2021-09-28T14:13:49-05:00 2020-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-01-01 362166948 AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION AMER 2026820100 1300 17TH STREET NORTH NO 340 ARLINGTON VA 22209 RAY DAVIDSON CHIEF OPERATING OFFICER 2026820100 2021-09-28 1 RAY DAVIDSON 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z RAY DAVIDSON 1300 17TH STREET NORTH NO 340 ARLINGTON VA 22209 7924160 0 X WWW.APHSA.ORG X 1936 IL SEE PART III, LINE 1. 12 11 30 11 50181 4833 6093329 4620135 3062656 2840654 517 -2141 467920 462248 9624422 7920896 0 0 0 0 2809951 3173257 0 0 30808 5923966 4255419 8733917 7428676 890505 492220 3781132 5765964 2870739 4363351 910393 1402613 X BETTER, HEALTHIER LIVES FOR CHILDREN, FAMILIES AND COMMUNITIES APHSA WILL SUPPORT AND ADVISE OUR MEMBERS, INFORM POLICY MAKERS, AND WORK WITH OUR PARTNERS TO FULLY ENGAGE ONE ANOTHER IN PURSUIT OF EXCELLENCE IN HEALTH AND HUMAN SERVICES POLICY AND PRACTICE. 0 0 1862679 1597500 NEICE: THE NATIONAL ELECTRONIC INTERSTATE COMPACT ENTERPRISE (NEICE) IS A NATIONAL ELECTRONIC SYSTEM FOR QUICKLY AND SECURELY EXCHANGING THE DATA AND DOCUMENTS REQUIRED BY THE INTERSTATE COMPACT ON THE PLACEMENT OF CHILDREN (ICPC) TO PLACE CHILDREN ACROSS STATE LINES. 1674681 INFLUENCE: THESE FUNCTIONS PROVIDE STATE AND LOCAL MEMBERS WITH EXPERTISE IN CHILD WELFARE, CHILD CARE, TEMPORARY ASSISTANCE FOR NEEDY FAMILIES ("TANF"), SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM ("SNAP"), PERFORMANCE MANAGEMENT AND PROGRAM INFORMATION, AS WELL AS POLICY ANALYSIS AND FEDERAL GOVERNMENT ADVOCACY. THIS FUNCTION ALSO IS THE CORPORATE LIAISON FOR THE ASSOCIATION'S AFFINITY ORGANIZATIONS. 1347896 714829 CONNECT: THIS FUNCTION MANAGES THE EXTERNAL COMMUNICATIONS OF THE ASSOCIATION AND THE COMMUNICATIONS TO MEMBERS. ADDITIONALLY, THIS FUNCTION MANAGES ASSOCIATION CONFERENCES AND MEMBERSHIP. THIS FUNCTION ALSO MANAGES OUR STRATEGIC INDUSTRY PARTNER PROGRAM. 644735 346867 BUILD: THIS FUNCTION PROVIDES STATES AND LOCALITIES WITH TECHNICAL SUPPORT AND EXPERTISE RELATED TO ORGANIZATIONAL AND PROFESSIONAL DEVELOPMENT. 184181 181458 ICPC: THIS FUNCTION SERVES AS THE SECRETARIAT FOR THE INTERSTATE COMPACT ON THE PLACEMENT OF CHILDEREN WHICH IS A STATUTORY AGREEMENT BETWEEN ALL 50 STATES, DISTRICT OF COLUMBIA AND THE US VIRGIN ISLANDS. 828916 528325 5714172 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 1 30 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X RAY DAVIDSON 2028660572 1300 17TH STREET NORTH NO 340 ARLINGTON VA 22209 TRACY EVANS PRESIDENT/CEO 35.00 X X 264870 0 31021 DAVID HANSELL CHAIR 1.50 X X 0 0 0 BRENDA DONALD VICE CHAIR 1.50 X X 0 0 0 REIKO OSAKI TREASURER 1.50 X X 0 0 0 DUKE STOREN LEADERSHIP COUNCIL CHAIR 1.50 X 0 0 0 RODNEY ADAMS MEMBER AT LARGE 1.50 X 0 0 0 DERRIK ANDERSON ELECTED DIRECTOR 1.50 X 0 0 0 ANNE MOSLE ELECTED DIRECTOR 1.50 X 0 0 0 KATHERINE PARK ELECTED DIRECTOR 1.50 X 0 0 0 DANNETTE R SMITH ELECTED DIRECTOR 1.50 X 0 0 0 JENNIFER SULLIVAN ELECTED DIRECTOR 1.50 X 0 0 0 DAVID STILLMAN IMMEDIATE PAST PRESIDENT 1.50 X 0 0 0 RAYMOND DAVIDSON CHIEF OPERATING OFFICER 35.00 X 182030 0 33487 ANN FLAGG SR. DIRECTOR OF POLICY & PRACTICE 35.00 X 139359 0 18203 NATALIE WILLIAMS ORG. EFFECTIVINESS CONSULTANT 35.00 X 102322 0 4001 MATT LYONS DIRECTOR OF POLICY & RESEARCH 35.00 X 102164 0 23834 790745 0 110546 5 0 1 0 TETRUS CORP 504 CARNEGIE CTR STE 101 PRINCETON NJ 08540 NEICE CONSULTANCY SERVICES 1639656 FOUNDATION FOR THE MID SOUTH 134 EAST AMITE STREET JACKSON MS 39201 GRANT SUBCONTRACTOR 175000 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 OUTSOURCED ACCOUNTING SERVICES 106106 GRIFFEN CONSULTING 38 CLEARWATER ROAD CHESTNUT HILL MA 02467 GRANT SUBCONTRACTOR 104600 4 725859 2703857 1190419 4620135 MEMBER DUES 900099 1188750 1188750 CONFERENCES 900099 622370 622370 NIECE ONBOARDING FEES 900099 408750 408750 CONTRACTS 900099 204679 204679 SEC. SERVICES 900099 181459 181459 234646 184465 50181 2840654 1123 1123 3147 3147 442795 0 442795 442795 442795 3264 -3264 -3264 -3264 REFUNDS/REBATES 900099 16088 16088 OTHER INCOME 900099 218 218 16306 7920896 2790473 50181 460107 X 511408 254246 257162 2081533 1861074 197510 22949 90989 80376 9547 1066 319753 283618 32887 3248 169574 139971 28064 1539 59796 58973 773 50 150125 150125 861415 849564 11130 721 4956 2644 2312 176375 82258 94117 1667981 1557611 109135 1235 706503 18000 688503 87297 84415 2882 222733 222153 580 35204 35204 115806 115806 27483 14661 12822 TAXES 3245 3245 OVERHEAD ALLOCATION 0 122798 -122798 DUES & SUBSCRIPTIONS 77335 41255 36080 BAD DEBT EXPENSE 34536 34536 24629 6019 18610 7428676 5714172 1683696 30808 X 1309508 2793861 504172 837409 1194638 1430568 313629 196053 56711 106889 1224945 972070 314630 252875 87844 148309 3781132 5765964 514582 449002 1547854 2694341 700000 600000 422000 108303 198008 2870739 4363351 X -1623036 -499027 2533429 1901640 910393 1402613 3781132 5765964 492220 0 X 0 1 X 1 1 1 X 4599965 4472305 7475421 6093329 4620135 27261155 4599965 4472305 7475421 6093329 4620135 27261155 2947767 24313388 181379 176487 205895 442086 447065 1452912 1709 18806 6379 4851 31745 32630 53496 34369 26351 16306 163152 28908964 13974422 0.84100 0.88590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164575 163017 1558 1060370 809053 251317 252875 DEFERRED RENT 161324 SECURITY DEPOSIT 13665 DEFERRED COMPENSATION PLAN 23019 198008 X 7920896 0 7920896 0 7920896 7428676 0 7428676 0 7428676 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019, APHSA HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X 0 0 0 0 0 0 0 0 0 TRACY EVANS PRESIDENT/CEO 264870 0 0 0 0 0 20991 0 10030 0 295891 0 0 0 RAYMOND DAVIDSON CHIEF OPERATING OFFICER 182030 0 0 0 0 0 5461 0 28026 0 215517 0 0 0 ANN FLAGG SR. DIRECTOR OF POLICY & PRACTICE 139359 0 0 0 0 0 4181 0 14022 0 157562 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ELIGIBILITY CRITERIA FOR MEMBERSHIP IN THE AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION (APHSA) IS PRESCRIBED BY THE BOARD OF DIRECTORS. THE CRITERIA FOR MEMBERSHIP IS AS FOLLOWS (A) ANY AGENCY ADMINISTERING A PUBLIC HUMAN SERVICE PROGRAM ON THE FEDERAL, STATE OR LOCAL LEVEL (B) ANY OFFICER OR EMPLOYEE OF SUCH AGENCY (C) ANY OTHER AGENCY OR ORGANIZATION THAT MANIFESTS AN INTEREST IN PUBLIC HUMAN SERVICES CONSISTENT WITH THE OBJECTIVES OF THE AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION (D) ANY OFFICER OR EMPLOYEE OF SUCH AGENCY OR ORGANIZATION (E) ANY OTHER PERSON WHO, IN THE JUDGEMENT OF THE BOARD OF DIRECTORS, MANIFESTS AN INTEREST IN PUBLIC HUMAN SERVICES CONSISTENT WITH THE OBJECTIVES OF THE AMERICAN PUBLIC HUMAN SERVICES ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS THE GOVERNING BODY OF THE ASSOCIATION. THE BOARD CONSISTS OF THE IMMEDIATE PAST PRESIDENT OF THE ASSOCIATION, THE CHAIR OF THE APHSA LEADERSHIP COUNCIL, WHO MUST BE A MEMBER OF THE NATIONAL COUNCIL OF STATE HUMAN SERVICES ADMINISTRATORS, THE CHAIR OF THE NATIONAL COUNCIL OF LOCAL HUMAN SERVICE ADMINISTRATORS, THE IMMEDIATE PAST CHAIR OF THE AFFINITY COUNCIL OR A DESIGNEE APPOINTED BY THE AFFINITY COUNCIL, THE CHIEF EXECUTIVE OFFICER/PRESIDENT OF THE ASSOCIATION, AND TWO (2) TO TEN (10) ADDITIONAL DIRECTORS, AS DETERMINED AND APPOINTED BY THE BOARD OF DIRECTORS, AND WHO ARE SELECTED BASED ON THE PREVAILING BUSINESS, OPERATIONAL AND PRACTICE NEEDS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, A COPY OF THE FORM 990 IS MADE AVAILBLE FOR THE FULL BOARD PRIOR TO EXECUTION AND FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS ALL BOARD MEMBERS ARE PROVIDED AND REQUIRED TO COMPLETE AND SIGN THE APHSA BOARD MEMBER CONFLICT OF INTEREST DISCLOSURE FORM. IF AT ANY TIME, A BOARD MEMBER BECOMES AWARE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, OR ANY OF THE INFORMATION ON THE ANNUAL DISCLOSURE FORM BECOMES INACCURATE OR INCOMPLETE, THE BOARD MEMBER PROMPTLY NOTIFIES THE APHSA CEO, WHO IN TURN WILL SHARE THE UPDATED INFORMATION WITH THE CHAIR OF THE GOVERNANCE COMMITTEE. THE ANNUAL DISCLOSURE FORM IS CONSIDERED PART OF THIS POLICY. ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED BY BOARD MEMBERS TO THE APHSA GOVERNANCE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND WHENEVER A CONFLICT ARISES. THE GOVERNANCE COMMITTEE WILL REVIEW ALL DISCLOSED CONFLICTS AND MAKE A DETERMINATION OF WHETHER AN ACTUAL OR PERCEIVED CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE, IF ANY. IN MAKING ITS DETERMINATION, THE GOVERNANCE COMMITTEE REQUESTS ADDITIONAL INFORMATION FROM THE BOARD MEMBER DETAILING THE NATURE OF THE RELATIONSHIP OR TRANSACTION. APPROPRIATE ACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO: WAIVING THE CONFLICT BECAUSE IT IS NOT LIKELY TO NEGATIVELY AFFECT APHSA; DETERMINING THAT THE INDIVIDUAL BOARD MEMBER SHOULD BE RECUSED FROM DISCUSSIONS OR VOTING ON A PARTICULAR TRANSACTION OR MATTER; OR RECOMMENDING THE BOARD MEMBER RESIGN (OR BE REMOVED) FROM SERVICE ON THE BOARD BECAUSE THE CONFLICT IS SO PERVASIVE THAT THE BOARD MEMBER IS UNABLE TO ACT IN THE BEST INTERESTS OF APHSA. THE GOVERNANCE COMMITTEE INFORMS THE FULL BOARD OF ITS DETERMINATION AND ACTION. THE BOARD RETAINS THE RIGHT TO MODIFY OR REVERSE THE DETERMINATION AND ACTION, AND HAS FINAL AUTHORITY OVER THE RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS IS RESPONSIBLE FOR IDENTIFYING AND SELECTING THE CHIEF EXECUTIVE OFFICER. THE GOVERANCE AND EXECUTIVE COMMITTEES ARE RESPONSIBLE FOR FINAL APPROVAL OF SALARY. THE PROCESS INCLUDES USING THE GUIDESTAR NONPROFIT COMPENSATION REPORT FOR BENCHMARKING PURPOSES. THE PROCESS IS DOCUMENTED IN THE BOARD MEETING MINUTES. THE LAST COMPENSATION REVIEW TOOK PLACE JUNE 2020. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS CAN BE FOUND ON THE ASSOCIATION WEBSITE (WWW.APHSA.ORG). THE 990 IS AVAILABLE BY REQUEST AND ON GUIDESTAR.ORG. THE CONFLICT OF INTEREST POLICY IS AVAILABLE BY REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 817,198. MANAGEMENT AND GENERAL EXPENSES 10,706. FUNDRAISING EXPENSES 694. TOTAL EXPENSES 828,598. SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 32,366. MANAGEMENT AND GENERAL EXPENSES 424. FUNDRAISING EXPENSES 27. TOTAL EXPENSES 32,817. FORM 990, PART X, LINE 24: ON APRIL 9, 2020, APHSA RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $422,000 UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTE CALLS FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SIX MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION IN WHOLE OR IN PART. APHSA INTENDS TO USE THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM. APHSA APPLIED FOR FORGIVENESS AFTER COMPLETING THE 24-WEEK PERIOD AND FORGIVENESS WAS GRANTED ON JANUARY 6, 2021. ACCORDINGLY, APHSA WILL RECORD REVENUE FROM DEBT EXTINGUISHMENT DURING THE YEAR ENDING DECEMBER 31, 2021.