2024-11-15T16:11:29-06:00 2023-12-31 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2023-01-01 200491108 WORLDATWORK SOCIETY OF CERTIFIED PROFESSIONALS WORL 4809519191 15990 N GREENWAY-HAYDEN LP BL D 1 SCOTTSDALE AZ 85260 T SCOTT CAWOOD CEO 4809519191 2024-11-04 1 1 AMY A O'LOUGHLIN P00869687 6022646835 2024-11-04 2023 2024-10-15 13:58:12Z X T SCOTT CAWOOD 15990 N GREENWAY-HAYDEN LP BL D 160 SCOTTSDALE AZ 85260 3701467 0 X WWW.WORLDATWORK.ORG X 2003 AZ TO PROMOTE THE COMMON BUSINESS INTERESTS OF ITS MEMBERS. 1 0 0 0 0 0 0 0 3080872 3701467 0 0 0 0 3080872 3701467 0 0 0 0 0 0 0 0 0 2795320 3185128 2795320 3185128 285552 516339 13003093 13519532 0 0 13003093 13519532 X WORLDATWORK SOCIETY OF CERTIFIED PROFESSIONALS, AN AFFILIATE OF WORLDATWORK, ADMINISTERS THE EXAMS REQUIRED FOR ATTAINING THE PRESTIGIOUS CERTIFIED COMPENSATION PROFESSIONAL (CCP), THE CERTIFIED BENEFITS PROFESSIONAL (CBP), THE GLOBAL (CONTINUED ON SCHEDULE O) REMUNERATION PROFESSIONAL (GRP) AND THE WORK-LIFE CERTIFIED PROFESSIONAL (WLCP) DESIGNATIONS. 0 0 3185128 3701467 ADMINISTERED EXAMS REQUIRED FOR ATTAINING PROFESSIONAL DESIGNATIONS ASSOCIATED WITH THE DISCIPLINES OF COMPENSATION, BENEFITS AND TOTAL REWARDS PROGRAMS. 3185128 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 1 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X RENEE BOYLE 4809519191 15990 N GREENWAY-HAYDEN LP SCOTTSDALE AZ 85260 T SCOTT CAWOOD CEO 1.00 40.00 X X 0 712981 59979 0 712981 59979 0 0 1 0 0 EXAMINATION FEES 541900 3701467 3701467 3701467 3701467 3701467 0 0 216945 804 250944 AFFILIATE REIMBURSEMENT 2716435 3185128 13003093 13519532 13003093 13519532 0 0 X 13003093 13519532 13003093 13519532 13003093 13519532 516339 100 0 X X 0 1 X 1 0 0 X 20289990 16588523 16588523 3701467 0 3701467 21462844 18277716 18277716 3185128 0 3185128 PART X, LINE 2: THE WORLDATWORK SOCIETY OF CERTIFIED PROFESSIONALS QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES IS REQUIRED. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME WOULD BE TAXABLE. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A MORE LIKELY THAN NOT THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION AND DERECOGNITION OF UNCERTAIN TAX POSITIONS IN INCOME IN THE YEAR OF SUCH CHANGE. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. DURING THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORM 990) AND EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) FOR 2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. AS OF THE DATE OF THIS REPORT, THE 2023 TAX RETURN HAD NOT YET BEEN FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 16,588,523. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 18,277,719. ROUNDING -3. 0 1 0 T SCOTT CAWOOD CEO 0 464079 0 248902 0 0 0 34100 0 25879 0 772960 0 0 PART I: QUESTIONS REGARDING COMPENSATION QUESTION 4B: THE RELATED ORGANIZATION PARTICIPATED IN A 457B RETIREMENT PLAN: T. SCOTT CAWOOD $22,500 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 HAVE A CERTAIN SALARY AND TITLE OF VICE PRESIDENT OR HIGHER (9 EMPLOYEES ELIGIBLE IN 2023) ELIGIBILITY SHOULD NOT BE FOR MORE THAN 10% OF THE ORGANIZATION'S WORKFORCE (105 EMPLOYEES IN 2023). 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. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE REVIEW OF THE CEO 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 CEO AND OTHER KEY EMPLOYEES THAT ARE RECOGNIZED MEMBERS OF THE MANAGEMENT TEAM. THE MOST RECENT REVIEW WAS COMPLETED IN THE 4TH QUARTER OF 2016 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 COMPENSATION DECISIONS FOR THESE POSITIONS WERE MADE BY THE BOARD OF DIRECTORS AND ARE REVIEWED ANNUALLY. ALL DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE MEETING. IN 2020, THE BOARD OF DIRECTORS ELECTED TO PURCHASE ACCESS TO THE 2020 CEO SALARY UPDATE DATABASE WHICH FOCUSES ON ASSOCIATION EXECUTIVES IN LIEU OF AN EXTERNAL AUDIT. FORM 990, PART VI, SECTION A, LINE 3 WORLDATWORK PROVIDES MANAGEMENT AND ADMINISTRATIVE SERVICES TO THE SOCIETY. THE SOCIETY REIMBURSES WORLDATWORK FOR THESE SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CLASS OF MEMBERS, VOTING AND NON-VOTING. WORLDATWORK, AN ARIZONA NON-PROFIT CORPORATION, IS THE SOLE VOTING MEMBER. THOSE PERSONS WHO HAVE RECEIVED CERTIFICATION AS A: CERTIFIED COMPENSATION PROFESSIONAL (CCP); CERTIFIED BENEFITS PROFESSIONAL (CBP); OR GLOBAL REMUNERATION PROFESSIONAL (GRP), AND HAVE SATISFIED SUCH OTHER REQUIREMENTS OR QUALIFICATIONS AS SHALL BE DETERMINED BY THE BOARD OF DIRECTORS FROM TIME TO TIME SHALL BECOME NON-VOTING MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ARE ELECTED BY THE VOTING MEMBER, THE SOLE VOTING MEMBER IS WORLDATWORK, AN ARIZONA NONPROFIT CORPORATION, OR ITS SUCCESSOR IN INTEREST, THROUGH ITS ASSOCIATION BOARD. FORM 990, PART VI, SECTION A, LINE 7B NO MEMBER OTHER THAN THE VOTING MEMBER HAS THE RIGHT TO VOTE ON ANY MATTERS RELATING TO THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. INTERNALLY, THE COMPLETED TAX RETURN IS REVIEWED BY THE DIRECTOR OF FINANCE AND CEO PRIOR TO FILING. THE TAX RETURN WILL BE DISTRIBUTED TO WORLDATWORK EXECUTIVE COMMITTEE WHICH INCLUDES THE BOARD CHAIR AND SECRETARY / TREASURER, FOR REVIEW, AND WILL BE FILED AFTER THEIR APPROVAL HAS BEEN OBTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. WORLDATWORK 14040 N NORTHSIGHT BLVD SCOTTSDALE AZ 85260 316054097 EDUCATION AZ 501(C)(3) LINE 10 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0