Civic Intelligence

National History Day Inc

990 • Fiscal year 2017 • EIN 34-1262642

Sep 01, 2016 to Aug 31, 2017 • Filed on Mar 25, 2018

4511 Knox RoadCollege Park, MD 20740

(301) 314-9739

Siviq Scores

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

Liabilities / Assets

48th percentile

0.14x

Higher debt load relative to assets than 48% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.28x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

21st percentile

-6.8%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$194,394

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

15th percentile

-5.2%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-21%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$5,257,263

Down $289,297 (-5.2%) from 2016

Net Assets

Up

$4,499,430

Up $40,244 (+0.9%) from 2016

Liabilities

Down

$757,833

Down $329,541 (-30%) from 2016

Revenue

Down

$2,691,504

Down $700,030 (-21%) from 2016

Expenses

Down

$2,875,087

Down $373,031 (-11%) from 2016

Net Income

Down

-$183,583

Down $326,999 (-228%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2015: $5,040,972Liabilities 2015: $860,076Net Assets 2015: $4,180,8962015Assets 2016: $5,546,560Liabilities 2016: $1,087,374Net Assets 2016: $4,459,1862016Assets 2017: $5,257,263Liabilities 2017: $757,833Net Assets 2017: $4,499,4302017Assets 2018: $5,595,202Liabilities 2018: $771,527Net Assets 2018: $4,823,6752018Assets 2019: $5,083,937Liabilities 2019: $776,192Net Assets 2019: $4,307,7452019Assets 2020: $4,577,192Liabilities 2020: $271,151Net Assets 2020: $4,306,0412020Assets 2021: $5,929,567Liabilities 2021: $281,643Net Assets 2021: $5,647,9242021Assets 2022: $5,216,405Liabilities 2022: $78,153Net Assets 2022: $5,138,2522022Assets 2023: $6,736,373Liabilities 2023: $1,037,499Net Assets 2023: $5,698,8742023Assets 2024: $7,803,462Liabilities 2024: $1,266,174Net Assets 2024: $6,537,2882024Assets 2025: $10,236,917Liabilities 2025: $1,182,857Net Assets 2025: $9,054,0602025

Highlighted filing

2017

Assets$5,257,263
Liabilities$757,833
Net Assets$4,499,430

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $3,325,990Expenses 2015: $2,998,806Net Income 2015: $327,1842015Revenue 2016: $3,391,534Expenses 2016: $3,248,118Net Income 2016: $143,4162016Revenue 2017: $2,691,504Expenses 2017: $2,875,087Net Income 2017: -$183,5832017Revenue 2018: $3,720,311Expenses 2018: $2,911,630Net Income 2018: $808,6812018Revenue 2019: $2,675,370Expenses 2019: $2,926,598Net Income 2019: -$251,2282019Revenue 2020: $1,908,285Expenses 2020: $2,203,937Net Income 2020: -$295,6522020Revenue 2021: $2,561,679Expenses 2021: $2,049,549Net Income 2021: $512,1302021Revenue 2022: $2,572,315Expenses 2022: $2,237,631Net Income 2022: $334,6842022Revenue 2023: $3,183,558Expenses 2023: $2,800,350Net Income 2023: $383,2082023Revenue 2024: $4,268,765Expenses 2024: $3,567,674Net Income 2024: $701,0912024Revenue 2025: $6,176,356Expenses 2025: $3,882,832Net Income 2025: $2,293,5242025

Highlighted filing

2017

Revenue$2,691,504
Expenses$2,875,087
Net Income-$183,583
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Mar 25, 2018
Return Version
2016v3.0
Gross Receipts
$3,209,681
Mission and Program Overview

Mission

Shape the future. NHD inspires children through exciting competitions and transforms teaching through project-based curriculum and instruction.

See part III, Line 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,691,166$3,239,422▲ $548,256
Savings and Temporary Cash Investments$1,421,439$993,662▼ $427,777
Investments Other Securities$374,925$444,569▲ $69,644
Land, Buildings, and Equipment, Net$363,761$360,761▼ $3,000
Cash and Non-Interest-Bearing Accounts$225,816$116,699▼ $109,117
Accounts Receivable$395,150$38,596▼ $356,554
Pledges and Grants Receivable$32,535$33,298▲ $763
Inventories for Sale or Use$35,912$24,400▼ $11,512
Total Assets$5,546,560$5,257,263▼ $289,297
Other Assets Total$5,856$5,856→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,043,621$749,263▼ $294,358
Deferred Revenue$31,229--
Other Liabilities$12,524$8,570▼ $3,954
Total Liabilities$1,087,374$757,833▼ $329,541
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,540,512$2,540,512→ $0
Unrestricted Net Assets$1,518,674$1,136,454▼ $382,220
Temporarily Rstr Net Assets$400,000$822,464▲ $422,464
Total Net Assets Fund Balance$4,459,186$4,499,430▲ $40,244
Total Liabilities and Net Assets / Fund Balance$5,546,560$5,257,263▼ $289,297

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$360,761$25,559$386,320
Other Securities$20,210--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$2,695,554-▲ $267,422-$2,962,976
2015$2,484,927$55,585▲ $155,042-$2,695,554
2014$2,047,026$437,901--$2,484,927
2013$2,407,500$39,526--$2,047,026
2012-$2,406,547▲ $953-$2,407,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pat RamseyTrustee-$167,940$26,454$194,394
Cathy Gorn--$167,940$26,454$194,394
Cathy GornExecutive DirectorFT$111,930$18,421$130,351

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Odell Simms & Lynch IncFundraising Activities1593 Spring Hill Road, Tysons Corner, VA 22182$150,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,267,187
Program Service Revenue
$1,248,428
Investment Income
$89,349
Other Revenue
$86,540
All Other Contributions
$553,264
Change in Net Assets
$-183,583

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,668,628
Revenue Not Reported on Financial Statements
$22,876
Revenue Not Reported on Form 990
$406,818
Total Revenue per Audited Statements
$3,075,446
Total Revenue per Form 990
$2,691,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,726,607
Salaries, Compensation, and Employee Benefits$906,479
Total Fundraising Expense$217,318
Professional Fundraising Fees$172,185
Grants and Similar Amounts Paid$69,816

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$400,127$150,412$13,658$564,197
Travel$356,619$4,173$10,547$371,339
Fees for Services Professional Fundraising--$172,185$172,185
Current Officers, Directors, Trustees, and Key Employees$119,103$44,772$4,066$167,941
Conferences and Meetings$137,281$0$1,786$139,067
Office Expenses$87,390$28,493$5,401$121,284
Occupancy$0$72,093$0$72,093
Grants to Domestic Individuals$69,816--$69,816
Pension Plan Contributions$46,098$17,329$1,574$65,001
Other Employee Benefits$40,514$15,229$1,383$57,126
Payroll Taxes$37,030$13,920$1,264$52,214
Information Technology$5,899$32,737$4,082$42,718
Fees for Services Other$33,513$6,435$0$39,948
Fees for Services Accounting$0$31,479$0$31,479
Fees for Service Investment Mgmnt Fees$0$22,876$0$22,876
Insurance$11,424$6,745$0$18,169
All Other Expenses$2,082$7,193$0$9,275
Depreciation Depletion$0$3,000$0$3,000
Other Expenses$0$549$0$549
Total Functional Expenses$2,193,846$463,923$217,318$2,875,087

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,035,202
Total Expenses per Form 990$2,875,087
Expenses per Audited Statements$2,852,211
Expenses Not Reported on Form 990$182,991
Expenses Not Reported on Financial Statements$22,876
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$172,185
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Abatment$8,570
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
National History Day Inc
EIN
34-1262642
Phone
3013149739
Address
4511 Knox Road, College Park, MD 20740

Signing Officer

Name
Cathy Gorn
Title
Executive Director
Phone
3013149739
Signed
2018-03-25
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Md
Voting Board Members
16
Independent Board Members
16
Employees
10
Volunteers
500

Preparer

Firm
Robert M T Gibbs PC
Address
7976 Old Georgetown Road Suite 6A, Bethesda, MD 20814
Preparer
Robert Mt Gibbs
Phone
3019861772
Supplemental Narrative

Additional Explanations

Other

Form 990, Part III, Line 1, description of organization mission: Shape the future.NHD inspires children through exciting competitions and transforms teaching through project-based curriculum and instruction.

Other

Form 990, part iii, line 4a, program service accomplishments: where they are evaluated by professional historians and educators. The program culminates in the kenneth e. Behring national contest each june held at the university of maryland at college park. In addition to discovering the exciting world of the past, nhd also helps students develops the following atitributes that are critical for future success:- critical thinking and problem-solving skills.- research and reading skills. - oral and written communication and presentation skills. - self estem and confidence. - a sense of responsibility for and involvement in the democratic process. More than 5 million students have gone on to careers in business, law, medicine and countless other disciplines where they are putting into practice what they learned through nhd.

Other

Form 990, Part III, Line4B,Program service accomplishments: institute participants will engage in readings and online collaboration and conduct a historical study of an individual buried at the Normandy American Cemetery.The Albert H. Small Normandy: sacrafice from freedom student & teacher institute is a program that engages 15 student-teacher teams in an in-depth study of the Normandy Invasion of World War II. The program includes an intensive academic study accompanied by A 12-day institute in Washington, DC, and Normandy, France.

Other

Understanding sacrifice is a program sponsored by the american battle monuments commission (abmc)to re-imagine the teaching and learning of world war ii. The program engage 18 interdisciplinary teachers in an academic study and field study which results in a series of classroom-ready activities that use the stories of the fallen to bring wolrd war ii to life. The behring teachers ambassador program engages past winners of the patricia behring teacher award. The program includes a teacher leadership program followed by a project designed to engage teachers in thier home affiliate with the nhd program. The behring teacher fellow if offered to an outstanding behring teacher ambassador. That individual is invited to work in the national office for six weeks in the summer and leads the training of the future behring teacher ambassadors. Nhd's online professional development program is designed to bring professional development to teachers throughout the world. Teachers choose courese for professional development hours or graduate credit in collaboration with the university of san diego. Silent heroes is an emerging nhd program which will give classroom teachers the tools to help their student delive into history by studying the story of a sillent hero - someone who served and died in service to the united states.

Pt VI, Line 11B

Form 990, Part VI, Section B, Line 11: The form 990 was prepared by the outside accountants and reviewed by the executive director and the board treasurer. Copies of the form 990 were distributed to the full board prior to filling with the IRS.

Pt VI, Line 12C

Form 990, Part VI, Section B, Line 12C:the NHD conflict of interest statement is directed to board members, officers, and all employees, including those who make purchasing decisions, who might be described as "Management Personnel", and all who have proprietary information concerning the organization. This policy is monitored annually.It is the policy of the board that the existence of any of the interests described in the policy be disclosed before any transaction is consummated. It is the continuing reponsibility of board members, officers, and employees to scrutinize their transactions with outside business interests and relationships for potential conflicts and to immediately make such disclosures. Disclosure is made to the president (or if he/she is the one with the conflict, then to the treasurer), who bring these matters to the attention of the board. The board then determines whether a conflict exists and is material, and in the presence of an existing material conflict, whether the contemplated transaction amy be authorized as just, fair, and reasonable as to the organization. The decisions on these matters are the sole discretion of the board. The board's first concern is the welfare of the organization and the advancement of its purposes.

Other

Form990, Part VI, Section B, Line 15: The executive committee of the board conducted a salary review for the executive director. This review was documented in the executive committee meeting minutes. The most recent salary review took place in March 2017. The executive director is responsible for determining compensation of other employees.

Other

Form 990, Part VI, Section C, Line 19: The oranization makes its governing documents, confilct of interest policy and financial statemens availbale to the public upon request.

Form 990, Part IX, Line 24E

Equip 399. 0. 399. 0.

Form 990, Part IX, Line 24E

Maint 7185. 1665. 5520. 0.

Form 990, Part IX, Line 24E

Membership 1606. 417. 1189. 0.

Form 990, Part IX, Line 24E

Subscrip 85. 0. 85. 0.

Financial Statement Notes

Pt V, Line 4

Interest earning will be used to support general operations.

Pt X, Line 2

For the year ended August 31, 2017, NHD has documented its consideration of FASB ASC 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertian tax positions qualify for either recognition or disclosure in the financial statments.

Pt XI, Line 2D

Other adjustments: cost of good sold reported as expense on the audited Financial statments and netted against revenue on form 990, part VIII line 10B 85,991

Pt XII, Line 2D

Cost of good sold reported as expense on the audited Financial statments and netted against revenue on form 990, part VIII line 10B 85,991

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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/Desc0NATIONAL HISTORY DAY (NHD) IS A HIGHLY REGARDED ACADEMIC PROGRAM FOR ELEMENTARY AND SECONDARY SCHOOL STUDENTS. EACH YEAR, MORE THAN HALF A MILLION STUDENTS, ENCOURAGED BY THOUSANDS OF TEACHERS NATIONWIDE PARTICIPATE IN THE NHD CONTEST. STUDENTS CHOOSE HISTORICAL TOPICS RELATED TO A THEME AND CONDUCT EXTENSIVE PRIMARY AND SECONDARY RESEARCH THROUGH LIBARIES, ARCHIVES, MUSEUMS, ORAL HISTORY INTERVIEWS AND HISTORIC SITES. AFTER ANALYZING AND INTERPRETING THEIR SOURCES AND DRAWING CONCLUSIONS ABOUT THEIR TOPICS' SIGNIFICANCE IN HISTORY, STUDENTS PRESENT THEIR WORK IN ORIGINAL PAPERS, WEBSITES, EXHIBITS, PERFORMANCES AND DOCUMENTARIES. THESE PRODUCTS ARE ENTERED INTO COMPETITIONS IN THE SPRING AT LOCAL, STATE AND NATIONAL LEVELS
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IRS990/Form990PartVIISectionAGrp/PersonNm15CATHY GORN
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
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IRS990/OtherExpensesGrp/TotalAmt3549
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER INSTITUTE: IN JUNE 2017, FIFTEEN STUDENT/TEACHER TEAMS WILL ENGAGE IN A RIGOROUS STUDY OF D-DAY AND WORLD WAR II. STUDENTS AND TEACHERS WILL BE IMMERSED IN LECTURES PRESENTED BY LEADING WORLD WAR II HISTORIANS, PARTICIPATE IN A SCHOLARLY STUDY OF THE WAR MEMORIALS IN THE D.C. AREA AND WALK IN THE FOOTSTEPS OF HISTORY ON THE BEACHES OF NORMANDY. STUDENTS WILL STUDY AND MAKE PRESENTATIONS ON VARIOUS ASPECTS OF THE NORMANDY CAMPAIGN. THE LAST DAY IN NORMANDY WILL BE A DAY OF REMEMBRANCE. THE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0872450
IRS990/ProgSrvcAccomActy3Grp/Desc0STATE PROGRAM: TO ASSIST AND DEVELOP THE PROGRAM AT THE STATE AND LOCAL LEVELS. THIS INCLUDES CONDUCTING CONFERENCES AND TRAINING, ON-SITE VISITS, WORKSHOPS, CONTEST ATTENDANCE AND ASSISTANCE, AND SOME MONETARY ASSISTANCE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0127949
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IRS990/PYRevenuesLessExpensesAmt0143416
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IRS990/PYTotalExpensesAmt03248118
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01913052
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02255265
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011191060

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