2024-04-25T12:58:45-05:00 2023-06-30 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2022-07-01 520885532 NATIONAL ASSOCIATION OF ELEMENTARY SCHOOL PRINCIPALS NATI 7036843345 1615 DUKE STREET ALEXANDRIA VA 22314 DR L EARL FRANKS EXECUTIVE DIRECTOR 7036843345 2024-04-23 1 DR EARL FRANKS 999009999 1 DANIEL O'SHEA P00957510 3016529100 2024-03-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR L EARL FRANKS 1615 DUKE STREET ALEXANDRIA VA 22314 7581526 0 X WWW.NAESP.ORG X 1969 DC ADVOCACY AND SUPPORT FOR ELEMENTARY AND MIDDLE-LEVEL PRINCIPALS AND OTHER EDUCATION LEADERS 14 14 20 20 236028 0 596441 164700 5532119 6019428 102385 122844 1003037 1071491 7233982 7378463 0 0 0 0 2197958 2414018 0 0 0 3616822 3639131 5814780 6053149 1419202 1325314 8926771 11230657 2951947 3789165 5974824 7441492 THE MISSION OF THE NATIONAL ASSOCIATION OF ELEMENTARY SCHOOL PRINCIPALS IS TO LEAD IN THE ADVOCACY AND SUPPORT FOR ELEMENTARY AND MIDDLE-LEVEL PRINCIPALS AND OTHER EDUCATION LEADERS IN THEIR COMMITMENT FOR ALL CHILDREN. 0 0 PUBLICATIONS: VARIOUS PUBLICATIONS TO SUPPORT AND ASSIST PRINCIPALS IN THEIR ROLE AS SCHOOL LEADERS AND THEIR COMMITMENT TO ELEMENTARY AND MIDDLE-LEVEL EDUCATION. CONFERENCES AND MEETINGS: PROVIDED A FORUM FOR THE EXCHANGE OF INFORMATION AND EXPERIENCE IN EDUCATION. PROFESSIONAL DEVELOPMENT: SEMINARS ARE SPONSORED BY THE ASSOCIATION TO PROMOTE LEARNING, INTERACTION AND EXCHANGE OF INFORMATION ON EDUCATION. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 48 0 1 20 1 1 1 0 0 0 1 1 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X BHAIRAVI SHETHNA 7036843345 1615 DUKE STREET ALEXANDRIA VA 22314 L EARL FRANKS EXECUTIVE DIRECTOR 32.50 5.00 X 302915 0 51268 MARY GRACE BRANCH ASSOC. EXEC. DIR., PROF. LEARNING 2.00 0.00 X 136912 0 20806 KAYLEN TUCKER ASSOC. EXEC. DIR. COMMUNICATIONS 37.50 0.00 X 132109 0 20449 JACQUELINE ANN MCGRAIL A. EXEC. D. MEM., DEV. & AFFIL. SER. 37.50 0.00 X 130338 0 20425 BHAIRAVI SHETHNA ASSOC. EXEC. DIR. FINANCE & ACCT. 37.50 0.00 X 119456 0 9189 DEBORAH MAVIS YOUNG ASSOC. EXEC. DIR. CONF. & EXHIBIT 37.50 0.00 X 108230 0 30208 DAVE STECKLER P.-ELECT (UNT 7/22)/PRES. (AS OF 8/22) 2.00 1.00 X X 0 0 0 PAUL WENGER PRESIDENT (UNTIL 7/22) 10.00 2.00 X X 0 0 0 LIZA CARABALLO-SUAREZ VP (UNT 7/22)/P.-ELECT (AS OF 8/22) 2.00 1.00 X X 0 0 0 KEVIN ARMSTRONG D. AT LG. (UNT 7/22)/VP (AS OF 8/22) 2.00 1.00 X 0 0 0 RAMONA MARIE DUNN DIRECTOR AT LARGE 0.20 0.00 X 0 0 0 CARMEN MARING EDD DIRECTOR AT LARGE 0.20 0.00 X 0 0 0 ASHLEY ALDRIDGE WILSON EDD DIRECTOR ZONE 4 0.20 0.00 X 0 0 0 BRIDGET BELCASTRO EDD DIRECTOR ZONE 5 0.20 0.00 X 0 0 0 SCOTT BORBA DIRECTOR ZONE 9 0.20 0.00 X 0 0 0 ED COSENTINO DIRECTOR ZONE 3 0.20 0.00 X 0 0 0 AMY DIXON DIRECTOR ZONE 5 (UNTIL 7/22) 0.20 0.00 X 0 0 0 JAMES EDMOND JR DIRECTOR ZONE 6 (UNTIL 7/22) 0.20 0.00 X 0 0 0 VICTORIUS EUGENIO DIRECTOR ZONE 8 0.20 0.00 X 0 0 0 ANN-MARIE GLEASON DIRECTOR ZONE 4 (UNTIL 7/22) 0.20 0.00 X 0 0 0 APRIL KNIGHT DIRECTOR ZONE 3 (UNTIL 7/22) 0.20 0.00 X 0 0 0 MATTHEW LEWIS DIRECTOR ZONE 7 0.20 0.00 X 0 0 0 JOHN QUINN DIRECTOR ZONE 1 (UNTIL 7/22) 0.20 0.00 X 0 0 0 THOMAS PAYTON DIRECTOR ZONE 2 0.20 0.00 X 0 0 0 JON WENNSTROM DIRECTOR ZONE 6 0.20 0.00 X 0 0 0 STEPHEN WILTSHIRE JR DIRECTOR ZONE 1 0.20 0.00 X 0 0 0 929960 0 152345 6 0 1 0 STONE ROOSTER DISTRIBUTION LLC 16 AVENUE A LEETSDALE PA 15056 PRODUCT FULFILLMENT 368829 THE YGS GROUP 3650 W MARKET STREET YORK PA 17404 PRINTING, POSTAGE, DESIGN, & EDITING 222854 2 21000 5000 138700 164700 MEMBERSHIP DUES 900099 4009528 4009528 CONFERENCES AND MEETIN 900099 1773872 1773872 ADVERTISING 541800 236028 236028 6019428 122844 122844 213193 213193 852134 203063 649071 649071 PEAP NAESP ADMIN FEES 561000 144000 144000 65227 65227 209227 7378463 6641698 236028 336037 X 485633 1240404 105758 437589 144634 359054 44670 21733 722962 52087 737482 70624 75000 78981 401507 604527 64159 26936 REBATES TO AFFILIATES 243497 CREATIVE DESIGN 60444 DUES & SUBSCRIPITONS 46658 TAXES AND LICENSES 9449 19361 6053149 2991550 3560566 729485 744040 662302 484990 128777 110912 393941 617569 1974488 1445413 561926 529075 2886010 4368212 572780 815293 8926771 11230657 700484 749930 2107777 2852700 143686 186535 2951947 3789165 X 5974824 7441492 5974824 7441492 8926771 11230657 1325314 141354 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 4019528 216326 59307 275633 321562 -45929 273333 273333 992996 860284 132712 11188 11188 0 139700 127150 12550 557271 446791 110480 529075 DEFERRED COMPENSATION 186535 DEPOSITS 58000 LIFE INSURANCE CSV 335990 DUE FROM RELATED PARTY 234768 815293 DEFERRED COMPENSATION 186535 186535 X 8002694 141354 301547 442901 7559793 21733 -203063 -181330 7378463 6737430 706014 706014 6031416 21733 21733 6053149 PART X, LINE 2: NAESP IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE AND THE COMMONWEALTH OF VIRGINIA, AS WELL AS PAY CERTAIN OTHER TAXES TO LOCAL JURISDICTIONS. UNRELATED BUSINESS TAXABLE INCOME PERTAINING TO ACTIVITIES NOT DIRECTLY RELATED TO ITS NONPROFIT PURPOSE IS SUBJECT TO INCOME TAXES. THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN GENERAL AND ADMINISTRATIVE EXPENSES ON THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS AND ACCOUNTS PAYABLE AND ACCRUED EXPENSES ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. THERE IS NO PROVISION IN THESE CONSOLIDATED FINANCIAL STATEMENTS FOR PENALTIES AND INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS OR THE TAX JURISDICTION OF THE COMMONWEALTH OF VIRGINIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 362,302. INTERCOMPANY ELIMINATIONS - RELATED ORGANIZATION -60,755. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -203,063. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 203,063. RELATED ORGANIZATION EXPENSES 563,706. INTERCOMPANY ELIMINATIONS - RELATED ORGANIZATION -60,755. X X 0 1 0 L EARL FRANKS EXECUTIVE DIRECTOR 302915 0 0 0 0 0 50216 0 1052 0 354183 0 0 0 MARY GRACE BRANCH ASSOC. EXEC. DIR., PROF. LEARNING 136912 0 0 0 0 0 9584 0 11222 0 157718 0 0 0 KAYLEN TUCKER ASSOC. EXEC. DIR. COMMUNICATIONS 132109 0 0 0 0 0 9248 0 11201 0 152558 0 0 0 JACQUELINE ANN MCGRAIL A. EXEC. D. MEM., DEV. & AFFIL. SER. 130338 0 0 0 0 0 9225 0 11200 0 150763 0 0 0 PART I, LINE 3 THE ORGANIZATION'S ATTORNEY WORKS WITH THE FINANCE COMMITTEE TO REVIEW AND PROVIDE COMPARATIVE DATA FOR COMPENSATION OF TOP-LEVEL EXECUTIVES. PART I, LINE 4B CONTRIBUTIONS WERE MADE INTO A 457F PLAN BY NAESP ON BEHALF OF L. EARL FRANKS FOR $29,013. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CATEGORIES INCLUDE: ACTIVE MEMBERS, INSTITUTIONAL ACTIVE MEMBERS, EMERITUS, ASSISTANT PRINCIPALS, ASPIRING, ASSOCIATE, INTERNATIONAL ASSOCIATE, AND INSTITUTIONAL SUBSCRIPTIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT REGIONAL ZONE DIRECTORS (9) AND THE INCOMING PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS. IT IS REVIEWED BY THE ASSISTANT EXECUTIVE DIRECTOR OF FINANCE AND ACCOUNTING. IT IS GIVEN TO THE EXECUTIVE DIRECTOR FOR SIGNATURE. COPIES OF THE 990 ARE SENT TO THE FINANCE COMMITTEE UPON SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY WILL ANNUALLY DISCLOSE OR UPDATE THE PRESIDENT OF THE BOARD ON A FORM PROVIDED BY THE ASSOCIATION, THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESS AND OTHER ASSOCIATIONS OR THOSE FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ASSOCIATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ASSOCIATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ASSOCIATION'S REMOVAL PROCEDURES. THE ASSOCIATION'S CHIEF EMPLOYED EXECUTIVE (EXECUTIVE DIRECTOR) AND CHIEF EMPLOYED FINANCE EXECUTIVE WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S ATTORNEY WORKS WITH THE FINANCE COMMITTEE TO REVIEW AND PROVIDE COMPARATIVE DATA FOR COMPENSATION OF TOP-LEVEL EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT & CONTRACT SERVICES 148,620. OTHER PROFESSIONAL FEES 574,342. NAESP FOUNDATION 1615 DUKE STREET ALEXANDRIA VA 22314 541223334 PK-8 EDUC. DC 501(C)(3) LINE 12A, I NAESP 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 NAESP FOUNDATION D 234768 COST NAESP FOUNDATION Q 134768 COST