2024-11-08T15:48:10-06:00 2023-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 22314 990 2023-01-01 743117195 NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS NATI 7038360466 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 CASEY M CLARK PRESIDENT & CEO 7038360466 2024-11-08 1 1 GLENN MILLER CPA P00086726 7035190990 2024-11-04 2023 2024-10-15 13:58:12Z CASEY M CLARK 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 10993886 0 X WWW.NAPEO.ORG X 1984 VA 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. 24 24 0 150 642343 177862 0 0 10318482 10795151 123973 182265 19691 16470 10462146 10993886 20985 10000 0 0 3549413 4414823 0 0 0 6223545 7103500 9793943 11528323 668203 -534437 8748844 8852573 2897917 3390914 5850927 5461659 X 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. 0 0 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. 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. 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. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 X 28 0 0 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X FARRAH FIELDER 7038360466 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 KRISTEN APPLEMAN IMMEDIATE PAST CHAIR 6.00 X X 0 0 0 STEVE POLITIS CHAIR 2.00 X X 0 0 0 DAVID FEINBERG VICE CHAIR 2.00 X X 0 0 0 BRUCE CORNUTT IMMEDIATE PAST CHAIR (THRU OCT 23) 2.00 X X 0 0 0 ALEX CAMPOS DIRECTOR 2.00 X 0 0 0 ABRAM FINKELSTEIN DIRECTOR (THRU OCT 2023) 2.00 X 0 0 0 ERICA BRUNE DIRECTOR 2.00 X 0 0 0 COREY HOOKSTRA DIRECTOR 2.00 X 0 0 0 JOE BEERS DIRECTOR 2.00 X 0 0 0 MONICA DENLER DIRECTOR 2.00 X 0 0 0 CARLOS SALADRIGAS DIRECTOR 2.00 X 0 0 0 GEOFFREY VANDAL DIRECTOR 2.00 X 0 0 0 TARA CONGER DIRECTOR 2.00 X 0 0 0 WENDY KATZ DIRECTOR 2.00 X 0 0 0 HANK JOHNSON DIRECTOR 2.00 X 0 0 0 AMIE REMINGTON DIRECTOR 2.00 X 0 0 0 THAD STEELE DIRECTOR 2.00 X 0 0 0 VIC TANON DIRECTOR (THRU OCT 2023) 2.00 X 0 0 0 SAMANTHA WELLINGTON DIRECTOR 2.00 X 0 0 0 HALEY CRUM DIRECTOR (THRU OCT 2023) 2.00 X 0 0 0 BRITT LANDRUM III DIRECTOR 2.00 X 0 0 0 JOHN POLSON DIRECTOR 2.00 X 0 0 0 TERRY SUKALSKI DIRECTOR 2.00 X 0 0 0 REE HARPER DIRECTOR 2.00 X 0 0 0 ANDREA MCHENRY DIRECTOR 2.00 X 0 0 0 CELESTE JOHNSON DIRECTOR 2.00 X 0 0 0 TED CRAWFORD DIRECTOR (THRU OCT 2023) 2.00 X 0 0 0 BILL MANESS SECRETARY/TREASURER (FROM OCT 2023) 2.00 X X 0 0 0 DALE HAGEMAN DIRECTOR 2.00 X 0 0 0 CASEY M CLARK PRESIDENT & CEO 40.00 X 43750 0 0 PATRICK J CLEARY PRESIDENT & CEO (THRU NOV 2023) 40.00 X 613044 0 55298 FARRAH L FIELDER COO 40.00 X 173642 0 17263 THOMAS STOHLER VP OF FED GOVT AFFAIRS 40.00 X 240414 0 38571 NICHOLAS KAPIOTIS GENERAL COUNSEL 40.00 X 230861 0 31079 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 40.00 X 207672 0 22806 ROBIN E SCHLESINGER VICE PRESIDENT, EVENTS & MEMBER SERVICES 40.00 X 152912 0 22270 NANCY BENOUDIZ DIRECTOR OF SERVICE PARTNE 40.00 X 260120 0 12470 1922415 0 199757 9 0 1 0 LGND LLC 2031 FLORIDA AVE NW WASHINGTON DC 20008 MARKETING CONSULTING 346500 GROOM LAW GROUP 1701 PENNSYLVANIA AVE NW WASHINGTON DC 20006 TAX AND BENEFITS COUNSEL 288040 CRESCENT EVENT PRODUCTIONS 1327 WOOD BRANCH DRIVE CHARLOTTE NC 28273 EVENT MANAGEMENT 229221 MEHLMAN CASTAGNETTI ROSEN THOMAS INC 1341 G ST NE STE1100 WASHINGTON DC 20005 FEDERAL REGULATROY COUNCIL 210759 SSI US INC 353 N CLARK ST STE 2500 CHICAGO IL 60654 CONSULTING SERVICES 199494 16 MEMBERSHIP DUES 900099 6927689 6927689 MEETINGS & SEMINARS 900099 3126475 3126475 PUBLICATIONS 900099 685761 43418 642343 55226 55226 10795151 182265 182265 16470 16470 16470 10993886 10152808 642343 198735 X 10000 902997 2414936 50166 828453 218271 44784 105604 1038966 21610 1334248 925709 807341 208311 79695 375485 1846239 14991 103439 36840 DUES AND SUBSCRIPTIONS 160238 11528323 537155 326220 2004215 1981716 24232 2936 186265 256185 3354793 1381183 2045488 1973610 3748064 4034932 203425 276974 8748844 8852573 502150 681188 1789754 2100421 402588 332331 203425 276974 2897917 3390914 X 5850927 5461659 5850927 5461659 8748844 8852573 -534437 145169 0 X 0 1 X 1 0 0 0 0 6927689 1274534 303874 1578408 2092162 -513754 563649 563649 1394827 533492 861335 707241 215914 491327 689076 631777 57299 1973610 DEFERRED COMPENSATION 276974 276974 0 SOME INC 71 O STREET NW WASHINGTON DC 20001 237098123 501C3 10000 0 GALA SPONSORSHIP 1 X 1 1 X X 0 1 0 PATRICK J CLEARY PRESIDENT & CEO (THRU NOV 2023) 468325 0 144719 0 0 0 30700 0 24598 0 668342 0 0 0 THOMAS STOHLER VP OF FED GOVT AFFAIRS 217014 0 23400 0 0 0 10336 0 28235 0 278985 0 0 0 NANCY BENOUDIZ DIRECTOR OF SERVICE PARTNE 250120 0 10000 0 0 0 4666 0 7804 0 272590 0 0 0 NICHOLAS KAPIOTIS GENERAL COUNSEL 208861 0 22000 0 0 0 9713 0 21366 0 261940 0 0 0 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 188432 0 19240 0 0 0 8480 0 14326 0 230478 0 0 0 FARRAH L FIELDER COO 158642 0 15000 0 0 0 4824 0 12439 0 190905 0 0 0 ROBIN E SCHLESINGER VICE PRESIDENT, EVENTS & MEMBER SERV 138212 0 14700 0 0 0 6473 0 15797 0 175182 0 0 0 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. 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. NAPEO PAC 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 254536957 POLITICAL CAMPAIGN CONTRIBUTIONS VA 527 N/A NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0