2023-10-12T14:17:59-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 751247887 AMERICAN SOCIETY OF PENSION PROFESSIONALS AND ACTUARIES AMER 7035169300 4401 N FAIRFAX DRIVE 600 ARLINGTON VA 22203 BRIAN H GRAFF CEO 7035169300 2023-10-12 1 BRIAN GRAFF 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMERICAN RETIREMENT ASSOCIATION BRIAN H GRAFF 4401 N FAIRFAX DRIVE 600 ARLINGTON VA 22203 23873759 0 X WWW.USARETIREMENT.ORG X 1966 TX SEE PART III, LINE 1. 18 18 84 150 1106914 0 2567519 0 20206493 23544676 484897 224583 99918 72987 23358827 23842246 142294 186186 0 0 11586899 12600443 0 0 0 8402572 10214544 20131765 23001173 3227062 841073 34260839 34152164 22544107 22607084 11716732 11545080 TO EDUCATE PENSION ACTUARIES, CONSULTANTS, ADMINISTRATORS AND OTHER BENEFITS PROFESSIONALS AND TO PRESERVE AND ENHANCE THE PRIVATE PENSION SYSTEM AS PART OF THE DEVELOPMENT OF A COHERENT NATIONAL RETIREMENT INCOME POLICY. 0 0 CONFERENCES AND EVENTS ARE HELD THROUGHOUT THE YEAR TO PROVIDE CONTINUING EDUCATION AND NETWORKING OPPORTUNITIES AMONG RETIREMENT PLAN PROFESSIONALS IN GOVERNMENT AND INDUSTRY. IT IS ESTIMATED THAT THESE PROGRAMS SERVE APPROXIMATELY 6,000 MEMBERS OF THE INDUSTRY. EDUCATION AND EXAMINATIONS LEAD TO PROFESSIONAL CREDENTIALS AS WELL AS TOPICAL FIELDS OF STUDY AND MAY LEAD TO COLLEGE CREDITS. GOVERNMENT AFFAIRS ACTS AS AN ADVOCATE FOR ITS 35,000+ MEMBERS WITH GOVERNMENT AGENCIES IN ORDER TO PRESERVE AND ENHANCE THE PRIVATE PENSION SYSTEM AS A PART OF A COHESIVE AND COHERENT NATIONAL RETIREMENT INCOME POLICY. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 58 0 1 84 1 1 1 0 0 0 0 0 1 0 X 18 18 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 0 0 X BRIAN SHORT 7035169300 4401 N FAIRFAX DRIVE 600 ARLINGTON VA 22203 JOSEPH F DENOYIOR PRESIDENT 5.00 1.00 X X 0 0 0 MIRIAM G MATRANGOLA PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 JEFFERY A ACHESON TREASURER 1.00 1.00 X X 0 0 0 MARJORIE MANN SECRETARY 1.00 0.00 X X 0 0 0 JOSEPH A NICHOLS IMMEDIATE PAST PRESIDENT 1.00 0.00 X X 0 0 0 NATALIE RE WYATT SENATORIAL MEMBER: ASPPA 1.00 0.00 X 0 0 0 JUSTIN BONESTROO SENATORIAL MEMBER: ASPPA 1.00 0.00 X 0 0 0 CORBY DALL SENATORIAL MEMBER: NAPA 1.00 0.00 X 0 0 0 ALEXANDER G ASSALEY III SENATORIAL MEMBER: NAPA 1.00 0.00 X 0 0 0 VIRGINIA C WENTZ SENATORIAL MEMBER: ASEA 1.00 0.00 X 0 0 0 CLINT BLANKENSHIP SENATORIAL MEMBER: ASEA 1.00 0.00 X 0 0 0 CHRISTOPHER J ZINGARO SENATORIAL MEMBER: NTSA 1.00 0.00 X 0 0 0 LISA STUBBS SENATORIAL MEMBER: NTSA 1.00 0.00 X 0 0 0 ROBIN HOPE SENATORIAL MEMBER: PSCA 1.00 0.00 X 0 0 0 GREG BRACCILI SENATORIAL MEMBER: PSCA 1.00 0.00 X 0 0 0 SAMUEL BRANDWEIN AT-LARGE MEMBER 1.00 0.00 X 0 0 0 PATRICIA WENZEL AT-LARGE MEMBER 1.00 0.00 X 0 0 0 LYNN YOUNG AT-LARGE MEMBER 1.00 0.00 X 0 0 0 BRIAN H GRAFF CEO 50.00 1.00 X 1192887 0 382263 BRIAN P SHORT CFO 40.00 0.00 X 204123 0 17813 VICTORIA BACKER COO 40.00 0.00 X 314965 0 46239 ALLISON WIELOBOB GENERAL COUNSEL 40.00 0.00 X 457631 0 44844 WILLIAM HANSEN CHIEF GOVERNMENT AFFAIRS OFFICER 40.00 0.00 X 417043 0 44657 NEVIN ADAMS CHIEF CONTENT OFFICER 40.00 0.00 X 345895 0 48699 CHRISTOPHER DEGRASSI CHIEF OF RETIREMENT EDUCATION 40.00 0.00 X 331653 0 35488 THOMAS CONNOLLY CHIEF SALES OFFICER 40.00 0.00 X 312628 0 34835 3576825 0 654838 31 0 1 0 ARAMARK SPORTS & ENTERTAINMENT 333 S FRANKLIN ST TAMPA FL 33602 CONVENTION/MEETING SERVICES 644684 LSAV POWERHOUSE 3912 W MCLEAN AVE CHICAGO IL 60647 CONVENTION/MEETING SERVICES 375348 DIRECTIONS AV STAGING INC PO BOX 681429 SCHAUMBURG IL 60168 CONVENTION/MEETING SERVICES 343107 ADAGE TECHNOLOGIES INC 10 S RIVERSIDE PLAZA CHICAGO IL 60606 IT/WEB CONSULTING 285341 FINNEGAN HENDERSON FARABOW GARRETT & PO BOX 426059 WASHINGTON DC 200426059 LEGAL SERVICES 280551 18 MEMBERSHIP 900099 7973413 7973413 CONFERENCES 900099 7930226 7930226 RETIREMENT PLAN ACADEMY 900099 6234366 6234366 PUBLICATIONS 900099 1307429 200515 1106914 ASPPA BENEFIT COUNCILS 900099 76302 76302 22940 22940 23544676 226084 226084 30012 31513 -1501 -1501 -1501 MISCELLANEOUS 900099 55679 55679 SIGNATURE AWARDS 900099 10200 10200 INSURANCE CLAIM PROCEEDS 900099 7108 7108 72987 23842246 22437762 1106914 297570 186186 2059206 8181941 1179781 602267 577248 275685 61213 688857 30012 867220 36535 654364 707707 3950 706279 637886 3963288 48915 803515 122702 CREDIT CARD FEES 347120 HONORARIA 115298 DUES & SUBSCRIPTIONS 63853 TAXES 38815 41330 23001173 8598508 10621674 2391704 2989247 24011 11360 571569 560156 6792154 4433218 2947644 2358936 11774660 9866379 84007 343421 7868736 7400991 34260839 34152164 2626407 2536700 8593637 10497047 1249162 1032091 10074901 8541246 22544107 22607084 X 11716732 11545080 11716732 11545080 34260839 34152164 X 841073 -2093654 1080929 X 0 1 X 1 0 148000 148000 148000 1 NATIONAL REPUBLICAN CONGRESSIONAL COMMITTEE 320 FIRST ST SE WASHINGTON DC 20003 15000 DEMOCRATIC CONGRESSIONAL CAMPAIGN COMMITTEE 430 S CAPITOL ST SE WASHINGTON DC 20003 15000 NATIONAL REPUBLICAN SENATORIAL COMMITTEE 425 2ND ST NE WASHINGTON DC 20002 15000 DEMOCRATIC SENATORIAL CAMPAIGN COMMITTEE 120 MARYLAND AVE NE WASHINGTON DC 20002 15000 FRIENDS OF JOHN THUNE PO BOX 841 SIOUX FALLS SD 57101 3000 MADISON PAC 415 NEW JERSEY AVE SE UNIT 1 WASHINGTON DC 20003 5000 SALAZAR FOR CONGRESS 8616 BUCKBOARD DR ALEXANDRIA VA 22308 5000 VIRGINIA FOXX FOR CONGRESS PO BOX 2676 BOONE NC 28607 6000 PORT PAC 1111 19TH ST NW STE 1100 WASHINGTON DC 20036 5000 VERN BUCHANAN FOR CONGRESS 1110 TRINITY DR ALEXANDRIA VA 22314 9000 HOOPS PAC PO BOX 3314 PORTLAND OR 97208 5000 VERN PAC 1110 TRINITY DR ALEXANDRIA VA 22314 5000 ROSEN FOR NEVADA 600 PENNSYLVANIA AVE SE 15845 WASHINGTON DC 20003 5000 DREAM PAC 415 NEW JERSEY AVE SE UNIT 1 WASHINGTON DC 20003 5000 CRAPO VICTORY COMMITTEE 228 SOUTH WASHINGTON ST 115 ALEXANDRIA VA 22314 5000 PEOPLE FOR PATTY MURRAY PO BOX 3662 SEATTLE WA 98124 5000 STAND WITH SANCHEZ 415 NEW JERSEY AVE SE UNIT 1 WASHINGTON DC 20003 5000 NEVADANS FOR STEVEN HORSFORD PO BOX 15096 WASHINGTON DC 20003 2500 LEGPAC 83 IVY ST SE WASHINGTON DC 20003 2500 FAMILIES FOR JAMES LANKFORD PO BOX 1639 BETHANY OK 73008 5000 MCCONNELL SENATE COMMITTEE PO BOX 1496 LOUISVILLE KY 40201 10000 0 0 1 7973413 1136902 -1066286 70616 797341 -726725 2046967 1644140 402827 4745187 2789078 1956109 2358936 SECURITY DEPOSITS 73197 DEFERRED COMPENSATION ASSET 516889 RABBI TRUST DEFERRED COMPENSATION ASSET 2387067 RIGHT OF USE LEASED ASSET 4423838 7400991 OPERATING LEASE LIABILITY 5466013 DEFERRED COMPENSATION LIABILITY 516889 ACCRUED PENSION LIABILITY 138969 RABBI TRUST DEFERRED COMPENSATION LIABILITY 2387067 FINANCE LEASE PAYABLE 32308 8541246 X 21721159 -2093654 2579 -2091075 23812234 30012 30012 23842246 22973740 2579 2579 22971161 30012 30012 23001173 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME OF ASPPA FOUNDATION 2,579. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF ASPPA FOUNDATION 2,579. 1 EBRI-EDUCATION AND RESEARCH FUND 1100 13TH STREET NW STE 878 WASHINGTON DC 20005 521190398 501(C)(3) 29750 0 PROGRAM SUPPORT NATIONAL REPUBLICAN CONGRESSIONAL COMMITTEE 320 FIRST ST SE WASHINGTON DC 20003 527 15000 0 GENERAL SUPPORT DEMOCRATIC CONGRESSIONAL CAMPAIGN COMMITTEE 430 S CAPITOL ST SE WASHINGTON DC 20003 527 15000 0 GENERAL SUPPORT NATIONAL REPUBLICAN SENATORIAL COMMITTEE 425 2ND ST NE WASHINGTON DC 20002 527 15000 0 GENERAL SUPPORT DEMOCRATIC SENATORIAL CAMPAIGN COMMITTEE 120 MARYLAND AVE NE WASHINGTON DC 20002 527 15000 0 GENERAL SUPPORT VIRGINIA FOXX FOR CONGRESS PO BOX 2676 BOONE NC 28607 527 6000 0 GENERAL SUPPORT VERN BUCHANAN FOR CONGRESS 1110 TRINITY DR ALEXANDRIA VA 22314 527 9000 0 GENERAL SUPPORT MCCONNELL SENATE COMMITTEE PO BOX 1496 LOUISVILLE KY 40201 527 10000 0 GENERAL SUPPORT 1 7 PART I, LINE 2: GRANTEES PROVIDE A DETAILED LIST OF THE AMOUNTS SPENT, WHICH IS VERIFIED AGAINST THE ORIGINAL PROPOSAL. OTHER CONTRIBUTIONS MADE ARE TO POLITICAL ACTION COMMITTEES. X X 1 1 X X 0 1 0 BRIAN H GRAFF CEO 956053 0 150000 0 86834 0 326750 0 55513 0 1575150 0 0 0 ALLISON WIELOBOB GENERAL COUNSEL 432060 0 25000 0 571 0 35488 0 9356 0 502475 0 0 0 WILLIAM HANSEN CHIEF GOVERNMENT AFFAIRS OFFICER 391445 0 25000 0 598 0 35488 0 9169 0 461700 0 0 0 NEVIN ADAMS CHIEF CONTENT OFFICER 318680 0 25000 0 2215 0 35488 0 13211 0 394594 0 0 0 CHRISTOPHER DEGRASSI CHIEF OF RETIREMENT EDUCATION 304438 0 25000 0 2215 0 35488 0 0 0 367141 0 0 0 VICTORIA BACKER COO 289493 0 25000 0 472 0 35488 0 10751 0 361204 0 0 0 THOMAS CONNOLLY CHIEF SALES OFFICER 250410 0 60000 0 2218 0 34835 0 0 0 347463 0 0 0 BRIAN P SHORT CFO 198620 0 5000 0 503 0 8227 0 9586 0 221936 0 0 0 PART I, LINE 1A THERE IS A TAX GROSS UP FOR DISABILITY AND LIFE INSURANCE. MONTHLY CLUB DUES ARE PAID ALONG WITH RELEVANT T&E CHARGES. THE CLUB IS PRIMARILY FOR BUSINESS ENTERTAINMENT. PART I, LINE 4B THE ORGANIZATION HAS AN UNFUNDED, NON-QUALIFIED DEFERRED COMPENSATION PLAN WITH BRIAN GRAFF UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. INCLUDED IN DEFERRED COMPENSATION IN PART II, COLUMN C IS A TOTAL OF $291,262 REPRESENTING THE AMOUNT OF COMPENSATION REPORTED RATABLY OVER THE SERVICE PERIOD OF THE PLAN. FORM 990, PART VI, SECTION A, LINE 6 THE AMERICAN RETIREMENT ASSOCIATION IS THE PREMIER EDUCATOR AND POLICY ADVOCATE FOR OVER 35,000 CAREER PROFESSIONALS ACTIVELY ENGAGED IN THE RETIREMENT PLAN INDUSTRY. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINEES FOR THE GOVERNING BOARD ARE SELECTED BY THE NOMINATING COMMITTEE AND MEMBERS APPROVE (OR NOT) BY MAJORITY VOTE AT THE ANNUAL BUSINESS MEETING. FORM 990, PART VI, SECTION A, LINE 7B A MAJORITY OF THE CREDENTIALED MEMBERS MUST VOTE AFFIRMATIVELY FOR A CHANGE TO TAKE EFFECT WHEN THERE IS A CHANGE TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE FORM 990 WAS THEN SHARED WITH VARIOUS OFFICERS OF THE BOARD (THE PRESIDENT, PRESIDENT-ELECT, AND TREASURER) PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY ANNUALLY DISCLOSE OR UPDATE TO THE PRESIDENT ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT GIVES RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT, HE OR SHE DETERMINES WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE AND CHIEF EMPLOYED FINANCE EXECUTIVE MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD APPOINTS OFFICERS (USUALLY PRESIDENT AND PRESIDENT ELECT) TO NEGOTIATE COMPENSATION FOR THE CEO. ALL OTHER COMPENSATION IS DETERMINED BY THE MANAGEMENT COUNCIL, WHICH CONSISTS OF THE PRESIDENT, PRESIDENT ELECT AND EXECUTIVE DIRECTOR. COMPARABLE DATA IS USED AND DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT ARE DOCUMENTED AS WELL. THE LAST COMPENSATION REVIEW TOOK PLACE IN MARCH 2023. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: MINIMUM DEFINED PENSION LIABILITY ADJUSTMENT 1,080,929. ASPPA PRACTICES LLC 4401 N FAIRFAX DRIVE STE 600 ARLINGTON VA 22203 260778592 LICENSING TMS DE 0 0 AMERICAN RETIREMENT ASSOCIATION ASPPA PENSION EDUCATION AND RESEARCH FOUNDATION INC 4401 N FAIRFAX DRIVE STE 600 ARLINGTON VA 22203 521093826 TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS OF ACTUARIAL SCIENCE VA 501(C)(3) LINE 12A, I AMERICAN RETIREMENT ASSOCIATION 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 ASPPA PENSION EDUCATION AND RESEARCH FOUNDATION INC B 2579 ACTUAL AMOUNT ASPPA PENSION EDUCATION AND RESEARCH FOUNDATION INC N 0 ACTUAL AMOUNT