2024-12-10T15:53:37-05:00 2023-06-30 844427032 O'CONNOR DESMARAIS & BOLYARD PLLC 6720 CURRAN STREET MCLEAN VA 22101 990 2022-07-01 311026576 NATIONAL ASSOCIATION OF REHABILITATION PROVIDERS & AGENCIES NATI 1201 PENNSYLVANIA AVENUE SUITE 800 WASHINGTON DC 20004 NINA LAZENBY TREASURER 7034480464 2024-12-06 false CARL F DESMARAIS CPA P00302616 7034480464 2024-12-06 2022 2024-10-15 13:58:12Z X X NINA LAZENBY 409452 false X WWW.NARANET.ORG X 1978 FL TO PROVIDE SERVICE, SUPPORT, KNOWLEDGE, AND UNITY TO A DIVERSE GROUP OF REHABILITATION THERAPY COMPANIES AND PROFESSIONALS BY BRIDGING THE GAPS BETWEEN CLINICAL EXCELLENCE AND THE ABILITY TO THRIVE AS BUSINESS ENTITIES WITHIN AN EVER-CHANGING HEALTHCARE ENVIRONMENT. 11 11 0 0 0 352364 411539 2378 -3144 1228 1057 355970 409452 0 0 0 0 0 496485 468738 496485 468738 -140515 -59286 201277 167965 43271 201277 124694 X TO PROVIDE SERVICE, SUPPORT, KNOWLEDGE, AND UNITY TO A DIVERSE GROUP OF REHABILITATION THERAPY COMPANIES AND PROFESSIONALS BY BRIDGING THE GAPS BETWEEN CLINICAL EXCELLENCE AND THE ABILITY TO THRIVE AS BUSINESS ENTITIES WITHIN AN EVER-CHANGING HEALTHCARE ENVIRONMENT. false false CONFERENCES FOCUS ON LEGISLATIVE AFFAIRS PERTINENT TO HEALTH CARE AND PROVIDE EDUCATION AND EXCHANGE OF BUSINESS PRACTICES AND MANAGEMENT TOPICS AND CHANGES IN MEDICARE; INFORMAL NETWORK. PUBLICATIONS ARE AVAILABLE TO MEMBERS OR OTHER PARTIES AND CONTAIN ARTICLES COVERING MEDICARE, BUSINESS MANAGEMENT, PUBLIC RELATIONS, ACCOUNTING, AND OTHER TOPICS OF INTEREST TO THE INDUSTRY. false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 0 false false false false false false false false X 11 11 false false false false false false false true true false false true false false false false false false X THE ORGANIZATION 4126736660 1201 PENNSYLVANIA AVE SUITE 800 WASHINGTON DC 20004 X KELLY COONEY PRESIDENT 10.00 X 0 0 0 CHRIS CARLIN VICE-PRES 10.00 X 0 0 0 SABRENA MCCARLEY SECRETARY 10.00 X 0 0 0 NINA LAZENBY TREASURER 10.00 X 0 0 0 STEPHEN HUNTER PAST PRESIDE 10.00 X 0 0 0 KATHY SIMPSON MEMBERSHIP D 10.00 X 0 0 0 LISA CHAMBERS BOARD MEMBER 10.00 X 0 0 0 MARK SULECKI BOARD MEMBER 10.00 X 0 0 0 CHRIS BATCHELOR BOARD MEMBER 10.00 X 0 0 0 GREG GUINTER BOARD MEMBER 10.00 X 0 0 0 KATHLEEN DWYER BOARD MEMBER 10.00 X 0 0 0 false false false CONFERENCES 624310 224097 224097 MEMBERSHIP DUES 624310 185292 185292 AUDIO CONFERENCE 624310 1700 1700 GAF GENERAL FUND 624310 450 450 411539 -3144 -3144 MISCELLANEOUS REVENUE 624310 1057 1057 1057 409452 411539 -2087 61200 61200 106101 106101 1071 1071 4264 4264 110 110 251483 251483 ADVOCACY 19944 19944 WEBSITE MAINTENANCE 8301 8301 SUBSCRIPTIONS & DUES 4806 4806 BANK/CREDIT CARD FEES 3885 3885 7573 6157 1416 468738 462256 6482 0 55339 35719 38139 57552 1512 4500 12123 101740 62571 47 201277 167965 46 43225 0 43271 X 201277 124694 201277 124694 201277 167965 -59286 -17297 X false false false false false false 185292 86400 86400 88940 -2540 FORM 990, PAGE 1, ITEM B THE FORM 990 FOR YEAR END 6/30/23 IS BEING AMENDED FOR THE NATIONAL ASSOCIATION OF REHAHILITATION PROVIDERS AND AGENCIES TO CORRECT MEMBERSHIP DUES ON THE TAX RETURN ACCRUAL BASIS FOR YEAR END 6/30/23. ON THE ORIGINAL RETURN FOR YEAR END 6/30/23, THERE WERE 204,775 TOTAL FOR MEMBERSHIP DUES THAT WERE APPLICABLE FOR THE YEAR END 6/30/24. THE AMENDED RETURN REMOVES THESE DUES FOR YEAR END 6/30/23 AND PLACES THEM IN THE CORRECT ACCRUAL YEAR ENDING 6/30/24. THE FOLLOWING PARTS AND SCHEDULES OF THE FORM 990 WERE AMENDED DUE TO REMOVAL OF MEMBERSHIP DUES FOR YEAR END 6/30/23 THAT WERE APPLICABLE TO YEAR END 06/30/24 TO PROPERLY REFLECT MEMBERSHIP DUES ON THE ACCRUAL BASIS. 1. PART I, PAGE 1 SUMMARY, LINE 9-PROGRAM SERVICE REVENUE CHANGED FROM 616,314 TO 411,539. 2. PART I, PAGE 1 SUMMARY, LINE 12-TOTAL REVENUE CHANGED FROM 614,227 TO 409,452. 3. PART I, PAGE 1-SUMMARY, LINE 19-REVENUE LESS EXPENSES CHANGED FROM 145,489 TO -59,286. 4. PART I, PAGE 1-SUMMARY, LINE 20-TOTAL ASSETS CHANGED FROM 329,515 TO 167,965. THE REMOVAL OF MEMBERSHIP DUES FOR YEAR END 6/30/23 AND RECLASSIFYING THEM TO THEIR CORRECT ACCRUAL YEAR OF 6/30/24 RESULTED IN DECREASING THE ACCOUNTS RECEIVABLE BALANCE AT 6/30/23 BY 161,550. 5. PART I, PAGE 1-SUMMARY, LINE 21-TOTAL LIABILITIES CHANGED FROM 46 TO 43,271. THE REMOVAL OF MEMBERSHIP DUES FOR YEAR END 6/30/23 AND RECLASSIFYING THEM TO THEIR CORRECT ACCRUAL YEAR 6/30/24 RESULTED IN AN INCREASE OF DEFERRED LIABILITY-PREPAID DUES OF 43,225. 6. PART I, PAGE 1-SUMMARY, LINE 22-NET ASSETS OR FUND BALANCES CHANGED FROM 329,469 TO 124,694. 7. PART VIII, PAGE 9, STATEMENT OF REVENUE, LINE 2B-MEMBERSHIP DUES-COLUMN A & B CHANGED FROM 390,067 TO 185,292. 8. PART VIII, PAGE 9, STATEMENT OF REVENUE, LINE 2G, COLUMN A, TOTAL REVENUE CHANGED FROM 616,314 TO 411,539. 9. PART VIII, PAGE 9, STATEMENT OF REVENUE, LINE 12, TOTAL REVENUE, COLUMN A CHANGED FROM 614,227 TO 409,452. 10. PART VIII, PAGE 9, STATEMENT OF REVENUE, LINE 12,TOTAL REVENUE, COLUMN B CHANGED FROM 616,314 TO 411,539. 11. PART X, PAGE 11, BALANCE SHEET, LINE 4, ACCOUNTS RECEIVABLE, COLUMN B, CHANGED FROM 161,550 TO 0 RESULTING IN RECLASSIFYING BILLING FOR MEMBERSHIP DUES FROM YEAR END 6/30/23 TO THE CORRECT ACCRUAL YEAR OF 6/30/24. 12. PART X, PAGE 11, BALANCE SHEET, LINE 16, TOTAL ASSETS, COLUMN B, CHANGED FROM 329,515 TO 167,965 DUE TO REDUCTION IN ACCOUNTS RECEIVABLE DUE TO MEMBERSHIP DUES RECLASSIFIED FROM YEAR END 6/30/23 TO CORRECT ACCRUAL YEAR END 6/30/24. 13. PART X, PAGE 11, BALANCE SHEET, LINE 19-DEFERRED REVENUE, COLUMN B CHANGED FROM 0 TO 43,225 DUE TO REMOVAL OF MEMBERSHIP DUES FOR YEAR END 6/30/23 AND RECLASSIFYING THEM TO CORRECT ACCRUAL YEAR END 6/30/24 RESULTING IN DEFERRED LIABILITY/PREPAID DUES AS OF 6/30/23. 14. PART X, PAGE 11, BALANCE SHEET, LINE 27-NET ASSETS-COLUMN B CHANGED FROM 329,469 TO 124,694. 15. PART XI, PAGE 12, RECONCILIATION OF NET ASSETS, LINE 1, TOTAL REVENUE CHANGED FROM 614,227 TO 409,452. 16. PART XI, PAGE 12, RECONCILIATION OF NET ASSETS, LINE 3, REVENUE LESS EXPENSES CHANGED FROM 145,489 TO -59,286. 17. PART XI, PAGE 12, RECONCILIATION OF NET ASSETS, LINE 10, NET ASSETS OR FUND BALANCES CHANGED FROM 329,469 TO 124,694. 18. SCHEDULE C, POLITICAL CAMPAIGN AND LOBBYING ACTIVITIES, PART III-B, PAGE 3, LINE 1, DUES, ASSESSMENTS AND SIMILAR AMOUNTS FROM MEMBERS CHANGED FROM 390,067 TO 185,292. 19. SCHEDULE C, POLITICAL CAMPAIGN AND LOBBYING ACTIVITIES, PART III-B,PAGE 3, LINE 3, AGGREGATE AMOUNT REPORTED IN SECTION 6033(E)(1)(A) NOTICES OF NONDEDUCTIBLE SECTION 16(E) DUES CHANGED FROM 187,232 TO 88,940 (REFLECTS NEW CALCULATION OF NON-DEDUCTIBLE DUES (48% X 185,292). 20. SCHEDULE C, POLITICAL CAMPAIGN AND LOBBYING ACTIVITIES, PART III-B, PAGE 3, LINE 5, TAXABLE AMOUNT OF LOBBYING AND POLITICAL EXPENDITURES CHANGED FROM -100,832 TO -2,540. THE NEGATIVE BALANCE INDICATES THAT THERE IS NO TAXABLE AMOUNT ON THE AMENDED RETURN AND NO CARRYOVER TO 6/30/24 TAX RETURN. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE SERVICE, SUPPORT, KNOWLEDGE, AND UNITY TO A DIVERSE GROUP OF REHABILITATION THERAPY COMPANIES AND PROFESSIONALS BY BRIDGING THE GAPS BETWEEN CLINICAL EXCELLENCE AND THE ABILITY TO THRIVE AS BUSINESS ENTITIES WITHIN AN EVER-CHANGING HEALTHCARE ENVIRONMENT. FORM 990, PAGE 6, PART VI, LINE 11B AN OFFICER OF THE ASSOCIATION REVIEWS THE FORM 990 PRIOR TO FILING. A COPY OF THE RETURN IS PROVIDED THE OFFICERS BEFORE FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE CORPORATE ADDRESS IF REQUESTED FORM 990, PART XI LINE 8 PRIOR PERIOD ADJUSTMENTS:PRIOR PERIOD ADJUSTMENT MADE FROM YEAR ENDING JUNE 30, 2022: THIS ADJUSTMENT WAS MADE AFTER THE ORGANIZATION RESEARCHED AND RESOLVED UNCLEARED BANK ITEMS.