Nonprofit · EIN 31-0387780
NATIONAL MANAGEMENT ASSOC
Tax-exempt · DAYTON, OH 45429
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $416,419 | $420,144 | -$3,725 | $348,789 | $5,734 | $343,055 |
| December 31, 2024 | 990 | $362,300 | $445,273 | -$82,973 | $348,402 | $4,758 | $343,644 |
| December 31, 2023 | 990 | $355,172 | $380,635 | -$25,463 | $394,997 | $7,432 | $387,565 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $394,640
- Investment income
- $21,409
- Net gain from sales of assets
- $8,923
- Net income from sales of inventory
- $370
- Other revenue
- $370
Expenses
- Grants and similar amounts paid
- $500
- Compensation of officers, directors and key employees
- $64,219
- Other salaries and wages
- $58,201
- Salaries, compensation and benefits (total)
- $143,854
- Professional fundraising fees
- $0
- Legal fees
- $3,193
- Accounting fees
- $14,268
- Travel
- $668
- Depreciation
- $442
- Program services (functional)
- $420,144
Balance sheet and other
- Total assets, start of year
- $348,402
- Total assets, end of year
- $348,789
- Total liabilities, end of year
- $5,734
- Net assets, end of year
- $343,055
- Publicly traded securities
- $227,735
- Net assets without donor restrictions
- $321,037
- Net assets with donor restrictions
- $22,018
- Gross receipts
- $468,559
- Employees
- 3
- Year formed
- 1935
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL WACKER | DIRECTOR OF OPERATIONS Officer | 40 | $64,219 |
| VERONICA BEASLEY-ROBINSON | DIRECTOR Trustee or director | 1 | $0 |
| NANCY BENNETT | PD COMMITTEE CHAIR Trustee or director | 1 | $0 |
| DEBORAH DAVIS-LEICHT | IMMEDIATE PAST CHAIR Trustee or director | 1 | $0 |
| RACHEL ENCALARDE | DIRECTOR Trustee or director | 1 | $0 |
| BHRIANNON HERNANDEZ | DIRECTOR Trustee or director | 1 | $0 |
| RAYFORD HORNE JR | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE LEWIS | DIRECTOR Trustee or director | 1 | $0 |
| CATHY LONGO | DIRECTOR Trustee or director | 1 | $0 |
| MAXWELL MALENO | DIRECTOR Trustee or director | 1 | $0 |
| SHELLY MENKE | DIRECTOR Trustee or director | 1 | $0 |
| STEVE MENKE | DIRECTOR Trustee or director | 1 | $0 |
| KATHY SPATZ | DIRECTOR Trustee or director | 1 | $0 |
| STEVE VAN OOSTENBRUGGE | DIRECTOR Trustee or director | 1 | $0 |
| MONICA TUCKER | DIRECTOR Trustee or director | 1 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT ZELMAN | DIRECTOR Trustee or director | 1 | $0 |
| CANDI CREEL | DIRECTOR Trustee or director | 0 | $0 |
| DAVID SANDHU | DIRECTOR Trustee or director | 0 | $0 |
| AMANDA LAMSON | BOARD CHAIRPERSON Officer | 2 | $0 |
| HEIDI SAUCIER | SECRETARY Officer | 2 | $0 |
| MIRAN TYRRELL | VICE CHAIRPERSON Officer | 2 | $0 |
| JEFF EBERTS | TREASURER Officer | 2 | $0 |
990 for the year ended December 31, 2024: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL WACKER | DIRECTOR OF OPERATIONS Officer | 40 | $60,220 |
| VERONICA BEASLEY-ROBINSON | DIRECTOR Trustee or director | 1 | $0 |
| NANCY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| DEBORAH DAVIS-LEICHT | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL ENCALARDE | DIRECTOR Trustee or director | 1 | $0 |
| BHRIANNON HERNANDEZ | DIRECTOR Trustee or director | 1 | $0 |
| RAYFORD HORNE JR | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE LEWIS | DIRECTOR Trustee or director | 1 | $0 |
| CATHY LONGO | DIRECTOR Trustee or director | 1 | $0 |
| ZACHARY MCNEELY | DIRECTOR Trustee or director | 1 | $0 |
| SHELLY MENKE | DIRECTOR Trustee or director | 1 | $0 |
| STEVE MENKE | DIRECTOR Trustee or director | 1 | $0 |
| WENDELL RICHON | DIRECTOR Trustee or director | 1 | $0 |
| KATHY SPATZ | DIRECTOR Trustee or director | 1 | $0 |
| STEVE VAN OOSTENBRUGGE | DIRECTOR Trustee or director | 1 | $0 |
| MONICA TUCKER | DIRECTOR Trustee or director | 1 | $0 |
| MATT ZELMAN | DIRECTOR Trustee or director | 0 | $0 |
| AMANDA LAMSON | BOARD CHAIRPERSON Officer | 2 | $0 |
| HEIDI SAUCIER | SECRETARY Officer | 2 | $0 |
| MIRAN TYRRELL | VICE CHAIRPERSON Officer | 2 | $0 |
| JEFF EBERTS | TREASURER Officer | 2 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL WACKER | DIRECTOR OF OPERATIONS Officer | 40 | $55,300 |
| WENDELL PICHON | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE MENKE | DIRECTOR Trustee or director | 1 | $0 |
| CATHY LONGO | DIRECTOR Trustee or director | 1 | $0 |
| STEVE VAN OOSTENBRUGGE | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE LEWIS | DIRECTOR Trustee or director | 1 | $0 |
| MONICA TUCKER | DIRECTOR Trustee or director | 1 | $0 |
| CATHY SPATZ | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL ENCALARDE | DIRECTOR Trustee or director | 1 | $0 |
| MATT ZELMAN | DIRECTOR Trustee or director | 1 | $0 |
| NANCY BENNETT | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT CHESNUT | DIRECTOR Trustee or director | 1 | $0 |
| BARBARA DEATHERAGE | DIRECTOR Trustee or director | 1 | $0 |
| TANISHA DANIELS | DIRECTOR Trustee or director | 1 | $0 |
| MARCELO LARANJEIRA | DIRECTOR Trustee or director | 1 | $0 |
| RAYFORD HORNE JR | SECRETARY Officer | 2 | $0 |
| AMANDA LAMSON | TREASURER Officer | 2 | $0 |
| DEBORAH DAVIS-LEICHT | VICE CHAIRWOMAN Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 291824, DAYTON, OH 45429-0824
- In care of
- % DARRELL WACKER
- Principal officer (990 for 2025)
- DARRELL WACKER, PO BOX 291824, DAYTON, OH 45429
- Signed the 990
- DARRELL WACKER, DIRECTOR OF OPERATIONS
- Phone
- (937) 294-0421
- Website
- NMA1.ORG
- Return prepared by
- Saettel Wyatt and Company
Mission
TO IMPROVE AND PROMOTE THE PROFESSION OF MANAGEMENT FOR MEMBERS
Program accomplishments
- CONTINUED DEVELOPMENT OF MODERN MGMT TECHNIQUES AND METHODS, PRODUCTION OF SEMINARS AND PUBLICATION OF LITERATURE TO EDUCATE THE ORGANIZATIONS MEMBERSHIP WHICH CURRENTLY CONSISTS OF APPROXIMATELY 7,200 MEMBERS.Expenses $420,144 · grants $500 · revenue $416,419
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0387780
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0792 (19 member organizations)
- Assets (IRS master file)
- $348,789
- Income (IRS master file)
- $468,559
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $416,419 | $420,144 | $348,789 | XML |
| 990 | December 2024 | $362,300 | $445,273 | $348,402 | XML |
| 990 | December 2023 | $355,172 | $380,635 | $394,997 | XML |
| 990 | December 2022 | $353,759 | $366,130 | $386,897 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0387780).
Questions about NATIONAL MANAGEMENT ASSOC
- What is the EIN of NATIONAL MANAGEMENT ASSOC?
- The employer identification number (EIN) of NATIONAL MANAGEMENT ASSOC is 31-0387780.
- Is NATIONAL MANAGEMENT ASSOC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1945.
- Are donations to NATIONAL MANAGEMENT ASSOC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL MANAGEMENT ASSOC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL MANAGEMENT ASSOC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL MANAGEMENT ASSOC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NATIONAL MANAGEMENT ASSOC?
- The 990 for the year ended December 31, 2025 names DARRELL WACKER.
- Who are the officers and directors of NATIONAL MANAGEMENT ASSOC?
- The 990 for the year ended December 31, 2025 lists 22 people; 1 received compensation from the organization, the highest $64,219 (DARRELL WACKER, DIRECTOR OF OPERATIONS).
- How much revenue does NATIONAL MANAGEMENT ASSOC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $416,419, expenses of $420,144 and total assets of $348,789 at year end.
Organizations in its group exemption (19)
- NATIONAL MANAGEMENT ASSOC EIN 75-6036756 · FORT WORTH, TX · last filed 990 for 2025
- NATIONAL MANAGEMENT ASSOCIATION EIN 38-2732470 · DETROIT, MI · last filed 990 for 2025
- NATIONAL MANAGEMENT ASSOC EIN 95-6092207 · PALMDALE, CA · last filed 990-EZ for 2024
- NATIONAL MANAGEMENT ASSOC EIN 58-6037327 · MARIETTA, GA · last filed 990 for 2024
- NATIONAL MANAGEMENT ASSOC EIN 95-4208938 · COSTA MESA, CA · last filed 990 for 2025
- NATIONAL MANAGEMENT ASSOC EIN 75-2027538 · COPPELL, TX · last filed 990-EZ for 2025
- NATIONAL MANAGEMENT ASSOCIATION EIN 94-3226743 · HUNTSVILLE, AL · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOC EIN 94-3226741 · SUNNYVALE, CA · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOCIATION EIN 27-1354963 · LOMPOC, CA · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOCIATION EIN 20-8580354 · NEW ORLEANS, LA · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOCIATION EIN 94-3226744 · KINGS BAY, GA · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOC EIN 31-0965650 · SEATTLE, WA · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOCIATION EIN 57-0933680 · NEW ELLENTON, SC · last filed 990-N for 2023
- NATIONAL MANAGEMENT ASSOC EIN 81-4710869 · HUNTSVILLE, AL · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOCIATION 546 LOCKHEED MSC EIN 31-1105558 · CPE CANAVERAL, FL · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOC EIN 76-0270922 · HOUSTON, TX · last filed 990-N for 2022
- NATIONAL MANAGEMENT ASSOC EIN 51-0195937 · SILVERDALE, WA · last filed 990-N for 2025
- NATIONAL MANAGEMENT ASSOC EIN 95-6190285 · TORRANCE, CA · last filed 990-N for 2023
Other nonprofits in DAYTON
- CARESOURCE OHIO INC EIN 31-1143265 · last filed 990 for 2024
- MIAMI VALLEY HOSPITAL EIN 31-0537504 · last filed 990 for 2024
- CARESOURCE EIN 31-1703368 · last filed 990 for 2024
- ELDERSERVE HEALTH INC EIN 80-0517818 · last filed 990 for 2024
- UNIVERSITY OF DAYTON EIN 31-0536715 · last filed 990 for 2025
- DAYTON CHILDRENS HOSPITAL EIN 31-0672132 · last filed 990 for 2025
- HEARTLAND HEALTH & WELLNESS FUND EIN 31-6041107 · last filed 990 for 2024
- COMMUNITY BLOOD CENTER EIN 31-0684163 · last filed 990 for 2024