2025-10-31T08:08:24-04:00 2024-12-31 474306215 Mullins PC 7625 Wisconsin Avenue Bethesda MD 20814 990 2024-01-01 016186835 National Conference on Public Employee Retirement % Hank Kim NATI 2026012450 1201 New York Avenue NW STE 850 Washington DC 20005 HANK KIM Executive Director 2026012450 2025-10-31 true true JOHN MULLINS P01429307 2027706371 2025-10-31 2024 2025-03-06 01:10:19Z contd Systems Irrevocable Trus 4938780 false X N/A X 2002 DC SEE SCHEDULE O. 13 9 16 9 0 0 3044537 0 2934824 3331762 320301 371732 555798 499332 6855460 4202826 0 0 1480865 1738093 0 0 2422065 2719838 3902930 4457931 2952530 -255105 11053571 11275645 2949881 2784712 8103690 8490933 X SEE SCHEDULE O. false false 3623170 Educational or charitable activities relating to public employee retirement systems. 3623170 true false false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 11 0 true 16 true false false false false false false false false false false X 13 9 false false false false false false false true true false false true true true true true true false false false X Hank Kim 2026012450 1201 New York Avenue NW 850 Washington DC 20005 Hank Kim Executive Director 40.00 10.00 X 440521 0 65796 Cassandra Smoot Sr Director of Operations 40.00 0.00 X 183618 0 22338 William Whitman Director of Membership 40.00 0.00 X 137500 0 33747 Elizabeth Lees Director of Communications 40.00 0.00 X 151448 0 15652 James Lemonda President 3.00 1.00 X X 48519 0 0 Kathy Harrell Immediate Past President 3.00 1.00 X X 45866 0 0 Carol G Stukes-Baylor Secretary 3.00 1.00 X X 13000 0 0 David Harer Second Vice President 3.00 1.00 X X 6058 0 0 Michael Linynsky Executive Board 1.00 0.00 X 0 0 0 Thomas Ross Executive Board 1.00 0.00 X 0 0 0 Ralph Sicuro Executive Board 1.00 0.00 X 0 0 0 Ginger Sigler Executive Board 1.00 0.00 X 0 0 0 Frank Ramagnano Executive Board 1.00 0.00 X 0 0 0 John Neal Executive Board 1.00 0.00 X 0 0 0 Denise Bradford Executive Board 1.00 0.00 X 0 0 0 Dan Givens Treasurer 10.00 1.00 X X 0 0 0 Sherry Mose First Vice President 3.00 1.00 X X 0 0 0 1026530 0 137533 4 false true false Membership Dues 900099 1847399 1847399 Annual Conference 900099 721353 721353 Public Safety Conf 900099 332222 332222 Pension Funding Conf 900099 81980 81980 Accredited Fiduciary 900099 96375 96375 252433 252433 3331762 346841 346841 481500 481500 760845 735954 24891 24891 24891 0 Other Income 900099 17832 17832 17832 4202826 3349594 0 853232 553964 426174 127790 706956 543873 163083 205031 157734 47297 187221 144032 43189 84921 65331 19590 17336 9508 7828 102851 56407 46444 204387 112092 92295 100474 100474 168021 58082 109939 182495 143473 39022 88632 64611 24021 1522700 1516910 5790 6970 5479 1491 15336 12058 3278 Dues & Subscriptions 198364 198364 Bank & Merchant Fees 99961 99961 Miscellaneous 12311 8568 3743 4457931 3623170 834761 0 451574 727985 28874 46025 111098 74506 43562 36592 9269918 9313562 1259643 1151481 11053571 11275645 700497 651722 896445 929190 1352939 1203800 2949881 2784712 X 8103690 8490933 8103690 8490933 11053571 11275645 -255105 538509 103839 0 X X false true X true false X X 1 NATIONAL CONFERENCE ON PUBLIC 310729205 10 true 0 0 1 0 true false false false false false false false false false false false false false false true false 111098 74506 36592 36592 Annuity Contract 71710 Right of Use Asset 1032145 Accrued Pension Benefit 47626 1151481 Lease Liability 1203800 1203800 X 4741335 538509 538509 4202826 4202826 4457931 4457931 4457931 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) NCPERS has adopted authoritative guidance relating to accounting for uncertainty in income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entitys consolidated financial statements and prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. NCPERS performed an evaluation of uncertain tax positions for the year then ended, and determined that there were no taxes due or other matters that may have an effect on its tax-exempt status. NCPERS policy would be to recognize interest and penalties on tax positions related to its unrecognized tax benefits in income tax expense in the consolidated financial statements. Through year end, there have been no matters that would have resulted in an accrual for interest and/or penalties.Generally, the tax years before 2021 are no longer subject to examination by federal, state, or local taxing authorities. X X X X false false false false false false false true false Hank Kim Executive Director 440521 17250 48546 506317 Cassandra Smoot Sr Director of Operations 183618 9181 13157 205956 Elizabeth Lees Director of Communications 151448 7623 8029 167100 William Whitman Director of Membership 137500 6875 26872 171247 Form 990 governing body review Part VI line 11 The 990 is reviewed by the executive director and members of the executive committee. The form is approved by members of the executive committee. Conflict of interest policy compliance Part VI line 12c The Organization requires an annual written response to the conflict of interest questionnaire. Form 990 availability to public Part VI line 18 Upon request. Governing documents etc available to public Part VI line 19 Upon request. Audited by an independent accountant Part XII line 2b The Executive Board is responsible for selection of the independent auditor and oversight of the audit. Part III response or note to any other line in Part III Part III - Statement of Program Service Accomplishments:Improvement of the administration of public employee retirement systems in the United States; promotion of the study of legal, financial, and ethical issues relating to the administration of public employee retirement systems; publication and distribution of educational works on these subjects; improvement of relations between public retirement systems, the state and federal agencies that regulate them, and the public; and, aiding the participants retirement and welfare plans which are participating members of NCPERS who may be in great need of assistance because of illness, misfortune, or advanced age of their survivors. 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