Civic Intelligence

National Association for Campus Activities

990 • Fiscal year 2017 • EIN 57-0515273

May 01, 2016 to Apr 30, 2017 • Filed on Sep 13, 2017

13 Harbison WayColumbia, SC 29212

(803) 732-6222

Siviq Scores

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

Liabilities / Assets

75th percentile

0.45x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.23x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

26th percentile

-1.7%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$188,015

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

15th percentile

-4.6%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

3.4%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,408,445

Down $116,999 (-4.6%) from 2016

Net Assets

Down

$1,323,736

Down $23,864 (-1.8%) from 2016

Liabilities

Down

$1,084,709

Down $93,135 (-7.9%) from 2016

Revenue

Up

$4,817,470

Up $157,247 (+3.4%) from 2016

Expenses

Up

$4,900,059

Up $156,580 (+3.3%) from 2016

Net Income

Up

-$82,589

Up $667 (+0.8%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,261,450Liabilities 2010: $1,829,312Net Assets 2010: $432,1382010Assets 2011: $2,464,042Liabilities 2011: $1,663,515Net Assets 2011: $800,5272011Assets 2012: $2,319,410Liabilities 2012: $1,270,745Net Assets 2012: $1,048,6652012Assets 2013: $2,609,971Liabilities 2013: $1,274,783Net Assets 2013: $1,335,1882013Assets 2014: $3,116,238Liabilities 2014: $1,594,833Net Assets 2014: $1,521,4052014Assets 2015: $2,880,171Liabilities 2015: $1,371,028Net Assets 2015: $1,509,1432015Assets 2016: $2,525,444Liabilities 2016: $1,177,844Net Assets 2016: $1,347,6002016Assets 2017: $2,408,445Liabilities 2017: $1,084,709Net Assets 2017: $1,323,7362017Assets 2018: $2,487,036Liabilities 2018: $1,003,374Net Assets 2018: $1,483,6622018Assets 2019: $2,662,138Liabilities 2019: $1,147,921Net Assets 2019: $1,514,2172019Assets 2020: $2,371,898Liabilities 2020: $1,016,579Net Assets 2020: $1,355,3192020Assets 2021: $3,024,965Liabilities 2021: $1,077,322Net Assets 2021: $1,947,6432021Assets 2022: $2,894,078Liabilities 2022: $930,562Net Assets 2022: $1,963,5162022Assets 2023: $3,183,125Liabilities 2023: $968,229Net Assets 2023: $2,214,8962023Assets 2024: $3,155,075Liabilities 2024: $845,049Net Assets 2024: $2,310,0262024Assets 2025: $2,946,278Liabilities 2025: $1,082,096Net Assets 2025: $1,864,1822025

Highlighted filing

2017

Assets$2,408,445
Liabilities$1,084,709
Net Assets$1,323,736

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,101,5632010Expenses 2011: $4,201,5202011Expenses 2012: $4,498,6692012Revenue 2013: $4,808,104Expenses 2013: $4,553,780Net Income 2013: $254,3242013Revenue 2014: $4,949,148Expenses 2014: $4,802,711Net Income 2014: $146,4372014Revenue 2015: $4,736,398Expenses 2015: $4,734,419Net Income 2015: $1,9792015Revenue 2016: $4,660,223Expenses 2016: $4,743,479Net Income 2016: -$83,2562016Revenue 2017: $4,817,470Expenses 2017: $4,900,059Net Income 2017: -$82,5892017Revenue 2018: $4,843,865Expenses 2018: $4,671,185Net Income 2018: $172,6802018Revenue 2019: $4,936,767Expenses 2019: $4,916,565Net Income 2019: $20,2022019Revenue 2020: $4,677,382Expenses 2020: $4,754,684Net Income 2020: -$77,3022020Revenue 2021: $2,416,237Expenses 2021: $1,984,920Net Income 2021: $431,3172021Revenue 2022: $3,386,284Expenses 2022: $3,095,183Net Income 2022: $291,1012022Revenue 2023: $3,913,101Expenses 2023: $3,775,238Net Income 2023: $137,8632023Revenue 2024: $4,019,599Expenses 2024: $3,924,469Net Income 2024: $95,1302024Revenue 2025: $3,593,279Expenses 2025: $4,039,123Net Income 2025: -$445,8442025

Highlighted filing

2017

Revenue$4,817,470
Expenses$4,900,059
Net Income-$82,589
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Sep 13, 2017
Return Version
2016v3.0
Gross Receipts
$5,046,748
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.

The national association for campus activities (naca) advances campus activities in higher education through a business and learning partnership, creating educational and business opportunities for its school and professional members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,046,142$1,139,014▲ $92,872
Land, Buildings, and Equipment, Net$916,374$776,686▼ $139,688
Accounts Receivable$169,981$164,864▼ $5,117
Cash and Non-Interest-Bearing Accounts$110,588$128,918▲ $18,330
Prepaid Expenses and Deferred Charges$49,776$74,019▲ $24,243
Other Notes and Loans Receivable, Net$73,375--
Total Assets$2,525,444$2,408,445▼ $116,999
Other Assets Total$159,208$124,944▼ $34,264
Liabilities
Deferred Revenue$664,699$650,577▼ $14,122
Unsecured Notes Loans Payable$291,402$204,493▼ $86,909
Accounts Payable and Accrued Expenses$183,095$202,829▲ $19,734
Other Liabilities$38,648$26,810▼ $11,838
Total Liabilities$1,177,844$1,084,709▼ $93,135
Net Assets / Fund Balance
Unrestricted Net Assets$1,297,248$1,270,425▼ $26,823
Temporarily Rstr Net Assets$50,352$53,311▲ $2,959
Total Net Assets Fund Balance$1,347,600$1,323,736▼ $23,864
Total Liabilities and Net Assets / Fund Balance$2,525,444$2,408,445▼ $116,999

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$219,057$508,864$727,921
Buildings$280,215$433,409$713,624
Land$277,414-$277,414
Other Assets Org$2,194--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Toby CummingsExecutive DiFT$188,015$188,015
Toby CummingsExecutive Director-$188,015$188,015

Board Members and Trustees

NameTitle
Dan FerguesonChair
Lucy CroftChair Elect
Becky RiopelMember at La
Demetria Bell AndersonMember at La
Ebony RamseyMember at La
Edie MccrackenMember at La
Joseph LizzaMember at La
Natalie Keller-parianoMember at La
Brian GardnerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Connecticut Convention CenterEvent Hosting100 COLUMBUS BLVD 400, Hartford, CT 06103$252,006
Carolina Software As A ServiceInformation Tec10125 NEW CUT ROAD, Campobello, SC 29322$189,271
Clearwing ProductionsProduction Setu11101 W MITCHELL STREET, Milwaukee, WI 53214$188,860
Baltimore Convention CenterEvent Hosting1 W PRATT ST, Baltimore, MD 21201$184,825
Disney DestinationsEvent HostingPO BOX 403411, Atlanta, GA 30384$170,586
Revenue and Support

Revenue Composition

Contributions and Grants
$948,811
Program Service Revenue
$3,687,998
Investment Income
$45,144
Other Revenue
$135,517
Change in Net Assets
$-82,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,808,781
Revenue Not Reported on Financial Statements
$8,689
Revenue Not Reported on Form 990
$67,414
Total Revenue per Audited Statements
$4,876,195
Total Revenue per Form 990
$4,817,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,479,930
Salaries, Compensation, and Employee Benefits$1,420,129
Total Fundraising Expense$6,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,369,385--$2,369,385
Other Salaries and Wages$870,816$252,817-$1,123,633
All Other Expenses$226,715$28,853-$255,568
Other Employee Benefits$161,101$46,772-$207,873
Depreciation Depletion$124,083$35,944-$160,027
Other Expenses$89,658$22,183-$89,658
Payroll Taxes$68,683$19,940-$88,623
Fees for Services Other$20,116$5,840$6,171$32,127
Insurance$21,884$6,354-$28,238
Fees for Services Accounting$14,725$4,275-$19,000
Occupancy$14,151$4,108-$18,259
Travel$13,545$3,933-$17,478
Fees for Services Legal$4,739$1,376-$6,115
Interest$4,092$1,188-$5,280
Advertising$913$265-$1,178
Office Expenses$870$252-$1,122
Total Functional Expenses$4,402,528$491,360$6,171$4,900,059

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,900,059
Total Expenses per Audited Statements$4,900,059
Total Expenses per Form 990$4,900,059
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$26,810
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 6

The organization has members whom all have equal rights.

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

The members elect the persons who serve on the board of directors.

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

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 he is 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, Page 6, Part VI, Line 15B

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, Page 6, Part VI, 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
Toby Cummings
Title
Executive Director
Phone
8037326222
Signed
2017-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Toby Cummings
Formed
1968
Voting Board Members
9
Independent Board Members
9
Employees
25
Volunteers
450

Preparer

Firm
Scott and Company LLC
Address
PO BOX 8388, COLUMBIA, SC 29202
Preparer
John M Price Jr
Phone
8032566021
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The national association for campus activities (naca) advances campus activities in higher education through a business and learning partnership, creating educational and business opportunities for its school and professional members.

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IRS990/MissionDesc0THE NATIONAL ASSOCIATION FOR CAMPUS ACTIVITIES (NACA) ADVANCES CAMPUS ACTIVITIES IN HIGHER EDUCATION THROUGH A BUSINESS AND LEARNING PARTNERSHIP, CREATING EDUCATIONAL AND BUSINESS OPPORTUNITIES FOR ITS SCHOOL AND PROFESSIONAL MEMBERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0INSTITUTES AND WEBINARS MAKE UP ADDITIONAL PROFESSIONAL DEVELOPEMENT OPPORTUNITIES FOR CAMPUS ACTIVITIES PROFESSIONALS, STUDENTS AND ASSOCIATES. THESE EDUCATIONAL OPPORTUNITIES INCLUDE TRAINING IN CONCERT MANAGEMENT, PROGRAMMING CAMPUS EVENTS, LEADERSHIP SKILLS, STUDENT ORGANIZATIONS AND STUDENT GOVERNMENT.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$1.08$1.86$3.59$4.04$0.45
2024Detailed filing. Detailed filing data is available for this year.$3.16$0.85$2.31$4.02$3.92$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.18$0.97$2.21$3.91$3.78$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.89$0.93$1.96$3.39$3.10$0.29
2021Detailed filing. Detailed filing data is available for this year.$3.02$1.08$1.95$2.42$1.98$0.43
2020Detailed filing. Detailed filing data is available for this year.$2.37$1.02$1.36$4.68$4.75$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.66$1.15$1.51$4.94$4.92$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.49$1.00$1.48$4.84$4.67$0.17
2017Detailed filing. Detailed filing data is available for this year.$2.41$1.08$1.32$4.82$4.90$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.53$1.18$1.35$4.66$4.74$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.88$1.37$1.51$4.74$4.73$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.12$1.59$1.52$4.95$4.80$0.15
2013Summary only. Only limited summary data is available for this year.$2.61$1.27$1.34$4.81$4.55$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$1.27$1.05$4.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$1.66$0.80$4.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$1.83$0.43$4.10