Civic Intelligence

National Association for Campus Activities

990 • Fiscal year 2019 • EIN 57-0515273

May 01, 2018 to Apr 30, 2019 • Filed on Aug 26, 2019

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

0.43x

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

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.23x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Net Margin

32nd percentile

0.4%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$225,730

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Asset Growth

62nd percentile

7.0%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

1.9%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,662,138

Up $175,102 (+7.0%) from 2018

Net Assets

Up

$1,514,217

Up $30,555 (+2.1%) from 2018

Liabilities

Up

$1,147,921

Up $144,547 (+14%) from 2018

Revenue

Up

$4,936,767

Up $92,902 (+1.9%) from 2018

Expenses

Up

$4,916,565

Up $245,380 (+5.3%) from 2018

Net Income

Down

$20,202

Down $152,478 (-88%) from 2018

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

2019

Assets$2,662,138
Liabilities$1,147,921
Net Assets$1,514,217

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

2019

Revenue$4,936,767
Expenses$4,916,565
Net Income$20,202
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Aug 26, 2019
Return Version
2018v3.1
Gross Receipts
$5,234,621
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$1,224,896$1,304,698▲ $79,802
Land, Buildings, and Equipment, Net$634,145$618,368▼ $15,777
Cash and Non-Interest-Bearing Accounts$88,178$201,935▲ $113,757
Accounts Receivable$163,816$141,841▼ $21,975
Savings and Temporary Cash Investments$133,492$124,641▼ $8,851
Prepaid Expenses and Deferred Charges$80,073$118,071▲ $37,998
Total Assets$2,487,036$2,662,138▲ $175,102
Other Assets Total$162,436$152,584▼ $9,852
Liabilities
Deferred Revenue$767,580$913,735▲ $146,155
Accounts Payable and Accrued Expenses$208,599$205,043▼ $3,556
Other Liabilities$27,195$29,143▲ $1,948
Total Liabilities$1,003,374$1,147,921▲ $144,547
Net Assets / Fund Balance
Unrestricted Net Assets$1,430,121$1,458,932▲ $28,811
Temporarily Rstr Net Assets$53,541$55,285▲ $1,744
Total Net Assets Fund Balance$1,483,662$1,514,217▲ $30,555
Total Liabilities and Net Assets / Fund Balance$2,487,036$2,662,138▲ $175,102

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$105,894$733,944$839,838
Buildings$235,060$476,243$711,303
Land$277,414-$277,414
Other Assets Org$3,763--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Toby CummingsExecutive DiFT$208,352$17,378$225,730
Toby CummingsExecutive Director-$208,352$17,378$225,730

Board Members and Trustees

NameTitle
Demetria Bell AndersonChair
Becky RiopelChair-elect
Brenda BakerFinance Dire
Ebony RamseyGeneral Memb
Edie MccrackenGeneral Memb
Josh BrandfonGeneral Memb
Katie ReichnerGeneral Memb
Lashaundra RandolphGeneral Memb
Saville HarrisGeneral Memb
Dave MaebonGuest Member
Terrell StrayhornGurst Member
Lucy CroftImmediate Pa

Highest Paid Contractors

ContractorServicesLocationCompensation
Clearwing ProductionsShowcase Produc11101 W MITCHELL STREET, Milwaukee, WI 53214$252,708
Connecticut Convention CenterFacility Rental100 COLUMBUS BLVD 400, Hartford, CT 06103$243,510
Carolina Software As A ServiceIt Support10125 NEW CUT ROAD, Campobello, SC 29322$182,836
Greater Columbus ConventionFacility Rental400 N HIGH ST, Columbus, OH 43215$151,644
Ontario Convention CenterFacility Rental2000 E CONVENTION CENTER WAY, Ontario, CA 91764$141,858
Revenue and Support

Revenue Composition

Contributions and Grants
$1,037,263
Program Service Revenue
$3,729,714
Investment Income
$54,285
Other Revenue
$115,505
Change in Net Assets
$20,202

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,926,745
Revenue Not Reported on Financial Statements
$10,022
Revenue Not Reported on Form 990
$36,495
Total Revenue per Audited Statements
$4,963,240
Total Revenue per Form 990
$4,936,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,577,965
Salaries, Compensation, and Employee Benefits$1,338,600
Total Fundraising Expense$7,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,293,542--$2,293,542
Other Salaries and Wages$826,568$239,971-$1,066,539
All Other Expenses$318,835$44,199-$363,034
Other Employee Benefits$106,074$30,796-$136,870
Depreciation Depletion$91,784$26,648-$118,432
Fees for Services Other$75,538$21,930$7,491$104,959
Payroll Taxes$66,190$19,216-$85,406
Other Expenses$74,484$26,402-$74,484
Pension Plan Contributions$38,583$11,202-$49,785
Advertising$25,545$7,416-$32,961
Insurance$20,920$6,074-$26,994
Travel$16,117$4,679-$20,796
Occupancy$12,505$3,631-$16,136
Fees for Services Accounting$12,110$3,515-$15,625
Fees for Services Legal$6,601$1,917-$8,518
Office Expenses$1,791$520-$2,311
Interest$535$155-$690
Total Functional Expenses$4,403,164$505,910$7,491$4,916,565

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,916,565
Total Expenses per Audited Statements$4,916,565
Total Expenses per Form 990$4,916,565
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$29,143
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
Brenda Baker
Title
Finance Director
Phone
8037326222
Signed
2019-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Baker
Formed
1968
Voting Board Members
9
Independent Board Members
9
Employees
27
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/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt4GENERAL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt5GENERAL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt6GENERAL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt7GENERAL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt8GENERAL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt10GUEST MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12FINANCE DIRE
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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/ProgramServiceRevenueGrp/Desc0CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2INSTITUTES
IRS990/ProgramServiceRevenueGrp/Desc3EVENT PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAMMING MAGAZINE
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATIONS INCLUDING ANNUAL SUBSCRIPTION (8 ISSUES) OF "CAMPUS ACTIVITIES PROGRAMMING" MAGAZINE SENT TO ALL MEMBERS. ARTICLES FOCUS ON TOPICS RELATED TO PROGRAMMING OF CAMPUS EVENTS. OTHER PUBLICATIONS ARE E-NEWSLETTERS TARGETING SEGMENTS OF MEMBERSHIP AND ONLINE MEMBERSHIP DIRECTORIES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt024396
IRS990/ProgSrvcAccomActy3Grp/Desc0INSTITUTES AND WEBINARS MAKE UP ADDITIONAL PROFESSIONAL DEVELOPMENT 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0733944
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0839838
IRS990ScheduleD/ExpensesSubtotalAmt04916565
IRS990ScheduleD/InvestmentExpensesNotIncldAmt010022
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0277414
IRS990ScheduleD/NetUnrealizedGainsInvstAmt036495
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0141170
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt17651

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