2023-11-15T18:43:25-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 131671026 ETHICS RESOURCE CENTER INC ETHI 7036472185 2650 PARK TOWER DRIVE 802 VIENNA VA 22180 PATRICIA HARNED CHIEF EXECUTIVE OFFICER 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 RESEARCH CENTER PATRICIA J HARNED PHD 2650 PARK TOWER DRIVE 802 VIENNA VA 22180 1676410 0 X WWW.ETHICS.ORG X 1942 NY THE ETHICS & COMPLIANCE INITIATIVE (ECI) IS A BEST PRACTICE COMMUNITY OF ORGANIZATIONS THAT ARE COMMITTED TO CREATING AND SUSTAINING HIGH-QUALITY ETHICS & COMPLIANCE PROGRAMS. ECI BRINGS TOGETHER ETHICS AND COMPLIANCE PROFESSIONALS AND ACADEMICS FROM ALL OVER THE WORLD TO SHARE TECHNIQUES, RESEARCH AND, MOST OF ALL, EXCITING NEW IDEAS.ECI IS THE LEADING PROVIDER OF INDEPENDENT RESEARCH ABOUT WORKPLACE INTEGRITY, ETHICAL STANDARDS, AND COMPLIANCE PROCESSES AND PRACTICES IN PUBLIC AND PRIVATE INSTITUTIONS. OUR RESEARCH INCLUDES THE LONG-STANDING NATIONAL BUSINESS ETHICS SURVEY (NBES) OF WORKPLACE CONDUCT IN THE UNITED STATES AND THE MORE RECENT GLOBAL BUSINESS ETHICS SURVEY (GBES) OF WORKPLACES IN LEADING WORLD ECONOMIES. ECI PUBLISHES RESEARCH FINDINGS BASED ON THE GBES THROUGH A VARIETY OF SO FORMATS INCLUDING PUBLIC SUMMARY REPORTS, INFOGRAPHICS, INTERACTIVE GRAPHICS AND PRESENTATIONS. 17 17 27 0 0 0 1508280 1060641 1252731 614741 192 1028 35357 0 2796560 1676410 0 0 0 0 862830 1032158 0 0 250190 707477 911437 1570307 1943595 1226253 -267185 3189792 4216763 373076 1667232 2816716 2549531 X EMPOWERING ORGANIZATIONS TO BUILD AND SUSTAIN HIGH QUALITY ETHICS.THE ETHICS & COMPLIANCE INITIATIVE (ECI) IS A BEST PRACTICE COMMUNITY OF ORGANIZATIONS THAT ARE COMMITTED TO CREATING AND SUSTAINING HIGH-QUALITY ETHICS & COMPLIANCE PROGRAMS. ECI BRINGS TOGETHER ETHICS AND COMPLIANCE PROFESSIONALS AND ACADEMICS FROM ALL OVER THE WORLD TO SHARE TECHNIQUES, RESEARCH AND, MOST OF ALL, EXCITING NEW IDEAS.ECI IS THE LEADING PROVIDER OF INDEPENDENT RESEARCH ABOUT WORKPLACE INTEGRITY, ETHICAL STANDARDS, AND COMPLIANCE PROCESSES AND PRACTICES IN PUBLIC AND PRIVATE INSTITUTIONS. OUR RESEARCH INCLUDES THE LONG-STANDING NATIONAL BUSINESS ETHICS SURVEY (NBES) OF WORKPLACE CONDUCT IN THE UNITED STATES AND THE MORE RECENT GLOBAL BUSINESS ETHICS SURVEY (GBES) OF WORKPLACES IN LEADING WORLD ECONOMIES. ECI PUBLISHES RESEARCH FINDINGS BASED ON THE GBES THROUGH A VARIETY OF SO FORMATS INCLUDING PUBLIC SUMMARY REPORTS, INFOGRAPHICS, INTERACTIVE GRAPHICS AND PRESENTATIONS. 0 0 1587692 614741 IN 2021, ERC BUILT UPON THE PRINCIPLES AND PRACTICES OF HIGH QUALITY ETHICS & COMPLIANCE PROGRAMS (HQPS), BASED ON THE WORK OF A BLUE RIBBON PANEL, AND EXPANDED THE GLOBAL BUSINESS ETHICS SURVEY TO FIVE ADDITIONAL COUNTRIES. ERC DEVELOPED AND RELEASED TALKING THE WALK, A MONTHLY CASE STUDY DESIGNED TO ENCOURAGE CONVERSATIONS ABOUT IMPORTANT ETHICS & COMPLIANCE ISSUES, AND ETHICSTAT, A KEY LEARNING POINT FROM ERC RESEARCH THAT CAN BE UTILIZED IN COMPANY REPORTS ETC. IN 2020, ERC CONTINUED TO SUPPORT ORGANIZATIONS THROUGH FEE-FOR-SERVICE CONSULTING. 1587692 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 19 0 1 27 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ NY X SUSAN VOUVALIS 7036472185 2650 PARK TOWER DRIVE 802 VIENNA VA 22180 LARRY THOMPSON CHAIR 1.00 X 0 0 0 ASHLEY WATSON VICE CHAIR 1.00 X 0 0 0 BEN BARD DIRECTOR 1.00 1.00 X 0 0 0 MELISSA S BARNES DIRECTOR 1.00 X 0 0 0 EMMANUEL LULIN DIRECTOR 1.00 1.00 X 0 0 0 JULIE KANE DIRECTOR 1.00 X 0 0 0 ALEC KOCH DIRECTOR 1.00 X 0 0 0 DAVID OGDEN DIRECTOR 1.00 X 0 0 0 JEFF PARAVANO DIRECTOR 1.00 X 0 0 0 CYNTHIA PATTON DIRECTOR 1.00 X 0 0 0 TAMEIKA POPE DIRECTOR 1.00 X 0 0 0 AL ROSA DIRECTOR 1.00 X 0 0 0 STEVE SCARPINO DIRECTOR 1.00 1.00 X 0 0 0 JILL SOMMERS DIRECTOR 1.00 X 0 0 0 GLENN STASTNY DIRECTOR 1.00 X 0 0 0 CHARLIE WHITAKER DIRECTOR 1.00 X 0 0 0 SALLY YATES DIRECTOR 1.00 X 0 0 0 PATRICIA HARNED CEO 32.00 8.00 X 338364 3418 26923 SEMIHA ESEN VP, RESEARCH & ANALYTICS 37.00 3.00 X 156734 8249 19526 SUSAN A VOUVALIS CHIEF ADMINISTRATIVE OFFICE 20.00 20.00 X 77193 77193 8456 572291 88860 54905 2 0 1 0 IPSOS 301 MERRITT 7 NORWALK CT 06851 SURVEY SERVICES 209638 OPTFINITY LLC 7405 ALBAN STATION COURT SUITE B205 SPRINGFIELD VA 22150 IT SERVICES 103690 2 1060641 1060641 ADVISORY SERVICE FEES 900099 614522 614522 PRODUCT SALES 900099 219 219 614741 1028 1028 1676410 614741 0 1028 X 621692 247148 356111 18433 235765 365757 -293039 163047 34496 34496 63544 63544 76661 40503 27258 8900 12717 7004 5713 14780 12660 2120 402507 321209 76542 4756 69306 150 66375 2781 10506 15 10482 9 14473 7237 4824 2412 107437 49631 41262 16544 16956 11 16945 5738 5738 764 764 49196 35685 13511 22784 22784 MEMBERSHIP & SUBSCRIPTI 92233 62269 29964 PROFESSIONAL DEVELOPMEN 35283 35283 BAD DEBT EXPENSE 25000 25000 GRAPHIC DESIGN 16323 6510 45 9768 15434 431903 -440009 23540 1943595 1587692 105713 250190 2757 215 746946 588044 253500 832101 965089 206794 74754 70489 926221 356086 104196 570135 29 29 5044 1042521 1943912 3189792 4216763 184798 455335 188278 1211897 373076 1667232 X 1703672 1464308 1113044 1085223 2816716 2549531 3189792 4216763 -267185 0 X X 0 1 X 1 0 X 894064 524758 691610 1508280 1060641 4679353 894064 524758 691610 1508280 1060641 4679353 1232229 3447124 148 2572 1590 192 1028 5530 44437 46725 17916 35357 144435 4829318 2842524 0.71380 0.77980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29961 12324 17637 122971 84600 38371 773289 259162 514127 570135 DUE FROM RELATED PARTIES 844806 DEPOSITS 42340 RIGHT OF USE ASSETS 1056766 1943912 CAPITAL LEASE LIABILITY 1210897 DEFERRED REVENUE 1000 1211897 X 3575540 29551 1869579 1899130 1676410 0 1676410 4259301 29551 2286155 2315706 1943595 0 1943595 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 ERC'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, ERC HAD NO ACCRUAL FOR INTEREST AND/OR PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED AFFILIATES 1,869,579. REVENUE ELIMINATED IN CONSOLIDATION PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED AFFILIATES 2,413,978. EXPENSES ELIMINATED DURING CONSOLIDATION -127,823. 1 X X X X 0 0 0 0 0 0 0 0 0 PATRICIA HARNED CEO 338364 3418 0 0 0 0 13424 136 13229 134 365017 3688 0 0 SEMIHA ESEN VP, RESEARCH & ANALYTICS 156734 8249 0 0 0 0 6500 342 12021 663 175255 9254 0 0 SUSAN A VOUVALIS CHIEF ADMINISTRATIVE OFFICE 77193 77193 0 0 0 0 3600 3600 628 628 81421 81421 0 0 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 ERC 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 ERC 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 ERC NOMINATING AND GOVERNANCE COMMITTEE DETERMINES THAT AN ERC 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, LINE 15A THE TERMS OF THE CHIEF EXECUTIVE OFFICER'S EMPLOYMENT ARE DETERMINED BY THE EXECUTIVE COMMITTEE OF THE ERC BOARD OF DIRECTORS. THE ERC IS THE EMPLOYING ENTITY FOR ALL STAFF. THE CEO PROVIDES THE ERC EXECUTIVE COMMITTEE A WRITTEN SELF-EVALUATION EACH YEAR, AND THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL PERFORMANCE REVIEW, SEEKING INPUT FROM DIRECTORS ON BOTH OF THE ERC AND ECA BOARDS AS NEEDED. PART VI, LINE 15B BEFORE ANY CHANGES TO COMPENSATION ARE MADE, THE INDEPENDENT BOARD REVIEWS COMPENSATION BASED ON COMPARABILITY DATA FROM OTHER SIMILAR ORGANIZATIONS. CHANGES TO COMPENSATION, IF ANY, ARE THEN APPROVED BY THE BOARD AND DOCUMENTED IN MEETING MINUTES. 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. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 10,747. MANAGEMENT AND GENERAL EXPENSES 15,417. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,164. SURVEY SUPPORT SERVICES: PROGRAM SERVICE EXPENSES 160,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,631. CONSULTANTS: PROGRAM SERVICE EXPENSES 149,831. MANAGEMENT AND GENERAL EXPENSES 61,125. FUNDRAISING EXPENSES 4,756. TOTAL EXPENSES 215,712. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ETHICS AND COMPLIANCE OFFICER ASSOCIATION 2650 PARK TOWER DR STE 802 VIENNA VA 22180 043259433 CONFERENCES AND MEMBERSHIP DE 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 ETHICS & COMPLIANCE ASSOCIATION O 1771768 AMOUNT PAID ETHICS & COMPLIANCE ASSOCIATION Q 1569000 AMOUNT PAID