National Association Of State Procurement Officials, Naspo in Lexington, Kentucky (KY)

National Association Of State Procurement Officials, Naspo
Employer Identification Number (EIN)	611227864
Name of Organization	National Association Of State Procurement Officials
Secondary Name	Naspo
In Care of Name	Carol Roberts
Address	201 E Main St Ste 1405, Lexington, KY 40507-2004
Activities	Other instruction and training
Subsection	Educational Organization
Ruling Date	02/1994
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$41,294,821
Amount of Income	$18,307,525
Form 990 Revenue Amount	$15,995,720
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Education (Not Elsewhere Classified)

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	No	No
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	Yes
Was the organization related to any tax-exempt or taxable entity?	No	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		8	19
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		0	0
Did the organization file all required federal employment tax returns?		No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	2	5

	2011	2012	2013
Statement of Revenue
Total revenue	$10,416,211	$13,688,121	$15,995,720
Contributions, Gifts, Grants and Other Similar Amounts	$269,000	$290,000	$319,325
Program Service Revenue	$9,446,297	$12,596,169	$14,756,867
900099		$12,253,027	$14,442,178
900099		$258,250	$218,928
900099		$62,313	$63,695
Book Stores		$22,579	$32,066
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$411,010	$668,954	$826,939
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$289,904	$132,998	$92,589
Gross amount from sales of assets other than inventory (Securities / Other)	$1,168,195 / $0	$1,398,656 / $0	$2,404,394 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$878,291 / $0	$1,265,658 / $0	$2,311,805 / $0
Gain or (loss) (Securities / Other)	$289,904 / $0	$132,998 / $0	$92,589 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$6,009,070	$6,063,262	$7,175,309
Grants and other assistance to domestic organizations and domestic governments		$0	$401,740
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$0	$0	$0
Pension plan accruals and contributions		$0	$0
Other employee benefits		$0	$0
Payroll taxes	$0	$0	$0
Fees for services (non-employees)
Management		$1,820,132	$1,311,324
Legal		$16,165	$48,653
Accounting		$7,788	$7,365
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$5,400	$0
Other		$13,277	$544,437
Advertising and promotion		$12,000	$12,000
Office expenses		$60,784	$74,177
Information technology		$94,016	$141,062
Royalties		$0	$0
Occupancy		$0	$0
Travel		$522,345	$735,192
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$580,088	$497,839
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$0	$0
Insurance		$7,052	$11,743
Other expenses		$2,140,127	$2,745,351
Other expenses		$529,792	$375,076
Other expenses		$81,833	$104,112
Other expenses		$48,478	$101,427
Other expenses		$123,985	$63,811

	2011	2012	2013
Balance Sheet
Total assets	$22,178,618	$30,806,668	$41,294,821
Cash - non-interest-bearing		$3,402,792	$1,182,080
Savings and temporary cash investments		$10,429,748	$20,741,684
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$9,117	$199,577
Land, buildings, and equipment: cost or other basis		$0	$0
Investments - publicly traded securities		$16,965,011	$19,171,480
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$0	$0
Total liabilities	$78,900	$77,425	$169,675
Accounts payable and accrued expenses		$0	$0
Grants payable		$0	$0
Deferred revenue		$77,425	$169,675
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0
Total net assets or fund balances	$22,099,718	$30,729,243	$41,125,146
Unrestricted net assets		$30,729,243	$41,125,146
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$51,467,430
Subtotal	$51,467,430
Gifts, grants, contributions, and membership fees received	$1,760,054
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$49,707,376
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$54,682,753
Public support	$51,467,430
Subtotal	$3,215,323
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$3,215,323
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

Write your review!

Your Ratings

You can rate this nonprofit in different categories from 1 star (worst) to 5 stars (best) or leave category unrated

Program:
Fundraising:
Expenses:
Transparency:

Your Review

Would you recommend National Association Of State Procurement Officials, Naspo to others? (optional)

Yes

Add photo of National Association Of State Procurement Officials, Naspo (optional)

About You

Your nickname:
I have read, and agree to the Terms of Service

Optional Verification

(additional info to increase the weight and the placement of your review and ratings)

	Log in» \| Register - it's free and very quick!
Real Name:
Email (won't be published):
Date and time of your visit to this nonprofit:
Phone number (won't be published):
	Show my IP address (3.147.65.xxx) to everybody
	Leave your signature» Clear Make my signature public

Recently Added Reviews
Fishhook International Inc in Lexington, KY
Jazz Arts Foundation Inc in Lexington, KY
International Training And Development Center Inc, High Adventure Wilderness School in Lexington, KY
Glen Arvin Avenue Church Of Christ in Lexington, KY
Isaiah House Inc in Willisburg, KY
Boyle Mercer County Helping Hands Association Inc in Danville, KY
Louisville Poker Society in Louisville, KY
Southwest E-Z-Duz-It Club Inc in Louisville, KY
Campbell County Rural Knothole League Inc in Alexandria, KY
Boston Union Church Foundation in Butler, KY

Recently Added Reviews

Fishhook International Inc in Lexington, KY

Jazz Arts Foundation Inc in Lexington, KY

International Training And Development Center Inc, High Adventure Wilderness School in Lexington, KY

Glen Arvin Avenue Church Of Christ in Lexington, KY

Isaiah House Inc in Willisburg, KY

Boyle Mercer County Helping Hands Association Inc in Danville, KY

Louisville Poker Society in Louisville, KY

Southwest E-Z-Duz-It Club Inc in Louisville, KY

Campbell County Rural Knothole League Inc in Alexandria, KY

Boston Union Church Foundation in Butler, KY

Id	Name	Address	State	Established	Total Income
Other organizations in Kentucky
1	National Association Of Letter Carriers, 14 Louisville Kentucky	4815 Poplar Level Rd, Louisville, KY 40213-2903	KY	1944-09	$299,641
2	National Association Of Letter Carriers	Po Box 22662, Owensboro, KY 42304	KY	1944-09	$0
3	National Association Of Letter Carriers, 361 Central Ky Bluegrass Branch	PO BOX 24631, Lexington, KY 40524-4631	KY	1944-09	$148,547
4	National Association Of Letter Carriers, 374 Northern Ky Letter Carriers	2439 Alexandria Pike Ste A, Highland Hgts, KY 41076-1352	KY	1944-09	$75,457
5	National Association Of Postmasters Of The United States, 27 Kentucky Chapter	PO BOX 501, Worthington, KY 41183-0501	KY	1967-03	$48,877
6	National Association Of Social Workers Inc, Kentucky Chapter	76 C Michael Davenport Blvd Suit, Frankfort, KY 40601-4390	KY	1978-02	$104,831
7	National Association Of Specialty Health Organizations, Nasho	222 S 1st St Ste 303, Louisville, KY 40202-5302	KY	2004-07	$290,050
8	National Association Of State Boating Law Administrators Inc	Ste 360, Lexington, KY 40511	KY	1998-10	$3,219,408
9	National Association Of State Chief Administrators, Nasca	201 E Main St Ste 1405, Lexington, KY 40507-2004	KY	1993-11	$256,829
10	National Association Of State Personnel Executives Inc	PO BOX 11910, Lexington, KY 40578-1910	KY	1993-12	$329,272
11	National Association Of State Procurement Officials, Naspo	201 E Main St Ste 1405, Lexington, KY 40507-2004	KY	1994-02	$18,307,525
12	National Association Of State Technology Directors	PO BOX 11910, Lexington, KY 40578-1910	KY	1994-02	$1,004,946
13	National Association Of State Treasurers	2760 Research Park Dr, Lexington, KY 40511-8482	KY	1980-08	$2,542,058
14	National Association Of State Treasurers Foundation Inc	2760 Research Park Dr, Lexington, KY 40511-8482	KY	2000-08	$73,900
15	National Association Of Unclaimed Property Administrators	PO BOX 11910, Lexington, KY 40578-1910	KY	2003-11	$81,747
16	National Association Of Women Business Owners Inc	614 W Main St, Louisville, KY 40202-2953	KY	1996-08	$144,956
17	National Association Supervisors Of Agricultural Education	300 Garrigus Bldg, Lexington, KY 40546-0001	KY	2005-01	$61,919
18	National Association Teachers Of Family And Consumer Sciences, Natfacs	2604 Kiwanis Dr, Bowling Green, KY 42104-4229	KY	1979-02	$51,627
19	National Cave Museum Inc	1900 Mammoth Cave Parkway Rd, Park City, KY 42160-7909	KY	2002-12	$152,532
20	National Center For Families Learning Inc	325 W Main St Ste 300, Louisville, KY 40202-4237	KY	1989-08	$8,383,002

NonProfitFacts.com is not associated with, endorsed by, or sponsored by National Association Of State Procurement Officials, Naspo and has no official or unofficial affiliation with National Association Of State Procurement Officials, Naspo