2025-06-12T12:39:48-05:00 2024-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-01-01 751247887 AMERICAN SOCIETY OF PENSION PROFESSIONALS AND ACTUARIES AMER 7035169300 4401 N FAIRFAX DRIVE 600 ARLINGTON VA 22203 BRIAN H GRAFF CEO 7035169300 2025-06-12 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z AMERICAN RETIREMENT ASSOCIATION BRIAN H GRAFF 4401 N FAIRFAX DRIVE 600 ARLINGTON VA 22203 32109583 0 X WWW.USARETIREMENT.ORG X 1966 TX SEE PART III, LINE 1. 18 18 92 150 1217155 0 0 351984 25429271 27457383 1064141 1192500 60176 66828 26553588 29068695 54689 47853 0 0 14091698 15211478 0 0 0 11380448 12468935 25526835 27728266 1026753 1340429 35139535 36599402 22177883 18977884 12961652 17621518 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 1 0 1 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 95 0 1 92 1 1 1 0 0 0 1 1 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 X JJ MCKINNEY SEE SCH O SENATORIAL MEMBER: ASPPA 1.00 0.00 X 800 0 0 JEFFERY A ACHESON PRESIDENT 5.00 1.00 X X 0 0 0 MARJORIE MANN PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 SAMUEL BRANDWEIN TREASURER 1.00 1.00 X X 0 0 0 LYNN YOUNG SECRETARY 1.00 0.00 X X 0 0 0 MIRIAM G MATRANGOLA IMMEDIATE PAST PRESIDENT 1.00 0.00 X X 0 0 0 AMANDA IVERSON SENATORIAL MEMBER: ASPPA 1.00 0.00 X 0 0 0 KEITH GREDYS SENATORIAL MEMBER: NAPA 1.00 0.00 X 0 0 0 RENEE SCHERZER SENATORIAL MEMBER: NAPA 1.00 0.00 X 0 0 0 ANGIE VADNAIS SENATORIAL MEMBER: ASEA 1.00 0.00 X 0 0 0 CHARLES BROWN SENATORIAL MEMBER: ASEA 1.00 0.00 X 0 0 0 BRENT NEESE SENATORIAL MEMBER: NTSA 1.00 0.00 X 0 0 0 TONI WHALEY SENATORIAL MEMBER: NTSA 1.00 0.00 X 0 0 0 DIANE GARWOOD SENATORIAL MEMBER: PSCA 1.00 0.00 X 0 0 0 BRANDON DIERSCH SENATORIAL MEMBER: PSCA 1.00 0.00 X 0 0 0 PAUL D'AIUTOLO AT-LARGE MEMBER 1.00 0.00 X 0 0 0 PATRICIA WENZEL AT-LARGE MEMBER 1.00 0.00 X 0 0 0 FRANK PORTER AT-LARGE MEMBER 1.00 0.00 X 0 0 0 BRIAN H GRAFF CEO 50.00 1.00 X 1324390 0 388449 BRIAN P SHORT CFO 40.00 0.00 X 305928 0 40356 VICTORIA BACKER COO 40.00 0.00 X 344580 0 52681 ALLISON WIELOBOB GENERAL COUNSEL 40.00 0.00 X 499205 0 51196 WILLIAM HANSEN CHIEF GOVERNMENT AFFAIRS OFFICER 40.00 0.00 X 457980 0 50727 CHRISTOPHER DEGRASSI CHIEF OF RETIREMENT ED (UNTIL 10/24) 40.00 0.00 X 390734 0 38887 THOMAS CONNOLLY CHIEF SALES OFFICER 40.00 0.00 X 336152 0 39671 JOHN SULLIVAN CHIEF CONTENT OFFICER 40.00 0.00 X 283487 0 39299 3943256 0 701266 41 0 1 0 ADAGE TECHNOLOGIES INC 10 S RIVERSIDE PLAZA CHICAGO IL 60606 SOFTWARE AND CONSULTING 1256200 TC RESTAURANT GROUP 676 BELLEFONTAINE AVE STE A MARION OH 43302 HOSPITALITY 431253 FONTEVA LLC 3033 WILSON BLVD SUITE 700 ARLINGTON VA 22201 SOFTWARE AND CONSULTING 354797 ORLANDO EVENT PRODUCTIONS 7605 PRESIDENTS DR ORLANDO FL 32809 A/V 332471 DIRECTIONS AV STAGING INC PO BOX 681429 SCHAUMBURG IL 601681429 A/V 287074 20 351984 351984 CONFERENCES 900099 10549232 10549232 MEMBERSHIP 900099 8664082 8664082 RETIREMENT PLAN ACADEMY 900099 6613122 6613122 PUBLICATIONS 900099 1429280 212125 1217155 ADVOCACY SPONSORSHIP 900099 114500 114500 87167 87167 27457383 1025936 1025936 14232 14232 3207452 3040888 166564 166564 166564 MISCELLANEOUS 900099 43596 43596 SIGNATURE AWARDS 900099 9000 9000 52596 29068695 26240228 1217155 1259328 47853 2165924 9769111 1448218 1087924 740301 135892 76742 1234000 30000 1040277 72040 434576 906932 717782 868926 5074627 29663 837028 150274 CREDIT CARD FEES 347532 HONORARIA 203570 DUES & SUBSCRIPTIONS 150410 TAXES 115560 43104 27728266 10130180 7670051 697056 997478 1870264 7521795 3741 9796 860393 825254 8712161 5054193 2136603 3657968 11092972 9958102 1160564 1690766 7187762 4268192 35139535 36599402 2528558 2820260 10350513 10312227 805593 569352 8493219 5276045 22177883 18977884 X 12961652 17621518 12961652 17621518 35139535 36599402 X 1340429 478383 2841054 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1 8664082 1527314 11203 1538517 1299612 238905 2112415 1708891 403524 6599746 3345302 3254444 3657968 SECURITY DEPOSITS 73197 DEFERRED COMPENSATION ASSET 709206 RIGHT OF USE LEASED ASSET 3485789 4268192 OPERATING LEASE LIABILITY 4322708 DEFERRED COMPENSATION LIABILITY 709206 ACCRUED PENSION LIABILITY 162255 FINANCE LEASE PAYABLE 81876 5276045 29519733 478383 2655 481038 29038695 30000 30000 29068695 27700921 2655 2655 27698266 30000 30000 27728266 PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FROM ASPPA FOUNDATION, A RELATED ORGANIZATION, REPORTED ON THEA 2,655. CONSOLIDATED FINANCIAL STATEMENTS AND ELIMINATED FOR FORM 990 REPORTING. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FROM ASPPA FOUNDATION, A RELATED ORGANIZATION, REPORTED ON THEA 2,655. CONSOLIDATED FINANCIAL STATEMENTS AND ELIMINATED FOR FORM 990 REPORTING. 1 ACTUARIAL FOUNDATION 475 N MARTINGALE ROAD 600 SCHAUMBURG IL 60173 363968441 501(C)(3) 6000 0 PROGRAM SUPPORT CONGRESSIONAL COALITION ON ADOPTION INSTITUTE 200 MASSACHUSETTS AVE NW 700 WASHINGTON DC 20001 542035617 501(C)(3) 10000 0 PROGRAM SUPPORT WO SMITHNASHVILLE COMMUNITY MUSIC SCHOOL PO BOX 121348 NASHVILLE TN 37212 581560499 501(C)(3) 10000 0 PROGRAM SUPPORT EMPLOYEE BENEFIT RESEARCH INSTITUTE 1100 13TH STREET NW SUITE 878 WASHINGTON DC 20005 521134631 501(C)(6) 8500 0 PROGRAM SUPPORT 3 1 PART I, LINE 2: GRANTEES PROVIDE A DETAILED LIST OF THE AMOUNTS SPENT, WHICH IS VERIFIED AGAINST THE ORIGINAL PROPOSAL. X X X 1 1 X X 0 1 0 BRIAN H GRAFF CEO 1034470 0 200000 0 89920 0 331654 0 56795 0 1712839 0 0 0 ALLISON WIELOBOB GENERAL COUNSEL 468374 0 30000 0 831 0 40392 0 10804 0 550401 0 0 0 WILLIAM HANSEN CHIEF GOVERNMENT AFFAIRS OFFICER 422046 0 35000 0 934 0 40392 0 10335 0 508707 0 0 0 CHRISTOPHER DEGRASSI CHIEF OF RETIREMENT ED (UNTIL 10/24) 260662 0 20000 0 110072 0 38887 0 0 0 429621 0 0 0 VICTORIA BACKER COO 314529 0 30000 0 51 0 40392 0 12289 0 397261 0 0 0 THOMAS CONNOLLY CHIEF SALES OFFICER 270373 0 63744 0 2035 0 39671 0 0 0 375823 0 0 0 BRIAN P SHORT CFO 280877 0 25000 0 51 0 30021 0 10335 0 346284 0 0 0 JOHN SULLIVAN CHIEF CONTENT OFFICER 266456 0 15000 0 2031 0 28964 0 10335 0 322786 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. THE CEO IS AUTHORIZED FOR FIRST-CLASS TRAVEL. 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. DURING THE YEAR, THIS PLAN HAS BEEN CLOSED AND A CASD PLAN PUT IN PLACE. BRIAN GRAFF CEO FUND SPLIT DOLLAR LIFE INSURANCE POLICY X 7521795 7521795 0 1 1 7521795 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 NOVEMBER 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 VII, SECTION A: JJ MCKINNEY RECEIVED $800 AS HONORARIUM FOR BEING A SPEAKER AT THE ASPPA WINTER SYMPOSIUM OUTSIDE OF HIS BOARD DUTIES. FORM 990, PART XI, LINE 9: MINIMUM DEFINED PENSION LIABILITY ADJUSTMENT 290,745. GAIN ON 457(F) LIQUIDATION 2,550,309. 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 2655 ACTUAL AMOUNT ASPPA PENSION EDUCATION AND RESEARCH FOUNDATION INC N 0 ACTUAL AMOUNT