2024-11-15T11:28:32-06:00 2023-12-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-01-01 237097490 NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC NATI 3014746222 6406 IVY LANE 200B GREENBELT MD 20770 GUYLAINE SAINT JUSTE PRESIDENT & CEO 3014746222 2024-11-14 1 0 AARON M FOX P01365820 2022274000 2024-11-14 2023 2024-10-15 13:58:12Z GUYLAINE SAINT JUSTE 6406 IVY LANE 200B GREENBELT MD 20770 20900826 0 2483 X WWW.NABAINC.ORG X 1970 NY TO ENSURE UNLIMITED OPPORTUNI- TIES FOR BLACKS IN THE ACCOUNTING AND RELATED BUSINESS PROFESSIONS 12 12 32 750 0 0 10362942 7233085 4210699 7197063 90864 727178 0 0 14664505 15157326 498333 1727858 0 0 2152097 4117182 0 0 0 4525252 8953554 7175682 14798594 7488823 358732 11793156 12483978 1672866 2048974 10120290 10435004 TO ADDRESS THE PROFESSIONAL NEEDS OF ITS MEMBERS AND TO BUILD LEADERS THAT SHAPE THE FUTURE OF THE ACCOUNTING AND FINANCE PROFESSION WITH AN UNFALTERING COMMITMENT TO INSPIRE THE SAME IN THEIR SUCCESSORS. 0 0 4724146 5091540 NATIONAL CONVENTION - PROVIDES A FORUM FOR PROGRAMMING, TRAINING, AND NETWORKING WHILE UNITING NABA MEMBERS, THE CORPORATE COMMUNITY, ACADEMICS AND OTHERS INTERESTED IN PROMOTING THE MISSION AND GOALS OF NABA. THE NATIONAL CONVENTION ENHANCES THE MANAGEMENT SKILLS AND PRODUCTIVITY OF ITS MEMBERS THROUGH FOCUSED WORKSHOPS AND TECHNICAL SESSIONS. IT PROVIDES BRANDING AND IMAGING OPPORTUNITIES AS WELL AS DIVERSITY RECRUITING AND HIRING SOLUTIONS FOR ITS CORPORATE PARTNERS. THE NATIONAL CONVENTION HOSTS A SERIES OF LEADERSHIP WORKSHOPS. 7302364 1727858 2105523 NABA'S OTHER PROGRAM CONTENT AND EVENTS CREATE VALUABLE OPPORTUNITIES TO ADDRESS THE NEEDS OF PARTNERS, PROFESSIONALS AND THE PIPELINE, FOSTERING GROWTH AND SUCCESS AT EVERY STAGE IN THE NABA LIFE CYCLE. 540810 MEMBERSHIP - WE UNITE THROUGH MEMBERSHIP - ACCOUNTANTS, FINANCE AND BUSINESS-RELATED PROFESSIONALS AND STUDENTS WHO HAVE SIMILAR INTERESTS AND IDEALS, ARE COMMITTED TO PROFESSIONAL AND ACADEMIC EXCELLENCE, POSSESS A SENSE OF PROFESSIONAL AND CIVIC RESPONSIBILITY, AND ARE CONCERNED WITH ENHANCING OPPORTUNITIES FOR MINORITIES IN THE ACCOUNTING, FINANCE AND RELATED BUSINESS PROFESSIONS. 12567320 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 41 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 1 1 0 1 0 1 1 1 1 0 0 NY X SHON MCGHEE 2405425020 6406 IVY LANE 200B GREENBELT MD 20770 HERSCHEL FRIERSON CHAIR 10.00 5.00 X X 0 0 0 SHERRY ANN MOHAN MBA CPA VICE CHAIR 10.00 0.00 X X 0 0 0 NOEL BOWERS NATIONAL SECRETARY 5.00 0.00 X X 0 0 0 DURRAN DUNN NATIONAL TREASURER 5.00 0.00 X X 0 0 0 ZENAI BROOKS CENTRAL REGIONAL PRESIDENT 5.00 5.00 X 0 0 0 RAUTZ MARC EASTERN REGIONAL PRESIDENT 5.00 0.00 X 0 0 0 CRYSTAL MARTIN SOUTHERN REGIONAL PRESIDENT 5.00 0.00 X 0 0 0 BRITTANI BISHOP WESTERN REGIONAL PRESIDENT 5.00 0.00 X 0 0 0 ANGEL JOHNSON NATIONAL DIRECTOR 5.00 0.00 X 0 0 0 JASON BOOKER NATIONAL DIRECTOR 5.00 0.00 X 0 0 0 TASHA AUSTIN NATIONAL DIRECTOR 5.00 5.00 X 0 0 0 JESSE RHODES NATIONAL DIRECTOR 5.00 0.00 X 0 0 0 GUYLAINE SAINT JUSTE PRESIDENT & CEO 40.00 5.00 X 369231 0 19813 CATHERINE FOCA COO 40.00 0.00 X 211539 0 37302 TELAEKAH BROOKS CHIEF EDUCATION OFFICER 40.00 0.00 X 197039 0 3350 TOI ESHUN SVP, MARKETING & COMMUNICATIONS 40.00 0.00 X 188569 0 38203 KIM WILLIAMS CHIEF REVENUE OFFICER 40.00 0.00 X 186000 0 29625 MARC RAYGOZA CHIEF IT OFFICER 40.00 0.00 X 182385 0 27548 1334763 0 155841 10 0 1 0 LLB ENTERPRISES 800 CORPORATE DRIVE PMB610 SUITE STAFFORD VA 22554 CONSULTANT 376877 WE ARE TACTIQ LLC 608 1/2 PARKSIDE PLACE NE WASHINGTON DC 20019 CONSULTANT 129673 DEANNA COURTNEY 1326 E PRAIRIE VIEW DRIVE EAGLE ID 83616 CONSULTANT 104000 3 688362 6544723 7233085 NATIONAL CONVENTION 900099 5091540 5091540 REGIONAL CONVENTION 900099 2012203 2012203 CAREER CENTER 900099 93320 93320 7197063 485600 485600 5985078 5743500 241578 241578 241578 15157326 7197063 0 727178 X 677158 677158 1050700 1050700 389044 233426 155618 2945055 2460148 484907 76346 57415 18931 484822 392082 92740 221915 172961 48954 175230 175230 99232 99232 48203 48203 2749817 2165476 584341 277664 155008 122656 265020 52377 212643 26116 20632 5484 2636674 2549098 87576 602934 602934 55694 43997 11697 MEALS 1145555 1145555 EQUIPMENT RENTAL 303142 302821 321 STAFF TRAINING 216853 171314 45539 SPEAKER FEES 195127 195127 156293 119091 37202 14798594 12567320 2231274 0 1802259 2321003 518068 1989698 356946 62782 38500 554001 264521 174454 289480 7620817 8839779 143146 120202 11793156 12483978 810233 1302041 648587 594620 214046 152313 1672866 2048974 X 7818717 8882284 2301573 1552720 10120290 10435004 11793156 12483978 358732 -44018 0 X 0 1 X 1 0 X 976569 3221541 975000 10362942 7233085 22769137 976569 3221541 975000 10362942 7233085 22769137 2175773 20593364 60189 76508 159660 163618 485600 945575 23714712 14431708 0.86840 0.83250 X PART II, SHORT YEAR EXPLANATION: IN MARCH 2022, NABA'S BOARD OF DIRECTORS APPROVED A CHANGE OF NABA'S FISCAL YEAR END FROM JUNE 30 TO DECEMBER 31, 2021. AS A RESULT OF THIS CHANGE, THE COLUMNS IN THE SCHEDULE A, PART II SUPPORT SCHEDULE REPORT THE ACTIVITY FOR THE ORGANIZATION'S TAX YEARS AS FOLLOWS (COLUMN: TAX YEAR): 2019: JUNE 30, 2020 2020: JUNE 30, 2021 2021: DECEMBER 31, 2021 2022: DECEMBER 31, 2022 2023: DECEMBER 31, 2023 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 451715 223546 228169 102286 40975 61311 289480 DUE TO CHAPTERS AND REGIONS 20000 LEASE LIABILITY--OPERATING 120202 OTHER LIABILITIES 12111 152313 X 15455105 -44018 390000 345982 15109123 48203 48203 15157326 15140391 390000 390000 14750391 48203 48203 14798594 PART X, LINE 2: NABA PERFORMED AN EVALUATION OF UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THERE WERE NO EXAMINATIONS IN PROGRESS OR PENDING WITH TAXING AUTHORITIES. IT IS NABA'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAINTY IN INCOME TAXES, IF ANY, IN INCOME TAX EXPENSE. 0 NABA FOUNDATION 6404 IVY LANE STE 200B GREENBELT MD 20770 923890441 501(C)(3) 677158 0 GENERAL SUPPORT 1 0 SCHOLARSHIPS 276 1050700 X X 0 0 0 0 0 0 0 1 0 GUYLAINE SAINT JUSTE PRESIDENT & CEO 294231 0 75000 0 0 0 17654 0 2159 0 389044 0 0 0 CATHERINE FOCA COO 191539 0 20000 0 0 0 9692 0 27610 0 248841 0 0 0 TOI ESHUN SVP, MARKETING & COMMUNICATIONS 168569 0 20000 0 0 0 10114 0 28089 0 226772 0 0 0 KIM WILLIAMS CHIEF REVENUE OFFICER 180000 0 6000 0 0 0 2077 0 27548 0 215625 0 0 0 MARC RAYGOZA CHIEF IT OFFICER 172385 0 10000 0 0 0 0 0 27548 0 209933 0 0 0 TELAEKAH BROOKS CHIEF EDUCATION OFFICER 191539 0 5500 0 0 0 1846 0 1504 0 200389 0 0 0 PART I, LINE 7 THE FOLLOWING INDIVIDUALS RECEIVED NON-FIXED, DISCRETIONARY BONUSES THAT WERE PAID IN FEBRUARY 2023: GUYLAINE SAINT JUSTE, CATHERINE FOCA, TELAEKAH BROOKS, KIM WILLIAMS, TOI ESHUN, AND MARC RAYGOZA. FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE TWO CLASSES OF MEMBERSHIP IN THE ASSOCIATION: VOTING AND NON-VOTING. VOTING MEMBERS: THE FOLLOWING PERSONS SHALL BE ELIGIBLE FOR VOTING MEMBERSHIP IN THE ASSOCIATION: I. ANY PERSON WHO HAS OBTAINED AN UNDERGRADUATE, GRADUATE OR POST-DOCTORATE DEGREE WITH A MAJOR IN ACCOUNTING, FINANCE, TECHNOLOGY OR OTHER BUSINESS-RELATED DEGREES. OR; II. ANY PERSON WHO IS CERTIFIED OR LICENSED BY A STATE OR TERRITORY OR POSSESSION OF THE UNITED STATES TO PRACTICE ACCOUNTING., AUDITING, FINANCE, TECHNOLOGY, OR RELATED INDUSTRY. III. ANY PERSON WHO IS EMPLOYED AS AN ADJUNCT, FULL-TIME OR TENURED PROFESSOR AT A COLLEGE, UNIVERSITY, OR OTHER POST-SECONDARY EDUCATION INSTITUTION. IV. ANY PERSON WHO IS EMPLOYED AS AN EXECUTIVE (E.G., PROVOST) OR ADMINISTRATOR (E.G., DEAN} AT A COLLEGE, UNIVERSITY, OR OTHER POST-SECONDARY EDUCATION INSTITUTION. NON-VOTING MEMBERS: THE FOLLOWING PERSONS SHALL BE ELIGIBLE FOR NON-VOTING MEMBERSHIP IN THE ASSOCIATION: I. ANY PERSON WHO IS CURRENTLY ENROLLED IN A COLLEGE OR UNIVERSITY PURSUING A CERTIFICATION OR AN UNDERGRADUATE OR GRADUATE DEGREE WITH A MAJOR OR MINOR IN ACCOUNTING, FINANCE., TECHNOLOGY., OR BUSINESS-RELATED DEGREES; OR II. ANY HIGH SCHOOL STUDENT WITH A DEMONSTRATED INTEREST IN ACCOUNTING, FINANCE, TECHNOLOGY OR OTHER BUSINESS-RELATED DEGREES. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS IN GOOD STANDING SHALL HAVE THE RIGHT TO VOTE ON THE ELECTION OF THE REGIONAL LEADERS(S) PRESENTED BY THE NOMINATING COMMITTEE OR ANY OTHER MATTER REQUIRED TO BE SUBMITTED TO THE MEMBERS FOR A VOTE BY LAW. EXCEPT FOR THE REGIONAL DIRECTORS DEFINED UNDER ARTICLE 5.2 (A), CANDIDATES FOR THE ASSOCIATION'S BOARD OF DIRECTORS WILL BE PROPOSED BY THE NOMINATING COMMITTEE AND SUBMITTED TO THE NATIONAL BOARD FOR FINAL APPROVAL AND APPOINTMENT. FORM 990, PART VI, SECTION A, LINE 7B EACH VOTING MEMBER SHALL HAVE ONE VOTE ON MATTERS UNDER THE BYLAWS OR OTHERWISE. NON-VOTING MEMBERS SHALL NOT HAVE ANY VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B 990S ARE REVIEW BY THE SVP OF FINANCE AND PRESIDENT/CEO FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REQUIRED TO BE SIGNED ANNUALLY BY THE BOARD OF DIRECTORS. DURING THE YEAR, IT IS MANDATORY THAT ANY CONFLICT OF INTEREST OR SUSPECTED CONFLICT OF INTEREST BE BROUGHT TO THE ATTENTION OF THE PRESIDENT & CEO. THIS PROCESS IS ADMINISTERED BY THE NATIONAL SECRETARY. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATIONAL EFFECTIVENESS AND PERSONNEL COMMITTEE DEVELOPS AN APPROPRIATE SALARY FOR THE PRESIDENT & CEO. THE CONTRACT OR EMPLOYMENT LETTER IS APPROVED BY THE BOARD OF DIRECTORS AND SIGNED BY THE PRESIDENT & CEO, AND THE CHAIR OF THE BOARD. A SIMILAR PROCESS IS UNDERTAKEN FOR OTHER OFFICERS OF NABA. FORM 990, PART VI, SECTION C, LINE 19 NABA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 386,809. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 386,809. CONVENTION CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,165,476. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,165,476. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 197,532. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 197,532. NABA FOUNDATION 2406 IVY LANE STE 200B GREENBELT MD 20770 923890441 EDUCATION VA 501(C)(3) LINE 12A, I NATL ASSN OF BLACK ACCOUNTANTS 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 NABA FOUNDATION B 677158 FMV