Civic Intelligence

International Public Management Association for Human Resources

990 • Fiscal year 2017 • EIN 36-2177151

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 09, 2018

1617 Duke StAlexandria, VA 22314

(703) 549-7100

Siviq Scores

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

Liabilities / Assets

61st percentile

0.18x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.22x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

23rd percentile

-7.5%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

96th percentile

$362,568

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

31st percentile

-1.9%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-0.6%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,720,963

Down $70,168 (-1.9%) from 2016

Net Assets

Down

$3,051,131

Down $68,481 (-2.2%) from 2016

Liabilities

Down

$669,832

Down $1,687 (-0.3%) from 2016

Revenue

Down

$3,075,727

Down $19,861 (-0.6%) from 2016

Expenses

Up

$3,305,171

Up $47,760 (+1.5%) from 2016

Net Income

Down

-$229,444

Down $67,621 (-42%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,941,946Liabilities 2011: $773,429Net Assets 2011: $3,168,5172011Assets 2015: $4,014,264Liabilities 2015: $811,757Net Assets 2015: $3,202,5072015Assets 2016: $3,791,131Liabilities 2016: $671,519Net Assets 2016: $3,119,6122016Assets 2017: $3,720,963Liabilities 2017: $669,832Net Assets 2017: $3,051,1312017Assets 2018: $3,589,743Liabilities 2018: $737,129Net Assets 2018: $2,852,6142018Assets 2019: $3,643,609Liabilities 2019: $769,846Net Assets 2019: $2,873,7632019Assets 2020: $3,795,401Liabilities 2020: $708,316Net Assets 2020: $3,087,0852020Assets 2021: $3,481,417Liabilities 2021: $610,725Net Assets 2021: $2,870,6922021Assets 2024: $2,869,738Liabilities 2024: $614,519Net Assets 2024: $2,255,2192024

Highlighted filing

2017

Assets$3,720,963
Liabilities$669,832
Net Assets$3,051,131

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,864,4232011Revenue 2015: $3,050,426Expenses 2015: $3,255,229Net Income 2015: -$204,8032015Revenue 2016: $3,095,588Expenses 2016: $3,257,411Net Income 2016: -$161,8232016Revenue 2017: $3,075,727Expenses 2017: $3,305,171Net Income 2017: -$229,4442017Revenue 2018: $3,411,070Expenses 2018: $3,274,769Net Income 2018: $136,3012018Revenue 2019: $3,450,959Expenses 2019: $3,581,020Net Income 2019: -$130,0612019Revenue 2020: $2,711,747Expenses 2020: $2,724,879Net Income 2020: -$13,1322020Revenue 2021: $2,173,704Expenses 2021: $2,379,181Net Income 2021: -$205,4772021Revenue 2024: $3,299,514Expenses 2024: $3,037,409Net Income 2024: $262,1052024

Highlighted filing

2017

Revenue$3,075,727
Expenses$3,305,171
Net Income-$229,444
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 9, 2018
Return Version
2017v2.3
Gross Receipts
$3,567,815
Mission and Program Overview

Mission

To provide human resource leadership and advocacy, professional development; information and services to enhance organizational and individual performance in the public sector.

To foster and develop interest in sound human resources management; to encourage affirmative programs that guarantee equal employment opportunity to all individuals; to encourage in the field of human resources management the utilization of the most advanced technologies by (a) providing a structure for developing and promulgating specific human resources management programs, (b) disseminating information to individual members, and (c) exchanging and coordinating ideas; to alert members to relevant pending legislation, developing position papers, where necessary, and interpreting existing laws and regulations affecting their interests; to render a program of services and assistance to human resource organizations in meeting administration and technical problems; to provide an identity and forum for all human resource professionals throughout the united states; and to provide its members with encouragement, assistance and programs designed to provide for their professional growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,092,648$2,281,104▲ $188,456
Land, Buildings, and Equipment, Net$559,822$445,241▼ $114,581
Intangible Assets$270,000$354,348▲ $84,348
Accounts Receivable$223,697$249,679▲ $25,982
Savings and Temporary Cash Investments$464,413$241,963▼ $222,450
Inventories for Sale or Use$88,847$76,668▼ $12,179
Cash and Non-Interest-Bearing Accounts$47,738$35,700▼ $12,038
Prepaid Expenses and Deferred Charges$22,373$18,634▼ $3,739
Total Assets$3,791,131$3,720,963▼ $70,168
Other Assets Total$21,593$17,626▼ $3,967
Liabilities
Deferred Revenue$517,297$528,224▲ $10,927
Accounts Payable and Accrued Expenses$154,222$141,608▼ $12,614
Total Liabilities$671,519$669,832▼ $1,687
Net Assets / Fund Balance
Unrestricted Net Assets$3,119,612$3,051,131▼ $68,481
Total Net Assets Fund Balance$3,119,612$3,051,131▼ $68,481
Total Liabilities and Net Assets / Fund Balance$3,791,131$3,720,963▼ $70,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,652$757,821$829,473
Equipment$135,589$621,724$757,313
Land$238,000-$238,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Neil E ReichenbergExecutive DirectorFT$273,399$89,169$362,568
Sima HassassianDeputy Executive DirectorFT$186,160$43,438$229,598

Board Members and Trustees

NameTitle
William E ColePast President
Mary RowePresident
Jacqueline WehmeyerPresident-elect
Andrea CutlerDirector
Cheryl BrownDirector
Christine MajorDirector
Dave StewartDirector
Doug SmithDirector
Jennifer FairweatherDirector
Ken KowalskiDirector
Larry GillisDirector
Michael CouryDirector
Pam DollardDirector
Rebecca SalterDirector
Stephen WilkinsDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Toni KovalskiConsulting119 S 6TH STREET, Wilmington, NC 28401$130,574
Results DirectConsulting5210 E WILLIAMS CIR, Tucson, AZ 85711$126,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,984,939
Investment Income
$107,183
Other Revenue
$983,605
Change in Net Assets
$-229,444

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,134,579
Revenue Not Reported on Financial Statements
$-58,852
Revenue Not Reported on Form 990
$160,963
Other Revenue Adjustments
$-58,852
Total Revenue per Audited Statements
$3,295,542
Total Revenue per Form 990
$3,075,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,851,102
Salaries, Compensation, and Employee Benefits$1,443,996
Grants and Similar Amounts Paid$10,073
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,770$284,166-$627,936
Current Officers, Directors, Trustees, and Key Employees$365,107$236,982-$602,089
Fees for Services Other$278,259--$278,259
Advertising$253,587--$253,587
Depreciation Depletion$44,697$112,264-$156,961
Information Technology$288$152,974-$153,262
Other Employee Benefits$72,561$71,473-$144,034
All Other Expenses$83,829$28,217-$112,046
Travel$26,373$81,138-$107,511
Other Expenses$84,875$3,167-$88,042
Fees for Services Accounting-$84,711-$84,711
Payroll Taxes$38,673$31,264-$69,937
Occupancy$13,673$51,149-$64,822
Conferences and Meetings$55,837--$55,837
Office Expenses$23,911$29,017-$52,928
Fees for Services Legal-$23,391-$23,391
Insurance-$19,324-$19,324
Grants to Domestic Individuals$10,073--$10,073
Total Functional Expenses$2,092,743$1,212,428$0$3,305,171

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,364,023
Total Expenses per Audited Statements$3,364,023
Total Expenses per Form 990$3,305,171
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-58,852
Other Expense Adjustments$-58,852
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, Part VI, Section A, Line 6

The association shall consist of one general organization representing the entire body of the membership. Per article 3, section 1 of the bylaws,the categories of membership are as follows: agency membership; individual membership; affiliate membership; student membership & honorary life membership.

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

Per article 10, section 2 of the bylaws, a nominating committee consisting of five members shall be appointed with the immediate past-president serving as the chairperson of the committee. Not later than 120 days prior to the annual business meeting, the nominating committee shall present to the president a slate of at least one candidate for president-elect. Upon receipt of the slate of candidates, the president shall publicize the slate of candidates submitted by the nominating committee. In addition to those candidates selected by the nominating committee, petitions nominating additional candidates shall be permitted and be valid, if signed by a total of fifty agency and/or individual members and/or honorary life members and received by the executive director not later than ninety days prior to the date of annual business meeting. Not later than forty-five days prior to the date of the annual business meeting, the executive director shall mail or provide electronically to all voting members a brief biographical sketch from material submitted by each candidate, a statement submitted by each candidate, and a ballot for voting. Any ballots received by the executive director fifteen days prior to the date of the annual business meeting shall be validated and counted in accordance with procedures established by the executive council. To be elected, a candidate must receive a plurality of votes cast for president-elect. The executive council shall consist of a minimum of fourteen members including the president, the president-elect, the immediate past president, one regional member form not more that four recognzied regions, and seven at large positions that will be appointed by the executive council. Members of the executive council shall be nominated, elected, and qualified in the manner provided for by article 10.

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

Per article 10, section 4 of the bylaws, all members shall have a voice in the proceedings of the association. The executive council may provide for a vote of the association by mail ballot or electronic ballot in connection with any matter on which action by the membership is desirable at any time. Except as otherwise may be provided in these bylaws, all matters requiring a vote of the members shall be decided by a majority vote of the agency, individual and honorary life members and voting. Each agency covered staff member, and each individual member and honorary life member shall have one vote. At business meetings, voting shall be by voice or by ballot, as the voting membership shall determine.

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

The form 990 is reviewed by the executive director in consultation with the association's outside accountants. The form 990 is presented to the board after filing.

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

Executive director salary is reviewed and approved by the executive committee, which consists of the board president, president-elect and past president.

Form 990, Part VI, Section C, Line 18

The association's filed from 990 is available to the public upon request.

Form 990, Part VI, Section C, Line 19

The association's organizing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
International Public Management
EIN
36-2177151
Phone
7035497100
Address
1617 DUKE ST, ALEXANDRIA, VA 22314

Signing Officer

Name
Sima Hassassian
Title
Deputy Executive Director
Phone
7035497100
Signed
2018-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sima Hassassian
Formed
1973
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
16
Volunteers
15

Preparer

Firm
Renner and Company CPA Pc
Address
700 NORTH FAIRFAX ST SUITE 400, ALEXANDRIA, VA 22314
Preparer
Andrew E Young CPA
Phone
7035351200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from prior year. The board of directors of the association is responsible for selecting the independent auditors and oversight of the independent audit.

Financial Statement Notes

PART X, LINE 2:

Income derived from activities unrelated to the association's exempt purpose is taxable under the code. For the year ended december 31, 2017, the association had no material accrued tax liability. In accounting for uncertainty in income taxes, accounting standards require an entity to recognize the financial statement impact of a tax position when it is more-likely-than-not that the position will not be sustained upon examination. Management evaluated the association's tax positions and concluded that the association had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reclassification of cost of goods sold for form 990 purposes -58,852.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Reclassification of cost of goods sold for form 990 purposes -58,852.

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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/Form990PartVIISectionAGrp/PersonNm12DOUG SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm13DAVE STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm14STEPHEN WILKINS
IRS990/Form990PartVIISectionAGrp/PersonNm15NEIL E REICHENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm16SIMA HASSASSIAN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DEPUTY EXECUTIVE DIRECTOR
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt03051131
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0144034
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IRS990/OtherExpensesGrp/ProgramServicesAmt2103854
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IRS990/ProgramServiceRevenueGrp/Desc4ADVERTISING
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3145500
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0119834
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSESSMENT SERVICES - SELLING PERSONNEL PUBLICATIONS AND RENTING PLACEMENT TESTS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01057677
IRS990/ProgSrvcAccomActy3Grp/Desc0CONFERENCES AND PROFESSIONAL DEVELOPMENT - TRAINING AND DEVELOPMENT OF PROGRAMS IN THE PERSONNEL FIELD.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0578741
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010073
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0463562
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CERTIFICATION PROGRAMS - ADMINISTERS EXAMS FOR THE CERTIFICATION OF HUMAN RESOURCE PERSONNEL IN THE PUBLIC SECTOR. PUBLIC PENSION GROUP - DRAWS TOGETHER HUMAN RESOURCES PROFESSIONALS FROM PUBLIC PENSION FUNDS THROUGHOUT THE COUNTRY TO LEARN FROM INDUSTRY EXPERTS, DISCUSS CURRENT ISSUES, AND SHARE BEST PRACTICES AND IDEAS FROM THEIR ORGANIZATIONS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0108936
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0375076
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt086424
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt046967

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