Civic Intelligence

The National Cartoonists Society Inc

EIN 13-3441165 • 501(c)6 • Livonia, MI

Profile

The organizations's purpose is to advance the ideals and standards of professional cartooning in its many forms. To promote and foster a social, cultural and intellectual interchange among professional cartoonists of all types. To stimulate and encourage interest in and acceptance of the art of cartooning by aspiring cartoonists, students and the general public.

37637 Five Mile Rd Ste 399Livonia, MI 48154

nationalcartoonists.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.21x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

90th percentile

33%

Higher net margin than 90% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

85%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-10%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$110,871

Up $50,984 (+85%) from 2023

Liabilities

Up

$25,413

Up $2,567 (+11%) from 2023

Net Assets

Up

$85,458

Up $48,417 (+131%) from 2023

Revenue

Down

$119,158

Down $13,648 (-10%) from 2023

Expenses

Down

$80,109

Down $41,534 (-34%) from 2023

Net Income

Up

$39,049

Up $27,886 (+250%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100K-$200KAssets 2010: $14,369Liabilities 2010: $102,175Net Assets 2010: -$87,8062010Assets 2011: $18,582Liabilities 2011: $123,120Net Assets 2011: -$104,5382011Assets 2012: $51,360Liabilities 2012: $14,540Net Assets 2012: $36,8202012Assets 2013: $69,703Liabilities 2013: $23,223Net Assets 2013: $46,4802013Assets 2014: $39,768Liabilities 2014: $46,666Net Assets 2014: -$6,8982014Assets 2015: $40,734Liabilities 2015: $18,729Net Assets 2015: $22,0052015Assets 2016: $32,025Liabilities 2016: $17,354Net Assets 2016: $14,6712016Assets 2017: $16,040Liabilities 2017: $12,242Net Assets 2017: $3,7982017Assets 2018: $20,542Liabilities 2018: $28,151Net Assets 2018: -$7,6092018Assets 2019: $13,885Liabilities 2019: $20,085Net Assets 2019: -$6,2002019Assets 2020: $2,388Liabilities 2020: $16,232Net Assets 2020: -$13,8442020Assets 2021: $71,243Liabilities 2021: $17,494Net Assets 2021: $53,7492021Assets 2022: $39,849Liabilities 2022: $13,971Net Assets 2022: $25,8782022Assets 2023: $59,887Liabilities 2023: $22,846Net Assets 2023: $37,0412023Assets 2024: $110,871Liabilities 2024: $25,413Net Assets 2024: $85,4582024

Highlighted filing

2024

Assets$110,871
Liabilities$25,413
Net Assets$85,458

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $208,3592010Expenses 2011: $244,9932011Expenses 2012: $252,0042012Revenue 2013: $230,592Expenses 2013: $220,932Net Income 2013: $9,6602013Revenue 2014: $238,016Expenses 2014: $291,394Net Income 2014: -$53,3782014Revenue 2015: $247,509Expenses 2015: $218,606Net Income 2015: $28,9032015Revenue 2016: $272,093Expenses 2016: $279,427Net Income 2016: -$7,3342016Revenue 2017: $266,060Expenses 2017: $276,933Net Income 2017: -$10,8732017Revenue 2018: $200,122Expenses 2018: $211,529Net Income 2018: -$11,4072018Revenue 2019: $58,240Expenses 2019: $56,831Net Income 2019: $1,4092019Revenue 2020: $33,019Expenses 2020: $40,663Net Income 2020: -$7,6442020Revenue 2021: $116,068Expenses 2021: $48,475Net Income 2021: $67,5932021Revenue 2022: $108,132Expenses 2022: $136,004Net Income 2022: -$27,8722022Revenue 2023: $132,806Expenses 2023: $121,643Net Income 2023: $11,1632023Revenue 2024: $119,158Expenses 2024: $80,109Net Income 2024: $39,0492024

Highlighted filing

2024

Revenue$119,158
Expenses$80,109
Net Income$39,049

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.25$0.85$1.19$0.80$0.39
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.23$0.37$1.33$1.22$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.14$0.26$1.08$1.36$0.28
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.17$0.54$1.16$0.48$0.68
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.16$0.14$0.33$0.41$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.14$0.20$0.06$0.58$0.57$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.21$0.28$0.08$2.00$2.12$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.12$0.04$2.66$2.77$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.17$0.15$2.72$2.79$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.19$0.22$2.48$2.19$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.47$0.07$2.38$2.91$0.53
2013Detailed filing. Detailed filing data is available for this year.$0.70$0.23$0.46$2.31$2.21$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.15$0.37$2.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$1.23$1.05$2.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$1.02$0.88$2.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$119,158
Mission and Program Overview

Mission

The organization's purpose is to advance the ideals and standards of professional cartooning in its many forms. To promote and foster a social, cultural and intellectual interchange among professional cartoonists of all types. To stimulate and encourage interest in and acceptance of the art of cartooning by aspiring cartoonists, students and the general public.

Advance ideals and standards of professional cartooning in its many forms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$59,887$110,839▲ $50,952
Prepaid Expenses and Deferred Charges-$32-
Total Assets$59,887$110,871▲ $50,984
Liabilities
Deferred Revenue-$22,533-
Other Liabilities$22,846$2,880▼ $19,966
Total Liabilities$22,846$25,413▲ $2,567
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,041$85,458▲ $48,417
Total Net Assets Fund Balance$37,041$85,458▲ $48,417
Total Liabilities and Net Assets / Fund Balance$59,887$110,871▲ $50,984
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen EvansPresident
Ellen Liebenthal1st Vice Pre
Jamar Nicholas2nd Vice Pre
Nick Seluk3rd Vice Pre
Greg CravensMembership C
Johnny SampsonNational Rep
Lex FajardoSecretary
Drew AquilinaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,517
Program Service Revenue
$57,631
Investment Income
$10
Other Revenue
$0
Change in Net Assets
$39,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$30,000--$30,000
Conferences and Meetings$15,782--$15,782
Travel$8,624--$8,624
Office Expenses-$7,559-$7,559
Fees for Services Accounting-$3,676-$3,676
Information Technology$2,081--$2,081
Insurance-$903-$903
Other Expenses$576$5,368-$576
Total Functional Expenses$62,603$17,506$0$80,109
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liabilities$2,880
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI

Line 3 - management delegated - the administrative duties are handled by an outside administrator. Line 6 - classes of members or stockholders. The organization consists of dues paying members. Line 7a - election of members and their rights. The governing body is elected by the dues paying members. Line 11b - organization's process to review form 990, a copy of form 990 is provided to the governing body prior to its filing. Line 12 c - enforcement of conflicts policy. Possible conflicts of interest are discussed regularly at board meetings. Line 15b - compensation process for officers. The board uses comparative data to negotiate the fees payable to the management company that pays the association manager and administrative personnel. Line 19 - governing documents disclosure explanation governing documents and financial statements are made available to the public upon request at the organization's offices during normal business hours.

Form 990, Page 6, Part VI, Line 3

YES

Form 990, Page 6, Part VI, Line 6

YES

Form 990, Page 6, Part VI, Line 7A

YES

Form 990, Page 6, Part VI, Line 11B

SCHEDULE O COMPLETED

Form 990, Page 6, Part VI, Line 12C

YES

Form 990, Page 6, Part VI, Line 15B

YES

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The National Cartoonists Society
EIN
13-3441165
Phone
4079946703
Address
37637 FIVE MILE RD STE 399, LIVONIA, MI 48154

Signing Officer

Name
Karen Evans
Title
President
Phone
4079946703
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Evans
Formed
1946
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Zerbo Consulting Group Pc
Address
8451 BOULDER CT STE 200, WALLED LAKE, MI 48390
Preparer
John C Zerbo CPA
Phone
2489600278
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's purpose is to advance the ideals and standards of professional cartooning in its many forms. To promote and foster a social, cultural and intellectual interchange among professional cartoonists of all types. To stimulate and encourage interest in and acceptance of the art of cartooning by aspiring cartoonists, students and the general public.

Form 990, Part III

Line 4a - first accomplishment: the national cartoonists society, inc. Was organized to advance the ideals and standards of the profession of cartooning. Professional conventions held included the ncs conference and rueben awards, comic-con and other meetings. Each year a recipient is chosen to receive the reuben award for the outstanding cartoonist of the year. Awards are also presented for individual categories including advertising and product illustration, art for animated media, book illustration, comic book, editorial cartoon, gag cartoon, graphic novel, magazine and newspaper illustration, newspaper comic strip, newspaper panel cartoon, online comic long-form, online comic short-form, variety entertainment.

Raw XML Appendix349 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PURPOSE IS TO ADVANCE THE IDEALS AND STANDARDS OF PROFESSIONAL CARTOONING IN ITS MANY FORMS. TO PROMOTE AND FOSTER A SOCIAL, CULTURAL AND INTELLECTUAL INTERCHANGE AMONG PROFESSIONAL CARTOONISTS OF ALL TYPES. TO STIMULATE AND ENCOURAGE INTEREST IN AND ACCEPTANCE OF THE ART OF CARTOONING BY ASPIRING CARTOONISTS, STUDENTS AND THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 4A - FIRST ACCOMPLISHMENT: THE NATIONAL CARTOONISTS SOCIETY, INC. WAS ORGANIZED TO ADVANCE THE IDEALS AND STANDARDS OF THE PROFESSION OF CARTOONING. PROFESSIONAL CONVENTIONS HELD INCLUDED THE NCS CONFERENCE AND RUEBEN AWARDS, COMIC-CON AND OTHER MEETINGS. EACH YEAR A RECIPIENT IS CHOSEN TO RECEIVE THE REUBEN AWARD FOR THE OUTSTANDING CARTOONIST OF THE YEAR. AWARDS ARE ALSO PRESENTED FOR INDIVIDUAL CATEGORIES INCLUDING ADVERTISING AND PRODUCT ILLUSTRATION, ART FOR ANIMATED MEDIA, BOOK ILLUSTRATION, COMIC BOOK, EDITORIAL CARTOON, GAG CARTOON, GRAPHIC NOVEL, MAGAZINE AND NEWSPAPER ILLUSTRATION, NEWSPAPER COMIC STRIP, NEWSPAPER PANEL CARTOON, ONLINE COMIC LONG-FORM, ONLINE COMIC SHORT-FORM, VARIETY ENTERTAINMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 3 - MANAGEMENT DELEGATED - THE ADMINISTRATIVE DUTIES ARE HANDLED BY AN OUTSIDE ADMINISTRATOR. LINE 6 - CLASSES OF MEMBERS OR STOCKHOLDERS. THE ORGANIZATION CONSISTS OF DUES PAYING MEMBERS. LINE 7A - ELECTION OF MEMBERS AND THEIR RIGHTS. THE GOVERNING BODY IS ELECTED BY THE DUES PAYING MEMBERS. LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990, A COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO ITS FILING. LINE 12 C - ENFORCEMENT OF CONFLICTS POLICY. POSSIBLE CONFLICTS OF INTEREST ARE DISCUSSED REGULARLY AT BOARD MEETINGS. LINE 15B - COMPENSATION PROCESS FOR OFFICERS. THE BOARD USES COMPARATIVE DATA TO NEGOTIATE THE FEES PAYABLE TO THE MANAGEMENT COMPANY THAT PAYS THE ASSOCIATION MANAGER AND ADMINISTRATIVE PERSONNEL. LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICES DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SCHEDULE O COMPLETED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL CARTOONIST SOCIETY FOUNDAT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0202574783
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt062603
IRS990/TotalFunctionalExpensesGrp/TotalAmt080109
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022846
IRS990/TotalLiabilitiesEOYAmt025413
IRS990/TotalLiabilitiesGrp/BOYAmt022846
IRS990/TotalLiabilitiesGrp/EOYAmt025413
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt085458
IRS990/TotalProgramServiceRevenueAmt057631
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057631
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0119158
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt059887
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110871
IRS990/TravelGrp/ProgramServicesAmt08624
IRS990/TravelGrp/TotalAmt08624
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt037637 FIVE MILE RD STE 399
IRS990/USAddress/CityNm0LIVONIA
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048154
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0NATIONALCARTOONISTS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04079946703
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NATIONAL CARTOONISTS SOCIETY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0133441165
ReturnHeader/Filer/PhoneNum04079946703
ReturnHeader/Filer/USAddress/AddressLine1Txt037637 FIVE MILE RD STE 399
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382994588
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ZERBO CONSULTING GROUP PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08451 BOULDER CT STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALLED LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048390
ReturnHeader/PreparerPersonGrp/PhoneNum02489600278
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C ZERBO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-13T15:52:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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