Civic Intelligence

National Association of Concessionaires

EIN 36-2025658 • 501(c)6 • Chaska, MN

Profile

To provide our members with information and services that maintain and enhance the standards of excellence and professionalism within the recreation and leisure time food, beverage and related services industry.

168 Pioneer Trail 306Chaska, MN 55318

www.naconline.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.40x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

77th percentile

16%

Higher net margin than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$70,710

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

85th percentile

29%

Faster asset growth than 85% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

61st percentile

5.7%

Faster revenue growth than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$307,588

Up $69,928 (+29%) from 2020

Liabilities

Up

$122,377

Up $78,874 (+181%) from 2020

Net Assets

Down

$185,211

Down $8,946 (-4.6%) from 2020

Revenue

Up

$360,420

Up $19,354 (+5.7%) from 2020

Expenses

Down

$301,706

Down $153,382 (-34%) from 2020

Net Income

Up

$58,714

Up $172,736 (+151%) from 2020

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2017: $611,384Liabilities 2017: $53,065Net Assets 2017: $558,3192017Assets 2018: $483,780Liabilities 2018: $66,561Net Assets 2018: $417,2192018Assets 2019: $437,330Liabilities 2019: $58,555Net Assets 2019: $378,7752019Assets 2020: $237,660Liabilities 2020: $43,503Net Assets 2020: $194,1572020Assets 2021: $307,588Liabilities 2021: $122,377Net Assets 2021: $185,2112021

Highlighted filing

2021

Assets$307,588
Liabilities$122,377
Net Assets$185,211

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $745,319Expenses 2017: $846,932Net Income 2017: -$101,6132017Revenue 2018: $751,742Expenses 2018: $819,883Net Income 2018: -$68,1412018Revenue 2019: $804,243Expenses 2019: $892,031Net Income 2019: -$87,7882019Revenue 2020: $341,066Expenses 2020: $455,088Net Income 2020: -$114,0222020Revenue 2021: $360,420Expenses 2021: $301,706Net Income 2021: $58,7142021

Highlighted filing

2021

Revenue$360,420
Expenses$301,706
Net Income$58,714

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 15, 2024
Return Version
2021v4.2
Gross Receipts
$360,420
Mission and Program Overview

Mission

To provide our members with information and services that maintain and enhance the standards of excellence and professionalism within the recreation and leisure time food, beverage and related services industry

To promote the concession industry and improve the conditions of concessionaires.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$218,211$151,018▼ $67,193
Accounts Receivable-$131,560-
Cash and Non-Interest-Bearing Accounts$19,449$23,760▲ $4,311
Prepaid Expenses and Deferred Charges-$1,250-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$237,660$307,588▲ $69,928
Liabilities
Unsecured Notes Loans Payable-$61,727-
Accounts Payable and Accrued Expenses$16,807$33,954▲ $17,147
Deferred Revenue$26,696$26,696→ $0
Total Liabilities$43,503$122,377▲ $78,874
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$121,763$112,817▼ $8,946
Net Assets With Donor Restrictions$72,394$72,394→ $0
Total Net Assets Fund Balance$194,157$185,211▼ $8,946
Total Liabilities and Net Assets / Fund Balance$237,660$307,588▲ $69,928

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$20,922$20,922
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher DammannExecutive Vice PresidentFT$70,710$70,710

Board Members and Trustees

NameTitle
Andrew CretorsChair
Adam GottliebPresident
Denise De ZutterPresident-elect
Bill Le ClairVice President
George RaubVice President
Siobhan ScalamognaVice President
Tim FarhaVice President
C T NiceDirector
Chris SciortinoDirector
Christine FellnerDirector
David GarretsonDirector
David GuepferDirector
Greg FenderDirector
Jay SatenspielDirector
Jeff PetersonDirector
Marianne AbiaadDirector
Mark DieffenbachDirector
Matt WillardDirector
Mayson SpellmanDirector
Rob NovakDirector
Shelley FeliceDirector
Steve SchwachterDirector
Theresa BoysenDirector
Walt JenningsDirector
Brian BiehnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,690
Program Service Revenue
$297,982
Investment Income
$0
Other Revenue
$1,748
All Other Contributions
$60,690
Change in Net Assets
$58,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,054
Other Expenses$103,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$94,449
Current Officers, Directors, Trustees, and Key Employees---$70,710
Conferences and Meetings---$21,268
Occupancy---$19,575
Other Employee Benefits---$19,563
Office Expenses---$16,341
Information Technology---$14,070
Payroll Taxes---$13,332
Fees for Services Accounting---$8,735
Fees for Services Other---$8,386
Travel---$5,355
Insurance---$1,523
Other Expenses---$890
Interest---$854
Total Functional Expenses$0$0$0$301,706
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section A, Line 6

The association has members. Any concessionaire company or concession industry company shall be eligible for membership in the company. Member companies in good standing can have additional employees join the association as associate members with all the member benefits except they can not vote on association matters.

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

Members of the association must approve bylaw changes.

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

The executive committee, acting as the audit committee, normally approves the annual form 990. They receive a digital copy, as well as the full board, for approval at a meeting prior to filing with the irs.

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

The association's conflict of interest policy requires each member of the board to annually sign a conflict of interest form. Additionally, at each board meeting, members are asked to disclose any conflicts of interest.

Form 990, Part VI, Section B, Line 15A

The compensation for the executive vice president is determined by the association's executive committee which is comprised of the chairman of the board, president, president elect, 3 vice presidents and treasurer. Normally a planning session is conducted to review and evaluate job goals and performance of the executive vice president during the past year while establishing goals for the coming year. Any salary adjustment takes into account, among other factors, his performance and accomplishments, the cost of living and budgetary guidelines. A salary survey is purchased every few years to make sure that the salary determination is reasonable.

Form 990, Part VI, Section C, Line 19

The association will make its governing documents and financial statement available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Association of Concessionaires
EIN
36-2025658
Phone
3122363858
Address
168 PIONEER TRAIL 306, CHASKA, MN 55318

Signing Officer

Name
Chris Dammann
Title
Executive Vice President
Phone
3122363858
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Dammann
Formed
1944
Legal Domicile
Il
Voting Board Members
25
Independent Board Members
25
Employees
3
Volunteers
0

Preparer

Firm
Mann Weitz & Associates LLC
Address
570 LAKE COOK ROAD SUITE 330, DEERFIELD, IL 60015
Preparer
Marcy Steindler
Phone
8472673400
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE VICE PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0EMAIL NEWS IS ALSO SENT THROUGHOUT THE YEAR TO MEMBERS AND OTHERS IN THE INDUSTRY ON ASSOCIATION ACTIVITIES, NEWS, EDUCATIONAL PROGRAMS AND EVENTS. INFORMATION IS ALSO POSTED ON THE ASSOCIATION'S FACEBOOK, LINKEDIN AND TWITTER PAGES ON SOCIAL MEDIA.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CONCESSION MANAGEMENT CERTIFICATION PROGRAM PROVIDES 25 HOURS OF IN-DEPTH INSTRUCTION TO MEMBERS AND NONMEMBERS REQUIRED FOR MANAGING A SUCCESSFUL CONCESSION OPERATION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ACCREDITED CONCESSION SUPPLIER SEMINAR IS A ONE DAY COURSE DESIGNED FOR SUPPLIERS TO THE RECREATION AND LEISURE TIME FOOD AND BEVERAGE INDUSTRY. IT TEACHES SUPPLIERS HOW AN OPERATOR THINKS, HIS/HER PRIORITIES, OBJECTIVES, ETC.
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