NATIONAL ASSOCIATION OF BOARDS OF PHARMACY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF BOARDS OF PHARMACY (EIN 36-1520565)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-11
- IRS object ID
- 201523159349301827
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-11T11:33:30-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 362758343 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCANLAN & LEO LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1110 JORIE BOULEVARD SUITE 204 | AddressLine1Txt |
| City | OAK BROOK | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 361520565 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF BOARDS OF PHARMACY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8473914406 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 FEEHANVILLE DRIVE | AddressLine1Txt |
| City | MOUNT PROSPECT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 600566014 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARMEN CATIZONE | PersonNm |
| Person Title | SECRETARY/EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8473914406 | PhoneNum |
| Signature | 2015-08-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH A LEO | PreparerPersonNm |
| PTIN | P00099345 | PTIN |
| Phone | 6309901110 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARMEN CATIZONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 FEEHANVILLE DRIVE | AddressLine1Txt |
| City | MOUNT PROSPECT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 600566014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $87,373,851 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NABP.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1904 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | NABP ASSISTS MEMBER BOARDS OF PHARMACY AND STATE JURISDICTIONS IN DEVELOPING, IMPLEMENTING AND ENFORCING UNIFORM STANDARDS FOR THE PURPOSE OF PROTECTING THE PUBLIC HEALTH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 141 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,543,581 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $29,222,896 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,698,610 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,920,163 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,115 | PYOtherRevenueAmt |
| CY Other Revenue | $5,025 | CYOtherRevenueAmt |
| PY Total Revenue | $27,253,306 | PYTotalRevenueAmt |
| CY Total Revenue | $35,148,084 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,249,922 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,650,739 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,729,107 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,799,688 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,103,276 | PYOtherExpensesAmt |
| CY Other Expenses | $13,692,816 | CYOtherExpensesAmt |
| PY Total Expenses | $26,082,305 | PYTotalExpensesAmt |
| CY Total Expenses | $28,143,243 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,171,001 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,004,841 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $78,234,219 | TotalAssetsBOYAmt |
| Total Assets EOY | $82,843,088 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,513,944 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,211,982 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $68,720,275 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $71,631,106 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NABP ASSISTS MEMBER BOARDS OF PHARMACY AND STATE JURISDICTIONS IN DEVELOPING, IMPLEMENTING AND ENFORCING UNIFORM STANDARDS FOR THE PURPOSE OF PROTECTING THE PUBLIC HEALTH, INCLUDING THE DEVELOPMENT OF PHARMACIST LICENSING EXAMINATIONS, ACCREDITATION IN PHARMACY, STATE LICENSING RECIPROCITY FOR PHARMACISTS, CURRICULUM OUTCOMES ASSESSMENT EXAMINATIONS AND ASSESSMENT TOOLS FOR LICENSURE AND REMEDIATION PURPOSES BY ITS MEMBER BOARDS, AS WELL AS MAINTENANCE OF THE PHARMACIST DISCIPLINARY CLEARINGHOUSE FOR LICENSES AND A CENTRALIZED REPOSITORY FOR CONTINUING PROFESSIONAL EDUCATION ACHIEVEMENT FOR PHARMACISTS AND TECHNICIANS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,930,034 | ExpenseAmt |
| Revenue | $17,814,000 | RevenueAmt |
| Desc | NABP EXAMINATION PROGRAMS INCLUDE THE NORTH AMERICAN PHARMACIST LICENSURE EXAMINATION ("NAPLEX"), THE MULTISTATE PHARMACY JURISPRUDENCE EXAMINATION ("MPJE"), THE FOREIGN PHARMACY GRADUATE EQUIVALENCY EXAMINATION ("FPGEE"), AS WELL AS PRACTICE EXAMINATIONS TO SUPPORT THE NAPLEX ("PRE-NAPLEX") AND THE FPGEE ("PRE-FPGEE"). DURING 2014, THERE WERE 15,916 ADMINISTRATIONS OF THE "NAPLEX" EXAM TO CANDIDATES FROM NUMEROUS SCHOOLS AND COLLEGES OF PHARMACY THROUGHOUT THE UNITED STATES; 26,960 ADMINISTRATIONS OF THE "MPJE" EXAM; AND 1,677 ADMINISTRATIONS OF THE "FPGEE" EXAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,666,612 | ExpenseAmt |
| Grant | $2,650,739 | GrantAmt |
| Revenue | $6,797,390 | RevenueAmt |
| Desc | NABP ACCREDITATION PROGRAMS INCLUDE THE DURABLE MEDICAL EQUIPMENT, PROSTHETICS, ORTHOTICS, AND SUPPLIES ("DMEPOS"); THE VERIFIED-ACCREDITED WHOLESALE DISTRIBUTORS ("VAWD"); THE VERIFIED INTERNET PHARMACY PRACTICE SITES ("VIPPS"); THE VETERINARY-VERIFIED INTERNET PHARMACY PRACTICE SITES ("VET-VIPPS:), VERIFIED PHARMACY PROGRAM ("VPP"), AND E-ADVERTISER APPROVAL PROGRAMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $512,141 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,211,043 | RevenueAmt |
| Desc | NABP LICENSURE PROGRAMS INCLUDE THE ELECTRONIC LICENSURE TRANSFER PROGRAM ("ELTP"). DURING 2014, THERE WERE 19,868 REQUESTS FOR TRANSFER RECEIVED UNDER THE "ELTP" PROGRAM. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,353,246 | ExpenseAmt |
| Revenue | $405,488 | RevenueAmt |
| Desc | NABP ALSO ADMINISTERS THE PHARMACY CURRICULUM OUTCOMES ASSESSMENT ("PCOA"), AN ONLINE CPE TRACKING SYSTEM FOR PHARMACISTS AND TECHNICIANS, AN INTERSTATE DATA SHARING PROGRAM FOR PRESCRIPTION MONITORING, ONLINE REGISTRATION FOR PHARMACY INTERNSHIP LICENSES IN SOME STATES AND OTHER MEMBER SERVICES PROGRAMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $4,353,246 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $405,488 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $17,462,033 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 98 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 141 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARMEN CATIZONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8473914406 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 FEEHANVILLE DRIVE | AddressLine1Txt |
| City | MOUNT PROSPECT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 600566014 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOSEPH L ADAMS | ||||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $8,000 | $0 | $0 | ||
| KAREN M RYLE | ||||||||
| CHAIRMAN | 3.00 | Yes (X) | Yes (X) | $5,000 | $0 | $0 | ||
| EDWARD G MCGINLEY | ||||||||
| PRESIDENT-ELECT | 3.00 | Yes (X) | Yes (X) | $5,000 | $0 | $0 | ||
| HAL WAND | ||||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $5,000 | $0 | $0 | ||
| JAMES T DEVITA | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| PHILIP BURGESS | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| GARY W DEWHIRST | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK JOHNSTON | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| SUSAN KSIAZEK | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD MAZZONI | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JEANNE WAGGNER | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JACK CAMPBELL | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CARMEN CATIZONE | ||||||||
| SECRETARY/EXECUTIVE DIRECT | 23.00 | Yes (X) | $678,225 | $0 | $50,721 | |||
| ROBERT COWAN | ||||||||
| CHIEF OPERATING OFFICER | 35.00 | $238,864 | $0 | $44,429 | Yes (X) | |||
| PAUL JONES | ||||||||
| SR. PSYCHOMETRICIAN | 35.00 | $243,828 | $0 | $39,578 | Yes (X) | |||
| MELISSA MADIGAN | ||||||||
| POLICY & COMMUNICATIONS DI | 35.00 | $163,944 | $0 | $32,878 | Yes (X) | |||
| MARIA INCROCCI | ||||||||
| COMPETENCY ASSESSMENT SR M | 35.00 | $149,862 | $0 | $27,857 | Yes (X) | |||
| MOIRA GIBBONS | ||||||||
| LEGAL AFFAIRS SR MGR | 35.00 | $156,538 | $0 | $28,729 | Yes (X) | |||
| ELIZABETH RUSSEL | ||||||||
| GOVERNMENT AFFAIRS MANAGER | 35.00 | $149,779 | $0 | $19,187 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,804,040 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $243,379 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MG & B LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6300 WILLIS TOWER 233 S WACKER DR | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL | ServicesDesc |
| Compensation | $191,748 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAMS & ASSESSMENTS | 900099 | $17,814,000 | $17,814,000 |
| ACCREDITATIONS | 900099 | $6,797,390 | $6,797,390 |
| LICENSURE TRANSFERS | 900099 | $4,211,043 | $4,211,043 |
| MEETINGS & EDUCATION | 900099 | $230,595 | $230,595 |
| SURVEY SPONSORS | 900099 | $131,225 | $131,225 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,643 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,643 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $29,222,896 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,914,229 | TotalRevenueColumnAmt |
| Exclusion | $1,914,229 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $56,231,701 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $52,225,767 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,005,934 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,005,934 | TotalRevenueColumnAmt |
| Exclusion | $4,005,934 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PILAR LICENSURE | 900099 | $3,450 | $3,450 |
| NEWSLETTER | 900099 | $1,575 | $1,575 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,025 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,148,084 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,227,921 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,920,163 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,650,739 | TotalAmt |
| Program Services | $2,650,739 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $860,461 | TotalAmt |
| Management And General | $860,461 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,897,422 | TotalAmt |
| Program Services | $4,393,646 | ProgramServicesAmt |
| Management And General | $3,503,776 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769,018 | TotalAmt |
| Program Services | $413,755 | ProgramServicesAmt |
| Management And General | $355,263 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,659,688 | TotalAmt |
| Program Services | $886,973 | ProgramServicesAmt |
| Management And General | $772,715 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $613,099 | TotalAmt |
| Program Services | $325,016 | ProgramServicesAmt |
| Management And General | $288,083 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,799 | TotalAmt |
| Program Services | $95,218 | ProgramServicesAmt |
| Management And General | $31,581 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,850 | TotalAmt |
| Management And General | $33,850 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,749 | TotalAmt |
| Management And General | $206,749 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,473,792 | TotalAmt |
| Program Services | $6,159,968 | ProgramServicesAmt |
| Management And General | $313,824 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,922 | TotalAmt |
| Program Services | $3,922 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,161,648 | TotalAmt |
| Program Services | $275,957 | ProgramServicesAmt |
| Management And General | $885,691 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,619 | TotalAmt |
| Program Services | $125,915 | ProgramServicesAmt |
| Management And General | $298,704 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,324 | TotalAmt |
| Management And General | $211,324 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,007,059 | TotalAmt |
| Program Services | $990,639 | ProgramServicesAmt |
| Management And General | $16,420 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $846,511 | TotalAmt |
| Program Services | $387,861 | ProgramServicesAmt |
| Management And General | $458,650 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341 | TotalAmt |
| Management And General | $341 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,265,570 | TotalAmt |
| Management And General | $2,265,570 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,707 | TotalAmt |
| Management And General | $98,707 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SURVEY COSTS | $652,125 | $652,125 | |
| TEMPORARY HELP | $85,499 | $67,389 | $18,110 |
| RECRUITMENT | $34,645 | $34,645 | |
| DUES | $34,091 | $7,345 | $26,746 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,565 | TotalAmt |
| Program Services | $25,565 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,143,243 | TotalAmt |
| Program Services | $17,462,033 | ProgramServicesAmt |
| Management And General | $10,681,210 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,138,526 | BOYAmt |
| EOY | $3,216,614 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,538,335 | BOYAmt |
| EOY | $7,448,162 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $694,907 | BOYAmt |
| EOY | $1,416,528 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,239 | BOYAmt |
| EOY | $627,799 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,232,534 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,860,792 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,501,517 | BOYAmt |
| EOY | $11,371,742 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,993,244 | BOYAmt |
| EOY | $52,921,767 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,855,451 | BOYAmt |
| EOY | $5,840,476 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,234,219 | BOYAmt |
| EOY | $82,843,088 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,175,750 | BOYAmt |
| EOY | $2,378,257 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,240,694 | BOYAmt |
| EOY | $6,526,221 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,097,500 | BOYAmt |
| EOY | $2,307,504 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,513,944 | BOYAmt |
| EOY | $11,211,982 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,720,275 | BOYAmt |
| EOY | $71,631,106 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,720,275 | BOYAmt |
| EOY | $71,631,106 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,234,219 | BOYAmt |
| EOY | $82,843,088 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,004,841 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,872,069 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $778,059 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,000 | CurrentTaxYearAmt |
| Total | $130,250 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,254,201 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,043,227 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,229,064 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,538,696 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,211,921 | CurrentTaxYearAmt |
| Total | $127,277,109 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,270,451 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,059,227 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,295,064 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,554,696 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,227,921 | CurrentTaxYearAmt |
| Total | $127,407,359 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $127,407,359 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $758,190 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $649,896 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $900,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,291,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,914,229 | CurrentTaxYearAmt |
| Total | $5,514,535 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $758,190 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $649,896 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $900,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,291,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,914,229 | CurrentTaxYearAmt |
| Total | $5,514,535 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,028,641 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,709,123 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,195,729 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,846,251 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,142,150 | CurrentTaxYearAmt |
| Total | $132,921,894 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95850 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96540 | PublicSupportPY509Pct |
| Investment Income CY | 0.04150 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03460 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,237,244 | OtherCostOrOtherBasisAmt |
| Book Value | $2,237,244 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,171,051 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,379,340 | DepreciationAmt |
| Book Value | $3,791,711 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,824,239 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,481,452 | DepreciationAmt |
| Book Value | $5,342,787 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,371,742 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DISTRIBUTION RECEIVABLE FROM PTCB | $675,652 |
| INVESTMENT IN PTCB | $4,720,151 |
| LONG TERM RECEIVABLE CPPA | $444,673 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,840,476 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $1,296,250 |
| DUE TO NABP FOUNDATION | $1,011,254 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,307,504 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $34,782,702 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$4,872,069 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $7,149,060 | OtherRevenueAmt |
| Revenue Not Reported | $2,276,991 | RevenueNotReportedAmt |
| Revenue Subtotal | $32,505,711 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,642,373 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,642,373 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $35,148,084 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,871,872 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $6,371,002 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $6,371,002 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,500,870 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,642,373 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,642,373 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,143,243 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ASSOCIATION IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE TAX EFFECT FROM AN UNCERTAIN TAX POSITION IS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED UPON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATIONS APPLIED THE STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND THERE WAS NO MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | NABP FOUNDATION REVENUE, GAINS, AND OTHER SUPPORT 6,371,002. INVESTMENT GAIN ON PTCB - NET 778,058. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ELIMINATIONS FROM FINANCIAL STATEMENT CONSOLIDATION 2,642,373. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | NABP FOUNDATION EXPENSES AND LOSSES 6,371,002. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ELIMINATIONS FROM FINANCIAL STATEMENT CONSOLIDATION 2,642,373. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF BOARDS OF PHARMACY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 FEEHANVILLE | AddressLine1Txt |
| City | MT PROSPECT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 362677921 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $2,642,373 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | TO FURTHER THE FOUNDATION'S MISSION OF EDUCATION AND VOLUNTARY COMPLIANCE WITH PHARMACY AND DRUG LAWS. | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | NABP MONITORS THE GRANT BY REVIEWING FINANCIAL INFORMATION AND PROGRAM REPORTS PROVIDED BY THE GRANTEE. NABP MAINTAINS SUFFICIENT RECORDS TO SUBSTANTIATE THE GRANT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CARMEN CATIZONE | ||||||||||||||
| SECRETARY/EXECUTIVE DIRECT | $678,225 | $0 | $0 | $0 | $0 | $0 | $31,200 | $0 | $19,521 | $0 | $728,946 | $0 | $0 | $0 |
| ROBERT COWAN | ||||||||||||||
| CHIEF OPERATING OFFICER | $238,864 | $0 | $0 | $0 | $0 | $0 | $28,652 | $0 | $15,777 | $0 | $283,293 | $0 | $0 | $0 |
| PAUL JONES | ||||||||||||||
| SR. PSYCHOMETRICIAN | $243,828 | $0 | $0 | $0 | $0 | $0 | $29,231 | $0 | $10,347 | $0 | $283,406 | $0 | $0 | $0 |
| MELISSA MADIGAN | ||||||||||||||
| POLICY & COMMUNICATIONS DI | $163,944 | $0 | $0 | $0 | $0 | $0 | $20,113 | $0 | $12,765 | $0 | $196,822 | $0 | $0 | $0 |
| MARIA INCROCCI | ||||||||||||||
| COMPETENCY ASSESSMENT SR M | $149,862 | $0 | $0 | $0 | $0 | $0 | $17,942 | $0 | $9,915 | $0 | $177,719 | $0 | $0 | $0 |
| MOIRA GIBBONS | ||||||||||||||
| LEGAL AFFAIRS SR MGR | $156,538 | $0 | $0 | $0 | $0 | $0 | $18,791 | $0 | $9,938 | $0 | $185,267 | $0 | $0 | $0 |
| ELIZABETH RUSSEL | ||||||||||||||
| GOVERNMENT AFFAIRS MANAGER | $149,779 | $0 | $0 | $0 | $0 | $0 | $17,397 | $0 | $1,790 | $0 | $168,966 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARMEN CATIZONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction | $778,058 | TransactionAmt |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH. L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: | FormAndLineReferenceDesc |
| Explanation | (A) NAME OF PERSON: CARMEN CATIZONE(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:CARMEN CATIZONE IS A GOVERNOR OF PTCB AND THE EXECUTIVE DIRECTOR OF NABP.(C) AMOUNT OF TRANSACTION $ 778,058(D) NAPB HAS A NONCONTROLLING INVESTMENT INTEREST IN PTCB (A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(6)), FROM WHICH NABP RECEIVES DISTRIBUTIONS FROM PTCB'S NET EARNINGS. NABP RECORDS ITS INVESTMENT AT CARRYING VALUE, SUBJECT TO INVESTMENT GAINS OR LOSSES BASED ON THE NET EARNINGS OR LOSSES OF PTCB.(E) SHARING OF ORGANIZATION'S REVENUES? = NO | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | NABP MEMBERSHIP IS COMPOSED OF BOTH ACTIVE MEMBERS AND ASSOCIATE MEMBERS. ACTIVE MEMBERS CONSIST OF STATE BOARDS IN THE UNITED STATES AND BOARDS IN UNITED STATES TERRITORIES. ASSOCIATE MEMBERS CONSIST OF BOARDS IN INTERNATIONAL JURISDICTIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE ACTIVE MEMBERS OF THE ASSOCIATION AT AN ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION PROVIDES COPIES OF THE INFORMATION RETURN TO ITS TREASURER FOR HIS/HER REVIEW. IN ADDITION, THE BOARD MEMBERS ARE NOTIFIED THAT THE INFORMATION RETURNS ARE AVAILABLE FOR THEIR REVIEW IF THEY DESIRE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PRINTED AND INCLUDED WITH ALL MEETING MATERIALS. AT THE START OF A MEETING, THE CHAIRPERSON BRINGS THE POLICY TO THE ATTENTION OF THE COMMITTEE MEMBERS FOR ASSURANCE THAT THE POLICY IS BEING FOLLOWED. |
| FORM 990, PART VI, SECTION B, LINE 15 | CONSULTANTS ARE PERIODICALLY HIRED TO COMPLETE A FULL COMPENSATION ANALYSIS. IN YEARS WHERE A COMPENSATION STUDY IS NOT PREPARED, COMPARABLE DATA IS OBTAINED THROUGH ASSOCIATION SOURCES TO ENSURE THAT COMPENSATION LEVELS ARE WITHIN THE REGIONAL NORMS. |
| FORM 990, PART VI, SECTION C, LINE 19 | NABP'S CONSTITUTION AND BYLAWS ARE AVAILABLE ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY IS GENERALLY NOT AVAILABLE TO THE PUBLIC. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO NABP MEMBER BOARDS UPON REQUEST. THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | GENERAL CONSULTANTS: PROGRAM SERVICE EXPENSES 417,290. MANAGEMENT AND GENERAL EXPENSES 313,824. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 731,114. TEST ADMIN: PROGRAM SERVICE EXPENSES 4,877,553. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,877,553. HONORARIA: PROGRAM SERVICE EXPENSES 100,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,125. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 765,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 765,000. |
| FORM 990, PART XI, LINE 9: | INVESTMENT GAIN ON PTCB - NET 778,059. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF BOARDS OF PHARMACY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 FEEHANVILLE | AddressLine1Txt |
| City | MT PROSPECT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362677921 | EIN |
| Primary Activities | CONTINUING EDUCATION AND VOLUNTARY COMPLIANCE WITH PHARMACY AND DRUG LAWS. | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 9 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF BOARDS OF PHARMACY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NATIONAL ASSOCIATION OF BOARDS OF PHARMACY FOUNDATION | ||
| B | $2,642,373 | FAIR VALUE |
| NATIONAL ASSOCIATION OF BOARDS OF PHARMACY FOUNDATION | ||
| O | $1,179,053 | FAIR VALUE |
| NATIONAL ASSOCIATION OF BOARDS OF PHARMACY FOUNDATION | ||
| Q | $218,475 | FAIR VALUE |
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