Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
National Association for Campus Activities
EIN 57-0515273 • 501(c)4 • Columbia, SC
Profile
Naca empowers members to amplify the campus experiene through inclusive learning,meaningful connections, and engaging entertainment that transforms college communities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.37x
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Balance Sheet
Assets
Down$2,946,278
Down $208,797 (-6.6%) from 2024
Liabilities
Up$1,082,096
Up $237,047 (+28%) from 2024
Net Assets
Down$1,864,182
Down $445,844 (-19%) from 2024
Revenue
Down$3,593,279
Down $426,320 (-11%) from 2024
Expenses
Up$4,039,123
Up $114,654 (+2.9%) from 2024
Net Income
Down-$445,844
Down $540,974 (-569%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,946,278
- Liabilities
- $1,082,096
- Net assets
- $1,864,182
- Revenue
- $3,593,279
- Expenses
- $4,039,123
- Net income
- -$445,844
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- May 1, 2024 to Apr 30, 2025
- Signed
- Sep 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $3,605,097
Mission and Program Overview
Mission
Naca empowers members to amplify the campus experiene through inclusive learning,meaningful connections, and engaging entertainment that transforms college communities.
Naca empowers members to amplify the campus experience through inclusive learning, meaningful connections, and engaging entertainment that transforms college communities
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,807,104 | $1,961,071 | ▲ $153,967 |
| Land, Buildings, and Equipment, Net | $378,011 | $369,995 | ▼ $8,016 |
| Accounts Receivable | $47,003 | $154,830 | ▲ $107,827 |
| Cash and Non-Interest-Bearing Accounts | $203,992 | $105,945 | ▼ $98,047 |
| Savings and Temporary Cash Investments | $611,274 | $52,261 | ▼ $559,013 |
| Prepaid Expenses and Deferred Charges | $54,251 | $49,382 | ▼ $4,869 |
| Total Assets | $3,155,075 | $2,946,278 | ▼ $208,797 |
| Other Assets Total | $53,440 | $252,794 | ▲ $199,354 |
| Liabilities | |||
| Deferred Revenue | $446,975 | $522,268 | ▲ $75,293 |
| Unsecured Notes Loans Payable | $120,819 | $311,060 | ▲ $190,241 |
| Accounts Payable and Accrued Expenses | $277,255 | $248,768 | ▼ $28,487 |
| Total Liabilities | $845,049 | $1,082,096 | ▲ $237,047 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,310,026 | $1,864,182 | ▼ $445,844 |
| Total Net Assets Fund Balance | $2,310,026 | $1,864,182 | ▼ $445,844 |
| Total Liabilities and Net Assets / Fund Balance | $3,155,075 | $2,946,278 | ▼ $208,797 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $177,407 | $596,071 | $773,478 |
| Buildings | $90,174 | $613,879 | $704,053 |
| Land | $102,414 | - | $102,414 |
| Leasehold Improvements | $0 | $68,694 | $68,694 |
| Other Assets Org | $252,794 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Amber Huston | Executive Director | FT | $210,318 | $14,084 | $210,318 |
| Jameson Root | COO & Interim Executive Director | FT | $129,082 | $9,887 | $138,969 |
| Daphne Givens | Director of Finance | FT | $107,710 | $8,220 | $115,930 |
Board Members and Trustees
| Name | Title |
|---|---|
| Courtney James | Board Chair |
| Alicia Bates | Board Chair Elect |
| Shelley Mumma | Immediate Past Chair |
| Adam Frank | Member |
| Ellen Engh | Member |
| Jason Meier | Member |
| Stan Sweeney | Member |
| Thanh Le | Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $864,524
- Program Service Revenue
- $2,261,392
- Investment Income
- $154,950
- Other Revenue
- $312,413
- Change in Net Assets
- $-445,844
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,593,279
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $3,593,279
- Total Revenue per Form 990
- $3,593,279
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,590,449 |
| Salaries, Compensation, and Employee Benefits | $1,448,674 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $1,812,398 | - | - | $1,812,398 |
| Current Officers, Directors, Trustees, and Key Employees | $638,738 | $522,603 | - | $1,161,341 |
| Payroll Taxes | $158,033 | $129,300 | - | $287,333 |
| All Other Expenses | $77,666 | $58,592 | - | $136,258 |
| Depreciation Depletion | - | $56,786 | - | $56,786 |
| Insurance | - | $53,659 | - | $53,659 |
| Other Expenses | $30,209 | $24,973 | - | $30,209 |
| Fees for Services Accounting | - | $26,934 | - | $26,934 |
| Travel | $14,813 | $12,119 | - | $26,932 |
| Information Technology | $12,962 | $10,605 | - | $23,567 |
| Office Expenses | - | $16,107 | - | $16,107 |
| Interest | - | $4,534 | - | $4,534 |
| Fees for Services Other | - | $4,400 | - | $4,400 |
| Total Functional Expenses | $3,029,040 | $1,010,083 | $0 | $4,039,123 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,039,123 |
| Total Expenses per Audited Statements | $4,039,123 |
| Total Expenses per Form 990 | $4,039,123 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
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
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- 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 whom all have equal rights.”
Form 990, Part VI, Section A, Line 7A
“The members elect the persons who serve on the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The executive director, who also serves as the secretary on the board of directors, reviewed the 990 before it was filed.”
Form 990, Part VI, Section B, Line 12C
“Members of the board of directors sign conflict of interest statements that are updated yearly. Each year, the incoming chair and chair elect of the board attend a training called exceptional boards held by the american society of association executives (asae). Part of the training is on conflict of interest disclosure and monitoring. This training equips these officers with the understanding of the need to avoid any taint of conflict of interest at the board level. It creates a culture in which transparency is required and because these board members' positions at their schools are similar, policing each other as to how an individual's vote might financially or otherwise benefit the individual is easy for them to determine and bring to light.”
Form 990, Part VI, Section B, Line 15
“Salaries for all key employees are based on research from the asae publication and compared to local wage data obtained from internet research. Form 990, part vi, section a, line 15: compensation for the executive director is established using comparability data from the association compensation and benefits study obtained from the asae. The most recent publication of the data was recently acquired. Information from that publication was also compared to a number of internet resources, which is undocumented in our records. At the end of each fiscal year, the executive director is evaluated by the board of directors based on the written expectations given at the beginning of the fiscal year. This, along with the compensation data gathered from asae, is the basis for increases, if any, in compensation.”
Form 990, Part VI, Section C, Line 19
“Our governing documents are provided on our website. Our financial statements are published in our annual report, which is also posted on our website. The audited financial statements are kept readily available in our office and provided upon demand to anyone who requests them.”
Filing and Contact Details
Filer
- Filer Name
- National Association for Campus
- EIN
- 57-0515273
- Phone
- 8037326222
- Address
- 13 HARBISON WAY, COLUMBIA, SC 29212
Signing Officer
- Name
- Jameson Root
- Title
- COO and Interim Executive Director
- Phone
- 8037326222
- Signed
- 2025-09-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jameson Root
- Formed
- 1968
- Legal Domicile
- Sc
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 17
- Volunteers
- 192
Preparer
- Firm
- Davis & Company Cpas
- Address
- PO BOX 1552, MOUNT PLEASANT, SC 29465
- Preparer
- Lesley Kelly
- Phone
- 8438813315
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“Us gaap requires management to evaluate income tax positions taken by the organization and to recognize an income tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be substantiated upon examination by the internal revenue service ("irs"). The organization has identified its income tax status as a tax-exempt entity as its only significant income tax position; however, the organization had determined that such income tax position does not result in an uncertainty requiring recognition in the financial statements. The organization is not currently under examination by any taxing jurisdiction.”
Raw XML AppendixShowing 400 of 475 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/ActivityOrMissionDesc | 0 | NACA EMPOWERS MEMBERS TO AMPLIFY THE CAMPUS EXPERIENCE THROUGH INCLUSIVE LEARNING, MEANINGFUL CONNECTIONS, AND ENGAGING ENTERTAINMENT THAT TRANSFORMS COLLEGE COMMUNITIES |
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| IRS990/Desc | 0 | EACH YEAR NACA CONDUCTS FIVE REGIONAL CONFERENCES AND ONE NACA LIVE CONVENTION. IN ADDITION, EACH SUMMER, NACA OFFERS IN-PERSON EXPERIENTIAL LEARNING OPPORTUNITIES FOR STUDENTS AND PROFESSIONALS. NACA IS FUNDED BY SCHOOL MEMBERSHIP, ASSOCIATE MEMBERSHIP AND AFFILIATE MEMBERSHIPS. |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 23567 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 53659 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 53659 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 4534 |
| IRS990/InterestGrp/TotalAmt | 0 | 4534 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 44122 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 44122 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1807104 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1961071 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 369995 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1648639 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 11818 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 864524 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | NACA EMPOWERS MEMBERS TO AMPLIFY THE CAMPUS EXPERIENE THROUGH INCLUSIVE LEARNING,MEANINGFUL CONNECTIONS, AND ENGAGING ENTERTAINMENT THAT TRANSFORMS COLLEGE COMMUNITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1864182 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 110828 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 110828 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1864182 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16107 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 53440 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 252794 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | DATA PROCESSING |
| IRS990/OtherExpensesGrp/Desc | 1 | INSTITUTES |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | BOARD OF DIRECTORS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 89471 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 24973 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 109353 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 144348 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30520 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 30209 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 198824 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 144348 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 55493 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 30209 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 561000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SALES COMMISSIONS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 18999 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 18999 |
| IRS990/OtherRevenueTotalAmt | 0 | 312413 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 129300 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 158033 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 287333 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 54251 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 49382 |
| IRS990/PrincipalOfficerNm | 0 | JAMESON ROOT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 513120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONVENTION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INSTITUTES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | COLLABORATIVE ARRANGEM |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PUBLICATIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2009294 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 226504 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 15400 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 10194 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 226504 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 10194 |
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| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 564511 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 963768 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 181641 |
| IRS990/PYOtherExpensesAmt | 0 | 2499567 |
| IRS990/PYOtherRevenueAmt | 0 | 295159 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2579031 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 95130 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1424902 |
| IRS990/PYTotalExpensesAmt | 0 | 3924469 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4019599 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -445844 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2009294 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 611274 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 52261 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 864524 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 90174 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 613879 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 704053 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 177407 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 596071 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 773478 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4039123 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 102414 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 102414 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 68694 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 68694 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 252794 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEPOSITS |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3593279 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | US GAAP REQUIRES MANAGEMENT TO EVALUATE INCOME TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO RECOGNIZE AN INCOME TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUBSTANTIATED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS"). THE ORGANIZATION HAS IDENTIFIED ITS INCOME TAX STATUS AS A TAX-EXEMPT ENTITY AS ITS ONLY SIGNIFICANT INCOME TAX POSITION; HOWEVER, THE ORGANIZATION HAD DETERMINED THAT SUCH INCOME TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 369995 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 252794 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4039123 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3593279 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3593279 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4039123 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 210318 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 210318 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MEMBERS WHOM ALL HAVE EQUAL RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS ELECT THE PERSONS WHO SERVE ON THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE DIRECTOR, WHO ALSO SERVES AS THE SECRETARY ON THE BOARD OF DIRECTORS, REVIEWED THE 990 BEFORE IT WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS OF THE BOARD OF DIRECTORS SIGN CONFLICT OF INTEREST STATEMENTS THAT ARE UPDATED YEARLY. EACH YEAR, THE INCOMING CHAIR AND CHAIR ELECT OF THE BOARD ATTEND A TRAINING CALLED EXCEPTIONAL BOARDS HELD BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). PART OF THE TRAINING IS ON CONFLICT OF INTEREST DISCLOSURE AND MONITORING. THIS TRAINING EQUIPS THESE OFFICERS WITH THE UNDERSTANDING OF THE NEED TO AVOID ANY TAINT OF CONFLICT OF INTEREST AT THE BOARD LEVEL. IT CREATES A CULTURE IN WHICH TRANSPARENCY IS REQUIRED AND BECAUSE THESE BOARD MEMBERS' POSITIONS AT THEIR SCHOOLS ARE SIMILAR, POLICING EACH OTHER AS TO HOW AN INDIVIDUAL'S VOTE MIGHT FINANCIALLY OR OTHERWISE BENEFIT THE INDIVIDUAL IS EASY FOR THEM TO DETERMINE AND BRING TO LIGHT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SALARIES FOR ALL KEY EMPLOYEES ARE BASED ON RESEARCH FROM THE ASAE PUBLICATION AND COMPARED TO LOCAL WAGE DATA OBTAINED FROM INTERNET RESEARCH. FORM 990, PART VI, SECTION A, LINE 15: COMPENSATION FOR THE EXECUTIVE DIRECTOR IS ESTABLISHED USING COMPARABILITY DATA FROM THE ASSOCIATION COMPENSATION AND BENEFITS STUDY OBTAINED FROM THE ASAE. THE MOST RECENT PUBLICATION OF THE DATA WAS RECENTLY ACQUIRED. INFORMATION FROM THAT PUBLICATION WAS ALSO COMPARED TO A NUMBER OF INTERNET RESOURCES, WHICH IS UNDOCUMENTED IN OUR RECORDS. AT THE END OF EACH FISCAL YEAR, THE EXECUTIVE DIRECTOR IS EVALUATED BY THE BOARD OF DIRECTORS BASED ON THE WRITTEN EXPECTATIONS GIVEN AT THE BEGINNING OF THE FISCAL YEAR. THIS, ALONG WITH THE COMPENSATION DATA GATHERED FROM ASAE, IS THE BASIS FOR INCREASES, IF ANY, IN COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OUR GOVERNING DOCUMENTS ARE PROVIDED ON OUR WEBSITE. OUR FINANCIAL STATEMENTS ARE PUBLISHED IN OUR ANNUAL REPORT, WHICH IS ALSO POSTED ON OUR WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE KEPT READILY AVAILABLE IN OUR OFFICE AND PROVIDED UPON DEMAND TO ANYONE WHO REQUESTS THEM. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3155075 |
| IRS990/TotalAssetsEOYAmt | 0 | 2946278 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3155075 |
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