2019-09-03T14:08:04-05:00 2018-12-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2018-01-01 581846580 NORTH AMERICAN ASSOCIATION OF STATE AND PROVINCIAL LOTTERIES NORT 4403617962 7470 AUBURN ROAD CONCORD OH 44077 DAVID GALE EXECUTIVE DIRECTOR 4403617962 2019-08-27 true ROLLAND B STANDISH P00169705 4409512997 2019-08-13 167.68.16.49 2019-09-03 14:08:04 CD P 55768AC9CD56D4035E89663FEFE1880A83120F3A 898C1895B8F201315E3AD013D20E33E4FB790411 2018 2019-02-21 02:37:17Z DAVID GALE 7470 AUBURN RD CONCORD OH 44077 3081384 false X WWW.NASPL.ORG X 1990 DC TO ASSEMBLE AND DISSEMINATE INFORMATION AND BENEFITS OF STATE AND PROVINCIAL LOTTERY ORGANIZATIONS THROUGH EDUCATION AND COMMUNICATIONS AND WHERE APPROPRIATE PUBLICLY ADVOCATE THE POSITIONS OF THE ASSOCIATION ON MATTERS OF GENERAL POLICY. INCLUDED IN NASPL'S FUNCTIONS ARE: - TO PROVIDE A CENTRAL INFORMATION SOURCE SO THAT THE LOTTERY INDUSTRY MIGHT SHARE WITH OTHERS ITS EXPERTISE, RESOURCES AND ADVICE. - TO FACILITATE COMMUNICATION AMONG LOTTERY ORGANIZATIONS REGARDING DEVELOPMENT OF INDUSTRY STANDARDS AND MATTERS OF MUTUAL INTEREST, PARTICULARLY THOSE WHICH RELATE TO THE INTEGRITY, SECURITY AND EFFICIENCY OF STATE AND PROVINCIAL LOTTERY JURISDICTIONS. - TO EDUCATE AND TRAIN LOTTERY STAFFS. - TO INITIATE A VEHICLE FOR PROFESSIONAL AND INDUSTRY RESEARCH AND DEVELOPMENT. - TO PROMOTE RECOGNITION OF THE IMPORTANCE OF MAINTAINING PUBLIC CONFIDENCE AND SUPPORT FOR STATE AND PROVINCIAL SPONSORED LOTTERY ORGANIZATIONS AS A MEANS OF GENERATING REVENUE TO MEET PUBLIC NEEDS. - TO ESTABLISH A PUB 52 52 0 52 110241 0 2942349 3080964 264 258 1708 162 2944321 3081384 0 0 0 0 0 3117846 3057042 3117846 3057042 -173525 24342 808002 1368111 575857 1111624 232145 256487 X TO ASSEMBLE AND DISSEMINATE INFORMATION AND BENEFITS OF STATE AND PROVINCIAL LOTTERY ORGANIZATIONS THROUGH EDUCATION AND COMMUNICATIONS AND WHERE APPROPRIATE PUBLICLY ADVOCATE THE POSITIONS OF THE ASSOCIATION ON MATTERS OF GENERAL POLICY. INCLUDED IN NASPL'S FUNCTIONS ARE: - TO PROVIDE A CENTRAL INFORMATION SOURCE SO THAT THE LOTTERY INDUSTRY MIGHT SHARE WITH OTHERS ITS EXPERTISE, RESOURCES AND ADVICE. - TO FACILITATE COMMUNICATION AMONG LOTTERY ORGANIZATIONS REGARDING DEVELOPMENT OF INDUSTRY STANDARDS AND MATTERS OF MUTUAL INTEREST, PARTICULARLY THOSE WHICH RELATE TO THE INTEGRITY, SECURITY AND EFFICIENCY OF STATE AND PROVINCIAL LOTTERY JURISDICTIONS. - TO EDUCATE AND TRAIN LOTTERY STAFFS. - TO INITIATE A VEHICLE FOR PROFESSIONAL AND INDUSTRY RESEARCH AND DEVELOPMENT. - TO PROMOTE RECOGNITION OF THE IMPORTANCE OF MAINTAINING PUBLIC CONFIDENCE AND SUPPORT FOR STATE AND PROVINCIAL SPONSORED LOTTERY ORGANIZATIONS AS A MEANS OF GENERATING REVENUE TO MEET PUBLIC NEEDS. - TO ESTABLISH A PUB false false THE NORTH AMERICAN ASSOCIATION OF STATE & PROVINCIAL LOTTERIES OR (NASPL) IS COMPRISED OF 52 LOTTERIES MEMBERS FROM THE UNITED STATES, CANADA, VIRGIN ISLANDS, AND PUERTO RICO. NASPL'S OBJECTIVES INCLUDE: PROVIDING A CENTRAL SOURCE OF INFORMATION, FACILITATING COMMUNICATION AMONG LOTTERY ORGANIZATIONS, OFFERING EDUCATIONAL OPPORTUNITIES TO THE LOTTERY INDUSTRY, INITIATING A VEHICLE FOR PROFESSIONAL AND INDUSTRY RESEARCH AND DEVELOPMENT, ESTABLISHING A PUBLIC, UNITED VOICE ON COMMON CAUSES AND ISSUES, AND MAINTAINING THE DEVELOPMENT AND IMPLEMENTATION OF STANDARDS WITHIN THE LOTTERY INDUSTRY. RESPONSIBLE GAMBLING (RG) CONTINUES TO BE IN IMPORTANT DIRECTIVE. NASPL HAS LAUNCHED ITS RG BEST PRACTICE AND VERIFICATION PROGRAM, RG LOTTERY EMPLOYEE & RETAILER TRAINING VIDEO SERIES, AN RG TOOLKIT, EDUCATION EFFORTS, AND TRAINING SESSIONS AT EACH CONFERENCE. NASPL'S ONLINE PRESENCE (WWW.NASPL.ORG) HAS CONTINUED TO DEVELOP AND INCLUDES: "INSIGHTS" MAGAZINE FOR CURRENT AND PAST ISSUES OF THE BI- MONTHLY FLAGSHIP PUBLICATION, WEBINARS, GENERAL INDUSTRY INFORMATION, PLAYER PROTECTION, BENEFICIARY PROGRAMS, RESEARCH, MEMBERSHIP PROFILES, MEDIA CENTER, AND AN EVENTS CALENDAR. false false false false false false false false false false true false true false true true true false false true false false false false false false false false false false false false false false false false false false false false true false false true 7 0 true 0 true true false false false false false false false X 52 52 false true false false false true true true true false false true false true true true false false X DBG CONSULTING INC 4403617962 7470 AUBURN ROAD CONCORD OH 44077 X DENNIS BERG PRESIDENT 3.00 X X 0 0 0 BISHOP WOOSLEY FIRST VICE P 2.00 X X 0 0 0 ANGELA WONG SECOND VICE 2.00 X X 0 0 0 SARAH TAYLOR TREASURER 2.00 X X 0 0 0 GRETCHEN CORBIN SECRETARY 2.00 X X 0 0 0 CHARLES MCINTYRE IMMEDIATE PA 2.00 X X 0 0 0 JIM LIGHTBODY PRESIDENT, I 2.00 X X 0 0 0 GORDON MEDENICA REGION I DIR 2.00 X X 0 0 0 TOM DELACENSERIE REGION II DI 2.00 X X 0 0 0 ROBERT DOTY REGION III D 2.00 X X 0 0 0 BARRY PACK REGION IV DI 2.00 X X 0 0 0 GREGG EDGAR BOARD MEMBER 1.00 X 0 0 0 BRENT SCRIMSHAW BOARD MEMBER 1.00 X 0 0 0 HUGO LOPEZ BOARD MEMBER 1.00 X 0 0 0 GREG SMITH BOARD MEMBER 1.00 X 0 0 0 BETH BRESNAHAN BOARD MEMBER 1.00 X 0 0 0 TOM SEAVER BOARD MEMBER 1.00 X 0 0 0 VERNON KIRK BOARD MEMBER 1.00 X 0 0 0 JIM POPPELL BOARD MEMBER 1.00 X 0 0 0 JEFF ANDERSON BOARD MEMBER 1.00 X 0 0 0 HAROLD MAYS BOARD MEMBER 1.00 X 0 0 0 TERRY RICH BOARD MEMBER 1.00 X 0 0 0 LYNNE ROITER BOARD MEMBER 1.00 X 0 0 0 GREGG MINEO BOARD MEMBER 1.00 X 0 0 0 MIKE SWEENEY BOARD MEMBER 1.00 X 0 0 0 TERRY PRESTA BOARD MEMBER 1.00 X 0 0 0 ARMANDO PEREZ CRUZ BOARD MEMBER 1.00 X 0 0 0 ROSE HUDSON BOARD MEMBER 1.00 X 0 0 0 BRIAN O O'NEILL BOARD MEMBER 1.00 X 0 0 0 MAY SCHEVE REARDON BOARD MEMBER 1.00 X 0 0 0 DAVID BARDEN BOARD MEMBER 1.00 X 0 0 0 MARK MICHALKO BOARD MEMBER 1.00 X 0 0 0 STEPHEN RIGBY BOARD MEMBER 1.00 X 0 0 0 BRIAN ROCKEY BOARD MEMBER 1.00 X 0 0 0 JAMES A CARNEY BOARD MEMBER 1.00 X 0 0 0 GWEN DEAN BOARD MEMBER 1.00 X 0 0 0 RANDALL MILLER BOARD MEMBER 1.00 X 0 0 0 ROLLO REDBURN BOARD MEMBER 1.00 X 0 0 0 DREW SVITKO BOARD MEMBER 1.00 X 0 0 0 JON CLONTZ BOARD MEMBER 1.00 X 0 0 0 HOGAN BROWN BOARD MEMBER 1.00 X 0 0 0 REBECCA P HARGROVE BOARD MEMBER 1.00 X 0 0 0 GARY KESSLER BOARD MEMBER 1.00 X 0 0 0 JUAN FIGUEROA BOARD MEMBER 1.00 X 0 0 0 JOHN MYERS BOARD MEMBER 1.00 X 0 0 0 CINDY POLZIN BOARD MEMBER 1.00 X 0 0 0 GERALD S AUSTIN BOARD MEMBER 1.00 X 0 0 0 NORMAN LINGLE BOARD MEMBER 1.00 X 0 0 0 GARY GRIEF BOARD MEMBER 1.00 X 0 0 0 KEVIN HALL BOARD MEMBER 1.00 X 0 0 0 MARCUS GLASPER BOARD MEMBER 1.00 X 0 0 0 MICHAEL VEKICH BOARD MEMBER 1.00 X 0 0 0 DAVID GALE EXECUTIVE DI 40.00 X 0 0 0 false false false DBG CONSULTING INC 7909 VIEWMOUNT DRIVE CONCORD OH 44077 MANAGEMENT SERV 1295208 WALT DISNEY WORD SWAN AND DOLPHIN 1500 EPCOT RESORT BLVD ORLANDO FL 32830 CONF SERV. 364679 ON SERVICES 6779 CRESENT DRIVE NORCROSS GA 30071 EVENT MGMT SERV 355895 LEVY RESTAURANTS 1 ST CLAIR AVE CLEVELAND OH 44114 FOOD SERVICES 228645 ARAMARK 751 ERIESIDE CLEVELAND OH 44114 FOOD SERVICES 140257 5 ANNUAL CONFERENCE 900099 1455877 1455877 MEMBER DUES 900099 923000 923000 SEMINARS 900099 573846 573846 LOTTERY INSIGHTS 900099 96788 96788 STANDARDIZATION INITIATIVE 900099 18000 18000 13453 13453 3080964 258 258 OTHER 162 162 162 3081384 2970885 110241 258 1295208 1112454 182754 2825 2825 9700 9700 24200 24200 78364 77497 867 9815 8834 981 3781 3781 1461130 1461130 11626 5721 5905 STANDARDIZATION INITIATIV 60708 60708 DUES AND SUBS 30102 30102 COMMUNICATION 26685 22682 4003 BANK CHARGES 19286 19286 23612 21315 2297 3057042 2850535 206507 0 288108 85967 104709 111976 229259 111553 15100 18875 70826 205748 100000 153992 680000 808002 1368111 35987 56995 539870 1054629 575857 1111624 X 232145 256487 232145 256487 808002 1368111 X 24342 X false true X true false LONG-TERM - MONEY MARKET 153992 F 153992 DUES RECEIVABLE 680000 680000 X 3081384 3081384 3081384 3057042 3057042 3057042 SCHEDULE D, PAGE 3, PART X NASPL FILES INFORMATIONAL RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND IN THE STATE OF OHIO JURISDICTION. IN ADDITION, NASPL FILES TAX RETURNS IN RELATION TO THEIR UNRELATED BUSINESS INCOME. AS A WHOLLY-OWNED, FOR-PROFIT SUBSIDIARY, NASPL-E FILES SEPARATE INCOME TAX RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND IN THE STATE OF OHIO. NASPL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF UNRELATED BUSINESS TRANSACTIONS FOR NASPL AND ALL ACTIVITY OF NASPL-E REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSIST OF TAXES DUE PLUS DEFERRED TAXES, IF ANY. DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO TEMPORARY DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASES, MEASURED BY ENACTED TAX RATES FOR YEARS IN WHICH TAXES ARE EXPECTED TO BE PAID OR RECOVERED. DEFERRED TAX ASSETS ARE RECOGNIZED ONLY TO THE EXTENT THAT IS MORE LIKELY THAN NOT THAT THEY WILL BE REALIZED BASED ON AVAILABLE EVIDENCE. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO DEFERRED TAXES REPORTED. INCOME TAX EXPENSE (CREDIT) AMOUNTED TO -0- AND 2,000 IN 2018 AND 2017, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D SUBSIDIARY REPORTED ON 1120 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D SUBSIDIARY REPORTED ON 1120 0 false false false false false false false SCHEDULE F, PAGE 5, PART V THE ASSOCIATION IS A MEMBERSHIP-BASED ORGANIZATION REPRESENTING GOVERNMENTAL AGENCY/MEMBERS FROM ALL PARTS OF NORTH AMERICA. REVENUES GENERATED FROM ACTIVITIES OUTSIDE OF THE UNITED STATES CONSIST OF ANNUAL MEMBERSHIP DUES AND OCCASIONAL CONFERENCES. THERE ARE NO GRANTS OR DIRECT CASH ASSISTANCE PROVIDED TO MEMBERS FROM OUTSIDE OF THE UNITED STATES. ANNUAL MEMBER DUES FOR THE YEAR WAS 20,000 PER EACH MEMBER. THE ASSOCIATION RETAINED NO OFFICE OR AGENTS OUTSIDE OF THE US. UNPAID VOLUNTEER MEMBERS (BOARD DIRECTORS) MAY ON OCCASION BE SITED OUTSIDE THE US RESULTING FROM ASSOCIATION'S OFFICER ELECTION PROCESS YEAR-TO-YEAR. FORM 990 - ORGANIZATION'S MISSION TO ASSEMBLE AND DISSEMINATE INFORMATION AND BENEFITS OF STATE AND PROVINCIAL LOTTERY ORGANIZATIONS THROUGH EDUCATION AND COMMUNICATIONS AND WHERE APPROPRIATE PUBLICLY ADVOCATE THE POSITIONS OF THE ASSOCIATION ON MATTERS OF GENERAL POLICY. INCLUDED IN NASPL'S FUNCTIONS ARE: - TO PROVIDE A CENTRAL INFORMATION SOURCE SO THAT THE LOTTERY INDUSTRY MIGHT SHARE WITH OTHERS ITS EXPERTISE, RESOURCES AND ADVICE. - TO FACILITATE COMMUNICATION AMONG LOTTERY ORGANIZATIONS REGARDING DEVELOPMENT OF INDUSTRY STANDARDS AND MATTERS OF MUTUAL INTEREST, PARTICULARLY THOSE WHICH RELATE TO THE INTEGRITY, SECURITY AND EFFICIENCY OF STATE AND PROVINCIAL LOTTERY JURISDICTIONS. - TO EDUCATE AND TRAIN LOTTERY STAFFS. - TO INITIATE A VEHICLE FOR PROFESSIONAL AND INDUSTRY RESEARCH AND DEVELOPMENT. - TO PROMOTE RECOGNITION OF THE IMPORTANCE OF MAINTAINING PUBLIC CONFIDENCE AND SUPPORT FOR STATE AND PROVINCIAL SPONSORED LOTTERY ORGANIZATIONS AS A MEANS OF GENERATING REVENUE TO MEET PUBLIC NEEDS. - TO ESTABLISH A PUBLIC, UNITED VOICE ON COMMON CAUSES AND ISSUES. FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION CONTRACTS WITH A COMPANY TO PERFORM MANAGEMENT DUTIES THAT INCLUDE, BUT ARE NOT LIMITED TO, HIRING, FIRING, AND SUPERVISING PERSONNEL, PLANNING AND EXECUTING BUDGETS OR FINANCIAL OPERATIONS, OR SUPERVISING EXEMPT OPERATIONS OR UNRELATED TRADES OR BUSINESSES OF THE ORGANIZATION. THE BOARD AND THE EXECUTIVE COMMITTEE HAVE OVERSIGHT RESPONSIBILITY OF THE MANAGEMENT COMPANY AND COMMUNICATE WITH STAFF MEMBERS OF THE COMPANY ON A DAY-TO-DAY BASIS. FORM 990, PAGE 6, PART VI, LINE 7A PRIVILEGES OF DIRECTOR MEMBERS CONSIST OF MAKING MOTIONS, VOTING, AND HOLDING OFFICE. THE ELECTION OF OFFICERS IS HELD IN OCTOBER OF EACH CALENDAR YEAR. OFFICERS ARE ELECTED BY A MAJORITY OF VOTES CAST BY THE DIRECTOR MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B THE OFFICERS OF THE ASSOCIATION ARE CONSTITUTED BY THE EXECUTIVE COMMITTEE, WHICH HAS GENERAL SUPERVISORY RESPONSIBILITIES OF THE AFFAIRS OF THE ASSOCIATION BETWEEN ITS BUSINESS MEETINGS. THE EXCUTIVE COMMITTEE IS ELECTED BY A REGIONAL CAUCUS OF DIRECTOR MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE COMPLETED DRAFT FORM 990 (INCLUDING REQUIRED SCHEDULES) AND PREPARED BY AN INDEPENDENT CPA ARE DISTRIBUTED TO THE NASPL TREASURER AND THE AUDIT COMMITTEE IN EITHER ELECTRONIC OR PAPER FORM FOR REVIEW AND APPROVAL. ANY QUESTIONS OR CONCERNS ARE NOTED AND ADDRESSED, AND MANAGEMENT STAFF ENSURES THAT CHANGES ARE INCORPORATED INTO THE FORM 990 AS APPROPRIATE. AFTER ALL INPUT HAS BEEN APPROPRIATELY ADDRESSED, THE FINAL VERSION OF THE FORM 990 (WITH REQUIRED SCHEDULES) IS DISTRIBUTED TO THE NASPL TREASURER AND THE AUDIT COMMITTEE PRIOR TO FILING WITH THE IRS. THE FINAL FORM MAY BE DISTRIBUTED EITHER IN PAPER OR ELECTRONIC FORM IN ANY MANNER DEEMED APPROPRIATE BY THE ORGANIZATION'S TREASURER. AFTER THE FINAL VERSION OF THE FORM 990 HAS BEEN DISTRIBUTED PURSUANT TO THE PARAGRAPH ABOVE, MANAGEMENT AND STAFF WILL CAUSE THE FINAL FORM 990 TO BE SIGNED BY THE PRESIDENT AND/OR EXECUTIVE DIRECTOR AND FILED AS REQUIRED. A COPY OF THE APPROVED FORM 990 IS THEN PROVIDED TO ALL OF THE OFFICERS AND DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE ASSOCIATION IS MANAGED BY AN INDEPENDENT MANAGEMENT FIRM, WHOSE CONTRACT IS REVIEWED BY INDEPENDENT OFFICERS OF THE ASSOCIATION ON A FIVE- YEAR INTERVAL. THE RENEWAL OF THE CONTRACT IS BASED ON THE PERFORMANCE OF THE MANAGEMENT FIRM. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL MAKE AVAILABLE FOR PUBLIC INSPECTION ITS FORM 990 AND FORM 1024 UPON REQUEST. IT WILL ALSO MAKE AVAILABLE FOR PUBLIC INSPECTION ITS FORM 990-T FOR A THREE-YEAR PERIOD BEGINNING WITH THE DUE DATE OF THE RETURN, INCLUDING ANY EXTENSION OF TIME FOR FILING. FORM 990, PART XI, LINE 9 SUBSIDIARY REPORTED ON 1120 0 SUBSIDIARY REPORTED ON 1120 0 NASPL ENTERPRISES INC 7470 AUBURN ROAD CONCORD OH 44077 464280368 LICENSING DE N/A false false false false false false false false false false false false false false true true false false false false NASPL ENTERPRISES NASPL ENTERPRISES O 3775 COST