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← NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION

Form 990 for tax year 2025

Filed by NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION.

Totals

Total revenue
$12,215,810
Total expenses
$10,902,277
Contributions and grants received
$0
Grants paid
$27,625
Program service revenue
$11,749,382
Investment income
$401,490
Other revenue
$64,938
Total assets, end of year
$11,197,992
Total liabilities, end of year
$3,599,201
Net assets or fund balances, end of year
$7,598,791
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 $7,245,816 · related or exempt $7,245,816

  • 2b · Program service revenue: CONFERENCES & SEMINARS

    total $3,747,319 · related or exempt $3,747,319

  • 2c · Program service revenue: PUBLICATIONS

    total $756,247 · related or exempt $6,652 · unrelated business $749,595

  • 3 · Investment income

    total $401,490 · excluded $401,490

  • 11d · All other revenue

    total $64,938 · excluded $64,938

  • 11e · Other revenue, total

    $64,938

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $27,625

  • 5 · Compensation of officers, directors and key employees

    total $1,035,511

  • 7 · Other salaries and wages

    total $3,006,133

  • 8 · Pension plan contributions

    total $74,979

  • 9 · Other employee benefits

    total $260,144

  • 10 · Payroll taxes

    total $218,620

  • 11b · Fees: legal

    total $32,908

  • 11c · Fees: accounting

    total $51,597

  • 11d · Fees: lobbying

    total $939,625

  • 11f · Fees: investment management

    total $22,554

  • 11g · Fees: other

    total $1,244,137

  • 13 · Office expenses

    total $994,507

  • 14 · Information technology

    total $602,392

  • 16 · Occupancy

    total $122,596

  • 17 · Travel

    total $286,268

  • 19 · Conferences, conventions and meetings

    total $1,815,638

  • 20 · Interest

    total $9,082

  • 22 · Depreciation, depletion and amortization

    total $92,094

  • 23 · Insurance

    total $22,508

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $43,359

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $452,778 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $2,276,053 · end of year $3,851,757

  • 4 · Accounts receivable

    beginning of year $12,181 · end of year $10,161

  • 9 · Prepaid expenses and deferred charges

    beginning of year $179,656 · end of year $342,927

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

    $3,385,709

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

    $1,548,656

  • 10c · Land, buildings and equipment, net

    beginning of year $1,881,599 · end of year $1,837,053

  • 11 · Investments: publicly traded securities

    beginning of year $4,235,921 · end of year $5,130,032

  • 12 · Investments: other securities

    beginning of year $0 · end of year $26,062

  • 17 · Accounts payable and accrued expenses

    beginning of year $654,421 · end of year $572,518

  • 19 · Deferred revenue

    beginning of year $1,952,095 · end of year $2,843,636

  • 23 · Secured mortgages and notes payable

    beginning of year $259,212 · end of year $183,047

  • 27 · Net assets without donor restrictions

    beginning of year $6,172,460 · end of year $7,598,791

Mission and programs · 2025

Mission

NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS (NAPEO)'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PEO INDUSTRY.

Activities or mission (Part I)

TO GROW, PROMOTE, AND SUPPORT THE PEO INDUSTRY.

  • GOVERNMENT AFFAIRS: 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.

  • EVENTS AND COMMITTEES: 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 2025, NAPEO HOSTED 39 WEBINARS/VIRTUAL EVENTS WITH A COMBINED TOTAL OF 3,850 PARTICIPANTS REGISTERED; ADDITIONALLY, 160 ATTENDED NAPEO'S IN-PERSON RISK MANAGEMENT WORKSHOP, 196 ATTENDED OUR PEO CAPITOL SUMMIT, 982 ATTENDED OUR ANNUAL CONFERENCE, 28 ATTENDED OUR NEXTGEN LEADERSHIP WORKSHOP, AND A COMBINED TOTAL OF 221 ATTENDED OUR 6 LEADERSHIP COUNCIL FORUMS.

  • 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 2025, THE ASSOCIATION DEVELOPED A NEW WEBSITE FOR MEMBERS AND THE PUBLIC TO ACCESS INFORMATION ABOUT THE PEO INDUSTRY.

As filed on the 2025 return.

Listed in Part VII

  • Bill Maness

    CHAIR

    Total calculated
    $0
    Hours/week
    6 + 2 related

  • Steve Scott

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Brent Tilson

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • David Feinberg

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Joe Beers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Erica Brune

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Monica Denler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Eric Foster

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Dale Hageman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Angela Hoch

    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 + 2 related

  • Wendy Katz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Melissa Kelly

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Britt Landrum III Sphr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Andrea McHenry Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Chad Parodi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • John Polson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Darryl Wagner Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Rick Bartholomew

    DIRECTOR (FROM OCTOBER)

    Total calculated
    $0
    Hours/week
    2

  • Tim Graham

    DIRECTOR (FROM OCTOBER)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Daniel Harris

    DIRECTOR (FROM OCTOBER)

    Total calculated
    $0
    Hours/week
    2

  • Roger Hays Jr

    DIRECTOR (FROM OCTOBER)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Alex Campos

    DIRECTOR (THRU OCTOBER)

    Total calculated
    $0
    Hours/week
    2

  • Amie Remington

    DIRECTOR (THRU OCTOBER)

    Total calculated
    $0
    Hours/week
    2

  • Thad Steele

    DIRECTOR (THRU OCTOBER)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Steve Politis

    DIRECTOR (THRU OCTOBER)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Julie Long

    DIRECTOR (THRU OCTOBER)

    Total calculated
    $0
    Hours/week
    2

  • Casey Clark

    PRESIDENT & CEO

    Total calculated
    $706,933
    From this org
    $692,673
    From related orgs
    $0
    Other
    $14,260
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $565,602
    Bonus
    $126,184
    Other
    $887
    Deferred
    $11,766
    Nontaxable benefits
    $2,494
    Filer's total
    $706,933

  • Farrah Fielder

    CHIEF OPERATING OFFICER

    Total calculated
    $328,578
    From this org
    $297,396
    From related orgs
    $0
    Other
    $31,182
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $270,215
    Bonus
    $26,792
    Other
    $389
    Deferred
    $6,546
    Nontaxable benefits
    $24,636
    Filer's total
    $328,578

  • William Sissamis

    VP, FINANCE

    Total calculated
    $213,112
    From this org
    $203,359
    From related orgs
    $0
    Other
    $9,753
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,276
    Bonus
    $7,925
    Other
    $158
    Deferred
    $6,602
    Nontaxable benefits
    $3,151
    Filer's total
    $213,112

  • Kerry Carruthers

    VP, MARKETING & COMMUNICATIONS

    Total calculated
    $249,606
    From this org
    $231,184
    From related orgs
    $0
    Other
    $18,422
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,710
    Bonus
    $21,633
    Other
    $841
    Deferred
    $2,937
    Nontaxable benefits
    $15,485
    Filer's total
    $249,606

  • Thomas Stohler

    VP, FED GOVT AFFAIRS (THRU AUGUST)

    Total calculated
    $341,415
    From this org
    $317,534
    From related orgs
    $0
    Other
    $23,881
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $291,866
    Bonus
    $24,570
    Other
    $1,098
    Deferred
    $7,471
    Nontaxable benefits
    $16,410
    Filer's total
    $341,415

  • Nancy Benoudiz

    VP, MEMBERSHIP DEVELOPMENT

    Total calculated
    $415,860
    From this org
    $389,149
    From related orgs
    $0
    Other
    $26,711
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $84,039
    Bonus
    $304,904
    Other
    $206
    Deferred
    $12,259
    Nontaxable benefits
    $14,452
    Filer's total
    $415,860

  • Hannah Walker

    VP, STATE GOVERNMENT AFFAIRS

    Total calculated
    $248,074
    From this org
    $223,606
    From related orgs
    $0
    Other
    $24,468
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,033
    Bonus
    $26,394
    Other
    $179
    Deferred
    $9,001
    Nontaxable benefits
    $15,467
    Filer's total
    $248,074

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 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 4A
PURSUANT TO A SEPARATION AGREEMENT AND RELEASE, THOMAS STOHLER SEPARATED EMPLOYMENT EFFECTIVE AUGUST 31, 2025. THE ORGANIZATION AGREED TO PROVIDE SEVERANCE COMPENSATION OF $128,992.50, LESS APPLICABLE WITHHOLDINGS, AND SIX MONTHS OF COBRA COVERAGE. PAYMENT WAS CONDITIONED UPON EXECUTION OF A RELEASE OF CLAIMS AND COMPLIANCE WITH CUSTOMARY POST-EMPLOYMENT OBLIGATIONS.

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

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
2025
Filed
10 June 2026
IRS schema version
2025v4.1
Source object
202641669349301074

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