Civic Intelligence

N S a Foundation Inc.

990 • Fiscal year 2016 • EIN 86-0448434

Jun 01, 2015 to May 31, 2016 • Filed on Feb 09, 2017

1500 South Priest DriveTempe, AZ 85281

(480) 968-2552

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.36x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$249,247

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 273.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

46th percentile

0.2%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

4th percentile

-58%

Faster revenue growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,832,079

Up $8,029 (+0.2%) from 2015

Net Assets

Down

$3,798,980

Down $5,385 (-0.1%) from 2015

Liabilities

Up

$33,099

Up $13,414 (+68%) from 2015

Revenue

Down

$91,181

Down $125,904 (-58%) from 2015

Expenses

Down

$118,955

Down $28,541 (-19%) from 2015

Net Income

Down

-$27,774

Down $97,363 (-140%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,036,885Liabilities 2011: $12,362Net Assets 2011: $3,024,5232011Assets 2012: $3,088,625Liabilities 2012: $8,712Net Assets 2012: $3,079,9132012Assets 2013: $3,357,196Liabilities 2013: $6,380Net Assets 2013: $3,350,8162013Assets 2014: $3,681,489Liabilities 2014: $39,872Net Assets 2014: $3,641,6172014Assets 2015: $3,824,050Liabilities 2015: $19,685Net Assets 2015: $3,804,3652015Assets 2016: $3,832,079Liabilities 2016: $33,099Net Assets 2016: $3,798,9802016Assets 2017: $4,136,791Liabilities 2017: $300Net Assets 2017: $4,136,4912017Assets 2018: $4,471,828Liabilities 2018: $20,990Net Assets 2018: $4,450,8382018Assets 2019: $4,501,517Liabilities 2019: $100,712Net Assets 2019: $4,400,8052019Assets 2020: $4,977,136Liabilities 2020: $36,500Net Assets 2020: $4,940,6362020Assets 2021: $5,676,789Liabilities 2021: $10,245Net Assets 2021: $5,666,5442021Assets 2022: $4,669,613Liabilities 2022: $6,388Net Assets 2022: $4,663,2252022Assets 2023: $5,086,671Liabilities 2023: $26,103Net Assets 2023: $5,060,5682023Assets 2024: $5,408,377Liabilities 2024: $19,970Net Assets 2024: $5,388,4072024

Highlighted filing

2016

Assets$3,832,079
Liabilities$33,099
Net Assets$3,798,980

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $125,8822011Expenses 2012: $62,9552012Revenue 2013: $123,530Expenses 2013: $62,063Net Income 2013: $61,4672013Revenue 2014: $144,432Expenses 2014: $51,945Net Income 2014: $92,4872014Revenue 2015: $217,085Expenses 2015: $147,496Net Income 2015: $69,5892015Revenue 2016: $91,181Expenses 2016: $118,955Net Income 2016: -$27,7742016Revenue 2017: $222,956Expenses 2017: $110,060Net Income 2017: $112,8962017Revenue 2018: $397,967Expenses 2018: $278,004Net Income 2018: $119,9632018Revenue 2019: $170,168Expenses 2019: $306,793Net Income 2019: -$136,6252019Revenue 2020: $186,801Expenses 2020: $147,317Net Income 2020: $39,4842020Revenue 2021: $170,044Expenses 2021: $167,735Net Income 2021: $2,3092021Revenue 2022: $354,185Expenses 2022: $325,033Net Income 2022: $29,1522022Revenue 2023: $172,810Expenses 2023: $488,761Net Income 2023: -$315,9512023Revenue 2024: $604,354Expenses 2024: $386,594Net Income 2024: $217,7602024

Highlighted filing

2016

Revenue$91,181
Expenses$118,955
Net Income-$27,774
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Feb 9, 2017
Return Version
2015v3.0
Gross Receipts
$296,297
Mission and Program Overview

Mission

To serve members and the public through financial help for nsa members and their families who are facing health or natural disaster emergencies, provide scholarships for speech/communications students, and fund research related to the speaking profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,363,266$3,302,839▼ $60,427
Savings and Temporary Cash Investments$244,930$386,613▲ $141,683
Cash and Non-Interest-Bearing Accounts$213,327$135,792▼ $77,535
Prepaid Expenses and Deferred Charges$1,689$1,689→ $0
Total Assets$3,824,050$3,832,079▲ $8,029
Other Assets Total$838$5,146▲ $4,308
Liabilities
Other Liabilities$1,986$20,274▲ $18,288
Accounts Payable and Accrued Expenses$17,699$0▼ $17,699
Deferred Revenue$0$12,825▲ $12,825
Total Liabilities$19,685$33,099▲ $13,414
Net Assets / Fund Balance
Unrestricted Net Assets$3,420,389$3,438,310▲ $17,921
Temporarily Rstr Net Assets$383,976$360,670▼ $23,306
Total Net Assets Fund Balance$3,804,365$3,798,980▼ $5,385
Total Liabilities and Net Assets / Fund Balance$3,824,050$3,832,079▲ $8,029
Compensation and Service Providers

Board Members and Trustees

NameTitle
Al Walker Csp CpaeChair
Nido R Qubein Csp CpaeFounder and Chairman Emeri
Stephen TweedImmediate Past Chair
Stacy TetschnerExecutive Director
Chad Hymas Csp CpaeTrustee
Francis Bologna CPATrustee
John B Molidor PhdTrustee
Monica Wofford Csp MbaTrustee
Neen James Mba CspTrustee
Patrick Henry CspTrustee
Stacey Lynn HankeTrustee
Ruby Newell-legner CspTrustee - Ex-officio
Revenue and Support

Revenue Composition

Contributions and Grants
$62,560
Program Service Revenue
$0
Investment Income
$58,866
Other Revenue
$-30,245
All Other Contributions
$35,560
Change in Net Assets
$-27,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$103,750
Other Expenses$15,205
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$99,750--$99,750
Fees for Services Accounting-$9,600-$9,600
Office Expenses-$4,443-$4,443
Grants to Domestic Orgs$4,000--$4,000
Conferences and Meetings-$1,162-$1,162
Total Functional Expenses$103,750$15,205$0$118,955
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kugler Education Fund - South Africa PartnersBoston, MA501(c)(3)For Use in Technology Such as Computers, Etc.$4,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$70,320
Fundraising Gross Income$40,075
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner and Concert$67,075$40,075$22,300$17,775
Total Events$67,075$40,075$70,320$-30,245
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 National Speakers Association$20,274
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole member of the foundation is the national speakers association (nsa).

Form 990, Part VI, Section A, Line 7A

All trustess are elected by the sole member of the foundation, the nsa.

Form 990, Part VI, Section A, Line 7B

The sole member (nsa) has the right and authority to approve the following corporation actions: a. Amendments to the articles of incorporation or the bylaws; b. Incurrence of indebtedness by the foundation (other than trade debt incurred in the ordinary course of the foundation's operations); c. Adoption of a plan of merger or consolidation; d. Sale, lease, exchange, mortgage, pledge or other disposition of all, or substantially all, the assets of the corporation; and e. Dissolution of the corporation.

Form 990, Part VI, Section B, Line 11

The treasurer of the organization distributes a pdf copy of the 990 return to all board members for review and comment prior to being filed. At the first meeting of the board following the filing of the 990 with the irs, the complete form 990 is presented to the board by the organization's lead officers with responsibility over the form 990's review; thereafter, questions are taken and the form, its preparation, and its public relation impact are discussed.

Form 990, Part VI, Section B, Line 12C

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15

The organization does not currently have any paid officers or key employees.

Form 990, Part VI, Section C, Line 19

The organization will provide in a timely manner, copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
Nsa Foundation Inc
EIN
86-0448434
Phone
4809682552
Address
1500 SOUTH PRIEST DRIVE, TEMPE, AZ 85281

Signing Officer

Name
Stacy Tetschner
Title
CEO
Phone
4809682552
Signed
2017-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Tetschner
Formed
1983
Legal Domicile
Az
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
28

Preparer

Firm
Cliftonlarsonallen Llp
Address
20 E THOMAS RD STE 2300, PHOENIX, AZ 85012
Preparer
Ben L Darwin CPA
Phone
6022662248
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, PAGE 12, LINE 2C:

The organization has not changed either its oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The association and foundation are not-for-profit organizations exempt from federal and state income taxes under the provisions of the internal revenue code section 501(c)(6) and 501(c)(3), respectively. The association and foundation are not classified as private foundations. In addition, the foundation qualifies for the charitable contribution deduction under section 170(b)(1)(a)(11) and is classified as an organization other than a private foundation under section 509(a)(2). Income determined to be unrelated business taxable income is taxable to the organization. The internal revenue code section 513(a) defines an unrelated trade or business of an exempt organization as any trade or business which is not substantially related to the exercise or performance of its exempt purpose. Certain advertising and conference center rental income of the association is considered unrelated business income. The association has provided for federal and state of arizona unrelated business income tax of $0 at may 31, 2016 and 2015. Federal and state tax returns of the association and foundation are subject to examination by the internal revenue service and state taxing authorities as defined under regulations of the taxing authorities.

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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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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0838
IRS990/OtherAssetsTotalGrp/EOYAmt05146
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt01986
IRS990/OtherLiabilitiesGrp/EOYAmt020274
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01689
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01689
IRS990/PrincipalOfficerNm0STACY TETSCHNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE PROFESSIONAL SPEAKER BENEFIT FUND PROVIDES ASSISTANCE TO NSA MEMBERS OR THEIR FAMILIES. FUNDS ARE INTENDED FOR MEMBERS AND THEIR FAMILIES WHO MAY BE INDIGENT, FACE CATASTROPHIC HEALTH EMERGENCIES, CATASTROPHIC LOSSES DUE TO FIRE/EARTHQUAKES/ TORNADO/ETC. OR OUTLIVE THEIR ASSETS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt069750
IRS990/ProgSrvcAccomActy2Grp/GrantAmt069750
IRS990/ProgSrvcAccomActy3Grp/Desc0THE NSA FOUNDATION PROVIDES SUPPORT TO OTHER COMMUNITY CHARITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt04000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0163328
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0138500
IRS990/PYInvestmentIncomeAmt092084
IRS990/PYOtherExpensesAmt08996
IRS990/PYOtherRevenueAmt0-38327
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt069589
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0147496
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0217085
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-27774
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0244930
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0386613
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd01
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SOLE MEMBER OF THIS FOUNDATION, WHICH IS THE ONLY SUPPORTED ORGANIZATION, THE NATIONAL SPEAKERS ASSOCIATION (NSA), IS A SECTION 501(C)(6) ORGANIZATION THAT DOES NOT RECEIVE A DETERMINATION LETTER FROM THE IRS RULING ON EITHER THE SECTION 509(A)(1) OR 509(A)(2) SUPPORT TEST. HOWEVER, ALL OF THIS INFORMATION IS AVAILABLE TO THIS SUPPORTING ORGANIZATION THAT IS CONTROLLED BY THE SUPPORTED ORGANIZATION. THE ORGANIZATION'S CPA FIRM PERFORMED A SUPPORT TEST UNDER SECTION 509(A)(2) USING THE SUPPORT INFORMATION FROM THE 2010, 2011, 2012, 2013 AND 2014 FORMS 990 FOR THE SUPPORTED ORGANIZATION, NSA. THE PUBLIC SUPPORT PERCENTAGE WAS 95.78%, WELL ABOVE THE 33 1/3% MINIMUM NEEDED. THE INVESTMENT INCOME PERCENTAGE WAS 4.16%, WELL BELOW THE 33 1/3% MAXIMUM ALLOWED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION'S CPA FIRM PERFORMED A SUPPORT TEST UNDER SECTION 509(A)(2) USING THE SUPPORT INFORMATION FROM THE 2010, 2011, 2012, 2013 AND 2014 FORMS 990 FOR THE SUPPORTED ORGANIZATION, NSA. THE PUBLIC SUPPORT PERCENTAGE WAS 95.78%, WELL ABOVE THE 33 1/3% MINIMUM NEEDED. THE INVESTMENT INCOME PERCENTAGE WAS 4.16%, WELL BELOW THE 33 1/3% MAXIMUM ALLOWED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE FOUNDATION DID NOT MAKE SUPPORT PAYMENTS TO THE SUPPORTED ORGANIZATION. THEY INSTEAD OPERATED THEIR OWN PROGRAMS FOR WHICH THEY OBTAINED TAX-EXEMPT STATUS AND THAT ARE DESCRIBED IN PART III, LINES 4 ON PAGE 2 OF THE FORM 990. IT IS THROUGH THESE CHARATABLE PROGRAMS THAT THEY SUPPORTED THE MEMBERSHIP OF THE SUPPORTED ORGANIZATION ALONG WITH OTHER CHARITABLE ACTIVITIES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3B:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION A, LINE 3C:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0860290674
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd09
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0NATIONAL SPEAKERS ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020274
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO NATIONAL SPEAKERS ASSOCIATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AND FOUNDATION ARE NOT-FOR-PROFIT ORGANIZATIONS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(6) AND 501(C)(3), RESPECTIVELY. THE ASSOCIATION AND FOUNDATION ARE NOT CLASSIFIED AS PRIVATE FOUNDATIONS. IN ADDITION, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(11) AND IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME IS TAXABLE TO THE ORGANIZATION. THE INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. CERTAIN ADVERTISING AND CONFERENCE CENTER RENTAL INCOME OF THE ASSOCIATION IS CONSIDERED UNRELATED BUSINESS INCOME. THE ASSOCIATION HAS PROVIDED FOR FEDERAL AND STATE OF ARIZONA UNRELATED BUSINESS INCOME TAX OF $0 AT MAY 31, 2016 AND 2015. FEDERAL AND STATE TAX RETURNS OF THE ASSOCIATION AND FOUNDATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES AS DEFINED UNDER REGULATIONS OF THE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt020274
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt027000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt070320
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER AND CONCERT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt039545
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt039545
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt067075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt067075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040075
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-30245
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt08475
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt08475
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022300
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022300
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt069750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt130000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BENEVOLENT CASH ASSISTANCE FOR HARDSHIP EXPENSES SUCH AS MEDICAL EXPENSES, UTILITIES, FOOD, ETC
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990ScheduleI/RecipientTable/CashGrantAmt04000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOR USE IN TECHNOLOGY SUCH AS COMPUTERS, ETC.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KUGLER EDUCATION FUND - SOUTH AFRICA PARTNERS
IRS990ScheduleI/RecipientTable/RecipientEIN0043396641
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt089 SOUTH STREET SUITE 401
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOSTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002111
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE RECIPIENTS OF SCHOLARSHIP AWARDS ARE REQUIRED TO BE VERIFIED BY THE RECIPIENT'S EDUCATIONAL INSTITUTION. GRANTS MADE UNDER THE PROFESSIONAL SPEAKERS BENEVOLENT BENEFIT FUND ARE FOR VERIFIED CATASTROPHIC LOSSES ONLY. VERIFICATION OF SUCH LOSSES ARE A PART OF THE APPLICATION PROCESS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt015099
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0219910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt07738
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STACY TETSCHNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0249247
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BONUSES CAN BE EARNED BASED UPON CRITERIA SET BY THE BOARD AT THE BEGINNING OF THE YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE FOUNDATION IS THE NATIONAL SPEAKERS ASSOCIATION (NSA).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL TRUSTESS ARE ELECTED BY THE SOLE MEMBER OF THE FOUNDATION, THE NSA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE MEMBER (NSA) HAS THE RIGHT AND AUTHORITY TO APPROVE THE FOLLOWING CORPORATION ACTIONS: A. AMENDMENTS TO THE ARTICLES OF INCORPORATION OR THE BYLAWS; B. INCURRENCE OF INDEBTEDNESS BY THE FOUNDATION (OTHER THAN TRADE DEBT INCURRED IN THE ORDINARY COURSE OF THE FOUNDATION'S OPERATIONS); C. ADOPTION OF A PLAN OF MERGER OR CONSOLIDATION; D. SALE, LEASE, EXCHANGE, MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, THE ASSETS OF THE CORPORATION; AND E. DISSOLUTION OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED. AT THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATION'S LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990'S REVIEW; THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT ARE DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT CURRENTLY HAVE ANY PAID OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, PAGE 12, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.41$0.02$5.39$0.60$0.39$0.22
2023Detailed filing. Detailed filing data is available for this year.$5.09$0.03$5.06$0.17$0.49$0.32
2022Detailed filing. Detailed filing data is available for this year.$4.67$0.01$4.66$0.35$0.33$0.03
2021Detailed filing. Detailed filing data is available for this year.$5.68$0.01$5.67$0.17$0.17$0.00
2020Detailed filing. Detailed filing data is available for this year.$4.98$0.04$4.94$0.19$0.15$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.50$0.10$4.40$0.17$0.31$0.14
2018Detailed filing. Detailed filing data is available for this year.$4.47$0.02$4.45$0.40$0.28$0.12
2017Detailed filing. Detailed filing data is available for this year.$4.14$0.00$4.14$0.22$0.11$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.83$0.03$3.80$0.09$0.12$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.82$0.02$3.80$0.22$0.15$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.68$0.04$3.64$0.14$0.05$0.09
2013Summary only. Only limited summary data is available for this year.$3.36$0.01$3.35$0.12$0.06$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.01$3.08$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.01$3.02$0.13