2012-09-05T16:25:13-05:00 2011-12-31 341884125 CBIZ MHM LLC 3101 N CENTRAL AVE STE 300 PHOENIX AZ 85012 990 2011-01-01 316054097 WORLDATWORK WORL 4809519191 14040 NORTH NORTHSIGHT BOULEVARD SCOTTSDALE AZ 852603601 W GREG NELSON 4809519191 2012-08-22 1 AMY A O'LOUGHLIN P00869687 6022646835 2011 2016-02-24 21:20:13Z ANNE RUDDY 14040 N NORTHSIGHT BLVD SCOTTSDALE AZ 852603601 26919792 0 X WWW.WORLDATWORK.ORG X 1955 AZ WORLDATWORK ENABLES ORGANIZATIONS TO REWARD EMPLOYEES (CONTINUED ON SCHEDULE O)(CONTINUED)IN WAYS THAT SATISFY AND ENGAGE THEM AND PRODUCE DESIRED BUSINESS RESULTS. 11 11 148 75 1414452 96497 0 0 17042745 17217724 1109635 216583 37495 5861 18189875 17440168 0 0 0 0 11897571 12583458 0 0 0 7806178 7799118 19703749 20382576 -1513874 -2942408 21409372 21546794 18408419 21488249 3000953 58545 X TO SPONSOR AND CONDUCT EDUCATIONAL CONFERENCES, SEMINARS, WORKSHOPS AND SYMPOSIA FOR PURPOSES OF INFORMING MEMBERS AND OTHER INTERESTED PARTIES ON CURRENT RESEARCH, LEGISLATION AND PRACTICES IN ALL PHASES OF EMPLOYEE REWARD PROGRAMS (CONTINUED ON SCHEDULE O)INCLUDING COMPENSATION, WAGES, SALARIES, INCENTIVES, EMPLOYEE BENEFITS AND OTHER RELATED FORMS OF EMPLOYEE REMUNERATION. TO ENCOURAGE, PROMOTE, AND PUBLISH RESEARCH IN THE FIELD OF EMPLOYEE MOTIVATION, MORALE, BEHAVIOR, PERFORMANCE APPRAISAL, INNOVATIVE PAY AND REWARD SYSTEMS, PRODUCTIVITY MANAGEMENT TECHNIQUES AND OTHER FUNCTIONS RELATIVE TO COMPENSATION. TO SPONSOR, SUPPORT AND DISTRIBUTE EDUCATIONAL PUBLICATIONS PERTAINING TO COMPENSATION MATTERS TO MEMBERS, SCHOOLS, LIBRARIES, AND OTHER INTERESTED PARTIES. TO ENCOURAGE, ASSIST AND PARTICIPATE WITH OTHER EDUCATIONAL INSTITUTIONS IN STIMULATING INTEREST IN AND PROVIDING CURRICULUM ASSISTANCE FOR COURSES IN THE FIELD OF COMPENSATION, REWARDS AND MOTIVATION. 0 0 6630316 6957745 EDUCATION SERVICES. WORLDATWORK DELIVERS EDUCATIONAL COURSES,SEMINARS, AND TRAINING THROUGH A VARIETY OF CHANNELS IN THE FIELDSOF COMPENSATION, BENEFITS AND WORK-LIFE. 2646318 5189597 MEMBERSHIP. INCLUDES ALL ANNUAL DUES AND FEES PAID TO THEORGANIZATION BY MORE THAN 20,000 MEMBERS. THROUGH MEMBERSHIPS,SUBSCRIBERS RECEIVE THE MONTHLY MAGAZINE, WORKSPAN, ACCESS TOWORLDATWORK DATABASES AND RESOURCES, AND REDUCED PRICES ON COURSESAND SEMINARS. 3213382 3156567 CONFERENCES. WORLDATWORK HOSTS A TOTAL REWARDS CONFERENCEANNUALLY, AS WELL AS OTHER SMALLER, REGIONAL CONFERENCES. REVENUESINCLUDE REGISTRATION FEES, SPONSORSHIP FEES, AND EXHIBIT HALLBOOTH FEES. 1742337 499363 THE ORGANIZATION ALSO PRODUCES AND SELLS ITS OWN BOOKS, PUBLICATIONS AND SURVEYS IN THE FIELD RELATED TO TOTAL REWARD PROGRAMS. THIS WILL INCLUDE ADVERTISING, PUBLICITY AND CAREER CENTER REVENUE GENERATED THROUGH THESE PROGRAMS. 1742337 499363 14232353 1 0 0 1 0 0 0 0 0 0 1 0 0 0 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 1 1 0 0 1 154 0 1 148 1 1 1 1 CA 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 AZ DC X GREG NELSON 4809519191 14040 N NORTHSIGHT BLVD SCOTTSDALE AZ 852603601 DAVID SMITH 2.00 X X 0 0 0 JEFF CHAMBERS 2.00 X X 0 0 0 KAREN ICKES 2.00 X X 0 0 0 SARA MCAULEY 2.00 X 0 0 0 TREVOR BLACKMAN 1.00 X 0 0 0 KEVIN HALLOCK 1.00 X 0 0 0 DAVID LOUCKS 1.00 X 0 0 0 ELIZABETH BASTONI 1.00 X 0 0 0 ANN HATCHER 1.00 X 0 0 0 DESIREE ISABELLE KLEIN-WAGNER 1.00 X 0 0 0 NATHALIE PARENT 1.00 X 0 0 0 ANNE RUDDY 40.00 X 411247 0 20063 WILLIAM G NELSON 40.00 X 232462 0 17893 BETTY SCHARFMAN 40.00 X 193059 0 16339 BONNIE KABIN 40.00 X 190135 0 18795 RYAN JOHNSON 40.00 X 161135 0 17745 CARA WELCH 40.00 X 152136 0 6364 KATHLEEN SERRAPEDE 40.00 X 162905 0 14044 PAUL ROWSON 40.00 X 152905 0 1237 RICHARD KIPLEY 40.00 X 133624 0 12202 SUE HOLLOWAY 40.00 X 129979 0 13434 DAN DEVER 40.00 X 126637 0 17428 MARGARET COIL 0.00 X 11250 0 530 NORMAN HANDSHEAR 0.00 X 12500 0 795 2069974 0 156869 26 1 1 0 SPHERION CORPORATION 4259 COLLECTION CTR DR CHICAGO IL 60693 TEMPORARY STAFFING 190060 MOHANNA AND ASSOCIATES 305 W SPRING CREEK PKWY PLANO TX 75023 ADVERTISING SALES 164112 FREEMAN PO BOX 750036 DALLAS TX 75265 DECORATING 102071 3 EDUCATION REVENUE 900099 6957745 6957745 MEMBERSHIP DUES 900099 5189597 5189597 CONFERENCE REVENUE 900099 3156567 3156567 PUBLICATIONS REV. 511120 1595209 180757 1414452 RESEARCH 900099 318606 318606 17217724 380185 380185 9312042 3980 9476132 3492 -164090 488 -163602 -163602 OTHER REVENUE 900099 5861 5861 5861 17440168 15803272 1414452 222444 1435903 1435903 9257079 6479955 2777124 280431 196302 84129 867299 607109 260190 742746 454170 288576 11555 11555 54395 54395 42612 42612 23440 23440 383803 77912 305891 49609 49609 284903 284903 2983 2983 732511 732511 380215 37079 343136 4549601 4549601 37392 37392 855117 855117 100371 100371 PRINTING AND PUBLICATIO 555454 555454 BANK CHARGES 409252 409252 POSTAGE AND SHIPPING 407163 407163 AFFILIATE REIMBURSEMENT -1716262 -1716262 635004 405764 229240 20382576 14232353 6150223 0 2261 62460 661167 218683 461166 614685 37843 36055 284295 415192 14391795 7690412 6585758 6701383 12410666 12981421 412250 553966 516915 21409372 21546794 10170126 12125694 5099123 5339759 1788923 2692700 1350247 1330096 18408419 21488249 X 3000953 58545 3000953 58545 21409372 21546794 -2942408 0 X 0 1 1 X 0 X 5943369 6037069 5476788 5140894 5189597 27787717 16502414 17690883 11644621 11901851 12028127 69767896 22445783 23727952 17121409 17042745 17217724 97555613 1468 56 58 180 25 1787 0 1468 56 58 180 25 1787 97553826 891802 350978 102021 237802 380185 1962788 891802 350978 102021 237802 380185 1962788 45335 7750 91407 37495 5861 187848 23382920 24086680 17314837 17318042 17603770 99706249 0.97840 0.97620 0.01970 0.02170 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART III - OTHER INCOME DESCRIPTION 2007 2008 2009 2010 2011 OTHER INCOME 45,335 7,750 10,009 5,817 5,861 TAX REFUNDS 0 0 0 0 0 ------- ------- ------- ------- ------- TOTALS 45,335 7,750 10,009 5,817 5,861 42612 42612 19059538 19102150 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 29957 103433 70239 42612 246241 250000 250000 250000 250000 1000000 1500000 1288340 1288340 3327804 1927660 1400144 3651660 1326381 2325279 5288001 4436371 851630 835990 835990 6701383 DEFERRED RENT 1330096 1330096 17440168 20382576 -2942408 1850408 1850408 -1092000 21563000 4345263 4345263 17217737 222431 222431 17440168 22803000 2495121 2495121 20307879 74697 74697 20382576 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 4,345,263. RELATED ORGANIZATION EXPENSES -2,495,121. ROUNDING 266. TOTAL TO SCHEDULE D, PART XI, LINE 8: 1,850,408. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 4,345,263. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST INCOME 380,185. GAIN ON SALE OF ASSETS 488. LOSS ON SALE OF SECURITIES -164,090. MISCELLANEOUS INCOME 5,861. ROUNDING -13. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 2,495,121. PART XIII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE 37,392. INVESTMENT MANAGEMENT EXPENSE 23,440. CURRENCY EXCHANGE 7,370. INCOME TAX PAYMENT 5,929. PRIVILEGE TAX FEE 50. ROUNDING 516. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATION COURSES 3805 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EDUCATION COURSES 194052 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES EDUCATION COURSES 193319 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EDUCATION COURSES 32710 NORTH AMERICA 0 0 PROGRAM SERVICES EDUCATION COURSES 284738 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES EDUCATION COURSES 53703 SOUTH AMERICA 0 0 PROGRAM SERVICES EDUCATION COURSES 10830 SOUTH ASIA 0 0 PROGRAM SUPPORT EDUCATION COURSES 21848 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATION COURSES 81459 0 0 0 0 0 0 795005 81459 876464 0 0 0 0 0 0 X X X X 0 1 0 1 0 1 0 0 0 ANNE RUDDY 325325 0 85922 0 0 0 0 0 20063 0 431310 0 0 0 WILLIAM G NELSON 194462 0 38000 0 0 0 0 0 17893 0 250355 0 0 0 BETTY SCHARFMAN 168059 0 25000 0 0 0 0 0 16339 0 209398 0 0 0 BONNIE KABIN 165135 0 25000 0 0 0 0 0 18795 0 208930 0 0 0 RYAN JOHNSON 141135 0 20000 0 0 0 0 0 17745 0 178880 0 0 0 CARA WELCH 139136 0 13000 0 0 0 0 0 6364 0 158500 0 0 0 KATHLEEN SERRAPEDE 147905 0 15000 0 0 0 0 0 14044 0 176949 0 0 0 PAUL ROWSON 138905 0 14000 0 0 0 0 0 1237 0 154142 0 0 0 MARGARET COIL 11250 0 0 0 0 0 0 0 530 0 11780 0 0 0 NORMAN HANDSHEAR 12500 0 0 0 0 0 0 0 795 0 13295 0 0 0 SUPPLEMENTAL INFORMATION PART III PART I: QUESTIONS REGARDING COMPENSATION QUESTION 4B: THE ORGANIZATION PARTICIPATED IN A 457B RETIREMENT PLAN: ANNE RUDDY $ 8,500 GREG NELSON $16,500 BONNIE KABIN $16,500 ------- TOTAL $41,500 ======= TERMS & CONDITIONS: IT IS A NONQUALIFIED PLAN WHICH HAS THE EFFECT OF DEFERRING COMPENSATION FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES. INTERNAL CRITERIA ARE THAT THE EMPLOYEES HAVE TO BE ON THE ORGANIZATION'S MANAGEMENT TEAM (CURRENTLY 12 EMPLOYEES), WHICH NECESSITATES HAVING A TITLE OF ASSOCIATE DIRECTOR OR HIGHER. ELIGIBILITY CANNOT BE FOR MORE THAN 10% OF THE ORGANIZATION'S WORKFORCE (CURRENTLY 134). PARTICIPATION AND DEFERRAL AMOUNTS CAN ONLY BE ELECTED DURING THE OPEN ENROLLMENT PERIOD FOR THE ORGANIZATION'S BENEFIT PLANS. THERE IS NO VESTING SCHEDULE AS THE DEFERRAL IS EMPLOYEE ONLY WITH NO COMPANY MATCH. QUESTION 5 AND QUESTION 6 AMOUNTS ACCRUED AT YEAR END AND PAID OUT IN 2012 WERE IN ACCORDANCE WITH THE ORGANIZATION'S PERFORMANCE BASED INCENTIVE COMPENSATION PLAN AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION HAD AMENDED ITS BYLAWS TO REMOVE THE EXECUTIVE COMMITTEE, NOMINATIONS COMMITTEE AND THE AUDIT AND FINANCE COMMITTEE WITHIN THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES HAVE MEMBERS. THERE ARE TWO CLASSES OF MEMBERS: REGULAR MEMBERS HAVE VOTING RIGHTS AND MUST BE ENGAGED IN EITHER DESIGNING, ESTABLISHING, EXECUTING, ADMINISTERING OR MANAGING THE COMPENSATION FUNCTIONS. ASSOCIATE MEMBERS ARE NON-VOTING AND ARE ASSOCIATED WITH THE FIELD OF COMPENSATION. ASSOCIATE MEMBERS MAY NOT HOLD ANY ELECTIVE OFFICE, REGIONAL OR NATIONAL. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS ARE TO BE NOTIFIED OF ANY AMENDMENTS TO THE ARTICLES AND CAN RESCIND ANY CHANGES BY A MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 11 THE TAX RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE COMPLETED TAX RETURN IS REVIEWED BY THE PRESIDENT, CFO, CONTROLLER, SECRETARY/TREASURER PRIOR TO FILING. A COMPLETE COPY IS MADE AVAILABLE TO THE ENTIRE WORLDATWORK BOARD OF DIRECTORS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS POSTED TO THE ORGANIZATION'S INTRANET AND ACCESSIBLE TO ALL STAFF AND BOARD MEMBERS. STAFF AND BOARD MEMBERS ARE OBLIGATED TO REVIEW THE POLICY, AT LEAST ANNUALLY, AND COMPLETE A REVIEW AND ACKNOWLEDGEMENT PROCESS INDICATING THAT THEY HAVE READ AND WILL ABIDE BY THESE PROVISIONS. CLEAR GUIDANCE IS PROVIDED REGARDING STEPS TO BE TAKEN TO REPORT A CONCERN OR CONFLICT. IN ADDITION, THESE DOCUMENTS PROVIDE CLEAR DEFINITIONS OF RESPONSIBILITY RELATING TO INVESTIGATIONS OF CONCERNS, AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE REVIEW OF THE PRESIDENT, VICE PRESIDENTS AND OTHER KEY EMPLOYEES THAT ARE RECOGNIZED MEMBERS OF THE MANAGEMENT TEAM. PERIODICALLY THE BOARD OF DIRECTORS OF WORLDATWORK CONTRACTS WITH EXTERNAL SUBJECT MATTER EXPERTS TO COMPLETE AN INDEPENDENT AND THOROUGH REVIEW OF COMPENSATION PRACTICES FOR THE PRESIDENT, VICE PRESIDENTS AND OTHER KEY EMPLOYEES THAT ARE RECOGNIZED MEMBERS OF THE MANAGEMENT TEAM. THE MOST RECENT REVIEW WAS COMPLETED IN THE 2ND QUARTER OF 2012 AND INCLUDED DEVELOPMENT OF GUIDELINES TO COMPLETE THE COMPETITIVE ASSESSMENT FOR DESIGNATED POSITIONS, A DETERMINATION OF COMPETITIVE DATA, COMPILATION OF FINDINGS AND DEVELOPMENT OF COMPENSATION PLAN ACTIONS. FINAL 2012 COMPENSATION DECISIONS FOR THESE POSITIONS WERE MADE BY THE BOARD OF DIRECTORS AND IMPLEMENTED IN THE 3RD QUARTER OF 2012. ALL DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNANCE, BY-LAWS, ANNUAL REPORT AND OTHER IMPORTANT INFORMATION ARE POSTED ON THE ORGANIZATION'S WEBSITE FOR PUBLIC REVIEW. SELECTED INFORMATION FROM THE AUDITED FINANCIAL STATEMENTS IS INCLUDED IN THE ANNUAL REPORT WHICH IS POSTED ON THE COMPANY WEBSITE AND ACCESSIBLE BY THE PUBLIC. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST. CONFLICT OF INTEREST POLICY IS NOT POSTED ON THE WEBSITE PER SE, BUT THERE IS A SECTION REFERENCING STANDARDS OF PROFESSIONAL PRACTICE THAT ADDRESSES CONFLICT OF INTEREST. WORLDATWORK SOCIETY OF CERTIFIED PROF 14040 N NORTHSIGHT BLVD SCOTTSDALE AZ 85260 200491108 ASSOCIATION AZ 501(C)(6) N/A 1 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 WORLDATWORK SOCIETY OF CERT PROFESSIONALS K 1716263 FMV WORLDATWORK SOCIETY OF CERT PROFESSIONALS E 9972638 FMV