2022-07-08T10:34:07-05:00 2021-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-01-01 731072564 NATIONAL ASSOCIATION OF BUSINESS POLITICAL ACTION COMMITTEES % MICAELA A ISLER NATI 2023413780 700 PENNSYLVANIA AVE SE NO FLR 2 WASHINGTON DC 20003 MICAELA A ISLER EXECUTIVE DIRECTOR 2023413780 2022-05-07 true MICAELA A ISLER 999009999 BRIAN E BENDER CPA P01305467 3012726000 2021 2022-09-23 18:48:47Z MICAELA A ISLER 700 PENNSYLVANIA AVE SE NO FLR 2 WASHINGTON DC 20003 1111735 false X WWW.NABPAC.ORG X 1977 DC TO PROVIDE A FORUM FOR MEMBERS TO ADDRESS MUTUAL INTEREST AND FOR OUTSIDE EXPERTS TO INFORM MEMBERS ON POLITICAL ACTION COMMITTEE MATTERS. 31 31 0 31 0 0 0 1094653 1111399 1682 336 0 0 1096335 1111735 0 5000 0 0 0 0 0 0 0 986657 1088902 986657 1093902 109678 17833 910457 1011540 327200 410450 583257 601090 TO PROVIDE A FORUM FOR MEMBERS TO ADDRESS MUTUAL INTERESTS AND FOR OUTSIDE EXPERTS TO INFORM MEMBERS ON POLITICAL ACTION COMMITTEE MATTERS. false false LEGAL HOTLINE: NABPAC MEMBERS ARE ENTITLED TO UNLIMITED ACCESS TO THE LEGAL HOTLINE, WHICH IS AN INFORMATION SERVICE ON CAMPAIGN FINANCE LAW AND REGULATIONS. EDUCATIONAL CONFERENCES: NABPAC ANNUAL EDUCATIONAL CONFERENCES OFFER MEMBERS AND INVITED GUESTS THE LATEST INSIGHTS INTO PAC MANAGEMENT TECHNIQUES, LEGAL AND REGULATORY TREND AND POLITICAL ANALYSIS. PACHELP HOTLINE: THE PACHELP HOTLINE PROVIDES UNLIMITED FREE ONE-ON-ONE STRATEGIC ADVICE TO NABPAC MEMBERS SEEKING INNOVATIVE IDEAS FOR ENHANCING THEIR FUNDRAISING, COMMUNICATIONS OUTREACH, REGULATORY COMPLIANCE, AND STRATEGIC PLANNING ACTIVITIES. false false false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 19 0 true 0 false false false false false false false false X 31 31 false true false false true false false true false false false true true true false true true true true false X MICAELA A ISLER 2023413780 700 PENNSYLVANIA AVE SE NO FLR 2 WASHINGTON DC 20003 X TRACY WINN INCOMING PRESIDENT, EXEC COMM 2.0 0.0 X X 0 0 0 MEAGHAN KILLION JOYCE 1ST VP, EXEC COMM 2.0 0.0 X X 0 0 0 TIM FOLYN OUTGOING PRESIDENT, EXEC COMM 2.0 0.0 X X 0 0 0 COURTNEY SCHOENBORN 2ND VP, EXEC COMM 2.0 0.0 X X 0 0 0 BRIDGET SEWELL SECRETARY, EXEC COMM 2.0 0.0 X X 0 0 0 KIPP MALONEY TREASURER, EXEC COMM 2.0 0.0 X X 0 0 0 JOHN MASON AT-LARGE 1.0 0.0 X 0 0 0 BRENDAN ADAMS BOARD MEMBER 1.0 0.0 X 0 0 0 JENNIFER BROOKS BOARD MEMBER 1.0 0.0 X 0 0 0 LARUEN COLICELLI BOARD MEMBER 1.0 0.0 X 0 0 0 RYAN COOPERMAN BOARD MEMBER 1.0 0.0 X 0 0 0 MARY-RYAN DOUGLASS BOARD MEMBER 1.0 0.0 X 0 0 0 KATHLEEN GAMBLE BOARD MEMBER 1.0 0.0 X 0 0 0 DAVON GRAY BOARD MEMBER 1.0 0.0 X 0 0 0 ASHLEY JACKSON BOARD MEMBER 1.0 0.0 X 0 0 0 SPENCER JEWELL BOARD MEMBER 1.0 0.0 X 0 0 0 JOE JOINER BOARD MEMBER 1.0 0.0 X 0 0 0 JOE MANION BOARD MEMBER 1.0 0.0 X 0 0 0 SARAH MCDONALD BOARD MEMBER 1.0 0.0 X 0 0 0 LINDSAY ROITMAN BOARD MEMBER 1.0 0.0 X 0 0 0 ED SAGEBIEL BOARD MEMBER 1.0 0.0 X 0 0 0 JEANNE SLADE BOARD MEMBER 1.0 0.0 X 0 0 0 KIM SNOW BOARD MEMBER 1.0 0.0 X 0 0 0 LACYE TENNILLE BOARD MEMBER 1.0 0.0 X 0 0 0 GARY WHIDBY BOARD MEMBER 1.0 0.0 X 0 0 0 MEREDITH WHITE BOARD MEMBER 1.0 0.0 X 0 0 0 SARAH MILLIGAN BOARD MEMBER (OUTGOING) 1.0 0.0 X 0 0 0 JESSICA NAAKE BOARD MEMBER (OUTGOING) 1.0 0.0 X 0 0 0 MEREDITH MCNEELY BOARD MEMBER (OUTGOING) 1.0 0.0 X 0 0 0 SHARON STANCIEL BOARD MEMBER (OUTGOING) 1.0 0.0 X 0 0 0 CATHERINE MCDANIEL 2020 EX-OFFICIO 1.0 0.0 X X 0 0 0 MICAELA ISLER EXECUTIVE DIRECTOR 30.0 0.0 X 0 0 0 0 0 0 0 false false false WILEY REIN LLP PO BOX 76110 BALTIMORE MD 212756110 197500 DUNN ASSOCIATES 2111 WILSON BOULEVARD ARLINGTON VA 22201 103500 FEDERAL STREET STRATEGIES LLC 1220 L ST NW STE 100 WASHINGTON DC 200054033 120000 SYNTAGMA STRATEGIES LLC 3235 JUNIPER LN FALLS CHURCH VA 220441608 225042 4 0 MEMBER DUES 541900 1010425 1010425 CONFERENCES 541900 100974 100974 1111399 0 336 336 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1111735 1111399 336 0 5000 0 0 0 0 0 0 0 0 228047 219750 17086 0 0 0 422370 60200 12907 17713 0 37060 0 0 53147 0 0 0 1917 MEMBERSHIP OUTREACH 18705 1093902 61730 92263 831277 919277 0 0 17450 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 910457 1011540 0 0 0 0 327200 410450 0 0 0 0 0 0 0 0 0 0 0 0 327200 410450 X 583257 601090 0 0 583257 601090 910457 1011540 17833 X X true X false false false true false false 0 0 X PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. DURING THE YEAR ENDED DECEMBER 31, 2021, THE ASSOCIATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX RETURNS FILED BY THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2018 REMAIN OPEN. THE ASSOCIATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS AS INTEREST EXPENSE AND PENALTIES IN INCOME TAX EXPENSE ON THE STATEMENTS OF FUNCTIONAL EXPENSES - MODIFIED CASH BASIS. MICAELA A ISLER EXECUTIVE DIRECTOR 228047 THE ASSOCIATION DELEGATES CONT false PART IV, 1D THE ASSOCIATION DELEGATES CONTROL OVER MANAGEMENT DUTIES TO SYNTAGMA STRATEGIES, LLC. MICAELA IS THE SOLE OWNER OF SYNTAGMA STRATEGIES, LLC. FORM 990, PART VI, SECTION A, LINE 3: AN ASSOCIATION MANAGEMENT COMPANY MANAGES THE DAY-TO-DAY OPERATIONS OF THE ASSOCIATION UNDER THE DIRECTION OF THE EXECUTIVE COMMITTEE AND DEPLOYS APPROVED PROGRAMS UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ALSO MANAGES MEMBERSHIP COMMUNICATIONS, INCLUDING BUT NOT LIMITED TO: INVOICES FOR MEMBERSHIP DUES, CONFERENCES AND SPONSORSHIPS, TWICE MONTHLY NEWSLETTERS, AND OTHER ROUTINE MEMBERSHIP MATTERS. FORM 990, PART VI, SECTION A, LINE 6: THE ASSOCIATION WAS FORMED AS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B: THE ASSOCIATION DOES NOT DOCUMENT MEETINGS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15: AS PART OF THE EXECUTIVE DIRECTOR SEARCH AND HIRING PROCESSES FOR OTHER KEY EMPLOYEES OF THE ORGANIZATION, THE NABPAC EXECUTIVE COMMITTEE CONSULTS AND WORKS WITH AN OUTSIDE TALENT MANAGEMENT FIRM, AS WELL AS WITH A NATIONAL ASSOCIATION OF ASSOCIATIONS (ASAE) TO ACCESS COMPARABLE COMPENSATION PACKAGES, MARKET DATA, AND OTHER VARIABLES AS PART OF THE DELIBERATION AND APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19: THE ASSOCIATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A, LINE 1, (A)(31: MICAELA ISLER, EXECUTIVE DIRECTOR IS NOT PAID DIRECTLY BY THE ASSOCIATION. THE ASSOCIATION DELEGATES CONTROL OVER MANAGEMENT DUTIES TO SYNTAGMA STRATEGIES, LLC AND PAID $225,042 TO SYNTAGMA STRATEGIES, LLC. MICAELA ISLER IS THE SOLE OWNER OF SYNTAGMA STRATEGIE, LLC. ASLO SEE FORM 990, PART VII, SECTION B AND SCHEDULE L, PART IV. FORM 990, PART IX, LINE 11G: PAC HELPLINE 119,500. MEETINGS AND EVENTS 95,000. STRATEGIC COMMUNICATIONS 120,000. SOCIAL MEDIA 148,070. 12,000. FORM 990, PART XII, LINE 1: THE ORGANIZATION PREPARES ITS FINANCIAL INFORMATION ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). CONSEQUENTLY, IN ALIGNMENT WITH THE CASH BASIS OF ACCOUNTING, REVENUES AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. THE CASH BASIS OF ACCOUNTING HAS BEEN MODIFIED; HOWEVER, SO THAT INCOME RECEIVED FOR FUTURE PERIODS IS RECORDED ON THE STATEMENTS OF FINANCIAL POSITION MODIFIED CASH BASIS AS DEFERRED REVENUE AND REVENUE EARNED IN THE CURRENT YEAR, BUT NOT YET RECEIVED AS OF THE END OF THE YEAR IS RECORDED AS ACCOUNTS RECEIVABLE. FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING FEES TOTAL FEES:422370