2024-02-23T10:39:38-06:00 2023-06-30 541019610 CST GROUP CPAS PC 10740 PARKRIDGE BLVD 5TH FLOOR RESTON VA 201914424 990 2022-07-01 530231868 AMERICAN SOCIETY OF APPRAISERS (ASA) AMER 7034782228 2121 COOPERATIVE WAY 210 HERNDON VA 20171 JOHNNIE WHITE CEO 8002728258 2024-02-21 1 JOHNNIE WHITE XXX-XX-XXXX 0 GLENN SHELTON P00228007 7033912000 2024-02-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHNNIE WHITE 2121 COOPERATIVE WAY 210 HERNDON VA 20171 5770650 0 X WWW.APPRAISERS.ORG X 1952 VA THE AMERICAN SOCIETY OF APPRAISERS (ASA) IS AN INTERNATIONAL ORGANIZATION OF VALUATION PROFESSIONALS AND OTHERS DEDICATED TO PROMOTING THE EXCHANGE OF IDEAS AND EXPERIENCES AMONG ITS MEMBERS; CULTIVATING THE PROFESSION OF APPRAISING; ESTABLISHING AND MAINTAINING PRINCIPLES OF APPRAISAL PRACTICE AND A CODE OF ETHICS FOR THE GUIDANCE OF ITS MEMBERS; MAINTAINING UNIVERSAL RECOGNITION THAT MEMBERS OF THE SOCIETY ARE OBJECTIVE AND UNBIASED APPRAISERS AND CONSULTANTS OF PROPERTY VALUES; AWARDING ONE OR MORE PROFESSIONAL DESIGNATIONS TO QUALIFIED MEMBERS OF THE SOCIETY; AND SEEKING TO ATTAIN RECOGNITION OF THE PROFESSION BY BOTH PUBLIC AND PRIVATE ENTERPRISES. 19 19 30 210 38867 0 3170338 3147165 2243459 2362813 88371 135532 32606 25079 5534774 5670589 0 0 0 0 2852718 3007498 0 0 0 2646830 2340073 5499548 5347571 35226 323018 4970886 7306037 2426306 4341591 2544580 2964446 X THE SOCIETY SHALL PROMOTE THE EXCHANGE OF IDEAS AND EXPERIENCES AMONG ITS MEMBERS; CULTIVATE THE PROFESSION OF APPRAISING; ESTABLISH AND MAINTAIN PRINCIPLES OF APPRAISAL PRACTICE AND A CODE OF ETHICS FOR THE GUIDANCE OF ITS MEMBERS; MAINTAIN UNIVERSAL RECOGNITION THAT MEMBERS OF THE SOCIETY ARE OBJECTIVE, UNBIASED APPRAISERS AND CONSULTANTS OF PROPERTY VALUES; AWARD ONE OR MORE PROFESSIONAL DESIGNATIONS TO QUALIFIED MEMBERS OF THE SOCIETY; AND SEEK TO ATTAIN RECOGNITION OF THE PROFESSION BY BOTH PUBLIC AND PRIVATE ENTERPRISE. 0 0 EDUCATION - INTERNATIONALLY RECOGNIZED AS THE LEADER IN MULTIDISCIPLINE VALUATION EDUCATION, ASA OFFERS A LARGE PROGRAM IN STATE OF THE ART TRAINING COURSES AND SEMINARS FOR VALUATION PROFESSIONALS IN APPRAISAL REVIEW AND MANAGEMENT, BUSINESS VALUATION, GEMS AND JEWELRY, MACHINERY AND TECHNICAL SPECIALTIES, PERSONAL PROPERTY AND REAL PROPERTY. TAUGHT BY EXPERIENCED PRACTITIONERS, ASA COURSES OFFER REAL-WORLD EXPERIENCE AND ARE OFFERED IN ON-SITE, ONLINE AND CLASSROOM FORMATS AS WELL AS AT PRESTIGIOUS UNIVERSITIES. COMMUNICATIONS - ASA'S QUARTERLY ONLINE MAGAZINE, ASA PROFESSIONAL, AND REGULAR E-MAIL NEWSLETTERS PROVIDE TIMELY INFORMATION ON NEWS AND EVENTS AFFECTING THE APPRAISAL PROFESSION. PERIODIC PUBLICATIONS INCLUDING BUSINESS VALUATION REVIEW, THE PERSONAL PROPERTY JOURNAL AND THE MACHINERY AND TECHNICAL SPECIALITIES JOURNAL ADDRESS SCHOLARLY AND TECHNICAL ISSUES OF CONCERN TO VALUATION PRACTITIONERS. ASA PUBLICATIONS ARE THE SOURCE OF INFORMATION ON SIGNIFICANT MATTERS WITHIN THE APPRAISAL PROFESSION INCLUDING TECHNIQUES, STANDARDS, REGULATIONS AND ETHICS. MEETINGS AND CONFERENCES - EACH YEAR ASA INTERNATIONAL HEADQUARTERS AND THE SOCIETY'S LOCAL CHAPTERS ORGANIZE AND SPONSOR NUMEROUS EVENTS AND PROGRAMS DESIGNED TO PROVIDE EDUCATION ON TIMELY APPRAISAL TOPICS AND OPPORTUNITIES FOR THE EXCHANGE OF IDEAS AMONG VALUATION PROFESSIONALS. EVENTS INCLUDE ASA'S ANNUAL MULTIDISCIPLINE INTERNATIONAL APPRAISAL CONFERENCE, ADVANCED BUSINESS VALUATION CONFERENCE AND MACHINERY AND TECHNICAL SPECIALTIES CONFERENCES. DISCIPLINE STRUCTURE - DISCIPLINE COMMITTEES PROVIDE GUIDANCE AND OVERSIGHT IN MATTERS SPECIFIC TO EACH OF THE SOCIETY'S FIVE ACTIVE DISCIPLINES (BUSINESS VALUATION, GEMS AND JEWELRY, MACHINERY AND TECHNICAL SPECIALTIES, PERSONAL PROPERTY AND REAL PROPERTY), INCLUDING EDUCATION, TECHNICAL ISSUES AND BUSINESS DEVELOPMENT. ASA'S MULTIDISCIPLINE STRUCTURE ALLOWS MEMBERS TO ADDRESS ISSUES OF SPECIFIC CONCERN TO THEIR DISCIPLINE WHILE BENEFITING FROM AND BUILDING ON THE SHARED STRENGTH OF VALUATION PRINCIPLES COMMON TO ALL DISCIPLINES. PUBLIC RELATIONS AND LEGISLATIVE AFFAIRS - ASA'S PUBLIC RELATIONS PROGRAM WORKS TO EDUCATE CONSUMERS ABOUT THE IMPORTANCE OF HIRING ACCREDITED APPRAISERS AS WELL AS TO INCREASE ASSOCIATION MEMBERSHIP AND ESTABLISH ASA AS THE PREMIER MULTIDISCIPLINE VALUATION ASSOCIATION. ASA'S LEGISLATIVE AFFAIRS PROGRAM SEEKS TO KEEP MEMBERS INFORMED OF THE STATUS OF LEGISLATION AFFECTING THE APPRAISAL PROFESSION WHILE ACTIVELY WORKING TO SUPPORT LEGISLATION AND REGULATION AT ALL LEVELS OF GOVERNMENT THAT BENEFITS THE PROFESSION AND THE CONSUMER. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 29 0 30 1 1 1 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 VA X THE SOCIETYASA 7034782228 2121 COOPERATIVE WAY HERNDON VA 20171 RICHARD A BERKEMEIER INTERNATIONAL PRESIDENT 10.00 X X 45750 0 0 GARRETT SCHWARTZ INTERNATIONAL VICE PRESIDENT 10.00 X X 5000 0 0 G ADRIAN GONZALEZ INTL SECRETARY / TREASURER 10.00 X X 0 0 0 DAVID CRICK INTL IMMEDIATE PAST PRESIDENT 10.00 X X 23000 0 0 PAUL R COGLEY JR GOVERNOR, REGION 1 2.00 X 6500 0 0 SANDRA J TROPPER GOVERNOR, REGION 2 2.00 X 13250 0 0 SCOTT S MILLER GOVERNOR, REGION 3 2.00 X 0 0 0 THERESA ZEIDLER-SHONAT GOVERNOR, REGION 4 2.00 X 0 0 0 JEFFREY S TARBELL GOVERNOR, REGION 5 2.00 X 23739 0 0 WILLIAM A JOHNSTON BUSINESS VALUATION GOVERNOR 2.00 X 0 0 0 CURTIS KIMBALL BUSINESS VALUATION GOVERNOR 2.00 X 0 0 0 PATTI J GEOLAT GEMS & JEWELRY GOVERNOR 2.00 X 0 0 0 RICHARD C HUNTINGTON GEMS & JEWELRY GOVERNOR 2.00 X 0 0 0 RYAN KINAHAN MACHINE & TECH SPECIALTIES GOVERNOR 2.00 X 375 0 0 SAMUEL SHAPIRO MACHINE & TECH SPECIALTIES GOVERNOR 2.00 X 0 0 0 PATRICK ELA PERSONAL PROPERTY GOVERNOR 2.00 X 0 0 0 LELA HERSH PERSONAL PROPERTY GOVERNOR 2.00 X 0 0 0 DAVID R DOERING REAL PROPERTY GOVERNOR 2.00 X 0 0 0 MICHAEL T ORMAN REAL PROPERTY GOVERNOR 2.00 X 0 0 0 JOHNNIE WHITE CHIEF EXECUTIVE OFFICER 35.00 X 321076 0 32555 BONNY PRICE CHIEF OPERATIONS OFFICER 35.00 X 182378 0 22136 JOSEPH B NOSELLI CHIEF FINANCIAL OFFICER 35.00 X 174478 0 10153 TODD PARADIS CHIEF MARKETING OFFICER 35.00 X 161948 0 15224 JOHN RUSSELL STRATEGIC PARTNERSHIP OFFICER 35.00 X 141169 0 7859 CHIA-LING TSAI DIRECTOR OF INFORMATION TECHNOLOGY 35.00 X 103284 0 22791 BRUCE JOHNSON BUSINESS VALUATION GOVERNOR 0.00 X 21371 0 0 1223318 0 110718 6 1 1 0 JW MARRIOTT TAMPA WATER STREET PO BOX 402642 ATLANTA GA 30384 CONFERENCE SERVICES 190611 PRO TECH ASSOCIATES LLC 5457 TWIN KNOLLS RD STE 400 COLUMBIA MD 21045 MEMBER MANAGEMENT SYSTEM (SAAS) 179825 KONICA MINOLTA BUSINESS SOLUTIONS DEPT LA22988 PASADENA CA 91185 MANAGED IT SERVICES 118445 WHITEFORD TAYLOR & PRESTON LLP 7 ST PAUL ST BALTIMORE MD 21202 LEGAL SERVICES 111655 4 3141308 5857 3147165 EDUCATION & TRAINING 900099 1762753 1762753 ANNUAL CONFERENCE 900099 483691 444824 38867 JOURNAL SUBSCRIPTIONS 611710 98564 98564 DISCIPLINE COMMITTEES 900099 17805 17805 2362813 108081 108081 1519 1519 117679 90228 27451 27451 27451 33393 9833 23560 23560 5670589 2347506 38867 137051 1208561 1396506 76095 151640 174696 89068 47435 12082 27252 49575 452189 289343 217006 32253 248073 3716 42403 EDUCATION AND TRAINING 362996 MEALS 160528 MEMBERSHIP 70023 DISCIPLINES EXPENSES 55327 180804 5347571 1561504 1760483 1252553 1293482 175210 188060 228999 240294 26215 20721 9210 5494 1694140 1835641 1925001 49270 57582 4970886 7306037 358925 257001 1821675 1766412 245706 2318178 2426306 4341591 X 2544580 2964446 2544580 2964446 4970886 7306037 323018 96848 0 X 0 1 X 1 0 0 0 1 3141308 137728 23656 161384 153924 7460 PART I-A, LINE 1: EXPENDITURES MADE DURING FUNDRAISING EVENTS TO SOLICIT CONTRIBUTIONS TO THE ASA PAC. ANY CAMPAIGN ACTIVITY IS CHANNELED THROUGH THE ASA POLITICAL ACTION COMMITTEE. 26215 20721 5494 5494 DUE TO CHAPTER-REBATES 120054 457 (B) SUPPLEMENTAL RETIREMENT PLAN LIABILITY 23625 LEASE LIABILITY 2174499 2318178 X 5835143 96848 69955 166803 5668340 12082 -9833 2249 5670589 5374214 38725 38725 5335489 12082 12082 5347571 PART X, LINE 2: UNDER THE PROVISIONS OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS ASC TOPIC 740, INCOME TAXES (ASC 740), THE SOCIETY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY ASC 740 AND ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENT AND DETERMINED THAT THE SOCIETY HAD NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2023 AND 2022 THAT REQUIRED DISCLOSURE OR RECOGNITION. GENERALLY, THE SOCIETY'S TAX RETURNS REMAIN OPEN AND SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE FILING DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXCLUDED ASA AFFILIATE REVENUE - CONSOLIDATED FOR GAAP 69,955. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10.B -9,833. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10.B 9,833. EXCLUDED ASA AFFILIATE EXPENSES - CONSOLIDATED FOR GAAP 28,892. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, PROGRAM SERVICE EDUCATION 56777 0 0 0 0 0 0 56777 0 56777 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X X 0 0 0 JOHNNIE WHITE CHIEF EXECUTIVE OFFICER 270529 0 40000 0 10547 0 13125 0 19430 0 353631 0 0 0 BONNY PRICE CHIEF OPERATIONS OFFICER 179602 0 2500 0 276 0 9158 0 12978 0 204514 0 0 0 JOSEPH B NOSELLI CHIEF FINANCIAL OFFICER 171454 0 1500 0 1524 0 8573 0 1580 0 184631 0 0 0 TODD PARADIS CHIEF MARKETING OFFICER 160172 0 1500 0 276 0 8037 0 7187 0 177172 0 0 0 BRUCE JOHNSON BUSINESS VALUATION GOVERNOR 21371 0 0 0 0 0 0 0 0 0 21371 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 AMERICAN SOCIETY OF APPRAISERS IS A MEMBERSHIP SOCIETY, THUS IT HAS MEMBERS. HOWEVER, THEY HAVE NO OWNERSHIP INTEREST IN THE SOCIETY. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS OF THE BOARD ARE ELECTED BY THE GENERAL MEMBERSHIP EACH YEAR. ALL OTHER MEMBERS OF THE BOARD ARE ELECTED BY SUB-PARTS OF THE GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B ANY RESOLUTIONS OF THE BOARD OF GOVERNORS THAT AFFECT THE WORDING AND PROVISIONS IN OUR CONSTITUTION MUST GO TO A VOTE BY THE GENERAL MEMBERSHIP TO BE APPROVED OR NOT BEFORE IT CAN BE IMPLEMENTED. FORM 990, PART VI, SECTION A, LINE 8B THE ADMINISTRATIVE RULES DO SPECIFICALLY DELEGATE SOME AUTHORITY TO CERTAIN COMMITTEES TO ACT FOR THE BOARD OF GOVERNORS AS PERMITTED BY DELAWARE LAW. FORM 990, PART VI, SECTION B, LINE 11B A 990 DRAFT IS PROVIDED TO THE BOARD OF GOVERNORS AND MANAGEMENT BEFORE IT IS FILED WITH THE IRS. SOCIETY MANAGEMENT IS RESPONSIBLE FOR PROVIDING REVIEW COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS MUST SIGN STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 ASA CONSULTS PUBLISHED COMPENSATION INFORMATION FOR THE WASHINGTON DC METROPOLITAN AREA TO DETERMINE APPROPRIATE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE NOT AVAILABLE EXCEPT BY REQUEST AND THROUGH GUIDESTAR. CONFLICT OF INTEREST POLICY IS MADE AVAILABLE INTERNALLY BUT NOT PUBLICLY. FINANCIAL STATEMENTS ARE AVAILABLE ON WEB SITE AND THROUGH GUIDESTAR. ASA EDUCATIONAL FOUNDATION 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 237019806 TO CARRY ON EDUCATIONAL, RESEARCH AND CHARITABLE ACTIVITIES RELATED TO THE A DE 501(C)(3) LINE 7 AMERICAN SOCIETY OF APPRAISERS 1 ASA POLITICAL ACTION COMMITTEE 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 205890635 TO SUPPORT LEGISLATIVE EFFORTS VA 527 AMERICAN SOCIETY OF APPRAISERS 1 NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS INC EDUC & RESEARCH TRU 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 431136868 TO SPONSOR THE DEVELOPMENT OF EDUCATIONAL MATERIALS USED PRIMARILY FOR CONTI VA 501(C)(3) 509(A)(3), TYPE 1 AMERICAN SOCIETY OF APPRAISERS 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0