Civic Intelligence

National Association of Parliamentarians Public Education

990 • Fiscal year 2014 • EIN 45-2718076

Dec 01, 2013 to Nov 30, 2014 • Filed on May 15, 2015

213 S Main Street64050

(816) 833-3892

Siviq Scores

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

Liabilities / Assets

66th percentile

0.16x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.19x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

52nd percentile

3.9%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-2.8%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$516,106

Up $57,466 (+13%) from 2013

Net Assets

Up

$433,047

Up $31,492 (+7.8%) from 2013

Liabilities

Up

$83,059

Up $25,974 (+46%) from 2013

Revenue

Down

$447,930

Down $12,966 (-2.8%) from 2013

Expenses

Down

$430,624

Down $9,402 (-2.1%) from 2013

Net Income

Down

$17,306

Down $3,564 (-17%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $464,120Liabilities 2012: $110,769Net Assets 2012: $353,3512012Assets 2013: $458,640Liabilities 2013: $57,085Net Assets 2013: $401,5552013Assets 2014: $516,106Liabilities 2014: $83,059Net Assets 2014: $433,0472014Assets 2016: $646,764Liabilities 2016: $66,567Net Assets 2016: $580,1972016Assets 2017: $757,201Liabilities 2017: $49,805Net Assets 2017: $707,3962017Assets 2018: $878,447Liabilities 2018: $80,286Net Assets 2018: $798,1612018Assets 2019: $1,070,814Liabilities 2019: $67,990Net Assets 2019: $1,002,8242019Assets 2020: $1,445,005Liabilities 2020: $140,931Net Assets 2020: $1,304,0742020Assets 2021: $1,853,095Liabilities 2021: $46,825Net Assets 2021: $1,806,2702021Assets 2022: $1,706,286Liabilities 2022: $54,641Net Assets 2022: $1,651,6452022Assets 2023: $1,779,354Liabilities 2023: $40,463Net Assets 2023: $1,738,8912023Assets 2024: $1,980,620Liabilities 2024: $30,576Net Assets 2024: $1,950,0442024

Highlighted filing

2014

Assets$516,106
Liabilities$83,059
Net Assets$433,047

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $382,198Expenses 2012: $347,832Net Income 2012: $34,3662012Revenue 2013: $460,896Expenses 2013: $440,026Net Income 2013: $20,8702013Revenue 2014: $447,930Expenses 2014: $430,624Net Income 2014: $17,3062014Revenue 2016: $488,793Expenses 2016: $383,765Net Income 2016: $105,0282016Revenue 2017: $534,542Expenses 2017: $472,313Net Income 2017: $62,2292017Revenue 2018: $573,490Expenses 2018: $486,749Net Income 2018: $86,7412018Revenue 2019: $851,112Expenses 2019: $690,082Net Income 2019: $161,0302019Revenue 2020: $741,242Expenses 2020: $514,933Net Income 2020: $226,3092020Revenue 2021: $1,121,162Expenses 2021: $742,772Net Income 2021: $378,3902021Revenue 2022: $887,162Expenses 2022: $974,852Net Income 2022: -$87,6902022Revenue 2023: $1,059,666Expenses 2023: $1,027,427Net Income 2023: $32,2392023Revenue 2024: $827,991Expenses 2024: $828,005Net Income 2024: -$142024

Highlighted filing

2014

Revenue$447,930
Expenses$430,624
Net Income$17,306
Jump To
Filing Snapshot
Filing Period
Dec 1, 2013 to Nov 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$536,111
Mission and Program Overview

Mission

Nap is dedicated to educating leaders throughout the world in effective meeting management through the use of parliamentary procedure.

NAP is dedicated to educating leaders worldwide in effective management though the use of parliamentary procedure. Our education programs include printed and electronic resources, live courses, and on-demand webinars, as well as a testing program for members committed to effective meeting management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$218,331$248,051▲ $29,720
Land, Buildings, and Equipment, Net$119,003$113,319▼ $5,684
Cash and Non-Interest-Bearing Accounts$57,645$97,796▲ $40,151
Inventories for Sale or Use$55,068$50,970▼ $4,098
Prepaid Expenses and Deferred Charges$3,884$5,520▲ $1,636
Accounts Receivable$4,709$450▼ $4,259
Total Assets$458,640$516,106▲ $57,466
Liabilities
Deferred Revenue$33,749$47,564▲ $13,815
Accounts Payable and Accrued Expenses$23,336$35,495▲ $12,159
Total Liabilities$57,085$83,059▲ $25,974
Net Assets / Fund Balance
Unrestricted Net Assets$381,341$411,886▲ $30,545
Temporarily Rstr Net Assets$20,214$21,161▲ $947
Total Net Assets Fund Balance$401,555$433,047▲ $31,492
Total Liabilities and Net Assets / Fund Balance$458,640$516,106▲ $57,466

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$79,225$52,082$131,307
Equipment$23,744$67,843$91,587
Land$10,350-$10,350
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ann GuibersonPresident
Mary RandolphVice President
James N JonesDirector-at-large
Jim StewartDirector-at-large
Steve GlansteinDirector-at-large
Daniel Ivey-sotoDistrict Director
Denise IrmingerDistrict Director
Mike ChamberlainExecutive Director
Ann L RempelSecretary
Evan a LemoineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$284,259
Program Service Revenue
$105,633
Investment Income
$10,749
Other Revenue
$47,289
All Other Contributions
$21,720
Change in Net Assets
$17,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,027
Salaries, Compensation, and Employee Benefits$198,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,597$0$0$198,597
All Other Expenses$38,347$0$0$38,347
Occupancy$15,498$0$0$15,498
Other Expenses$12,095$0$0$12,095
Depreciation Depletion$9,186$0$0$9,186
Fees for Services Accounting$0$8,490$0$8,490
Insurance$6,364$0$0$6,364
Travel$5,454$0$0$5,454
Advertising$3,449$0$0$3,449
Total Functional Expenses$422,134$8,490$0$430,624
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 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
Filing and Contact Details

Filer

EIN
45-2718076
Phone
8168333892

Signing Officer

Name
Cyndy Launchbaugh
Title
Executive Director
Phone
8168333892
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cyndy Launchbaugh
Formed
2011
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
60

Preparer

Preparer
Cinda R Chapman CPA
Phone
8167967951
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

All regular members, except honorary members, are eligible

Pt VI, Line 6

to serve as delegates at meetings. Delegates have the right

Pt VI, Line 6

to elect members of the board of directors and approve

Pt VI, Line 6

amendments to the governing documents. Upon dissolution,

Pt VI, Line 6

net asets may be distributed only to a qualified 501(c)(3)

Pt VI, Line 6

organization in accordance with law and our governing

Pt VI, Line 6

documents.

Pt VI, Line 7A

Members have the power to elect the board.

Pt VI, Line 7B

Members have the power to amend the bylaws and articles

Pt VI, Line 7B

or incorporation, and have final say with mergers or

Pt VI, Line 7B

dissolution.

Pt VI, Line 11B

Form 990 is reviewed by the board before being filed.

Pt VI, Line 12C

All officers, members of the board of directors, committee chairmen

Pt VI, Line 12C

and the executive director acknowledged receipt of the conflict of

Pt VI, Line 12C

interest policy and agreed to be bound by it. Members

Pt VI, Line 12C

are regularly reminded to disclose any possible conflicts

Pt VI, Line 12C

of interest.

Pt VI, Line 15A

Compensation is determined by the independent board of directors

Pt VI, Line 15A

after careful deliberation based on a benchmark of executive positions

Pt VI, Line 15A

against comparable industry jobs to ensure that compensation

Pt VI, Line 15A

is reasonable. Compensation is tied to individual performance

Pt VI, Line 15A

based on goals approved by the board and recommendations

Pt VI, Line 15A

made by the independent personnel committee.

Pt VI, Line 19

The organization's governing documents are made available

Pt VI, Line 19

to the public upon request or by accessing the organization's

Pt VI, Line 19

website.

Form 990, Part IX, Line 24F

Printing 2918. 2918. 0. 0. Postage/freight 5499. 5499. 0. 0. Equipment maintenance 3579. 3579. 0. 0. Supplies 2838. 2838. 0. 0. Youth sponsorship, recog. 4117. 4117. 0. 0. Membership manual 19396. 19396. 0. 0.

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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0198597
IRS990/OtherSalariesAndWagesGrp/TotalAmt0198597
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03884
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05520
IRS990/PrincipalOfficerNm0CYNDY LAUNCHBAUGH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0EVENTS AND COURSES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0105633
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0285325
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011664
IRS990/PYOtherExpensesAmt0253531
IRS990/PYOtherRevenueAmt022508
IRS990/PYProgramServiceRevenueAmt0141399
IRS990/PYRevenuesLessExpensesAmt020870
IRS990/PYSalariesCompEmpBnftPaidAmt0186495
IRS990/PYTotalExpensesAmt0440026
IRS990/PYTotalRevenueAmt0460896
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017306
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0447930
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0284259
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0285325
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0238328
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0807912
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010749
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011664
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt026426
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0231102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0307980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0232741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0771823
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010749
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011664
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt026426
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01579735
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0515361
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0593305
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0471069
IRS990ScheduleA/Total509Grp/TotalAmt01579735
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01606161
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt079225
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052082
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0131307
IRS990ScheduleD/EquipmentGrp/BookValueAmt023744
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067843
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt091587
IRS990ScheduleD/LandGrp/BookValueAmt010350
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010350
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0113319
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All regular members, except honorary members, are eligible
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1to serve as delegates at meetings. Delegates have the right
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2to elect members of the board of directors and approve
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3amendments to the governing documents. Upon dissolution,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4net asets may be distributed only to a qualified 501(c)(3)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5organization in accordance with law and our governing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Members have the power to elect the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Members have the power to amend the bylaws and articles
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9or incorporation, and have final say with mergers or
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10dissolution.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Form 990 is reviewed by the board before being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12All officers, members of the board of directors, committee chairmen
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13and the executive director acknowledged receipt of the conflict of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14interest policy and agreed to be bound by it. Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15are regularly reminded to disclose any possible conflicts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Compensation is determined by the independent board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18after careful deliberation based on a benchmark of executive positions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19against comparable industry jobs to ensure that compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20is reasonable. Compensation is tied to individual performance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21based on goals approved by the board and recommendations
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22made by the independent personnel committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23The organization's governing documents are made available
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24to the public upon request or by accessing the organization's
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26PRINTING 2918. 2918. 0. 0. POSTAGE/FREIGHT 5499. 5499. 0. 0. EQUIPMENT MAINTENANCE 3579. 3579. 0. 0. SUPPLIES 2838. 2838. 0. 0. YOUTH SPONSORSHIP, RECOG. 4117. 4117. 0. 0. MEMBERSHIP MANUAL 19396. 19396. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Pt VI, Line 15a
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt020214
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021161
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0458640
IRS990/TotalAssetsEOYAmt0516106
IRS990/TotalAssetsGrp/BOYAmt0458640
IRS990/TotalAssetsGrp/EOYAmt0516106
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0284259
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08490
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0422134
IRS990/TotalFunctionalExpensesGrp/TotalAmt0430624

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.03$1.95$0.83$0.83$0.00
2023Summary only. Only limited summary data is available for this year.$1.78$0.04$1.74$1.06$1.03$0.03
2022Summary only. Only limited summary data is available for this year.$1.71$0.05$1.65$0.89$0.97$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.05$1.81$1.12$0.74$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.14$1.30$0.74$0.51$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.07$1.00$0.85$0.69$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.08$0.80$0.57$0.49$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.05$0.71$0.53$0.47$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.07$0.58$0.49$0.38$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.08$0.43$0.45$0.43$0.02
2013Summary only. Only limited summary data is available for this year.$0.46$0.06$0.40$0.46$0.44$0.02
2012Summary only. Only limited summary data is available for this year.$0.46$0.11$0.35$0.38$0.35$0.03
Peer Organizations

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