NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION (EIN 74-3117195)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-08
- IRS object ID
- 202443139349303934
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-08T15:48:10-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390974031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEGNER CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 419 N LEE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 743117195 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | PROFESSIONAL EMPLOYER ORGANIZATIONS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 7038360466 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 707 N SAINT ASAPH ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CASEY M CLARK | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 7038360466 | PhoneNum |
| Signature | 2024-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GLENN MILLER CPA | PreparerPersonNm |
| PTIN | P00086726 | PTIN |
| Phone | 7035190990 | PhoneNum |
| Preparation | 2024-11-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CASEY M CLARK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 707 N SAINT ASAPH ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,993,886 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NAPEO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | NAPEO'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PROFESSIONAL EMPLOYER ORGANIZATION (PEO) INDUSTRY. NAPEO ADVOCATES FOR THE INTERESTS OF PEOS AT ALL LEVELS OF GOVERNMENT, AND PROVIDES ROBUST MEMBER RESOURCES, VITAL NETWORKING AND REFERRALS, RELEVANT AND TIMELY EDUCATION, AND EFFECTIVE PUBLIC RELATIONS AND MARKETING SUPPORT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $642,343 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $177,862 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,318,482 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,795,151 | CYProgramServiceRevenueAmt |
| PY Investment Income | $123,973 | PYInvestmentIncomeAmt |
| CY Investment Income | $182,265 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,691 | PYOtherRevenueAmt |
| CY Other Revenue | $16,470 | CYOtherRevenueAmt |
| PY Total Revenue | $10,462,146 | PYTotalRevenueAmt |
| CY Total Revenue | $10,993,886 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,985 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,549,413 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,414,823 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,223,545 | PYOtherExpensesAmt |
| CY Other Expenses | $7,103,500 | CYOtherExpensesAmt |
| PY Total Expenses | $9,793,943 | PYTotalExpensesAmt |
| CY Total Expenses | $11,528,323 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $668,203 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$534,437 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,748,844 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,852,573 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,897,917 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,390,914 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,850,927 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,461,659 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NAPEO'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PROFESSIONAL EMPLOYER ORGANIZATION (PEO) INDUSTRY. NAPEO ADVOCATES FOR THE INTERESTS OF PEOS AT ALL LEVELS OF GOVERNMENT, AND PROVIDES ROBUST MEMBER RESOURCES, VITAL NETWORKING AND REFERRALS, RELEVANT AND TIMELY EDUCATION, AND EFFECTIVE PUBLIC RELATIONS AND MARKETING SUPPORT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | GOVERNMENTAL AFFAIRS/ ADVOCACY: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS (NAPEO) LOBBIES ON BEHALF OF ITS MEMBERSHIP AT THE STATE AND FEDERAL LEVEL TO SECURE FAVORABLE LEGAL AND REGULATORY CERTAINTY FOR THE PEO INDUSTRY. NAPEO PROMOTES THE ADOPTION OF CONSISTENT AND COMPREHENSIVE STATE LAWS SIMILAR TO NAPEO'S MODEL PEO LEGISLATION. NAPEO PROMOTES A SET OF COMMONLY ACCEPTED PROFESSIONAL PRACTICES THAT ADDRESS FINANCIAL, ETHICAL, AND LEGAL PERFORMANCE. NAPEO DEPLOYS GRASSROOTS LOBBYING EFFORTS WITH ITS MEMBERS TO COMPLEMENT PROFESSIONAL LOBBYING EFFORTS. NAPEO KEEPS MEMBERS INFORMED OF RELEVANT REGULATORY AND LEGISLATIVE DEVELOPMENTS AND INITIATIVES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER EDUCATION: NAPEO IS THE PRIMARY SOURCE OF EDUCATION ON PEO INDUSTRY BEST PRACTICES AND SUPPORTS OPERATIONAL EXCELLENCE IN ITS MEMBER COMPANIES. IN 2023, NAPEO HOSTED IN-PERSON AND VIRTUAL EVENTS FOR ITS MEMBERS, PROVIDING ESSENTIAL AND TIMELY EDUCATION ON A VARIETY OF TOPIC AREAS INCLUDING FINANCE, LEGAL, REGULATORY, HUMAN RESOURCES, RISK MANAGEMENT, SALES, MARKETING, PAYROLL AND MORE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INDUSTRY MARKETING/ EXTERNAL COMMUNICATIONS: NAPEO'S MARKETING AND COMMUNICATIONS EFFORTS FOCUS ON RAISING THE VISIBILITY OF THE PEO INDUSTRY AMONG THE GENERAL PUBLIC, POLICYMAKERS, AND THE MEDIA, WITH A GOAL OF INCREASING PUBLIC AWARENESS AND POSITIVE SENTIMENT ABOUT THE INDUSTRY TO DRIVE INCREASED MARKET SHARE FOR PEOS. NAPEO ACCOMPLISHES THIS THROUGH A VARIETY OF TACTICS, INCLUDING MARKET RESEARCH, BRAND/ MESSAGE DEVELOPMENT, ADVERTISING, AND INDUSTRY MARKETING. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FARRAH FIELDER | PersonNm |
| Phone | 7038360466 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 707 N SAINT ASAPH ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| KRISTEN APPLEMAN | |||||||
| IMMEDIATE PAST CHAIR | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVE POLITIS | |||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID FEINBERG | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRUCE CORNUTT | |||||||
| IMMEDIATE PAST CHAIR (THRU OCT 23) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALEX CAMPOS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ABRAM FINKELSTEIN | |||||||
| DIRECTOR (THRU OCT 2023) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ERICA BRUNE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| COREY HOOKSTRA | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE BEERS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MONICA DENLER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLOS SALADRIGAS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GEOFFREY VANDAL | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TARA CONGER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| WENDY KATZ | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| HANK JOHNSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| AMIE REMINGTON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THAD STEELE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| VIC TANON | |||||||
| DIRECTOR (THRU OCT 2023) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SAMANTHA WELLINGTON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| HALEY CRUM | |||||||
| DIRECTOR (THRU OCT 2023) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BRITT LANDRUM III | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN POLSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY SUKALSKI | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| REE HARPER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREA MCHENRY | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CELESTE JOHNSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TED CRAWFORD | |||||||
| DIRECTOR (THRU OCT 2023) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL MANESS | |||||||
| SECRETARY/TREASURER (FROM OCT 2023) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DALE HAGEMAN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CASEY M CLARK | |||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $43,750 | $0 | $0 | ||
| PATRICK J CLEARY | |||||||
| PRESIDENT & CEO (THRU NOV 2023) | 40.00 | Yes (X) | $613,044 | $0 | $55,298 | ||
| FARRAH L FIELDER | |||||||
| COO | 40.00 | Yes (X) | $173,642 | $0 | $17,263 | ||
| THOMAS STOHLER | |||||||
| VP OF FED GOVT AFFAIRS | 40.00 | $240,414 | $0 | $38,571 | Yes (X) | ||
| NICHOLAS KAPIOTIS | |||||||
| GENERAL COUNSEL | 40.00 | $230,861 | $0 | $31,079 | Yes (X) | ||
| KERRY CARRUTHERS | |||||||
| VP OF MARKETING & COMMUN. | 40.00 | $207,672 | $0 | $22,806 | Yes (X) | ||
| ROBIN E SCHLESINGER | |||||||
| VICE PRESIDENT, EVENTS & MEMBER SERVICES | 40.00 | $152,912 | $0 | $22,270 | Yes (X) | ||
| NANCY BENOUDIZ | |||||||
| DIRECTOR OF SERVICE PARTNE | 40.00 | $260,120 | $0 | $12,470 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,922,415 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $199,757 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LGND LLC | |||||
| 2031 FLORIDA AVE NW | WASHINGTON | DC | 20008 | MARKETING CONSULTING | $346,500 |
| GROOM LAW GROUP | |||||
| 1701 PENNSYLVANIA AVE NW | WASHINGTON | DC | 20006 | TAX AND BENEFITS COUNSEL | $288,040 |
| CRESCENT EVENT PRODUCTIONS | |||||
| 1327 WOOD BRANCH DRIVE | CHARLOTTE | NC | 28273 | EVENT MANAGEMENT | $229,221 |
| MEHLMAN CASTAGNETTI ROSEN THOMAS INC | |||||
| 1341 G ST NE STE1100 | WASHINGTON | DC | 20005 | FEDERAL REGULATROY COUNCIL | $210,759 |
| SSI US INC | |||||
| 353 N CLARK ST STE 2500 | CHICAGO | IL | 60654 | CONSULTING SERVICES | $199,494 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $6,927,689 | $6,927,689 | |
| MEETINGS & SEMINARS | 900099 | $3,126,475 | $3,126,475 | |
| PUBLICATIONS | 900099 | $685,761 | $43,418 | $642,343 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,226 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,226 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,795,151 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $182,265 | TotalRevenueColumnAmt |
| Exclusion | $182,265 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,470 | TotalRevenueColumnAmt |
| Exclusion | $16,470 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $16,470 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,993,886 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,152,808 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $642,343 | UnrelatedBusinessRevenueAmt |
| Exclusion | $198,735 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,997 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,414,936 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,166 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $828,453 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,271 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,784 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,604 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,038,966 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,610 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,334,248 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $925,709 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $807,341 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,311 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,695 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,485 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,846,239 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,991 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,439 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,840 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUES AND SUBSCRIPTIONS | Desc |
| Total | $160,238 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,528,323 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $537,155 | BOYAmt |
| EOY | $326,220 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,004,215 | BOYAmt |
| EOY | $1,981,716 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,232 | BOYAmt |
| EOY | $2,936 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,265 | BOYAmt |
| EOY | $256,185 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,354,793 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,381,183 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,045,488 | BOYAmt |
| EOY | $1,973,610 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,748,064 | BOYAmt |
| EOY | $4,034,932 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,425 | BOYAmt |
| EOY | $276,974 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,748,844 | BOYAmt |
| EOY | $8,852,573 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,150 | BOYAmt |
| EOY | $681,188 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,789,754 | BOYAmt |
| EOY | $2,100,421 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,588 | BOYAmt |
| EOY | $332,331 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,425 | BOYAmt |
| EOY | $276,974 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,897,917 | BOYAmt |
| EOY | $3,390,914 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,850,927 | BOYAmt |
| EOY | $5,461,659 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,850,927 | BOYAmt |
| EOY | $5,461,659 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,748,844 | BOYAmt |
| EOY | $8,852,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$534,437 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $145,169 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $6,927,689 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $1,274,534 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $303,874 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $1,578,408 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $2,092,162 | AggregateReportedDuesNtcAmt |
| Taxable | -$513,754 | TaxableAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $563,649 | OtherCostOrOtherBasisAmt |
| Book Value | $563,649 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,394,827 | OtherCostOrOtherBasisAmt |
| Depreciation | $533,492 | DepreciationAmt |
| Book Value | $861,335 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $707,241 | OtherCostOrOtherBasisAmt |
| Depreciation | $215,914 | DepreciationAmt |
| Book Value | $491,327 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $689,076 | OtherCostOrOtherBasisAmt |
| Depreciation | $631,777 | DepreciationAmt |
| Book Value | $57,299 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,973,610 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION | Desc |
| Amt | $276,974 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $276,974 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOME INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 71 O STREET NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 237098123 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $10,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | GALA SPONSORSHIP | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PATRICK J CLEARY | ||||||||||||||
| PRESIDENT & CEO (THRU NOV 2023) | $468,325 | $0 | $144,719 | $0 | $0 | $0 | $30,700 | $0 | $24,598 | $0 | $668,342 | $0 | $0 | $0 |
| THOMAS STOHLER | ||||||||||||||
| VP OF FED GOVT AFFAIRS | $217,014 | $0 | $23,400 | $0 | $0 | $0 | $10,336 | $0 | $28,235 | $0 | $278,985 | $0 | $0 | $0 |
| NANCY BENOUDIZ | ||||||||||||||
| DIRECTOR OF SERVICE PARTNE | $250,120 | $0 | $10,000 | $0 | $0 | $0 | $4,666 | $0 | $7,804 | $0 | $272,590 | $0 | $0 | $0 |
| NICHOLAS KAPIOTIS | ||||||||||||||
| GENERAL COUNSEL | $208,861 | $0 | $22,000 | $0 | $0 | $0 | $9,713 | $0 | $21,366 | $0 | $261,940 | $0 | $0 | $0 |
| KERRY CARRUTHERS | ||||||||||||||
| VP OF MARKETING & COMMUN. | $188,432 | $0 | $19,240 | $0 | $0 | $0 | $8,480 | $0 | $14,326 | $0 | $230,478 | $0 | $0 | $0 |
| FARRAH L FIELDER | ||||||||||||||
| COO | $158,642 | $0 | $15,000 | $0 | $0 | $0 | $4,824 | $0 | $12,439 | $0 | $190,905 | $0 | $0 | $0 |
| ROBIN E SCHLESINGER | ||||||||||||||
| VICE PRESIDENT, EVENTS & MEMBER SERV | $138,212 | $0 | $14,700 | $0 | $0 | $0 | $6,473 | $0 | $15,797 | $0 | $175,182 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | NAPEO PROVIDED SOCIAL CLUB DUES TO PATRICK J. CLEARY IN THE AMOUNT OF $3,093. THIS AMOUNT WAS NOT INCLUDED IN TAXABLE COMPENSATION. |
| PART I, LINE 4B | PATRICK J. CLEARY RECEIVED PAYMENT FROM THE 457 PLAN IN THE AMOUNT OF $17,500 PER THE TERMS OF HIS EMPLOYMENT AGREEMENT. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 2A | NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS (NAPEO) LEASES EMPLOYEES FROM A PROFESSIONAL EMPLOYMENT ORGANIZATION, PAYCHEX BUSINESS SOLUTIONS, LLC. THE EMPLOYEES ARE CONSIDERED COMMON LAW EMPLOYEES OF NAPEO, HOWEVER, PAYCHEX BUSINESS SOLUTIONS IS THE EMPLOYER OF RECORD AND EMPLOYEES RECEIVE THEIR W2S FROM PAYCHEX BUSINESS SOLUTIONS. |
| FORM 990, PART VI, SECTION A, LINE 6 | REGULAR MEMBERS ARE BUSINESSES THAT PROVIDE PROFESSIONAL EMPLOYER ORGANIZATION (PEO) SERVICES; ASSOCIATE MEMBERS ARE INDIVIDUALS OR FIRMS WHO PROVIDE A PRODUCT OR SERVICE TO THE PEO INDUSTRY BUT ARE NOT ENGAGED IN PROVIDING PEO SERVICES; AND HONORARY MEMBERS ARE PERSONS WHO GAVE GAINED EMINENCE IN THE INDUSTRY, OR WHO MERIT THE ASSOCIATION'S ESTEEM AND HAVE BEEN ELECTED AN HONORARY MEMBER BY UNANIMOUS VOTE OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ONE AUTHORIZED REPRESENTATIVE OF EACH REGULAR AND ASSOCIATE MEMBER MAY VOTE ON ALL ISSUES REQUIRING MEMBERSHIP APPROVAL AND SHALL BE ELIGIBLE TO SERVE AS AN OFFICER OR DIRECTOR OF THE ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SLATE OF OFFICERS AND DIRECTORS, AS WELL AS ANY CHANGES TO THE BYLAWS, ARE APPROVED BY THE VOTING MEMBERS DURING THE ASSOCIATION'S ANNUAL MEMBERSHIP MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE ASSOCIATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE RETURN IS REVIEWED AND APPROVED BY MANAGEMENT, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTEREST THAT COULD GIVE RISE TO CONFLICTS. THE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS CIRCULATED TO ALL BOARD MEMBERS AND KEY EMPLOYEES DURING THE FIRST MEETING OF THE BOARD FOLLOWING THE ANNUAL ELECTION OF OFFICERS AND DIRECTORS. ALL ARE ASKED TO READ THE POLICY AND COMPLETE A RELATED PARTY QUESTIONNAIRE AND CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENT. WITH RESPECT TO ALL EMPLOYEES BUT THE CEO/ PRESIDENT, THE CEO/ PRESIDENT OF NAPEO HAS THE ULTIMATE AUTHORITY TO DETERMINE WHAT REMEDIAL STEPS SHOULD BE TAKEN IN SITUATIONS INVOLVING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. WITH RESPECT TO THE CEO/ PRESIDENT AND THE VOLUNTEER ELECTED DIRECTOR AND OFFICERS OTHER THAN THE CHAIRMAN , THE CHAIRMAN HAS THE ULTIMATE AUTHORITY TO DETERMINE WHAT REMEDIAL STEPS SHOULD BE TAKEN IN SITUATION INVOLVING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. WITH RESPECT TO THE CHAIRMAN, THE EXECUTIVE COMMITTEE OF THE ORGANIZATION HAS THE ULTIMATE AUTHORITY TO DETERMINE WHAT REMEDIAL STEPS SHOULD BE TAKEN IN SITUATIONS INVOLVING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMPENSATION COMMITTEE IS RESPONSIBLE FOR NEGOTIATING AND ESTABLISHING THE EMPLOYMENT CONTRACT OF THE ASSOCIATION'S CHIEF EXECUTIVE OFFICER. THE COMPENSATION COMMITTEE SHALL SET THE CEO'S COMPENSATION UNDER THE FOLLOWING PROCEDURES: COMPENSATION MUST BE COMPETITIVE WITHIN THE ASSOCIATION MARKETPLACE BASED UPON RECENT COMPENSATION SURVEY DATA OF SIMILAR ASSOCIATION MEMBERSHIP TYPES (TRADE ASSOCIATION), BUDGET SIZE, STAFF SIZE, AND GEOGRAPHIC SCOPE. (ASAE AND CEO UPDATE SURVEYS WERE USED). THE COMPENSATION COMMITTEE SHALL KEEP DOCUMENTATION AND RECORDS WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT. THE CHAIRMAN COMMUNICATES THE DECISIONS RELATIVE TO THE CEO'S COMPENSATION IN WRITING TO THE COO FOR IMPLEMENTATION. THE PROCESS WAS MOST RECENTLY REVIEWED IN 2023. THE CEO IS RESPONSIBLE FOR SETTING COMPENSATION FOR THE ASSOCIATION STAFF, INCLUDING THE SENIOR MANAGEMENT TEAM. ANNUALLY, THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION OF THE SENIOR MANAGEMENT TEAM AND DETERMINES THAT NO PERSON WITH CONFLICTS OF INTEREST SHALL REVIEW, SET OR APPROVE COMPENSATION ARRANGEMENTS. IT IS THE POLICY OF THE ASSOCIATION THE COMPENSATION OF THE SENIOR MANAGEMENT TEAM SHOULD BE ESTABLISHED TO ATTRACT AND RETAIN THE MOST PROFESSIONAL STAFF WITH EXPERTISE IN THEIR AREA OF COMPETENCE AND EXCELLENCE IN MANAGEMENT, GOVERNANCE, AND SERVICE TO THE MEMBERSHIP. THE COMPENSATION FOR THE SENIOR MANAGEMENT TEAM SHALL BE WITHIN THE BUDGET ESTABLISHED BY THE BOARD OF THE DIRECTORS AND SHALL BE SET USING INDEPENDENT DATA AS TO COMPARABLE COMPENSATION FOR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THE PROCESS WAS MOST RECENTLY REVIEWED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | NAPEO'S BYLAWS ARE POSTED ON OUR WEBSITE. OUR OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | EVENT PROFESSIONAL SERVICES 164,224. HEALTHCARE CONSULTANT 550,000. FINANCIAL CONSULTANT 69,323. OTHER PROFESSIONAL SERVICES 550,701. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAPEO PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 707 N SAINT ASAPH ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 254536957 | EIN |
| Primary Activities | POLITICAL CAMPAIGN CONTRIBUTIONS | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Exempt Code Section | 527 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |