efile Public Visual Render
ObjectId: 201503159349303705 - Submission: 2015-11-11
TIN: 53-0196932
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
14
Open to Public Inspection
Name of the organization
National Academy of Sciences
Employer identification number
53-0196932
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.........
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
.........................
6b
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
Yes
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014
Page 2
Schedule J (Form 990) 2014
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column(B) reported as deferred in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
RALPH J CICERONE
PRESIDENT
(i)
(ii)
644,478
.................
0
0
.................
0
81,753
.................
0
48,100
.................
0
133,500
.................
0
907,831
.................
0
0
.................
0
2
C Dan Mote Jr
President- NAE
(i)
(ii)
650,855
.................
0
0
.................
0
87,062
.................
0
48,100
.................
0
3,272
.................
0
789,289
.................
0
0
.................
0
3
Harvey Fineberg
President - END 6/30/14
(i)
(ii)
359,608
.................
0
0
.................
0
23,214
.................
0
48,100
.................
0
14,318
.................
0
445,240
.................
0
0
.................
0
4
Victor Dzau-BEG 7114
President- IOM
(i)
(ii)
302,902
.................
0
0
.................
0
152,515
.................
0
0
.................
0
11,455
.................
0
466,872
.................
0
0
.................
0
5
Bruce Darling
EXECUTIVE Officer
(i)
(ii)
429,884
.................
0
0
.................
0
37,467
.................
0
48,100
.................
0
15,901
.................
0
531,352
.................
0
0
.................
0
6
Mary Salmon
Chief Financial Officer
(i)
(ii)
244,581
.................
0
0
.................
0
2,241
.................
0
24,320
.................
0
15,710
.................
0
286,852
.................
0
0
.................
0
7
Richard Bissell
Executive Director PGA
(i)
(ii)
237,892
.................
0
0
.................
0
5,018
.................
0
45,731
.................
0
25,851
.................
0
314,492
.................
0
0
.................
0
8
James F Hinchman
Dep Exec OFCR/ Chief OP OFCR
(i)
(ii)
392,537
.................
0
0
.................
0
31,492
.................
0
48,100
.................
0
6,116
.................
0
478,245
.................
0
0
.................
0
9
Clyde Behney
Interim Executive Director IOM
(i)
(ii)
255,580
.................
0
10,000
.................
0
5,193
.................
0
47,891
.................
0
5,740
.................
0
324,404
.................
0
0
.................
0
10
Robert Skinner
Executive Director TRB
(i)
(ii)
254,761
.................
0
5,000
.................
0
6,002
.................
0
48,100
.................
0
25,382
.................
0
339,245
.................
0
0
.................
0
11
Y Leonard Kim
Chief Information Officer
(i)
(ii)
275,739
.................
0
1,550
.................
0
9,001
.................
0
48,100
.................
0
34,094
.................
0
368,484
.................
0
0
.................
0
12
Eric Grant
RERF Assistant Chief Research
(i)
(ii)
113,470
.................
0
175
.................
0
194,825
.................
0
14,586
.................
0
451
.................
0
323,507
.................
0
0
.................
0
13
Kenneth Fulton
Executive Director
(i)
(ii)
266,038
.................
0
0
.................
0
144,895
.................
0
48,100
.................
0
12,930
.................
0
471,963
.................
0
0
.................
0
14
Roy Shore
RERF Vice Chair
(i)
(ii)
221,430
.................
0
175
.................
0
153,730
.................
0
41,947
.................
0
23,596
.................
0
440,878
.................
0
0
.................
0
15
Reid Landes
RERF Assoc Sr Scientist
(i)
(ii)
101,999
.................
0
175
.................
0
229,096
.................
0
10,422
.................
0
34,753
.................
0
376,445
.................
0
0
.................
0
Schedule J (Form 990) 2014
Page 3
Schedule J (Form 990) 2014
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
SCHEDULE J, PART I, LINE 1, HOUSING ALLOWANCE
THE PRESIDENT OF THE Institute of Medicine RECEIVED A SUPPLEMENT TO SALARY FOR THE COST OF RENTAL HOUSING IN THE WASHINGTON, DC AREA FOR PERSONAL USE AND TRAVEL EXPENSES BETWEEN NORTH CAROLINA AND WASHINGTON, DC. THE ALLOWANCE IS REPORTED AS TAXABLE INCOME ON FORM W-2.
SCHEDULE J, PART I, LINE 1, TRAVEL FOR COMPANIONS
NAS PROVIDES REIMBURSEMENT FOR THE TRAVEL EXPENSES OF ONLY THE SPOUSES OF THE PRESIDENTS OF THE NAS, NAE AND IOM, AND ONLY IN CIRCUMSTANCES IN WHICH THE SPOUSE'S PRESENCE SERVES A BONA FIDE BUSINESS PURPOSE OF THE NAS AND THE EXPENSES HAVE BEEN PROPERLY SUBSTANTIATED, IN ACCORDANCE WITH THE NAS POLICY ON PRESIDENTIAL EXPENSES. COMPLIANCE WITH THE POLICY IS VERIFIED EACH YEAR THROUGH A SURVEY OF THE EXECUTIVE OFFICES OF THE PRESIDENTS.
SCHEDULE J, PART I, LINE 1, TAX INDEMNIFICATION AND GROSS-UP PAYMENTS
NAS PROVIDES TAX EQUALIZATION PAYMENTS FOR EMPLOYEES ON INTERNATIONAL ASSIGNMENT GREATER THAN SIX MONTHS. THE OBJECTIVE OF THE NAS TAX EQUALIZATION GUIDELINES IS TO PROVIDE A FRAMEWORK WHEREBY AN EMPLOYEE MAY BE TRANSFERRED TO AND AMONG INTERNATIONAL LOCATIONS(S) WHILE INCURRING AN INDIVIDUAL TAX BURDEN SIMILAR TO THAT WHICH THE EMPLOYEE WOULD HAVE BEEN PAID HAD THE EMPLOYEE NOT RECEIVED ALLOWANCES AND SPECIAL TAX CONSIDERATIONS RESULTING FROM A FOREIGN ASSIGNMENT.
SCHEDULE J, PART-TIME OFFICERS COMPENSATION
FOR THE VICE PRESIDENT, TREASURER, FOREIGN SECRETARY AND HOME SECRETARY, WORK IS BASED ON A PERCENTAGE LEVEL OF EFFORT, WHICH RANGES BETWEEN 25% AND 50%. NAS REIMBURSES EACH PART-TIME OFFICER'S HOME INSTITUTION FOR THE APPLICABLE PERCENTAGE OF SALARY PAID BY THE HOME INSTITUTION. INSTITUTE OF MEDICINE (IOM) PRESIDENT TRANSITION AS OF JULY 1, 2014, VICTOR DZAU SUCCEEDED HARVEY FINEBERG AS THE PRESIDENT OF NATIONAL ACADEMY OF SCIENCES, INSTITUTE OF MEDICINE (IOM). THE COMPENSATION AMOUNTS REPORTED FOR THOSE TWO INDIVIDUALS ARE FOR THE PARTIAL YEAR THEY SERVED AS PRESIDENT - IOM.
SCHEDULE J, PART I, LINE 7, NON-FIXED PAYMENTS
CERTAIN KEY EMPLOYEES OF NAS RECEIVED LUMP-SUM MERIT AWARDS. MERIT AWARDS WERE DETERMINED BY A NUMBER OF VARIABLES INCLUDING BUT NOT LIMITED TO INDIVIDUAL PERFORMANCE AS WELL AS ORGANIZATION OPERATIONAL ACHIEVEMENTS. THE MERIT AWARDS PAYMENTS ARE REPORTED IN PART II, COLUMN B(II).
Schedule J (Form 990) 2014
Additional Data
Software ID:
Software Version: