2026-07-28T14:07:33-07:00 2025-12-31 Crosby & Kaneda CPAs LLP 548 Market St PMB 97503 San Francisco CA 94104 990 2025-01-01 521210536 National Center for Employee Ownership NATI 5102081300 440 N Barranca Ave 3554 Covina CA 91723 Loren Rodgers Executive Dir. 2026-07-28 true Tierna Jensen P02447146 5108352727 2025 2025-03-06 01:10:19Z Loren Rodgers 440 N Barranca Ave 3554 Covina CA 917231722 5425299 false X www.nceo.org X 1981 CA The NCEO is a self-sustaining nonprofit organization that provides practical resources and objective, reliable information about employee ownership to businesses, employees, and the public. 24 21 24 20 0 1717190 1349554 3249628 3725164 166177 178331 142438 115737 5275433 5368786 15267 0 0 2572871 3259237 0 39011 2351956 2378545 4940094 5637782 335339 -268996 4341477 4396689 2043800 2368008 2297677 2028681 To help employee ownership thrive. false false 3746469 22649 3725164 The NCEO is a member services organization. In 2025 the NCEO continued to serve its members by providing a multitude of services such as sponsored events, publications, trainings, outreach and research 3746469 true true false true false false false false false false true false false false false true true false 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 false false false false true 25 0 true 24 true false false false false false false false 0 false false false false false false false X 24 21 false false true false true true true true true false false true true true true false false true true false CA X Michelle Cronin 5102081300 440 N Barranca Ave 3554 Covina CA 91723 Loren Rodgers Executive Dir. 40.00 0.00 X 192534 0 16005 Michelle Cronin Dir Fin/Op;Scty 40.00 0.00 X 172485 0 25231 Scott Rodrick Board/Staff 40.00 0.00 X 160734 0 22407 Nancy Wiefek Research Director 40.00 0.00 156902 0 4752 Nathan Nicholson Dir. Analytics 40.00 0.00 144656 0 4340 Timothy Garbinsky Comm Dir; Board 40.00 0.00 X 142708 0 4112 Lindsay Isaac Education Director 40.00 0.00 130379 0 7920 Ramona Brooks Membership Dir. 40.00 0.00 125388 0 3861 Jaymie Oviedo Sr Dir. of Events 40.00 0.00 121678 0 4003 Corey Rosen Exec Committee 30.00 0.00 X 21404 0 992 Jennifer Briggs Chair 1.00 0.00 X X 0 0 0 Howard Kaplan Vice Chair 1.00 0.00 X X 0 0 0 Wendy Guilles Board Member 1.00 0.00 X 0 0 0 Terry Leahy Board Member 1.00 0.00 X 0 0 0 Victor Aspengren Past Chair 1.00 0.00 X 0 0 0 Dan Markowitz Exec Comm 1.00 0.00 X 0 0 0 Susan Kildahl Exec Comm 1.00 0.00 X 0 0 0 Donald Romine Exec Comm 1.00 0.00 X 0 0 0 Ted Becker Board Member 1.00 0.00 X 0 0 0 Haydee Caldero Board Member 1.00 0.00 X 0 0 0 Daniel Goldstein Board Member 1.00 0.00 X 0 0 0 Christine Adee Board Member 1.00 0.00 X 0 0 0 Todd Leverette Board Member 1.00 0.00 X 0 0 0 Linshuang Lu Board Member 1.00 0.00 X 0 0 0 Mike Mallaro Board Member 1.00 0.00 X 0 0 0 Scott Miller Board Member 1.00 0.00 X 0 0 0 Hugh Reynolds Board Member 1.00 0.00 X 0 0 0 Kerry Siggins Board Member 1.00 0.00 X 0 0 0 Mike Frommelt Board Member 1.00 0.00 X 0 0 0 Richard Armstrong Borad Member 1.00 0.00 X 0 0 0 Lori Atone Board Member 1.00 0.00 X 0 0 0 1368868 93623 15 false true false 0 1302588 46966 1349554 Digital publications 900099 169504 169504 Events and webinars 900099 2942722 2942722 Research 900099 154561 154561 Training & consulting 900099 458377 458377 3725164 178331 178331 0 0 0 0 0 0 91707 56513 35194 35194 Other income 900099 80543 80543 80543 5368786 3760358 258874 0 0 0 0 743838 405976 327526 10336 0 1967635 1252231 698710 16694 55791 35576 19747 468 290935 185784 102068 3083 201038 123558 75470 2010 0 12193 12193 23700 23700 0 0 0 242361 132124 107813 2424 0 224156 104893 116778 2485 143032 74377 67225 1430 0 25878 12939 12939 141406 70703 70703 0 1309723 1309723 0 0 76881 76881 8108 4216 3811 81 Bank & merchant fees 126443 126443 Other expenses 44664 34369 10295 0 5637782 3746469 1852302 39011 205022 479911 579074 579131 16000 0 44502 39127 0 0 0 16442 14071 173573 217855 384406 229029 274758 155377 2732943 2911217 0 0 0 299163 0 4341477 4396689 384352 363794 1659448 2004214 2043800 2368008 X 2106967 1861831 190710 166850 2297677 2028681 4341477 4396689 -268996 X false true X true false X 1444336 1086007 1181717 1717190 1349554 6778804 1845789 2722814 3060726 3249628 3725164 14604121 0 0 0 3290125 3808821 4242443 4966818 5074718 21382925 25000 43040 10900 30000 40000 148940 53862 96192 150054 25000 96902 107092 30000 40000 298994 21083931 32813 24386 66039 103697 101814 328749 0 32813 24386 66039 103697 101814 328749 0 16810 10640 12917 36805 80543 157715 3339748 3843847 4321399 5107320 5257075 21869389 0.96410 0.96910 0.01500 0.01260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 5637782 5637782 431889 107972 false 336584 361270 397005 431889 1526748 2290122 84146 90318 99251 107972 381687 572531 384406 229029 155377 155377 X 5425299 56513 56513 5368786 5368786 5694295 56513 56513 5637782 5637782 Part X : FIN48 Footnote The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2025 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $56513 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $56513 false X X X false false false false false false false false false Loren Rodgers Executive Dir. 180150 12384 5622 10383 208539 Michelle Cronin Dir Fin/Op;Scty 160101 12384 5106 20125 197716 Nancy Wiefek Research Director 144518 12384 4752 161654 Scott Rodrick Board/Staff 148350 12384 4796 17611 183141 Form 990, Part VI, Section A, Line 1a The board delegated the authority to make some specific decisions to the executive committee. Those decisions include the authority to approve changes to the compensation system. The board also delegated the authority to select the organization's auditor and to decide whether to approve the auditor's report to the board's audit committee. Form 990, Part VI, Section A, Line 4 Yes - the NCEO adopted new bylaws on 7.16.2025. Changes include, eliminated the provision in the old bylaws that created a designated board position for a staff rep, added a provision allowing members to place a candidate on the ballot for a board election and to allow write in candidates, removed the term limit for directors, clarify that voting for directors may be via a slate, clarify that the board must approve the compensation of the CEO and CFO in accord with California law, clarify that the board may not delegate some decisions, such as amending the bylaws, clarify that members have the right to vote on any bylaws changes that would materially affect their interests. Form 990, Part VI, Section A, Line 6 Upon payment of fees, an individual or company receives standard membership status.Academic Membership (discounted fees) and Service Provider Directory Membership(additional benefits) are also available. Form 990, Part VI, Section A, Line 7a The general membership elects a majority of the organization's Board of Directors. Form 990, Part VI, Section A, Line 7b The NCEO's members have the right to approve certain changes to our bylaws in accord with California law. Form 990, Part VI, Section B, Line 11b The draft 990 is emailed to the full board with instructions to provide comments/feedback within one week. Form 990, Part VI, Section B, Line 12c Board members submit a conflict of interest form no less often than every other year or whenever there is a material change. The executive director reviews those forms and would notify the board's executive committee of any potential conflicts. Form 990, Part VI, Section B, Line 15a Salary study was completed and wages were reviewed and approved by the executive committee. Includes the ED and all staff. Form 990, Part VI, Section B, Line 15b Salary study was completed and wages were reviewed and approved by the executive committee. Includes the ED and all staff. Form 990, Part VI, Section C, Line 19 Upon request. Form 990, Part IX Statement of Functional Expense The Organization has chosen not to invest heavily in fundraising. The majority of funds are generally raised through passive activities such as member or community initiated donations/grants.