American Resort Development Association

Not tax-deductible

Washington, DC501(c)(6)Since 1969Mutual / membership EIN 52-0895129Revenue $11.2M in FY2025Latest return filed May 19, 2026

On file with the IRSarda.orgWashington, DCTax-exempt since Jun 1971

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Serve the business and professional interests of the recreational real estate, Resort, and vacation ownership industry.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0895129) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 54 volunteers and 25 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $52K a year · 0.5% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$3.1M
to officers and key staff · 27% of spending
Pay to officers and key staff is 27% of spending.
Part VII, Section A
2.1 mo
of spending, in cash
Plus $10.8M in investments, Pt X · Ln 11–13
2.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4.9M
32% of total assets
Liabilities are 32% of assets.
Pt X · Ln 26
Independent board members
48
of 49 voting members
48 of 49 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$11.2M
+5% vs prior year
Spent
$11.3M
Net assets
$10.5M
By yearFY2020–FY2025
Revenue
$11.2M
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.7M
FY2021$8.1M
FY2021$1.4M
FY2022$10.1M
FY2023$10.0M
FY2024$10.6M
FY2025$11.2M
Expenses
$11.3M
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$8.0M
FY2021$8.2M
FY2021$2.1M
FY2022$9.5M
FY2023$9.9M
FY2024$10.6M
FY2025$11.3M
Net assets
$10.5M
FY2025▼ -0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.5M
FY2021$10.2M
FY2021$9.9M
FY2022$8.5M
FY2023$9.9M
FY2024$10.5M
FY2025$10.5M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

64 people listed on the 990; $3.1M paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President
$781,866Pt VII · Sec A
SR Vice President
$461,551Pt VII · Sec A
Vice President
$275,414Pt VII · Sec A
Vice President
$271,125Pt VII · Sec A
SR Vice President
$268,790Pt VII · Sec A
SR Vice President
$267,223Pt VII · Sec A
SR Vice President
$266,869Pt VII · Sec A
Vice President
$187,496Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2021
Howard Nusbaum——————
Jason Gamel$781,866$727,204$698,203$589,121$632,919$584,501
Sandra Depoy$461,551$429,469$420,743$408,992$366,605$372,205
Jenny Davlin——$201,042$356,250$247,947$250,445
Peter Roth——————
Robert Dunn$266,869$277,946$267,143$250,256$191,490$225,982
Robert Clements$275,414$257,761$242,464$231,536$190,283$188,809
Brian Kaltenbaugh$271,125$252,091$242,668$222,668$184,687$183,740

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Resort Development Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for the timeshare industry through political lobbying, public relations campaigns, educational programs, and specialized industry publications to support resort developers.

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3 programs · in their own filed words · FY2025
01

Meetings and Awards

Arda offers the recreational real estate, resort and vacation ownership industry exceptional educational and networking opportunities through its annual convention, fall conference, and other events.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0895129) · Dispute this line
Pt IX · Ln 25 · col B
02

Communicates and Publications

Arda publishes curated content relevant to the recreational real estate, resort and vacation ownership industry in articles, ebasts and other online formats.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0895129) · Dispute this line
Pt IX · Ln 25 · col B
03

Legislative Affairs

Arda educates government officials and legislators about the recreational real estate, resort and vacation ownership industry.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0895129) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $104K · 2023–2025

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$11.2M
Ln 12
Fees for servicesLn 2g$9.4M
Other incomeLn 4–11$1.3M
Investment incomeLn 3$394K
Money outPt IX
$11.3M
Ln 25
Owns and owesPt X
$10.5M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$15.3M
LiabilitiesLn 26$4.9M
PeoplePt VI, VII
64
listed · VII A
PaidVII A10
Voting boardVI 1a49
IndependentVI 1b48
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$9.4M
Investment incomeLn 3$394K
Other incomeLn 4–11$1.3M
Gains on assetsLn 7$1.1M
Total revenueLn 12$11.2M
Assets in detailPt X, end of year
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$2.0M
Accounts receivableLn 4$42K
Prepaid expenses and deferred chargesLn 9$485K
Land, buildings, equipmentLn 10c$484K
InvestmentsLn 11–13$10.8M
Other assetsLn 15$1.5M
Total assetsLn 16$15.3M
LiabilitiesLn 26$4.9M
Net assetsLn 32$10.5M
OperationsPt I, VI
EmployeesI 525
VolunteersI 654
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$788K$2.0M
InvestmentsLn 11–13$12.0M$10.8M
Land, buildings, equipmentLn 10c$92K$484K
Total assetsLn 16$16.0M$15.3M
LiabilitiesLn 26$5.4M$4.9M
Net assetsLn 32$10.5M$10.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$34K
Pay of officers and key staff (Part IX, line 5)Ln 5$2.4M
Other salaries and wagesLn 7$2.4M
Pension plan contributionsLn 8$173K
Other employee benefitsLn 9$180K
Payroll taxesLn 10$331K
Legal feesLn 11b$298K
Accounting feesLn 11c$46K
Lobbying feesLn 11d$655K
Investment management feesLn 11f$55K
Other fees for servicesLn 11g$229K
Advertising and promotionLn 12$982K
Office expensesLn 13$41K
Information technologyLn 14$129K
OccupancyLn 16$583K
TravelLn 17$311K
Conferences, conventions and meetingsLn 19$2.0M
InterestLn 20−$73
Depreciation, depletion and amortizationLn 22$116K
InsuranceLn 23$73K
Other expenses (24a–d)Ln 24$218K
Total functional expensesLn 25$11.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 19, 2026 $11.2M$11.3M−$135K$10.5M 990 PDF
FY2024Filed with the IRS May 8, 2025 $10.6M$10.6M$77K$10.5M 990 PDF
FY2023Filed with the IRS May 9, 2024 $10.0M$9.9M$154K$9.9M 990 PDF
FY2022Filed with the IRS Mar 29, 2023 $10.1M$9.5M$615K$8.5M 990 PDF
FY2021Filed with the IRS Jan 13, 2022 $8.1M$8.2M−$83K$10.2M 990 PDF
FY2020Filed with the IRS Jan 14, 2021 $7.7M$8.0M−$315K$9.5M 990 PDF

Schedules filed Part IV

C · Political and lobbying D · Assets and endowments I · Grants J · Pay O · Explanations R · Related orgs
See the full FY2025 990
Part I · Summary $11,163,435 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $9,791,267$9,419,160
I-10 Investment incomePrior year $676,218$1,501,145
I-11 Other revenuePrior year $163,769$243,130
I-12 Total revenuePrior year $10,631,254$11,163,435
I-13 Grants and similar amounts paidPrior year $31,250$33,697
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,182,793$5,508,150
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,340,655$5,756,198
I-18 Total expensesPrior year $10,554,698$11,298,045
I-19 Revenue less expensesPrior year $76,556−$134,610
Part VI · Governance 48 of 49 board members independent, no flags
VI-1a Voting members of the governing body49
VI-1b Independent voting members48
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $11,163,435 across 7 lines filed
Lines not itemized here account for $1,600 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,109,684 · Unrelated business $35,000 · Excluded from tax $3,274,476$9,419,160
VIII-3 Investment incomeExcluded from tax $394,415$394,415
VIII-5 RoyaltiesExcluded from tax $1,147$1,147
VIII-6 Net rental income or lossExcluded from tax $195,250$195,250
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,106,730$1,106,730
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $45,133$45,133
VIII-12 Total revenueRelated to mission $6,109,684 · Unrelated business $35,000 · Excluded from tax $5,018,751$11,163,435
Part IX · Statement of functional expenses $11,298,045 across 21 lines filed
IX-1 Grants to domestic organizations$33,697
IX-5 Pay of officers and key staff (Part IX, line 5)$2,427,395
IX-7 Other salaries and wages$2,396,838
IX-8 Pension plan contributions$172,790
IX-9 Other employee benefits$179,779
IX-10 Payroll taxes$331,348
IX-11b Legal fees$298,246
IX-11c Accounting fees$45,706
IX-11d Lobbying fees$654,896
IX-11f Investment management fees$54,642
IX-11g Other fees for services$228,733
IX-12 Advertising and promotion$982,384
IX-13 Office expenses$40,920
IX-14 Information technology$129,067
IX-16 Occupancy$582,596
IX-17 Travel$310,757
IX-19 Conferences, conventions and meetings$2,021,677
IX-20 Interest−$73
IX-22 Depreciation, depletion and amortization$116,039
IX-23 Insurance$72,847
IX-24 Other expenses (24a–d)$217,761
IX-25 Total functional expenses$11,298,045
Part X · Balance sheet $15,330,318 assets, 14 lines filed
X-2 Savings and temporary cash investmentsStart of year $788,220$2,019,901
X-4 Accounts receivableStart of year $82,491$42,272
X-9 Prepaid expenses and deferred chargesStart of year $936,219$484,728
X-10c Land, buildings and equipment, netStart of year $92,445$484,453
X-11 Publicly traded securitiesStart of year $12,039,502$10,832,085
X-15 Other assetsStart of year $2,015,430$1,466,879
X-16 Total assetsStart of year $15,954,307$15,330,318
X-17 Accounts payable and accrued expensesStart of year $1,405,224$1,401,095
X-19 Deferred revenueStart of year $1,638,250$1,704,842
X-25 Other liabilitiesStart of year $2,383,546$1,766,226
X-26 Total liabilitiesStart of year $5,427,020$4,872,163
X-27 Net assets without donor restrictionsStart of year $10,527,287$10,458,155
X-32 Total net assets or fund balancesStart of year $10,527,287$10,458,155
X-33 Total liabilities and net assetsStart of year $15,954,307$15,330,318
Part XI · Reconciliation of net assets $10,458,155 net assets at year end
XI-1 Total revenue$11,163,435
XI-2 Total expenses$11,298,045
XI-3 Revenue less expenses−$134,610
XI-4 Net assets at start of year$10,527,287
XI-5 Net unrealized gains (losses) on investments$65,478
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,458,155

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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