2024-08-05T10:01:34-05:00 2024-03-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-04-01 536019389 THE INSTITUTE OF NAVIGATION INST 7033662723 8551 RIXLEW LANE 360 MANASSAS VA 20109 LISA BEATY EXECUTIVE DIRECTOR 7033662723 2024-08-05 1 1 JENNIFER S HAN P00633304 2022937000 2024-08-05 2023 2024-08-08 14:25:15Z LISA BEATY 8551 RIXLEW LANE 360 MANASSAS VA 20109 19925518 0 X WWW.ION.ORG X 1967 DC THE MISSION OF ION IS TO ADVANCE THE ART AND SCIENCE OF POSITIONING, NAVIGATION AND TIMING. 41 41 8 340 13750 0 0 0 3328246 4301096 -151907 801904 0 28576 3176339 5131576 21962 37000 0 0 1301549 1163191 0 0 0 1517392 1853987 2840903 3054178 335436 2077398 17654229 23004089 1576122 1587110 16078107 21416979 X ADVANCE THE ART AND SCIENCE OF NAVIGATION, POSITIONING, AND TIMING. THE INSTITUTE OF NAVIGATION (ION) IS A MEMBERSHIP ORGANIZATION INCORPORATED IN JANUARY 1967 FOR THE PURPOSE OF ADVANCING THE ART AND SCIENCE OF NAVIGATION THROUGH PUBLICATIONS, REGIONAL AND NATIONAL MEETINGS, THE EDUCATION OF THE NEXT GENERATION OF NAVIGATION PROFESSIONALS AND THROUGH ITS OFFICERS AND WORKING COMMITTEES. 0 0 779387 3672596 JOINT NAVIGATION CONFERENCE - THE LARGEST U.S. MILITARY POSITIONING, NAVIGATION AND TIMING (PNT) CONFERENCE OF THE YEAR WITH JOINT SERVICE AND GOVERNMENT PARTICIPATION. THE EVENT FOCUSES ON TECHNICAL ADVANCES IN PNT WITH EMPHASIS ON JOINT DEVELOPMENT, TEST AND SUPPORT OF AFFORDABLE PNT SYSTEMS, LOGISTICS AND INTEGRATION. FROM AN OPERATIONAL PERSPECTIVE THE CONFERENCE WILL FOCUS ON ADVANCES IN BATTLEFIELD APPLICATIONS OF GPS; CRITICAL STRENGTHS AND WEAKNESSES OF FIELD NAVIGATION DEVICES; WARFIGHTER PNT REQUIREMENTS AND SOLUTIONS; AND NAVIGATION WARFARE. 724406 SATELLITE DIVISION'S TECHNICAL MEETING - THE WORLD'S LARGEST TECHNICAL MEETING AND SHOWCASE OF GNSS TECHNOLOGY, PRODUCTS, AND SERVICES. THIS YEAR'S CONFERENCE WILL BRING TOGETHER INTERNATIONAL LEADERS IN GNSS AND RELATED POSITIONING, NAVIGATION, AND TIMING FIELDS TO PRESENT NEW RESEARCH, INTRODUCE NEW TECHNOLOGIES, DISCUSS CURRENT POLICY, DEMONSTRATE PRODUCTS AND EXCHANGE IDEAS. 372607 37000 MEMBERSHIP SERVICES- MEMBERSHIP CONSISTED OF BOTH INDIVIDUALS AND CORPORATIONS, FROM INDUSTRY, GOVERNMENT AND ACADEMIA WHO SEEK TO PROMOTE THE ART AND SCIENCE OF NAVIGATION, POSITIONING AND TIMING. 313905 PLANS 279354 INTERNATIONAL TECHNICAL MEETING/PTTI 103686 COUNCIL AND CHAPTERS 18164 AWARDS 12785 PUBLICATIONS 727894 2604294 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 8 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 41 41 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 VA X LISA BEATY 7033662723 8551 RIXLEW LANE 360 MANASSAS VA 20109 SHERMAN LO PRESIDENT 1.00 X X 0 0 0 GARY MCGRAW EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 FRANK VAN GRAAS TREASURER 2.00 X X 0 0 0 JACOB CAMPBELL EASTERN REGION VP 1.00 X X 0 0 0 SANDRA KENNEDY SATELLITE DIV CHAIR 1.00 X X 0 0 0 TOM POWELL MILITARY DIV CHAIR 1.00 X X 0 0 0 ALEX STRATTON WESTERN REGION VP 1.00 X X 0 0 0 FRANK VAN DIGGELEN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JUAN BLANCH COUNCIL MEMBER-AT-LARGE 1.00 X 0 0 0 BARBARA CLARK COUNCIL MEMBER-AT-LARGE 1.00 X 0 0 0 LAURA NORMAN COUNCIL MEMBER-AT-LARGE 1.00 X 0 0 0 SABRINA UGAZIO COUNCIL MEMBER-AT-LARGE 1.00 X 0 0 0 DAVID DELORENZO TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 FABIO DOVIS TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 CHRISTOPH GUNTHER TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 JOANNA HINKS TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 NOBUAKI KUBO TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 HEIDI KUUSNIEMI TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 OKUARY OSECHAS TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 KIRSTEN STRANDJORD TECHNICAL REPRESENTATIVE 1.00 X 0 0 0 PAUL ALVES ALBERTA SECTION CHAIR 1.00 X 0 0 0 MOHAMMED KHIDER MEMBERSHIP CHAIR 1.00 X 0 0 0 RICHARD LANGLEY PUBLICATION CHAIR 1.00 X 0 0 0 JEFF MARTIN MEETINGS CHAIR 1.00 X 0 0 0 KEITH MCDONALD NEW ENGLAND SECTION CHAIR 1.00 X 0 0 0 MICHAEL MEURER AWARDS CHAIR 1.00 X 0 0 0 TERRY MOORE ETHICS CHAIR 1.00 X 0 0 0 TIM MURPHY BYLAWS CHAIR 1.00 X 0 0 0 MITCH NARINS DC SECTION CHAIR 1.00 X 0 0 0 JASON PONTIOUS DAYTON SECTION CHAIR 1.00 X 0 0 0 JASON RIFE FINANCE CHAIR 1.00 X 0 0 0 CHARLES SCHUE FELLOW SELECTION CHAIR 1.00 X 0 0 0 WAYNE SOEHREN NORTH STAR (MN) SECTION CHAIR 1.00 X 0 0 0 DOROTA GREJNER-BRZEZINSKA PAST PRESIDENT 1.00 X 0 0 0 CHRIS HEGARTY PAST PRESIDENT 1.00 X 0 0 0 LARRY HOTHEM PAST PRESIDENT 1.00 X 0 0 0 MIKEL MILLER PAST PRESIDENT 1.00 X 0 0 0 Y JADE MORTON PAST PRESIDENT 1.00 X 0 0 0 JOHN RAQUET PAST PRESIDENT 1.00 X 0 0 0 KAREN VAN DYKE PAST PRESIDENT 1.00 X 0 0 0 TODD WALTER PAST PRESIDENT 1.00 X 0 0 0 LISA BEATY EXECUTIVE DIRECTOR 50.00 X 390291 0 54103 RICHARD BUONGIOANNI DIRECTOR OF IT 40.00 X 185640 0 54833 MEGAN ANDREWS MEETING PLANNER 40.00 X 106181 0 18103 682112 0 127039 3 0 1 0 TOWN AND COUNTRY SAN DIEGO 500 HOTEL CIRCLE NORTH SAN DIEGO CA 92108 CATERING & AUDIO 418218 HYATT REGENCY DENVER 650 15TH STREET DENVER CO 80202 CATERING & AUDIO 321228 HYATT REGENCY LONG BEACH PO BOX 842160 DALLAS TX 95284 CATERING & AUDIO 128889 HYATT REGENCY MONTEREY 1 OLD GOLF COURSE ROAD MONTEREY CA 93940 CATERING & AUDIO 119959 4 CONFERENCES AND MEETINGS 541900 3915283 3286783 13750 614750 MEMBERSHIP 541900 331730 331730 PUBLICATIONS 541900 54083 54083 4301096 109174 109174 15486672 14793942 692730 692730 692730 INSURANCE PROCEEDS 900099 28576 28576 28576 5131576 3672596 13750 1445230 2400 2400 30100 30100 4500 4500 479197 383358 95839 500123 448525 51598 67164 60270 6894 65774 56306 9468 50933 43548 7385 1697 1697 33900 33900 113027 113027 115691 105911 9780 29379 27146 2233 123147 114144 9003 6290 6040 250 66000 62436 3564 53606 50656 2950 1202587 1111258 91329 8190 8190 MEMBERSHIP BENEFITS 94137 94137 UBI TAXES 3852 3559 293 MEMBERSHIP DUES 2484 2484 3054178 2604294 449884 0 1068198 506049 1301840 2491471 59771 84978 49770 49770 0 0 14794743 19547645 429677 373946 17654229 23004089 204791 246429 941654 966735 429677 373946 1576122 1587110 X 16078107 21416979 16078107 21416979 17654229 23004089 2077398 3261474 0 X X 0 1 X 1 0 X 8000 107473 107472 222945 2835544 757510 2282015 3308846 4287346 13471261 2843544 864983 2389487 3308846 4287346 13694206 0 0 0 13694206 120211 113047 120388 130577 260951 745174 120211 113047 120388 130577 260951 745174 4838 2441 11270 0 18549 2968593 978030 2512316 3450693 4548297 14457929 0.94720 0.95270 0.05150 0.04470 X SCHEDULE A, PART III THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART III HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART III, LINE 2, COLUMN (A), 2019 PART III, LINE 11, COLUMNS (A)(C)(D)(E), 2019, 2021, 2022, AND 2023 18451 18451 0 31319 31319 0 0 LEASE LIABILITY- OPERATING LEASE 373946 373946 X 8280023 3261474 3261474 5018549 113027 113027 5131576 2941151 0 2941151 113027 113027 3054178 PART X, LINE 2: THE INSTITUTE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, 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 TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE INSTITUTE'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE INSTITUTE PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED MARCH 31, 2024 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE INSTITUTE FILES TAX RETURNS. 1 CONFERENCE REGISTRATION GRANT 21 17100 CONFERENCE TRAVEL GRANT (TO ABATE AIRFARE AND HOTEL) 6 13000 PART I, LINE 2: TRAVEL GRANTS ARE ISSUED IN A PRE-DETERMINED AMOUNT BASED ON GEOGRAPHIC LOCATION IN WHICH THE SCHOOL IS LOCATED. GENERALLY, THE AMOUNT OF THE TRAVEL GRANT IS ENOUGH TO COVER AIRFARE AND SOME OF THE STUDENT'S HOTEL COSTS. TRAVEL GRANTS ARE MADE PAYABLE TO THE ACADEMIC INSTITUTION FUNDING THE STUDENT. ANY EXCESS COST FOR STUDENT TRAVEL IS PAID BY THE SCHOOL. STUDENTS RECEIVING THE GRANTS ARE REQUIRED TO ATTEND THE CONFERENCE AND PRESENT THEIR MANUSCRIPT IN THEIR ASSIGNED SESSION. THE CRITERIA FOR SELECTION ARE BASED ON JURIED/PEER REVIEW OF SUBMITTED MANUSCRIPTS BY A PANEL OF TECHNICAL EXPERTS. THE TOP MANUSCRIPTS ARE SELECTED FOR PRESENTATION AND SPONSORSHIP. THE REVIEW IS COMPETITIVE AND GENERALLY HAS AN ACCEPTANCE RATE OF APPROXIMATELY 25%. X X X 0 0 0 0 0 0 0 1 0 LISA BEATY EXECUTIVE DIRECTOR 323000 0 42000 0 25291 0 52439 0 1664 0 444394 0 0 0 RICHARD BUONGIOANNI DIRECTOR OF IT 170550 0 15000 0 90 0 28994 0 25839 0 240473 0 0 0 PART I, LINE 7 BONUSES ARE CALCULATED BASED ON LENGTH OF SERVICES, SALARY LEVEL, AND OVERALL PERFORMANCE OF THE INDIVIDUAL. BONUS BUDGET IS APPROVED BY EXECUTIVE COMMITTEE. EXECUTIVE DIRECTOR BONUS IS APPROVED BY PRESIDENT AND EXEC VP AND REVIEWED WITH QUARTERLY COMPENSATION BY TREASURER. FORM 990, PART VI, SECTION A, LINE 1A THE COUNCIL DELEGATES AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE WHEN COUNCIL IS NOT IN SESSION. MEMBERS OF THE EXECUTIVE COMMITTEE ARE ALSO ELECTED MEMBERS OF COUNCIL AND INCLUDE THE PRESIDENT, EXECUTIVE VP, TREASURER, REGIONAL VP'S, DIVISION CHAIRS, AND THE IMMEDIATE PAST PRESIDENT. FORM 990, PART VI, SECTION A, LINE 6 ION IS A MEMBERSHIP ORGANIZATION. MEMBERS CAN HOLD OFFICE AND ELECT ALL OFFICERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO NOMINATE OTHER MEMBERS TO RUN FOR OFFICE. THE MAJORITY OF OFFICERS ARE ELECTED BY THE MEMBERS AT LARGE. A FEW POSITIONS ON COUNCIL ARE APPOINTED BY THE PRESIDENT AND CONFIRMED BY THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM AND A DRAFT OF THE FORM IS REVIEWED BY MANAGEMENT. THE DRAFT FORM 990 IS THEN DISTRIBUTED BY E-MAIL TO ION'S EXECUTIVE COMMITTEE FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL SERVICE REVENUE. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN OFFICER, DIRECTOR OR EMPLOYEE MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTERESTS IN THE ORGANIZATION, INCLUDING BUSINESS AND FAMILY RELATIONSHIPS IN THE ORGANIZATION. EACH OFFICER, DIRECTOR, OR EMPLOYEE IS REQUIRED TO COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE QUESTIONNAIRE ON AN ANNUAL BASIS. ANY POSSIBLE DISCLOSED FINANCIAL INTEREST, OR BUSINESS AND FAMILY RELATIONSHIPS, IS REVIEWED BY THE ION EXECUTIVE DIRECTOR TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. (NOTE THAT A FINANCIAL INTEREST OR BUSINESS AND FAMILY RELATIONSHIP DOES NOT NECESSARILY CONSTITUTE A CONFLICT OF INTEREST.) IF THE PERSON DISCLOSING THE FINANCIAL INTEREST OR EXISTING BUSINESS AND FAMILY RELATIONSHIPS IS A CURRENT MEMBER OF THE EXECUTIVE COMMITTEE, SAID MEMBER SHALL LEAVE THE MEETING ROOM DURING THE DISCUSSION OF, AND THE VOTE ON, WHETHER OR NOT A CONFLICT OF INTEREST EXISTS. IF THE EXECUTIVE COMMITTEE DETERMINES A CONFLICT OF INTEREST EXISTS, THE EXECUTIVE COMMITTEE SHALL TAKE APPROPRIATE CORRECTIVE OR DISCIPLINARY ACTIONS. POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED ON THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE PRESIDENT AND EXECUTIVE VICE PRESIDENT. COMPARABILITY DATA AND LOCALITY PAY COMPARISONS ARE USED. REVIEWS ARE DOCUMENTED. THE PROCESS FOR REVIEWING COMPENSATION WAS REVIEWED JANUARY 2020. THE EXECUTIVE DIRECTOR'S SALARY AND BENEFITS WERE REVIEWED IN FULL IN 2020 WITH COMPLETE SALARY SURVEY CONDUCTED BY THE PRESIDENT USING INDEPENDENT MEANS OF VERIFICATION IN CONFERENCE WITH EXECUTIVE VP. ALL STAFF SALARIES ARE REVIEWED EACH YEAR DURING THE BUDGET REVIEW BY THE ENTIRE EXECUTIVE COMMITTEE. FINAL DETERMINATION IS MADE BY THE EXECUTIVE DIRECTOR DURING ANNUAL PERFORMANCE EVALUATIONS WITHIN APPROVED BUDGETS USING LOCALITY PAY COMPARISONS AND COMPARABILITY DATA FOR SIMILAR JOBS. THE PROCESS FOR DETERMINING STAFF SALARIES HAS NOT CHANGED, BUT THIS PROCESS WAS REVIEWED IN DETAIL IN JANUARY 2021 USING COMPARABLE SALARIES FOR THE AREA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND POLICIES ARE POSTED ON ION'S WEB SITE. FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.