Civic Intelligence

National Association of State Park

EIN 86-0896436 • 501(c)6 • Columbia, SC

Profile

The organization's mission is to promote and advance the state park systems of america for their own significance, as well as for their important contributions to the nation's environment, heritage, health and economy; to provide a common forum for the exchange of information regarding state park programs and for other purposes.

10120 Two Notch Rd Ste2 Box322Columbia, SC 29223

www.stateparks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.14x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.16x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$105,269

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

51%

Faster revenue growth than 93% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$1,707,569

Up $244,141 (+17%) from 2023

Liabilities

Up

$234,595

Up $16,728 (+7.7%) from 2023

Net Assets

Up

$1,472,974

Up $227,413 (+18%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin76th percentile

Revenue

Up

$1,499,968

Up $509,195 (+51%) from 2023

Expenses

Up

$1,275,570

Up $488,412 (+62%) from 2023

Net Income

Up

$224,398

Up $20,783 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $166,696Liabilities 2011: $0Net Assets 2011: $166,6962011Assets 2012: $166,335Liabilities 2012: $0Net Assets 2012: $166,3352012Assets 2013: $171,003Liabilities 2013: $0Net Assets 2013: $171,0032013Assets 2014: $235,103Liabilities 2014: $0Net Assets 2014: $235,1032014Assets 2015: $280,177Liabilities 2015: $0Net Assets 2015: $280,1772015Assets 2016: $348,696Liabilities 2016: $0Net Assets 2016: $348,6962016Assets 2017: $525,975Liabilities 2017: $0Net Assets 2017: $525,9752017Assets 2018: $703,505Liabilities 2018: $0Net Assets 2018: $703,5052018Assets 2019: $782,326Liabilities 2019: $0Net Assets 2019: $782,3262019Assets 2020: $841,989Liabilities 2020: $48,592Net Assets 2020: $793,3972020Assets 2021: $972,443Liabilities 2021: $8,088Net Assets 2021: $964,3552021Assets 2022: $1,263,044Liabilities 2022: $227,848Net Assets 2022: $1,035,1962022Assets 2023: $1,463,428Liabilities 2023: $217,867Net Assets 2023: $1,245,5612023Assets 2024: $1,707,569Liabilities 2024: $234,595Net Assets 2024: $1,472,9742024

Highlighted filing

2024

Assets$1,707,569
Liabilities$234,595
Net Assets$1,472,974
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2011: $527,797Expenses 2011: $500,632Net Income 2011: $27,1652011Expenses 2012: $154,6092012Expenses 2013: $140,2382013Revenue 2014: $193,413Expenses 2014: $129,313Net Income 2014: $64,1002014Revenue 2015: $188,671Expenses 2015: $140,150Net Income 2015: $48,5212015Revenue 2016: $232,890Expenses 2016: $168,307Net Income 2016: $64,5832016Revenue 2017: $443,880Expenses 2017: $273,376Net Income 2017: $170,5042017Revenue 2018: $536,634Expenses 2018: $362,201Net Income 2018: $174,4332018Revenue 2019: $644,141Expenses 2019: $565,549Net Income 2019: $78,5922019Revenue 2020: $242,093Expenses 2020: $232,734Net Income 2020: $9,3592020Revenue 2021: $547,424Expenses 2021: $374,800Net Income 2021: $172,6242021Revenue 2022: $792,721Expenses 2022: $729,372Net Income 2022: $63,3492022Revenue 2023: $990,773Expenses 2023: $787,158Net Income 2023: $203,6152023Revenue 2024: $1,499,968Expenses 2024: $1,275,570Net Income 2024: $224,3982024

Highlighted filing

2024

Revenue$1,499,968
Expenses$1,275,570
Net Income$224,398
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,707,569
Liabilities
$234,595
Net assets
$1,472,974
Revenue
$1,499,968
Expenses
$1,275,570
Net income
$224,398
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.23$1.47$1.50$1.28$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.46$0.22$1.25$0.99$0.79$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.23$1.04$0.79$0.73$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.01$0.96$0.55$0.37$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.05$0.79$0.24$0.23$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.64$0.57$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.54$0.36$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.44$0.27$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.23$0.17$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.19$0.14$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.19$0.13$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.15
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.53$0.50$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,499,968
Mission and Program Overview

Mission

The organization's mission is to promote and advance the state park systems of america for their own significance, as well as for their important contributions to the nation's environment, heritage, health and economy; to provide a common forum for the exchange of information regarding state park programs and for other purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$729,664$992,493▲ $262,829
Savings and Temporary Cash Investments$473,156$599,171▲ $126,015
Accounts Receivable$246,642$100,840▼ $145,802
Prepaid Expenses and Deferred Charges$13,966$15,065▲ $1,099
Total Assets$1,463,428$1,707,569▲ $244,141
Liabilities
Accounts Payable and Accrued Expenses$186,013$204,640▲ $18,627
Deferred Revenue$31,854$29,955▼ $1,899
Total Liabilities$217,867$234,595▲ $16,728
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,226,158$1,457,305▲ $231,147
Net Assets With Donor Restrictions$19,403$15,669▼ $3,734
Total Net Assets Fund Balance$1,245,561$1,472,974▲ $227,413
Total Liabilities and Net Assets / Fund Balance$1,463,428$1,707,569▲ $244,141
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lewis LedfordExecutive DiFT$105,269$105,269

Board Members and Trustees

NameTitle
Paul MccormackBoard Chair
Lisa SumptionPast Chair
Rodney FranklinVice Chair
Andy CutkoDirector
David KellyDirector
Melissa BakerDirector
Nick NeylonDirector
Scott StrongDirector
Terry ColemanDirector
Raymond BivensSecretary-tr
Revenue and Support

Revenue Composition

Contributions and Grants
$318,872
Program Service Revenue
$1,148,835
Investment Income
$29,261
Other Revenue
$3,000
All Other Contributions
$48,572
Change in Net Assets
$224,398

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,499,968
Revenue Not Reported on Form 990
$3,015
Total Revenue per Audited Statements
$1,502,983
Total Revenue per Form 990
$1,499,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,151,031
Salaries, Compensation, and Employee Benefits$121,536
Grants and Similar Amounts Paid$3,003
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$821,853--$821,853
Current Officers, Directors, Trustees, and Key Employees$83,456$35,767-$119,223
Advertising$37,747--$37,747
Fees for Services Other$29,838$3,000-$32,838
Fees for Services Accounting$5,378$21,512-$26,890
Fees for Services Lobbying-$26,000-$26,000
Travel$24,434$440-$24,874
Office Expenses$872$10,448-$11,320
Fees for Services Legal$1,278$5,113-$6,391
Grants to Domestic Orgs$3,003--$3,003
Payroll Taxes$1,619$694-$2,313
Insurance-$1,131-$1,131
Other Expenses$1,065$8,640-$1,065
All Other Expenses-$83-$83
Total Functional Expenses$1,015,662$259,908$0$1,275,570

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,275,570
Total Expenses per Audited Statements$1,275,570
Total Expenses per Form 990$1,275,570
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Executive Dir.Fees for ServicesNo$89,541
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has members made up of the administrative head of the 50 state park systems and puerto rico for a total of 51 members.”

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

“Officers and board members are elected at annual meetings. Only active members are eligible to vote.”

Form 990, Page 6, Part VI, Line 11B

“The completed form 990 is reviewed and approved by the executive committee and an electronic copy is provided to all board members for review and comment prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization's conflict of interest policy requires that if a director has a material financial interest or a personal interest in a transaction to be undertaken by the corporation for itself or on its own behalf, then the interest must be disclosed to the board of directors (or, if applicable, the appropriate committee of the board of directors) before any action is taken by the corporation with respect to the transaction, and the director must not participate in the corporation's consideration of the transaction. On an annual basis, each director will confirm in writing to the board of directors that the director is familiar with this policy governing conflict of interest transactions, that to the best of the director's knowledge, he or she has complied with the policy, and that the director will use his or her best efforts to comply with the policy in the future. When a new director is appointed or elected, the director will certify in writing to the board of directors that he or she has read and understands the policy and will use his or her best efforts to comply with it.”

Form 990, Page 6, Part VI, Line 19

“The organization's constitution is posted on the website. Other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
National Association of State Park
EIN
86-0896436
Phone
8032064164
Address
10120 TWO NOTCH RD STE2 BOX322, COLUMBIA, SC 29223

Signing Officer

Name
Paul Mccormack
Title
Board Chair
Phone
8032064164
Signed
2025-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Mccormack
Formed
1998
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
45

Preparer

Firm
Langdon & Company Llp
Address
223 US HIGHWAY 70 EAST SUITE 100, GARNER, NC 27529-4051
Preparer
Susan Dean
Phone
9196621001
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization's mission is to promote and advance the state park systems of america for their own significance, as well as for their important contributions to the nation's environment, heritage, health and economy; to provide a common forum for the exchange of information regarding state park programs and for other purposes.”

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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/MissionDesc0THE ORGANIZATION'S MISSION IS TO PROMOTE AND ADVANCE THE STATE PARK SYSTEMS OF AMERICA FOR THEIR OWN SIGNIFICANCE, AS WELL AS FOR THEIR IMPORTANT CONTRIBUTIONS TO THE NATION'S ENVIRONMENT, HERITAGE, HEALTH AND ECONOMY; TO PROVIDE A COMMON FORUM FOR THE EXCHANGE OF INFORMATION REGARDING STATE PARK PROGRAMS AND FOR OTHER PURPOSES.
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IRS990/OtherExpensesGrp/Desc2REGISTRATIONS/ASSOCIATION
IRS990/OtherExpensesGrp/Desc3SUPPLIES & MATERIALS
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IRS990/PrincipalOfficerNm0PAUL MCCORMACK
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IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES & TRAINING
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IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL, REGIONAL, AND ASSOCIATED CONFERENCES/LEADERSHIP SCHOOL
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IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROMOTION OF STATE PARKS THROUGH PARTNERSHIPS WITH GOVERNMENT AGENCIES AND NON-GOVERNMENT ORGANIZATIONS
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0LEWIS LEDFORD LEDFORD INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIR.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt089541
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FEES FOR SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0LEWIS LEDFORD, EXECUTIVE DIRECTOR, IS THE SOLE OWNER OF LEDFORD, INC. LEDFORD INC. IS A CONSULTING BUSINESS NATIONAL ASSOCIATION OF STATE PARK DIRECTORS, INC. PAID TO PERFORM CONSULTING SERVICES FOR THE ORGANIZATION. THE FEES PAID FOR SERVICES ARE ALSO INCLUDED ON FORM 990, PART VII AND PART IX, AS COMPENSATION TO LEWIS LEDFORD.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO PROMOTE AND ADVANCE THE STATE PARK SYSTEMS OF AMERICA FOR THEIR OWN SIGNIFICANCE, AS WELL AS FOR THEIR IMPORTANT CONTRIBUTIONS TO THE NATION'S ENVIRONMENT, HERITAGE, HEALTH AND ECONOMY; TO PROVIDE A COMMON FORUM FOR THE EXCHANGE OF INFORMATION REGARDING STATE PARK PROGRAMS AND FOR OTHER PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS MADE UP OF THE ADMINISTRATIVE HEAD OF THE 50 STATE PARK SYSTEMS AND PUERTO RICO FOR A TOTAL OF 51 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND BOARD MEMBERS ARE ELECTED AT ANNUAL MEETINGS. ONLY ACTIVE MEMBERS ARE ELIGIBLE TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPLETED FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AND AN ELECTRONIC COPY IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES THAT IF A DIRECTOR HAS A MATERIAL FINANCIAL INTEREST OR A PERSONAL INTEREST IN A TRANSACTION TO BE UNDERTAKEN BY THE CORPORATION FOR ITSELF OR ON ITS OWN BEHALF, THEN THE INTEREST MUST BE DISCLOSED TO THE BOARD OF DIRECTORS (OR, IF APPLICABLE, THE APPROPRIATE COMMITTEE OF THE BOARD OF DIRECTORS) BEFORE ANY ACTION IS TAKEN BY THE CORPORATION WITH RESPECT TO THE TRANSACTION, AND THE DIRECTOR MUST NOT PARTICIPATE IN THE CORPORATION'S CONSIDERATION OF THE TRANSACTION. ON AN ANNUAL BASIS, EACH DIRECTOR WILL CONFIRM IN WRITING TO THE BOARD OF DIRECTORS THAT THE DIRECTOR IS FAMILIAR WITH THIS POLICY GOVERNING CONFLICT OF INTEREST TRANSACTIONS, THAT TO THE BEST OF THE DIRECTOR'S KNOWLEDGE, HE OR SHE HAS COMPLIED WITH THE POLICY, AND THAT THE DIRECTOR WILL USE HIS OR HER BEST EFFORTS TO COMPLY WITH THE POLICY IN THE FUTURE. WHEN A NEW DIRECTOR IS APPOINTED OR ELECTED, THE DIRECTOR WILL CERTIFY IN WRITING TO THE BOARD OF DIRECTORS THAT HE OR SHE HAS READ AND UNDERSTANDS THE POLICY AND WILL USE HIS OR HER BEST EFFORTS TO COMPLY WITH IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S CONSTITUTION IS POSTED ON THE WEBSITE. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0NASPD
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1NASPD
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF STATE PARK
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1NASPD RESERVATION ADMINITRATORS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine2Txt0VOLUNTEERS ADMINISTRATORS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1NC
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0SERVICES
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1SERVICES
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt010120 TWO NOTCH ROAD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt110120 TWO NOTCH ROAD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine2Txt0SUITE 2 BOX 322
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine2Txt1SUITE 2 BOX 322
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0COLUMBIA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1COLUMBIA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0ASSOC OF STATE PARK DIRECTORS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICA'S STATE PARK FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0453539024
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
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