National Association of Parliamentarians

Nonprofit profile at a glance

EIN
452718076
IRS 990 coverage
2012–2023
Forms available
Form 990 2023, Form 990-N 2015
Location
Independence, MO, USA
Phone
8168333892
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$827,991
Expenses
$828,005
Assets
$1,980,620
Liabilities
$30,576

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ALLISON WALLIS (PRESIDENT)
  • MONA CALHOUN (VICE PRESIDENT)
  • CYNTHIA LAUNCHBAUGH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CYNTHIA LAUNCHBAUGH (EXECUTIVE DIRECTOR): $82,320 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Nap is dedicated to educating leaders throughout the world in effective meeting management through the use of parlimentary procedures.

What it reported doing in 2023

The association provides extensive educational programs for members and the public including internally produced, printed, and electronic resources, live courses and workshops, and on-demand webinars. Members also receive a quarterly publication called the national parliamentarian filled with informative articles authored by other members commited to effective meeting management through the use of parliamentary proccedure. A testing program is part of the educational system for members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 85
  • Accountability: 95
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 74
  • Program expense ratio: 71.9%; rating input score 72
  • Fundraising efficiency: $97.36 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.39; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 9.9%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 71.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $595K in reported program spending
  • Leadership: top reported pay $82K · 11 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.