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← NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION

Form 990 for tax year 2024

Filed by NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION.

Totals

Total revenue
$11,956,973
Total expenses
$11,237,424
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$11,360,488
Investment income
$384,201
Other revenue
$212,284
Total assets, end of year
$9,038,188
Total liabilities, end of year
$2,865,728
Net assets or fund balances, end of year
$6,172,460
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $7,184,580 · related or exempt $7,184,580

  • 2b · Program service revenue: MEETINGS & SEMINARS

    total $3,435,680 · related or exempt $3,435,680

  • 2c · Program service revenue: PUBLICATIONS

    total $689,080 · related or exempt $35,130 · unrelated business $653,950

  • 2f · All other program service revenue

    total $51,148 · related or exempt $51,148

  • 3 · Investment income

    total $407,159 · excluded $407,159

  • 7a · Gross sales of assets other than inventory

    securities $365,000

  • 7b · Less cost or other basis and sales expenses

    securities $387,958

  • 7c · Gain or loss

    securities -$22,958

  • 7d · Net gain or loss

    total -$22,958 · excluded -$22,958

  • 11a · Other revenue: DEPOSIT REFUND

    total $200,000 · excluded $200,000

  • 11d · All other revenue

    total $12,284 · excluded $12,284

  • 11e · Other revenue, total

    $212,284

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,180,795

  • 7 · Other salaries and wages

    total $2,716,354

  • 8 · Pension plan contributions

    total $89,755

  • 9 · Other employee benefits

    total $239,325

  • 10 · Payroll taxes

    total $221,227

  • 11b · Fees: legal

    total $34,914

  • 11c · Fees: accounting

    total $168,842

  • 11d · Fees: lobbying

    total $1,148,630

  • 11f · Fees: investment management

    total $23,314

  • 11g · Fees: other

    total $1,112,321

  • 12 · Advertising and promotion

    total $965,515

  • 13 · Office expenses

    total $726,874

  • 14 · Information technology

    total $225,103

  • 16 · Occupancy

    total $86,699

  • 17 · Travel

    total $293,897

  • 19 · Conferences, conventions and meetings

    total $1,735,149

  • 20 · Interest

    total $12,128

  • 22 · Depreciation, depletion and amortization

    total $95,253

  • 23 · Insurance

    total $33,921

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $127,408

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $326,220 · end of year $452,778

  • 2 · Savings and temporary cash investments

    beginning of year $1,981,716 · end of year $2,276,053

  • 4 · Accounts receivable

    beginning of year $2,936 · end of year $12,181

  • 9 · Prepaid expenses and deferred charges

    beginning of year $256,185 · end of year $179,656

  • 10a · Land, buildings and equipment: cost or other basis

    $3,335,177

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,453,578

  • 10c · Land, buildings and equipment, net

    beginning of year $1,973,610 · end of year $1,881,599

  • 11 · Investments: publicly traded securities

    beginning of year $4,034,932 · end of year $4,235,921

  • 15 · Other assets

    beginning of year $276,974 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $681,188 · end of year $654,421

  • 19 · Deferred revenue

    beginning of year $2,100,421 · end of year $1,952,095

  • 23 · Secured mortgages and notes payable

    beginning of year $332,331 · end of year $259,212

  • 25 · Other liabilities

    beginning of year $276,974 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $5,461,659 · end of year $6,172,460

Mission and programs · 2024

Mission

NAPEO'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PEO INDUSTRY.

  • GOVERNMENTAL AFFAIRS/ADVOCACY: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS (NAPEO) LOBBIES ON BEHALF OF ITS MEMBERSHIP AT THE STATE AND FEDERAL LEVEL TO SECURE FAVORABLE LEGAL AND REGULATORY CERTAINTY FOR THE PEO INDUSTRY. NAPEO PROMOTES THE ADOPTION OF CONSISTENT AND COMPREHENSIVE STATE LAWS SIMILAR TO NAPEO'S MODEL PEO LEGISLATION. NAPEO PROMOTES A SET OF COMMONLY ACCEPTED PROFESSIONAL PRACTICES THAT ADDRESS FINANCIAL, ETHICAL, AND LEGAL PERFORMANCE. NAPEO DEPLOYS GRASSROOTS LOBBYING EFFORTS AMONG ITS MEMBERS TO COMPLEMENT PROFESSIONAL LOBBYING EFFORTS. NAPEO KEEPS MEMBERS INFORMED OF RELEVANT REGULATORY AND LEGISLATIVE DEVELOPMENTS AND INITIATIVES.

  • MEMBER EDUCATION: NAPEO IS THE PRIMARY SOURCE OF EDUCATION ON PEO INDUSTRY BEST PRACTICES AND SUPPORTS OPERATIONAL EXCELLENCE IN ITS MEMBER COMPANIES. IN 2025, NAPEO HOSTED IN-PERSON AND VIRTUAL EVENTS FOR ITS MEMBERS, PROVIDING ESSENTIAL AND TIMELY EDUCATION ON A VARIETY OF TOPIC AREAS INCLUDING FINANCE, LEGAL, REGULATORY, HUMAN RESOURCES, RISK MANAGEMENT, SALES, MARKETING, PAYROLL AND MORE. IN 2024, NAPEO HOSTED 48 WEBINARS/VIRTUAL EVENTS WITH A COMBINED TOTAL OF 4,578PARTICIPANTS REGISTERED; ADDITIONALLY, 116 ATTENDED NAPEO'S IN-PERSON RISK MANAGEMENT WORKSHOP, 227 ATTENDED OUR PEO CAPITOL SUMMIT, 928 ATTENDED OUR ANNUAL CONFERENCE,106 ATTENDED OUR CFO & PAYROLL SEMINAR, AND A COMBINED TOTAL OF 332 ATTENDED OUR 11 LEADERSHIP COUNCIL FORUMS.

  • INDUSTRY MARKETING/ EXTERNAL COMMUNICATIONS: NAPEO'S MARKETING AND COMMUNICATIONS EFFORTS FOCUS ON RAISING THE PROFILE OF THE PEO INDUSTRY AMONG THE GENERAL PUBLIC, POLICYMAKERS, AND THE MEDIA. THESE INITIATIVES AIM TO INCREASE AWARENESS AND UNDERSTANDING OF PEOS AND THEIR POSITIVE IMPACT ON SMALL BUSINESSES, AS WELL AS HELP SHAPE A FAVORABLE PUBLIC POLICY ENVIRONMENT. NAPEO ACCOMPLISHES THIS THROUGH A VARIETY OF TACTICS, INCLUDING PUBLIC AFFAIRS EFFORTS, INDUSTRY AND MARKET RESEARCH, BRAND/ MESSAGE DEVELOPMENT, ADVERTISING AND INDUSTRY MARKETING CAMPAIGNS. IN 2024, THE ASSOCIATION DEVELOPED NEW RESEARCH DEMONSTRATING THE IMPACT OF PEO USAGE ON BUSINESS GROWTH, RESILIENCY AND EMPLOYEE TURNOVER AND BEGAN THE DEVELOPMENT OF A NEW WEBSITE.

As filed on the 2024 return.

Listed in Part VII

  • David Feinberg

    CHAIR

    Total calculated
    $0
    Hours/week
    6

  • Steve Politis

    IMMEDIATE PAST CHAIR & SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Bill Maness

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Joe Beers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Erica Brune

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Alex Campos

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Monica Denler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dale Hageman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Corey Hookstra

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Hank Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Wendy Katz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Britt Landrum III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Andrea McHenry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • John Polson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Amie Remington

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Thad Steele

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Eric Foster

    DIRECTOR (FROM SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Angela Hoch

    DIRECTOR (FROM SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Melissa Kelly

    DIRECTOR (FROM SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Julie Long

    DIRECTOR (FROM SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Chad Parodi

    DIRECTOR (FROM SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Steve Scott

    DIRECTOR (FROM SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Tara Conger

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Kristen Appleman

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Celeste Johnson

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Carlos Saladrigas

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Terry Sukalski

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Geoffrey Vandal

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Samantha Wellington

    DIRECTOR (THRU SEPT 2024)

    Total calculated
    $0
    Hours/week
    2

  • Casey M Clark

    PRESIDENT & CEO

    Total calculated
    $739,503
    From this org
    $725,537
    From related orgs
    $0
    Other
    $13,966
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $549,287
    Bonus
    $176,250
    Other
    $0
    Deferred
    $11,563
    Nontaxable benefits
    $2,403
    Filer's total
    $739,503

  • Farrah L Fielder

    COO

    Total calculated
    $304,490
    From this org
    $275,301
    From related orgs
    $0
    Other
    $29,189
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $259,676
    Bonus
    $15,625
    Other
    $0
    Deferred
    $6,276
    Nontaxable benefits
    $22,913
    Filer's total
    $304,490

  • Patrick J Cleary

    PRESIDENT & CEO (THRU JAN 2024)

    Total calculated
    $136,802
    From this org
    $133,522
    From related orgs
    $0
    Other
    $3,280
    Hours/week
    40

  • Kerry Carruthers

    VP OF MARKETING & COMMUN.

    Total calculated
    $222,143
    From this org
    $198,779
    From related orgs
    $0
    Other
    $23,364
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,779
    Bonus
    $0
    Other
    $0
    Deferred
    $8,938
    Nontaxable benefits
    $14,426
    Filer's total
    $222,143

  • Thomas Stohler

    VP OF FED GOVT AFFAIRS

    Total calculated
    $268,623
    From this org
    $228,348
    From related orgs
    $0
    Other
    $40,275
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,348
    Bonus
    $0
    Other
    $0
    Deferred
    $10,890
    Nontaxable benefits
    $29,385
    Filer's total
    $268,623

  • Nancy Benoudiz

    VICE PRESIDENT OF MEMBER DEV.

    Total calculated
    $358,260
    From this org
    $339,956
    From related orgs
    $0
    Other
    $18,304
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $80,755
    Bonus
    $259,201
    Other
    $0
    Deferred
    $9,665
    Nontaxable benefits
    $8,639
    Filer's total
    $358,260

  • Hannah Walker

    SENIOR DIRECTOR STATE GOVT AFFAIRS

    Total calculated
    $210,176
    From this org
    $188,170
    From related orgs
    $0
    Other
    $22,006
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,170
    Bonus
    $0
    Other
    $0
    Deferred
    $7,638
    Nontaxable benefits
    $14,368
    Filer's total
    $210,176

  • Nicholas Kapiotis

    GENERAL COUNSEL (THRU JUNE 2024)

    Total calculated
    $164,592
    From this org
    $148,353
    From related orgs
    $0
    Other
    $16,239
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $91,468
    Bonus
    $56,885
    Other
    $0
    Deferred
    $6,161
    Nontaxable benefits
    $10,078
    Filer's total
    $164,592

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 4B
PATRICK J. CLEARY RECEIVED PAYMENT FROM THE 457 PLAN IN THE AMOUNT OF $17,500 PER THE TERMS OF HIS EMPLOYMENT AGREEMENT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • NAPEO PAC

    527 · POLITICAL CAMPAIGN CONTRIBUTIONS · VA · controlled entity

    Directly controlled by NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202503179349304355

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