Civic Intelligence

National Association of Medicaid Directors

990 • Fiscal year 2014 • EIN 27-3258188

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

444 N Capitol StreetRoom/Suite 26720001

(202) 624-5300

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.12x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$264,235

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$1,380,800

Up $299,428 (+28%) from 2013

Net Assets

Up

$1,210,341

Up $267,671 (+28%) from 2013

Liabilities

Up

$170,459

Up $31,757 (+23%) from 2013

Revenue

$2,036,227

No earlier filing loaded for comparison.

Expenses

Up

$1,778,143

Up $342,060 (+24%) from 2013

Net Income

$258,084

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $504,366Liabilities 2011: $204,273Net Assets 2011: $300,0932011Assets 2012: $1,042,814Liabilities 2012: $251,421Net Assets 2012: $791,3932012Assets 2013: $1,081,372Liabilities 2013: $138,702Net Assets 2013: $942,6702013Assets 2014: $1,380,800Liabilities 2014: $170,459Net Assets 2014: $1,210,3412014Assets 2015: $1,823,631Liabilities 2015: $171,942Net Assets 2015: $1,651,6892015Assets 2016: $2,428,442Liabilities 2016: $241,189Net Assets 2016: $2,187,2532016Assets 2017: $2,933,696Liabilities 2017: $471,598Net Assets 2017: $2,462,0982017Assets 2018: $3,667,339Liabilities 2018: $838,365Net Assets 2018: $2,828,9742018Assets 2019: $4,821,194Liabilities 2019: $1,426,821Net Assets 2019: $3,394,3732019Assets 2020: $4,854,487Liabilities 2020: $1,140,955Net Assets 2020: $3,713,5322020Assets 2021: $4,559,833Liabilities 2021: $783,733Net Assets 2021: $3,776,1002021Assets 2022: $4,610,360Liabilities 2022: $1,404,870Net Assets 2022: $3,205,4902022Assets 2023: $6,414,974Liabilities 2023: $2,935,708Net Assets 2023: $3,479,2662023Assets 2024: $6,933,692Liabilities 2024: $2,702,538Net Assets 2024: $4,231,1542024Assets 2025: $7,669,929Liabilities 2025: $2,731,781Net Assets 2025: $4,938,1482025

Highlighted filing

2014

Assets$1,380,800
Liabilities$170,459
Net Assets$1,210,341

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $424,2282011Expenses 2012: $1,342,8482012Expenses 2013: $1,436,0832013Revenue 2014: $2,036,227Expenses 2014: $1,778,143Net Income 2014: $258,0842014Revenue 2015: $2,534,364Expenses 2015: $2,037,397Net Income 2015: $496,9672015Revenue 2016: $2,442,441Expenses 2016: $1,929,566Net Income 2016: $512,8752016Revenue 2017: $2,606,506Expenses 2017: $1,999,919Net Income 2017: $606,5872017Revenue 2018: $2,945,551Expenses 2018: $2,578,677Net Income 2018: $366,8742018Revenue 2019: $3,177,323Expenses 2019: $2,734,029Net Income 2019: $443,2942019Revenue 2020: $3,367,311Expenses 2020: $3,000,776Net Income 2020: $366,5352020Revenue 2021: $2,493,972Expenses 2021: $2,479,563Net Income 2021: $14,4092021Revenue 2022: $3,358,195Expenses 2022: $3,556,962Net Income 2022: -$198,7672022Revenue 2023: $4,288,513Expenses 2023: $4,140,557Net Income 2023: $147,9562023Revenue 2024: $5,042,366Expenses 2024: $4,562,397Net Income 2024: $479,9692024Revenue 2025: $5,524,300Expenses 2025: $4,961,864Net Income 2025: $562,4362025

Highlighted filing

2014

Revenue$2,036,227
Expenses$1,778,143
Net Income$258,084
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$2,036,227
Mission and Program Overview

Mission

The mission of NAMD is to help millions of people served by Medicaid by representing, elevating, and supporting state and territorial Medicaid and CHIPleaders in connecting eligible people to coverage, promoting access to care, providing high value services, and controlling program costs for sustainability. NAMD elevates thought leadership on policy opportunities and operations of the Medicaid and CHIP programs, amplifies the diverse perspectives of Medicaid and CHIP directors, and optimizes federal-state/territory partnerships to help millions live their healthiest lives.

Namd's mission is to represent the non-partisan views of state medicaid programs in the federal policy process; serve as a focal point of communication between the states and the federal government; provide information networking among the states on issues pertinent to the medicaid program; and leverage and promote expertise across states to improve state medicaid programs, policies, and operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$991,893$1,078,051▲ $86,158
Accounts Receivable$49,497$266,175▲ $216,678
Land, Buildings, and Equipment, Net$38,789$31,054▼ $7,735
Total Assets$1,081,372$1,380,800▲ $299,428
Other Assets Total$1,193$5,520▲ $4,327
Liabilities
Accounts Payable and Accrued Expenses$96,410$151,636▲ $55,226
Deferred Revenue$42,292$18,823▼ $23,469
Total Liabilities$138,702$170,459▲ $31,757
Net Assets / Fund Balance
Unrestricted Net Assets$707,548$890,387▲ $182,839
Temporarily Rstr Net Assets$235,122$319,954▲ $84,832
Total Net Assets Fund Balance$942,670$1,210,341▲ $267,671
Total Liabilities and Net Assets / Fund Balance$1,081,372$1,380,800▲ $299,428

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$31,054$13,590$44,644
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew SaloExecutive DiFT$220,816$43,419$264,235
Matthew SaloExecutive Director-$220,816$43,419$264,235
Kathleen NolanDirectorFT$167,930$35,707$203,637
Andrea MarescaDirectorFT$143,221-$143,221
Mary MooreCOOFT$104,871-$104,871

Board Members and Trustees

NameTitle
Darin GordonPresident
Cynthia JonesEast Region
Nancy AtkinsEast Region
John MccarthyMidwest Regi
Theresa EaglesonMidwest Regi
Jerry DubberlySouth Region
Tony KeckSouth Region
Sandra King YoungTerritories
Thomas BetlachVice-preside
Maryanne LindebladWest Region
Toby DouglasWest Region
Revenue and Support

Revenue Composition

Contributions and Grants
$1,520,918
Program Service Revenue
$458,105
Investment Income
$22,704
Other Revenue
$34,500
All Other Contributions
$1,008,443
Change in Net Assets
$258,084

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,036,227
Revenue Not Reported on Form 990
$9,587
Total Revenue per Audited Statements
$2,045,814
Total Revenue per Form 990
$2,036,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$996,793
Other Expenses$781,350
Total Fundraising Expense$21,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$519,659$70,508$1,253$591,420
Conferences and Meetings$345,690$1,144-$346,834
Current Officers, Directors, Trustees, and Key Employees$98,516$113,469$14,969$226,954
Fees for Services Other$150,814--$150,814
Occupancy$84,838$18,815$1,251$104,904
Pension Plan Contributions$54,987$16,364$1,443$72,794
Other Employee Benefits$41,579$12,374$1,091$55,044
Payroll Taxes$38,207$11,371$1,003$50,581
Office Expenses$39,611$7,287$106$47,004
Travel$33,759--$33,759
Fees for Services Accounting-$9,737-$9,737
Other Expenses$3,272$2,500$89$5,772
All Other Expenses$200$3,300-$3,500
Insurance-$226-$226
Fees for Services Legal-$125-$125
Total Functional Expenses$1,438,022$318,916$21,205$1,778,143

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,778,143
Total Expenses per Audited Statements$1,778,143
Total Expenses per Form 990$1,778,143
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

National association of medicaid directors is an association composed of directors, administrators and deputies responsible for the administration of the medicaid program in each state, united states territory and district of columbia jurisdictions.

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

The members of the association elect the president, vice president, eight (8) regional members and one territorial representative.

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

Changes to the articles of incorporation or by-laws are subject to the approval of the membership.

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

The irs form 990 is prepared by the controller of national governors association. It is reviewed and signed by the executive director of namd.

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

Officers and directors must provide written notification to the chair of the board of directors of a conflict of interest or potential conflict of interest as soon as it occurs. In addition, namd requires officers and directors to certify that they have reviewed the conflict of interest policy on an annual basis.

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

The namd board of directors is responsible for annually evaluating the performance of the namd executive director and sets the executive director's salary.

Form 990, Page 6, Part VI, Line 19

These documents are not available to the public.

Filing and Contact Details

Filer

EIN
27-3258188
Phone
2026245300

Signing Officer

Name
Matthew D Salo
Title
Executive Director
Phone
2026245300
Signed
2015-05-13

Organization Details

Principal Officer
Matthew D Salo
Formed
2010
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
6

Preparer

Preparer
Theresa Hutchinson
Phone
4106726339
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Namd's mission is to represent the non-partisan views of state medicaid programs in the federal policy process; serve as a focal point of communication between the states and the federal government; provide information networking among the states on issues pertinent to the medicaid program; and leverage and promote expertise across states to improve state medicaid programs, policies, and operations.

Financial Statement Notes

Schedule D, Page 3, Part X

Management evaluated namd's tax positions and concluded that namd had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of the guidance on accounting for uncertainity with income taxes. Generally, namd is no longer subject to income examinations by the u.s. Federal, state, or local authorities for years before 2011.

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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0MISCELLANEOUS INCOME 77,745
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATED NAMD'S TAX POSITIONS AND CONCLUDED THAT NAMD HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE GUIDANCE ON ACCOUNTING FOR UNCERTAINITY WITH INCOME TAXES. GENERALLY, NAMD IS NO LONGER SUBJECT TO INCOME EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL AUTHORITIES FOR YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KATHLEEN NOLAN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAMD'S MISSION IS TO REPRESENT THE NON-PARTISAN VIEWS OF STATE MEDICAID PROGRAMS IN THE FEDERAL POLICY PROCESS; SERVE AS A FOCAL POINT OF COMMUNICATION BETWEEN THE STATES AND THE FEDERAL GOVERNMENT; PROVIDE INFORMATION NETWORKING AMONG THE STATES ON ISSUES PERTINENT TO THE MEDICAID PROGRAM; AND LEVERAGE AND PROMOTE EXPERTISE ACROSS STATES TO IMPROVE STATE MEDICAID PROGRAMS, POLICIES, AND OPERATIONS.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.67$2.73$4.94$5.52$4.96$0.56
2024Detailed filing. Detailed filing data is available for this year.$6.93$2.70$4.23$5.04$4.56$0.48
2023Detailed filing. Detailed filing data is available for this year.$6.41$2.94$3.48$4.29$4.14$0.15
2022Detailed filing. Detailed filing data is available for this year.$4.61$1.40$3.21$3.36$3.56$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$0.78$3.78$2.49$2.48$0.01
2020Detailed filing. Detailed filing data is available for this year.$4.85$1.14$3.71$3.37$3.00$0.37
2019Detailed filing. Detailed filing data is available for this year.$4.82$1.43$3.39$3.18$2.73$0.44
2018Detailed filing. Detailed filing data is available for this year.$3.67$0.84$2.83$2.95$2.58$0.37
2017Detailed filing. Detailed filing data is available for this year.$2.93$0.47$2.46$2.61$2.00$0.61
2016Detailed filing. Detailed filing data is available for this year.$2.43$0.24$2.19$2.44$1.93$0.51
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.17$1.65$2.53$2.04$0.50
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.17$1.21$2.04$1.78$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.14$0.94$1.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.25$0.79$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.20$0.30$0.42