Civic Intelligence

The Bureaucrat Inc

990 • Fiscal year 2017 • EIN 52-0976456

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

1640 King Street 3rd FloorAlexandria, VA 22314

(703) 683-8100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

97th percentile

84%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

100th percentile

$329,676

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 77.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

53%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $194,903 (-100%) from 2016

Net Assets

Up

$0

Up $359,034 (+100%) from 2016

Liabilities

Down

$0

Down $553,937 (-100%) from 2016

Revenue

Up

$426,133

Up $148,127 (+53%) from 2016

Expenses

Down

$67,099

Down $397,354 (-86%) from 2016

Net Income

Up

$359,034

Up $545,481 (+293%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2010: $94,001Liabilities 2010: $158,396Net Assets 2010: -$64,3952010Assets 2011: $136,545Liabilities 2011: $246,109Net Assets 2011: -$109,5642011Assets 2012: $195,232Liabilities 2012: $248,706Net Assets 2012: -$53,4742012Assets 2013: $213,858Liabilities 2013: $198,009Net Assets 2013: $15,8492013Assets 2014: $223,936Liabilities 2014: $302,013Net Assets 2014: -$78,0772014Assets 2015: $220,156Liabilities 2015: $392,743Net Assets 2015: -$172,5872015Assets 2016: $194,903Liabilities 2016: $553,937Net Assets 2016: -$359,0342016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $75,410Expenses 2010: $168,941Net Income 2010: -$93,5312010Expenses 2011: $264,8942011Expenses 2012: $230,7662012Revenue 2013: $240,096Expenses 2013: $182,421Net Income 2013: $57,6752013Revenue 2014: $256,327Expenses 2014: $350,253Net Income 2014: -$93,9262014Revenue 2015: $264,378Expenses 2015: $358,888Net Income 2015: -$94,5102015Revenue 2016: $278,006Expenses 2016: $464,453Net Income 2016: -$186,4472016Revenue 2017: $426,133Expenses 2017: $67,099Net Income 2017: $359,0342017

Highlighted filing

2017

Revenue$426,133
Expenses$67,099
Net Income$359,034
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$426,133
Mission and Program Overview

Mission

To further knowledge and best practice at all levels of government primarily through the publication of a quarterly professional journal.

Publishing a monthly professional journal for government managers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$123,708$0▼ $123,708
Investments Other Securities$66,152$0▼ $66,152
Inventories for Sale or Use$4,043$0▼ $4,043
Accounts Receivable$1,000$0▼ $1,000
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$194,903$0▼ $194,903
Other Assets Total-$0-
Liabilities
Other Liabilities$524,410$0▼ $524,410
Deferred Revenue$29,527--
Total Liabilities$553,937$0▼ $553,937
Net Assets / Fund Balance
Unrestricted Net Assets$-359,034$0▲ $359,034
Total Net Assets Fund Balance$-359,034$0▲ $359,034
Total Liabilities and Net Assets / Fund Balance$194,903$0▼ $194,903
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Roxy TorresPublisherFT$115,172$115,172

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$66,591
Investment Income
$359,542
Other Revenue
$0
Change in Net Assets
$359,034

Audited Revenue Reconciliation

Revenue per Audited Statements
$66,591
Revenue Not Reported on Financial Statements
$359,542
Revenue Not Reported on Form 990
$42,558,251
Other Revenue Adjustments
$359,542
Total Revenue per Audited Statements
$42,624,842
Total Revenue per Form 990
$426,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,931
Salaries, Compensation, and Employee Benefits$9,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$20,786--$20,786
Fees for Services Other$18,586--$18,586
Other Expenses$11,504--$11,504
Other Salaries and Wages$6,977--$6,977
Advertising$4,553--$4,553
Fees for Services Legal$2,204--$2,204
Other Employee Benefits$2,191--$2,191
Travel$226--$226
Office Expenses$72--$72
Total Functional Expenses$67,099$0$0$67,099

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$41,560,416
Expenses Not Reported on Form 990$41,493,317
Expenses per Audited Statements$67,099
Total Expenses per Form 990$67,099
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

In accordance with article iii of the bylaws of the bureaucrat, inc, section i, the association for talent development ("atd") shall be the sole member.

Form 990, Part VI, Section A, Line 7B

Pursuant to the tbi bylaws, member approval is required for decisions to incur substantive financial obligations and liabilities, to transfer or assign membership, or other matters identified as important to the sole member. Furthermore, pursuant to the district of columbia nonprofit corporation act, member approval is required for amendments to the articles and bylaws and other fundamental transactions such as sale of assets other than in the regular course of business, merger, and dissolution.

Form 990, Part VI, Section B, Line 11B

The tax forms are reviewed by the director of finance and the controller with the rsm, us llp tax team. Once the forms are finalized, the director of finance reviews with the director that signs the return on behalf of the organization.

Form 990, Part VI, Section B, Line 12C

Through the annual orientation for the board, a review of the conflict of interest policy is done and officers and directors complete the required disclosure forms.

Form 990, Part VI, Section C, Line 19

Tbi complies with the public inspection requirements of internal revenue code section 6104 by making its form 1023, application for recognition of exemption under section 501(a), determination letter from the irs, and the forms 990 for its three most recently completed tax periods available upon request. However, as section 6104 does not require organizations exempt under section 501(c)(3) to disclose its governing documents, conflict of interest policies, or financial statements, tbi has chosen not to make such information available for public inspection.

Filing and Contact Details

Filer

Filer Name
The Bureaucrat Inc
EIN
52-0976456
Phone
7036838100
Address
1640 KING STREET 3RD FLOOR, ALEXANDRIA, VA 22314

Signing Officer

Name
Jennifer Homer Corsini
Title
Director
Phone
7036838100
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren Master
Formed
1972
Legal Domicile
Dc
Voting Board Members
15
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
9737 WASHINGTONIAN BLVD 400, GAITHERSBURG, MD 20878-7340
Preparer
William E Turco CPA
Phone
3012963600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

On september 1, 2017, the board of directors of tbi resolved to dissolve tbi and on nov 30, 2017, the atd inc. Board authorized atd inc to accept all assets distributed by tbi.

Form 990, Part IX, Line 11G

Contracted services: program service expenses 16,676. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,676. Other professional services: program service expenses 1,910. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,910.

Financial Statement Notes

PART X, LINE 2:

The bureaucrat, inc. Is included in consolidated financial statements with american society for training and development (atd) and astd certification institute. Tbi is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state laws. The irs has also determined that tbi is not a private foundation. Tbi earned net taxable unrelated business income of approximately $5,311 and $29,048 for the years ended december 31, 2017 and 2016, respectively. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, atd may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes and accounting in interim periods. Management evaluated atd's tax positions and concluded that atd had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance. Generally, atd is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before 2014.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Affiliate revenue included in the consolidated financial statement 42,558,251.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Gain on disposal of tbi 359,542.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Affiliate expense included in the consolidated financial statement 41,493,317.

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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02191
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02191
IRS990/OtherExpensesGrp/Desc0COMMISSIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt011504
IRS990/OtherExpensesGrp/TotalAmt011504
IRS990/OtherLiabilitiesGrp/BOYAmt0524410
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06977
IRS990/OtherSalariesAndWagesGrp/TotalAmt06977
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0WARREN MASTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATION
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt011000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt046091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt09500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0329248
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0278006
IRS990/PYRevenuesLessExpensesAmt0-186447
IRS990/PYSalariesCompEmpBnftPaidAmt0135205
IRS990/PYTotalExpensesAmt0464453
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0278006
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0359034
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt046091
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0123708
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0902
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt057091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0232431
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0242978
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0238385
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0176511
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0947396
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06311
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030048
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07738
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020393
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt083144
IRS990ScheduleA/InvestmentIncomeCYPct00.08070
IRS990ScheduleA/InvestmentIncomePYPct00.05840
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt06311
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt030048
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt018654
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt07738
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt019491
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt082242
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91930
IRS990ScheduleA/PublicSupportPY509Pct00.94160
IRS990ScheduleA/PublicSupportTotal509Amt0947396
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt057091
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0232431
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0242978
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0238385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0176511
IRS990ScheduleA/Total509Grp/TotalAmt0947396
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt063402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0262479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0261632
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0246123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0196904
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01030540
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt041493317
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt067099
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt041493317
IRS990ScheduleD/OtherRevenueAmt042558251
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0359542
IRS990ScheduleD/RevenueNotReportedAmt042558251
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0359542
IRS990ScheduleD/RevenueSubtotalAmt066591
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BUREAUCRAT, INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH AMERICAN SOCIETY FOR TRAINING AND DEVELOPMENT (ATD) AND ASTD CERTIFICATION INSTITUTE. TBI IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAWS. THE IRS HAS ALSO DETERMINED THAT TBI IS NOT A PRIVATE FOUNDATION. TBI EARNED NET TAXABLE UNRELATED BUSINESS INCOME OF APPROXIMATELY $5,311 AND $29,048 FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, RESPECTIVELY. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, ATD MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED ATD'S TAX POSITIONS AND CONCLUDED THAT ATD HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, ATD IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AFFILIATE REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 42,558,251.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GAIN ON DISPOSAL OF TBI 359,542.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3AFFILIATE EXPENSE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 41,493,317.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt067099
IRS990ScheduleD/TotalRevenuePerForm990Amt0426133
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt042624842
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt041560416
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt040000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0253055
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt010307
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt031266
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0271
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JENNIFER HOMER CORSINI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0334899
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BUREAUCRAT, INC. DOES NOT COMPENSATE ANY DIRECTORS. ALL DIRECTORS SERVE ON THE BUREAUCRAT'S BOARD WITHOUT COMPENSATION. ALL COMPENSATION SHOWN IN PART VII OF THE FORM 990, AND SCHEDULE J, PAGE 2, PART II, IS PAID BY A RELATED ORGANIZATION OF THE BUREAUCRAT, INC., THE ASSOCIATION FOR TALENT DEVELOPMENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, COMPENSATION
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ALL ASSETS OF TBI
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0AM SOCIETY FOR TRAINING AND DEVELOPMENT

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