Civic Intelligence

National Association of Elementary School Principals

EIN 52-0885532 • 501(c)6 • Alexandria, VA

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Profile

The mission of the national association of elementary school principals is to lead in the advocacy and support for elementary and middle-level principals and other education leaders in their commitment for all children.

Refreshing map…

1615 Duke StreetAlexandria, VA 22314

www.naesp.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.32x

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

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.55x

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

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

77th percentile

16%

Higher net margin than 77% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$363,758

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

87th percentile

20%

Faster asset growth than 87% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

8.9%

Faster revenue growth than 60% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$13,498,127

Up $2,267,470 (+20%) from 2023

Liabilities

Up

$4,383,924

Up $594,759 (+16%) from 2023

Net Assets

Up

$9,114,203

Up $1,672,711 (+22%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin77th percentile

Revenue

Up

$8,036,772

Up $658,309 (+8.9%) from 2023

Expenses

Up

$6,729,228

Up $676,079 (+11%) from 2023

Net Income

Down

$1,307,544

Down $17,770 (-1.3%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $4,029,506Liabilities 2011: $5,667,162Net Assets 2011: -$1,637,6562011Assets 2012: $4,427,725Liabilities 2012: $3,275,611Net Assets 2012: $1,152,1142012Assets 2013: $5,632,870Liabilities 2013: $5,416,378Net Assets 2013: $216,4922013Assets 2014: $5,775,905Liabilities 2014: $5,506,393Net Assets 2014: $269,5122014Assets 2015: $6,547,759Liabilities 2015: $4,991,806Net Assets 2015: $1,555,9532015Assets 2016: $6,161,901Liabilities 2016: $4,679,961Net Assets 2016: $1,481,9402016Assets 2017: $5,483,197Liabilities 2017: $3,900,351Net Assets 2017: $1,582,8462017Assets 2018: $5,392,928Liabilities 2018: $3,540,102Net Assets 2018: $1,852,8262018Assets 2019: $5,945,086Liabilities 2019: $3,472,256Net Assets 2019: $2,472,8302019Assets 2020: $5,616,104Liabilities 2020: $2,331,402Net Assets 2020: $3,284,7022020Assets 2021: $7,982,573Liabilities 2021: $2,960,034Net Assets 2021: $5,022,5392021Assets 2022: $8,926,771Liabilities 2022: $2,951,947Net Assets 2022: $5,974,8242022Assets 2023: $11,230,657Liabilities 2023: $3,789,165Net Assets 2023: $7,441,4922023Assets 2024: $13,498,127Liabilities 2024: $4,383,924Net Assets 2024: $9,114,2032024

Highlighted filing

2024

Assets$13,498,127
Liabilities$4,383,924
Net Assets$9,114,203
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $6,623,897Expenses 2011: $7,174,105Net Income 2011: -$550,2082011Expenses 2012: $7,798,8122012Expenses 2013: $7,325,5822013Revenue 2014: $7,764,167Expenses 2014: $7,883,588Net Income 2014: -$119,4212014Revenue 2015: $9,403,480Expenses 2015: $8,089,916Net Income 2015: $1,313,5642015Revenue 2016: $7,741,124Expenses 2016: $7,774,151Net Income 2016: -$33,0272016Revenue 2017: $7,747,075Expenses 2017: $7,799,821Net Income 2017: -$52,7462017Revenue 2018: $7,346,537Expenses 2018: $6,941,121Net Income 2018: $405,4162018Revenue 2019: $7,165,925Expenses 2019: $6,594,476Net Income 2019: $571,4492019Revenue 2020: $6,505,997Expenses 2020: $5,702,269Net Income 2020: $803,7282020Revenue 2021: $5,964,492Expenses 2021: $4,675,018Net Income 2021: $1,289,4742021Revenue 2022: $7,233,982Expenses 2022: $5,814,780Net Income 2022: $1,419,2022022Revenue 2023: $7,378,463Expenses 2023: $6,053,149Net Income 2023: $1,325,3142023Revenue 2024: $8,036,772Expenses 2024: $6,729,228Net Income 2024: $1,307,5442024

Highlighted filing

2024

Revenue$8,036,772
Expenses$6,729,228
Net Income$1,307,544
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
$13,498,127
Liabilities
$4,383,924
Net assets
$9,114,203
Revenue
$8,036,772
Expenses
$6,729,228
Net income
$1,307,544
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$4.38$9.11$8.04$6.73$1.31
2023Summary only. Only limited summary data is available for this year.$11.2$3.79$7.44$7.38$6.05$1.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.93$2.95$5.97$7.23$5.81$1.42
2021Summary only. Only limited summary data is available for this year.$7.98$2.96$5.02$5.96$4.68$1.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$2.33$3.28$6.51$5.70$0.80
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$3.47$2.47$7.17$6.59$0.57
2018Summary only. Only limited summary data is available for this year.$5.39$3.54$1.85$7.35$6.94$0.41
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$3.90$1.58$7.75$7.80$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$4.68$1.48$7.74$7.77$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.55$4.99$1.56$9.40$8.09$1.31
2014Detailed filing. Detailed filing data is available for this year.$5.78$5.51$0.27$7.76$7.88$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$5.42$0.22$7.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$3.28$1.15$7.80
2011Summary only. Only limited summary data is available for this year.$4.03$5.67$1.64$6.62$7.17$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$8,232,490
Mission and Program Overview

Mission

The mission of the national association of elementary school principals is to lead in the advocacy and support for elementary and middle-level principals and other education leaders in their commitment for all children.

Advocacy and support for elementary and middle-level principals and other education leaders

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,560,566$5,119,955▲ $1,559,389
Investments in Publicly Traded Securities$4,368,212$5,091,846▲ $723,634
Savings and Temporary Cash Investments$744,040$790,081▲ $46,041
Accounts Receivable$484,990$666,740▲ $181,750
Prepaid Expenses and Deferred Charges$617,569$540,092▼ $77,477
Land, Buildings, and Equipment, Net$529,075$486,499▼ $42,576
Inventories for Sale or Use$110,912$106,388▼ $4,524
Total Assets$11,230,657$13,498,127▲ $2,267,470
Other Assets Total$815,293$696,526▼ $118,767
Liabilities
Deferred Revenue$2,852,700$3,209,893▲ $357,193
Accounts Payable and Accrued Expenses$749,930$926,095▲ $176,165
Other Liabilities$186,535$247,936▲ $61,401
Total Liabilities$3,789,165$4,383,924▲ $594,759
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,441,492$9,114,203▲ $1,672,711
Total Net Assets Fund Balance$7,441,492$9,114,203▲ $1,672,711
Total Liabilities and Net Assets / Fund Balance$11,230,657$13,498,127▲ $2,267,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$133,803$882,842$1,016,645
Other Land Buildings$71,654$487,104$558,758
Land$273,333-$273,333
Equipment$7,709$133,483$141,192
Leasehold Improvements$0$11,188$11,188
Other Assets Org$390,590--
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
L Earl FranksExecutive DirectorPT$308,520$55,238$363,758
Mary Grace BranchAssoc. Exec. Dir., Prof. LearningFT$141,003$21,786$162,789
Kaylen TuckerAssoc. Exec. Director CommunicationsFT$135,586$21,518$157,104
Jacqueline Ann McgrailA. Exec. D. Mem., Dev. & Affil. Ser.FT$135,242$21,492$156,734
David GriffithAssoc. Exec. Dir., Policy & AdvocacyFT$136,947$10,398$147,345
Deborah Mavis YoungAsst. Exec. Dir., Conf. & ExhibitFT$111,296$31,891$143,187
Bhairavi ShethnaAssoc. Exec. Dir., Finance & AdminFT$121,622$9,456$131,078

Board Members and Trustees

NameTitle
Dave StecklerPresident (until 7/23)
April KnightVice President (as of 8/23)
Carmen Maring EddDirector at Large
Ramona Marie DunnDirector at Large
Michael Litke EddDirector Zone 1
Stephen Wiltshire JrDirector Zone 1 (until 7/23)
Jessica Quinter EddDirector Zone 2
Thomas PaytonDirector Zone 2 (until 7/23)
Ed CosentinoDirector Zone 3
Ashley Aldridge Wilson EddDirector Zone 4
Bridget Belcastro EddDirector Zone 5
Jon WennstromDirector Zone 6
Kenny NewbyDirector Zone 7
Matthew LewisDirector Zone 7 (until 7/23)
John BefortDirector Zone 8
Victorius EugenioDirector Zone 8 (until 7/23)
Scott BorbaDirector Zone 9
Liza Caraballo-suarezP Elect (unt 7/23)/pres (as of 8/23)
Kevin ArmstrongVP (unt 7/23)/p. Elect (as of 8/23)

Highest Paid Contractors

ContractorServicesLocationCompensation
AbdisrdiFulfillment16 AVENUE A, Leetsdale, PA 15056$416,210
The Ygs GroupPrinting, Postage, Design, & Editing3650 W MARKET STREET, York, PA 17404$231,718
National Association Of Secondary SchoolJoint Exp And Royalty For Peap1904 ASSOCIATION DRIVE, Reston, VA 20191$215,954
Revenue and Support

Revenue Composition

Contributions and Grants
$231,094
Program Service Revenue
$6,559,294
Investment Income
$151,604
Other Revenue
$1,094,780
All Other Contributions
$150,094
Change in Net Assets
$1,307,544

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,199,100
Revenue Not Reported on Financial Statements
$-162,328
Revenue Not Reported on Form 990
$770,179
Other Revenue Adjustments
$-195,718
Total Revenue per Audited Statements
$8,969,279
Total Revenue per Form 990
$8,036,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,066,776
Salaries, Compensation, and Employee Benefits$2,662,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,391,569
Conferences and Meetings---$859,115
Fees for Services Other---$829,198
Office Expenses---$682,301
Other Employee Benefits---$507,432
Current Officers, Directors, Trustees, and Key Employees---$505,649
Travel---$445,827
Fees for Services Legal---$294,481
Payroll Taxes---$154,155
Pension Plan Contributions---$103,647
Occupancy---$92,152
Royalties---$75,000
Depreciation Depletion---$69,205
Other Expenses---$54,291
Fees for Services Accounting---$46,804
Advertising---$40,606
Fees for Service Investment Mgmnt Fees---$33,390
Insurance---$28,690
All Other Expenses---$26,800
Total Functional Expenses$0$0$0$6,729,228

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,204,529
Total Expenses per Form 990$6,729,228
Expenses per Audited Statements$6,695,838
Expenses Not Reported on Form 990$508,691
Expenses Not Reported on Financial Statements$33,390
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$299,379
Total Nondeductible Lobbying and Political Cost$299,379
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$247,936
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Membership categories include: active members, institutional active members, emeritus, assistant principals, aspiring, associate, international associate, and institutional subscriptions.”

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

“Members elect regional zone directors (9) and the incoming president.”

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

“The form 990 is prepared by outside accountants. It is reviewed by the assistant executive director of finance and accounting. It is given to the executive director for signature. Copies of the 990 are sent to the full board of directors prior to submitting to the irs.”

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

“Persons covered by this policy will annually disclose or update the president of the board on a form provided by the association, their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with business and other associations or those family members. For each interest disclosed to the president of the board of directors, the president will determine whether to: (a) take no action; (b) assure full disclosure to the board of directors and other individuals covered by this policy; (c) ask the person to recuse himself or herself from participation in related discussions or decisions within the association; or (d) ask the person to resign from his or her position in the association or, if the person refuses to resign, become subject to possible removal in accordance with the association's removal procedures. The association's chief employed executive (executive director) and chief employed finance executive will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the president of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.”

Form 990, Part VI, Section B, Line 15

“The organization's attorney works with the finance committee to review and provide comparative data for compensation of top-level executives.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
National Association of Elementary
EIN
52-0885532
Phone
7036843345
Address
1615 DUKE STREET, ALEXANDRIA, VA 22314

Signing Officer

Name
Dr L Earl Franks
Title
Executive Director
Phone
7036843345
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr L Earl Franks
Formed
1969
Legal Domicile
Dc
Voting Board Members
14
Independent Board Members
14
Employees
21
Volunteers
19

Preparer

Firm
Cohnreznick Advisory LLC
Address
7501 WISCONSIN AVENUE SUITE 400E, BETHESDA, MD 20814
Preparer
DANIEL O'SHEA
Phone
3016529100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant & contract services 209,731. Other professional fees 619,467.”

Financial Statement Notes

PART X, LINE 2:

“Naesp is an exempt organization under section 501(c)(6) of the internal revenue code. The organization is required to report unrelated business income to the internal revenue service and the commonwealth of virginia, as well as pay certain other taxes to local jurisdictions. Unrelated business taxable income pertaining to activities not directly related to its nonprofit purpose is subject to income taxes. The organization believes it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The organization recognizes interest expense and penalties related to unrecognized tax benefits in general and administrative expenses on the consolidated statements of activities and change in net assets and accounts payable and accrued expenses on the consolidated statement of financial position. There is no provision in these consolidated financial statements for penalties and interest related to unrecognized tax benefits for the years ended june 30, 2024 and 2023. Tax years prior to 2021 are no longer subject to examination by the irs or the tax jurisdiction of the commonwealth of virginia.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Related organization revenue 437,986. Intercompany eliminations - related organization -32,974.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -195,718.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 195,718. Related organization expenses 345,947. Intercompany eliminations - related organization -32,974.”

Raw XML AppendixShowing 400 of 700 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/AccountsReceivableGrp/EOYAmt0666740
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IRS990/ActivityOrMissionDesc0ADVOCACY AND SUPPORT FOR ELEMENTARY AND MIDDLE-LEVEL PRINCIPALS AND OTHER EDUCATION LEADERS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOC. EXEC. DIR., PROF. LEARNING
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSOC. EXEC. DIR. COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3A. EXEC. D. MEM., DEV. & AFFIL. SER.
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSOC. EXEC. DIR., POLICY & ADVOCACY
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASST. EXEC. DIR., CONF. & EXHIBIT
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSOC. EXEC. DIR., FINANCE & ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt7P ELECT (UNT 7/23)/PRES (AS OF 8/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT (UNTIL 7/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP (UNT 7/23)/P. ELECT (AS OF 8/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT (AS OF 8/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR AT LARGE
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR ZONE 8
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR ZONE 9
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR ZONE 1
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR ZONE 7
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IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR ZONE 2
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IRS990/MissionDesc0THE MISSION OF THE NATIONAL ASSOCIATION OF ELEMENTARY SCHOOL PRINCIPALS IS TO LEAD IN THE ADVOCACY AND SUPPORT FOR ELEMENTARY AND MIDDLE-LEVEL PRINCIPALS AND OTHER EDUCATION LEADERS IN THEIR COMMITMENT FOR ALL CHILDREN.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONFERENCES AND MEETINGS: PROVIDED A FORUM FOR THE EXCHANGE OF INFORMATION AND EXPERIENCE IN EDUCATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROFESSIONAL DEVELOPMENT: SEMINARS ARE SPONSORED BY THE ASSOCIATION TO PROMOTE LEARNING, INTERACTION AND EXCHANGE OF INFORMATION ON EDUCATION.
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