Civic Intelligence

National Assoc of Government Defined Contribution Administrators Inc

EIN 38-2400330 • 501(c)6 • Lexington, KY

Profile

Nagdca's mission is to unite representatives from state and local governments along with private sector organizations that service and support defined contribution plans. Nagdca provides an environment to foster growth in professional development of its members through networking with peers, educational opportunities and information sharing that includes comprehensive publications, reports, and surveys. Nagdca will promote and support federal legislative initiatives for the advancement of retirement plans.

201 East Main St 810Lexington, KY 40507

www.nagdca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.06x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.11x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

55th percentile

6.0%

Higher net margin than 55% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$187,126

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

15%

Faster asset growth than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

1.7%

Faster revenue growth than 38% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,030,233

Up $404,033 (+15%) from 2023

Liabilities

Up

$187,558

Up $71,785 (+62%) from 2023

Net Assets

Up

$2,842,675

Up $332,248 (+13%) from 2023

Revenue

Up

$1,671,337

Up $27,663 (+1.7%) from 2023

Expenses

Down

$1,571,377

Down $50,521 (-3.1%) from 2023

Net Income

Up

$99,960

Up $78,184 (+359%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,377,122Liabilities 2011: $63,850Net Assets 2011: $1,313,2722011Assets 2012: $1,611,765Liabilities 2012: $124,800Net Assets 2012: $1,486,9652012Assets 2013: $1,956,124Liabilities 2013: $137,150Net Assets 2013: $1,818,9742013Assets 2014: $2,170,052Liabilities 2014: $143,492Net Assets 2014: $2,026,5602014Assets 2015: $2,180,307Liabilities 2015: $156,250Net Assets 2015: $2,024,0572015Assets 2016: $2,183,661Liabilities 2016: $144,710Net Assets 2016: $2,038,9512016Assets 2017: $2,406,300Liabilities 2017: $107,575Net Assets 2017: $2,298,7252017Assets 2018: $2,235,160Liabilities 2018: $79,180Net Assets 2018: $2,155,9802018Assets 2019: $2,737,964Liabilities 2019: $150,100Net Assets 2019: $2,587,8642019Assets 2020: $2,869,362Liabilities 2020: $0Net Assets 2020: $2,869,3622020Assets 2021: $3,172,777Liabilities 2021: $0Net Assets 2021: $3,172,7772021Assets 2022: $2,402,249Liabilities 2022: $156,994Net Assets 2022: $2,245,2552022Assets 2023: $2,626,200Liabilities 2023: $115,773Net Assets 2023: $2,510,4272023Assets 2024: $3,030,233Liabilities 2024: $187,558Net Assets 2024: $2,842,6752024

Highlighted filing

2024

Assets$3,030,233
Liabilities$187,558
Net Assets$2,842,675

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $926,337Expenses 2011: $821,503Net Income 2011: $104,8342011Revenue 2012: $1,064,957Expenses 2012: $984,396Net Income 2012: $80,5612012Revenue 2013: $1,189,173Expenses 2013: $1,069,593Net Income 2013: $119,5802013Revenue 2014: $1,321,472Expenses 2014: $1,215,545Net Income 2014: $105,9272014Revenue 2015: $1,250,218Expenses 2015: $1,207,151Net Income 2015: $43,0672015Revenue 2016: $1,530,956Expenses 2016: $1,593,591Net Income 2016: -$62,6352016Revenue 2017: $1,499,730Expenses 2017: $1,458,403Net Income 2017: $41,3272017Revenue 2018: $1,602,781Expenses 2018: $1,529,909Net Income 2018: $72,8722018Revenue 2019: $1,691,933Expenses 2019: $1,549,485Net Income 2019: $142,4482019Revenue 2020: $741,938Expenses 2020: $789,329Net Income 2020: -$47,3912020Revenue 2021: $905,612Expenses 2021: $856,771Net Income 2021: $48,8412021Revenue 2022: $1,549,100Expenses 2022: $1,445,008Net Income 2022: $104,0922022Revenue 2023: $1,643,674Expenses 2023: $1,621,898Net Income 2023: $21,7762023Revenue 2024: $1,671,337Expenses 2024: $1,571,377Net Income 2024: $99,9602024

Highlighted filing

2024

Revenue$1,671,337
Expenses$1,571,377
Net Income$99,960

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.19$2.84$1.67$1.57$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.12$2.51$1.64$1.62$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.16$2.25$1.55$1.45$0.10
2021Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$0.91$0.86$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.87$0.00$2.87$0.74$0.79$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.74$0.15$2.59$1.69$1.55$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.24$0.08$2.16$1.60$1.53$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.41$0.11$2.30$1.50$1.46$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.18$0.14$2.04$1.53$1.59$0.06
2015Summary only. Only limited summary data is available for this year.$2.18$0.16$2.02$1.25$1.21$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.17$0.14$2.03$1.32$1.22$0.11
2013Summary only. Only limited summary data is available for this year.$1.96$0.14$1.82$1.19$1.07$0.12
2012Summary only. Only limited summary data is available for this year.$1.61$0.12$1.49$1.06$0.98$0.08
2011Summary only. Only limited summary data is available for this year.$1.38$0.06$1.31$0.93$0.82$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$1,671,337
Mission and Program Overview

Mission

Nagdca's mission is to unite representatives from state and local governments along with private sector organizations that service and support defined contribution plans. Nagdca provides an environment to foster growth in professional development of its members through networking with peers, educational opportunities and information sharing that includes comprehensive publications, reports, and surveys. Nagdca will promote and support federal legislative initiatives for the advancement of retirement plans.

Nagdca is a leading association serving to unite and support those within the defined contribtuion retirement plan industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,044,612$2,430,783▲ $386,171
Savings and Temporary Cash Investments$375,507$290,599▼ $84,908
Cash and Non-Interest-Bearing Accounts$203,626$278,969▲ $75,343
Prepaid Expenses and Deferred Charges$2,455$29,882▲ $27,427
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,626,200$3,030,233▲ $404,033
Other Assets Total-$0-
Liabilities
Deferred Revenue$106,710$158,720▲ $52,010
Accounts Payable and Accrued Expenses$9,063$28,838▲ $19,775
Total Liabilities$115,773$187,558▲ $71,785
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,473,143$2,810,241▲ $337,098
Net Assets With Donor Restrictions$37,284$32,434▼ $4,850
Total Net Assets Fund Balance$2,510,427$2,842,675▲ $332,248
Total Liabilities and Net Assets / Fund Balance$2,626,200$3,030,233▲ $404,033
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matt PetersonExecutive DirectorFT$170,100$17,026$187,126

Board Members and Trustees

NameTitle
Jacob PeacockInd President
Kelly HiersPast President
Mo RaihanPresident
Rhonda Butler BellVice President
Andee GravittInd Pres (Term End 9/24)
Hunter BetheaMember-At-LArge
Jim PotvinMember-At-Large
Sandy BlairPast Pres (Ended 9/24)
Beth Conradson ClearySecretary/Treas
Christina ElliottVP (Term End10/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
AMR Mgt ServicesMgt Services201 E Main St 1405, Lexington, KY 40507$406,233
Sheraton Phoenix DowntownConference services340 N 3rd St, Phoenix, AZ 85004$289,003
Groom Law GroupLobbying1701 Pennsylvania Ave NW, Washington, DC 20006$144,000
M Squared Onstage IncAV Services1780 Corporate Dr Ste 440, Norcross, GA 30093$135,450
Revenue and Support

Revenue Composition

Contributions and Grants
$712,000
Program Service Revenue
$870,740
Investment Income
$71,517
Other Revenue
$17,080
All Other Contributions
$712,000
Change in Net Assets
$99,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,368,527
Salaries, Compensation, and Employee Benefits$202,850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$585,046
Fees for Services Management---$406,233
Current Officers, Directors, Trustees, and Key Employees---$170,100
Fees for Services Lobbying---$144,000
Travel---$28,227
Advertising---$25,321
Other Employee Benefits---$19,284
Other Expenses---$16,764
Payroll Taxes---$13,466
Insurance---$10,493
All Other Expenses---$8,068
Information Technology---$4,229
Fees for Services Accounting---$2,978
Total Functional Expenses$0$0$0$1,571,377
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$109,582
Total Nondeductible Lobbying and Political Cost$109,582
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Nagdca outsources management and operation functions to amr management services, a full service association management company accredited by the amc institute.

Form 990, Part VI, Section A, Line 6

Nagdca is a non-stock, nonprofit association with dues paying members.

Form 990, Part VI, Section A, Line 7A

Nagdca holds an annual election process whereby members of the association can nominate themselves for the governing body. Nominees are voted on and elected to the governing body by the membership.

Form 990, Part VI, Section A, Line 7B

Nagdca's bylaws define decisions which require approval by the members. Members approve these decisions in person at the annual membership meeting or through a mail or electronic vote.

Form 990, Part VI, Section B, Line 11B

An electronic copy of the form 990 is provided to each voting member of the governing body at least 2 weeks prior to the filing of the return. Upon tax preparer completion of the irs form 990, the form and accompanying schedules will be first reviewed by key members of the association management company's client team. Thereafter, an electronic copy of form 990 and accompanying schedules will also be made available by the association director to each voting member of the governing body, with an electronic e-mail notification and instructions for contacting association headquarters with comments or questions, if any. A 2-week time frame will be provided for governing body comments or questions. Following the open time frame for governing body comments and questions, and following resolution of any questions or other matters that have arisen, the e-file authorization form is signed by the president or treasurer and the form 990 is electroncially filed.

Form 990, Part VI, Section B, Line 12C

Board Members are asked to acknowledge receipt of the conflict of interest form and disclose any conflicts annually at the beginning of each board year.

Form 990, Part VI, Section C, Line 19

All documents requiring public disclosure by the Internal Revenue Service are made available upon request for the same period of disclosure set forth in Section 6104D.

Filing and Contact Details

Filer

Filer Name
National Assoc of Government Defined
EIN
38-2400330
Phone
8595149161
Address
201 East Main St 810, Lexington, KY 40507

Signing Officer

Name
Beth Conradson Cleary
Title
Secretary
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mo Raihan
Formed
1981
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
50

Preparer

Firm
R & R Cpas
Address
1025 Dove Run Rd Ste 203, Lexington, KY 40502
Preparer
Thomas Cory Reitz
Phone
8593533100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part X : FIN48 Footnote

Nagdca is exempt from federal and state income taxes under section 501(c)(6) of the internal revenue code and is not a private foundation. It is, however, subject to income taxes on unrelated business income, of which management has determined there was none for the year ended december 31, 2024. As of december 31, 2024, nagdca has no uncertain tax positions that qualify for disclosure in the financial statements. Tax years still open under federal and state statute of limitations remain subject to review and change.

Raw XML AppendixShowing 400 of 454 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Kelly Hiers
IRS990/Form990PartVIISectionAGrp/PersonNm3Mo Raihan
IRS990/Form990PartVIISectionAGrp/PersonNm4Rhonda Butler Bell
IRS990/Form990PartVIISectionAGrp/PersonNm5Jim Potvin
IRS990/Form990PartVIISectionAGrp/PersonNm6Christina Elliott
IRS990/Form990PartVIISectionAGrp/PersonNm7Beth Conradson Cleary
IRS990/Form990PartVIISectionAGrp/PersonNm8Jacob Peacock
IRS990/Form990PartVIISectionAGrp/PersonNm9Andee Gravitt
IRS990/Form990PartVIISectionAGrp/PersonNm10Hunter Bethea
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0187126
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Past Pres (Ended 9/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member-At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP (Term End10/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt8Ind President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Ind Pres (Term End 9/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Member-At-LArge
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IRS990/InsuranceGrp/TotalAmt010493
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IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/MissionDesc0NAGDCA'S MISSION IS TO UNITE REPRESENTATIVES FROM STATE AND LOCAL GOVERNMENTS ALONG WITH PRIVATE SECTOR ORGANIZATIONS THAT SERVICE AND SUPPORT DEFINED CONTRIBUTION PLANS. NAGDCA PROVIDES AN ENVIRONMENT TO FOSTER GROWTH IN PROFESSIONAL DEVELOPMENT OF ITS MEMBERS THROUGH NETWORKING WITH PEERS, EDUCATIONAL OPPORTUNITIES AND INFORMATION SHARING THAT INCLUDES COMPREHENSIVE PUBLICATIONS, REPORTS, AND SURVEYS. NAGDCA WILL PROMOTE AND SUPPORT FEDERAL LEGISLATIVE INITIATIVES FOR THE ADVANCEMENT OF RETIREMENT PLANS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt02842675
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0232288
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt019284
IRS990/OtherExpensesGrp/Desc0Data and Research
IRS990/OtherExpensesGrp/Desc1Bank and Credit Card Fees
IRS990/OtherExpensesGrp/Desc2Credentialing Materials
IRS990/OtherExpensesGrp/Desc3Executive Board
IRS990/OtherExpensesGrp/TotalAmt083786
IRS990/OtherExpensesGrp/TotalAmt133479
IRS990/OtherExpensesGrp/TotalAmt219903
IRS990/OtherExpensesGrp/TotalAmt316764
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IRS990/OtherRevenueTotalAmt017080
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt013466
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02455
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029882
IRS990/PrincipalOfficerNm0Mo Raihan
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IRS990/ProgramServiceRevenueGrp/Desc0Conference/Meetings
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0608300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1262440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0608300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1262440
IRS990/ProgSrvcAccomActy2Grp/Desc0PRODUCTION OF EVENTS REGARDING EDUCATIONAL TOPICS ABOUT DEFINED CONTRIBUTION INDUSTRY ISSUES.
IRS990/ProgSrvcAccomActy3Grp/Desc0MONTHLY NEWSLETTERS AND REGULAR ISSUE PUBLICATIONS PROVIDING INFORMATION ON TOPICS RELATED TO PUBLIC SECTOR DEFINDS CONTRIBUTION PLANS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0596000
IRS990/PYInvestmentIncomeAmt059101
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01448692
IRS990/PYOtherRevenueAmt013
IRS990/PYProgramServiceRevenueAmt0988560
IRS990/PYRevenuesLessExpensesAmt021776
IRS990/PYSalariesCompEmpBnftPaidAmt0173206
IRS990/PYTotalExpensesAmt01621898
IRS990/PYTotalRevenueAmt01643674
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt099960
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0375507
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0290599
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleC/CarriedOverAmt04606
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IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0109582
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0109582
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NAGDCA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. IT IS, HOWEVER, SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME, OF WHICH MANAGEMENT HAS DETERMINED THERE WAS NONE FOR THE YEAR ENDED DECEMBER 31, 2024. AS OF DECEMBER 31, 2024, NAGDCA HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS STILL OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS REMAIN SUBJECT TO REVIEW AND CHANGE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0170100
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt017026
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Matt Peterson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0187126
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAGDCA OUTSOURCES MANAGEMENT AND OPERATION FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NAGDCA IS A NON-STOCK, NONPROFIT ASSOCIATION WITH DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NAGDCA HOLDS AN ANNUAL ELECTION PROCESS WHEREBY MEMBERS OF THE ASSOCIATION CAN NOMINATE THEMSELVES FOR THE GOVERNING BODY. NOMINEES ARE VOTED ON AND ELECTED TO THE GOVERNING BODY BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NAGDCA'S BYLAWS DEFINE DECISIONS WHICH REQUIRE APPROVAL BY THE MEMBERS. MEMBERS APPROVE THESE DECISIONS IN PERSON AT THE ANNUAL MEMBERSHIP MEETING OR THROUGH A MAIL OR ELECTRONIC VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST 2 WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARER COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES WILL BE FIRST REVIEWED BY KEY MEMBERS OF THE ASSOCIATION MANAGEMENT COMPANY'S CLIENT TEAM. THEREAFTER, AN ELECTRONIC COPY OF FORM 990 AND ACCOMPANYING SCHEDULES WILL ALSO BE MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY, WITH AN ELECTRONIC E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS, IF ANY. A 2-WEEK TIME FRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIME FRAME FOR GOVERNING BODY COMMENTS AND QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE E-FILE AUTHORIZATION FORM IS SIGNED BY THE PRESIDENT OR TREASURER AND THE FORM 990 IS ELECTRONCIALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Board Members are asked to acknowledge receipt of the conflict of interest form and disclose any conflicts annually at the beginning of each board year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All documents requiring public disclosure by the Internal Revenue Service are made available upon request for the same period of disclosure set forth in Section 6104D.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt02626200
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IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0712000
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01571377
IRS990/TotalGrossUBIAmt00

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