Civic Intelligence

National Frame Building

990 • Fiscal year 2019 • EIN 23-7178274

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

7250 Poe Ave Ste 410Dayton, OH 45414

(937) 278-0308

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

58th percentile

0.22x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

77th percentile

13%

Higher net margin than 77% 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

Score unavailable

No value available

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

Source year 2019

Revenue Growth

Score unavailable

No value available

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

Source year 2019

Assets

$1,060,446

No earlier filing loaded for comparison.

Net Assets

$713,812

No earlier filing loaded for comparison.

Liabilities

$346,634

No earlier filing loaded for comparison.

Revenue

$1,560,704

No earlier filing loaded for comparison.

Expenses

$1,363,147

No earlier filing loaded for comparison.

Net Income

$197,557

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.

$1.5M$1.0M$500K$0Assets 2019: $1,060,446Liabilities 2019: $346,634Net Assets 2019: $713,8122019Assets 2020: $748,781Liabilities 2020: $0Net Assets 2020: $748,7812020Assets 2021: $892,884Liabilities 2021: $0Net Assets 2021: $892,8842021Assets 2022: $462,647Liabilities 2022: $0Net Assets 2022: $462,6472022Assets 2023: $747,223Liabilities 2023: $2,602Net Assets 2023: $744,6212023Assets 2024: $1,185,412Liabilities 2024: $0Net Assets 2024: $1,185,4122024

Highlighted filing

2019

Assets$1,060,446
Liabilities$346,634
Net Assets$713,812

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2019: $1,560,704Expenses 2019: $1,363,147Net Income 2019: $197,5572019Revenue 2020: $1,306,008Expenses 2020: $1,295,740Net Income 2020: $10,2682020Revenue 2021: $982,803Expenses 2021: $847,577Net Income 2021: $135,2262021Revenue 2022: $448,761Expenses 2022: $848,942Net Income 2022: -$400,1812022Revenue 2023: $1,528,349Expenses 2023: $1,251,024Net Income 2023: $277,3252023Revenue 2024: $1,665,344Expenses 2024: $1,237,485Net Income 2024: $427,8592024

Highlighted filing

2019

Revenue$1,560,704
Expenses$1,363,147
Net Income$197,557
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$1,562,781
Mission and Program Overview

Mission

To advance the education and literary standards of the members throgh conventions, seminars, meetings, publications, literature, research, advertising and other related activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$338,121$354,666▲ $16,545
Accounts Receivable$58,601$313,515▲ $254,914
Investments in Publicly Traded Securities$322,146$220,754▼ $101,392
Inventories for Sale or Use$79,005$106,095▲ $27,090
Prepaid Expenses and Deferred Charges$213,274$39,492▼ $173,782
Savings and Temporary Cash Investments-$25,924-
Total Assets$1,011,147$1,060,446▲ $49,299
Liabilities
Deferred Revenue$378,687$339,091▼ $39,596
Other Liabilities-$4,305-
Accounts Payable and Accrued Expenses$144,805$3,238▼ $141,567
Total Liabilities$523,492$346,634▼ $176,858
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$487,655$713,812▲ $226,157
Total Net Assets Fund Balance$487,655$713,812▲ $226,157
Total Liabilities and Net Assets / Fund Balance$1,011,147$1,060,446▲ $49,299
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt GreinerChairman
Todd CarlsonPast Chair
Matt GreinerT&r Chair
Mark BillstromVice Chairma
Angela CragelDirector
Craig CovellDirector
Dan WedevenDirector
Dwayne BorkholderDirector
Jim PohtillaDirector
Joe ShimpDirector
Josh NowlinDirector
Kelly HuntsmanDirector
Larry EdemaDirector
Linda Young-vapDirector
Lynn NoesserDirector
Matt MurphyDirector
Monte BradfordDirector
Randy KirtsDirector
Scott HutchingsDirector
Steve SchoutenDirector
Megan MillerExecutive Di
Robyn OmmenSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$81,600
Program Service Revenue
$1,473,687
Investment Income
$5,140
Other Revenue
$277
All Other Contributions
$81,600
Change in Net Assets
$197,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,363,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$422,468
Fees for Services Other---$180,369
All Other Expenses---$157,597
Fees for Services Legal---$72,800
Information Technology---$66,122
Office Expenses---$55,724
Other Expenses---$49,188
Travel---$29,106
Advertising---$25,856
Insurance---$11,572
Fees for Services Accounting---$6,345
Fees for Service Investment Mgmnt Fees---$1,552
Total Functional Expenses$0$0$0$1,363,147
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$4,305
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 3

Nfba contracts with a management company to provide office facilities, management, accounting, staffing and support services. The associaiton's management fee is compared to data from the asae benchmarking series publication - operating ratio report and is approved during the budgeting process.

Form 990, Page 6, Part VI, Line 6

Nfba is a mebmership based organization.

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

All members have the right to vote annually for governing body members from a list of candidates. Candidates are proposed by the nominating committee.

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

All members have the right to vote annually for governing body members from a list of candidates. Candidates are proposed by the nominating committee.

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

The form 990 was provided to the executive director and executive committee

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

New board members are asked to review and accept the conflict of interest policy. All board members are asked to update their disclosure of conflicts at least on an annual basis.

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

Nfba has no employees. Nfba outsources staff functions to an association management company. The association management company competitively compensates the staff that service nfba. The association management company evaluates compensation based upon surveys and reviews of industry benchmark data.

Form 990, Page 6, Part VI, Line 19

The association provides governing documents, conflict of interest policy, and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Frame Building
EIN
23-7178274
Phone
9372780308
Address
7250 POE AVE STE 410, DAYTON, OH 45414

Signing Officer

Name
Megan Miller
Title
Executive Director
Phone
9372780308
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Miller
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
50

Preparer

Firm
Kentner Sellers Llp
Address
801 FALLS CREEK DR, VANDALIA, OH 45377-9695
Preparer
Mark Smith
Phone
9378981376
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside services 147,245 0 0 speaker expenses 33,124 0 0 total 180,369 0 0

Form 990, Part IX, Line 24E

Miscellaneous 42,804 0 0 audio/visual 39,637 0 0 registration processiong 28,244 0 0 membership processing 11,902 0 0 bank and credit card fees 11,600 0 0 award expense 7,088 0 0 dues & subscriptions 5,899 0 0 duplicating 4,767 0 0 taxes 2,600 0 0 supplies 1,985 0 0 telephone 1,071 0 0 total 157,597 0 0

Form 990, Part XI, Line 9

Accrual to cash adjustment. 6,373

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07217
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0322146
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0220754
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02077
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ADVANCE THE EDUCATION AND LITERARY STANDARDS OF THE MEMBERS THROGH CONVENTIONS, SEMINARS, MEETINGS, PUBLICATIONS, LITERATURE, RESEARCH, ADVERTISING AND OTHER RELATED ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0487655
IRS990/NetAssetsOrFundBalancesEOYAmt0713812
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-2077
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2077
IRS990/NetUnrlzdGainsLossesInvstAmt022227
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0487655
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0713812
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt055724
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt06373
IRS990/OtherExpensesGrp/Desc0HOTEL & FOOD
IRS990/OtherExpensesGrp/Desc1EXHIBITS
IRS990/OtherExpensesGrp/Desc2COMMISSIONS
IRS990/OtherExpensesGrp/Desc3PUBLICATION PRE-PRESS
IRS990/OtherExpensesGrp/TotalAmt0112367
IRS990/OtherExpensesGrp/TotalAmt192217
IRS990/OtherExpensesGrp/TotalAmt279864
IRS990/OtherExpensesGrp/TotalAmt349188
IRS990/OtherLiabilitiesGrp/EOYAmt04305
IRS990/PartialLiquidationInd0false
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0213274
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039492
IRS990/PrincipalOfficerNm0MEGAN MILLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2SETTLEMENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc3POST FRAME ADVANTAGE
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0947451
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1304410
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2100000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt356423
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt427286
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0947451
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1304410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2100000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt356423
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt427286
IRS990/ProgSrvcAccomActy2Grp/Desc0POST FRAME MARKET INITIATIVE - ADDRESS MARKET DEVELOPMENT ISSUES.
IRS990/ProgSrvcAccomActy3Grp/Desc0BOARDS, COMMITTEES & CHAPTERS - PROVIDE TECHNICAL RESEARCH AND SPECIAL PROJECTS TO BENEFIT MEMBERS AND THE PUBLIC.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0345968
IRS990/PYInvestmentIncomeAmt012012
IRS990/PYOtherExpensesAmt01333125
IRS990/PYOtherRevenueAmt07515
IRS990/PYProgramServiceRevenueAmt0999253
IRS990/PYRevenuesLessExpensesAmt031623
IRS990/PYTotalExpensesAmt01333125
IRS990/PYTotalRevenueAmt01364748
IRS990/ReconcilationRevenueExpnssAmt0197557
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0277
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0277
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025924
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt04305
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NFBA CONTRACTS WITH A MANAGEMENT COMPANY TO PROVIDE OFFICE FACILITIES, MANAGEMENT, ACCOUNTING, STAFFING AND SUPPORT SERVICES. THE ASSOCIAITON'S MANAGEMENT FEE IS COMPARED TO DATA FROM THE ASAE BENCHMARKING SERIES PUBLICATION - OPERATING RATIO REPORT AND IS APPROVED DURING THE BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NFBA IS A MEBMERSHIP BASED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS HAVE THE RIGHT TO VOTE ANNUALLY FOR GOVERNING BODY MEMBERS FROM A LIST OF CANDIDATES. CANDIDATES ARE PROPOSED BY THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS HAVE THE RIGHT TO VOTE ANNUALLY FOR GOVERNING BODY MEMBERS FROM A LIST OF CANDIDATES. CANDIDATES ARE PROPOSED BY THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 WAS PROVIDED TO THE EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NEW BOARD MEMBERS ARE ASKED TO REVIEW AND ACCEPT THE CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS ARE ASKED TO UPDATE THEIR DISCLOSURE OF CONFLICTS AT LEAST ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NFBA HAS NO EMPLOYEES. NFBA OUTSOURCES STAFF FUNCTIONS TO AN ASSOCIATION MANAGEMENT COMPANY. THE ASSOCIATION MANAGEMENT COMPANY COMPETITIVELY COMPENSATES THE STAFF THAT SERVICE NFBA. THE ASSOCIATION MANAGEMENT COMPANY EVALUATES COMPENSATION BASED UPON SURVEYS AND REVIEWS OF INDUSTRY BENCHMARK DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION PROVIDES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OUTSIDE SERVICES 147,245 0 0 SPEAKER EXPENSES 33,124 0 0 TOTAL 180,369 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS 42,804 0 0 AUDIO/VISUAL 39,637 0 0 REGISTRATION PROCESSIONG 28,244 0 0 MEMBERSHIP PROCESSING 11,902 0 0 BANK AND CREDIT CARD FEES 11,600 0 0 AWARD EXPENSE 7,088 0 0 DUES & SUBSCRIPTIONS 5,899 0 0 DUPLICATING 4,767 0 0 TAXES 2,600 0 0 SUPPLIES 1,985 0 0 TELEPHONE 1,071 0 0 TOTAL 157,597 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ACCRUAL TO CASH ADJUSTMENT. 6,373
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01011147
IRS990/TotalAssetsEOYAmt01060446
IRS990/TotalAssetsGrp/BOYAmt01011147
IRS990/TotalAssetsGrp/EOYAmt01060446
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt081600
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01363147
IRS990/TotalGrossUBIAmt012177
IRS990/TotalLiabilitiesBOYAmt0523492
IRS990/TotalLiabilitiesEOYAmt0346634
IRS990/TotalLiabilitiesGrp/BOYAmt0523492
IRS990/TotalLiabilitiesGrp/EOYAmt0346634
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0487655
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0713812
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt025940
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt038117
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt012177
IRS990/TotalProgramServiceRevenueAmt01473687

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