2024-11-15T10:15:01-06:00 2023-12-31 275360847 CROSSLIN PLLC 3803 BEDFORD AVENUE SUITE 201 NASHVILLE TN 37215 990 2023-01-01 582000064 CENTER FOR NONPROFIT MANAGEMENT INC CENT 6152590100 1610 54TH STREET NORTH 225 NASHVILLE TN 37209 MEAGAN FLIPPIN PRESIDENT & CEO 6152590100 2024-11-15 1 1 RODNEY C BROWER P00168898 6153205500 2024-11-14 2023 2024-10-15 13:58:12Z MEAGAN FLIPPIN 1610 54TH STREET NORTH 225 NASHVILLE TN 37209 1197828 0 X WWW.CNM.ORG X 1986 TN THE CENTER FOR NONPROFIT MANAGEMENT SUPPORTS THE NONPROFIT COMMUNITY BY PROVIDING EDUCATION, TRAINING, RESOURCES AND RECOGNITION TO CREATE CAPACITY AND TO HIGHLIGHT ACHEIVEMENTS. 22 22 11 50 0 0 1746169 627657 435938 552250 2869 17921 48321 0 2233297 1197828 0 0 0 0 914958 584086 0 0 146308 1591908 1191333 2506866 1775419 -273569 -577591 2824879 1975326 1237462 959052 1587417 1016274 X TO AMPLIFY THE IMPACT OF NONPROFITS AND THEIR PARTNERS IN ORDER TO CREATE A CONNECTED COMMUNITY EQUIPPED TO REALIZE ITS GREATEST OPPORTUNITIES BY PROVIDING TRAINING, CONSULTING AND PROFESSIONAL DEVELOPMENT TO BUILD CAPACITY FOR NONPROFIT EMPLOYEES, VOLUNTEERS AND BOARD MEMBERS. 0 1 388062 102592 COLLECTIVE IMPACT: THE VILLAGE, HOSTED BY CNM DURING A PORTION OF 2023, IS AN INTENTIONALLY CURATED INCUBATION SPACE, PROVIDING A SUPPORTIVE ENVIRONMENT FOR BLACK AND NONPROFIT LEADERS AND ORGANIZATIONS PRIMARILY SERVICING MARGINALIZED COMMUNITIES TO UPSKILL AND INCREASE CAPACITY, ACCESS, AND RESOURCES. 263816 119190 TRAINING AND DEVELOPMENT SERVICES: CNM PROVIDED MORE THAN 82 GROUP TRAININGS, 7 CUSTOMIZED TRAININGS, WITH 1,330 ATTENDEES. THESE COVERED MANY RELEVANT TOPICS FOR NONPROFIT CAPACITY BUILDING AND DEI AND INCLUDED EVALUATIONS. 102873 266983 MEMBERSHIP: CNM MAINTAINS A MEMBERSHIP OF 600+ ROBUST NONPROFIT ORGANIZATIONS, PRIMARILY ACROSS THE MIDDLE TENNESSEE REGION. MEMBERS ARE PROVIDED OPPORTUNITIES THROUGHOUT THE YEAR THAT INCLUDE TRAINING, NETWORKING, KNOWLEDGE/RESOURCE SHARING, AND CAREER SUPPORT. 222720 63485 CONSULTING FOR NONPROFIT ENTITIES, SALUTE TO EXCELLENCE, AND OTHER 222720 63485 977471 1 1 0 0 0 1 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 11 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X MEAGAN FLIPPIN 6152590100 1610 54TH STREET NORTH 225 NASHVILLE TN 37209 TRACE BLANKENSHIP BOARD CHAIR THROUGH 6/30/23 1.00 X X 0 0 0 CHARLES SUEING VICE CHAIR THROUGH 6/30/23; CHAIR 7/1/23-PRESENT 1.00 X X 0 0 0 SARA FINLEY SECRETARY 1.00 X X 0 0 0 KRISTINA KIRBY TREASURER 1.00 X X 0 0 0 TARI HUGHES PRESIDENT THROUGH 3/31/23 37.50 X X 56065 0 0 CHIP BLAUFUSS DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 MICHELLE GASKIN BROWN DIRECTOR 1.00 X 0 0 0 VALENCIA BRECKENRIDGE DIRECTOR 1.00 X 0 0 0 TERRENCE BROOKS DIRECTOR 1.00 X 0 0 0 MAYA BUGG DIRECTOR 1.00 X 0 0 0 BOB COOPER DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 MELISSA HUDSON GANT DIRECTOR 1.00 X 0 0 0 RAY GUZMAN DIRECTOR 1.00 X 0 0 0 DON HARDIN DIRECTOR 1.00 X 0 0 0 CANDIAS HAYES DIRECTOR 1.00 X 0 0 0 ALEX JAHANGIR DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 TOM JURKOVICH DIRECTOR THROUGH 10/2023 1.00 X 0 0 0 TIFFANY KERNS DIRECTOR 1.00 X 0 0 0 NANCY KIEL DIRECTOR 1.00 X 0 0 0 MIDORI LOCKETT DIRECTOR 1.00 X 0 0 0 CHRISTINA OAKLEY DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 DARSHAN PRABHU DIRECTOR 1.00 X 0 0 0 VIVA PRICE DIRECTOR 1.00 X 0 0 0 BILL PURCELL DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 LAQUITA STRIBLING DIRECTOR 1.00 X 0 0 0 RHONDA SWITZER-NADASDI DIRECTOR 1.00 X 0 0 0 TYRA PALMER DIRECTOR AS OF 7/1/23 1.00 X 0 0 0 MEGAN PRATT DIRECTOR AS OF 7/1/23 1.00 X 0 0 0 TODD LAWRENCE DIRECTOR AS OF 7/1/23 1.00 X 0 0 0 KRISTEN COVEY DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 LISA QUIQLEY DIRECTOR THROUGH 6/30/23 1.00 X 0 0 0 WANDA LYLE INTERIM CEO BEGINNING 2/13/23 37.50 X 100280 0 0 156345 0 0 1 0 0 0 0 303818 323839 627657 SERVICE FEES 900099 450017 450017 ASSOCIATION FEE REVENU 900099 102233 102233 552250 17901 17901 20 0 20 20 20 1197828 552250 0 17921 X 100280 59115 27341 13824 389383 229543 106164 53676 53314 26877 16661 9776 41109 24404 11209 5496 768350 402697 339596 26057 2884 2785 99 11430 2587 8823 20 125306 81608 29024 14674 2249 2227 15 7 133724 78831 36459 18434 8877 5233 2420 1224 BAD DEBTS 53102 0 53102 MEALS & BREAKS 20766 16876 3726 164 COST OF SERVICES 20331 20331 0 DUES & SUBSCRIPTIONS 18868 11157 7273 438 25446 13200 9827 2419 1775419 977471 651640 146308 156084 109758 356263 3160 41000 171285 11950 23038 1230971 475823 842717 755148 517596 420473 739934 651799 2824879 1975326 61198 50459 234800 69529 150000 148947 791464 690117 1237462 959052 X 321986 805225 1265431 211049 1587417 1016274 2824879 1975326 -577591 6448 0 X 0 1 X 1 0 X 1282977 1244216 1776579 1746169 627657 6677598 1282977 1244216 1776579 1746169 627657 6677598 6677598 27111 15533 5936 11134 17901 77615 6755213 0.98850 0.79520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 211049 1 1 668497 67357 601140 562474 408466 154008 755148 DEPOSITS 9855 RIGHT-OF-USE ASSET 475852 EMPLOYEE RETENTION CREDIT RECEIVABLE 166092 651799 LEASE LIABILITY 690117 690117 1204278 6450 6450 1197828 0 1197828 1775419 0 1775419 0 1775419 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN MADE. THE ORGANIZATION FOLLOWS FASB ASC GUIDANCE RELATED TO UNRECOGNIZED TAX BENEFITS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIUMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION HAS NO TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. X 0 0 0 0 0 0 0 0 0 FORM 990, PART III, LINE 3 THE CONSULTING LINE OF SERVICE WAS PAUSED FOR FURTHER EVALUATION. ADDITIONALLY, "THE VILLAGE" GRANT WAS TRANSITIONED OUT OF CNM SO PROGRAMMING RELATED TO THAT GRANT ALSO CEASED. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - CNM'S 990 IS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS. IT IS THEN MADE AVAILABLE TO THE ENTIRE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL RELATED ITEMS ARE AVAILABLE UPON REQUEST AT THE FRONT DESK WHEN APPOINTMENT IS MADE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR DETERMINING EXECUTIVE COMPENSATION. STAFF COMPENSATION IS MANAGED BY THE CEO AFTER CONSULTATION WITH THE BOARD CHAIR. 90 DAY REVIEWS FOR NEW HIRES AND ANNUAL PERFORMANCE REVIEWS DETERMINE THE LEVEL OF COMPENSATION FOR THE FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM EACH YEAR. THE FORMS ARE COLLECTED AND MAINTAINED BY STAFF. THE CEO AND THE BOARD CHAIR MAKE CERTAIN THAT ALL ARE COLLECTED, WHILE THE CEO KEEPS TRACK OF THE SUBSTANCE PROVIDED ON THE FORMS. DURING BOARD MEETINGS AND MEETINGS OF THE EXECUTIVE COMMITTEE, THE BOARD CHAIR AND THE CEO ARE COGNIZANT OF THE POTENTIAL FOR CONFLICTS AND BRING ANY POSSIBILITIES OF CONFLICTS TO THE GROUPS' ATTENTION. IF CONFLICTS ARISE, BOARD MEMBERS MUST RECUSE THEMSELVES FROM PARTICIPATING IN COMMITTEE OR BOARD DECISIONS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 310,730. MANAGEMENT AND GENERAL EXPENSES 291,045. FUNDRAISING EXPENSES 5,078. TOTAL EXPENSES 606,853. AUDIT & LEGAL: PROGRAM SERVICE EXPENSES 91,967. MANAGEMENT AND GENERAL EXPENSES 48,551. FUNDRAISING EXPENSES 20,979. TOTAL EXPENSES 161,497.