American Resort Development Association FY2021 filing

Not tax-deductible

Washington, DC501(c)(6)Since 1969EIN 52-0895129Revenue $8.1M in FY2021

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.

$2.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2021 · 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
$2.1M
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.5M
20% of total assets
Looks good: liabilities are 20% 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
$8.1M
+5% vs prior year
Spent
$8.2M
Net assets
$10.2M
By yearFY2020–FY2025
Revenue
$8.1M
FY2021▲ +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
$8.2M
FY2021▲ +2%
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
$10.2M
FY2021▲ +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 FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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

55 people listed on the 990; $2.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President
$584,501Pt VII · Sec A
SR Vice President
$372,205Pt VII · Sec A
Vice President
$250,445Pt VII · Sec A
Vice President
$225,982Pt VII · Sec A
Vice President
$188,809Pt VII · Sec A
Vice President
$183,740Pt VII · Sec A
Vice President
$176,145Pt VII · Sec A
Vice President
$163,312Pt 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 · FY2020
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 FY2021 990, line by line.

1The main four
Money inPt VIII
$8.1M
Ln 12
Fees for servicesLn 2g$7.2M
Investment incomeLn 3$866K
Other incomeLn 4–11$63K
Money outPt IX
$8.2M
Ln 25
Owns and owesPt X
$10.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$12.7M
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
55
listed · VII A
PaidVII A8
Voting boardVI 1a45
IndependentVI 1b44
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$7.2M
Investment incomeLn 3$866K
Other incomeLn 4–11$63K
Gains on assetsLn 7$644K
Total revenueLn 12$8.1M
Assets in detailPt X, end of year
CashLn 1$300
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$11.0M
Land, buildings, equipmentLn 10c$167K
Total assetsLn 16$12.7M
LiabilitiesLn 26$2.5M
Net assetsLn 32$10.2M
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 FY21End FY21
Cash and savingsLn 1–2$1.9M$1.0M
InvestmentsLn 11–13$9.5M$11.0M
Land, buildings, equipmentLn 10c$114K$167K
Total assetsLn 16$12.4M$12.7M
LiabilitiesLn 26$2.9M$2.5M
Net assetsLn 32$9.5M$10.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.4M
Other salaries and wagesLn 7$2.4M
Pension plan contributionsLn 8$194K
Other employee benefitsLn 9$162K
Payroll taxesLn 10$192K
Legal feesLn 11b$407K
Accounting feesLn 11c$33K
Lobbying feesLn 11d$373K
Investment management feesLn 11f$49K
Other fees for servicesLn 11g$284K
Advertising and promotionLn 12$482K
Office expensesLn 13$176K
Information technologyLn 14$141K
OccupancyLn 16$579K
TravelLn 17$80K
Conferences, conventions and meetingsLn 19$853K
Depreciation, depletion and amortizationLn 22$55K
InsuranceLn 23$78K
Other expenses (24a–d)Ln 24$292K
All other expensesLn 24e$103
Total functional expensesLn 25$8.2M

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 Viewing $8.1M$8.2M−$83K$10.2M 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $8,106,273 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $21,960$0
I-9 Program service revenuePrior year $7,227,852$7,176,484
I-10 Investment incomePrior year $415,698$866,372
I-11 Other revenuePrior year $67,966$63,417
I-12 Total revenuePrior year $7,733,476$8,106,273
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 $4,266,209$4,306,192
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,782,640$3,883,504
I-18 Total expensesPrior year $8,048,849$8,189,696
I-19 Revenue less expensesPrior year −$315,373−$83,423
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 $8,106,273 across 7 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,641,727 · Unrelated business $251,357 · Excluded from tax $2,283,400$7,176,484
VIII-3 Investment incomeExcluded from tax $222,456$222,456
VIII-5 RoyaltiesExcluded from tax $975$975
VIII-6 Net rental income or lossExcluded from tax $58,745$58,745
VIII-7 Net gain or loss on sales of assetsExcluded from tax $643,916$643,916
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,697$3,697
VIII-12 Total revenueRelated to mission $4,641,727 · Unrelated business $251,357 · Excluded from tax $3,213,189$8,106,273
Part IX · Statement of functional expenses $8,189,696 across 20 lines filed
IX-5 Pay of current officers, directors and key staff$1,365,352
IX-7 Other salaries and wages$2,392,989
IX-8 Pension plan contributions$193,861
IX-9 Other employee benefits$161,637
IX-10 Payroll taxes$192,353
IX-11b Legal fees$406,743
IX-11c Accounting fees$32,654
IX-11d Lobbying fees$373,101
IX-11f Investment management fees$49,247
IX-11g Other fees for services$284,183
IX-12 Advertising and promotion$482,343
IX-13 Office expenses$176,353
IX-14 Information technology$141,056
IX-16 Occupancy$578,674
IX-17 Travel$80,291
IX-19 Conferences, conventions and meetings$853,313
IX-22 Depreciation, depletion and amortization$54,969
IX-23 Insurance$78,187
IX-24 Other expenses (24a–d)$292,287
IX-24e All other expenses$103
IX-25 Total functional expenses$8,189,696
Part X · Balance sheet $12,734,829 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $300$300
X-2 Savings and temporary cash investmentsStart of year $1,855,338$1,004,994
X-4 Accounts receivableStart of year $15,249$300
X-9 Prepaid expenses and deferred chargesStart of year $862,707$556,929
X-10c Land, buildings and equipment, netStart of year $113,528$166,809
X-11 Publicly traded securitiesStart of year $9,545,800$11,005,497
X-16 Total assetsStart of year $12,392,922$12,734,829
X-17 Accounts payable and accrued expensesStart of year $2,328,509$1,146,175
X-19 Deferred revenueStart of year $166,150$992,915
X-25 Other liabilitiesStart of year $370,991$380,161
X-26 Total liabilitiesStart of year $2,865,650$2,519,251
X-27 Net assets without donor restrictionsStart of year $9,527,272$10,215,578
X-32 Total net assets or fund balancesStart of year $9,527,272$10,215,578
X-33 Total liabilities and net assetsStart of year $12,392,922$12,734,829
Part XI · Reconciliation of net assets $10,215,578 net assets at year end
XI-1 Total revenue$8,106,273
XI-2 Total expenses$8,189,696
XI-3 Revenue less expenses−$83,423
XI-4 Net assets at start of year$9,527,272
XI-5 Net unrealized gains (losses) on investments$764,729
XI-9 Other changes in net assets$7,000
XI-10 Net assets at end of year$10,215,578

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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