Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $225,572

• 2a · Program service revenue: SAFETY PROGRAMS

  total $1,874,866 · related or exempt $1,721,048 · unrelated business $153,818

• 2b · Program service revenue: MEMBERSHIP DUES

  total $313,011 · related or exempt $313,011

• 10a · Gross sales of inventory

  $379,135

• 10b · Cost of goods sold

  $38,884

• 10c · Net income from sales of inventory

  total $340,251 · related or exempt $340,251

Functional expenses

Part IX, the statement of functional expenses.

• 11g · Fees: other

  total $63,082 · program services $56,774 · management and general $6,308

• 23 · Insurance

  total $3,175 · management and general $3,175

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,263,885 · end of year $4,810,184

• 3 · Pledges and grants receivable

  beginning of year $24,959 · end of year $24,959

• 4 · Accounts receivable

  beginning of year $969,536 · end of year $1,597,575

• 9 · Prepaid expenses and deferred charges

  end of year $10,500

• 15 · Other assets

  beginning of year $7,533,940 · end of year $7,517,255

• 17 · Accounts payable and accrued expenses

  beginning of year $47,434 · end of year $86,318

• 19 · Deferred revenue

  beginning of year $1,067,535 · end of year $1,417,290

• 27 · Net assets without donor restrictions

  beginning of year $7,260,902 · end of year $12,456,865

• 28 · Net assets with donor restrictions

  beginning of year $2,416,449 · end of year $0

The filer's explanations (Part III)

PART I, LINE 3

COMPENSATION REVIEW PROCEDURES ARE PERFORMED BY A RELATED ORGANIZATION, NATIONAL SAFETY COUNCIL (NSC). THE PERSONNEL AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IS COMPRISED OF INDEPENDENT DIRECTORS WHO DETERMINE OFFICER COMPENSATION BASED ON COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION, AND IT CONSULTS WITH THIRD PARTIES AS NECESSARY. THE ORGANIZATION ALSO PERIODICALLY CONDUCTS MARKET PRICING STUDIES AND IMPLEMENTS EMPLOYEE SALARY CHANGE RECOMMENDATIONS AS APPROPRIATE. FOR ANY COMPENSATION ADJUSTMENT, THOSE AFFECTED ARE NOT PARTICIPANTS IN THE DECISION-MAKING PROCESS.

PART I, LINE 4B

RELATED ORGANIZATION, NATIONAL SAFETY COUNCIL, HAS A NON-QUALIFIED 457(F) PLAN. THE FOLLOWING INDIVIDUALS REPORTED ON FORM 990, PART VII PARTICIPATED IN THE PLAN DURING 2023: LORRAINE MARTIN THERE WERE NO AMOUNTS DISTRIBUTED FROM OR VESTED IN THE PLAN DURING THE CALENDAR YEAR 2023.

PART I, LINE 5

A PORTION OF ALL EMPLOYEE BONUSES ARE BASED ON ACHIEVING TARGETED AMOUNTS OF BOTH GROSS REVENUES AND NET INCOME. THE BONUS INCREASES DEPENDED ON WHAT % OF BUDGET WAS ACHIEVED.

PART I, LINE 6

A PORTION OF ALL EMPLOYEE BONUSES ARE BASED ON ACHIEVING TARGETED AMOUNTS OF BOTH GROSS REVENUES AND NET INCOME. THE BONUS INCREASES DEPENDED ON WHAT % OF BUDGET WAS ACHIEVED.