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Nap Educational Foundation FY2023 filing

Tax-deductible

Independence, MO501(c)(3)EIN 43-1324585

The foundation supports the national association of parliamentarians in promoting and providing educational content, materials, scholarships, and programs by way of fundraising.

501(c)(3) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $34K a year · 42% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 11.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$81K
-9% vs prior year
Spent
$60K
To programs
0%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$81K
FY2023▼ -9%
Revenue by fiscal year
FY2020$69K
FY2021$73K
FY2022$89K
FY2023$81K
FY2024$102K
FY2024$74K
Expenses
$60K
FY2023▲ +62%
Expenses by fiscal year
FY2020$30K
FY2021$32K
FY2022$37K
FY2023$60K
FY2024$84K
FY2024$100K
Net assets
$1.2M
FY2023▼ -4%
Net assets by fiscal year
FY2020$1.0M
FY2021$1.2M
FY2022$1.3M
FY2023$1.2M
FY2024$1.5M
FY2024$1.7M

From the FY2023 Form 990 (year ending November 2023) · see the original

Give Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Ann Guiberson
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Nap Educational Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Fundraises to support educational programs and scholarships for parliamentarians.

Provided by the organization

This section is blank until Nap Educational Foundation claims this page.

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1 program service account for $60K of program spending, described in the organization's own filed words · FY2022.
01

The foundation supports the national assocaitions of parliamentarians in developing promoting and providing educational content materials scholarships and programs by way of fundraising

$60Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Donor Advised Charitable Giving INCFY2024$6K
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$81K
Ln 12
Gifts and grantsLn 1h$57K
Fees for servicesLn 2g$18K
Other incomeLn 4–11$6K
Money outPt IX
$60K
Ln 25
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$56K
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$57K
Fees for servicesLn 2g$18K
Investment incomeLn 3$258
Other incomeLn 4–11$6K
Total revenueLn 12$81K
Assets in detailPt X, end of year
CashLn 1$20K
SavingsLn 2$36K
Cash and savings togetherLn 1–2$56K
InvestmentsLn 11–13$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 69
Fiscal year endsHeaderNovember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$40K$56K
InvestmentsLn 11–13$1.2M$1.2M
Total assetsLn 16$1.3M$1.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.3M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$5K
Legal feesLn 11b$500
Office expensesLn 13$257
InsuranceLn 23$1K
Other expenses (24a–d)Ln 24$13K
All other expensesLn 24e$39K
Total functional expensesLn 25$60K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $102K$84K$18K$1.5M 990 PDF
FY2023 Viewing $81K$60K$22K$1.2M 990 PDF
FY2022 $89K$37K$52K$1.3M 990 PDF
FY2021 $73K$32K$42K$1.2M 990 PDF
FY2020 $69K$30K$39K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $81,310 across 6 lines filed
VIII-1f All other contributions, gifts and grants$57,372
VIII-1h Total contributions, gifts and grants$57,372
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$18,034
VIII-3 Investment income$258
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$5,646
VIII-12 Total revenue$81,310
Part IX · Statement of functional expenses $59,739 across 6 lines filed
IX-11a Management fees$5,000
IX-11b Legal fees$500
IX-13 Office expenses$257
IX-23 Insurance$1,190
IX-24 Other expenses (24a–d)$13,345
IX-24e All other expenses$39,447
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$59,739
Part X · Balance sheet $1,229,677 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $8,786$19,552
X-2 Savings and temporary cash investmentsStart of year $31,406$36,077
X-9 Prepaid expenses and deferred charges$1,000
X-11 Publicly traded securitiesStart of year $1,241,353$1,173,048
X-16 Total assetsStart of year $1,281,545$1,229,677
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,281,545$1,229,677
X-33 Total liabilities and net assetsStart of year $1,281,545$1,229,677
Part XI · Reconciliation of net assets $1,229,677 net assets at year end
XI-1 Total revenue$81,310
XI-2 Total expenses$59,739
XI-3 Revenue less expenses$21,571
XI-4 Net assets at start of year$1,281,545
XI-8 Prior period adjustments−$73,439
XI-10 Net assets at end of year$1,229,677

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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