Civic Intelligence

International Public Management Association for Human Resources

990 • Fiscal year 2020 • EIN 36-2177151

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 30, 2021

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1617 Duke StreetAlexandria, 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

0.19x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.26x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

36th percentile

-0.5%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$214,559

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

46th percentile

4.2%

Faster asset growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-21%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,795,401

Up $151,792 (+4.2%) from 2019

Net Assets

Up

$3,087,085

Up $213,322 (+7.4%) from 2019

Liabilities

Down

$708,316

Down $61,530 (-8.0%) from 2019

Revenue

Down

$2,711,747

Down $739,212 (-21%) from 2019

Expenses

Down

$2,724,879

Down $856,141 (-24%) from 2019

Net Income

Up

-$13,132

Up $116,929 (+90%) from 2019

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

2020

Assets$3,795,401
Liabilities$708,316
Net Assets$3,087,085

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

2020

Revenue$2,711,747
Expenses$2,724,879
Net Income-$13,132
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 30, 2021
Return Version
2020v4.1
Gross Receipts
$3,466,197
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 technologues 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$2,599,051$2,793,808▲ $194,757
Land, Buildings, and Equipment, Net$284,994$275,810▼ $9,184
Cash and Non-Interest-Bearing Accounts$36,442$232,087▲ $195,645
Accounts Receivable$171,143$164,846▼ $6,297
Savings and Temporary Cash Investments$185,966$143,742▼ $42,224
Intangible Assets$287,863$95,439▼ $192,424
Inventories for Sale or Use$43,428$72,217▲ $28,789
Prepaid Expenses and Deferred Charges$24,807$18,892▼ $5,915
Total Assets$3,643,609$3,795,401▲ $151,792
Other Assets Total$9,915$-1,440▼ $11,355
Liabilities
Deferred Revenue$571,122$384,181▼ $186,941
Accounts Payable and Accrued Expenses$198,724$301,629▲ $102,905
Grants Payable$0$22,506▲ $22,506
Total Liabilities$769,846$708,316▼ $61,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,873,763$3,087,085▲ $213,322
Total Net Assets Fund Balance$2,873,763$3,087,085▲ $213,322
Total Liabilities and Net Assets / Fund Balance$3,643,609$3,795,401▲ $151,792

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$829,473$829,473
Equipment$37,810$654,081$691,891
Land$238,000-$238,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Neil E ReichenbergExecutive Director (through May 2020)FT$167,529$47,030$214,559
Neil E ReichenbergExecutive Director (through May 2020-$167,529$47,030$214,559
Sima HassassianDeputy Executive Director (through July 2020)FT$152,769$14,660$167,429
Sima HassassianDeputy Executive Director (through J-$145,269$22,160$167,429
Cara Woodson WelchExecutive Director (as of May 2020)FT$163,823$2,088$165,911

Board Members and Trustees

NameTitle
Christine MajorPast-president
Cheryl CepelakPresident
Pamela DollardPresident-elect
Amy BlakeDirector
Bruce GardnerDirector
Cheryl BrownDirector
Cheryl Lewis-smithDirector
Gail StropeDirector
Karen BassDirector
Lori BriggsDirector
Mark Van BruggenDirector
Momoh ContehDirector
Ronald ZitoDirector
Ronnie CharlesDirector
Tamara DixonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$225,000
Program Service Revenue
$1,975,561
Investment Income
$19,347
Other Revenue
$491,839
Change in Net Assets
$-13,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,843,259
Revenue Not Reported on Financial Statements
$-131,512
Revenue Not Reported on Form 990
$226,454
Other Revenue Adjustments
$-155,363
Total Revenue per Audited Statements
$3,069,713
Total Revenue per Form 990
$2,711,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,396,819
Other Expenses$1,322,060
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$428,365$339,366-$767,731
Current Officers, Directors, Trustees, and Key Employees$266,055$115,933-$381,988
Fees for Services Other$225,426$96,864-$322,290
Advertising$214,185--$214,185
Information Technology$24,726$137,289-$162,015
Other Employee Benefits$63,790$89,934-$153,724
Fees for Services Accounting-$109,149-$109,149
Depreciation Depletion$30,000$63,701-$93,701
Payroll Taxes$65,036$28,340-$93,376
Occupancy$17,192$56,064-$73,256
All Other Expenses$23,119$10,188-$33,307
Fees for Services Legal-$29,615-$29,615
Other Expenses$25,591$897-$26,488
Insurance-$25,345-$25,345
Office Expenses$2,466$21,608-$24,074
Fees for Service Investment Mgmnt Fees-$23,851-$23,851
Travel$8,309$9,899-$18,208
Conferences and Meetings$11,235--$11,235
Grants to Domestic Individuals$6,000--$6,000
Total Functional Expenses$1,564,978$1,159,901$0$2,724,879

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,856,391
Total Expenses per Audited Statements$2,856,391
Total Expenses per Form 990$2,724,879
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-131,512
Other Expense Adjustments$-155,363
International Activity

International Summary

Offices
0
Employees
0
Spending
$77,805

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProduct SalesProduct Sales00$77,805
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
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 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 & 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 nomiating 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, 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 received 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 presidnet, one regional member from not more than four recognized 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 the 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 meeting, 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 19

The association's organizing documents, form 990 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 STREET, ALEXANDRIA, VA 22314

Signing Officer

Name
Cara Woodson Welch
Title
Executive Director
Phone
7035497100
Signed
2021-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cara Woodson Welch
Formed
1973
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
12
Volunteers
14

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Administrative payroll services: program service expenses 225,426. Management and general expenses 0. Fundraising expenses 0. Total expenses 225,426. Consulting: program service expenses 0. Management and general expenses 96,864. Fundraising expenses 0. Total expenses 96,864.

Form 990, Part XII, Line 2C

The process has not changed from the 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, 2020, 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 be not be sustained upon examination. Management evaluated the association's tax positions and concluded that the association has taken no uncertain tax position that requires adjustment to the financial statements to comply with the provisions of this guidance.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on asset write off -150,000. Reclassification of cost of goods sold for form 990 purposes -21,078. Reclassification of miscellaneous income 15,715.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Loss on asset write off -150,000. Reclassification of cost of goods sold for form 990 purposes -21,078. Reclassification of miscellaneous income 15,715.

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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/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR (THROUGH MAY 2020)
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR (AS OF MAY 2020)
IRS990/Form990PartVIISectionAGrp/TitleTxt17DEPUTY EXECUTIVE DIRECTOR (THROUGH JULY 2020)
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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.
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