Civic Intelligence

National Architectural Accrediting Board Inc.

990 • Fiscal year 2016 • EIN 52-0075386

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 30, 2017

Organization ProfileWWW.NAAB.ORG

View Organization Page

1101 Connecticut Avenue NW 410Washington, DC 20036

(202) 783-2007

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.19x

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

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

Net Margin

51st percentile

2.5%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

90th percentile

$209,176

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

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

Asset Growth

70th percentile

8.8%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

38th percentile

-1.3%

Faster revenue growth than 38% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$2,424,894

Up $196,874 (+8.8%) from 2015

Net Assets

Up

$2,065,804

Up $169,405 (+8.9%) from 2015

Liabilities

Up

$359,090

Up $27,469 (+8.3%) from 2015

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin51st percentile

Revenue

Down

$1,933,456

Down $26,155 (-1.3%) from 2015

Expenses

Up

$1,884,445

Up $134,196 (+7.7%) from 2015

Net Income

Down

$49,011

Down $160,351 (-77%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,414,208Liabilities 2011: $85,672Net Assets 2011: $1,328,5362011Assets 2012: $1,797,934Liabilities 2012: $394,617Net Assets 2012: $1,403,3172012Assets 2013: $1,962,987Liabilities 2013: $362,378Net Assets 2013: $1,600,6092013Assets 2014: $2,124,029Liabilities 2014: $349,337Net Assets 2014: $1,774,6922014Assets 2015: $2,228,020Liabilities 2015: $331,621Net Assets 2015: $1,896,3992015Assets 2016: $2,424,894Liabilities 2016: $359,090Net Assets 2016: $2,065,8042016Assets 2017: $2,309,277Liabilities 2017: $304,370Net Assets 2017: $2,004,9072017Assets 2018: $2,108,668Liabilities 2018: $747,295Net Assets 2018: $1,361,3732018Assets 2019: $1,885,612Liabilities 2019: $649,239Net Assets 2019: $1,236,3732019Assets 2020: $2,571,568Liabilities 2020: $646,715Net Assets 2020: $1,924,8532020Assets 2021: $3,426,912Liabilities 2021: $519,529Net Assets 2021: $2,907,3832021Assets 2022: $4,062,269Liabilities 2022: $668,135Net Assets 2022: $3,394,1342022Assets 2023: $4,538,816Liabilities 2023: $405,334Net Assets 2023: $4,133,4822023Assets 2024: $3,697,289Liabilities 2024: $246,923Net Assets 2024: $3,450,3662024

Highlighted filing

2016

Assets$2,424,894
Liabilities$359,090
Net Assets$2,065,804
Open 2016 Filing

Operations Trend

Revenue Growth38th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,642,822Expenses 2011: $1,554,098Net Income 2011: $88,7242011Revenue 2012: $1,536,598Expenses 2012: $1,503,569Net Income 2012: $33,0292012Revenue 2013: $1,738,452Expenses 2013: $1,617,099Net Income 2013: $121,3532013Revenue 2014: $2,001,327Expenses 2014: $1,625,898Net Income 2014: $375,4292014Revenue 2015: $1,959,611Expenses 2015: $1,750,249Net Income 2015: $209,3622015Revenue 2016: $1,933,456Expenses 2016: $1,884,445Net Income 2016: $49,0112016Revenue 2017: $2,121,303Expenses 2017: $2,278,743Net Income 2017: -$157,4402017Revenue 2018: $1,956,128Expenses 2018: $2,167,065Net Income 2018: -$210,9372018Revenue 2019: $1,923,706Expenses 2019: $2,207,773Net Income 2019: -$284,0672019Revenue 2020: $2,075,690Expenses 2020: $1,452,235Net Income 2020: $623,4552020Revenue 2021: $2,207,579Expenses 2021: $1,314,785Net Income 2021: $892,7942021Revenue 2022: $2,170,819Expenses 2022: $1,429,305Net Income 2022: $741,5142022Revenue 2023: $2,406,798Expenses 2023: $1,793,850Net Income 2023: $612,9482023Revenue 2024: $1,470,191Expenses 2024: $2,154,044Net Income 2024: -$683,8532024

Highlighted filing

2016

Revenue$1,933,456
Expenses$1,884,445
Net Income$49,011
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 30, 2017
Return Version
2016v3.0
Gross Receipts
$2,623,104
Mission and Program Overview

Mission

Naab develops and maintains a system of accreditation in professional architecture education that is responsive to the needs of society and allows institutions with varying resources and circumstances to evolve according to their individual needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,387,515$1,440,619▲ $53,104
Savings and Temporary Cash Investments$486,574$541,682▲ $55,108
Land, Buildings, and Equipment, Net$240,143$307,546▲ $67,403
Prepaid Expenses and Deferred Charges$58,409$49,495▼ $8,914
Accounts Receivable$17,598$43,954▲ $26,356
Pledges and Grants Receivable$37,781$41,598▲ $3,817
Total Assets$2,228,020$2,424,894▲ $196,874
Liabilities
Other Liabilities$286,772$278,818▼ $7,954
Accounts Payable and Accrued Expenses$44,849$80,272▲ $35,423
Total Liabilities$331,621$359,090▲ $27,469
Net Assets / Fund Balance
Unrestricted Net Assets$1,896,399$2,065,804▲ $169,405
Total Net Assets Fund Balance$1,896,399$2,065,804▲ $169,405
Total Liabilities and Net Assets / Fund Balance$2,228,020$2,424,894▲ $196,874

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$149,926$732,514$882,440
Leasehold Improvements$157,620$65,907$223,527
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea RutledgeFmr. Exec. DFT$185,000$24,176$209,176
Andrea RutledgeFmr. Exec. Director-$178,000$31,176$209,176

Board Members and Trustees

NameTitle
Judith a KinnardPresident
Helene Combs DreillingPresident El
Dale MckinneyDirector
Daniel TaylorDirector
David GoldenDirector
David HinsonDirector
Jori ErdmanDirector
Kevin FlynnDirector
Ronald BlitchDirector
Sarah KillingsworthDirector
William Lynn MckinneyDirector
Helene Combs DreilingInterim Exec
Thomas R WoodSecretary
Celeste Allen NovakTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,403,314
Program Service Revenue
$586,026
Investment Income
$-55,884
Other Revenue
$0
Change in Net Assets
$49,011

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,933,456
Revenue Not Reported on Form 990
$120,394
Total Revenue per Audited Statements
$2,053,850
Total Revenue per Form 990
$1,933,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,121,837
Salaries, Compensation, and Employee Benefits$762,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,823$200,206-$474,029
Travel$97,061$240,677-$337,738
Comp Disqual Persons$120,830$88,346-$209,176
Office Expenses$115,184$84,221-$199,405
Occupancy$94,888$69,375-$164,263
Fees for Services Other$83,079$29,940-$113,019
Depreciation Depletion$30,578$22,357-$52,935
Payroll Taxes$23,604$17,258-$40,862
Fees for Services Accounting$17,886$13,078-$30,964
Pension Plan Contributions$15,740$11,508-$27,248
Conferences and Meetings$25,726--$25,726
Other Expenses$22,187$10,078-$22,187
Fees for Services Legal$12,042$8,804-$20,846
All Other Expenses$14,339$6,231-$20,570
Other Employee Benefits$6,523$4,770-$11,293
Total Functional Expenses$1,065,296$819,149$0$1,884,445

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,884,445
Total Expenses per Audited Statements$1,884,445
Total Expenses per Form 990$1,884,445
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
Deferred Rent$240,753
Accrued Leave$38,065
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Persons elected as members of the board of directors are considered members of the organization.”

Form 990, Page 6, Part VI, Line 7A

“Directors of the organization, all of whom are considered to be members of the organization, elect the organizations officers.”

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

“The form 990 is prepared by an independent cpa firm, the board of directors reviews the return at its meeting prior to the filing date any questions are answered and necessary changes made prior to filing the return.”

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

“The governing body and employees are required to read and sign the conflict of interest each year.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the organization's executive director is determined by a review of compensation data published by asae and shrm. This review is conducted by the president and president-elect. The executive director's compensation is recommended first to the executive committee and then to the board, which has final approval authority. The compensation for the executive director and other staff are brought before and voted on by the board as an item of the agenda during their october annual meeting.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
National Architectural Accrediting
EIN
52-0075386
Phone
2027832007
Address
1101 CONNECTICUT AVENUE NW 410, WASHINGTON, DC 20036

Signing Officer

Name
Helene Combs Dreiling
Title
Interim Exec. Director
Phone
2027832007
Signed
2017-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith a Kinnard
Formed
1967
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
149

Preparer

Firm
Toal Murray Day & Lalor LLC
Address
130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
Preparer
Thaddeus N Toal CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Naab develops and maintains a system of accreditation in professional architecture education that is responsive to the needs of society and allows institutions with varying resources and circumstances to evolve according to their individual needs.”

Form 990, Page 2, Part III, Line 4D

“Communications - collating statistics, handling publication requests, and maintaining/updating the website and list serve.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code (the code). In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the code. The organization's informational return filings are subject to audit by the internal revenue service, generally for three years after filing.”

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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0486574
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IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THROUGH THEIR ANNUAL FORM 990'S.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1ATTENDING THEIR BOARD MEETINGS, ONCE OR TWICE A YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE NAAB MAINTAINS CLOSE, CONTINUOUS WORKING RELATIONSHIPS WITH THE SUPPORTED ORGANIZATIONS THROUGH SEVERAL MEANS:SUPPORTED ORGANIZATIONS NOMINATE INDIVIDUALS TO SERVE AS NAAB DIRECTORS. EACH YEAR, AT LEAST ONE SEAT IS RESERVED FOR NOMINEES FROM EACH SUPPORTED ORGANIZATION. THE FINAL SELECTION OF AN INDIVIDUAL TO FILL THE SEAT IS MADE BY THE NAAB DIRECTORS. THE NAAB DIRECTORS AND THE ELECTED LEADERS OF SUPPORTED ORGANIZATIONS MEET TOGETHER AT THE NAAB ANNUAL MEETING (USUALLY HELD IN OCTOBER). THE ELECTED LEADERS OF SUPPORTED ORGANIZATIONS INVITE THE NAAB'S ELECTED LEADERS TO MEET WITH THEIR BOARDS OF DIRECTORS AT LEAST ONCE EACH YEAR. THE CHIEF STAFF EXECUTIVES OF THE NAAB AND THE SUPPORTED ORGANIZATIONS MEET EVERY OTHER MONTH TO ENSURE THAT STAFF-TO-STAFF WORKING RELATIONSHIPS ARE CONTINUOUS. THE ELECTED LEADERS OF THE NAAB AND THE SUPPORTED ORGANIZATIONS MEET TOGETHER TWICE EACH YEAR AS THE "FIVE PRESIDENTS COUNCIL". THE PURPOSE OF THIS TWICE-YEARLY MEETING IS TO DISCUSS ISSUES OF MUTUAL INTEREST AND CONCERN AND WHERE POSSIBLE, TO DEVELOP JOINTLY-SUPPORTED ACTION PLANS TO ADDRESS THESE ISSUES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE NAAB SUPPORTS THE MISSION OF THE AMERICAN INSTITUTE OF ARCHITECTS (AIA) BY ENSURING THAT PROFESSIONAL EDUCATION IN ARCHITECTURE IS RESPONSIVE TO THE NEEDS OF THE PROFESSION AND SOCIETY. THE NAAB SUPPORTS THE MISSION OF THE ASSOCIATION OF COLLEGIATE SCHOOLS OF ARCHITECTURE (ASCA) BY ASSISTING IN THE MAINTENANCE AND IMPROVEMENT OF THE QUALITY OF ARCHITECTURAL EDUCATION, PROVIDING STATISTICAL INFORMATION ON ENROLLMENT, RESOURCES, AND FACULTY IN ACCREDITED PROGRAMS OFFERED BY ACSA-MEMBERS, AND PROMOTING THE DEVELOPMENT OF PRACTICES SUITED TO THE CONDITIONS WHICH ARE SPECIAL TO THE INDIVIDUAL SCHOOL. THE NAAB SUPPORTS THE MISSION OF THE AMERICAN INSTITUTE OF ARCHITECTURE STUDENTS (AIAS) BY ENSURING THE QUALITY OF PROFESSIONAL DEGREE PROGRAMS IN ARCHITECTURE OFFERED BY INDIVIDUAL INSTITUTIONS AND THAT THESE PROGRAMS MEET THE STANDARD NECESSARY TO PREPARE GRADUATES FOR THE NEXT STAGE IN BECOMING REGISTERED TO PRACTICE INCLUDING EXPERIENCE AND EXAMINATION. THE NAAB SUPPORTS THE MISSION OF THE NATIONAL COUNCIL OF ARCHITECTURAL REGISTRATION BOARDS (NCARB) BY VALIDATING THE CONTENT OF PROFESSIONAL DEGREE PROGRAMS IN ARCHITECTURE AND ENSURING THAT ACCREDITED PROGRAMS MEET THE STANDARD NECESSARY TO PREPARE THE GRADUATES FOR THE NEXT STAGE IN BECOMING REGISTERED TO PRACTICE INCLUDING EXPERIENCE AND EXAMINATION.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3C
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION D, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 2A
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2NCARB
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,424,894
Liabilities
$359,090
Net assets
$2,065,804
Revenue
$1,933,456
Expenses
$1,884,445
Net income
$49,011
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.25$3.45$1.47$2.15$0.68
2023Summary only. Only limited summary data is available for this year.$4.54$0.41$4.13$2.41$1.79$0.61
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.67$3.39$2.17$1.43$0.74
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.52$2.91$2.21$1.31$0.89
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.65$1.92$2.08$1.45$0.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.65$1.24$1.92$2.21$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.75$1.36$1.96$2.17$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.30$2.00$2.12$2.28$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.42$0.36$2.07$1.93$1.88$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.33$1.90$1.96$1.75$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.35$1.77$2.00$1.63$0.38
2013Detailed filing. Detailed filing data is available for this year.$1.96$0.36$1.60$1.74$1.62$0.12
2012Summary only. Only limited summary data is available for this year.$1.80$0.39$1.40$1.54$1.50$0.03
2011Summary only. Only limited summary data is available for this year.$1.41$0.09$1.33$1.64$1.55$0.09