Civic Intelligence

National Forensic League D/B/A National Speech and Debate Assoc

990 • Fiscal year 2016 • EIN 39-0840589

Aug 01, 2015 to Jul 31, 2016 • Filed on Jun 13, 2017

401 Railroad PlaceWest Des Moines, IA 50265

(920) 748-6206

Siviq Scores

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

Liabilities / Assets

90th percentile

0.92x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.26x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

37th percentile

-1.5%

Higher net margin than 37% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$206,956

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

0.2%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,230,788

Up $121,019 (+11%) from 2015

Net Assets

Down

$99,151

Down $91,157 (-48%) from 2015

Liabilities

Up

$1,131,637

Up $212,176 (+23%) from 2015

Revenue

Up

$4,303,986

Up $10,717 (+0.2%) from 2015

Expenses

Up

$4,367,652

Up $56,459 (+1.3%) from 2015

Net Income

Down

-$63,666

Down $45,742 (-255%) from 2015

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: $1,041,080Liabilities 2011: $577,838Net Assets 2011: $463,2422011Assets 2012: $1,009,392Liabilities 2012: $555,329Net Assets 2012: $454,0632012Assets 2013: $1,076,049Liabilities 2013: $754,420Net Assets 2013: $321,6292013Assets 2014: $914,863Liabilities 2014: $706,631Net Assets 2014: $208,2322014Assets 2015: $1,109,769Liabilities 2015: $919,461Net Assets 2015: $190,3082015Assets 2016: $1,230,788Liabilities 2016: $1,131,637Net Assets 2016: $99,1512016Assets 2017: $3,933,347Liabilities 2017: $1,626,887Net Assets 2017: $2,306,4602017Assets 2018: $3,535,287Liabilities 2018: $1,493,484Net Assets 2018: $2,041,8032018Assets 2019: $5,100,791Liabilities 2019: $1,263,095Net Assets 2019: $3,837,6962019Assets 2020: $4,763,037Liabilities 2020: $1,489,632Net Assets 2020: $3,273,4052020Assets 2021: $5,499,014Liabilities 2021: $2,035,700Net Assets 2021: $3,463,3142021Assets 2022: $4,697,772Liabilities 2022: $1,368,343Net Assets 2022: $3,329,4292022Assets 2023: $4,928,820Liabilities 2023: $2,036,283Net Assets 2023: $2,892,5372023Assets 2024: $5,586,208Liabilities 2024: $1,979,940Net Assets 2024: $3,606,2682024Assets 2025: $5,417,673Liabilities 2025: $1,762,795Net Assets 2025: $3,654,8782025

Highlighted filing

2016

Assets$1,230,788
Liabilities$1,131,637
Net Assets$99,151

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,558,2542011Expenses 2012: $2,367,8792012Revenue 2013: $2,548,625Expenses 2013: $2,681,059Net Income 2013: -$132,4342013Revenue 2014: $2,670,759Expenses 2014: $2,784,155Net Income 2014: -$113,3962014Revenue 2015: $4,293,269Expenses 2015: $4,311,193Net Income 2015: -$17,9242015Revenue 2016: $4,303,986Expenses 2016: $4,367,652Net Income 2016: -$63,6662016Revenue 2017: $7,136,040Expenses 2017: $4,928,731Net Income 2017: $2,207,3092017Revenue 2018: $3,941,258Expenses 2018: $4,205,915Net Income 2018: -$264,6572018Revenue 2019: $6,013,103Expenses 2019: $4,109,798Net Income 2019: $1,903,3052019Revenue 2020: $2,984,573Expenses 2020: $3,548,865Net Income 2020: -$564,2922020Revenue 2021: $3,952,491Expenses 2021: $3,762,582Net Income 2021: $189,9092021Revenue 2022: $5,105,926Expenses 2022: $5,239,811Net Income 2022: -$133,8852022Revenue 2023: $5,793,374Expenses 2023: $6,113,377Net Income 2023: -$320,0032023Revenue 2024: $6,704,608Expenses 2024: $5,990,877Net Income 2024: $713,7312024Revenue 2025: $6,802,177Expenses 2025: $6,753,567Net Income 2025: $48,6102025

Highlighted filing

2016

Revenue$4,303,986
Expenses$4,367,652
Net Income-$63,666
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jun 13, 2017
Return Version
2015v3.0
Gross Receipts
$4,409,271
Mission and Program Overview

Mission

The national speech and debate association connects, supports, and inspires a diverse community committed to empowering students toward higher education through competitive speech and debate.

The national speech & debate association and national forensic league believe communication skills are essential for empowering youth to become engaged citizens, skilled professionals, and honorable leaders in our global society. We connect, support, and inspire a diverse community of honor society members committed to fostering excellence in young people through competitive speech and debate activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$377,197-
Accounts Receivable$326,922$220,035▼ $106,887
Savings and Temporary Cash Investments$187,538$157,875▼ $29,663
Land, Buildings, and Equipment, Net$247,325$151,391▼ $95,934
Intangible Assets-$132,489-
Cash and Non-Interest-Bearing Accounts$271,146$113,904▼ $157,242
Inventories for Sale or Use$70,165$50,444▼ $19,721
Prepaid Expenses and Deferred Charges$6,673$17,453▲ $10,780
Total Assets$1,109,769$1,230,788▲ $121,019
Other Assets Total-$10,000-
Liabilities
Other Liabilities$325,244$583,792▲ $258,548
Accounts Payable and Accrued Expenses$384,723$292,845▼ $91,878
Grants Payable$173,493$225,000▲ $51,507
Unsecured Notes Loans Payable$36,000$30,000▼ $6,000
Total Liabilities$919,460$1,131,637▲ $212,177
Net Assets / Fund Balance
Temporarily Rstr Net Assets$192,651$350,427▲ $157,776
Unrestricted Net Assets$-2,342$-251,276▼ $248,934
Total Net Assets Fund Balance$190,309$99,151▼ $91,158
Total Liabilities and Net Assets / Fund Balance$1,109,769$1,230,788▲ $121,019

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$95,452$103,612$199,064
Equipment$45,039$33,755$78,794
Land$10,900-$10,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Scott WunnExecutive DiFT$201,482$5,474$206,956
J Scott WunnExecutive Director-$201,482$5,474$206,956

Board Members and Trustees

NameTitle
Don CrabtreePresident
David HustonBoard Member
Dr Polly ReikowskiBoard Member
Dr Tommie Lindsey JrBoard Member
Jay RyeBoard Member
Jennifer JeromeBoard Member
Pamela MccomasBoard Member
Timothy SheaffBoard Member
Pam WycoffVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
John MathisIt Services5402 N BRIAR RIDGE CIRCLE, Mckinney, TX 75070$113,242
Revenue and Support

Revenue Composition

Contributions and Grants
$1,259,034
Program Service Revenue
$2,906,066
Investment Income
$333
Other Revenue
$138,553
All Other Contributions
$1,259,034
Change in Net Assets
$-63,666

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,303,986
Revenue Not Reported on Form 990
$105,285
Total Revenue per Audited Statements
$4,409,271
Total Revenue per Form 990
$4,303,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,590,442
Salaries, Compensation, and Employee Benefits$1,482,040
Grants and Similar Amounts Paid$295,170
Total Fundraising Expense$152,777
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$803,613$138,447$89,251$1,031,311
Grants to Domestic Orgs$270,760--$270,760
Current Officers, Directors, Trustees, and Key Employees$21,612$151,281$43,223$216,116
Other Employee Benefits$96,960$16,704$10,768$124,432
Payroll Taxes$85,855$14,791$9,535$110,181
Occupancy-$96,248-$96,248
Depreciation Depletion-$93,641-$93,641
All Other Expenses$17,617$74,828-$92,445
Information Technology-$80,040-$80,040
Advertising$39,672--$39,672
Office Expenses-$37,925-$37,925
Other Expenses$82,154$37,901-$37,901
Grants to Domestic Individuals$24,410--$24,410
Interest-$23,997-$23,997
Total Functional Expenses$3,449,072$765,803$152,777$4,367,652

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,472,937
Expenses per Audited Statements$4,367,652
Total Expenses per Form 990$4,367,652
Expenses Not Reported on Form 990$105,285
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$278,283
Members Vouchers$206,173
Accrued Payroll Taxes$42,244
Other Accrued Liabilities$36,075
Accrued Salaries$21,017
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies of the tax return are distributed to the board members by the executive director at the board meeting following the preparation of the return.

Form 990, Page 6, Part VI, Line 12C

All board members must complete a conflict of interest disclosure statement annually.

Form 990, Page 6, Part VI, Line 19

Governing documents are available on the organization's website. Other documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Forensic League
EIN
39-0840589
Phone
9207486206
Address
401 RAILROAD PLACE, WEST DES MOINES, IA 50265
Doing Business As
National Speech & Debate Assoc

Signing Officer

Name
J Scott Wunn
Title
Executive Director
Phone
9207486206
Signed
2017-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Scott Wunn
Formed
1925
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
50

Preparer

Firm
Mcgowen Hurst Clark & Smith Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
David a Farnsworth CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in temporarily restricted assets 116,274 total 116,274

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold included in revenue 105,285

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold included in revenue 105,285

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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.42$1.76$3.65$6.80$6.75$0.05
2024Detailed filing. Detailed filing data is available for this year.$5.59$1.98$3.61$6.70$5.99$0.71
2023Detailed filing. Detailed filing data is available for this year.$4.93$2.04$2.89$5.79$6.11$0.32
2022Detailed filing. Detailed filing data is available for this year.$4.70$1.37$3.33$5.11$5.24$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.50$2.04$3.46$3.95$3.76$0.19
2020Detailed filing. Detailed filing data is available for this year.$4.76$1.49$3.27$2.98$3.55$0.56
2019Detailed filing. Detailed filing data is available for this year.$5.10$1.26$3.84$6.01$4.11$1.90
2018Detailed filing. Detailed filing data is available for this year.$3.54$1.49$2.04$3.94$4.21$0.26
2017Detailed filing. Detailed filing data is available for this year.$3.93$1.63$2.31$7.14$4.93$2.21
2016Detailed filing. Detailed filing data is available for this year.$1.23$1.13$0.10$4.30$4.37$0.06
2015Summary only. Only limited summary data is available for this year.$1.11$0.92$0.19$4.29$4.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.71$0.21$2.67$2.78$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.75$0.32$2.55$2.68$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.56$0.45$2.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.58$0.46$2.56
Peer Organizations

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