Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 338,929 | 4,636,788 | 476,950 | 478,607 | 615,184 | 6,546,458 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 338,929 | 4,636,788 | 476,950 | 478,607 | 615,184 | 6,546,458 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 3,918,731 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,627,727 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 338,929 | 4,636,788 | 476,950 | 478,607 | 615,184 | 6,546,458 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 16 | 9,968 | 76,454 | 249,373 | 334,584 | 670,395 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 7,216,853 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| Form 990, Part III, Line 1, Description of Organization Mission: | The National Academy of Public Administration is an independent, 501(c)(3) nonprofit, non-partisan organization established in 1967 and chartered by Congress in 1984. To carry out this mission of providing independent solutions for government's most significant challenges, the Academy draws on the knowledge and experience of its over 1,000 Fellows-including former cabinet officers, Members of Congress, governors, mayors, and state legislators, as well as prominent scholars, career public administrators, and non?profit and business executives. Supported by a full-time professional staff, our Fellows bring their insights, experience, successes, and lessons learned straight to our clients through independent thought leadership, in-depth studies and analyses, advisory services and technical assistance, congressional testimony, forums and conferences, and stakeholder engagement. As outlined in its Congressional charter, the Academy seeks to advance government practices through studies and projects held to the highest standards of efficiency and excellence. From its founding, the Academy's commitment to good governance drives the organization forward and inspires its work. Name Description: Studies and Advisory Services: The Academy provides a full range of advisory services to federal, state, and local agencies, with particular emphasis on organizational assessments & strategy development; implementation support & technical assistance; performance management; and stakeholder outreach & collaboration. The Academy has helped agencies at all levels of government through research, analysis, problem]solving, strategic planning, and thought leadership. See Schedule O for highlights of fiscal year 2024 program service accomplishments. |
| Form 990, Part III, Line 4a, Program Service Accomplishments: | A House Committee Recommendation under the Consolidated Appropriations Act of 2023 directed the Federal Judicial Center (FJC) to contract with the Academy to assist the Center in its efforts to conduct an assessment focused on analyzing and organizational process and employee engagement and coordinating best practices across the judiciary. As part of the "CHIPS and Science Act of 2022," the Academy was directed to conduct an independent assessment of NSF's Directorate for Technology, Innovation and Partnerships to analyze whether and how the directorate has been constituted to effectively and efficiently deliver its mission to accelerate key technologies and to assess the directorate's plans for engaging external stakeholders. The Academy conducted a comprehensive research and analysis to examine how disaster declarations affect tax extension periods in states and the IRS decision-making process in determining the extension duration. The analysis provided guidance for improving state and IRS coordination, communication, and decision making. Following on the Academy's 2022 report to DHS's Cybersecurity Infrastructure Security Agency to strengthen its strategy for developing a national cybersecurity workforce, Office of National Cybersecurity Directors contracted with the Academy to design, plan, and facilitate stakeholder engagement listening sessions; and develop a white paper with a recommended public-private partnership approach. Pursuant to the FAA Reauthorization Act of the Academy is conducting a study to assess the current state of partnerships for research, development, demonstration, and testing; and to provide the FAA with recommendations and strategies to more effectively promote the development of unmanned aircraft systems and advanced air mobility. The Office of Management and Budget has requested that the Academy update its 2018 Organizational Health framework for today's work environment and current governmental needs. This study is hosting symposia with public, private, and academic leaders in the organizational health and performance arena to garner insights on strategies and actions public agencies could use to improve their own organizational health and performance. |
| Form 990, Part VI, Section A, line 1a | The Executive Committee consists of the Chair, Vice-Chair, Secretary, and Treasurer and two additional members recommended and appointed by the Chair with majority approval of the Board members in office. The President shall serve as a non-voting member of the Executive Committee except in matters dealing with his or her employment, compensation, and/or performance evaluation. To the extent provided in a Board resolution, the Committee shall exercise the authority of the Board at such time as it is not in session, when prompt action is required and when it is not practicable to call the Board into session. The Secretary shall prepare a summary of any actions taken and promptly distribute them to each Director. This summary shall be available to Academy members upon request. |
| Form 990, Part VI, Section A, line 6 | The Academy has three classes of membership which are the Fellows, Senior Fellows, and the Honorary Fellows. |
| Form 990, Part VI, Section A, line 7a | Each year the Fellows shall elect Directors to replace those whose terms then expire, and such Directors shall hold office for three years or until successors are elected and qualified. |
| Form 990, Part VI, Section A, line 7b | The Academy's Bylaw changes are subject to approval by the membership of Fellows. |
| Form 990, Part VI, Section B, line 11b | The Federal Form 990 is reviewed by the CFO and CEO and then distributed to the Academy's Board of Directors prior to filing with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | The Academy has three written conflict of interest policies: one for its staff; one for its Board of Directors; and one for its Fellows and other experts who serve on project/study panels. The Academy's staff is required to disclose interests that could give rise to conflicts when hired and as they occur. Such potential conflicts of interest are to be disclosed to the president. Potential conflicts are reviewed on a case-by-case basis, and if it is determined that a conflict of interest exists, the Academy may require that participation in the activity cease immediately. Depending upon the nature and severity of the conflict, conflicts of interest and/or failure to disclose potential conflicts, may result in disciplinary action, up to and including termination of employment. Board members are required to disclose actual and potential conflicts of interest to the executive committee of the Academy's board of directors whenever a conflict arises. The disinterested members of the executive committee make a determination as to whether a conflict exists. The Academy's fellows and outside experts who are asked to participate on project/study panels are required to complete and submit a conflict of interest form, including a written statement that outlines any potential conflict or potential source of bias, if applicable, and to promptly report any potential conflicts or potential sources of bias that may arise during the course of the project/study. These forms are reviewed by the project director, and any that include potential conflicts or potential sources of bias are referred to the Director of Academy Programs, President and General Counsel for review and consideration. If a significant conflict or source of bias is found to exist, the matter may be addressed by (a) disqualifying the individual from participating as a member of the panel in question, or (b) appointing other panel members so as to obtain a balance of differing backgrounds or perspectives. If any potential conflicts or potential sources of bias are reported by an individual, and the individual is not disqualified from serving on the panel, the potential conflicts or potential sources of bias are disclosed orally at a public meeting of the panel and posted on the Academy's website. |
| Form 990, Part VI, Section B, line 15a | The Academy's Chairman of the Search Committee along with the Board of Directors determines the compensation of its current President & CEO. The Search Committee examines other similar organizations, and uses those figures along with the outgoing incumbent's compensation to determine the current President & CEO's compensation. Discussions pertaining to the President's compensation are held in executive session and are reflected in the President & CEO's contract. A review of raises and bonuses is performed during December, however, the last full development of compensation criteria for the President & CEO was performed in December 2016 and was reviewed in 2017. The Executive Committee updated the performance criteria in the spring of 2018. |
| Form 990, Part VI, Section C, line 19 | The Academy's Congressional Charter is posted on its website. The Federal Form 990 is posted on www.guidestar.org. The Academy's other governing documents, conflict of interest policy, and full financial statements are available to the public upon request. |
| Form 990, Part IX, line 11g | Consulting and other professional services: Program service expenses 137,824. Management and general expenses 299,823. Fundraising expenses 78,150. Total expenses 515,797. Subcontractors: Program service expenses 362,104. Management and general expenses 0. Fundraising expenses 0. Total expenses 362,104. |
| Form 990, Part XII, Line 2c: | The audit oversight process has not changed from prior years. |
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