2023-11-14T11:24:48-06:00 2022-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 22314 990 2022-01-01 743117195 NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS NATI 7038360466 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 PATRICK J CLEARY PRESIDENT & CEO 7038360466 2023-11-14 1 PATRICK CLEARY 999009999 1 GLENN MILLER CPA P00086726 7035190990 2023-11-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICK J CLEARY 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 10462146 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 524625 216610 0 0 8559164 10318482 105937 123973 198 19691 8665299 10462146 12008 20985 0 0 3351373 3549413 0 0 0 4653062 6223545 8016443 9793943 648856 668203 9490281 8748844 3871957 2897917 5618324 5850927 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 AMOUNT 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 2022, NAPEO HOSTED NUMEROUS 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. IN ADDITION TO THESE EVENTS, IN 2022 NAPEO ALSO HOSTED A RISK MANAGEMENT WORKSHOP, A PEO CAPITOL SUMMIT, AND AN ANNUAL CONFERENCE. 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 DOUBLING 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 CHAIR 6.00 X X 0 0 0 STEVE POLITIS VICE CHAIR 2.00 X X 0 0 0 DAVID FEINBERG SECRETARY/ TREASURER 2.00 X X 0 0 0 BRUCE CORNUTT IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 ALEX CAMPOS DIRECTOR 2.00 X 0 0 0 ABRAM FINKELSTEIN DIRECTOR 2.00 X 0 0 0 ERICA BRUNE DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 JENNIFER ROBINSON DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 CHARLIE VANCE DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 JOE BEERS DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 MONICA DENLER DIRECTOR (BEGIN 09/22) 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 (BEGIN 09/22) 2.00 X 0 0 0 HANK JOHNSON DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 ANDY RAMZEL DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 THAD STEELE DIRECTOR 2.00 X 0 0 0 VIC TANON DIRECTOR 2.00 X 0 0 0 SAMANTHA WELLINGTON DIRECTOR 2.00 X 0 0 0 HALEY CRUM DIRECTOR 2.00 X 0 0 0 BRITT LANDRUM III DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 JOHN POLSON DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 TERRY SUKALSKI DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 JENNIFER ROBINSON DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 ANDREA MCHENRY DIRECTOR (BEGIN 09/22) 2.00 X 0 0 0 CELESTE JOHNSON DIRECTOR 2.00 X 0 0 0 TED CRAWFORD DIRECTOR 2.00 X 0 0 0 LEE YARBOROUGH IMMEDIATE PAST CHAIR (THRU 9/2022) 2.00 X 0 0 0 CHRISTINA NELSON DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 FRANK FIORELLE DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 BILL MANESS DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 SEAN MCCONNELL DIRECTOR (THRU 09/2022) 2.00 X 0 0 0 PATRICK J CLEARY PRESIDENT & CEO 40.00 X 556964 0 42827 MELISSA VISCOVICH COO & SVP 40.00 X 247412 0 23079 NICHOLAS KAPIOTIS GENERAL COUNSEL 40.00 X 207334 0 22372 THOMAS STOHLER VP OF FED GOVT AFFAIRS 40.00 X 242937 0 20902 NANCY BENOUDIZ DIRECTOR OF SERVICE PARTNE 40.00 X 226292 0 17117 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 40.00 X 190255 0 20077 MICHAEL KREITER SR. DIR. OF STATE GVNT AFF 40.00 X 141766 0 16766 1812960 0 163140 10 0 1 0 ADP LLC 1 ADP BLVD ROSELAND NJ 07068 PEO SERVICES 3466173 LGND LLC 2031 FLORIDA AVE NW WASHINGTON DC 20008 MARKETING CONSULTING 308000 GROOM LAW GROUP 1701 PENNSYLVANIA AVE NW WASHINGTON DC 20006 TAX AND BENEFITS COUNSEL 264000 DAVIS & HARMAN LLP 1455 PENNSYLVANIA AVE NW WASHINGTON DC 20004 FEDERAL REGULATORY COUNSEL 220000 CRESCENT EVENT PRODUCTIONS 1327 WOOD BRANCH DRIVE CHARLOTTE NC 28273 EVENT MANAGEMENT 197796 11 MEMBERSHIP DUES 900099 6855418 6855418 MEETINGS & SEMINARS 900099 2846729 2258324 588405 PUBLICATIONS 900099 560243 35618 524625 56092 56092 10318482 123973 123973 19691 19691 19691 10462146 9205452 524625 732069 20985 870282 1897842 51993 555802 173494 85980 76184 997935 19926 975650 969695 679410 189905 77647 312965 1531806 17772 95935 22179 DUES AND SUBSCRIPTIONS 170556 9793943 512320 537155 2459660 2004215 16311 24232 148534 186265 3323232 1277744 2073397 2045488 4047486 3748064 232573 203425 9490281 8748844 937752 502150 2231568 1789754 470064 402588 232573 203425 3871957 2897917 X 5618324 5850927 5618324 5850927 9490281 8748844 668203 -435600 0 X 0 1 X 1 0 0 0 1 6855418 1305380 1068830 2374210 2070336 303874 563649 563649 1394827 497727 897100 691485 178928 512557 673271 601089 72182 2045488 DEFERRED COMPENSATION 203425 203425 0 SOME INC 71 O STREET NW WASHINGTON DC 20001 237098123 501C3 7500 0 GALA SPONSORSHIP 1 X 1 1 X X 0 1 0 PATRICK J CLEARY PRESIDENT & CEO 442060 0 111993 0 2911 0 29700 0 13127 0 599791 0 0 0 MELISSA VISCOVICH COO & SVP 224793 0 22619 0 0 0 9952 0 13127 0 270491 0 0 0 THOMAS STOHLER VP OF FED GOVT AFFAIRS 220660 0 22277 0 0 0 9802 0 11100 0 263839 0 0 0 NANCY BENOUDIZ DIRECTOR OF SERVICE PARTNE 221292 0 5000 0 0 0 7085 0 10032 0 243409 0 0 0 NICHOLAS KAPIOTIS GENERAL COUNSEL 186322 0 21012 0 0 0 9245 0 13127 0 229706 0 0 0 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 171755 0 18500 0 0 0 7597 0 12480 0 210332 0 0 0 MICHAEL KREITER SR. DIR. OF STATE GVNT AFF 141766 0 0 0 0 0 5666 0 11100 0 158532 0 0 0 PART I, LINE 1A NAPEO PROVIDED SOCIAL CLUB DUES TO PATRICK J. CLEARY IN THE AMOUNT OF $2,911. 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, ADP, LLC. THE EMPLOYEES ARE CONSIDERED COMMON LAW EMPLOYEES OF NAPEO, HOWEVER, ADP IS THE EMPLOYER OF RECORD AND EMPLOYEES RECEIVE THEIR W2S FROM ADP. 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 2022. 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 2022. 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. 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