Civic Intelligence

National Classification Management Society

990 • Fiscal year 2019 • EIN 23-7071476

Jan 01, 2019 to Dec 31, 2019 • Filed on May 13, 2020

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

71st percentile

0.33x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

57th percentile

5.6%

Higher net margin than 57% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

24th percentile

$0

Higher top officer pay than 24% of similar nonprofits.

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

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

54th percentile

6.9%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-2.1%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,324,483

Up $84,990 (+6.9%) from 2018

Net Assets

Up

$892,284

Up $125,663 (+16%) from 2018

Liabilities

Down

$432,199

Down $40,673 (-8.6%) from 2018

Revenue

Down

$2,248,345

Down $48,377 (-2.1%) from 2018

Expenses

Down

$2,122,682

Down $212,841 (-9.1%) from 2018

Net Income

Up

$125,663

Up $164,464 (+424%) from 2018

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

2019

Assets$1,324,483
Liabilities$432,199
Net Assets$892,284

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

2019

Revenue$2,248,345
Expenses$2,122,682
Net Income$125,663
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 13, 2020
Return Version
2019v5.1
Gross Receipts
$2,248,345
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$1,208,124$1,276,879▲ $68,755
Prepaid Expenses and Deferred Charges$12,765$25,457▲ $12,692
Cash and Non-Interest-Bearing Accounts$18,604$22,147▲ $3,543
Total Assets$1,239,493$1,324,483▲ $84,990
Liabilities
Deferred Revenue$420,382$373,867▼ $46,515
Accounts Payable and Accrued Expenses$52,490$58,332▲ $5,842
Total Liabilities$472,872$432,199▼ $40,673
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$766,621$892,284▲ $125,663
Total Net Assets Fund Balance$766,621$892,284▲ $125,663
Total Liabilities and Net Assets / Fund Balance$1,239,493$1,324,483▲ $84,990
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessica LeePresident
Aprille AbbottPresident - Left Jun 2019
Jane DinkelVice President
Carla S Peters-carrDirector
Catherine E KaohiDirector
Dianne M RaynorDirector
Hazel MartinezDirector
Leandra MosherDirector
Liz FantDirector
Lynn BurnsDirector
Michael OehlerDirector
Patricia BrokenikDirector
Quinton WilkesDirector
Tammy WattsDirector
Larry E MustonenDirector - Left Jun 2019
Sheila GarlandDirector - Left Jun 2019
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$551,650
Revenue and Support

Revenue Composition

Contributions and Grants
$200
Program Service Revenue
$2,213,639
Investment Income
$20,886
Other Revenue
$13,620
All Other Contributions
$200
Change in Net Assets
$125,663

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,248,345
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,248,345
Total Revenue per Form 990
$2,248,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,117,682
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$1,133,476
Fees for Services Management---$551,650
Information Technology---$92,622
Office Expenses---$61,775
All Other Expenses---$58,946
Advertising---$34,437
Insurance---$24,800
Other Expenses---$22,756
Travel---$10,145
Fees for Services Accounting---$6,935
Grants to Domestic Individuals---$5,000
Total Functional Expenses$0$0$0$2,122,682

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,122,682
Total Expenses per Audited Statements$2,122,682
Total Expenses per Form 990$2,122,682
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$551,650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
Yes
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 2019 ncms paid mmco $551,650 for management services rendered. Sharon tannahill receives compensation through mmco 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. A copy of the form 990 is provided to all board members prior to filing with the internal revenue service.

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
2020-05-13
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
18

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, 2019 there were 61 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/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT - LEFT JUN 2019
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR - LEFT JUN 2019
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR - LEFT JUN 2019
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02248345
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt092622
IRS990/InsuranceGrp/TotalAmt024800
IRS990/InvestmentIncomeGrp/ExclusionAmt020886
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020886
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
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/NetAssetsOrFundBalancesBOYAmt0766621
IRS990/NetAssetsOrFundBalancesEOYAmt0892284
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0766621
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0892284
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt061775
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BOARD MEETINGS
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2GENERAL PUBLICATIONS
IRS990/OtherExpensesGrp/Desc3CERTIFICATION
IRS990/OtherExpensesGrp/TotalAmt066977
IRS990/OtherExpensesGrp/TotalAmt129445
IRS990/OtherExpensesGrp/TotalAmt223718
IRS990/OtherExpensesGrp/TotalAmt322756
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013620
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt013620
IRS990/OtherRevenueTotalAmt013620
IRS990/PartialLiquidationInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012765
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025457
IRS990/PrincipalOfficerNm0SHARON TANNAHILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01287254
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1926385
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01287254
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1926385
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt02500
IRS990/PYInvestmentIncomeAmt014088
IRS990/PYOtherExpensesAmt02333023
IRS990/PYOtherRevenueAmt014709
IRS990/PYProgramServiceRevenueAmt02267925
IRS990/PYRevenuesLessExpensesAmt0-38801
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02335523
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02296722
IRS990/ReconcilationRevenueExpnssAmt0125663
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01208124
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01276879
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/AdditionsDuringYearAmt0211012
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt0314232
IRS990ScheduleD/DistributionsDuringYearAmt0212641
IRS990ScheduleD/EndingBalanceAmt0312603
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02122682
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02248345
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, 2019 THERE WERE 61 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/TotalExpensesPerForm990Amt02122682
IRS990ScheduleD/TotalRevenuePerForm990Amt02248345
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02248345
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02122682
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/TransactionAmt0551650
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 2019 NCMS PAID MMCO $551,650 FOR MANAGEMENT SERVICES RENDERED. SHARON TANNAHILL RECEIVES COMPENSATION THROUGH MMCO 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. A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01239493
IRS990/TotalAssetsEOYAmt01324483
IRS990/TotalAssetsGrp/BOYAmt01239493
IRS990/TotalAssetsGrp/EOYAmt01324483
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0200
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02122682
IRS990/TotalGrossUBIAmt013620
IRS990/TotalLiabilitiesBOYAmt0472872
IRS990/TotalLiabilitiesEOYAmt0432199
IRS990/TotalLiabilitiesGrp/BOYAmt0472872
IRS990/TotalLiabilitiesGrp/EOYAmt0432199
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0766621
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0892284
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02213639
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt020886
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02213639
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02248345
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt013620
IRS990/TotalVolunteersCnt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01239493
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01324483
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010145

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