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Nonprofiteer
← NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION

Form 990 for tax year 2023

Filed by NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATION.

Totals

Total revenue
$10,993,886
Total expenses
$11,528,323
Contributions and grants received
$0
Grants paid
$10,000
Program service revenue
$10,795,151
Investment income
$182,265
Other revenue
$16,470
Total assets, end of year
$8,852,573
Total liabilities, end of year
$3,390,914
Net assets or fund balances, end of year
$5,461,659
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 $6,927,689 · related or exempt $6,927,689

  • 2b · Program service revenue: MEETINGS & SEMINARS

    total $3,126,475 · related or exempt $3,126,475

  • 2c · Program service revenue: PUBLICATIONS

    total $685,761 · related or exempt $43,418 · unrelated business $642,343

  • 2f · All other program service revenue

    total $55,226 · related or exempt $55,226

  • 3 · Investment income

    total $182,265 · excluded $182,265

  • 11d · All other revenue

    total $16,470 · excluded $16,470

  • 11e · Other revenue, total

    $16,470

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,000

  • 5 · Compensation of officers, directors and key employees

    total $902,997

  • 7 · Other salaries and wages

    total $2,414,936

  • 8 · Pension plan contributions

    total $50,166

  • 9 · Other employee benefits

    total $828,453

  • 10 · Payroll taxes

    total $218,271

  • 11b · Fees: legal

    total $44,784

  • 11c · Fees: accounting

    total $105,604

  • 11d · Fees: lobbying

    total $1,038,966

  • 11f · Fees: investment management

    total $21,610

  • 11g · Fees: other

    total $1,334,248

  • 12 · Advertising and promotion

    total $925,709

  • 13 · Office expenses

    total $807,341

  • 14 · Information technology

    total $208,311

  • 16 · Occupancy

    total $79,695

  • 17 · Travel

    total $375,485

  • 19 · Conferences, conventions and meetings

    total $1,846,239

  • 20 · Interest

    total $14,991

  • 22 · Depreciation, depletion and amortization

    total $103,439

  • 23 · Insurance

    total $36,840

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $160,238

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $537,155 · end of year $326,220

  • 2 · Savings and temporary cash investments

    beginning of year $2,004,215 · end of year $1,981,716

  • 4 · Accounts receivable

    beginning of year $24,232 · end of year $2,936

  • 9 · Prepaid expenses and deferred charges

    beginning of year $186,265 · end of year $256,185

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

    $3,354,793

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

    $1,381,183

  • 10c · Land, buildings and equipment, net

    beginning of year $2,045,488 · end of year $1,973,610

  • 11 · Investments: publicly traded securities

    beginning of year $3,748,064 · end of year $4,034,932

  • 15 · Other assets

    beginning of year $203,425 · end of year $276,974

  • 17 · Accounts payable and accrued expenses

    beginning of year $502,150 · end of year $681,188

  • 19 · Deferred revenue

    beginning of year $1,789,754 · end of year $2,100,421

  • 23 · Secured mortgages and notes payable

    beginning of year $402,588 · end of year $332,331

  • 25 · Other liabilities

    beginning of year $203,425 · end of year $276,974

  • 27 · Net assets without donor restrictions

    beginning of year $5,850,927 · end of year $5,461,659

Mission and programs · 2023

Mission

NAPEO'S MISSION IS TO GROW, PROMOTE, AND SUPPORT THE PROFESSIONAL EMPLOYER ORGANIZATION (PEO) INDUSTRY. NAPEO ADVOCATES FOR THE INTERESTS OF PEOS AT ALL LEVELS OF GOVERNMENT, AND PROVIDES ROBUST MEMBER RESOURCES, VITAL NETWORKING AND REFERRALS, RELEVANT AND TIMELY EDUCATION, AND EFFECTIVE PUBLIC RELATIONS AND MARKETING SUPPORT.

  • 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 WITH 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 2023, 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.

  • INDUSTRY MARKETING/ EXTERNAL COMMUNICATIONS: NAPEO'S MARKETING AND COMMUNICATIONS EFFORTS FOCUS ON RAISING THE VISIBILITY OF THE PEO INDUSTRY AMONG THE GENERAL PUBLIC, POLICYMAKERS, AND THE MEDIA, WITH A GOAL OF INCREASING PUBLIC AWARENESS AND POSITIVE SENTIMENT ABOUT THE INDUSTRY TO DRIVE INCREASED MARKET SHARE FOR PEOS. NAPEO ACCOMPLISHES THIS THROUGH A VARIETY OF TACTICS, INCLUDING MARKET RESEARCH, BRAND/ MESSAGE DEVELOPMENT, ADVERTISING, AND INDUSTRY MARKETING.

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

Listed in Part VII

  • Kristen Appleman

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    6

  • Steve Politis

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • David Feinberg

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Bruce Cornutt

    IMMEDIATE PAST CHAIR (THRU OCT 23)

    Total calculated
    $0
    Hours/week
    2

  • Alex Campos

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Abram Finkelstein

    DIRECTOR (THRU OCT 2023)

    Total calculated
    $0
    Hours/week
    2

  • Erica Brune

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Corey Hookstra

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Joe Beers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Monica Denler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Carlos Saladrigas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Geoffrey Vandal

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Tara Conger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Wendy Katz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Hank Johnson

    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

  • Vic Tanon

    DIRECTOR (THRU OCT 2023)

    Total calculated
    $0
    Hours/week
    2

  • Samantha Wellington

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Haley Crum

    DIRECTOR (THRU OCT 2023)

    Total calculated
    $0
    Hours/week
    2

  • Britt Landrum III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • John Polson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Terry Sukalski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ree Harper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Andrea McHenry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Celeste Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ted Crawford

    DIRECTOR (THRU OCT 2023)

    Total calculated
    $0
    Hours/week
    2

  • Bill Maness

    SECRETARY/TREASURER (FROM OCT 2023)

    Total calculated
    $0
    Hours/week
    2

  • Dale Hageman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Casey M Clark

    PRESIDENT & CEO

    Total calculated
    $43,750
    From this org
    $43,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Patrick J Cleary

    PRESIDENT & CEO (THRU NOV 2023)

    Total calculated
    $668,342
    From this org
    $613,044
    From related orgs
    $0
    Other
    $55,298
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $468,325
    Bonus
    $144,719
    Other
    $0
    Deferred
    $30,700
    Nontaxable benefits
    $24,598
    Filer's total
    $668,342

  • Farrah L Fielder

    COO

    Total calculated
    $190,905
    From this org
    $173,642
    From related orgs
    $0
    Other
    $17,263
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,642
    Bonus
    $15,000
    Other
    $0
    Deferred
    $4,824
    Nontaxable benefits
    $12,439
    Filer's total
    $190,905

  • Thomas Stohler

    VP OF FED GOVT AFFAIRS

    Total calculated
    $278,985
    From this org
    $240,414
    From related orgs
    $0
    Other
    $38,571
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $217,014
    Bonus
    $23,400
    Other
    $0
    Deferred
    $10,336
    Nontaxable benefits
    $28,235
    Filer's total
    $278,985

  • Nicholas Kapiotis

    GENERAL COUNSEL

    Total calculated
    $261,940
    From this org
    $230,861
    From related orgs
    $0
    Other
    $31,079
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,861
    Bonus
    $22,000
    Other
    $0
    Deferred
    $9,713
    Nontaxable benefits
    $21,366
    Filer's total
    $261,940

  • Kerry Carruthers

    VP OF MARKETING & COMMUN.

    Total calculated
    $230,478
    From this org
    $207,672
    From related orgs
    $0
    Other
    $22,806
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,432
    Bonus
    $19,240
    Other
    $0
    Deferred
    $8,480
    Nontaxable benefits
    $14,326
    Filer's total
    $230,478

  • Robin E Schlesinger

    VICE PRESIDENT, EVENTS & MEMBER SERVICES

    Total calculated
    $175,182
    From this org
    $152,912
    From related orgs
    $0
    Other
    $22,270
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $138,212
    Bonus
    $14,700
    Other
    $0
    Deferred
    $6,473
    Nontaxable benefits
    $15,797
    Filer's total
    $175,182

  • Nancy Benoudiz

    DIRECTOR OF SERVICE PARTNE

    Total calculated
    $272,590
    From this org
    $260,120
    From related orgs
    $0
    Other
    $12,470
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,120
    Bonus
    $10,000
    Other
    $0
    Deferred
    $4,666
    Nontaxable benefits
    $7,804
    Filer's total
    $272,590

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

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 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 1A
NAPEO PROVIDED SOCIAL CLUB DUES TO PATRICK J. CLEARY IN THE AMOUNT OF $3,093. THIS AMOUNT WAS NOT INCLUDED IN TAXABLE COMPENSATION.
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

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
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202443139349303934

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