS THE EDUCATIONAL CONTENT FOR CONFERENCE, SEMINARS, WORKSHOPS, AND IN-COMPANY TRAINING ON ALL ASPECTS OF TRAINING DEVELOPMENT AND PERFORMANCE ISSUES. 2708836 SALES AND MARKETING - PUBLIC AWARENESS 598717 429255 RESEARCH AND GRANTS 454271 902982 CAREER CENTER 232580 PUBLIC MANAGER 513202 790960 OTHER PROGRAM EXPENSE 7375386 7484602 18589675 1 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 200 0 1 119 1 1 1 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 CA X MELINDA O'LEARY - ASTD 7036838100 1640 KING STREET PO BOX 1443 ALEXANDRIA VA 223132043 SAM HERRING 1.00 X X 0 0 0 CHRIS PIRIE 1.00 X X 0 0 0 MARTHA SOEHREN 1.00 X X 0 0 0 LAURANCE ALVARADO 1.00 X 0 0 0 MICHELLE BLIEBERG 1.00 X 0 0 0 NORMA CLAYTON 1.00 X 0 0 0 JULIE CLOW 1.00 X 0 0 0 RON SANDERS 1.00 X 0 0 0 ANNE SCHWARTZ 1.00 X 0 0 0 ALBERT SIU 1.00 X 0 0 0 MARY SLAUGHTER 1.00 X 0 0 0 CHRISTIE WARD 1.00 X 0 0 0 ANTHONY J BINGHAM 37.50 X 628612 0 13142 MEGAN SMITH 37.50 X 134033 0 23238 JENNIFER HOMER CORSINI 37.50 X 169443 0 19313 STEVE EARNEST 37.50 X 151613 0 10264 JULIE NIELSEN 37.50 X 143825 0 9692 AMANDA MILLER 37.50 X 139258 0 3175 RAVANDUR ANILKUMAR 37.50 X 133139 0 18332 1499923 0 97156 15 0 1 0 INSYNC TRAINING LLC 153 BOSTON POST ROAD STE 111 EAST LYME CT 06333 FACILITATION/SPEAKERS 193144 VENABLE LLP PO BOX 62727 BALTIMORE MD 212642727 LEGAL 132251 PASSION PROFITS CONSULTING 8260 BRANCH ROAD ANNANDALE VA 22003 MARKETING CONSULTANT 129499 3 6536797 6536797 CONFERENCES & SEMINARS 611430 13814975 11887675 1927300 PUBLICATIONS 541800 4872797 3111694 1761103 SPONSORSHIPS 900099 691850 691850 19379622 531985 531985 448376 448376 9695052 1875133 9303992 2050841 391060 -175708 215352 215352 JOB BANK 900004 902982 902982 OTHER INCOME 900099 545330 545330 MANAGEMENT FEE 541900 194376 194376 1642688 28754820 15739075 2664085 3814863 794153 510436 283717 6775669 4523786 2251883 64902 64902 663065 916776 -253711 556335 556335 103755 103755 121525 121525 37700 37700 49966 49966 5219735 4199736 1019999 2007852 1999878 7974 1204914 909492 295422 516691 164007 352684 194151 194151 532406 532406 411106 331236 79870 3510757 3471304 39453 927271 36963 890308 135514 75951 59563 COST OF SALES/COMMISSIO 1078363 1078363 INCOME TAX 220980 174531 46449 PERSONAL PROPERTY TAXES 33610 33610 OTHER EXPENSES 3065 3065 25163485 18589675 6573810 0 131 96 2492768 4442143 1344897 1409012 880373 826568 1248190 1323130 8765453 6884353 2442720 1881100 5506842 13571945 7007373 67245 4662397 5156374 25585691 28677613 2574031 2511990 6571642 7237394 2002748 1356823 11148421 11106207 X 14426973 17561109 10297 10297 14437270 17571406 25585691 28677613 X 3591335 -457199 X X 0 1 1 X 0 X 7158953 7210643 6324407 6152705 6536797 33383505 17949061 19206390 13588298 15160602 17618519 83522870 25108014 26417033 19912705 21313307 24155316 116906375 0 0 0 116906375 1454044 999616 903364 1034607 980361 5371992 1454044 999616 903364 1034607 980361 5371992 1089828 363987 17405 485015 1956235 619267 951830 878621 985209 739706 4174633 28271153 28732466 21712095 23818138 25875383 128409235 0.91040 0.90360 0.04180 0.04330 X 8748 8748 18598423 18607171 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 7309 3425 14975 8748 34457 250000 250000 250000 250000 1000000 1500000 10297 10297 10297 10297 10297 10297 10297 10297 1.00000 0 0 1136461 640755 495706 7628992 6243598 1385394 1881100 DEPOSITS 66573 DEFERRED TAX ASSET 91898 DUE FROM ASTD CERTIFICATION INSTITUTE 4774657 DUE FROM THE BUREAUCRAT, INCORPORATED 223246 5156374 DEFERRED RENT 1356823 1356823 28754820 25163485 3591335 -457199 -457199 3134136 28960842 -457199 487513 30314 28930528 -175708 -175708 28754820 26299000 1135515 1135515 25163485 0 25163485 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TEMPORARILY RESTRICTED NET ASSETS CONSIST OF FUNDS RECEIVED FOR A PROGRAM ENTITLED "FUND FOR RESEARCH IN TRAINING." DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, ASTD 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. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED ASTD'S TAX POSITIONS AND CONCLUDED THAT ASTD HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, ASTD IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008. ASTD INC. HAS BEEN GRANTED EXEMPTION BY THE INTERNAL REVENUE SERVICE (IRS) FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE IRS HAS ALSO DETERMINED THAT ASTD INC. IS NOT A PRIVATE FOUNDATION. ASTD EARNS UNRELATED BUSINESS INCOME FROM ADVERTISING ACTIVITIES AND CAREER CENTER ACTIVITIES. FEDERAL AND STATE INCOME TAX EXPENSE INCURRED BY ASTD INC. WAS APPROXIMATELY $220,000 AND $244,000 FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE INCOME INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 487,513. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS FROM DISPOSAL OF PROPERTY & EQUIPMENT REPORTED ON LINE 7 -175,708. PART XIII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 959,807. LOSS FROM DISPOSAL OF PROPERTY & EQUIPMENT REPORTED ON LINE 7 175,708. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCE 189799 0 0 0 0 0 0 189799 0 189799 0 0 0 0 0 0 X X X 0 0 0 1 0 1 0 1 0 ANTHONY J BINGHAM 379269 0 246827 0 2516 0 7350 0 6959 0 642921 0 0 0 MEGAN SMITH 129563 0 4470 0 0 0 7350 0 16869 0 158252 0 0 0 JENNIFER HOMER CORSINI 156526 0 11573 0 1344 0 4859 0 15472 0 189774 0 0 0 STEVE EARNEST 144866 0 5108 0 1639 0 4472 0 6764 0 162849 0 0 0 JULIE NIELSEN 137981 0 5844 0 0 0 3881 0 6755 0 154461 0 0 0 RAVANDUR ANILKUMAR 129436 0 3703 0 0 0 808 0 18475 0 152422 0 0 0 PART I, LINE 5 THE CEO'S PAY IS BASED ON A BALANCED SCORECARD, WITH ONE COMPONENT BEING ORGANIZATIONAL REVENUE. PART I, LINE 6 THE CEO'S PAY IS BASED ON A BALANCED SCORECARD, WITH ONE COMPONENT BEING ORGANIZATIONAL NET INCOME PART I, LINE 7 PER THE CEO'S FORMAL AGREEMENT, THERE WAS AN ACCRUAL FOR A RETENTION BONUS. FORM 990, PART VI, SECTION A, LINE 4 CHANGE PERMITS BOTH BOD AND MEMBERS TO APPROVE BYLAW AMENDMENTS. FORM 990, PART VI, SECTION A, LINE 6 ASTD IS THE WORLD'S LARGEST PROFESSIONAL ASSOCIATION DEDICATED TO THE TRAINING AND DEVELOPMENT FIELD. ASTD'S MEMBERS WORK AS TRAINING AND DEVELOPMENT PROFESSIONALS WITHIN ORGANIZATIONS OF ALL SIZES, IN THE PRIVATE AND PUBLIC SECTORS, AS INDEPENDENT CONSULTANTS, AND AS SUPPLIERS. FORM 990, PART VI, SECTION A, LINE 7A A SELECTION COMMITTEE APPOINTED BY THE ASTD BOARD OF DIRECTORS APPOINTS NINE MEMBERS OF THE ASTD BOARD IN ACCORDANCE WITH THE ASTD BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO PROVISIONS OF ASTD BYLAWS AND CHAPTER 181 OF THE WISCONSIN STATUTES, ASTD'S MEMBERS HAVE THE RIGHT TO APPROVE AMENDMENTS TO THE ARTICLES AND BYLAWS AND OTHER FUNDAMENTAL TRANSACTIONS SUCH AS SALE OF ASSETS OTHER THAN IN THE REGULAR COURSE OF BUSINESS, MERGER, AND DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 AS STATED IN POLICY 3.10, THE FINANCIAL PERFORMANCE COMMITTEE OF THE BOARD REVIEWS ASTD'S FEDERAL AND STATE TAX FORMS BEFORE THEY ARE FILED WITH THE GOVERNMENT. MANAGEMENT REVIEW - THE TAX FORMS ARE REVIEWED BY THE VP OF FINANCE AND THE CONTROLLER WITH THE MCGLADREY TAX TEAM. ONCE THE FORMS ARE FINALIZED, THE VP OF FINANCE REVIEWS WITH THE PRESIDENT/CEO BEFORE SIGN-OFF, AND THE FORMS ARE SENT TO THE OFFICERS OF THE ASTD BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANY CHANGES ARE DISCUSSED DURING QUARTERLY BOARD MEETINGS. ASTD MAINTAINS CLOSE COMMUNICATION WITH THEIR BOARD MEMBERS THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 ASTD'S COMPENSATION STRUCTURE IS REVIEWED ANNUALLY TO DETERMINE MARKET COMPARABILITY. A MAJOR REVIEW IS CONDUCTED EVERY THREE YEARS. THE REVIEWS ARE BASED ON LOCALLY RELIABLE, PUBLISHED SALARY SURVEYS AND ASTD BENCHMARKS. FORM 990, PART VI, SECTION C, LINE 19 ASTD COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, ASTD HAS CHOSEN NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. ASTD MAKES THESE DOCUMENTS AVAILABLE TO MEMBERS TO THE EXTENT REQUIRED BY LAW. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -457,199. FORM 990, PART XI, LINE 2C THE PROCESS HAS BEEN CONSISTENT WITH PRIOR YEARS. ASTD CERTIFICATION INSTITUTE 1640 KING STREET ALEXANDRIA VA 22305 311788556 CERTIFICATION PROGRAM VA 501(C)(6) AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT 0 THE BUREAUCRAT INC 1640 KING STREET ALEXANDRIA VA 22305 520976456 PROFESSIONAL JOURNAL DC 501(C)(3) LINE 9 AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 ASTD CERTIFICATION INSTITUTE E 4774657 COST ASTD CERTIFICATION INSTITUTE P 194376 COST THE BUREAUCRAT INC E 223241 COST