Civic Intelligence

National Academy of Arbitrators

EIN 23-7126791 • 501(c)6 • Cortland, NY

Profile

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.

1 N Main StCortland, NY 13045

www.naarb.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-36%

Higher net margin than 4% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

43rd percentile

3.3%

Faster asset growth than 43% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-23%

Faster revenue growth than 6% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$2,516,284

Up $79,545 (+3.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,516,284

Up $79,545 (+3.3%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin4th percentile

Revenue

Down

$470,592

Down $140,380 (-23%) from 2023

Expenses

Up

$641,244

Up $91,889 (+17%) from 2023

Net Income

Down

-$170,652

Down $232,269 (-377%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$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

2024

Assets$2,516,284
Liabilities$0
Net Assets$2,516,284
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$470,592
Expenses$641,244
Net Income-$170,652
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,516,284
Liabilities
$0
Net assets
$2,516,284
Revenue
$470,592
Expenses
$641,244
Net income
-$170,652
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.00$2.52$0.47$0.64$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$0.61$0.55$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.50$0.54$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$0.53$0.46$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.37$0.32$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.55$0.65$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.53$0.54$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$0.53$0.60$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.67$0.53$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.63$0.70$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.74$0.67$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.77$0.60$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.00$1.81$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.0
Gross Receipts
$470,592
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$2,260,985$2,229,624▼ $31,361
Cash and Non-Interest-Bearing Accounts$111,706$230,618▲ $118,912
Savings and Temporary Cash Investments$60,658$53,075▼ $7,583
Land, Buildings, and Equipment, Net$3,390$2,967▼ $423
Total Assets$2,436,739$2,516,284▲ $79,545
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,436,739$2,516,284▲ $79,545
Total Net Assets Fund Balance$2,436,739$2,516,284▲ $79,545
Total Liabilities and Net Assets / Fund Balance$2,436,739$2,516,284▲ $79,545

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,967$94,566$97,533
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Walt De TreuxPresident El
Alan SymonetteDirector
Andree Y MckissickDirector
Christopher CameronDirector
Haydee RosarioDirector
Jasib ParmarDirector
Lisa CharlesDirector
Pilar VaileDirector
Sheila MayberryDirector
Stephen RaymondDirector
Joshua JavitsPresiden
Daniel J NielsenSecretary/tr
Randi LowittVice Preside
Christopher J AlbertynVP
Jeanne CharlesVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$429,226
Investment Income
$40,546
Other Revenue
$820
Change in Net Assets
$-170,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$388,517
Salaries, Compensation, and Employee Benefits$252,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$218,987--$218,987
Other Salaries and Wages$164,434$41,108-$205,542
Fees for Services Other-$65,235-$65,235
Other Employee Benefits$18,350$4,588-$22,938
Occupancy$13,407$3,352-$16,759
Information Technology$13,093$3,273-$16,366
Payroll Taxes$12,993$3,248-$16,241
All Other Expenses$7,041$1,386-$8,427
Pension Plan Contributions$6,405$1,601-$8,006
Fees for Service Investment Mgmnt Fees$5,698--$5,698
Other Expenses$4,687$3,106-$4,687
Insurance-$3,563-$3,563
Depreciation Depletion$339$85-$424
Total Functional Expenses$504,131$137,113$0$641,244
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members pay annual membership dues in order to be associated with the organization and use its resources.”

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

“The organization's members elect the governing body.”

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

“The audit committee reviews the form 990 prior to filing.”

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

“A special board committee was established to study and make a recommendation on the executive secretary/treasurer compensation.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
National Academy of Arbitrators
EIN
23-7126791
Phone
6077568363
Address
1 N MAIN ST, CORTLAND, NY 13045

Signing Officer

Name
Daniel J Nielsen
Title
Secretary/treasurer
Phone
6077568363
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel J Nielsen
Formed
1965
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
15
Employees
4

Preparer

Firm
Cuomo Winters & Schmidt Cpas Pllc
Address
6315 FLY RD STE 108, EAST SYRACUSE, NY 13057-9316
Preparer
Mark a Schmidt CPA Cva
Phone
3154710465
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“0 65,235 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The academy follows guidance in the income tax standard regarding the recognition of uncertain tax positions. This guidance prescribes a recognition threshold for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. The academy's tax returns are subject to review and examination by federal and state authorities. The tax returns for the years 2021 through 2023 are open to examination.”

Raw XML Appendix384 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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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018350
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022938
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IRS990/OtherExpensesGrp/Desc2NEWSLETTER
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13107
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23106
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IRS990/OtherExpensesGrp/ProgramServicesAmt112429
IRS990/OtherExpensesGrp/ProgramServicesAmt212424
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IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0820
IRS990/OtherRevenueTotalAmt0820
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041108
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0164434
IRS990/OtherSalariesAndWagesGrp/TotalAmt0205542
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03248
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01601
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IRS990/PrincipalOfficerNm0DANIEL J NIELSEN
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY FOLLOWS GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE ACADEMY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2021 THROUGH 2023 ARE OPEN TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PAY ANNUAL MEMBERSHIP DUES IN ORDER TO BE ASSOCIATED WITH THE ORGANIZATION AND USE ITS RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AUDIT COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A SPECIAL BOARD COMMITTEE WAS ESTABLISHED TO STUDY AND MAKE A RECOMMENDATION ON THE EXECUTIVE SECRETARY/TREASURER COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt50 65,235 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0641244
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IRS990/TotalProgramServiceRevenueAmt0429226
IRS990/TotalRevenueGrp/ExclusionAmt040546
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470592
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CORTLAND
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013045
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.NAARB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL J NIELSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06077568363
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ACADEMY OF ARBITRATORS
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0237126791
ReturnHeader/Filer/PhoneNum06077568363
ReturnHeader/Filer/USAddress/AddressLine1Txt01 N MAIN ST
ReturnHeader/Filer/USAddress/CityNm0CORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473999292
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CUOMO WINTERS & SCHMIDT CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06315 FLY RD STE 108
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST SYRACUSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0130579316
ReturnHeader/PreparerPersonGrp/PhoneNum03154710465
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A SCHMIDT CPA CVA
ReturnHeader/ReturnTs02025-09-23T11:35:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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