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← NATIONAL COUNCIL OF NONPROFITS

Form 990 for tax year 2023

Filed by NATIONAL COUNCIL OF NONPROFITS.

What the amendment changed

Compared with the return it replaced , filed 8 July 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$2,428,313
Total expenses
$3,836,596
Contributions and grants received
$1,816,526
Grants paid
$836,450
Program service revenue
$554,402
Investment income
$21,075
Other revenue
$36,310
Total assets, end of year
$7,843,167
Total liabilities, end of year
$1,252,948
Net assets or fund balances, end of year
$6,590,219
Program services expenses (Part IX)
$2,899,987
Management and general expenses
$792,791
Fundraising expenses
$143,818
Program service expenses (Part III)
$2,899,987

Program services were 75.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

  • 1f · All other contributions, gifts and grants

    $1,816,526

  • 2a · Program service revenue: Membership Dues

    total $320,933 · related or exempt $320,933

  • 2b · Program service revenue: Program/Service Fees

    total $233,469 · related or exempt $186,154 · unrelated business $47,315

  • 3 · Investment income

    total $94,271 · excluded $94,271

  • 7a · Gross sales of assets other than inventory

    securities $473,860

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

    securities $547,056

  • 7c · Gain or loss

    securities -$73,196

  • 7d · Net gain or loss

    total -$73,196 · excluded -$73,196

  • 11a · Other revenue: Miscellaneous

    total $36,310 · excluded $36,310

  • 11e · Other revenue, total

    $36,310

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $836,450 · program services $836,450

  • 5 · Compensation of officers, directors and key employees

    total $583,906 · program services $416,873 · management and general $137,070 · fundraising $29,963

  • 7 · Other salaries and wages

    total $1,303,936 · program services $930,931 · management and general $306,096 · fundraising $66,909

  • 8 · Pension plan contributions

    total $48,191 · program services $34,405 · management and general $11,313 · fundraising $2,473

  • 9 · Other employee benefits

    total $51,367 · program services $36,672 · management and general $12,059 · fundraising $2,636

  • 10 · Payroll taxes

    total $135,304 · program services $96,599 · management and general $31,762 · fundraising $6,943

  • 11b · Fees: legal

    total $200 · program services $71 · management and general $118 · fundraising $11

  • 11c · Fees: accounting

    total $110,884 · program services $39,410 · management and general $65,605 · fundraising $5,869

  • 11f · Fees: investment management

    total $18,860 · management and general $18,860

  • 11g · Fees: other

    total $121,353 · program services $43,131 · management and general $71,799 · fundraising $6,423

  • 13 · Office expenses

    total $40,997 · program services $23,177 · management and general $16,678 · fundraising $1,142

  • 14 · Information technology

    total $49,106 · program services $45,853 · management and general $2,787 · fundraising $466

  • 16 · Occupancy

    total $244,710 · program services $173,685 · management and general $57,873 · fundraising $13,152

  • 17 · Travel

    total $14,229 · program services $9,468 · management and general $4,716 · fundraising $45

  • 19 · Conferences, conventions and meetings

    total $102,919 · program services $94,113 · management and general $8,806

  • 20 · Interest

    total $196 · program services $70 · management and general $116 · fundraising $10

  • 22 · Depreciation, depletion and amortization

    total $80,741 · program services $57,907 · management and general $18,616 · fundraising $4,218

  • 23 · Insurance

    total $4,817 · program services $1,401 · management and general $3,293 · fundraising $123

  • 24a · Other expenses: Books and Publications

    total $47,306 · program services $41,540 · management and general $3,986 · fundraising $1,780

  • 24b · Other expenses: Payroll Processing

    total $29,957 · program services $10,647 · management and general $17,724 · fundraising $1,586

  • 24c · Other expenses: Staff Development

    total $9,697 · program services $6,114 · management and general $3,514 · fundraising $69

  • 24d · Other expenses: Dues and Subscriptions

    total $1,470 · program services $1,470

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,932,211 · end of year $1,716,238

  • 3 · Pledges and grants receivable

    beginning of year $2,603,780 · end of year $1,666,243

  • 4 · Accounts receivable

    beginning of year $9,521 · end of year $14,650

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,042 · end of year $73,466

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

    $670,150

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

    $392,204

  • 10c · Land, buildings and equipment, net

    beginning of year $354,499 · end of year $277,946

  • 11 · Investments: publicly traded securities

    beginning of year $2,242,281 · end of year $3,705,134

  • 14 · Intangible assets

    beginning of year $544,134 · end of year $334,923

  • 15 · Other assets

    beginning of year $54,567 · end of year $54,567

  • 17 · Accounts payable and accrued expenses

    beginning of year $131,102 · end of year $646,353

  • 19 · Deferred revenue

    beginning of year $28,860 · end of year $13,735

  • 25 · Other liabilities

    beginning of year $820,403 · end of year $592,860

  • 27 · Net assets without donor restrictions

    beginning of year $5,165,390 · end of year $4,923,976

  • 28 · Net assets with donor restrictions

    beginning of year $2,621,280 · end of year $1,666,243

Mission and programs · 2023

Mission

To advance the vital role, capacity, and voice of charitable nonprofit organizations through our state and national networks.

  • Connect through Network Support: As the largest network of nonprofits in North America, NCN is uniquely positioned to convene and mobilize community-based organizations across the country by working with and through our unique core network of 52 state and regional associations of nonprofits and their extended network of more than 30,000 nonprofit members. Our network builds community and provides a forum to identify shared challenges and exchange successful strategies and solutions across state lines. Built on a foundation of trust, our network can collectively respond swiftly when policy opportunities and threats affecting nonprofits arise. In 2023, NCN initiated a program leading to investments in strengthening our network with the goal of fostering more resilient communities.

    Expenses $1,674,861 · Grants $836,450 · Revenue $320,933

  • Champion through Public Policy Advocacy: NCN champions the public good through our public policy work at the federal, state, and local levels. We build the capacity of nonprofits to engage in everyday advocacy, improving lives and communities. We consistently deliver the policy analyses and effective strategies that nonprofits and policymakers rely on. In 2023, we submitted comments to Congress supporting charitable giving, supporting proposed federal grant reform legislation, and opposing politicalization of charitable nonprofits; participated in federal rulemaking by submitting public comments regarding DOL's proposed overtime rules and OMB's federal grantmaking guidance; and among other things, coordinated the nationwide state Nonprofit Legislative Caucus.

    Expenses $800,575

  • Inform through Communications: NCN is the trusted go-to resource for and about the nonprofit sector. We provide timely, practical information that nonprofits and foundations depend on and use in their everyday operations. Our publications illuminate the challenges nonprofits face and how the public good depends upon a flourishing nonprofit sector. We create and curate content in our newsletters, website, social media, and reports to amplify nonprofit voices and bring awareness to critical issues like historic pandemic relief funding, workforce shortages, and nonpartisan civic engagement. In 2023, we collected and analyzed data from the field often cited nationwide on the persistent nonprofit workforce shortage. Our newly-revamped website received more than 4.8 million views.

    Expenses $380,558 · Revenue $233,469

  • Legislative/Lobbying Activities: The National Council of Nonprofits (NCN) exercises the First Amendment and statutory rights enjoyed by charitable nonprofits to petition governments by engaging in direct and grassroots lobbying regarding public policy proposals, including legislation, that support the work of the nonprofit community and oppose proposals that would hinder the ability of nonprofits to improve the quality of life for individuals and communities.NCN has elected to apply the cost-expenditure standards available under section 501(h) of the Internal Revenue Code because that section provides charitable nonprofit organizations with clear and objective guidelines for ensuring full compliance with the law and their rights and obligations to pursue their missions through advocacy. NCN and its staff comply in all respects with federal lobbying disclosure laws.

    Expenses $43,993

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Liz Moore

    Board Chair

    Total calculated
    $0
    Hours/week
    3
  • Sabeen Perwaiz

    Board Vice Chair

    Total calculated
    $0
    Hours/week
    3
  • Christine Ortega

    Board Secretary

    Total calculated
    $0
    Hours/week
    3
  • Sheila Bravo

    Board Treasurer

    Total calculated
    $0
    Hours/week
    3
  • Calvin Crosslin

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Kevin Dean

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jennifer Hutchins

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Elaine Ng

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Sandra Quince

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Caroline Altman Smith

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Jeanne Tedrow

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Sean Thomas-Breitfeld

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Leon Wilson

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Laurie Wolf

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Charles T Delaney

    President & CEO

    Total calculated
    $583,907
    From this org
    $550,000
    From related orgs
    $0
    Other
    $33,907
    Hours/week
    70

    Schedule J breakdown matched by us

    Base
    $400,000
    Bonus
    $50,000
    Other
    $100,000
    Deferred
    $16,500
    Nontaxable benefits
    $17,407
    Filer's total
    $583,907
  • Donna Murray-Brown

    VP of Strategy and Development

    Total calculated
    $206,838
    From this org
    $195,800
    From related orgs
    $0
    Other
    $11,038
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $190,800
    Bonus
    $5,000
    Other
    $0
    Deferred
    $9,848
    Nontaxable benefits
    $1,190
    Filer's total
    $206,838
  • David L Thompson

    VP of Public Policy

    Total calculated
    $250,944
    From this org
    $228,660
    From related orgs
    $0
    Other
    $22,284
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $223,660
    Bonus
    $5,000
    Other
    $0
    Deferred
    $11,515
    Nontaxable benefits
    $10,769
    Filer's total
    $250,944
  • Richard Cohen

    Chief Operating Officer/Chief Communications Offic

    Total calculated
    $205,623
    From this org
    $184,900
    From related orgs
    $0
    Other
    $20,723
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $174,900
    Bonus
    $10,000
    Other
    $0
    Deferred
    $9,293
    Nontaxable benefits
    $11,430
    Filer's total
    $205,623
  • Amy Silver O'Leary

    Director of Knowledge Sharing

    Total calculated
    $130,991
    From this org
    $115,757
    From related orgs
    $0
    Other
    $15,234
    Hours/week
    50

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 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

Provenance

Return type
form_990
Tax year
2023
Filed
25 October 2024
IRS schema version
2023v5.1
Source object
202412999349300646

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