Civic Intelligence

National Organization on Disability

EIN 52-1238307 • 501(c)3 • New York, NY

Profile

To promote the full participation and contributions of america's 61 million men, women and children with disabilities in all aspects of life.

PO Box 919New York, NY 10272

www.nod.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.04x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.10x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

5th percentile

-67%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$222,545

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

2.5%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,391,716

Down $1,812,662 (-20%) from 2023

Liabilities

Up

$267,650

Up $34,445 (+15%) from 2023

Net Assets

Down

$7,124,066

Down $1,847,107 (-21%) from 2023

Revenue

Up

$2,740,413

Up $66,379 (+2.5%) from 2023

Expenses

Up

$4,587,520

Up $624,742 (+16%) from 2023

Net Income

Down

-$1,847,107

Down $558,363 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $2,766,891Liabilities 2010: $196,495Net Assets 2010: $2,570,3962010Assets 2011: $3,274,207Liabilities 2011: $67,898Net Assets 2011: $3,206,3092011Assets 2012: $4,060,293Liabilities 2012: $75,075Net Assets 2012: $3,985,2182012Assets 2013: $3,744,777Liabilities 2013: $104,584Net Assets 2013: $3,640,1932013Assets 2014: $4,876,744Liabilities 2014: $138,495Net Assets 2014: $4,738,2492014Assets 2015: $5,412,046Liabilities 2015: $158,540Net Assets 2015: $5,253,5062015Assets 2016: $4,224,984Liabilities 2016: $176,066Net Assets 2016: $4,048,9182016Assets 2017: $5,489,935Liabilities 2017: $174,352Net Assets 2017: $5,315,5832017Assets 2018: $4,337,018Liabilities 2018: $190,291Net Assets 2018: $4,146,7272018Assets 2019: $3,543,132Liabilities 2019: $141,870Net Assets 2019: $3,401,2622019Assets 2020: $5,001,945Liabilities 2020: $251,900Net Assets 2020: $4,750,0452020Assets 2021: $5,601,294Liabilities 2021: $235,822Net Assets 2021: $5,365,4722021Assets 2022: $10,439,958Liabilities 2022: $331,148Net Assets 2022: $10,108,8102022Assets 2023: $9,204,378Liabilities 2023: $233,205Net Assets 2023: $8,971,1732023Assets 2024: $7,391,716Liabilities 2024: $267,650Net Assets 2024: $7,124,0662024

Highlighted filing

2024

Assets$7,391,716
Liabilities$267,650
Net Assets$7,124,066

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2010: $3,541,122Expenses 2010: $4,101,463Net Income 2010: -$560,3412010Revenue 2011: $4,089,436Expenses 2011: $3,453,523Net Income 2011: $635,9132011Revenue 2012: $3,918,280Expenses 2012: $3,139,371Net Income 2012: $778,9092012Revenue 2013: $2,959,034Expenses 2013: $3,304,059Net Income 2013: -$345,0252013Revenue 2014: $4,325,446Expenses 2014: $3,007,390Net Income 2014: $1,318,0562014Revenue 2015: $3,635,560Expenses 2015: $3,120,303Net Income 2015: $515,2572015Revenue 2016: $1,893,354Expenses 2016: $3,097,942Net Income 2016: -$1,204,5882016Revenue 2017: $4,170,597Expenses 2017: $2,905,832Net Income 2017: $1,264,7652017Revenue 2018: $2,382,077Expenses 2018: $3,550,933Net Income 2018: -$1,168,8562018Revenue 2019: $2,361,375Expenses 2019: $3,106,840Net Income 2019: -$745,4652019Revenue 2020: $4,079,632Expenses 2020: $2,730,849Net Income 2020: $1,348,7832020Revenue 2021: $3,455,357Expenses 2021: $2,839,930Net Income 2021: $615,4272021Revenue 2022: $8,258,798Expenses 2022: $3,515,460Net Income 2022: $4,743,3382022Revenue 2023: $2,674,034Expenses 2023: $3,962,778Net Income 2023: -$1,288,7442023Revenue 2024: $2,740,413Expenses 2024: $4,587,520Net Income 2024: -$1,847,1072024

Highlighted filing

2024

Revenue$2,740,413
Expenses$4,587,520
Net Income-$1,847,107

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.39$0.27$7.12$2.74$4.59$1.85
2023Detailed filing. Detailed filing data is available for this year.$9.20$0.23$8.97$2.67$3.96$1.29
2022Detailed filing. Detailed filing data is available for this year.$10.4$0.33$10.1$8.26$3.52$4.74
2021Detailed filing. Detailed filing data is available for this year.$5.60$0.24$5.37$3.46$2.84$0.62
2020Detailed filing. Detailed filing data is available for this year.$5.00$0.25$4.75$4.08$2.73$1.35
2019Detailed filing. Detailed filing data is available for this year.$3.54$0.14$3.40$2.36$3.11$0.75
2018Detailed filing. Detailed filing data is available for this year.$4.34$0.19$4.15$2.38$3.55$1.17
2017Detailed filing. Detailed filing data is available for this year.$5.49$0.17$5.32$4.17$2.91$1.26
2016Detailed filing. Detailed filing data is available for this year.$4.22$0.18$4.05$1.89$3.10$1.20
2015Detailed filing. Detailed filing data is available for this year.$5.41$0.16$5.25$3.64$3.12$0.52
2014Detailed filing. Detailed filing data is available for this year.$4.88$0.14$4.74$4.33$3.01$1.32
2013Detailed filing. Detailed filing data is available for this year.$3.74$0.10$3.64$2.96$3.30$0.35
2012Summary only. Only limited summary data is available for this year.$4.06$0.08$3.99$3.92$3.14$0.78
2011Summary only. Only limited summary data is available for this year.$3.27$0.07$3.21$4.09$3.45$0.64
2010Summary only. Only limited summary data is available for this year.$2.77$0.20$2.57$3.54$4.10$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$3,759,462
Mission and Program Overview

Mission

To promote the full participation and contributions of america's 61 million men, women and children with disabilities in all aspects of life.

To promote the full participation and contributions of america's 61 million people with disabilities in all aspects of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,596,058$7,211,816▼ $1,384,242
Pledges and Grants Receivable$477,575$113,831▼ $363,744
Land, Buildings, and Equipment, Net$60,521$44,646▼ $15,875
Prepaid Expenses and Deferred Charges$59,429$19,075▼ $40,354
Accounts Receivable$10,795$2,348▼ $8,447
Total Assets$9,204,378$7,391,716▼ $1,812,662
Liabilities
Accounts Payable and Accrued Expenses$198,205$254,317▲ $56,112
Deferred Revenue$35,000$13,333▼ $21,667
Total Liabilities$233,205$267,650▲ $34,445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,041,014$6,526,398▼ $1,514,616
Net Assets With Donor Restrictions$930,159$597,668▼ $332,491
Total Net Assets Fund Balance$8,971,173$7,124,066▼ $1,847,107
Total Liabilities and Net Assets / Fund Balance$9,204,378$7,391,716▼ $1,812,662

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$368,899$368,899
Other Land Buildings$44,646$112,552$157,198
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth SirullPresident & CEO as of 5/24FT$276,916$93,964$370,880
Felicia NurmsenManaging DirectorFT$186,802$46,948$233,750
Bernard BlakeDirector, FinanceFT$151,468$30,791$182,259
Sara WalshChief Operating Officer as of 2/24FT$168,088$4,658$172,746
Josef PevsnerSr. Manager, ProgamsFT$111,503$23,581$135,084
Charles CatherineDirector, Corps and Gov RelationsFT$126,371$6,596$132,967
Patricia SteeleChief Marketing OfficerFT$122,199$9,263$131,462
Jim LangevinDirector-$91,667-$91,667

Board Members and Trustees

NameTitle
Laura GiovaccoChairman
Carol GlazerPresident Until 5/24
Alicia PetrossDirector
Apoorva GandhiDirector
Brad HoptonDirector
Daryl BrewsterDirector
Dr Ronald CopelandDirector
Erika LeslieDirector
Holli MartinezDirector
Luke ViscontiDirector
Mark TemplinDirector
Rhonda CrichlowDirector
Robert David HallDirector
Roger PutnamDirector
Steve PelletierDirector
Tom RidgeDirector
Mike GathrightTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Carol Glazer Consulting INCManagement Services201 E 79TH STREET, New York, NY 10075$220,488
Revenue and Support

Revenue Composition

Contributions and Grants
$2,120,805
Program Service Revenue
$297,000
Investment Income
$322,557
Other Revenue
$51
All Other Contributions
$2,120,805
Change in Net Assets
$-1,847,107

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,728,827
Revenue Not Reported on Financial Statements
$11,586
Revenue Not Reported on Form 990
$18,698
Total Revenue per Audited Statements
$2,747,525
Total Revenue per Form 990
$2,740,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,211,426
Other Expenses$1,376,094
Total Fundraising Expense$118,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,508,559$375,283$89,856$1,973,698
Current Officers, Directors, Trustees, and Key Employees$560,132$308,911-$869,043
Fees for Services Other$656,481$47,905$15,313$719,699
Fees for Services Management$90,748$82,387$2,609$175,744
Other Employee Benefits$149,263$23,834$2,163$175,260
Payroll Taxes$112,944$27,786$1,317$142,047
Travel$56,597$64,466$4,268$125,331
Information Technology$96,766$19,043$1,153$116,962
Pension Plan Contributions$48,198$2,462$718$51,378
Fees for Services Legal$2,280$45,417-$47,697
Fees for Services Accounting-$42,910-$42,910
Occupancy$7,557$29,392$96$37,045
Insurance$12,306$6,227$143$18,676
Office Expenses$9,199$8,217$747$18,163
Advertising$17,064--$17,064
Depreciation Depletion$12,603$3,120$152$15,875
Fees for Service Investment Mgmnt Fees-$11,586-$11,586
Other Expenses$449$130-$130
Total Functional Expenses$3,342,747$1,126,238$118,535$4,587,520

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,594,632
Total Expenses per Form 990$4,587,520
Expenses per Audited Statements$4,575,934
Expenses Not Reported on Form 990$18,698
Expenses Not Reported on Financial Statements$11,586
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Carol Glazer, Former Nod President, Owns Carol Glazer Consulting, Inc (cgi)CAROL GLAZER IS THE OWNER OF CAROL GLAZER CONSULTING, INC (CGI). THE ORGANIZATION MAINTAINED A CONSULTING AGREEMENT WITH A CORPORATION (CGI) THAT PROVIDED GENERAL MANAGEMENT SERVICES TO THE ORGANIZATION. UNDER THE TERMS OF THE AGREEMENT, THE CORPORATION PROVIDED THE ORGANIZATION WITH THE SERVICES OF THE INDIVIDUAL SERVING AS THE ORGANIZATION'S PRESIDENT. (THE PRESIDENT RECEIVED NO COMPENSATION OR FRINGE BENEFITS FROM THE ORGANIZATION OTHER THAN WHAT IS DERIVED FROM PAYMENTS TO THE CORPORATION.)No$220,488
-Tom Ridge, a Nod Director, Is the Principal of Ridge Policy GroupNod Contracts With the Firm Ridge Policy Group, a Division of Ridge Global, to Carry Out Responsibilities Related to Informing Personnel in the Administration and Congress, Related to Disability Employment. Tom Ridge, the Principal of Ridge Global, Recuses Himself From Voting on Any Policy Matter Related to the Work of Ridge Policy Group.No$85,486
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Carol glazer consulting, inc. (cgi) provided a variety of management services to nod from january to may 2024. In addition, cgi made available to nod the services of carol glazer, who served as the president of nod on a substantially full-time basis. Carol glazer received $220,488 in compensation from cgi during 2024 for the services provided to nod.

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

The finance & audit committee of the board of directors reviews a copy of the form 990 prior to filing with the irs.

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

A copy of the conflict of interest policy is provided annually to each member of the governing body as well as to all officers and key employees; each is reminded to review the policy and to report any conflicts of interest.

Form 990, Part VI, Section B, Line 15

From january to may 2024, the organization did not compensate their top management official (president) directly. Nod contracted with a management company, who made available to nod the services of the individual serving as president. Nod paid the management company a fixed fee rate. The 2024 compensation for the president was originally set by the board of directors at the beginning of 2022. As of may 2024, the organization compensates its president/ceo directly. The board of directors determines ceo compensation utilizing regional salary market data. The board of directors must vote on the compensation package for the ceo. Nod has also historically contracted with a third-party compensation analysis company to assist with ensuring that organization-wide salaries are aligned to market rates. The organization compensates its key employees by utilizing regional salary market data. Nod contracts with a third-party compensation analysis company to provide research, which ensures that key employee salaries are aligned to market rates.

Form 990, Part VI, Section C, Line 19

Nod will post its audited financial statements on its website. Copies of the form 990 are available upon request and are also available on the website.

Filing and Contact Details

Filer

Filer Name
National Organization on Disability
EIN
52-1238307
Phone
9293392872
Address
PO BOX 919, NEW YORK, NY 10272
Doing Business As
Nod

Signing Officer

Name
Beth Sirull
Title
President & CEO
Phone
9293392872
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Sirull
Formed
1981
Legal Domicile
Dc
Voting Board Members
18
Independent Board Members
15
Employees
22
Volunteers
18

Preparer

Firm
Cbiz Advisors LLC
Address
1899 L STREET NW 850, WASHINGTON, DC 20036
Preparer
Sara Smith
Phone
2022274000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Prof services consultant: program service expenses 25,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,000. Recruitment fees: program service expenses 48,688. Management and general expenses 26,845. Fundraising expenses 15,313. Total expenses 90,846. Marketing consultant: program service expenses 73,227. Management and general expenses 0. Fundraising expenses 0. Total expenses 73,227. Policy consultant: program service expenses 212,985. Management and general expenses 0. Fundraising expenses 0. Total expenses 212,985. Tracker administrator: program service expenses 108,053. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,053. Other consultant: program service expenses 92,195. Management and general expenses 0. Fundraising expenses 0. Total expenses 92,195. Cl consultant: program service expenses 58,233. Management and general expenses 0. Fundraising expenses 0. Total expenses 58,233. Development consultant: program service expenses 0. Management and general expenses 16,492. Fundraising expenses 0. Total expenses 16,492. Program consultant: program service expenses 38,100. Management and general expenses 0. Fundraising expenses 0. Total expenses 38,100. Technology consultant: program service expenses 0. Management and general expenses 4,568. Fundraising expenses 0. Total expenses 4,568.

Part XII, Line 2C

The audit oversight process has remained unchanged from the previous year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and is exempt from federal taxes on income other than net unrelated business income. For the year ended december 31, 2024 and 2023, respectively, no provision for income taxes was required, as the organization had no net unrelated business income. The organization evaluated its uncertainty in income taxes for the year ended december 31, 2024 and 2023, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status.

Raw XML AppendixShowing 400 of 726 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm3MIKE GATHRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4DARYL BREWSTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO AS OF 5/24
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT UNTIL 5/24
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF OPERATING OFFICER AS OF 2/24
IRS990/Form990PartVIISectionAGrp/TitleTxt20MANAGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR, FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR, CORPS AND GOV RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF MARKETING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24SR. MANAGER, PROGAMS
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IRS990/MissionDesc0TO PROMOTE THE FULL PARTICIPATION AND CONTRIBUTIONS OF AMERICA'S 61 MILLION MEN, WOMEN AND CHILDREN WITH DISABILITIES IN ALL ASPECTS OF LIFE.
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019075
IRS990/PrincipalOfficerNm0BETH SIRULL

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