| 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 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 PRESIDENT & CEO 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, PRESIDENT & CEO IS NOT PAID DIRECTLY BY THE ASSOCIATION. THE ASSOCIATION DELEGATES CONTROL OVER MANAGEMENT DUTIES TO SYNTAGMA STRATEGIES, LLC AND PAID $260,934 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:129500 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING - MEETINGS/EVENTS TOTAL FEES:115000 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING - STRATEGIC CO TOTAL FEES:242423 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:COUSULTING - SOCIAL MEDIA TOTAL FEES:66000 |
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