Civic Intelligence

National Association for Campus Activities Educational Foundation

990 • Fiscal year 2017 • EIN 57-0735535

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

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.05x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

56th percentile

5.9%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

96th percentile

$188,015

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 417.1% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

47th percentile

2.2%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$517,145

Up $10,905 (+2.2%) from 2016

Net Assets

Up

$514,951

Up $8,711 (+1.7%) from 2016

Liabilities

Up

$2,194

Up $2,194 from 2016

Revenue

Up

$45,073

Up $7,563 (+20%) from 2016

Expenses

Down

$42,418

Down $271 (-0.6%) from 2016

Net Income

Up

$2,655

Up $7,834 (+151%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $439,077Liabilities 2010: $0Net Assets 2010: $439,0772010Assets 2011: $446,537Liabilities 2011: $0Net Assets 2011: $446,5372011Assets 2012: $461,186Liabilities 2012: $0Net Assets 2012: $461,1862012Assets 2013: $491,297Liabilities 2013: $0Net Assets 2013: $491,2972013Assets 2014: $501,254Liabilities 2014: $800Net Assets 2014: $500,4542014Assets 2015: $520,309Liabilities 2015: $0Net Assets 2015: $520,3092015Assets 2016: $506,240Liabilities 2016: $0Net Assets 2016: $506,2402016Assets 2017: $517,145Liabilities 2017: $2,194Net Assets 2017: $514,9512017Assets 2018: $525,743Liabilities 2018: $3,610Net Assets 2018: $522,1332018Assets 2019: $558,007Liabilities 2019: $14,051Net Assets 2019: $543,9562019Assets 2020: $569,794Liabilities 2020: $0Net Assets 2020: $569,7942020Assets 2021: $657,608Liabilities 2021: $0Net Assets 2021: $657,6082021Assets 2022: $600,392Liabilities 2022: $64Net Assets 2022: $600,3282022Assets 2023: $635,280Liabilities 2023: $0Net Assets 2023: $635,2802023Assets 2024: $707,623Liabilities 2024: $1,369Net Assets 2024: $706,2542024Assets 2025: $772,915Liabilities 2025: $6,654Net Assets 2025: $766,2612025

Highlighted filing

2017

Assets$517,145
Liabilities$2,194
Net Assets$514,951

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $56,731Expenses 2010: $41,373Net Income 2010: $15,3582010Revenue 2011: $104,355Expenses 2011: $43,573Net Income 2011: $60,7822011Revenue 2012: $49,212Expenses 2012: $28,767Net Income 2012: $20,4452012Revenue 2013: $48,933Expenses 2013: $26,242Net Income 2013: $22,6912013Revenue 2014: $41,694Expenses 2014: $25,668Net Income 2014: $16,0262014Revenue 2015: $40,671Expenses 2015: $30,917Net Income 2015: $9,7542015Revenue 2016: $37,510Expenses 2016: $42,689Net Income 2016: -$5,1792016Revenue 2017: $45,073Expenses 2017: $42,418Net Income 2017: $2,6552017Revenue 2018: $58,250Expenses 2018: $40,417Net Income 2018: $17,8332018Revenue 2019: $62,355Expenses 2019: $44,364Net Income 2019: $17,9912019Revenue 2020: $66,238Expenses 2020: $27,913Net Income 2020: $38,3252020Revenue 2021: $100,100Expenses 2021: $36,887Net Income 2021: $63,2132021Revenue 2022: $38,837Expenses 2022: $50,417Net Income 2022: -$11,5802022Revenue 2023: $17,793Expenses 2023: $41,780Net Income 2023: -$23,9872023Revenue 2024: $98,966Expenses 2024: $55,913Net Income 2024: $43,0532024Revenue 2025: $111,135Expenses 2025: $77,456Net Income 2025: $33,6792025

Highlighted filing

2017

Revenue$45,073
Expenses$42,418
Net Income$2,655
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Sep 13, 2017
Return Version
2016v3.0
Gross Receipts
$137,408
Mission and Program Overview

Mission

Fundraising for scholarships awarded to college and university students, professional staff and others who work in the field of campus activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$488,465$508,554▲ $20,089
Cash and Non-Interest-Bearing Accounts$4,220$7,703▲ $3,483
Prepaid Expenses and Deferred Charges-$888-
Accounts Receivable$238--
Total Assets$506,240$517,145▲ $10,905
Other Assets Total$13,317--
Liabilities
Other Liabilities-$2,194-
Total Liabilities$0$2,194▲ $2,194
Net Assets / Fund Balance
Temporarily Rstr Net Assets$468,849$483,638▲ $14,789
Unrestricted Net Assets$37,391$31,313▼ $6,078
Total Net Assets Fund Balance$506,240$514,951▲ $8,711
Total Liabilities and Net Assets / Fund Balance$506,240$517,145▲ $10,905
Compensation and Service Providers

Employees

NameTitleOtherTotal
Toby CummingsExecutive Di$188,015$188,015

Board Members and Trustees

NameTitle
Greg DiekroegerChair
Regina HyattChair Elect
Toby CummingsExecutive Director
Rich RamosImmediate Pa
Christine StorkeMember at La
Erin MorrellMember at La
Michele DelaneyMember at La
Steve WestbrookMember at La
Revenue and Support

Revenue Composition

Contributions and Grants
$26,996
Program Service Revenue
$0
Investment Income
$18,077
Other Revenue
$0
All Other Contributions
$26,996
Change in Net Assets
$2,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$25,720
Total Fundraising Expense$11,749
Professional Fundraising Fees$10,981
Other Expenses$5,717
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$25,720--$25,720
Fees for Services Professional Fundraising--$10,981$10,981
Fees for Services Accounting-$4,321-$4,321
Other Expenses-$628$238$238
Total Functional Expenses$25,720$4,949$11,749$42,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$10,981
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Naca$2,194
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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 11B

The 990 was not reviewed by the entire governing body. The executive director, who serves as secretary of the board of directors, did review it.

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 memebers' 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 19

Our governing documents are provided on the website www.naca.org. Our financial statements are published in our annual report, which is also posted on the 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
57-0735535
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
1982
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
12

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated the tax positions of the foundation and does not believe that any uncertain tax positions or unrecognized tax benefits exist for the year ended april 30, 2017. The foundation's policy is to report accrued interest related to unrecognized tax benefits, when applicable, as interest expense and to report penalties as other expense.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE FOUNDATION AND DOES NOT BELIEVE THAT ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS EXIST FOR THE YEAR ENDED APRIL 30, 2017. THE FOUNDATION'S POLICY IS TO REPORT ACCRUED INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS, WHEN APPLICABLE, AS INTEREST EXPENSE AND TO REPORT PENALTIES AS OTHER EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalLiabilityAmt02194
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025720
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0188015
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TOBY CUMMINGS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0188015
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET AND APPROVED BY THE BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS NOT REVIEWED BY THE ENTIRE GOVERNING BODY. THE EXECUTIVE DIRECTOR, WHO SERVES AS SECRETARY OF THE BOARD OF DIRECTORS, DID REVIEW IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS 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 MEMEBERS' 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/ExplanationTxt2OUR GOVERNING DOCUMENTS ARE PROVIDED ON THE WEBSITE WWW.NACA.ORG. OUR FINANCIAL STATEMENTS ARE PUBLISHED IN OUR ANNUAL REPORT, WHICH IS ALSO POSTED ON THE WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE KEPT READILY AVAILABLE IN OUR OFFICE AND PROVIDED UPON DEMAND TO ANYONE WHO REQUESTS THEM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0468849
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0483638
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0506240
IRS990/TotalAssetsEOYAmt0517145
IRS990/TotalAssetsGrp/BOYAmt0506240
IRS990/TotalAssetsGrp/EOYAmt0517145
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt026996
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011749
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04949
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt025720
IRS990/TotalFunctionalExpensesGrp/TotalAmt042418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt02194
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02194
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0506240
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0514951
IRS990/TotalProgramServiceExpensesAmt025720
IRS990/TotalRevenueGrp/ExclusionAmt015858
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02219
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt045073
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0506240
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0517145
IRS990/TotReportableCompRltdOrgAmt0188015
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt037391
IRS990/UnrestrictedNetAssetsGrp/EOYAmt031313
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013 HARBISON WAY
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029212
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOBY CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037326222
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION FOR CAMPUS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACTIVITIES EDUCATIONAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0570735535
ReturnHeader/Filer/PhoneNum08037326222
ReturnHeader/Filer/USAddress/AddressLine1Txt013 HARBISON WAY
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029212
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CC70CB69349788BAE73736E6F3617F7207F5C4F9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId004D00C95407C249B3758A03EE0E75735643E555A
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571021392
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT AND COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 8388
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029202
ReturnHeader/PreparerPersonGrp/PhoneNum08032566021
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN M PRICE JR
ReturnHeader/ReturnTs02017-09-13T14:33:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-05-01
ReturnHeader/TaxPeriodEndDt02017-04-30
ReturnHeader/TaxYr02016

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.$7.73$0.07$7.66$1.11$0.77$0.34
2024Detailed filing. Detailed filing data is available for this year.$7.08$0.01$7.06$0.99$0.56$0.43
2023Detailed filing. Detailed filing data is available for this year.$6.35$0.00$6.35$0.18$0.42$0.24
2022Detailed filing. Detailed filing data is available for this year.$6.00$0.00$6.00$0.39$0.50$0.12
2021Detailed filing. Detailed filing data is available for this year.$6.58$0.00$6.58$1.00$0.37$0.63
2020Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$0.66$0.28$0.38
2019Detailed filing. Detailed filing data is available for this year.$5.58$0.14$5.44$0.62$0.44$0.18
2018Detailed filing. Detailed filing data is available for this year.$5.26$0.04$5.22$0.58$0.40$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.17$0.02$5.15$0.45$0.42$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.06$0.00$5.06$0.38$0.43$0.05
2015Detailed filing. Detailed filing data is available for this year.$5.20$0.00$5.20$0.41$0.31$0.10
2014Detailed filing. Detailed filing data is available for this year.$5.01$0.01$5.00$0.42$0.26$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.00$4.91$0.49$0.26$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$0.00$4.61$0.49$0.29$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.00$4.47$1.04$0.44$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.00$4.39$0.57$0.41$0.15