Civic Intelligence

National Association of Parliamentarians

EIN 45-2718076 • 501(c)3 • Independence, MO

Profile

NAP is dedicated to educating leaders throughout the world

213 S Main StIndependence, MO 64050

www.parliamentarians.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$82,320

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-22%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$1,980,620

Up $201,266 (+11%) from 2023

Liabilities

Down

$30,576

Down $9,887 (-24%) from 2023

Net Assets

Up

$1,950,044

Up $211,153 (+12%) from 2023

Operations
Liabilities / Revenue40th percentileNet Margin39th percentile

Revenue

Down

$827,991

Down $231,675 (-22%) from 2023

Expenses

Down

$828,005

Down $199,422 (-19%) from 2023

Net Income

Down

-$14

Down $32,253 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$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

2024

Assets$1,980,620
Liabilities$30,576
Net Assets$1,950,044
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$827,991
Expenses$828,005
Net Income-$14
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,980,620
Liabilities
$30,576
Net assets
$1,950,044
Revenue
$827,991
Expenses
$828,005
Net income
-$14
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 3, 2025
Return Version
2023v6.0
Gross Receipts
$933,941
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 throughout the world in effective meeting management through the use of paliamentary procedures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,328,926$1,613,025▲ $284,099
Land, Buildings, and Equipment, Net$214,927$201,653▼ $13,274
Cash and Non-Interest-Bearing Accounts$196,463$97,428▼ $99,035
Inventories for Sale or Use$31,880$40,414▲ $8,534
Prepaid Expenses and Deferred Charges$5,000$28,100▲ $23,100
Accounts Receivable$2,158--
Total Assets$1,779,354$1,980,620▲ $201,266
Liabilities
Accounts Payable and Accrued Expenses$40,463$30,576▼ $9,887
Total Liabilities$40,463$30,576▼ $9,887
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,738,572$1,949,746▲ $211,174
Net Assets With Donor Restrictions$319$298▼ $21
Total Net Assets Fund Balance$1,738,891$1,950,044▲ $211,153
Total Liabilities and Net Assets / Fund Balance$1,779,354$1,980,620▲ $201,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$171,751$112,688$284,439
Equipment$5,052$63,974$69,026
Land$24,850-$24,850
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cynthia LaunchbaughExecutive DirectorFT$82,320$82,320

Board Members and Trustees

NameTitle
Allison WallisPresident
Mona CalhounVice President
Beth Sapp JamesDirector at Large
Steven CookDirector at Large
Tamara D HarrisDirector at Large
Lavon MooreDistrict Representative
Lucy AndersonDistrict Representative
Cj CalvinParliamentarian
Deborah UnderwoodSecretary
Robert SchuckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$438,896
Program Service Revenue
$321,036
Investment Income
$59,292
Other Revenue
$8,767
All Other Contributions
$21,220
Change in Net Assets
$-14
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$478,800
Salaries, Compensation, and Employee Benefits$349,205
Total Fundraising Expense$4,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$222,569--$222,569
Other Salaries and Wages$116,143$39,261$1,570$156,974
Current Officers, Directors, Trustees, and Key Employees$65,016$21,978$879$87,873
Other Employee Benefits$63,567$21,488$859$85,914
Information Technology$48,966$16,543$662$66,171
Fees for Services Accounting-$39,410-$39,410
Occupancy$19,646$6,637$265$26,548
Travel$10,013$13,504$10$23,527
Payroll Taxes$13,647$4,613$184$18,444
Other Expenses$17,528$177$10$17,705
Depreciation Depletion-$13,275-$13,275
Insurance-$11,252-$11,252
Office Expenses$7,131$1,723$69$8,923
Fees for Services Legal-$1,025-$1,025
Total Functional Expenses$595,161$228,336$4,508$828,005
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
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members.”

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

“The board of directors is elected by the membership at the biennial nap convention.”

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

“The form 990 is reviewed by the board before being filed.”

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

“The organization requires those with a conflict of interest to recuse themselves from any discussion and decision-making related to the conflict on interest.”

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

“The personnell committee reviews data and makes a recommendation to the board of directors. The board of directors makes a final decision and documents the decision process.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
National Association of Parliamentarians
EIN
45-2718076
Phone
8168333892
Address
213 S MAIN ST, INDEPENDENCE, MO 64050

Signing Officer

Name
Wanda M Simms
Title
Executive Director
Phone
8168333892
Signed
2025-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanda M Simms
Formed
2011
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
75

Preparer

Firm
Marr and Company Pc
Address
1401 E 104TH STREET STE 100, KANSAS CITY, MO 64131
Preparer
Austin B Hill
Phone
8163638700
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code. The association has adopted the provisions of the fasb asc 740-10 as it might apply to the association's financial transactions. The association's policy is to record a liability for any tax position that is beneficial to association, including any related interest and penalties, when it is more likely than not the position taken by management with respect to the transaction or class of transactions will be overturned by a taxing authority upon examination. The association's management believes there are no such positions as of november 30, 2024, accordingly, no liability has been accrued.”

Raw XML AppendixShowing 400 of 478 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0NAP IS DEDICATED TO EDUCATING LEADERS THROUGHOUT THE WORLD IN EFFECTIVE MEETING MANAGEMENT THROUGH THE USE OF PALIAMENTARY PROCEDURES.
IRS990/AllOtherContributionsAmt021220
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IRS990/CollectionsOfArtInd00
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IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0105950
IRS990/CreditCounselingInd00
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013275
IRS990/DepreciationDepletionGrp/TotalAmt013275
IRS990/Desc0THE ASSOCIATION PROVIDES EXTENSIVE EDUCATIONAL PROGRAMS FOR MEMBERS AND THE PUBLIC INCLUDING INTERNALLY PRODUCED, PRINTED, AND ELECTRONIC RESOURCES, LIVE COURSES AND WORKSHOPS, AND ON-DEMAND WEBINARS. MEMBERS ALSO RECEIVE A QUARTERLY PUBLICATION CALLED THE NATIONAL PARLIAMENTARIAN FILLED WITH INFORMATIVE ARTICLES AUTHORED BY OTHER MEMBERS COMMITED TO EFFECTIVE MEETING MANAGEMENT THROUGH THE USE OF PARLIAMENTARY PROCCEDURE. A TESTING PROGRAM IS PART OF THE EDUCATIONAL SYSTEM FOR MEMBERS.
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FamilyOrBusinessRlnInd00
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IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT SCHUCK
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IRS990/Form990PartVIISectionAGrp/PersonNm4BETH SAPP JAMES
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DISTRICT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt9PARLIAMENTARIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
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IRS990/GrantsToOrganizationsInd00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NAP IS DEDICATED TO EDUCATING LEADERS THROUGHOUT THE WORLD IN EFFECTIVE MEETING MANAGEMENT THROUGH THE USE OF PARLIMENTARY PROCEDURES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0OTHER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1ORG LEADERSHIP & DEVELO
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112822
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2177
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IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0AIM INCOME
IRS990/OtherRevenueMiscGrp/Desc1EDUCATION FDTN ADMIN F
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15000
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IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt013647
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05000
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IRS990/PrincipalOfficerNm0WANDA M SIMMS
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0EVENTS AND COURSES
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021220
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt027547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt016525
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020990
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0124774
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt028951
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt027271
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01063359
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0742798
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01053719
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0790267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04384353
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt059292
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt035084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt056604
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt028951
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt027271
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0207202
IRS990ScheduleA/InvestmentIncomeCYPct00.04340
IRS990ScheduleA/InvestmentIncomePYPct00.03280
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05610
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt013392
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0755430
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01090906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0759323
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01092211
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0811257
IRS990ScheduleA/Total509Grp/TotalAmt04509127
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0827991
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01134554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0850223
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0171751
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0112688
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0284439
IRS990ScheduleD/EquipmentGrp/BookValueAmt05052
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063974
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069026
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt024850
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024850
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS ADOPTED THE PROVISIONS OF THE FASB ASC 740-10 AS IT MIGHT APPLY TO THE ASSOCIATION'S FINANCIAL TRANSACTIONS. THE ASSOCIATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION THAT IS BENEFICIAL TO ASSOCIATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO THE TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. THE ASSOCIATION'S MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF NOVEMBER 30, 2024, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0201653
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP AT THE BIENNIAL NAP CONVENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE BOARD BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REQUIRES THOSE WITH A CONFLICT OF INTEREST TO RECUSE THEMSELVES FROM ANY DISCUSSION AND DECISION-MAKING RELATED TO THE CONFLICT ON INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PERSONNELL COMMITTEE REVIEWS DATA AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MAKES A FINAL DECISION AND DOCUMENTS THE DECISION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00

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