2015-08-03T13:51:56-05:00 2014-12-31 043000523 O'CONNOR & DREW PC 27 CHURCH STREET WINCHESTER MA 01890 990 2014-01-01 204080038 NONPROFIT INFORMATION NETWORKING ASSOCIATION NONP 6172274624 112 WATER STREET SUITE 400 BOSTON MA 02109 CHUCK BELL PRESIDENT 6172274624 2015-07-27 1 JEFFREY J CARUSO P01306603 7817294949 2015-07-27 2014 2016-02-25 16:41:14Z JOEL TONER 112 WATER STREET STE 400 BOSTON MA 02109 1473315 0 X NONPROFITQUARTERLY.ORG X 2005 MA PUBLICATION OF MAGAZINES AND BOOKS THAT PROVIDE NONPROFIT ORGANIZATIONS AT EVERY LEVEL WITH THE OPPORTUNITY TO EXCHANGE INNOVATIVE IDEAS AND INFORMATION RESOURCES. 6 6 8 23 0 0 569060 1136368 321674 336947 0 0 0 0 890734 1473315 0 0 0 0 487841 669698 0 0 105814 383154 437857 870995 1107555 19739 365760 333803 665608 363955 329999 -30152 335609 TO PROVIDE INFORMATION AND ANALYSIS OF MANAGEMENT OF NONPROFIT ORGANIZATIONS, SOCIAL TRENDS AFFECTING SUCH MANAGEMENT, AND THE EFFECTIVENESS OF NONPROFIT ORGANIZATIONS IN FULFILLING THEIR PURPOSES. 0 0 829278 336947 PUBLICATION OF MAGAZINES AND OPERATION OF AN ONLINE SITE THAT PROVIDES NONPROFIT ORGANIZATIONS AT EVERY LEVEL WITH THE OPPORTUNITY TO EXCHANGE INNOVATIVE IDEAS AND INFORMATIONAL RESOURCES. 829278 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X JOEL TONER 6172274624 112 WATER STREET SUITE 400 BOSTON MA 02109 IVYE ALLEN DIRECTOR 1.00 X 0 0 0 JIM EAST VICE PRESIDENT 1.00 X X 0 0 0 JEANNE BELL TREASURER 1.00 X X 0 0 0 RICHARD SHAW DIRECTOR 1.00 X 0 0 0 CHUCK BELL PRESIDENT 1.00 X X 0 0 0 CHAO GUO SECRETARY 1.00 X X 0 0 0 RUTH MCCAMBRIDGE EXECUTIVE DIRECTOR 37.50 X 130097 0 7326 JOEL TONER CHEIF OPERATING OFFICER 37.50 X 101618 0 0 RICK COHEN NATIONAL CORRESPONDANT 37.50 X 130067 0 7326 361782 0 14652 3 0 0 0 0 1136368 1136368 ADVERTISING REVENUE 541800 215550 215550 MAGAZINE SALES 511120 113486 113486 CONSULTING INCOME 541610 6000 6000 MISCELLANEOUS INCOME 900099 1911 1911 336947 1473315 336947 0 0 231715 109913 64991 56811 344425 305801 29036 9588 48206 34783 7867 5556 45352 32532 7571 5249 33305 24116 5386 3803 39293 15356 14878 9059 104041 104041 33602 28299 3108 2195 36799 26552 6006 4241 42002 30306 6855 4841 14607 10550 2378 1679 11276 11144 97 35 9529 6876 1555 1098 20218 20218 6172 4454 1007 711 PRINTING & PUBLICATIONS 42209 42126 83 GRAPHIC DESIGN 18498 18498 MISCELLANEOUS 15658 13433 1427 798 EDITORIAL SERVICES 10648 10498 150 1107555 829278 172463 105814 142343 245361 105000 330729 33475 52656 544 544 6350 8920 93489 92795 20911 694 25180 26704 333803 665608 111513 96421 52442 66918 200000 166660 363955 329999 X -232652 335609 202500 0 -30152 335609 333803 665608 365760 0 X X 0 1 X 1 0 X 502901 821376 762886 569060 1136368 3792591 324318 331211 359545 321674 336947 1673695 827219 1152587 1122431 890734 1473315 5466286 0 130781 153253 78270 111620 181880 655804 130781 153253 78270 111620 181880 655804 4810482 29 163 4 196 29 163 4 196 827248 1152750 1122435 890734 1473315 5466482 0.88000 0.88000 0.00000 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 93489 92795 694 694 X 1502883 29568 29568 1473315 0 1473315 1137122 29568 29568 1107554 0 1107554 PART X, LINE 2: FORM 990, PART X, LINE 2 : THE ASSOCIATION IS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE ASSOCIATION AS DEFINED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION MONITORS ITS ACTIVITIES AND IT CONSIDERS THE POTENTIAL FOR INCOME TAXES IF ANY ACTIVITIES ARE NOT RELATED TO ITS EXEMPT PURPOSE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, PRACTICED IN THE UNITED STATES OF AMERICA, REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A MORE LIKELY THAN NOT (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF MANAGEMENT AND GENERAL EXPENSES, IN THE STATEMENT OF ACTIVITIES. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY; DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE ASSOCIATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ASSOCIATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ASSOCIATION DOES NOT EXPECT ANY MATERIAL CHANGES IN ITS POSITION REGARDING THIS MATTER IN THE NEXT TWELVE MONTHS. FORM 990, PART VI, SECTION B, LINE 11 THE FOLLOWING DESCRIBES THE PROCESS OF BOARD REVIEW OF THE ORGANIZATION'S FORM 990 PRIOR TO SUBMISSION TO THE IRS: A FULL DRAFT PDF COPY OF THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS VIA EMAIL. ALL BOARD MEMBERS ARE GIVEN TIME TO REVIEW THE CONTENTS OF THE 990 AND RESPOND BACK WITH ANY QUESTIONS OR COMMENTS WITHIN A REASONABLE PERIOD OF TIME. THE EXECUTIVE DIRECTOR ALSO REVIEWS THE 990 FOR CLERICAL ACCURACY AND AGREEMENT TO THE CORPORATIONS BOOKS AND RECORDS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THE CONFLICT OF INTEREST POLICY WILL ANNUALLY DISCLOSE OR UPDATE THE PRESIDENT OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY THE NONPROFIT INFORMATION NETWORKING ASSOCIATION. THIS FORM CONSISTS OF SEVERAL QUESTIONS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. THE FORM IS SIGNED BY THE COVERED INDIVIDUAL TO CONFIRM THAT THEIR RESPONSES ARE COMPLETE AND CORRECT TO THE BEST OF THEIR KNOWLEDGE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR INCLUDES THE FOLLOWING: REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS. NO MEMBERS OF THE BOARD HAVE A CONFLICT OF INTEREST WITH THE EXECUTIVE DIRECTOR. A REVIEW OF COMPENSATION OF OTHERS IN SIMILAR ORGANIZATIONS WITH SIMILAR RESPONSIBILITIES IS ALSO COMPLETED. DOCUMENTATION OF THE DECISION MAKING PROCESS IS MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALL DOCUMENTS ARE LOCATED AT 112 WATER STREET BOSTON, MA 02109. FORM 990, PART XII, LINE 2C: DURING THE YEAR, THE ORGANIZATION DID NOT CHANGE THE MANNER IN WHICH ITS GOVERNING MEMBERS ASSUME RESPONSIBILITY OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR.