NATIONAL CONFERENCE ON PUBLIC EMPLOYEE RETIREMENT SYSTEMS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
NATIONAL CONFERENCE ON PUBLIC EMPLOYEE RETIREMENT SYSTEMS (EIN 31-0729205)
Tax period
2013-10-01 to 2014-09-30
Filed
2015-08-06
IRS object ID
201542189349300024
Schema version
2013v4.0
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

FieldValueIRS element (for citing)
Return2015-08-06T10:25:36-05:00ReturnTs
Tax Period End2014-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17501 WISCONSIN AVENUE SUITE 1200AddressLine1
Address Line2WESTAddressLine2
CityBETHESDACity
StateMDState
ZIP Code20814ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310729205EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL CONFERENCE ON PUBLIC EMPLOYEEBusinessNameLine1
Business Name Line2RETIREMENT SYSTEMSBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone2026241456PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 NORTH CAPITAL STREET NW NO 630AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20001ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELVYN AARONSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2026241456PhoneNum
Signature2015-08-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUBRINA WOODPreparerPersonNm
PTINP00365899PTIN
Phone2023319880PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMELVYN AARONSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 NORTH CAPITAL STREET NW NO 630AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20001ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$3,433,603GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NCPERS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1941FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSAFEGUARD THE RIGHTS AND BENEFITS OF EMPLOYEES WHO PARTICIPATE IN PUBLIC RETIREMENT SYSTEMS.ActivityOrMissionDesc
Voting Members Governing Body22VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers16TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,832,322PYProgramServiceRevenueAmt
CY Program Service Revenue$2,223,802CYProgramServiceRevenueAmt
PY Investment Income$94,412PYInvestmentIncomeAmt
CY Investment Income$72,649CYInvestmentIncomeAmt
PY Other Revenue$921,600PYOtherRevenueAmt
CY Other Revenue$1,137,152CYOtherRevenueAmt
PY Total Revenue$2,848,334PYTotalRevenueAmt
CY Total Revenue$3,433,603CYTotalRevenueAmt
PY Grants And Similar Paid$36,285PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$997,241PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$968,175CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,209,390PYOtherExpensesAmt
CY Other Expenses$2,151,385CYOtherExpensesAmt
PY Total Expenses$3,242,916PYTotalExpensesAmt
CY Total Expenses$3,119,560CYTotalExpensesAmt
PY Revenues Less Expenses-$394,582PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$314,043CYRevenuesLessExpensesAmt
Total Assets BOY$2,309,058TotalAssetsBOYAmt
Total Assets EOY$2,623,101TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,309,058NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,623,101NetAssetsOrFundBalancesEOYAmt
MissionNCPERS IS THE LARGEST NATIONAL, NONPROFIT TRADE ASSOCIATON WORKING TO PROTECT THE PENSIONS OF PUBLIC EMPLOYEES. WE FOCUS ON ADVOCACY, RESEARCH, AND EDUCATION FOR THE BENEFIT OF PUBLIC SECTOR PENSION TRUSTEES, ADMINISTRATORS, AND GOVERNMENT OFFICIALS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$801,928ExpenseAmt
Revenue$678,389RevenueAmt
DescANNUAL CONFERENCE AND CONVENTION PROVIDE INFORMATION AND EDUCATION TO MEMBERS. MORE THAN 1,000 TRUSTEES, ADMINISTRATORS, STATE AND LOCAL OFFICIALS, INVESTMENT, FINANCIAL AND UNION OFFICERS, PENSION STAFF AND REGULATORS ATTEND EACH YEAR. ATTENDEES BENEFIT FROM THE COMPREHENSIVE EDUCATIONAL PROGRAMMING, DYNAMIC SPEAKERS, AND NETWORKING OPPORTUNITIES WITH MONEY MANAGERS, INVESTMENT SERVICE PROVIDERS AND PUBLIC FUND COLLEAGUES FROM ACROSS THE NATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$672,233ExpenseAmt
Revenue$1,699,716RevenueAmt
DescMEMBERSHIP SERVICES: NCPERS OFFERS A PLETHORA OF MEMBER BENEFITS AND FEATURES. FUND MEMBERSHIP IS RESERVED FOR FUNDS, UNIONS, AND ASSOCIATED ORGANIZATIONS REPRESENTING PUBLIC PENSIONS AND EMPLOYEES. CORPORATE MEMBERSHIP IS OPEN TO COMPANIES THAT PROVIDE PRODUCTS AND SERVICES TO NCPERS MEMBERS AND THE LARGER PUBLIC PENSION COMMUNITY. CORPERS MEMBERSHIP IS DESIGNED TO GIVE YOUR ORGANIZATION MORE VISIBILITY BY INCREASING YOUR INVLOVEMENT IN CNPES AND FURTHERING OUR EDUCATION AND RESEARCH MISSIONS. (OPEN TO COMPANIES THAT PROVIDE PRODUCTS AND SERVICE TO NCPERS MEMBERS AND THE LARGER PUBLIC PENSION COMMUNITY).Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$290,211ExpenseAmt
Revenue$203,067RevenueAmt
DescPUBLIC SAFETY CONFERENCE: THE PUBLIC SAFETY EMPLOYEES PENSION & BENEFITS CONFERENCE (PSEP&BC) IS DEDICATED TO PROVIDING QUALITY EDUCATION THAT IS SPECIFICALLY TAILORED FOR THE UNIQUE NEEDS AND DEMANDS OF PUBLIC SAFETY PENSIONS. SINCE 1985, THE CONFERENCE HAS EDUCATED HUNDREDS OF PUBLIC SAFETY PENSION TRUSTEES, ADMINISTRATORS AND STAFF; UNION OFFICIALS; AND LOCAL ELECTED OFFICIALS BY FEATURING PRESENTATIONS FROM RECOGNIZED LEADERS IN BOTH THE WORLDS OF FINANCE AND POLITICS, PROVIDING NEWS ON THE LATEST DEVELOPMENTS, AND OFFERING ATTENDEES THE OPPORTUNITY TO NETWORK WITH FELLOW TRUSTEES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$799,967ExpenseAmt
Revenue$148,762RevenueAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$799,967TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$148,762TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$2,564,339TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members22GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHANK KIMPersonNm
Phone2026241456PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 NORTH CAPITOL ST NW 630AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20001ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
HANK KIM
EXECUTIVE DIRECTOR30.0010.00Yes (X)Yes (X)$316,448$0$35,935
MELVYN AARONSON
PRESIDENT8.002.00Yes (X)Yes (X)$0$0$0
RICHARD WACHSMAN
TREASURER8.002.00Yes (X)Yes (X)$20,734$0$0
TINA FAZENDINE
SECRETARY8.002.00Yes (X)Yes (X)$15,550$0$0
DANIEL A FORTUNA
1ST VICE PRESIDENT1.002.00Yes (X)Yes (X)$10,367$0$0
KATHY HARRELL
2ND VICE PRESIDENT1.002.00Yes (X)Yes (X)$10,367$0$0
AARON HANSON
EXECUTIVE BOARD1.00Yes (X)$0$0$0
KELLY L FOX
EXECUTIVE BOARD1.00Yes (X)$0$0$0
BILL LUNDY
EXECUTIVE BOARD1.00Yes (X)$0$0$0
STACY BIRDWELL
EXECUTIVE BOARD1.00Yes (X)$0$0$0
DAN GIVENS
EXECUTIVE BOARD1.00Yes (X)$0$0$0
JOHN NIECMIEC
EXECUTIVE BOARD1.00Yes (X)$0$0$0
RICHARD WACHSMAN
EXECUTIVE BOARD1.00Yes (X)$0$0$0
KENNETH A HAUSER
EXECUTIVE BOARD1.00Yes (X)$0$0$0
CAROL G STUKES-BAYLOR
EXECUTIVE BOARD1.00Yes (X)$0$0$0
ROBERT MCCARTHY
EXECUTIVE BOARD1.00Yes (X)$0$0$0
PETER CAROZZA JR
EXECUTIVE BOARD1.00Yes (X)$0$0$0
WILL PRYOR
EXECUTIVE BOARD1.00Yes (X)$0$0$0
DALE CHASE
EXECUTIVE BOARD1.00Yes (X)$0$0$0
MONA ROMAIN
EXECUTIVE BOARD1.00Yes (X)$0$0$0
RICHARD L TETTAMANT
EXECUTIVE BOARD1.00Yes (X)$0$0$0
RICK MILLER
EXECUTIVE BOARD1.00Yes (X)$0$0$0
PATRICK MCELLIGOTT
IMMEDIATE PAST PRESIDENT1.002.00Yes (X)$24,000$0$0
CASSANDRA SMOOT
SR. DIR. OF OPERATIONS40.00$114,144$0$14,068Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$511,610TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$50,003TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
CONVENTION SERVICES UNLIMITED
1701 CABIN BRANCH DRIVECHEVERLYMD20785EVENT PLANNER$280,945
NATIONAL PUBLIC PENSION COALITION
1900 L STREET SUITE 900WASHINGTONDC20036MEDIA AND TRAINING$135,000
K&L GATES LLP
1601 K STREET NWWASHINGTONDC20006LAW FIRM$100,090
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$1,193,584$1,193,584
ANNUAL CONFERENCE900099$678,389$678,389
PUBLIC SAFETY CONF.900099$203,067$203,067
LEGISLATIVE CONFERENCE900099$69,050$69,050
TRUSTEE EDUCATION SEMI900099$44,100$44,100

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,612TotalRevenueColumnAmt
Related Or Exempt Func Income$35,612RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,223,802TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,622TotalRevenueColumnAmt
Exclusion$66,622ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$631,020TotalRevenueColumnAmt
Exclusion$631,020ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$6,027SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,027SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,027TotalRevenueColumnAmt
Related Or Exempt Func Income$6,027RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REFUNDS/REIMBURSEMENT900099$500,000$500,000
OTHER INCOME900099$6,132$6,132
FieldValueIRS element (for citing)
Other Revenue Total$506,132OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,433,603TotalRevenueColumnAmt
Related Or Exempt Func Income$2,735,961RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$697,642ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$480,510TotalAmt
Program Services$361,470ProgramServicesAmt
Management And General$119,040ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$326,011TotalAmt
Program Services$252,547ProgramServicesAmt
Management And General$73,464ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$48,922TotalAmt
Program Services$37,392ProgramServicesAmt
Management And General$11,530ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$65,999TotalAmt
Program Services$50,586ProgramServicesAmt
Management And General$15,413ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$46,733TotalAmt
Program Services$35,603ProgramServicesAmt
Management And General$11,130ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$40,058TotalAmt
Management And General$40,058ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$53,780TotalAmt
Program Services$37,525ProgramServicesAmt
Management And General$16,255ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$35,277TotalAmt
Management And General$35,277ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$153,915TotalAmt
Program Services$153,915ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$102,060TotalAmt
Program Services$68,451ProgramServicesAmt
Management And General$33,609ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$19,328TotalAmt
Program Services$19,328ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$110,832TotalAmt
Program Services$105,290ProgramServicesAmt
Management And General$5,542ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$228,292TotalAmt
Program Services$36,960ProgramServicesAmt
Management And General$191,332ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,218TotalAmt
Program Services$4,957ProgramServicesAmt
Management And General$261ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,221TotalAmt
Program Services$13,510ProgramServicesAmt
Management And General$711ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ANNUAL CONFERENCE$618,120$618,120
RESEARCH/OTHER PROJECTS$191,685$191,685
TRUSTEE TRAINING$148,750$148,750
ANNUAL LEGISLATIVE CONF$122,942$122,942

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$306,907TotalAmt
Program Services$305,308ProgramServicesAmt
Management And General$1,599ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,119,560TotalAmt
Program Services$2,564,339ProgramServicesAmt
Management And General$555,221ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,753BOYAmt
EOY$200,175EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$157,407LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$148,822LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$13,803BOYAmt
EOY$8,585EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,046,432BOYAmt
EOY$2,169,128EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$226,444BOYAmt
EOY$226,444EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$14,626BOYAmt
EOY$18,769EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,309,058BOYAmt
EOY$2,623,101EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,309,058BOYAmt
EOY$2,623,101EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,309,058BOYAmt
EOY$2,623,101EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,309,058BOYAmt
EOY$2,623,101EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$314,043ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,924OtherCostOrOtherBasisAmt
Depreciation$9,452DepreciationAmt
Book Value$472BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$147,483OtherCostOrOtherBasisAmt
Depreciation$139,370DepreciationAmt
Book Value$8,113BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,585TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINSURANCE CONTRACTDesc
Book Value$226,444BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$226,444TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationNCPERS FOLLOWS AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. NCPERS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2014, AND DETERMINED THAT THERE WERE NO TAXES DUE OR OTHER MATTERS THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF SEPTEMBER 30, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 THROUGH 2012 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH NCPERS FILES RETURNS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonHANK KIMPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$316,448BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$35,935DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$352,383TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2ONE NATIONAL COMMITTEE MEMBER IS EMPLOYED BY A PLAN FOR WHICH AN OFFICER OF NCPERS SERVES AS A TRUSTEE.
FORM 990, PART VI, SECTION A, LINE 7AOUR MEMBERSHIP ELECTS OUR NATIONAL COMMITTEE. THE NATIONAL COMMITEE ELECTS THE 15 MEMBER EXECUTIVE BOARD. THE EXECUTIVE BOARD ELECTS THE MEMBER OFFICERS.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE COMMITTEE. THE FORM IS APPROVED BY MEMBERS OF THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REQUIRES AN ANNUAL WRITTEN RESPONSE TO THE CONFLICT OF INTEREST QUESTIONNAIRE.
FORM 990, PART VI, SECTION B, LINE 15WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 1:THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS UNCHANGED SINCE LAST YEAR.
FORM 990, PART XII, LINE 2C:THE EXECUTIVE BOARD IS RESPONSIBLE FOR THE SELECTION OF THE AUDITOR AND OVERSIGHT OF THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
NCPERS IRREVOCABLE TRUST
444 NORTH CAPITOL ST NW STE 630WASHINGTONDC20001016186835TO IMPROVE ADMINISTRATION OF U.S. PUBLIC EMPLOYEE RETIREMENTDC501(C)(3)LINE 11A, I0
NCPERS CHARITABLE FOUNDATION
444 NORTH CAPITOL ST NW STE 630WASHINGTONDC20001266202345MONETARY GRANTS TO FURTHER THE WORK OF STATE AND LOCAL EMPLOYEESDC501(C)(3)LINE 11B, II0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NCPERS IRREVOCABLE TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypeQTransactionTypeTxt
Involved$500,000InvolvedAmt

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