National Alliance for Model State

EIN 54-1678087 • 501(c)3 • Manchester, IA

Profile

To promote model state laws developed by the president's commission on model state drug laws to reduce with the goal of eliminating, drug use and abuse in america.

100 1/2 East Main Street Suite CManchester, IA 52057

www.namsdl.org

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

-20%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

-69%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

-21%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet

Liabilities / Assets60th percentile

Assets

Down

$2,565

Down $58,513 (-96%) from 2020

Liabilities

No earlier filing loaded for comparison.

Net Assets

Down

$2,565

Down $58,513 (-96%) from 2020

Operations

Liabilities / Revenue62nd percentile Net Margin23rd percentile

Revenue

$29,084

Up $17,097 (+143%) from 2020

Expenses

Down

$34,903

Down $1,191 (-3.3%) from 2020

Net Income

-$5,819

Up $18,288 (+76%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

Highlighted filing

2022

Assets$2,565

Liabilities-

Net Assets$2,565

Open 2022 Filing

Operations Trend

Revenue Growth33rd percentile

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

Highlighted filing

2022

Revenue$29,084

Expenses$34,903

Net Income-$5,819

Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $2,565
Liabilities: -
Net assets: $2,565
Revenue: $29,084
Expenses: $34,903
Net income: -$5,819

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.00		$0.00	$0.03	$0.03	$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.06		$0.06	$0.01	$0.04	$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.09	$0.02	$0.07	$0.96	$0.99	$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.30	$0.19	$0.11	$1.39	$1.29	$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.04	$0.03	$0.01	$1.09	$1.10	$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.07	$0.06	$0.01	$0.97	$0.98	$0.00
2015Detailed filing. Detailed filing data is available for this year.	$0.06	$0.05	$0.02	$1.15	$1.15	$0.00
2014Detailed filing. Detailed filing data is available for this year.	$0.07	$0.05	$0.02	$1.09	$1.07	$0.01
2013Detailed filing. Detailed filing data is available for this year.	$0.06	$0.06	$0.01	$1.21	$1.22	$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.09	$0.07	$0.02		$1.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.09	$0.09	$0.00		$0.99

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Jun 1, 2016
Return Version: 2015v2.1
Gross Receipts: $1,150,031

Mission and Program Overview

Mission

To promote model state laws developled by the president's commission on model state drug laws to reduce, with the goal of eliminating, drug use and abuse in america.

Namsdl is a resource for governors, state legislators, attorneys general, drug and alcohol professionals, community leaders, the recovering community, and others striving for comprehensive, effective, state drug and alcohol laws and policies. We draft, research and analyze model drug & alcohol laws and related state statutes, provide access to our national network of drug and alcohol experts, and faciliate working relationships among state and community leaders and drug and alcohol professionals.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Cash and Non-Interest-Bearing Accounts	$55,855	$45,893	▼ $9,962
Land, Buildings, and Equipment, Net	$14,716	$11,317	▼ $3,399
Pledges and Grants Receivable	-	$5,095	-
Prepaid Expenses and Deferred Charges	-	$2,372	-
Total Assets	$72,105	$64,677	▼ $7,428
Other Assets Total	$1,534	-	-
Liabilities
Accounts Payable and Accrued Expenses	$52,171	$49,350	▼ $2,821
Total Liabilities	$52,171	$49,350	▼ $2,821
Net Assets / Fund Balance
Unrestricted Net Assets	$19,934	$15,327	▼ $4,607
Total Net Assets Fund Balance	$19,934	$15,327	▼ $4,607
Total Liabilities and Net Assets / Fund Balance	$72,105	$64,677	▼ $7,428

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$8,723	$27,070	$35,793
Other Land Buildings	$2,594	$6,402	$8,996

Compensation and Service Providers

Top Officer Pay81st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Susan Weinstein	Empolyee	FT	$128,635	$6,102	$134,737
Sarah Kelsey	CEO	FT	$110,896	$6,457	$117,353

Board Members and Trustees

Name	Title
Rider Scott	Chairman
Dan Heit	Director
Garold Tennis	Director
Deborah Beck	Secretary
Ralph Brown	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $1,150,008
Program Service Revenue: $0
Investment Income: $23
Other Revenue: $0
Change in Net Assets: $-4,607

Audited Revenue Reconciliation

Revenue per Audited Statements: $1,150,031
Total Revenue per Audited Statements: $1,150,031
Total Revenue per Form 990: $1,150,031

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$849,782
Other Expenses	$304,856
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$416,161	$20,350	-	$436,511
Current Officers, Directors, Trustees, and Key Employees	$253,031	-	-	$253,031
Other Employee Benefits	$76,756	$1,045	-	$77,801
Fees for Services Accounting	$63,527	$944	-	$64,471
Payroll Taxes	$50,342	$1,754	-	$52,096
Travel	$42,969	-	-	$42,969
Office Expenses	$30,389	$727	-	$31,116
Pension Plan Contributions	$29,368	$975	-	$30,343
Information Technology	$21,039	$556	-	$21,595
Other Expenses	$9,176	$38	-	$9,214
Occupancy	$6,805	$125	-	$6,930
Conferences and Meetings	$6,466	-	-	$6,466
Depreciation Depletion	$5,006	-	-	$5,006
Insurance	$2,131	-	-	$2,131
Total Functional Expenses	$1,126,564	$28,074	$0	$1,154,638

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$1,154,638
Total Expenses per Audited Statements	$1,154,638
Total Expenses per Form 990	$1,154,638

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
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
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: Yes
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 9

“Sarah kelsey 1598 gray fox trail charlottesville, va 22901”

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

“A designated accounting firm prepares a draft 990 form which the ceo initially reviews. The ceo notes any necessary corrections or modifications. The ceo sends the draft form to the namsdl's board of directors, who have a minimum of two weeks to review the draft. The ceo gathers all suggested changes from the board of directors and consolidates those changes with any noted from the ceo's initial review. The ceo notifies the accounting firm of the needed changes and they send the ceo an updated 990 form. After the ceo verifies that all the changes have been made, the 990 form is filed.”

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

“At the annual board of directors meeting, board members identify directors and officers and the ceo who have a financial interest in the organization and are therefore interested persons. After disclosure of the financial interests and all material facts and after the interested persons leave the meeting, remaining board members determine whether a conflict of interest exists or whether namsdl receives a direct and recurring benefit from the financial arrangements with the interested persons. If such benefit is found to exist, the remaining board members approve the financial arrangements. All interests, facts, discussions and decisions are recorded in the board meeting minutes.”

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

“Annually the board of directors reviews the salaries of all namsdl employe es and staff positions in conjunction with the data from asae (american society of association executives) and payscale, inc. Regarding salaries of the same or comparable positions in organizations with similar characteristics to namsdl.”

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 in its office and upon request.”

Filing and Contact Details

Filer

Filer Name: National Alliance for Model State
EIN: 54-1678087
Phone: 7038366100
Address: 100 1/2 EAST MAIN STREET SUITE C, MANCHESTER, IA 52057

Signing Officer

Name: Kevin Smith
Title: Executive Director
Phone: 7038366100
Signed: 2016-06-01
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Kevin Smith
Formed: 1993
Legal Domicile: Va
Voting Board Members: 5
Independent Board Members: 5
Employees: 8

Preparer

Firm: Williams Pitts & Beard Pllc
Address: 2042 MCINGVALE RD STE A, HERNANDO, MS 38632-8706
Preparer: Roxie F Norris
Phone: 6624294436

Raw XML Appendix355 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/PYTotalExpensesAmt	0	1072370
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IRS990/ReportLandBuildingEquipmentInd	0	true
IRS990/ReportOtherAssetsInd	0	false
IRS990/ReportOtherLiabilitiesInd	0	false
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	1207842
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	27070
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt	0	35793
IRS990ScheduleD/ExpensesSubtotalAmt	0	1154638
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt	0	2594
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt	0	6402
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IRS990/ScheduleORequiredInd	0	true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	SARAH KELSEY 1598 GRAY FOX TRAIL CHARLOTTESVILLE, VA 22901
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	A DESIGNATED ACCOUNTING FIRM PREPARES A DRAFT 990 FORM WHICH THE CEO INITIALLY REVIEWS. THE CEO NOTES ANY NECESSARY CORRECTIONS OR MODIFICATIONS. THE CEO SENDS THE DRAFT FORM TO THE NAMSDL'S BOARD OF DIRECTORS, WHO HAVE A MINIMUM OF TWO WEEKS TO REVIEW THE DRAFT. THE CEO GATHERS ALL SUGGESTED CHANGES FROM THE BOARD OF DIRECTORS AND CONSOLIDATES THOSE CHANGES WITH ANY NOTED FROM THE CEO'S INITIAL REVIEW. THE CEO NOTIFIES THE ACCOUNTING FIRM OF THE NEEDED CHANGES AND THEY SEND THE CEO AN UPDATED 990 FORM. AFTER THE CEO VERIFIES THAT ALL THE CHANGES HAVE BEEN MADE, THE 990 FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	AT THE ANNUAL BOARD OF DIRECTORS MEETING, BOARD MEMBERS IDENTIFY DIRECTORS AND OFFICERS AND THE CEO WHO HAVE A FINANCIAL INTEREST IN THE ORGANIZATION AND ARE THEREFORE INTERESTED PERSONS. AFTER DISCLOSURE OF THE FINANCIAL INTERESTS AND ALL MATERIAL FACTS AND AFTER THE INTERESTED PERSONS LEAVE THE MEETING, REMAINING BOARD MEMBERS DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS OR WHETHER NAMSDL RECEIVES A DIRECT AND RECURRING BENEFIT FROM THE FINANCIAL ARRANGEMENTS WITH THE INTERESTED PERSONS. IF SUCH BENEFIT IS FOUND TO EXIST, THE REMAINING BOARD MEMBERS APPROVE THE FINANCIAL ARRANGEMENTS. ALL INTERESTS, FACTS, DISCUSSIONS AND DECISIONS ARE RECORDED IN THE BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	ANNUALLY THE BOARD OF DIRECTORS REVIEWS THE SALARIES OF ALL NAMSDL EMPLOYE ES AND STAFF POSITIONS IN CONJUNCTION WITH THE DATA FROM ASAE (AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES) AND PAYSCALE, INC. REGARDING SALARIES OF THE SAME OR COMPARABLE POSITIONS IN ORGANIZATIONS WITH SIMILAR CHARACTERISTICS TO NAMSDL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN ITS OFFICE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd	0	false
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IRS990/TaxExemptBondsInd	0	false
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IRS990/TerminateOperationsInd	0	false
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IRS990/TotalAssetsGrp/EOYAmt	0	64677
IRS990/TotalCompGreaterThan150KInd	0	false
IRS990/TotalContributionsAmt	0	1150008
IRS990/TotalEmployeeCnt	0	8
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	0
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	28074
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	1126564
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	1154638
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesBOYAmt	0	52171
IRS990/TotalLiabilitiesEOYAmt	0	49350
IRS990/TotalLiabilitiesGrp/BOYAmt	0	52171
IRS990/TotalLiabilitiesGrp/EOYAmt	0	49350
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	19934
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	15327
IRS990/TotalOtherCompensationAmt	0	12559
IRS990/TotalProgramServiceExpensesAmt	0	1126564
IRS990/TotalReportableCompFromOrgAmt	0	239531
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	23
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	1150031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	72105
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	64677
IRS990/TravelGrp/ProgramServicesAmt	0	42969
IRS990/TravelGrp/TotalAmt	0	42969
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990/TypeOfOrganizationCorpInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt	0	19934
IRS990/UnrestrictedNetAssetsGrp/EOYAmt	0	15327
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	100 1/2 EAST MAIN STREET SUITE C
IRS990/USAddress/CityNm	0	MANCHESTER
IRS990/USAddress/StateAbbreviationCd	0	IA
IRS990/USAddress/ZIPCd	0	52057
IRS990/VotingMembersGoverningBodyCnt	0	5
IRS990/VotingMembersIndependentCnt	0	5
IRS990/WebsiteAddressTxt	0	WWW.NAMSDL.ORG
IRS990/WhistleblowerPolicyInd	0	true
ReturnHeader/BuildTS	0	2016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	KEVIN SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7038366100
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	NATIONAL ALLIANCE FOR MODEL STATE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	DRUG LAWS
ReturnHeader/Filer/BusinessNameControlTxt	0	NATI
ReturnHeader/Filer/EIN	0	541678087
ReturnHeader/Filer/PhoneNum	0	7038366100
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	100 1/2 EAST MAIN STREET SUITE C
ReturnHeader/Filer/USAddress/CityNm	0	MANCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IA
ReturnHeader/Filer/USAddress/ZIPCd	0	52057
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	640933806
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	WILLIAMS PITTS & BEARD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	2042 MCINGVALE RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	HERNANDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	386328706
ReturnHeader/PreparerPersonGrp/PhoneNum	0	6624294436
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2016-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ROXIE F NORRIS
ReturnHeader/ReturnTs	0	2016-08-12T14:59:54-05:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015