Civic Intelligence

National Academy of Arbitrators

990 • Fiscal year 2013 • EIN 23-7126791

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 15, 2014

PO Box 11268315241

(607) 756-8363

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

91st percentile

23%

Higher net margin than 91% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

29th percentile

$79,898

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,992,170

Up $179,584 (+9.9%) from 2012

Net Assets

Up

$1,992,170

Up $179,584 (+9.9%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$774,814

No earlier filing loaded for comparison.

Expenses

Up

$595,230

Up $61,051 (+11%) from 2012

Net Income

$179,584

No earlier filing loaded for comparison.

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 2012: $1,812,586Liabilities 2012: $0Net Assets 2012: $1,812,5862012Assets 2013: $1,992,170Liabilities 2013: $0Net Assets 2013: $1,992,1702013Assets 2014: $2,059,517Liabilities 2014: $0Net Assets 2014: $2,059,5172014Assets 2015: $1,987,802Liabilities 2015: $0Net Assets 2015: $1,987,8022015Assets 2016: $2,133,685Liabilities 2016: $0Net Assets 2016: $2,133,6852016Assets 2017: $2,190,224Liabilities 2017: $0Net Assets 2017: $2,190,2242017Assets 2018: $2,106,831Liabilities 2018: $0Net Assets 2018: $2,106,8312018Assets 2019: $2,301,442Liabilities 2019: $0Net Assets 2019: $2,301,4422019Assets 2020: $2,559,850Liabilities 2020: $0Net Assets 2020: $2,559,8502020Assets 2021: $2,798,103Liabilities 2021: $0Net Assets 2021: $2,798,1032021Assets 2022: $2,225,330Liabilities 2022: $0Net Assets 2022: $2,225,3302022Assets 2023: $2,436,739Liabilities 2023: $0Net Assets 2023: $2,436,7392023Assets 2024: $2,516,284Liabilities 2024: $0Net Assets 2024: $2,516,2842024

Highlighted filing

2013

Assets$1,992,170
Liabilities$0
Net Assets$1,992,170

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $534,1792012Revenue 2013: $774,814Expenses 2013: $595,230Net Income 2013: $179,5842013Revenue 2014: $740,078Expenses 2014: $672,731Net Income 2014: $67,3472014Revenue 2015: $625,709Expenses 2015: $697,424Net Income 2015: -$71,7152015Revenue 2016: $673,361Expenses 2016: $527,478Net Income 2016: $145,8832016Revenue 2017: $526,890Expenses 2017: $596,502Net Income 2017: -$69,6122017Revenue 2018: $529,289Expenses 2018: $535,024Net Income 2018: -$5,7352018Revenue 2019: $546,977Expenses 2019: $646,250Net Income 2019: -$99,2732019Revenue 2020: $370,097Expenses 2020: $321,418Net Income 2020: $48,6792020Revenue 2021: $525,233Expenses 2021: $462,691Net Income 2021: $62,5422021Revenue 2022: $500,049Expenses 2022: $543,321Net Income 2022: -$43,2722022Revenue 2023: $610,972Expenses 2023: $549,355Net Income 2023: $61,6172023Revenue 2024: $470,592Expenses 2024: $641,244Net Income 2024: -$170,6522024

Highlighted filing

2013

Revenue$774,814
Expenses$595,230
Net Income$179,584
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 15, 2014
Return Version
2013v3.1
Gross Receipts
$774,814
Mission and Program Overview

Mission

To establish and foster the highest standards of integrity, competence, honor, and character among those engaged in the arbitration of labor-management disputes on a professional basis.

A professional association of those engaged in the arbitration of labor-management disputes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,014,091$1,209,161▲ $195,070
Savings and Temporary Cash Investments$632,501$507,631▼ $124,870
Cash and Non-Interest-Bearing Accounts$144,121$259,566▲ $115,445
Land, Buildings, and Equipment, Net$21,873$15,812▼ $6,061
Total Assets$1,812,586$1,992,170▲ $179,584
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,812,586$1,992,170▲ $179,584
Total Net Assets Fund Balance$1,812,586$1,992,170▲ $179,584
Total Liabilities and Net Assets / Fund Balance$1,812,586$1,992,170▲ $179,584

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,812$123,216$139,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David PetersenSecretary/treasurerPT$79,898$79,898

Board Members and Trustees

NameTitle
Shyam DasPresident
Allen PonakPresident Elect
Daniel NielsenVice President
Donald McphersonVice President
Robert BaileyVice President
Robert MoberlyVice President
Claude Dawson AmesDirector
Edward HarrickDirector
Fredric DichterDirector
Homer La RueDirector
Jane DevlinDirector
John E SandsDirector
Kenneth SwanDirector
Paul F GerhartDirector
Susan Grody RubenDirector
Sylvia SkratekDirector
Walter De TreuxDirector
William MckeeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$343,775
Program Service Revenue
$234,647
Investment Income
$195,202
Other Revenue
$1,190
Change in Net Assets
$179,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$402,315
Salaries, Compensation, and Employee Benefits$192,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$228,766$0$0$228,766
Other Salaries and Wages$89,550$0$0$89,550
Current Officers, Directors, Trustees, and Key Employees$79,898$0$0$79,898
All Other Expenses$57,819$0$0$57,819
Office Expenses$26,130$0$0$26,130
Payroll Taxes$15,595$0$0$15,595
Occupancy$10,779$0$0$10,779
Pension Plan Contributions$7,872$0$0$7,872
Depreciation Depletion$6,061$0$0$6,061
Insurance$0$4,501$0$4,501
Other Expenses$3,767$0$0$3,767
Fees for Services Accounting$0$3,500$0$3,500
Fees for Services Other$693$0$0$693
Total Functional Expenses$587,229$8,001$0$595,230
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
23-7126791
Phone
6077568363

Signing Officer

Name
David Petersen
Title
Treasurer/secretary
Phone
6077568363
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Petersen
Formed
1965
Legal Domicile
Pa
Voting Board Members
20
Independent Board Members
20
Employees
3
Volunteers
0

Preparer

Preparer
Jay Engels
Phone
6075331013
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Members elect governing body

Pt VI, Line 7A

Members elect governing body

Pt VI, Line 11B

The audit committee reviews the form 990 prior to filing

Pt VI, Line 15A

Approximatly three years ago a special board committee was

Pt VI, Line 15A

Established to study and make a recommendation on the

Pt VI, Line 15A

Executive secretary/treasurer compensation. The result was

Pt VI, Line 15A

A salary schedule which was approved by the board.

Pt VI, Line 19

Governing documents, financial statements are available

Pt VI, Line 19

To the public upon request.

Pt XII, Line 2C

No change from prior year.

Pt XI

Unrealized gain on investments held.

Pt VI, Line 8A

Minutes are prepared for governing board meetings.

Pt VI, Line 8B

Minutes are not kept at committee meetings and they have

Pt VI, Line 8B

No authority to act for the organization

Form 990, Part IX, Line 24F

Credit card/bank fees 13997. 13997. 0. 0. Postage 10134. 10134. 0. 0. Telephone 6115. 6115. 0. 0. Newsletter 20876. 20876. 0. 0. Governance 2539. 2539. 0. 0. Misc. 1720. 1720. 0. 0. Member recognition 2438. 2438. 0. 0.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0144
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0144
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt010779
IRS990/OccupancyGrp/TotalAmt010779
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt026130
IRS990/OfficeExpensesGrp/TotalAmt026130
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0COMMITTEE EXPENSES
IRS990/OtherExpensesGrp/Desc1PRESIDENTIAL EXPENSES
IRS990/OtherExpensesGrp/Desc2PROCEEDINGS
IRS990/OtherExpensesGrp/Desc3WEBSITE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt08911
IRS990/OtherExpensesGrp/ProgramServicesAmt16361
IRS990/OtherExpensesGrp/ProgramServicesAmt245027
IRS990/OtherExpensesGrp/ProgramServicesAmt33767
IRS990/OtherExpensesGrp/TotalAmt08911
IRS990/OtherExpensesGrp/TotalAmt16361
IRS990/OtherExpensesGrp/TotalAmt245027
IRS990/OtherExpensesGrp/TotalAmt33767
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt089550
IRS990/OtherSalariesAndWagesGrp/TotalAmt089550
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt015595
IRS990/PayrollTaxesGrp/TotalAmt015595
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07872
IRS990/PensionPlanContributionsGrp/TotalAmt07872
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVID PETERSEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL MEETING FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2ASSESSMENT
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0228317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0349388
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt089819
IRS990/PYOtherExpensesAmt0355313
IRS990/PYOtherRevenueAmt02578
IRS990/PYProgramServiceRevenueAmt0250822
IRS990/PYRevenuesLessExpensesAmt0158428
IRS990/PYSalariesCompEmpBnftPaidAmt0178866
IRS990/PYTotalExpensesAmt0534179
IRS990/PYTotalRevenueAmt0692607
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0179584
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt01046
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01046
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0632501
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0507631
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt015812
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123216
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0139028
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015812
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AUDIT COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3APPROXIMATLY THREE YEARS AGO A SPECIAL BOARD COMMITTEE WAS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ESTABLISHED TO STUDY AND MAKE A RECOMMENDATION ON THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE SECRETARY/TREASURER COMPENSATION. THE RESULT WAS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A SALARY SCHEDULE WHICH WAS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, FINANCIAL STATEMENTS ARE AVAILABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10UNREALIZED GAIN ON INVESTMENTS HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MINUTES ARE PREPARED FOR GOVERNING BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MINUTES ARE NOT KEPT AT COMMITTEE MEETINGS AND THEY HAVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13NO AUTHORITY TO ACT FOR THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14CREDIT CARD/BANK FEES 13997. 13997. 0. 0. POSTAGE 10134. 10134. 0. 0. TELEPHONE 6115. 6115. 0. 0. NEWSLETTER 20876. 20876. 0. 0. GOVERNANCE 2539. 2539. 0. 0. MISC. 1720. 1720. 0. 0. MEMBER RECOGNITION 2438. 2438. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24f
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10NATIONAL ACAD OF ARBITRATORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0382613043
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RESEARCH AND EDUCATION SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10PO BOX 112683
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0PITTSBURGH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode015241
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false

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