2022-11-13T11:08:55-06:00 2021-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 22314 990 2021-01-01 743117195 NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS NATI 7038360466 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 PATRICK J CLEARY PRESIDENT & CEO 7038360466 2022-11-11 1 PATRICK CLEARY 999009999 GLENN MILLER CPA P00086726 7035190990 2022-11-11 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z PATRICK J CLEARY 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 8665299 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. 23 23 0 150 528601 241131 0 0 7060548 8559164 150116 105937 4096 198 7214760 8665299 6500 12008 0 0 3206426 3351373 0 0 0 3705037 4653062 6917963 8016443 296797 648856 7916752 9490281 2808699 3871957 5108053 5618324 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 2021, 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. IN 2021, NAPEO HOSTED 50 WEBINARS/VIRTUAL EVENTS WITH A COMBINED TOTAL OF 6,600 PARTICIPANTS; ADDITIONALLY 135 ATTENDED NAPEO'S IN-PERSON RISK MANAGEMENT WORKSHOP, 160 ATTENDED OUR PEO CAPITOL SUMMIT, 835 ATTENDED OUR ANNUAL CONFERENCE, AND 118 ATTENDED OUR CFO & PAYROLL SEMINAR. 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 X 26 0 0 1 1 0 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X MELISSA VISCOVICH CAE 7038360466 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 BRUCE CORNUTT CHAIR 6.00 X X 0 0 0 KRISTEN APPLEMAN VICE CHAIR 2.00 X X 0 0 0 STEVEN POLITIS SECRETARY/ TREASURER 2.00 X X 0 0 0 LEE YARBOROUGH IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 GEOFFREY VANDAL DIRECTOR 2.00 X 0 0 0 TED CRAWFORD DIRECTOR 2.00 X 0 0 0 DAVID FEINBERG DIRECTOR 2.00 X 0 0 0 ANDREW RAMZEL DIRECTOR 2.00 X 0 0 0 HALEY CRUM DIRECTOR 2.00 X 0 0 0 SEAN MCCONNELL DIRECTOR 2.00 X 0 0 0 VIC TANON DIRECTOR 2.00 X 0 0 0 CHRISTINA NELSON DIRECTOR 2.00 X 0 0 0 CELESTE JOHNSON DIRECTOR 2.00 X 0 0 0 CARLOS SALADRIGAS JR DIRECTOR 2.00 X 0 0 0 ALEX CAMPOS DIRECTOR (BEGIN 09/2021) 2.00 X 0 0 0 ABRAM FINKELSTEIN DIRECTOR 2.00 X 0 0 0 BILL MANESS DIRECTOR 2.00 X 0 0 0 JENNIFER ROBINSON DIRECTOR 2.00 X 0 0 0 CHARLIE VANCE DIRECTOR 2.00 X 0 0 0 TARA CONGER DIRECTOR (BEGIN 09/2021) 2.00 X 0 0 0 FRANK FIORILLE DIRECTOR 2.00 X 0 0 0 THAD STEELE DIRECTOR (BEGIN 09/2021) 2.00 X 0 0 0 SAMANTHA WELLINGTON DIRECTOR (BEGIN 09/2021) 2.00 X 0 0 0 ANDY LUBASH DIRECTOR (THRU 09/2021) 2.00 X 0 0 0 JAMES FRANZONE DIRECTOR (THRU 09/2021) 2.00 X 0 0 0 PAMELA EVETTE DIRECTOR (THRU 09/2021) 2.00 X 0 0 0 LAYNE DAVLIN DIRECTOR (THRU 10/2021) 2.00 X 0 0 0 CHRIS DOLLINS DIRECTOR (THRU 09/2021) 2.00 X 0 0 0 PATRICK J CLEARY PRESIDENT & CEO 40.00 X 547996 0 41160 MELISSA VISCOVICH COO & SVP 40.00 X 224070 0 21023 NICHOLAS KAPIOTIS GENERAL COUNSEL 40.00 X 219500 0 20840 THOMAS STOHLER VP OF FED GOVT AFFAIRS 40.00 X 213929 0 18675 NANCY BENDOUDIZ DIRECTOR OF SERVICE PARTNER ACCTS 40.00 X 204782 0 16934 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 40.00 X 161720 0 17957 MICHAEL KREITER SR. DIR. OF STATE GVNT AFF 40.00 X 144800 0 15910 1716797 0 152499 10 0 1 0 ADP LLC 1 ADP BLVD ROSELAND NJ 07068 PEO SERVICES 3224857 LGND LLC 2031 FLORIDA AVE NW WASHINGTON DC 20008 MARKETING CONSULTING 318077 GROOM LAW GROUP 1701 PENNSYLVANIA AVE NW WASHINGTON DC 20006 TAX AND BENEFITS COUNSEL 308000 DAVIS & HARMAN LLP 1455 PENNSYLVANIA AVE NW WASHINGTON DC 20004 FEDERAL REGULATORY COUNSEL 270027 BEYOND DEFINITION ACQUISITION LLC 8505 FENTON ST STE 212 SILVER SPRING MD 20910 GRAPHIC DESIGN 145440 7 MEMBERSHIP DUES 900099 5776365 5776365 MEETINGS & SEMINARS 900099 2164814 1705908 458906 PUBLICATIONS 900099 572403 43802 528601 45582 45582 8559164 105937 105937 198 198 198 8665299 7571657 528601 565041 12008 834249 1930152 53582 371384 162006 52354 75886 1037619 19032 733327 636060 582297 120987 71451 117473 926315 20443 93668 15867 DUES AND SUBSCRIPTIONS 150283 8016443 787025 512320 953697 2459660 9847 16311 121911 148534 3289652 1216255 2126142 2073397 3748170 4047486 169960 232573 7916752 9490281 344629 937752 1759242 2231568 534868 470064 169960 232573 2808699 3871957 X 5108053 5618324 5108053 5618324 7916752 9490281 648856 -138585 0 X 0 1 X 1 0 0 0 1 5776365 1235574 1068830 2304404 1235574 1068830 563649 563649 1394827 461963 932864 641784 146402 495382 689392 607890 81502 2073397 DEFERRED COMPENSATION 232573 232573 X 1 1 X X 0 1 0 PATRICK J CLEARY PRESIDENT & CEO 438078 0 107080 0 2838 0 29100 0 12060 0 589156 0 0 0 MELISSA VISCOVICH COO & SVP 203700 0 20370 0 0 0 8963 0 12060 0 245093 0 0 0 NICHOLAS KAPIOTIS GENERAL COUNSEL 199500 0 20000 0 0 0 8780 0 12060 0 240340 0 0 0 THOMAS STOHLER VP OF FED GOVT AFFAIRS 194481 0 19448 0 0 0 8557 0 10118 0 232604 0 0 0 NANCY BENDOUDIZ DIRECTOR OF SERVICE PARTNER ACCTS 199782 0 5000 0 0 0 7392 0 9542 0 221716 0 0 0 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 147018 0 14702 0 0 0 6469 0 11488 0 179677 0 0 0 MICHAEL KREITER SR. DIR. OF STATE GVNT AFF 124800 0 20000 0 0 0 5792 0 10118 0 160710 0 0 0 PART I, LINE 1A NAPEO PROVIDED SOCIAL CLUB DUES TO PATRICK J. CLEARY IN THE AMOUNT OF $2,838. 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 2021. 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. IN 2021, AN OUTSIDE CONSULTANT WAS ENGAGED TO BENCHMARK COMPENSATION FOR SENIOR STAFF. THOSE FINDINGS WERE PRESENTED TO THE CEO AND THE EXECUTIVE COMPENSATION COMMITTEE. THE CEO'S RECOMMENDATIONS AND ECC'S REVIEW WERE COMMUNICATED/ CONFIRMED IN WRITING TO THE COO. THE PROCESS WAS MOST RECENTLY REVIEWED IN 2021. 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