Civic Intelligence

National Classification Management Society

990 • Fiscal year 2018 • EIN 23-7071476

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 19, 2019

994 Old Eagle School Road No 1019Wayne, PA 19087-1802

(610) 971-4850

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.38x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.21x

Higher debt load relative to revenue than 55% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

27th percentile

-1.7%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

5th percentile

-24%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

0.7%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,239,493

Down $386,995 (-24%) from 2017

Net Assets

Down

$766,621

Down $38,801 (-4.8%) from 2017

Liabilities

Down

$472,872

Down $348,194 (-42%) from 2017

Revenue

Up

$2,296,722

Up $16,309 (+0.7%) from 2017

Expenses

Up

$2,335,523

Up $251,149 (+12%) from 2017

Net Income

Down

-$38,801

Down $234,840 (-120%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $605,390Liabilities 2010: $273,117Net Assets 2010: $332,2732010Assets 2011: $691,905Liabilities 2011: $381,275Net Assets 2011: $310,6302011Assets 2012: $989,462Liabilities 2012: $540,755Net Assets 2012: $448,7072012Assets 2013: $994,157Liabilities 2013: $607,008Net Assets 2013: $387,1492013Assets 2014: $1,194,801Liabilities 2014: $872,854Net Assets 2014: $321,9472014Assets 2015: $1,485,905Liabilities 2015: $966,780Net Assets 2015: $519,1252015Assets 2016: $1,475,147Liabilities 2016: $865,764Net Assets 2016: $609,3832016Assets 2017: $1,626,488Liabilities 2017: $821,066Net Assets 2017: $805,4222017Assets 2018: $1,239,493Liabilities 2018: $472,872Net Assets 2018: $766,6212018Assets 2019: $1,324,483Liabilities 2019: $432,199Net Assets 2019: $892,2842019Assets 2020: $1,242,885Liabilities 2020: $345,917Net Assets 2020: $896,9682020Assets 2021: $1,638,415Liabilities 2021: $515,458Net Assets 2021: $1,122,9572021Assets 2022: $1,905,851Liabilities 2022: $549,395Net Assets 2022: $1,356,4562022Assets 2023: $1,967,305Liabilities 2023: $491,027Net Assets 2023: $1,476,2782023Assets 2024: $2,192,971Liabilities 2024: $472,034Net Assets 2024: $1,720,9372024

Highlighted filing

2018

Assets$1,239,493
Liabilities$472,872
Net Assets$766,621

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $814,9462010Expenses 2011: $1,109,6362011Expenses 2012: $1,396,5862012Revenue 2013: $1,507,805Expenses 2013: $1,569,363Net Income 2013: -$61,5582013Revenue 2014: $1,760,699Expenses 2014: $1,825,901Net Income 2014: -$65,2022014Revenue 2015: $2,018,601Expenses 2015: $1,821,423Net Income 2015: $197,1782015Revenue 2016: $2,113,961Expenses 2016: $2,023,703Net Income 2016: $90,2582016Revenue 2017: $2,280,413Expenses 2017: $2,084,374Net Income 2017: $196,0392017Revenue 2018: $2,296,722Expenses 2018: $2,335,523Net Income 2018: -$38,8012018Revenue 2019: $2,248,345Expenses 2019: $2,122,682Net Income 2019: $125,6632019Revenue 2020: $955,400Expenses 2020: $950,716Net Income 2020: $4,6842020Revenue 2021: $1,460,567Expenses 2021: $1,234,578Net Income 2021: $225,9892021Revenue 2022: $2,302,727Expenses 2022: $2,373,154Net Income 2022: -$70,4272022Revenue 2023: $3,027,549Expenses 2023: $2,907,727Net Income 2023: $119,8222023Revenue 2024: $3,107,865Expenses 2024: $2,863,206Net Income 2024: $244,6592024

Highlighted filing

2018

Revenue$2,296,722
Expenses$2,335,523
Net Income-$38,801
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 19, 2019
Return Version
2018v3.1
Gross Receipts
$2,296,722
Mission and Program Overview

Mission

To advance the profession of classification management information security and foster professional excellence amongst its members.

To advance the profession of classification management information security.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,309,000$1,208,124▼ $100,876
Cash and Non-Interest-Bearing Accounts$22,073$18,604▼ $3,469
Prepaid Expenses and Deferred Charges$6,837$12,765▲ $5,928
Total Assets$1,337,910$1,239,493▼ $98,417
Liabilities
Deferred Revenue$469,115$420,382▼ $48,733
Accounts Payable and Accrued Expenses$63,373$52,490▼ $10,883
Total Liabilities$532,488$472,872▼ $59,616
Net Assets / Fund Balance
Unrestricted Net Assets$805,422$766,621▼ $38,801
Total Net Assets Fund Balance$805,422$766,621▼ $38,801
Total Liabilities and Net Assets / Fund Balance$1,337,910$1,239,493▼ $98,417
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aprille AbbottPresident
Jane DinkelVice President
Carla S Peters-carrDirector
Catherine E KaohiDirector
Dianne M RaynorDirector
Hazel MartinezDirector
Larry E MustonenDirector
Leandra MosherDirector
Liz FantDirector
Lynn BurnsDirector
Quinton WilkesDirector
Sheila GarlandDirector
Tammy WattsDirector
Sharon TannahillExecutive Director
Darci B FisherSecretary
Trish L KellerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Multiservice Management CoManagement Fees994 OLD EAGLE SCHOOL RD-ST 1019, Wayne, PA 19087$511,400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,267,925
Investment Income
$14,088
Other Revenue
$14,709
Change in Net Assets
$-38,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,296,722
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,296,722
Total Revenue per Form 990
$2,296,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,333,023
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$1,336,315
Fees for Services Management---$511,400
Information Technology---$91,902
All Other Expenses---$86,128
Office Expenses---$55,204
Other Expenses---$26,549
Advertising---$18,619
Insurance---$15,426
Travel---$9,707
Fees for Services Accounting---$8,665
Grants to Domestic Individuals---$2,500
Total Functional Expenses$0$0$0$2,335,523

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,335,523
Total Expenses per Audited Statements$2,335,523
Total Expenses per Form 990$2,335,523
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Top Management Official of Ncms Is an Owner of MmcoNcms Pays Mmco for Professional Services, Including But Not Limited to Management Services. as Part of This Agreement, Sharon Tannahill Has Been Designated the Top Management Official of Ncms, and as Such Mmco Is Being Considered an Interest Person for Purposes of Schedule L.No$511,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 1

The executive committee consists of the president, vice president, secretary, and treasurer of the board of directors. The president shall serve as chairperson of the executive committee. The executive director also serves in an advisory, non-voting role, to the executive committee. The committee shall serve ncms in all matters concerning its interests and, during intervals between meetings of the board, shall have and exercise all powers of the board, except in matters requiring a majority vote of the board or a quorum of the board. The actions of the committee shall first be ratified or rejected by the board, as well as be subject to the revision or alteration thereof, provided that no rights of third parties shall be affected by such revision or alteration.

Form 990, Part VI, Section A, Line 3

Ncms delegates management functions to multiservice management company (mmco), an unrelated professional management entity. Management services provided by mmco include, planning and executing budgets and financial operations as well as supervising exempt operations. Mmco is directly supervised and reports to the board of directors. Sharon tannahill is a key employee at mmco and acts as the top management official for ncms. During 2018 ncms paid mmco $511,400 for management services rendered, included in this figure is compensation mmco paid to sharon tannahill for her services rendered to ncms.

Form 990, Part VI, Section A, Line 6

Ncms is an organization comprised of professionals, for whom membership qualifications are outlined below. Membership in ncms is voluntary: ncms may, based on listed qualifications of the applicant, accept or deny membership. The following voting membership class exists: regular members: charter members and life members as defined below who have been accepted for membership and continue in good standing. (a) charter members: individuals who are in a principal security-related occupation (b) life members: individuals who meet the requirements noted below who have been approved by the board of directors for life membership. Life members are not required to pay dues; and if they choose to attend the annual seminar, their registration fee is waived (rooms, additional meals, and social function costs are the life member's responsibility). They have all the rights and privileges of, and are considered to be, regular members. There are two ways to become a life member: 1) charter members who remain in continuous good standing from time of joining the society until they retire from their principle security related occupation; 2) retired members with at least 20 years of continuous society membership in good standing. (note: retired life members who return to employment in a security field will retain all rights and privileges of life membership.)

Form 990, Part VI, Section A, Line 7A

Regular members in good standing are responsible for the election of the board of directors. No person may be elected, be appointed or serve as a director who is not a regular member of the society with five consecutive years of membership in good standing within ncms at the time of their candidacy. No person may be elected, be appointed or serve as a director who does not possess and maintain an isp certification.

Form 990, Part VI, Section A, Line 7B

The bylaws may be altered, amended or repealed at any meeting of the regular members. If such changes take place they must be reported to the board of directors.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent accounting firm and then a draft is provided to the management company for review. If any board member were to request a copy of the return prior to filing they would be provided a complete copy.

Form 990, Part VI, Section B, Line 15

Ncms does not compensate any individuals that meet the internal revenue service definition of officer or key employee.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available to members and other interested parties upon request.

Filing and Contact Details

Filer

Filer Name
National Classification Management
EIN
23-7071476
Phone
6109714850
Address
994 OLD EAGLE SCHOOL ROAD NO 1019, WAYNE, PA 19087-1802

Signing Officer

Name
Sharon Tannahill
Title
Executive Director
Phone
6109714850
Signed
2019-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Tannahill
Formed
1964
Legal Domicile
Nm
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Cliftonlarsonallen Llp
Address
610 W GERMANTOWN PIKE STE 400, PLYMOUTH MEETING, PA 19462
Preparer
Connie M Lira
Phone
2156433900
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 1B:

The society holds funds for unaffiliated chapters, these funds are not deemed the property of the society and as such are not included on the financial statements of the society. The unaffiliated chapters can request distributions and/or make contributions at any time. As of december 31, 2018 there were 60 unaffiliated chapters for which the society was holding funds.

PART X, LINE 2:

The society is recognized as an organization exempt from federal income tax under section 501(c)(6) of the internal revenue code of 1986. The society follows the income tax standard for uncertain tax positions. This standard had no impact on the society's financial statements. The society's informational tax returns are subject to review and examination by federal, state, and local authorities. The society is not aware of any activities that would jeopardize its tax-exempt status.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt02500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02296722
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt091902
IRS990/InsuranceGrp/TotalAmt015426
IRS990/InvestmentIncomeGrp/ExclusionAmt014088
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014088
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ADVANCE THE PROFESSION OF CLASSIFICATION MANAGEMENT INFORMATION SECURITY AND FOSTER PROFESSIONAL EXCELLENCE AMONGST ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0805422
IRS990/NetAssetsOrFundBalancesEOYAmt0766621
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt055204
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BOARD MEETINGS
IRS990/OtherExpensesGrp/Desc1CERTIFICATION
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3ACCREDITATION
IRS990/OtherExpensesGrp/TotalAmt089896
IRS990/OtherExpensesGrp/TotalAmt150623
IRS990/OtherExpensesGrp/TotalAmt232589
IRS990/OtherExpensesGrp/TotalAmt326549
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014709
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt014709
IRS990/OtherRevenueTotalAmt014709
IRS990/PartialLiquidationInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06837
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012765
IRS990/PrincipalOfficerNm0SHARON TANNAHILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01377915
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1890010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01377915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1890010
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01300
IRS990/PYGrantsAndSimilarPaidAmt03500
IRS990/PYInvestmentIncomeAmt07381
IRS990/PYOtherExpensesAmt02080874
IRS990/PYOtherRevenueAmt014161
IRS990/PYProgramServiceRevenueAmt02257571
IRS990/PYRevenuesLessExpensesAmt0196039
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02084374
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02280413
IRS990/ReconcilationRevenueExpnssAmt0-38801
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01309000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01208124
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/AdditionsDuringYearAmt025654
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt0288578
IRS990ScheduleD/EndingBalanceAmt0314232
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02335523
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02296722
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY HOLDS FUNDS FOR UNAFFILIATED CHAPTERS, THESE FUNDS ARE NOT DEEMED THE PROPERTY OF THE SOCIETY AND AS SUCH ARE NOT INCLUDED ON THE FINANCIAL STATEMENTS OF THE SOCIETY. THE UNAFFILIATED CHAPTERS CAN REQUEST DISTRIBUTIONS AND/OR MAKE CONTRIBUTIONS AT ANY TIME. AS OF DECEMBER 31, 2018 THERE WERE 60 UNAFFILIATED CHAPTERS FOR WHICH THE SOCIETY WAS HOLDING FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SOCIETY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE OF 1986. THE SOCIETY FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD HAD NO IMPACT ON THE SOCIETY'S FINANCIAL STATEMENTS. THE SOCIETY'S INFORMATIONAL TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE SOCIETY IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 1B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02335523
IRS990ScheduleD/TotalRevenuePerForm990Amt02296722
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02296722
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02335523
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MULTI SERVICE MANAGEMENT COMPANY (MMCO)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TOP MANAGEMENT OFFICIAL OF NCMS IS AN OWNER OF MMCO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0511400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0NCMS PAYS MMCO FOR PROFESSIONAL SERVICES, INCLUDING BUT NOT LIMITED TO MANAGEMENT SERVICES. AS PART OF THIS AGREEMENT, SHARON TANNAHILL HAS BEEN DESIGNATED THE TOP MANAGEMENT OFFICIAL OF NCMS, AND AS SUCH MMCO IS BEING CONSIDERED AN INTEREST PERSON FOR PURPOSES OF SCHEDULE L.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER OF THE BOARD OF DIRECTORS. THE PRESIDENT SHALL SERVE AS CHAIRPERSON OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE DIRECTOR ALSO SERVES IN AN ADVISORY, NON-VOTING ROLE, TO THE EXECUTIVE COMMITTEE. THE COMMITTEE SHALL SERVE NCMS IN ALL MATTERS CONCERNING ITS INTERESTS AND, DURING INTERVALS BETWEEN MEETINGS OF THE BOARD, SHALL HAVE AND EXERCISE ALL POWERS OF THE BOARD, EXCEPT IN MATTERS REQUIRING A MAJORITY VOTE OF THE BOARD OR A QUORUM OF THE BOARD. THE ACTIONS OF THE COMMITTEE SHALL FIRST BE RATIFIED OR REJECTED BY THE BOARD, AS WELL AS BE SUBJECT TO THE REVISION OR ALTERATION THEREOF, PROVIDED THAT NO RIGHTS OF THIRD PARTIES SHALL BE AFFECTED BY SUCH REVISION OR ALTERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NCMS DELEGATES MANAGEMENT FUNCTIONS TO MULTISERVICE MANAGEMENT COMPANY (MMCO), AN UNRELATED PROFESSIONAL MANAGEMENT ENTITY. MANAGEMENT SERVICES PROVIDED BY MMCO INCLUDE, PLANNING AND EXECUTING BUDGETS AND FINANCIAL OPERATIONS AS WELL AS SUPERVISING EXEMPT OPERATIONS. MMCO IS DIRECTLY SUPERVISED AND REPORTS TO THE BOARD OF DIRECTORS. SHARON TANNAHILL IS A KEY EMPLOYEE AT MMCO AND ACTS AS THE TOP MANAGEMENT OFFICIAL FOR NCMS. DURING 2018 NCMS PAID MMCO $511,400 FOR MANAGEMENT SERVICES RENDERED, INCLUDED IN THIS FIGURE IS COMPENSATION MMCO PAID TO SHARON TANNAHILL FOR HER SERVICES RENDERED TO NCMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NCMS IS AN ORGANIZATION COMPRISED OF PROFESSIONALS, FOR WHOM MEMBERSHIP QUALIFICATIONS ARE OUTLINED BELOW. MEMBERSHIP IN NCMS IS VOLUNTARY: NCMS MAY, BASED ON LISTED QUALIFICATIONS OF THE APPLICANT, ACCEPT OR DENY MEMBERSHIP. THE FOLLOWING VOTING MEMBERSHIP CLASS EXISTS: REGULAR MEMBERS: CHARTER MEMBERS AND LIFE MEMBERS AS DEFINED BELOW WHO HAVE BEEN ACCEPTED FOR MEMBERSHIP AND CONTINUE IN GOOD STANDING. (A) CHARTER MEMBERS: INDIVIDUALS WHO ARE IN A PRINCIPAL SECURITY-RELATED OCCUPATION (B) LIFE MEMBERS: INDIVIDUALS WHO MEET THE REQUIREMENTS NOTED BELOW WHO HAVE BEEN APPROVED BY THE BOARD OF DIRECTORS FOR LIFE MEMBERSHIP. LIFE MEMBERS ARE NOT REQUIRED TO PAY DUES; AND IF THEY CHOOSE TO ATTEND THE ANNUAL SEMINAR, THEIR REGISTRATION FEE IS WAIVED (ROOMS, ADDITIONAL MEALS, AND SOCIAL FUNCTION COSTS ARE THE LIFE MEMBER'S RESPONSIBILITY). THEY HAVE ALL THE RIGHTS AND PRIVILEGES OF, AND ARE CONSIDERED TO BE, REGULAR MEMBERS. THERE ARE TWO WAYS TO BECOME A LIFE MEMBER: 1) CHARTER MEMBERS WHO REMAIN IN CONTINUOUS GOOD STANDING FROM TIME OF JOINING THE SOCIETY UNTIL THEY RETIRE FROM THEIR PRINCIPLE SECURITY RELATED OCCUPATION; 2) RETIRED MEMBERS WITH AT LEAST 20 YEARS OF CONTINUOUS SOCIETY MEMBERSHIP IN GOOD STANDING. (NOTE: RETIRED LIFE MEMBERS WHO RETURN TO EMPLOYMENT IN A SECURITY FIELD WILL RETAIN ALL RIGHTS AND PRIVILEGES OF LIFE MEMBERSHIP.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REGULAR MEMBERS IN GOOD STANDING ARE RESPONSIBLE FOR THE ELECTION OF THE BOARD OF DIRECTORS. NO PERSON MAY BE ELECTED, BE APPOINTED OR SERVE AS A DIRECTOR WHO IS NOT A REGULAR MEMBER OF THE SOCIETY WITH FIVE CONSECUTIVE YEARS OF MEMBERSHIP IN GOOD STANDING WITHIN NCMS AT THE TIME OF THEIR CANDIDACY. NO PERSON MAY BE ELECTED, BE APPOINTED OR SERVE AS A DIRECTOR WHO DOES NOT POSSESS AND MAINTAIN AN ISP CERTIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BYLAWS MAY BE ALTERED, AMENDED OR REPEALED AT ANY MEETING OF THE REGULAR MEMBERS. IF SUCH CHANGES TAKE PLACE THEY MUST BE REPORTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN A DRAFT IS PROVIDED TO THE MANAGEMENT COMPANY FOR REVIEW. IF ANY BOARD MEMBER WERE TO REQUEST A COPY OF THE RETURN PRIOR TO FILING THEY WOULD BE PROVIDED A COMPLETE COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NCMS DOES NOT COMPENSATE ANY INDIVIDUALS THAT MEET THE INTERNAL REVENUE SERVICE DEFINITION OF OFFICER OR KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS AND OTHER INTERESTED PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01337910
IRS990/TotalAssetsEOYAmt01239493
IRS990/TotalAssetsGrp/BOYAmt01337910
IRS990/TotalAssetsGrp/EOYAmt01239493
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02335523
IRS990/TotalGrossUBIAmt014709
IRS990/TotalLiabilitiesBOYAmt0532488
IRS990/TotalLiabilitiesEOYAmt0472872
IRS990/TotalLiabilitiesGrp/BOYAmt0532488
IRS990/TotalLiabilitiesGrp/EOYAmt0472872
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0805422
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0766621
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02267925
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt014088
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02267925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02296722
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014709
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01337910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01239493
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt09707
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0805422
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0766621
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0994 OLD EAGLE SCHOOL ROAD NO 1019
IRS990/USAddress/CityNm0WAYNE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0190871802
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.CLASSMGMT.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON TANNAHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06109714850
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL CLASSIFICATION MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0237071476
ReturnHeader/Filer/PhoneNum06109714850
ReturnHeader/Filer/USAddress/AddressLine1Txt0994 OLD EAGLE SCHOOL ROAD NO 1019
ReturnHeader/Filer/USAddress/CityNm0WAYNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.19$0.47$1.72$3.11$2.86$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.97$0.49$1.48$3.03$2.91$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.55$1.36$2.30$2.37$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.52$1.12$1.46$1.23$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.35$0.90$0.96$0.95$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.43$0.89$2.25$2.12$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.47$0.77$2.30$2.34$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.63$0.82$0.81$2.28$2.08$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.48$0.87$0.61$2.11$2.02$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.97$0.52$2.02$1.82$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.87$0.32$1.76$1.83$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.61$0.39$1.51$1.57$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.54$0.45$1.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.38$0.31$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.27$0.33$0.81