2020-11-10T08:20:44-06:00 2019-12-31 420714325 RSM US LLP 2021 L STREET NW 400 WASHINGTON DC 20036 990 2019-01-01 521689643 NATIONAL COUNCIL OF NONPROFITS NATI 2029620322 1001 G STREET NW NO 700E WASHINGTON DC 20001 CHARLES T DELANEY PRESIDENT AND CEO 2029620322 2020-11-10 1 SARA SMITH P01332734 2022932200 2020-11-09 138.88.173.105 2020-11-10 08:20:20 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C7C937CA623DFB7884503BA84EC9B5C24C7C8E34 2019 2021-01-29 14:40:06Z CHARLES T DELANEY 1001 G STREET NW NO 700E WASHINGTON DC 20001 1915753 0 X WWW.COUNCILOFNONPROFITS.ORG X 1990 DC TO ADVANCE THE VITAL ROLE, CAPACITY, AND VOICE OF CHARITABLE NONPROFIT ORGANIZATIONS THROUGH OUR STATE AND NATIONAL NETWORKS. 11 11 8 13 15363 -750 1101699 1374043 428697 537681 9667 818 1310 3211 1541373 1915753 0 0 0 0 1209448 1029312 0 0 180705 539426 624470 1748874 1653782 -207501 261971 1494504 1777206 484521 460191 1009983 1317015 X TO ADVANCE THE VITAL ROLE, CAPACITY, AND VOICE OF CHARITABLE NONPROFIT ORGANIZATIONS THROUGH OUR STATE AND NATIONAL NETWORKS. 0 0 618096 8412 PUBLIC POLICY/ADVOCACY - THE NATIONAL COUNCIL OF NONPROFITS HELPS CHARITABLE NONPROFITS ADVANCE THEIR MISSIONS THROUGH ADVOCACY AND PUBLIC POLICY WORK AT THE FEDERAL, STATE, AND LOCAL LEVELS AND BY BUILDING THE CAPACITY OF NONPROFITS TO ENGAGE IN EVERYDAY ADVOCACY.(CONTINUED ON SCHEDULE O)PUBLIC POLICY/ADVOCACY - THE NATIONAL COUNCIL OF NONPROFITS HELPS CHARITABLE NONPROFITS ADVANCE THEIR MISSIONS THROUGH ADVOCACY AND PUBLIC POLICY WORK AT THE FEDERAL, STATE, AND LOCAL LEVELS. MUCH OF THIS POLICY WORK IS DEFENSIVE IN NATURE, STOPPING BAD PROPOSALS THAT WOULD HURT THE ABILITY OF NONPROFITS TO ADVANCE THEIR MISSIONS THAT BENEFIT INDIVIDUALS AND COMMUNITIES. THROUGH OUR NETWORK OF STATE ASSOCIATIONS OF NONPROFITS AND THEIR MORE THAN 25,000 NONPROFIT MEMBERS IN LOCAL COMMUNITIES ACROSS THE COUNTRY, WE LEVERAGE OUR UNIQUE POSITION AS THE ONLY NATIONWIDE, SECTOR-WIDE ORGANIZATION THAT FOCUSES ON POLICY ISSUES OF SECTOR-WIDE IMPORTANCE BY MONITORING AND ENGAGING BOTH VERTICALLY (LOCAL, STATE, FEDERAL) AND HORIZONTALLY (LEGISLATIVE, EXECUTIVE, JUDICIAL). WE IDENTIFY POLICY TRENDS EMERGING ACROSS STATE LINES AND SUPPORT NONPROFITS IN BUILDING THEIR CAPACITY TO ENGAGE IN EVERYDAY ADVOCACY THAT ADVANCES THEIR MISSIONS. IN 2019, OUR NETWORK PREVENTED THE DIVERSION OF RESOURCES DEVOTED TO ADVANCING CHARITABLE MISSIONS IN COMMUNITIES BY WORKING TO DEFEAT POLICY THREATS AT THE STATE AND LOCAL LEVELS THAT WOULD HAVE LIMITED CHARITABLE GIVING INCENTIVES, PROPERTY AND SALES TAX EXEMPTIONS, AND NONPROFIT INDEPENDENCE.IN ADDITION TO STATE AND LOCAL POLICY MATTERS, THE NATIONAL COUNCIL OF NONPROFITS WORKS TO PROTECT THE NONPROFIT SECTOR ON A VARIETY OF FEDERAL POLICY ISSUES WHERE OUR UNIQUE GRASSROOTS NETWORKS CAN INFORM AND INFLUENCE POLICIES. FOR EXAMPLE, IN 2019, WE CONTINUED OUR LEADERSHP ROLE OPPOSING EFFORTS TO POLITICIZE CHARITABLE, RELIGIOUS, AND PHILANTHROPIC ORGANIZATIONS. WE ALSO WORKED TO, AMONG OTHER THINGS, ENSURE THE 2020 CENSUS WILL BE FAIR, ACCURATE, AND COMPLETE; REPEAL THE NEW 21-PERCENT INCOME TAX ON NONPROFITS FOR THE EXPENSES THEY INCUR PROVIDING TRANSPORTATION BENEFITS TO THEIR EMPLOYEES; AND EXPRESSED THE NONPROFIT SECTOR'S PERSPECTIVE BY SUBMITTING FORMAL COMMENTS ON NUMEROUS PROPOSED FEDERAL REGULATIONS. THE NATIONAL COUNCIL OF NONPROFITS CONTINUED ITS EFFORTS IN 2019 TO REFORM ANTIQUATED AND BROKEN GOVERNMENT-NONPROFIT GRANTMAKING AND CONTRACTING SYSTEMS AT THE STATE AND FEDERAL LEVELS. DATA DEMONSTRATE THAT GOVERNMENTS DEPEND ON NONPROFITS TO DELIVER SERVICES TO THE PUBLIC. THE NONPROFIT SECTOR AS A WHOLE EARNS ALMOST A THIRD OF ITS REVENUE (31.8 PERCENT) BY CONTRACTING TO PROVIDE SERVICES TO THE PUBLIC ON BEHALF OF GOVERNMENTS. WE FOCUS PRIMARILY ON COLLABORATIVE PROBLEM-SOLVING WITH GOVERNMENTS TO REDUCE COSTS FOR GOVERNMENTS AND NONPROFITS ALIKE, WHILE ENHANCING TRANSPARENCY AND IMPROVING PERFORMANCE FOR THE BENEFICIARIES OF SERVICES, BY REDUCING REDUNDANCIES, ENSURING REIMBURSEMENT OF NONPROFIT INDIRECT COSTS (PER THE OMB UNIFORM GUIDANCE), AND EDUCATING NONPROFITS AND GOVERNMENT OFFICIALS ON EFFECTIVE REFORMS AND PROMISING PRACTICES. 334720 393296 NETWORK SUPPORT - THE NATIONAL COUNCIL OF NONPROFITS IS A TRUSTED RESOURCE AND LEADING ADVOCATE FOR AMERICA'S CHARITABLE NONPROFITS. OUR MISSION IS TO ADVANCE THE VITAL ROLE, CAPACITY, AND VOICE OF CHARITABLE NONPROFIT ORGANIZATIONS. WE DO SO PRIMARILY THROUGH OUR NETWORK OF STATE ASSOCIATIONS OF NONPROFITS, THEIR MORE THAN 25,000 NONPROFIT MEMBERS, AND OUR OTHER MEMBERS, THAT COMBINED CREATE THE NATION'S LARGEST NETWORK OF NONPROFITS. BY TRACKING TRENDS, SHARING KNOWLEDGE, AND SERVING AS A CENTRAL COORDINATOR AND MOBILIZER, WE BUILD CONNECTIONS, LEVERAGE CAPACITY, AND AMPLIFY VOICES TO ACHIEVE GREATER COLLECTIVE IMPACT IN LOCAL COMMUNITIES ACROSS THE COUNTRY.(CONTINUED ON SCHEDULE O)NETWORK SUPPORT - THE NATIONAL COUNCIL OF NONPROFITS IS A TRUSTED RESOURCE AND LEADING ADVOCATE FOR AMERICA'S CHARITABLE NONPROFITS. OUR MISSION IS TO ADVANCE THE VITAL ROLE, CAPACITY, AND VOICE OF CHARITABLE NONPROFIT ORGANIZATIONS. WE DO SO PRIMARILY WITH AND THROUGH OUR NETWORKS, COMPOSED OF OUR MEMBER STATE ASSOCIATIONS OF NONPROFITS, THEIR MEMBERS, AND OUR OTHER MEMBERS, THAT TOGETHER CREATE THE LARGEST NETWORK OF NONPROFITS IN THE COUNTRY. AS PART OF NETWORK SUPPORT, WE COORDINATE MANY COMMON ACTIVITIES OF THE STATE ASSOCIATION NETWORK AS WELL AS IDENTIFY EMERGING TRENDS, SHARE PROVEN PRACTICES, AND PROMOTE SOLUTIONS THAT BENEFIT ALL CHARITABLE NONPROFITS AND THE PEOPLE AND COMMUNITIES THEY SERVE. IN 2019 WE CONVENED OUR CORE NETWORK MORE THAN 25 TIMES, VIA TELECONFERENCES/WEBINARS AND IN PERSON, TO GATHER AND CIRCULATE INFORMATION THAT INFORMS THE STATE ASSOCIATION NETWORK ABOUT PROMISING PRACTICES FOR THEIR OWN CAPACITY BUILDING WORK IN THEIR STATES. WE PROMOTE "BEST PRACTICES" BECAUSE WITHOUT PRUDENT AND ETHICAL OPERATIONS, NONPROFITS WON'T BE SUSTAINABLE OR TRUSTED PARTNERS FOR INVESTMENTS BY PHILANTHROPY OR PRIVATE DONORS. WE ALSO PROMOTE FAIR AND EFFECTIVE STATE AND FEDERAL REGULATIONS, AND ENFORCEMENT OF THOSE REGULATIONS, TO ENSURE THAT NONPROFITS EARN AND CONTINUE TO DESERVE THE PUBLIC'S TRUST. 299199 135973 COMMUNICATIONS - THE NATIONAL COUNCIL OF NONPROFITS IS SEEN AS THE GO-TO RESOURCE FOR INFORMATION ON THE NONPROFIT SECTOR. REPORTERS FROM BLOOMBERG, THE NEW YORK TIMES, POLITICO, TAX ANALYSTS, THE WALL STREET JOURNAL, AND MORE CALL ON OUR EXPERTS TO DISCUSS NONPROFIT OPERATIONS AND THE IMPACTS OF PUBLIC POLICY PROPOSALS ON THE WORK OF NONPROFITS. ALL OF THE STRATEGIC INITIATIVES OF THE NATIONAL COUNCIL OF NONPROFITS STRIVE TO RAISE PUBLIC AWARENESS ABOUT NONPROFITS AND THEIR ROLE: WHAT THEY ARE, WHAT THEY DO, AND HOW THEIR ACTIONS AS PROBLEM SOLVERS BENEFIT INDIVIDUALS AND COMMUNITIES.(CONTINUED ON SCHEDULE O)COMMUNICATIONS - THE NATIONAL COUNCIL OF NONPROFITS UTILIZES MULTIPLE COMMUNICATIONS VEHICLES TO SPREAD TRUSTED INFORMATION ABOUT NONPROFITS. FOR INSTANCE, IN 2019, WE WELCOMED 1.5 MILLION UNIQUE VISITORS TO OUR WEBSITE, WHICH IS UPDATED DAILY.THROUGH OUR BI-WEEKLY POLICY E-NEWSLETTER "NONPROFIT ADVOCACY MATTERS, AND OUR MONTHLY OPERATIONS/CAPACITY BUILDING E-NEWSLETTER "NONPROFIT KNOWLEDGE MATTERS," IN 2019 THE COUNCIL OF NONPROFITS KEPT NEARLY 60,000 NONPROFIT STAFF MEMBERS, BOARD MEMBERS, JOURNALISTS, GOVERNMENT EMPLOYEES AND OFFICIALS, ATTORNEYS, ACCOUNTANTS, CONSULTANTS, ACADEMICS, AND OTHER SUBSCRIBERS INFORMED ABOUT NONPROFIT ISSUES AND SOLUTIONS FROM ACROSS THE COUNTRY. THE 36 REGULAR EDITIONS OF THE TWO NEWSLETTERS EVERY YEAR, AND OCCASIONAL SPECIAL EDITIONS, HELP TO SPREAD INFORMATION, GATHER INFORMATION, PROVIDE SENSE-MAKING, AND OFFER PERSPECTIVE.THE RESOURCES WE CREATE AND SHARE STRENGTHEN THE CAPACITIES OF INDIVIDUAL NONPROFITS AND RAISE AWARENESS ABOUT SECTOR-WIDE ISSUES IMPACTING SUSTAINABILITY AND MISSION EFFECTIVENESS. IN 2019, IN ADDITION TO OUR E-NEWSLETTER ARTICLES, WEB PAGES, AND SPECIAL REPORTS ON MATTERS OF IMPORTANCE TO THE NONPROFIT COMMUNITY, WE LAUNCHED "NONPROFIT IMPACT MATTERS," WHICH TELLS THE STORY OF TODAY'S NONPROFIT COMMUNITY FROM THE NONPROFIT PERSPECTIVE ON A NATIONWIDE AND SECTOR-WIDE BASIS FOR THE FIRST TIME. THE REPORT BRINGS TOGETHER FRESH DATA ABOUT NONPROFITS, PLACES THAT DATA INTO REAL WORLD CONTEXT, AND APPLIES PRACTICAL ANALYSIS, ALL DESIGNED TO SHARE INSIGHTS INTO THE SIGNIFICANT IMPACT THAT AMERICA'S CHARITABLE NONPROFITS HAVE IN STRENGTHENING COMMUNITIES AND IMPROVING LIVES.THE ACCOMPANYING MICROSITE, WWW.NONPROFITIMPACTMATTERS.ORG, PROVIDES EASY ACCESS TO EVEN MORE INFORMATION, WITH STATE-SPECIFIC DATA AND REPORTS, FACTS AND FIGURES THAT ANYONE CAN DOWNLOAD, AND MORE.NATIONAL COUNCIL OF NONPROFITS STAFF MEMBERS ALSO WROTE NUMEROUS ARTICLES, OP-EDS, AND OTHER PIECES THAT WERE PUBLISHED IN MAINSTREAM AND NONPROFIT PUBLICATIONS, AND WE RESPONDED TO INCREASINGLY FREQUENT REQUESTS FROM REPORTERS SEEKING INFORMATION. ADDITIONALLY, COUNCIL OF NONPROFITS STAFF MEMBERS DELIVERED SPEECHES, PRESENTATIONS, AND WEBINARS ACROSS THE COUNTRY, FOR BOTH NONPROFIT GROUPS AND FOUNDATION GROUPS, ON A WIDE VARIETY OF TOPICS FROM ADVOCACY AND PUBLIC POLICY TO ETHICS AND LEADERSHIP. 66691 LEGISLATIVE/LOBBYING ACTIVITIES - THE NATIONAL COUNCIL OF NONPROFITS EXERCISES THE FIRST AMENDMENT AND STATUTORY RIGHTS ENJOYED BY CHARITABLE NONPROFITS TO PETITION GOVERNMENTS BY ENGAGING IN DIRECT AND GRASSROOTS LOBBYING TO PROMOTE LEGISLATION THAT SUPPORTS THE WORK OF THE NONPROFIT COMMUNITY AND OPPOSE PROPOSALS THAT WOULD HINDER THE ABILITY OF NONPROFITS TO IMPROVE THE QUALITY OF LIFE FOR INDIVIDUALS AND COMMUNITIES.THE NATIONAL COUNCIL OF NONPROFITS HAS ELECTED TO APPLY THE COST-EXPENDITURE STANDARDS AVAILABLE UNDER SECTION 501(H) OF THE INTERNAL REVENUE CODE BECAUSE THAT SECTION PROVIDES CHARITABLE NONPROFIT ORGANIZATIONS WITH CLEAR AND OBJECTIVE GUIDELINES FOR ENSURING FULL COMPLIANCE WITH THE LAW AND THEIR RIGHTS AND OBLIGATIONS TO PURSUE THEIR MISSIONS THROUGH ADVOCACY. THE NATIONAL COUNCIL OF NONPROFITS AND ITS STAFF COMPLY IN ALL RESPECTS WITH FEDERAL LOBBYING DISCLOSURE LAWS. 66691 1318706 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 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 12 0 1 8 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA MI NY X X CHARLES T DELANEY 2029620322 1001 G STREET NW 700E WASHINGTON DC 20001 DONNA MURRAY-BROWN BOARD CHAIR 3.00 X X 0 0 0 MARNIE TAYLOR BOARD VICE CHAIR 3.00 X X 0 0 0 DOUG SAUER BOARD TREASURER 3.00 X X 0 0 0 KATE RUBALCAVA BOARD SECRETARY 3.00 X X 0 0 0 DOUG BAUER DIRECTOR 1.00 X 0 0 0 HENRY BERMAN DIRECTOR 1.00 X 0 0 0 ANNE HINDERY DIRECTOR 1.00 X 0 0 0 TRISHA LESTER DIRECTOR (THROUGH SEPTEMBER) 1.00 X 0 0 0 LISA T MARUYAMA DIRECTOR (THROUGH OCTOBER) 1.00 X 0 0 0 LIZ MOORE DIRECTOR 1.00 X 0 0 0 CHRISTINE ORTEGA DIRECTOR (BEG. IN OCTOBER) 1.00 X 0 0 0 JEANNE TEDROW DIRECTOR (BEG. IN SEPTEMBER) 1.00 X 0 0 0 LAURIE WOLF DIRECTOR 1.00 X 0 0 0 CHARLES T DELANEY PRESIDENT & CEO 70.00 X 296726 0 23700 DAVID L THOMPSON VICE PRESIDENT OF PUBLIC POLICY 55.00 X 177718 0 17919 RICHARD COHEN CHIEF OPERATING OFFICER 50.00 X 113000 0 8546 587444 0 50165 3 0 1 0 0 1374043 1374043 MEMBERSHIP DUES 900099 301000 301000 PROGRAM/SERVICE FEES 900099 236681 221318 15363 537681 818 818 MISCELLANEOUS INCOME 900099 3211 3211 3211 1915753 522318 15363 4029 328748 266070 25359 37319 593016 479556 45712 67748 25241 20497 1981 2763 21057 17231 1620 2206 61250 49256 5526 6468 588 563 25 37974 12894 23315 1765 3590 3590 118876 77088 15504 26284 500 500 27137 22305 2074 2758 26824 23758 1315 1751 215564 176603 16141 22820 13655 10028 1792 1835 75535 71204 4331 44845 36227 3530 5088 5937 4790 471 676 BOOKS AND SUBSCRIPTIONS 48420 46809 412 1199 STAFF DEVELOPMENT 2729 1890 839 MEMBERSHIP DUES 2000 2000 MISCELLANEOUS EXPENSES 296 296 1653782 1318706 154371 180705 300360 793773 532828 333611 7551 8300 27829 24005 445573 261162 229256 184411 342113 378539 54567 54567 1494504 1777206 56741 74317 9372 4875 418408 380999 484521 460191 X 227155 687235 782828 629780 1009983 1317015 1494504 1777206 261971 45061 0 X X 0 1 X 1 0 X 1467146 318060 1501508 1101699 1374043 5762456 1467146 318060 1501508 1101699 1374043 5762456 3742737 2019719 12786 13796 472 9667 818 37539 348870 30561 46510 1310 3211 430462 6230457 0.32420 0.42790 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 348,870. 2016 AMOUNT: $ 30,561. 2017 AMOUNT: $ 46,510. 2018 AMOUNT: $ 1,310. 2019 AMOUNT: $ 3,211. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31608 35083 66691 1617771 1684462 234223 58556 0 0 225185 235567 237105 234223 932080 1398120 2130 110543 18591 66691 197955 56296 58892 59276 58556 233020 349530 2130 62535 9547 31608 105820 284981 128241 156740 128754 101083 27671 31838 31838 0 184411 DEFERRED RENT 380999 380999 1997094 45061 39870 84931 1912163 3590 3590 1915753 1690062 39870 39870 1650192 3590 3590 1653782 X X X X 0 0 0 0 0 0 0 0 0 CHARLES T DELANEY PRESIDENT & CEO 296726 0 0 0 0 0 14000 0 18022 0 328748 0 0 0 DAVID L THOMPSON VICE PRESIDENT OF PUBLIC POLICY 177718 0 0 0 0 0 9020 0 10964 0 197702 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED EACH YEAR BY FULL STATE ASSOCIATION MEMBERS IN GOOD STANDING. FORM 990, PART VI, SECTION A, LINE 7A ONLY STATE ASSOCIATION MEMBERS SHALL HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS, AND AS PROVIDED BY THE D.C. CODE ON ANY AMENDMENT TO THE ARTICLES OF INCORPORATION, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, OR TO APPROVE ANY MERGER, CONSOLIDATION, OR DISSOLUTION. OTHER RIGHTS OF MEMBERS ARE DETERMINED BY THE BOARD OF DIRECTORS OF THE NATIONAL COUNCIL OF NONPROFITS FROM TIME TO TIME. FORM 990, PART VI, SECTION A, LINE 7B THE EXECUTIVE COMMITTEE, A STANDING COMMITTEE OF THE BOARD, HAS THE AUTHORITY TO MAKE DECISIONS ON BEHALF OF THE BOARD OF DIRECTORS ON ADMINISTRATIVE MATTERS AND TIME-CRITICAL MATTERS THAT ARISE BETWEEN BOARD MEETINGS WITH THE EXCEPTION OF ACTIONS RESERVED FOR MEMBERS OF THE CORPORATION, AND THE AMENDMENT OF BYLAWS, APPROVAL OF THE ANNUAL BUDGET AND IRS FORM 990, THE HIRING AND RELEASE OF THE CHIEF EXECUTIVE OFFICER, AND THE RECEIPT OF THE ANNUAL AUDIT, WHICH ARE RESERVED FOR THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B ANNUALLY, THE ORGANIZATION'S FINANCIAL AUDIT AND DRAFT FORM 990 ARE REVIEWED BY THE AUDIT COMMITTEE FOR APPROVAL, THEN PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD AND STAFF REVIEW AND DISCUSS THE CONFLICT OF INTEREST POLICY AND EACH BOARD AND STAFF MEMBER COMPLETES A CONFLICT DISCLOSURE QUESTIONNAIRE. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT & CEO'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AFTER A REVIEW OF COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES DOCUMENTS IT IS LEGALLY REQUIRED TO MAKE PUBLICLY AVAILABLE VIA ITS WEBSITE AND UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.