Civic Intelligence

National Association of College Stores

EIN 34-0711559 • 501(c)6 • Oberlin, OH

View Organization Page

Profile

The national association of college stores, the leading advocate and resource for collegiate retailers, provides premier programs and services and facilitates strategic partnerships to advance the industry and enhance the campus experience.

528 East Lorain StreetOberlin, OH 44074-1294

www.nacs.org

Siviq Scores

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

Liabilities / Assets

100th percentile

6.69x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.13x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

3rd percentile

-52%

Higher net margin than 3% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

100th percentile

$448,101

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 45.1% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

2nd percentile

-97%

Faster asset growth than 2% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

98th percentile

161%

Faster revenue growth than 98% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$19,082

Down $6,100,855 (-100%) from 2022

Liabilities

Down

$127,583

Down $1,116,661 (-90%) from 2022

Net Assets

Down

-$108,501

Down $4,984,194 (-102%) from 2022

Operations
Liabilities / Revenue64th percentileNet Margin3rd percentile

Revenue

Down

$992,895

Down $4,956,982 (-83%) from 2022

Expenses

Down

$1,513,540

Down $3,102,557 (-67%) from 2022

Net Income

Down

-$520,645

Down $1,854,425 (-139%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$60M$40M$20M$0-$20MAssets 2010: $39,416,696Liabilities 2010: $30,938,577Net Assets 2010: $8,478,1192010Assets 2014: $42,701,030Liabilities 2014: $29,118,961Net Assets 2014: $13,582,0692014Assets 2015: $49,975,430Liabilities 2015: $30,520,546Net Assets 2015: $19,454,8842015Assets 2016: $50,261,235Liabilities 2016: $32,032,159Net Assets 2016: $18,229,0762016Assets 2017: $32,709,728Liabilities 2017: $14,915,270Net Assets 2017: $17,794,4582017Assets 2018: $32,739,522Liabilities 2018: $16,261,321Net Assets 2018: $16,478,2012018Assets 2020: $7,053,488Liabilities 2020: $4,110,938Net Assets 2020: $2,942,5502020Assets 2021: $6,646,823Liabilities 2021: $3,099,177Net Assets 2021: $3,547,6462021Assets 2022: $6,119,937Liabilities 2022: $1,244,244Net Assets 2022: $4,875,6932022Assets 2025: $19,082Liabilities 2025: $127,583Net Assets 2025: -$108,5012025

Highlighted filing

2025

Assets$19,082
Liabilities$127,583
Net Assets-$108,501
Open 2025 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $25,289,8132010Revenue 2014: $34,123,853Expenses 2014: $33,585,382Net Income 2014: $538,4712014Revenue 2015: $40,256,411Expenses 2015: $34,093,701Net Income 2015: $6,162,7102015Revenue 2016: $33,645,984Expenses 2016: $34,450,100Net Income 2016: -$804,1162016Revenue 2017: $30,024,414Expenses 2017: $31,709,883Net Income 2017: -$1,685,4692017Revenue 2018: $25,834,824Expenses 2018: $27,627,457Net Income 2018: -$1,792,6332018Revenue 2020: -$1,398,426Expenses 2020: $5,906,336Net Income 2020: -$7,304,7622020Revenue 2021: $4,726,044Expenses 2021: $4,212,017Net Income 2021: $514,0272021Revenue 2022: $5,949,877Expenses 2022: $4,616,097Net Income 2022: $1,333,7802022Revenue 2025: $992,895Expenses 2025: $1,513,540Net Income 2025: -$520,6452025

Highlighted filing

2025

Revenue$992,895
Expenses$1,513,540
Net Income-$520,645
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$19,082
Liabilities
$127,583
Net assets
-$108,501
Revenue
$992,895
Expenses
$1,513,540
Net income
-$520,645
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.13$0.11$0.99$1.51$0.52
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$1.24$4.88$5.95$4.62$1.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.65$3.10$3.55$4.73$4.21$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.05$4.11$2.94$1.40$5.91$7.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.7$16.3$16.5$25.8$27.6$1.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.7$14.9$17.8$30.0$31.7$1.69
2016Detailed filing. Detailed filing data is available for this year.$50.3$32.0$18.2$33.6$34.5$0.80
2015Detailed filing. Detailed filing data is available for this year.$50.0$30.5$19.5$40.3$34.1$6.16
2014Detailed filing. Detailed filing data is available for this year.$42.7$29.1$13.6$34.1$33.6$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.4$30.9$8.48$25.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$992,895
Mission and Program Overview

Mission

Nacs works to successfully integrate the collegiate retail industry into the higher education ecosystem through advocacy, strategic partnerships, innovative direction, education, and resources that support student academic success and the campus experience.

Nacs serves as the primary resource for those business professionals managing and working in campus-based retail operations, with particular emphasis on the stores that are owned by the institution, its faculty, or its students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$268,285$284,974▲ $16,689
Accounts Receivable$156,167$119,598▼ $36,569
Savings and Temporary Cash Investments$50,193$3,569▼ $46,624
Investments Other Securities$120,738$-389,059▼ $509,797
Total Assets$595,383$19,082▼ $576,301
Liabilities
Accounts Payable and Accrued Expenses$209,471$64,288▼ $145,183
Deferred Revenue$49,116$63,295▲ $14,179
Total Liabilities$258,587$127,583▼ $131,004
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$336,796$-108,501▼ $445,297
Total Net Assets Fund Balance$336,796$-108,501▼ $445,297
Total Liabilities and Net Assets / Fund Balance$595,383$19,082▼ $576,301
Compensation and Service Providers
Top Officer Pay100th percentile

Board Members and Trustees

NameTitle
Andy DunnImmediate Past President
Debbie CottrellPresident
Allison HartelTrustee
Ben EisensteinTrustee
Carol DresteTrustee
Clayton LudlowTrustee
Francois BeliveauTrustee
Gilberto GarciaTrustee
Luanne KellyTrustee
Robert ButterfieldTrustee
Terri MitchellTrustee
Edward L SchlichenmayerChief Executive Officer
Frank J SulenChief Financial Officer
Daniel G BellChief Technology Officer
Richard S HershmanVP of Govt Relations
Jessica HickmanVP of Member Engagement
Brad a AlflenVP of Revenue Services
Brian L FerancyVP of Sales, Partnership
Revenue and Support

Revenue Composition

Contributions and Grants
$115,000
Program Service Revenue
$973,908
Investment Income
$60,748
Other Revenue
$-156,761
Change in Net Assets
$-520,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$991,491
Revenue Not Reported on Financial Statements
$1,404
Revenue Not Reported on Form 990
$75,348
Total Revenue per Audited Statements
$1,066,839
Total Revenue per Form 990
$992,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$811,006
Salaries, Compensation, and Employee Benefits$702,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$700,156
Other Salaries and Wages---$655,857
Travel---$66,228
Payroll Taxes---$26,011
Fees for Services Lobbying---$24,647
Other Employee Benefits---$10,507
Pension Plan Contributions---$10,159
Information Technology---$8,294
Occupancy---$3,000
Fees for Service Investment Mgmnt Fees---$1,404
Other Expenses---$542
Total Functional Expenses$0$0$0$1,513,540

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,513,540
Expenses per Audited Statements$1,512,136
Total Expenses per Audited Statements$1,512,136
Expenses Not Reported on Financial Statements$1,404
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$24,647
Total Nondeductible Lobbying and Political Cost$8,656
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members of the organization - the association has several classes of membership. Store members, which are representatives from college stores directly engaged in the retail sale of educational materials and/or other products and services to the higher education community, are voting members and may hold office in the association. The following member groups are permitted to hold office: associate members, associate representative members, and professional members. The following member groups are not eligible to hold office: subscriber members, affiliate members, individual members, and honorary life members.”

Form 990, Part VI, Section A, Line 7A

“Members' powers of election - full dues-paying college store members have voting rights and elect the entire board of trustees.”

Form 990, Part VI, Section A, Line 7B

“Approval by members - all changes to the organization's bylaws require approval of the voting members.”

Form 990, Part VI, Section B, Line 11B

“Form 990 review - form 990 is reviewed in detail by the organization's audit committee with the assistance of the outside public accountants.”

Form 990, Part VI, Section B, Line 12C

“Monitoring and enforcement of conflict policy - the organization has procedures in place to monitor and enforce the conflict of interest policy. When a conflict arises, the effected persons are not permitted to vote on the matter or participate in the discussions. The decision is made by persons who are independent of the individual(s) with the conflict.”

Form 990, Part VI, Section B, Line 15

“Compensation review and approval - all employees, including officers and key employees, are subject to a wage and salary administration program. This program includes the use of an outside compensation consultant and comparability data. The chief executive officer's compensation was set by the board of trustees, who are independent of the executive. The chief executive officer sets the compensation of other officers and key employees. The ceo is independent of the persons for whom he made compensation decisions.”

Form 990, Part VI, Section C, Line 19

“Availability of documents - the organization's financial statements, conflict of interest policy, and governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
National Association of College Stores
EIN
34-0711559
Phone
4407757777
Address
528 EAST LORAIN STREET, OBERLIN, OH 44074-1294

Signing Officer

Name
Frank Sulen
Title
CFO
Phone
4407757777
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Schlichenmayer
Formed
1923
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
1111 SUPERIOR AVE SUITE 700, CLEVELAND, OH 44114-2540
Preparer
Christopher B Anderson
Phone
2163630100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“CONSULTANTS 700,156.”

Financial Statement Notes

PART X, LINE 2:

“Fin 48 (asc 740) footnote - nacs is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. Partnership and indico are single member limited liability companies that are disregarded for tax purposes. Effective april 1, 2018, nacs contributed its ownership in partnership and indico to nacs services company, llc, a taxable entity. Therefore, the income from these entities flows through to nacs services company, llc where it is subject to tax. The association accounts for income taxes in accordance with the provisions of fasb asc topic 740, "income taxes." asc topic 740 utilizes the asset and liability method, where deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respect tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in years in which those temporary differences are expected to be recovered or settled.”

Raw XML AppendixShowing 400 of 616 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/ActivityOrMissionDesc0NACS SERVES AS THE PRIMARY RESOURCE FOR THOSE BUSINESS PROFESSIONALS MANAGING AND WORKING IN CAMPUS-BASED RETAIL OPERATIONS, WITH PARTICULAR EMPHASIS ON THE STORES THAT ARE OWNED BY THE INSTITUTION, ITS FACULTY, OR ITS STUDENTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP OF SALES, PARTNERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP OF GOVT RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF TECHNOLOGY OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP OF MEMBER ENGAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP OF REVENUE SERVICES
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IRS990/GrantsToOrganizationsInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0NACS WORKS TO SUCCESSFULLY INTEGRATE THE COLLEGIATE RETAIL INDUSTRY INTO THE HIGHER EDUCATION ECOSYSTEM THROUGH ADVOCACY, STRATEGIC PARTNERSHIPS, INNOVATIVE DIRECTION, EDUCATION, AND RESOURCES THAT SUPPORT STUDENT ACADEMIC SUCCESS AND THE CAMPUS EXPERIENCE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 (ASC 740) FOOTNOTE - NACS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. PARTNERSHIP AND INDICO ARE SINGLE MEMBER LIMITED LIABILITY COMPANIES THAT ARE DISREGARDED FOR TAX PURPOSES. EFFECTIVE APRIL 1, 2018, NACS CONTRIBUTED ITS OWNERSHIP IN PARTNERSHIP AND INDICO TO NACS SERVICES COMPANY, LLC, A TAXABLE ENTITY. THEREFORE, THE INCOME FROM THESE ENTITIES FLOWS THROUGH TO NACS SERVICES COMPANY, LLC WHERE IT IS SUBJECT TO TAX. THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC TOPIC 740, "INCOME TAXES." ASC TOPIC 740 UTILIZES THE ASSET AND LIABILITY METHOD, WHERE DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECT TAX BASES. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN YEARS IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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