American Resort Development Association FY2020 filing

Not tax-deductible

Washington, DC501(c)(6)Since 1969EIN 52-0895129Revenue $7.7M in FY2020

On file with the IRSarda.org1201 15th St Nw Ste 400, 20005-2899 · Washington, 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.

$3.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $52K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$3.2M
to officers and key staff · 40% of spending
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.9M
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
44
of 45 voting members
Looks good: 44 of 45 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.7M
Spent
$8.0M
Net assets
$9.5M
By yearFY2020–FY2025
Revenue
$7.7M
FY2020
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
$8.0M
FY2020
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
$9.5M
FY2020
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 FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

57 people listed on the 990; $3.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$1,044,142Pt VII · Sec A
SR Vice President
$390,080Pt VII · Sec A
President
$352,814Pt VII · Sec A
Vice President
$321,613Pt VII · Sec A
Vice President
$247,026Pt VII · Sec A
Vice President
$195,837Pt VII · Sec A
Vice President
$180,586Pt VII · Sec A
Vice President
$170,998Pt 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.

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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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Provided by the organization

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3 programs · in their own filed words · FY2019
01

Membership Services

To protect, connect, and affect those organizations in the vacation owernship and resort development industries through advocacy, promotion, and networking.

Pt IX · col B
02

Communications & Publications

A magazine is provided as a membership benefit. Other publications relevant to the timeshare industry are also made available.

Pt IX · col B
03

Legislative Affairs

Educates government officials and legislators about the resort industry.

Pt IX · 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$7.7M
Ln 12
Fees for servicesLn 2g$7.2M
Investment incomeLn 3$416K
Other incomeLn 4–11$68K
Money outPt IX
$8.0M
Ln 25
Owns and owesPt X
$9.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$12.4M
LiabilitiesLn 26$2.9M
PeoplePt VI, VII
57
listed · VII A
PaidVII A10
Voting boardVI 1a45
IndependentVI 1b44
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22K
Fees for servicesLn 2g$7.2M
Investment incomeLn 3$416K
Other incomeLn 4–11$68K
Gains on assetsLn 7$188K
Total revenueLn 12$7.7M
Assets in detailPt X, end of year
CashLn 1$300
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$9.5M
Land, buildings, equipmentLn 10c$114K
Total assetsLn 16$12.4M
LiabilitiesLn 26$2.9M
Net assetsLn 32$9.5M
OperationsPt I, VI
EmployeesI 525
VolunteersI 654
Fiscal year endsHeaderSeptember
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 FY20End FY20
Cash and savingsLn 1–2$2.1M$1.9M
InvestmentsLn 11–13$9.1M$9.5M
Land, buildings, equipmentLn 10c$88K$114K
Total assetsLn 16$12.1M$12.4M
LiabilitiesLn 26$2.5M$2.9M
Net assetsLn 32$9.5M$9.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.3M
Other salaries and wagesLn 7$2.3M
Pension plan contributionsLn 8$207K
Other employee benefitsLn 9$185K
Payroll taxesLn 10$213K
Legal feesLn 11b$287K
Accounting feesLn 11c$33K
Lobbying feesLn 11d$363K
Investment management feesLn 11f$42K
Other fees for servicesLn 11g$221K
Advertising and promotionLn 12$817K
Office expensesLn 13$218K
Information technologyLn 14$190K
OccupancyLn 16$577K
TravelLn 17$88K
Conferences, conventions and meetingsLn 19$575K
Depreciation, depletion and amortizationLn 22$56K
InsuranceLn 23$80K
Other expenses (24a–d)Ln 24$236K
All other expensesLn 24e$99
Total functional expensesLn 25$8.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $11.2M$11.3M−$135K$10.5M 990 PDF
FY2024 $10.6M$10.6M$77K$10.5M 990 PDF
FY2023 $10.0M$9.9M$154K$9.9M 990 PDF
FY2022 $10.1M$9.5M$615K$8.5M 990 PDF
FY2021 $8.1M$8.2M−$83K$10.2M 990 PDF
FY2020 Viewing $7.7M$8.0M−$315K$9.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $7,733,476 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,300$21,960
I-9 Program service revenuePrior year $10,919,069$7,227,852
I-10 Investment incomePrior year $302,475$415,698
I-11 Other revenuePrior year $187,826$67,966
I-12 Total revenuePrior year $11,413,670$7,733,476
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,759,661$4,266,209
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $6,842,823$3,782,640
I-18 Total expensesPrior year $11,602,484$8,048,849
I-19 Revenue less expensesPrior year −$188,814−$315,373
Part VI · Governance 44 of 45 board members independent, no flags
VI-1a Voting members of the governing body45
VI-1b Independent voting members44
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 $7,733,476 across 9 lines filed
VIII-1f All other contributions, gifts and grants$21,960
VIII-1h Total contributions, gifts and grants$21,960
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,439,696 · Unrelated business $285,757 · Excluded from tax $502,399$7,227,852
VIII-3 Investment incomeExcluded from tax $228,147$228,147
VIII-5 RoyaltiesExcluded from tax $1,057$1,057
VIII-6 Net rental income or lossExcluded from tax $60,180$60,180
VIII-7 Net gain or loss on sales of assetsExcluded from tax $187,551$187,551
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $6,729$6,729
VIII-12 Total revenueRelated to mission $6,439,696 · Unrelated business $285,757 · Excluded from tax $986,063$7,733,476
Part IX · Statement of functional expenses $8,048,849 across 20 lines filed
IX-5 Pay of current officers, directors and key staff$1,331,106
IX-7 Other salaries and wages$2,329,950
IX-8 Pension plan contributions$207,025
IX-9 Other employee benefits$184,900
IX-10 Payroll taxes$213,228
IX-11b Legal fees$287,345
IX-11c Accounting fees$32,588
IX-11d Lobbying fees$362,795
IX-11f Investment management fees$42,468
IX-11g Other fees for services$220,565
IX-12 Advertising and promotion$816,738
IX-13 Office expenses$217,528
IX-14 Information technology$190,173
IX-16 Occupancy$576,985
IX-17 Travel$87,759
IX-19 Conferences, conventions and meetings$575,310
IX-22 Depreciation, depletion and amortization$56,248
IX-23 Insurance$80,282
IX-24 Other expenses (24a–d)$235,757
IX-24e All other expenses$99
IX-25 Total functional expenses$8,048,849
Part X · Balance sheet $12,392,922 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $300$300
X-2 Savings and temporary cash investmentsStart of year $2,099,661$1,855,338
X-4 Accounts receivableStart of year $27,697$15,249
X-9 Prepaid expenses and deferred chargesStart of year $768,704$862,707
X-10c Land, buildings and equipment, netStart of year $87,712$113,528
X-11 Publicly traded securitiesStart of year $9,058,646$9,545,800
X-16 Total assetsStart of year $12,050,600$12,392,922
X-17 Accounts payable and accrued expensesStart of year $861,703$2,328,509
X-19 Deferred revenueStart of year $1,356,629$166,150
X-25 Other liabilitiesStart of year $306,413$370,991
X-26 Total liabilitiesStart of year $2,524,745$2,865,650
X-27 Net assets without donor restrictionsStart of year $8,622,827$9,527,272
X-28 Net assets with donor restrictionsStart of year $903,028$0
X-32 Total net assets or fund balancesStart of year $9,525,855$9,527,272
X-33 Total liabilities and net assetsStart of year $12,050,600$12,392,922
Part XI · Reconciliation of net assets $9,527,272 net assets at year end
XI-1 Total revenue$7,733,476
XI-2 Total expenses$8,048,849
XI-3 Revenue less expenses−$315,373
XI-4 Net assets at start of year$9,525,855
XI-5 Net unrealized gains (losses) on investments$316,790
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,527,272

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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