Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3: | AN ASSOCIATION MANAGEMENT COMPANY MANAGES THE DAY-TO-DAY OPERATIONS OF THE ASSOCIATION UNDER THE DIRECTION OF THE EXECUTIVE COMMITTEE AND DEPLOYS APPROVED PROGRAMS UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ALSO MANAGES MEMBERSHIP COMMUNICATIONS, INCLUDING BUT NOT LIMITED TO: INVOICES FOR MEMBERSHIP DUES, CONFERENCES AND SPONSORSHIPS, TWICE MONTHLY NEWSLETTERS, AND OTHER ROUTINE MEMBERSHIP MATTERS. |
| FORM 990, PART VI, SECTION A, LINE 4: | IN JANUARY OF 2022, NABPAC ADOPTED SIGNIFICANT CHANGES TO ITS BYLAWS INCLUDING CHANGES TO THE FOLLOWING SECTIONS: -SECTION 4.02 COMPOSITION: THE NUMBER OF DIRECTORS SHALL BE TWENTY-FOUR (24). -SECTION 4.03 ELECTION AND TERM OF DIRECTORS: DIRECTORS SHALL SERVE FOR A TERM OF TWO (2) YEARS WITH THE OPPORTUNITY FOR RE-ELECTION TO TWO (2) ADDITIONAL, CONSECUTIVE TWO-YEAR TERMS. TERMS WILL BEGIN IN JANUARY OF THE INCOMING YEAR. THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SUCH THAT THE TERMS OF APPROXIMATELY ONE- HALF (1/2) OF DIRECTORS SHALL EXPIRE AT EACH ANNUAL MEETING. -SECTION 5.02 EXECUTIVE COMMITTEE: AS OF JANUARY 2023, THE EXECUTIVE COMMITTEE SHALL CONSIST OF FIVE (5) VOTING MEMBERS AS FOLLOWS: THE PRESIDENT, VICE PRESIDENT, TREASURER, SECRETARY, AND AN AT-LARGE MEMBER. THE SECOND VICE PRESIDENT POSITION HAS BE ELIMINATED. THE EXECUTIVE DIRECTOR SHALL BE ON THE EXECUTIVE COMMITTEE AS A NON-VOTING MEMBER. -SECTIONS 5.04 AND 5.05 COMMITTEES: CHANGES TO COMMITTEE NAMES AND DESCRIPTIONS OF EACH COMMITTEE'S RESPONSIBILITIES. -SECTION 6.01 OFFICERS: ELIMINATION OF THE SECOND VICE PRESIDENT POSITION AS OF JANUARY 2023. -SECTION 6.02 ELECTION AND TERM OF OFFICE: EACH OFFICER SHALL HOLD OFFICE FOR ONE (1) YEAR, AND UNTIL HIS SUCCESSOR IS ELECTED OR APPOINTED AND QUALIFIED OR UNTIL HIS EARLIER DEATH, RESIGNATION OR REMOVAL. AN OFFICER SHALL NOT BE ELIGIBLE FOR ELECTION TO THE SAME OFFICE THAT HE OR SHE HAS PREVIOUSLY SERVED, PROVIDED THAT AN OFFICER SHALL BE ELIGIBLE IMMEDIATELY TO BE ELECTED TO ANOTHER OFFICE. IN ORDER TO BE ELIGIBLE TO BE AN OFFICER, AN INDIVIDUAL MUST BE A CURRENT MEMBER OF THE BOARD WITH AT LEAST TWO (2) YEARS OF SERVICE ON THE BOARD. IN ORDER TO BE ELIGIBLE TO BE PRESIDENT, AN INDIVIDUAL MUST (I) BE A CURRENT MEMBER OF THE BOARD WITH AT LEAST TWO (2) YEARS OF SERVICE ON THE BOARD, AND (II) BE A CURRENT MEMBER OF THE EXECUTIVE COMMITTEE WITH AT LEAST ONE (1) YEAR OF SERVICE ON THE EXECUTIVE COMMITTEE. NOTWITHSTANDING THE FOREGOING, EACH OF THE OFFICERS SET FORTH ON EXHIBIT B SHALL BE ELIGIBLE IMMEDIATELY TO BE AN OFFICER (INCLUDING PRESIDENT) NOTWITHSTANDING SUCH OFFICER'S PRIOR SERVICE (OR LACK THEREOF) ON THE BOARD AND/OR EXECUTIVE COMMITTEE. SECTION 6.05 POWERS AND DUTIES OF OFFICERS: 1.VICE PRESIDENT: ADDITIONAL RESPONSIBILITIES OF THE VICE PRESIDENT: SHALL OVERSEE, AS DIRECTED BY THE BOARD OF DIRECTORS, MANAGEMENT AND ENHANCEMENT OF EXISTING MEMBERSHIP BENEFITS AND EDUCATIONAL PROGRAMS, AND ENSURE THAT MEMBERS ARE PROVIDED SUFFICIENT OPPORTUNITIES TO EXPRESS OPINIONS WITH REGARD TO THE ASSOCIATION'S ACTIVITIES. 2.SECOND VICE PRESIDENT: REMOVAL OF RESPONSIBILITIES DUE TO POSITION BEING ELIMINATED IN JANUARY 2023. |
| FORM 990, PART VI, SECTION A, LINE 6: | THE ASSOCIATION WAS FORMED AS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 8B: | THE ASSOCIATION DOES NOT DOCUMENT MEETINGS OF THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B: | THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15: | AS PART OF THE EXECUTIVE DIRECTOR SEARCH AND HIRING PROCESSES FOR OTHER KEY EMPLOYEES OF THE ORGANIZATION, THE NABPAC EXECUTIVE COMMITTEE CONSULTS AND WORKS WITH AN OUTSIDE TALENT MANAGEMENT FIRM, AS WELL AS WITH A NATIONAL ASSOCIATION OF ASSOCIATIONS (ASAE) TO ACCESS COMPARABLE COMPENSATION PACKAGES, MARKET DATA, AND OTHER VARIABLES AS PART OF THE DELIBERATION AND APPROVAL PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19: | THE ASSOCIATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII, SECTION A, LINE 1, (A)(31): | MICAELA ISLER, EXECUTIVE DIRECTOR IS NOT PAID DIRECTLY BY THE ASSOCIATION. THE ASSOCIATION DELEGATES CONTROL OVER MANAGEMENT DUTIES TO SYNTAGMA STRATEGIES, LLC AND PAID $281,463 TO SYNTAGMA STRATEGIES, LLC. MICAELA ISLER IS THE SOLE OWNER OF SYNTAGMA STRATEGIE, LLC. ALSO SEE FORM 990, PART VII, SECTION B AND SCHEDULE L, PART IV. |
| Form 990, PART XII, Line 1: | THE ORGANIZATION PREPARES ITS FINANCIAL INFORMATION ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). CONSEQUENTLY, IN ALIGNMENT WITH THE CASH BASIS OF ACCOUNTING, REVENUES AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. THE CASH BASIS OF ACCOUNTING HAS BEEN MODIFIED; HOWEVER, SO THAT INCOME RECEIVED FOR FUTURE PERIODS IS RECORDED ON THE STATEMENTS OF FINANCIAL POSITION MODIFIED CASH BASIS AS DEFERRED REVENUE AND REVENUE EARNED IN THE CURRENT YEAR, BUT NOT YET RECEIVED AS OF THE END OF THE YEAR IS RECORDED AS ACCOUNTS RECEIVABLE. |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING - PAC HELPLINE TOTAL FEES:121000 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING - MEETINGS/EVENTS TOTAL FEES:102000 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING - STRATEGIC COMMS TOTAL FEES:120000 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:COUSULTING - SEOCIAL MEDIA TOTAL FEES:75370 |
| Software ID: | |
| Software Version: |