2023-11-15T18:48:46-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 043259433 ETHICS & COMPLIANCE OFFICER ASSOCIATION ETHI 7036472185 2650 PARK TOWER DRIVE 802 VIENNA VA 22180 PATRICIA HARNED CEO & BOARD MEMBER EX-OFFICIO 7036472185 2023-11-15 1 PATRICIA HARNED XXX-XX-XXXX 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ETHICS & COMPLIANCE ASSOCIATION PATRICIA J HARNED PHD 2650 PARK TOWER DRIVE 802 VIENNA VA 22180 1841055 0 X WWW.ETHICS.ORG X 1992 DE THE ETHICS & COMPLIANCE ASSOCIATION BRINGS TOGETHER ETHICS & COMPLIANCE PROFESSIONALS AND ACADEMICS FROM ALL OVER THE WORLD TO SHARE TECHNIQUES, RESOURCES, AND EXCITING NEW IDEAS. 14 14 0 0 50524 38078 0 0 1871705 1694304 0 1027 106276 145724 1977981 1841055 0 0 0 0 1130071 1452387 0 0 0 785238 932040 1915309 2384427 62672 -543372 1991466 1278172 1853873 1683951 137593 -405779 X ESTABLISHED IN 1922, THE ETHICS & COMPLIANCE INITIATIVE (ECI) COMPRISES THE TWO OLDEST NONPROFITS IN THE ETHICS & COMPLIANCE INDUSTRY; THE ETHICS RESOURCE CENTER (D.B.A. THE ETHICS RESEARCH CENTER) AND THE ETHICS & COMPLIANCE OFFICER ASSOCIATION (D.B.A. THE ETHICS & COMPLIANCE ASSOCIATION). AS AN ASSOCIATION, ECA BRINGS TOGETHER ETHICS & COMPLIANCE PROFESSIONALS AND ACADEMICS FROM ALL OVER THE WORLD TO SHARE TECHNIQUES, RESOURCES AND EXCITING NEW IDEAS. 0 0 CONFERENCES: ECA HOSTS A TWO-AND-A-HALF-DAY ANNUAL CONFERENCE WITH BREAKOUT SESSIONS TO BENEFIT INDUSTRY PROFESSIONALS, INCLUDING MEMBERS, SPEAKERS, VENDORS, ACADEMICS, STUDENTS AND OTHER MEMBERS OF THE PUBLIC. ECA ALSO HOSTS BEST PRACTICE FORUMS ON SPECIFIC PRACTICES THAT SERVE MEMBERS, SPEAKERS, STUDENTS, AND OTHER MEMBERS OF THE PUBLIC. ADDITIONALLY, THE ECI FELLOWS PROGRAM INCLUDES TWO MEETINGS PER YEAR WHERE SENIOR ETHICS & COMPLIANCE PROFESSIONALS GATHER TO IDENTIFY EMERGING ISSUES AND BUILD NEW KNOWLEDGE. MEMBERSHIP: THE ECA HELPS ITS MEMBERS ACHIEVE EXCELLENCE IN THEIR ROLES AS ETHICS AND COMPLIANCE OFFICERS BY PROVIDING THEM INFORMATION INCLUDING POLICIES, RESEARCH, RELEVANT PUBLICATIONS, BENCHMARKING DATA, AND SURVEY OPPORTUNITIES. EDUCATION: THE ECA OFFERS A VARIETY OF TRAINING AND EDUCATIONAL OPPORTUNITIES THAT UTILIZE A HIGHLY INTERACTIVE FORMAT THAT ENCOURAGES PEER-TO-PEER SHARING, NEW RESEARCH, AND EXPERT INSIGHTS THAT SUPPORT THE KNOWLEDGE AND SKILLS NEEDED TO BUILD AND MAINTAIN A HIGH-QUALITY ETHICS AND COMPLIANCE PROGRAM. ECA'S TRAINING AND EDUCATION OPPORTUNITIES ARE HELD IN-PERSON AND VIA WEB-BASED TECHNOLOGY. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 8 0 1 0 1 1 0 0 0 1 1 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X SUSSAN VOUVALIS 5714804420 2650 PARK TOWER DRIVE STE 802 VIENNA VA 22180 STEVE SCARPINO CHAIR 1.00 1.00 X 0 0 0 BEN BARD VICE CHAIR 1.00 1.00 X 0 0 0 JAMAL AHMED TRUSTEE 1.00 X 0 0 0 MICHELE BROWN TRUSTEE 1.00 X 0 0 0 ROBB CANNING TRUSTEE 1.00 X 0 0 0 KAREN CLAPSADDLE TRUSTEE 1.00 X 0 0 0 SETH COHEN TRUSTEE 1.00 X 0 0 0 NANCY HIGGINS TRUSTEE 1.00 X 0 0 0 NINA MARTIN TRUSTEE 1.00 X 0 0 0 ROBERT MASCOLA TRUSTEE 1.00 X 0 0 0 SUZANNE MILTON TRUSTEE 1.00 X 0 0 0 KATIE SMITH TRUSTEE 1.00 X 0 0 0 YAN TOUGAS TRUSTEE 1.00 X 0 0 0 JULIE KANE TRUSTEE 1.00 X 0 0 0 PATRICIA HARNED CEO 8.00 32.00 X 3418 338364 26923 FLORENCE SUMARAY VP, MARKETING & COMMUNICAT 0.00 40.00 X 0 111669 7536 SEMIHA ESEN VP, RESEARCH & ANALYTICS 3.00 37.00 X 8249 156734 19526 DAN WOLTMAN VP, MEMBER ENGAGEMENT & ST 0.00 40.00 X 0 125482 26165 SUSAN VOUVALIS CHIEF ADMINISTRATIVE OFFICER 20.00 20.00 X 77193 77193 8456 88860 809442 88606 0 0 1 0 0 MEMBERSHIP DUES 900099 883992 883992 TRAINING & EDUCATION 900099 594812 594812 SPONSORSHIPS/EXHIBITS 900099 215500 215500 1694304 1027 1027 ADVISORY SERVICES 900099 95200 95200 ADVERTISING 900099 41550 41550 JOB BOARD POSTINGS 900099 8974 8974 145724 1841055 1789504 50524 1027 365214 931586 27012 58642 69933 34401 213701 108518 1479 9496 98471 74 83791 154332 23665 DUES & PUBLICATIONS 123836 BANK AND CREDIT CARD FE 27513 MISCELLANEOUS 22893 GRAPHIC DESIGN 16856 13014 2384427 1160731 633492 177248 125366 43235 57567 329322 266176 78784 63146 531468 398601 1991466 1278172 14485 62376 539207 476768 1300181 1144807 1853873 1683951 X 137593 -405779 137593 -405779 1991466 1278172 -543372 0 X 0 1 X 1 0 0 1 0 29961 12324 17637 67116 59732 7384 232245 194120 38125 63146 DUE TO AFFILIATES 1144807 1144807 X 3603360 29551 1732754 1762305 1841055 0 1841055 4259301 29551 1845323 1874874 2384427 0 2384427 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH U.S. FEDERAL JURISDICTION. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAINTY IN INCOME TAXES, IF ANY, IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2022 AND 2021, THE ORGANIZATION HAD NO ACCRUAL FOR INTEREST AND/OR PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED AFFILIATES 1,732,754. REVENUE ELIMINATED IN CONSOLIDATION PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED AFFILIATES 1,973,146. EXPENSES OF ELIMINATED DURING CONSOLIDATION -127,823. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDOR 1 0 PROGRAM SERVICES EUROPEAN BUSINESS ETHICS FORUM (EBEF) ANNUAL CONFERENCE 38049 1 0 0 0 1 0 38049 0 38049 0 0 0 0 0 0 PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PART I OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN PREPARING THE FINANCIAL STATEMENTS. PART III ACCOUNTING METHOD: 0 0 0 PATRICIA HARNED CEO 3418 338364 0 0 0 0 136 13424 134 13229 3688 365017 0 0 SEMIHA ESEN VP, RESEARCH & ANALYTICS 8249 156734 0 0 0 0 342 6500 663 12021 9254 175255 0 0 SUSAN VOUVALIS CHIEF ADMINISTRATIVE OFFICER 77193 77193 0 0 0 0 3600 3600 628 628 81421 81421 0 0 DAN WOLTMAN VP, MEMBER ENGAGEMENT & ST 0 125482 0 0 0 0 0 6867 0 19298 0 151647 0 0 SCHEDULE J, PART I THE ECA DOES NOT DIRECTLY HIRE OR COMPENSATE EMPLOYEES. ALL EMPLOYEES ARE EMPLOYED BY THE ETHICS RESOURCE CENTER, INC. (ERC), AN UNRELATED ORGANIZATION UNDER SECTION 501(C)(3). COMPENSATION OF THE INDIVIDUALS LISTED ON ECA'S RETURN WAS DETERMINED UNDER ERC'S POLICIES AND PROCEDURES WHICH SATISFY THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE ECA OPERATES UNDER A COST SHARING AGREEEMENT WITH ERC, APPROVED BY THE BOARD OF DIRECTORS OF EACH ORGANIZATION, UNDER WHICH ERC EMPLOYS BOTH ORGANIZATIONS' STAFF MEMBERS AND PAYS FOR GENERAL AND ADMINISTRATIVE EXPENSES. ECA REIMBURSES ERC FOR ITS SHARE OF THESE EXPENSES. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS SENIOR FELLOWS MEMBERS, FELLOWS MEMBERS, ORGANIZATIONAL MEMBERS AND INDIVIDUAL MEMBERS. EACH LEVEL PAYS A DIFFERENT ANNUAL MEMBERSHIP FEES AND HAS ACCESS TO EVENTS, RESOURCES AND TOOLS TO ENABLE THEM TO MORE EFFECTIVELY BUILD AND SUSTAIN HIGH-QUALITY ETHICS & COMPLIANCE PROGRAMS. BENEFITS VARY BY LEVEL. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS SENIOR FELLOWS MEMBERS, FELLOWS MEMBERS, ORGANIZATIONAL MEMBERS AND INDIVIDUAL MEMBERS. EACH LEVEL PAYS A DIFFERENT ANNUAL MEMBERSHIP FEE AND HAS ACCESS TO EVENTS, RESOURCES AND TOOLS TO ENABLE THEM TO MORE EFFECTIVELY BUILD AND SUSTAIN HIGH-QUALITY ETHICS & COMPLIANCE PROGRAMS. BENEFITS VARY BY LEVEL. FORM 990, PART VI, SECTION A, LINE 7A ORGANIZATIONAL MEMBERS, FELLOWS AND SENIOR FELLOWS SHALL HAVE ONE VOTE ON ALL MATTERS THAT MAY BE PRESENTED TO THE MEMBERS OF THE ASSOCIATION. EACH IS ALSO PROVIDED THE OPPORTUNITY TO NOMINATE INDIVIDUALS TO THE ECA BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B IN 2021, THE FORM 990 WAS PROVIDED TO THE AUDIT AND FINANCE COMMITTEE FOR THEIR REVIEW AND OPPORTUNITY TO DISCUSS WITH THE TAX FIRM. ONCE THAT IS COMPLETED, EVERY MEMBER OF THE BOARD WAS PROVIDED WITH A COPY OF THE 990 AND ACKNOWLEDGED RECEIPT. FORM 990, PART VI, SECTION B, LINE 12C ECA DIRECTORS MUST OPENLY DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICTS OF INTEREST TO THE ECI ETHICS OFFICER AS SOON AS THEY ARISE AND BEFORE THE ECA BOARD OR ITS COMMITTEES MAKE ANY DECISIONS THAT INVOLVE A POTENTIAL CONFLICT. THE ETHICS OFFICER SHALL INFORM THE CHAIR OF THE NOMINATING AND GOVERNANCE COMMITTEE OF ANY CONFLICTS THAT HAVE BEEN DISCLOSED AND WORK WITH THE CHAIR AND THE INTERESTED PERSON ON A PROPOSED RESOLUTION. THE ETHICS OFFICER AND CHAIR OF THE NOMINATING AND GOVERNANCE COMMITTEE SHALL PUT FORWARD TO THE FULL COMMITTEE: ANY MATTER THAT MAY RESULT IN THE DISQUALIFICATION, RESIGNATION OR REMOVAL OF A DIRECTOR; ANY MATTER THAT INVOLVES NON-ROUTINE POLICY INTERPRETATIONS; OR ANY MATTER WITH A PROPOSED OUTCOME THAT WOULD CONSTITUTE AN AMENDMENT OR WAIVER TO THIS POLICY. IF THE MATTER IS PRESENTED TO THE NOMINATING AND GOVERNANCE COMMITTEE ("N&G COMMITTEE") FOR RESOLUTION, THE INTERESTED PERSON WILL BE GIVEN THE OPPORTUNITY TO DISCUSS THE MATTER WITH THE COMMITTEE. FOLLOWING THAT DISCUSSION, THE INTERESTED PERSON SHALL LEAVE THE MEETING TO ALLOW THE N&C COMMITTEE TO DELIBERATE. THE N&G COMMITTEE MEMBERS SHALL DECIDE BY A MAJORITY VOTE IF A CONFLICT OF INTEREST EXISTS AND WHAT MITIGATION ACTIONS, IF ANY, ARE REQUIRED TO BE TAKEN. THE MINUTES OF A MEETING IN WHICH A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED AND DISCUSSED SHALL REFLECT, IF TRUE, THAT A DISCLOSURE WAS MADE AND THAT THE INTERESTED PERSON ABSTAINED FROM VOTING. IF THE ECA NOMINATING AND GOVERNANCE COMMITTEE DETERMINES THAT AN ECA DIRECTOR HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL OR PERCEIVED CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 PART VI, SECTION B LINE 15A THE ETHICS RESOURCE CENTER, THE PARENT ENTITY, IS THE EMPLOYER OF ALL STAFF OF THE ECA, INCLUDING THE CHIEF EXECUTIVE OFFICER. COMPENSATION FOR ALL EMPLOYEES IS DETERMINED BY THE ERC. FORM 990, PART VI, SECTION C, LINE 19 THE FEDERAL FORMS 990 AND 1023, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ETHICS RESEARCH CENTER 2650 PARK TOWER DR STE 802 VIENNA VA 22180 131671026 ETHICS AND COMPLIANCE PROGRAMS NY 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 ETHICS RESOURCE CENTER O 1771768 AMOUNT PAID ETHICS RESOURCE CENTER P 1569000 AMOUNT PAID