2025-11-13T10:44:14-06:00 2024-12-31 390974031 WEGNER CPAS LLP 419 N LEE ST ALEXANDRIA VA 22314 990 2024-01-01 743117195 NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS NATI 7038360466 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 CASEY M CLARK PRESIDENT & CEO 7038360466 2025-11-12 1 1 GLENN MILLER CPA P00086726 7035190990 2025-11-12 2024 2025-03-06 01:10:19Z CASEY M CLARK 707 N SAINT ASAPH ST ALEXANDRIA VA 22314 12344931 0 X NAPEO.ORG X 1984 VA NAPEO'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PEO INDUSTRY. 22 22 0 150 653950 378346 0 0 10795151 11360488 182265 384201 16470 212284 10993886 11956973 10000 0 0 0 4414823 4447456 0 0 0 7103500 6789968 11528323 11237424 -534437 719549 8852573 9038188 3390914 2865728 5461659 6172460 NAPEO'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PEO INDUSTRY. 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 AMONG 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 2025, 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 2024, NAPEO HOSTED 48 WEBINARS/VIRTUAL EVENTS WITH A COMBINED TOTAL OF 4,578PARTICIPANTS REGISTERED; ADDITIONALLY, 116 ATTENDED NAPEO'S IN-PERSON RISK MANAGEMENT WORKSHOP, 227 ATTENDED OUR PEO CAPITOL SUMMIT, 928 ATTENDED OUR ANNUAL CONFERENCE,106 ATTENDED OUR CFO & PAYROLL SEMINAR, AND A COMBINED TOTAL OF 332 ATTENDED OUR 11 LEADERSHIP COUNCIL FORUMS. INDUSTRY MARKETING/ EXTERNAL COMMUNICATIONS: NAPEO'S MARKETING AND COMMUNICATIONS EFFORTS FOCUS ON RAISING THE PROFILE OF THE PEO INDUSTRY AMONG THE GENERAL PUBLIC, POLICYMAKERS, AND THE MEDIA. THESE INITIATIVES AIM TO INCREASE AWARENESS AND UNDERSTANDING OF PEOS AND THEIR POSITIVE IMPACT ON SMALL BUSINESSES, AS WELL AS HELP SHAPE A FAVORABLE PUBLIC POLICY ENVIRONMENT. NAPEO ACCOMPLISHES THIS THROUGH A VARIETY OF TACTICS, INCLUDING PUBLIC AFFAIRS EFFORTS, INDUSTRY AND MARKET RESEARCH, BRAND/ MESSAGE DEVELOPMENT, ADVERTISING AND INDUSTRY MARKETING CAMPAIGNS. IN 2024, THE ASSOCIATION DEVELOPED NEW RESEARCH DEMONSTRATING THE IMPACT OF PEO USAGE ON BUSINESS GROWTH, RESILIENCY AND EMPLOYEE TURNOVER AND BEGAN THE DEVELOPMENT OF A NEW WEBSITE. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 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 33 0 0 1 1 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X BILLY SISSAMIS 2025054649 707 N ST ASAPH ST ALEXANDRIA VA 22314 DAVID FEINBERG CHAIR 6.00 X X 0 0 0 STEVE POLITIS IMMEDIATE PAST CHAIR & SECRETARY/TREASURER 2.00 X X 0 0 0 BILL MANESS VICE CHAIR 2.00 X X 0 0 0 JOE BEERS DIRECTOR 2.00 X 0 0 0 ERICA BRUNE DIRECTOR 2.00 X 0 0 0 ALEX CAMPOS DIRECTOR 2.00 X 0 0 0 MONICA DENLER DIRECTOR 2.00 X 0 0 0 DALE HAGEMAN DIRECTOR 2.00 X 0 0 0 COREY HOOKSTRA DIRECTOR 2.00 X 0 0 0 HANK JOHNSON DIRECTOR 2.00 X 0 0 0 WENDY KATZ DIRECTOR 2.00 X 0 0 0 BRITT LANDRUM III DIRECTOR 2.00 X 0 0 0 ANDREA MCHENRY DIRECTOR 2.00 X 0 0 0 JOHN POLSON DIRECTOR 2.00 X 0 0 0 AMIE REMINGTON DIRECTOR 2.00 X 0 0 0 THAD STEELE DIRECTOR 2.00 X 0 0 0 ERIC FOSTER DIRECTOR (FROM SEPT 2024) 2.00 X 0 0 0 ANGELA HOCH DIRECTOR (FROM SEPT 2024) 2.00 X 0 0 0 MELISSA KELLY DIRECTOR (FROM SEPT 2024) 2.00 X 0 0 0 JULIE LONG DIRECTOR (FROM SEPT 2024) 2.00 X 0 0 0 CHAD PARODI DIRECTOR (FROM SEPT 2024) 2.00 X 0 0 0 STEVE SCOTT DIRECTOR (FROM SEPT 2024) 2.00 X 0 0 0 TARA CONGER DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 KRISTEN APPLEMAN DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 CELESTE JOHNSON DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 CARLOS SALADRIGAS DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 TERRY SUKALSKI DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 GEOFFREY VANDAL DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 SAMANTHA WELLINGTON DIRECTOR (THRU SEPT 2024) 2.00 X 0 0 0 CASEY M CLARK PRESIDENT & CEO 40.00 X 725537 0 13966 FARRAH L FIELDER COO 40.00 X 275301 0 29189 PATRICK J CLEARY PRESIDENT & CEO (THRU JAN 2024) 40.00 X 133522 0 3280 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 40.00 X 198779 0 23364 THOMAS STOHLER VP OF FED GOVT AFFAIRS 40.00 X 228348 0 40275 NANCY BENOUDIZ VICE PRESIDENT OF MEMBER DEV. 40.00 X 339956 0 18304 HANNAH WALKER SENIOR DIRECTOR STATE GOVT AFFAIRS 40.00 X 188170 0 22006 NICHOLAS KAPIOTIS GENERAL COUNSEL (THRU JUNE 2024) 40.00 X 148353 0 16239 2237966 0 166623 14 0 1 0 LGND LLC 1775 TYSONS BOULEVARD SUITE 500 MCLEAN VA 22102 MARKETING CONSULTING 377817 GROOM LAW GROUP 1701 PENNSYLVANIA AVE NW WASHINGTON DC 20006 TAX AND BENEFITS COUNSEL 324000 DAVIS & HARMAN 1455 PENNSYLVANIA AVE NW WASHINGTON DC 20004 FEDERAL REGULATORY COUNCIL 210034 MCBASSI & COMPANY 111 COUNTRY CLUB RD LEXINGTON VA 24450 RESEARCH 113500 POVADDO 55 WEST PORT PLAZA DRIVE SUITE 250 ST LOUIS MO 63146 RESEARCH 110000 5 MEMBERSHIP DUES 900099 7184580 7184580 MEETINGS & SEMINARS 900099 3435680 3435680 PUBLICATIONS 900099 689080 35130 653950 51148 51148 11360488 407159 407159 365000 387958 -22958 -22958 -22958 DEPOSIT REFUND 900099 200000 200000 12284 12284 212284 11956973 10706538 653950 596485 1180795 2716354 89755 239325 221227 34914 168842 1148630 23314 1112321 965515 726874 225103 86699 293897 1735149 12128 95253 33921 DUES AND SUBSCRIPTIONS 127408 11237424 326220 452778 1981716 2276053 2936 12181 256185 179656 3335177 1453578 1973610 1881599 4034932 4235921 276974 0 8852573 9038188 681188 654421 2100421 1952095 332331 259212 276974 0 3390914 2865728 X 5461659 6172460 5461659 6172460 8852573 9038188 719549 -8748 0 X 0 1 X 1 0 0 0 0 7184580 1272685 1272685 2169743 -897058 563649 563649 1394827 572238 822589 670399 234054 436345 706302 647286 59016 1881599 X X X 0 1 0 CASEY M CLARK PRESIDENT & CEO 549287 0 176250 0 0 0 11563 0 2403 0 739503 0 0 0 NANCY BENOUDIZ VICE PRESIDENT OF MEMBER DEV. 80755 0 259201 0 0 0 9665 0 8639 0 358260 0 0 0 FARRAH L FIELDER COO 259676 0 15625 0 0 0 6276 0 22913 0 304490 0 0 0 THOMAS STOHLER VP OF FED GOVT AFFAIRS 228348 0 0 0 0 0 10890 0 29385 0 268623 0 0 0 KERRY CARRUTHERS VP OF MARKETING & COMMUN. 198779 0 0 0 0 0 8938 0 14426 0 222143 0 0 0 HANNAH WALKER SENIOR DIRECTOR STATE GOVT AFFAIRS 188170 0 0 0 0 0 7638 0 14368 0 210176 0 0 0 NICHOLAS KAPIOTIS GENERAL COUNSEL (THRU JUNE 2024) 91468 0 56885 0 0 0 6161 0 10078 0 164592 0 0 0 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, PAYCHEX BUSINESS SOLUTIONS, LLC. THE EMPLOYEES ARE CONSIDERED COMMON LAW EMPLOYEES OF NAPEO, HOWEVER, PAYCHEX BUSINESS SOLUTIONS IS THE EMPLOYER OF RECORD AND EMPLOYEES RECEIVE THEIR W2S FROM PAYCHEX BUSINESS SOLUTIONS. 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 2024. 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 2024. 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