2019-05-14T08:15:39-05:00 2018-06-30 560747981 DIXON HUGHES GOODMAN LLP 1410 SPRING HILL ROAD SUITE 500 TYSONS VA 221023056 990 2017-07-01 521125164 NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES NATI 2027858866 1025 CONNECTICUT AVENUE NW NO 700 WASHINGTON DC 200365420 DAVID L WARREN PRESIDENT 2027858866 2019-05-10 1 TAMARA VINEYARD P01775208 7039700400 2019-05-10 216.59.121.66 2019-05-10 09:04:52 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 92664BC7D1251499886650BCBEE97ABD85D93B9F 2017 2019-02-21 02:37:17Z DAVID L WARREN 1025 CONNECTICUT AVENUE NW NO 700 WASHINGTON DC 200365420 7857047 0 X WWW.NAICU.EDU X 1976 DC THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES (NAICU) SERVES AS THE UNIFIED NATIONAL VOICE OF INDEPENDENT HIGHER EDUCATION. SINCE 1976, THE ASSOCIATION HAS REPRESENTED PRIVATE COLLEGES AND UNIVERSITIES ON POLICY ISSUES WITH THE FEDERAL GOVERNMENT, SUCH AS THOSE AFFECTING STUDENT AID, TAXATION, AND GOVERNMENT REGULATION. THE NAICU STAFF MEETS WITH POLICY MAKERS, TRACKS CAMPUS TRENDS, CONDUCTS RESEARCH, ANALYZES HIGHER EDUCATION ISSUES, PUBLISHES INFORMATION, HELPS COORDINATE STATE-LEVEL ACTIVITIES, AND ADVISES MEMBERS OF LEGISLATIVE AND REGULATORY DEVELOPMENTS WITH POTENTIAL IMPACT ON THEIR INSTITUTIONS. 43 43 22 0 0 22028 0 0 6486525 6524076 109430 334020 0 0 6595955 6858096 0 0 0 0 4313324 4451389 0 0 0 1943699 2045598 6257023 6496987 338932 361109 9275106 9979533 2483510 2706858 6791596 7272675 X THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES (NAICU) SERVES AS THE UNIFIED NATIONAL VOICE OF INDEPENDENT HIGHER EDUCATION. SINCE 1976, THE ASSOCIATION HAS REPRESENTED PRIVATE COLLEGES AND UNIVERSITIES ON POLICY ISSUES WITH THE FEDERAL GOVERNMENT, SUCH AS THOSE AFFECTING STUDENT AID, TAXATION, AND GOVERNMENT REGULATION. THE NAICU STAFF MEETS WITH POLICY MAKERS, TRACKS CAMPUS TRENDS, CONDUCTS RESEARCH, ANALYZES HIGHER EDUCATION ISSUES, PUBLISHES INFORMATION, HELPS COORDINATE STATE-LEVEL ACTIVITIES, AND ADVISES MEMBERS OF LEGISLATIVE AND REGULATORY DEVELOPMENTS WITH POTENTIAL IMPACT ON THEIR INSTITUTIONS. 0 0 2347334 GOVERNMENT RELATION ACTIVITIES - REPRESENTING U.S. INDEPENDENT COLLEGES AND UNIVERSITIES ON PUBLIC POLICY ISSUES WITH GOVERNMENTAL INSTITUTIONS. 1410798 RESEARCH - GATHERING, ANALYZING, AND DISTRIBUTING INFORMATION IN SUPPORT OF ALL ASSOCIATION ACTIVITIES. 1119323 PUBLIC RELATION ACTIVITIES - IMPLEMENTS A COMPREHENSIVE PUBLIC AFFAIRS PROGRAM TO ENHANCE PUBLIC UNDERSTANDING OF INDEPENDENT HIGHER EDUCATION. 933205 6524076 MEMBERSHIP ACTIVITIES - INFORMING COLLEGES AND UNIVERSITIES OF ASSOCIATION CONCERNS AND RESPONDING TO MEMBERSHIP INQUIRIES 933205 6524076 5810660 1 0 0 1 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 1 0 0 0 1 21 0 1 22 1 1 1 0 0 0 0 0 0 0 0 0 X 43 43 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X VONDA DICKSON 2027858866 1025 CONNECTICUT AVENUE NW NO 700 WASHINGTON DC 200365420 DR ANDREW K BENTON CHAIR 1.00 X 0 0 0 DR MARJORIE HASS PAST CHAIR 1.00 X 0 0 0 DR JAMES MULLEN JR AUDIT CHAIR 1.00 X 0 0 0 DR JO ALLEN VICE CHAIR 1.00 X 0 0 0 DR DOTTIE L KING TREASURER 1.00 X 0 0 0 DR LYLE ROELOFS SECRETARY 1.00 X 0 0 0 DR STEVEN R DISALVO DIRECTOR 1.00 X 0 0 0 DR EUGENE J CORNACCHIA DIRECTOR 1.00 X 0 0 0 DR LEO M LAMBERT DIRECTOR 1.00 X 0 0 0 DR LOGAN HAMPTON DIRECTOR 1.00 X 0 0 0 DR FREDERIK OHLES DIRECTOR 1.00 X 0 0 0 DR MARYANN BAENNINGER DIRECTOR 1.00 X 0 0 0 DR BARRY GLASSNER DIRECTOR 1.00 X 0 0 0 DR SHARON D HERZBERGER DIRECTOR 1.00 X 0 0 0 MRS RHONA FREE DIRECTOR 1.00 X 0 0 0 DR MARGARET DRUGOVICH DIRECTOR 1.00 X 0 0 0 MR GRAFTON NUNES DIRECTOR 1.00 X 0 0 0 MR EDWARD SCHRADER DIRECTOR 1.00 X 0 0 0 MRS MARY MARGARET ALBERT DIRECTOR 1.00 X 0 0 0 DR DALE LUNSFORD DIRECTOR 1.00 X 0 0 0 DR ERIK HOEKSTRA DIRECTOR 1.00 X 0 0 0 MR JOHN MCVAY DIRECTOR 1.00 X 0 0 0 DR NARIMAN FARVARDIN DIRECTOR 1.00 X 0 0 0 DR NAYEF SAMHAT DIRECTOR 1.00 X 0 0 0 MRS JILL TIEFENTHALER DIRECTOR 1.00 X 0 0 0 MR DAVID EVANS DIRECTOR 1.00 X 0 0 0 MR ROGER CASEY DIRECTOR 1.00 X 0 0 0 MR LEWIS THAYNE DIRECTOR 1.00 X 0 0 0 MR KENNETH GARREN DIRECTOR 1.00 X 0 0 0 MR SCOTT FLANAGAN DIRECTOR 1.00 X 0 0 0 MR CAMERON WEST DIRECTOR 1.00 X 0 0 0 MR STEPHEN MINNIS DIRECTOR 1.00 X 0 0 0 MRS ANDREA COOK DIRECTOR 1.00 X 0 0 0 MRS TERESA AMOTT DIRECTOR 1.00 X 0 0 0 MRS PAMELA EIBECK DIRECTOR 1.00 X 0 0 0 MRS SHIRELY MULLEN DIRECTOR 1.00 X 0 0 0 MR GARY STEINKE DIRECTOR - NAICUSE 1.00 X 0 0 0 MRS KRISTEN SOARES CHAIR - NAICUSE 1.00 X 0 0 0 MR PAUL CERKVENIK DIRECTOR - NAICUSE 1.00 X 0 0 0 MS ROBIN TAFFLER SECRETARIAT CHAIR - NAICUS 1.00 X 0 0 0 DR RALPH ENLOW JR SECRETARIAT - NAICUSE 1.00 X 0 0 0 DAVID L WARREN PRESIDENT & EX-OFFICIO 40.00 X 580714 0 205817 SARAH FLANAGAN VP GOV RELATIONS 40.00 X 314557 0 65022 PETE BOYLE VP PUB AFFAIR 40.00 X 227500 0 62595 FRANK BALZ VP RESEARCH 40.00 X 265633 0 65997 DEBORAH REILLY DIRECTOR - MEMBERSHIP & CO 40.00 X 146811 0 33987 PAUL HASSEN DIRECTOR - COMM & MARKETIN 40.00 X 152228 0 54514 1687443 0 487932 8 0 1 0 0 MEMBERSHIP DUES 900099 6119118 6119118 ANNUAL MEETING REGISTRATION 900099 214228 214228 MEETING SPONSORSHIP 900099 165500 165500 WORKSHOP REGISTRATION 900099 25230 25230 6524076 116276 116276 1216695 998951 217744 217744 217744 6858096 6524076 0 334020 644409 451086 193323 2718695 2511896 206799 265000 244660 20340 632523 566336 66187 190762 170783 19979 48826 8183 40643 30375 14109 16266 51134 47503 3631 202870 163859 39011 151051 142006 9045 184307 176704 7603 503343 467606 35737 118312 114057 4255 484683 470729 13954 77044 71574 5470 29821 27704 2117 NAICUSE EXPENSES 94644 94644 SUBSCRIPTIONS & MEMBERS 49600 47828 1772 20/20 PROGRAM 19393 19393 CONTINGENCY FUND 195 0 195 6496987 5810660 686327 0 2925117 3307890 4174 268 64160 60679 724186 610267 174204 113919 6025695 6430877 81756 65900 9275106 9979533 603513 795310 1739587 1626543 140410 285005 2483510 2706858 X 6765086 7246165 26510 26510 6791596 7272675 9275106 9979533 361109 119970 0 X X 0 1 X 1 0 X 5862270 6169445 6207775 6486525 6524076 31250091 5862270 6169445 6207775 6486525 6524076 31250091 0 0 0 31250091 126038 309888 299007 109430 116276 960639 126038 309888 299007 109430 116276 960639 652 214 866 5988960 6479547 6506782 6595955 6640352 32211596 0.97020 0.97110 0.02980 0.02880 X 410557 410557 6086430 6496987 474849 118712 0 0 479129 455531 462851 474849 1872360 2808540 337439 353254 370270 410557 1471520 119782 113883 115713 118712 468090 702135 361203 268740 92463 362983 341527 21456 113919 DEFERRED COMPENSATION 285005 285005 X 6978066 119970 119970 6858096 0 6858096 6496987 0 6496987 0 6496987 PART X, LINE 2: NAICU IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON INCOME OTHER THAN UNRELATED BUSINESS INCOME; ACCORDINGLY THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL OR STATE INCOME TAXES. THE ASSOCIATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF JUNE 30, 2018 AND 2017. THE ASSOCIATION CAN BE SUBJECT TO AN EXCESS LOBBYING TAX IN CONJUNCTION WITH ITS ANNUAL LOBBYING EXPENDITURES. HOWEVER, NO EXCESS LOBBYING TAX WAS INCURRED FOR 2018 OR 2017. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 DAVID L WARREN PRESIDENT & EX-OFFICIO 579253 0 0 0 1461 0 170389 0 35428 0 786531 0 0 0 SARAH FLANAGAN VP GOV RELATIONS 314557 0 0 0 0 0 27000 0 38022 0 379579 0 0 0 PETE BOYLE VP PUB AFFAIR 227500 0 0 0 0 0 23340 0 39255 0 290095 0 0 0 FRANK BALZ VP RESEARCH 265633 0 0 0 0 0 27000 0 38997 0 331630 0 0 0 DEBORAH REILLY DIRECTOR - MEMBERSHIP & CO 146811 0 0 0 0 0 14936 0 19051 0 180798 0 0 0 PAUL HASSEN DIRECTOR - COMM & MARKETIN 152228 0 0 0 0 0 15622 0 38892 0 206742 0 0 0 PART I, LINE 1A THE PRESIDENT IS ENTITLED TO REIMBURSEMENT FOR ALL REASONABLE AND PROPERLY SUBMITTED EXPENSES INCURRED IN CONNECTION WITH ATTENDANCE OF THE PRESIDENT'S WIFE AT THE ASSOCIATION'S ANNUAL MEETING, THE ANNUAL STATE EXECUTIVES MEETING, AND ANOTHER MEETING OR CONFERENCE FOR WHICH THE CHAIRMAN HAS GIVEN HIS WRITTEN CONSENT. THE SPOUSE TRAVEL EXPENSES ARE REVIEWED AND APPROVED BY THE CHAIRMAN OF THE BOARD ONCE TRAVEL IS COMPLETE. SCHEDULE J, PART II COLUMN C FOR DAVID WARREN INCLUDES DEFERRED COMPENSATION UNDER A NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT THAT HAS NOT VESTED IN THE AMOUNT OF $95,889. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THERE SHALL BE THREE CATEGORIES OF VOTING MEMBERS OF THE ASSOCIATION, AND ONE CATEGORY OF NON-VOTING MEMBERS AS FOLLOWS: A) INDEPENDENT NONPROFIT INSTITUTIONS OF HIGHER EDUCATION THAT ARE LOCATED WITHIN THE TERRITORIAL JURISDICTION OF THE UNITED STATES, AND THAT ARE RECOGNIZED BY A NATIONAL OR REGIONAL ACCREDITING GROUP THAT IS RECOGNIZED BY THE COUNCIL ON HIGHER EDUCATION ACCREDITATION, OR ARE MEMBERS OF A STATE ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (HEREAFTER REFERRED TO AS "MEMBER INSTITUTIONS"); B) STATE ASSOCIATIONS OF INDEPENDENT COLLEGES AND UNIVERSITIES (HEREAFTER REFERRED TO AS "MEMBER ASSOCIATIONS"). ONLY ONE STATE ASSOCIATION SHALL BE RECOGNIZED FROM EACH STATE FOR PURPOSES OF REGULAR NAICU MEMBERSHIP, WHICH SHALL BE THE PRIMARY STATE ASSOCIATION REPRESENTING INDEPENDENT COLLEGES AND UNIVERSITIES IN THAT STATE, AND; C) NATIONAL, REGIONAL, OR OTHER SPECIAL-PURPOSE ASSOCIATIONS OF INDEPENDENT NONPROFIT COLLEGES AND UNIVERSITIES (HEREAFTER REFERRED TO AS "MEMBER ASSOCIATIONS"). D) COLLEGES AND UNIVERSITIES THAT ARE LOCATED OUTSIDE THE TERRITORIAL JURISDICTION OF THE UNITED STATES AND MEET NAICU'S OTHER MEMBERSHIP REQUIREMENTS, I.E. THE INSTITUTIONS ARE INDEPENDENT, NONPROFIT, AND ACCREDITED BY A NATIONAL OR REGIONAL GROUP THAT IS RECOGNIZED BY THE COUNCIL ON HIGHER EDUCATION ACCREDITATION. THESE SHALL BE NON-VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF FORTY-FOUR MEMBERS; THE PRESIDENT SHALL BE AN EX OFFICIO MEMBER OF THE BOARD WITHOUT VOTE. TWENTY-FOUR DIRECTORS, WHO SHALL BE CHIEF EXECUTIVE OFFICERS OF MEMBER INSTITUTIONS, SHALL BE ELECTED DIRECTLY BY THE MEMBERSHIP; TWELVE DIRECTORS, WHO SHALL BE CHIEF EXECUTIVE OFFICERS OF MEMBER INSTITUTIONS, SHALL BE ELECTED BY THE TWENTY-FOUR DIRECTLY ELECTED DIRECTORS; THE CHAIR OF THE SECRETARIAT SHALL BE EX OFFICIO MEMBER OF THE BOARD WITH VOTE; ONE ADDITIONAL MEMBER OF THE SECRETARIAT SHALL BE RECOMMENDED TO THE BOARD BY THE SECRETARIAT AND RATIFIED BY THE BOARD WITH VOTE; THREE MEMBERS OF THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGE AND UNIVERSITY STATE EXECUTIVES SHALL BE RECOMMENDED TO THE BOARD BY THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGE AND UNIVERSITY STATE EXECUTIVES AND RATIFIED BY THE BOARD WITH VOTE; THE CHAIR OF THE BOARD SHALL SERVE A FOURTH YEAR ON THE BOARD, AND THE PAST CHAIR SHALL SERVE A FIFTH YEAR. THREE NON-PRESIDENTS FROM MEMBER INSTITUTIONS ALSO PARTICIPATE IN BOARD DELIBERATIONS WITHOUT VOTE. FORM 990, PART VI, SECTION A, LINE 7B AT ANY DULY CONSTITUTED MEETING OF THE BOARD OF DIRECTORS, A TWO-THIRDS VOTE OF THE PRESENT DIRECTORS MAY AMEND THE BYLAWS. SUCH AMENDMENT IS SUBJECT TO RATIFICATION BY THE MEMBERS AT THE NEXT ANNUAL MEETING. THE BOARD ALSO HAS THE POWER TO PROPOSE MEMBERSHIP DUES WHICH ARE SUBJECT TO THE APPROVAL OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 SHALL BE PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO FILING. WRITTEN REVIEW COMMENTS ARE FORWARD TO MANAGEMENT AND CONCERNS WERE SUBSEQUENTLY ADDRESSED BY THE CPA FIRM. AFTER FILING, A COPY IS PROVIDED TO ALL MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C EVERY FEBRUARY AT THE NAICU ANNUAL MEETING, EACH BOARD MEMBER RECEIVES NAICU'S CONFLICT OF INTEREST POLICY AND IS ASKED TO REVIEW AND STIPULATE (A) NO CONFLICT(S) EXISTS OR (B) POSSIBLE CONFLICT(S) EXISTS. THE STATEMENT IS REVIEWED BY NAICU'S PRESIDENT, DATED AND INITIALED. IF THE PRESIDENT IDENTIFIES A POSSIBLE CONFLICT, IT IS PRESENTED AT THE BOARD MEETING. IF THE MAJORITY DEEMS A CONFLICT, THE BOARD MEMBER IS ASKED TO RECUSE HIMSELF. TO DATE, NO CONFLICTS HAVE BEEN IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 CONDUCTED BY QUATT ASSOCIATES, NAICU PARTICIPATES IN AN ANNUAL WASHINGTON HIGHER EDUCATION SECRETARIAT COMPENSATION AND BENEFITS SURVEY. THE SURVEY IS FURTHER BROKEN DOWN INTO A SPECIAL CUT, CONSISTING OF EIGHT ORGANIZATIONS WHICH MOST CLOSELY RESEMBLE NAICU IN STRUCTURE, MISSION, AND GOVERNANCE. THE DATA AND RESULTS FROM THIS CUT ARE FORWARDED TO NAICU'S PRESIDENT WHO THEN FORWARDS IT TO NAICU'S COMPENSATION COMMITTEE - THE CHAIR, VICE CHAIR, AND PAST CHAIR. THIS COMMITTEE IS TASKED WITH THE AUTHORITY TO DETERMINE COMPENSATION FOR THE PRESIDENT AND THREE VICE PRESIDENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 2C THE AUDIT COMMITTEE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED. CORPORATION FOR INDEPENDENT HIGHER EDUCATION 1025 CONNECTICUT AVE NW STE 700 WASHINGTON DC 20036 521118295 NOT CURRENTLY FUNCTIONING DC 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0