Civic Intelligence

National Association for County Community and Economic Development

990 • Fiscal year 2018 • EIN 52-1635159

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 23, 2019

2025 M Street NW No 800Washington, DC 20036

(202) 367-1149

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.41x

Higher debt load relative to assets than 88% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

0.42x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

30th percentile

-5.2%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

41st percentile

-2.4%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

1.3%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$363,894

Down $8,876 (-2.4%) from 2017

Net Assets

Down

$216,367

Down $18,172 (-7.7%) from 2017

Liabilities

Up

$147,527

Up $9,296 (+6.7%) from 2017

Revenue

Up

$347,418

Up $4,612 (+1.3%) from 2017

Expenses

Up

$365,590

Up $22,549 (+6.6%) from 2017

Net Income

Down

-$18,172

Down $17,937 (-7633%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $369,516Liabilities 2011: $35,179Net Assets 2011: $334,3372011Assets 2012: $377,421Liabilities 2012: $43,100Net Assets 2012: $334,3212012Assets 2013: $310,647Liabilities 2013: $5,689Net Assets 2013: $304,9582013Assets 2014: $314,711Liabilities 2014: $3,369Net Assets 2014: $311,3422014Assets 2015: $339,627Liabilities 2015: $68,427Net Assets 2015: $271,2002015Assets 2016: $379,975Liabilities 2016: $145,201Net Assets 2016: $234,7742016Assets 2017: $372,770Liabilities 2017: $138,231Net Assets 2017: $234,5392017Assets 2018: $363,894Liabilities 2018: $147,527Net Assets 2018: $216,3672018Assets 2019: $361,643Liabilities 2019: $146,587Net Assets 2019: $215,0562019Assets 2020: $333,802Liabilities 2020: $105,241Net Assets 2020: $228,5612020Assets 2021: $415,857Liabilities 2021: $119,276Net Assets 2021: $296,5812021Assets 2022: $536,512Liabilities 2022: $129,317Net Assets 2022: $407,1952022Assets 2023: $613,415Liabilities 2023: $227,460Net Assets 2023: $385,9552023Assets 2024: $473,187Liabilities 2024: $159,605Net Assets 2024: $313,5822024

Highlighted filing

2018

Assets$363,894
Liabilities$147,527
Net Assets$216,367

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $363,291Expenses 2011: $327,545Net Income 2011: $35,7462011Expenses 2012: $333,0482012Revenue 2013: $291,597Expenses 2013: $320,908Net Income 2013: -$29,3112013Revenue 2014: $323,786Expenses 2014: $317,402Net Income 2014: $6,3842014Revenue 2015: $291,802Expenses 2015: $331,944Net Income 2015: -$40,1422015Revenue 2016: $293,701Expenses 2016: $330,127Net Income 2016: -$36,4262016Revenue 2017: $342,806Expenses 2017: $343,041Net Income 2017: -$2352017Revenue 2018: $347,418Expenses 2018: $365,590Net Income 2018: -$18,1722018Revenue 2019: $371,936Expenses 2019: $373,247Net Income 2019: -$1,3112019Revenue 2020: $345,488Expenses 2020: $331,983Net Income 2020: $13,5052020Revenue 2021: $431,227Expenses 2021: $363,207Net Income 2021: $68,0202021Revenue 2022: $561,355Expenses 2022: $450,105Net Income 2022: $111,2502022Revenue 2023: $623,909Expenses 2023: $645,851Net Income 2023: -$21,9422023Revenue 2024: $595,579Expenses 2024: $667,981Net Income 2024: -$72,4022024

Highlighted filing

2018

Revenue$347,418
Expenses$365,590
Net Income-$18,172
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 23, 2019
Return Version
2018v3.1
Gross Receipts
$347,418
Mission and Program Overview

Mission

To responsibly serve the counties of the nation by providing a forum to aid in the effective implementation of community development, economic development, and housing programs and practices, in order to address the needs of distressed communities and economically deprived individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$235,844$319,182▲ $83,338
Savings and Temporary Cash Investments$129,125$27,802▼ $101,323
Accounts Receivable$3,400$12,788▲ $9,388
Prepaid Expenses and Deferred Charges$1,901$1,622▼ $279
Total Assets$372,770$363,894▼ $8,876
Other Assets Total$2,500$2,500→ $0
Liabilities
Deferred Revenue$137,082$147,321▲ $10,239
Accounts Payable and Accrued Expenses$1,149$206▼ $943
Total Liabilities$138,231$147,527▲ $9,296
Net Assets / Fund Balance
Unrestricted Net Assets$207,550$188,816▼ $18,734
Permanently Rstr Net Assets$26,989$27,551▲ $562
Total Net Assets Fund Balance$234,539$216,367▼ $18,172
Total Liabilities and Net Assets / Fund Balance$372,770$363,894▼ $8,876
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mitchell Glasser Vp ThenPresident as of Sept. 2018
Chuck Robbins Imm PastPresident Until Sept. 2018
Karen Wiley President UntilSept., Then Imm. Past President
George SerioDirector
Israel Bo HenryDirector
Jennifer DanielsDirector
Jim JohnstonDirector
Samantha WhitleyDirector
Tonja West-hafnerDirector
David SacksDirector as of Sept. 2018
Linda JenkinsDirector as of Sept. 2018
Bill LakeDirector Until Sept. 2018
Laura DemariaExecutive Director
Patricia WardRep. to Naco
Mary Keating SectreasurerThen VP as of Sept. 2018
Christy Moffett SecretaryTreasurer as of Sept. 2018

Highest Paid Contractors

ContractorServicesLocationCompensation
Smithbucklin CorporationMgt Services Incl. Exec Dir. Comp2025 M STREET NW SUITE 800, Washington, DC 20036$273,122
Revenue and Support

Revenue Composition

Contributions and Grants
$3,562
Program Service Revenue
$342,863
Investment Income
$993
Other Revenue
$0
All Other Contributions
$3,562
Change in Net Assets
$-18,172

Audited Revenue Reconciliation

Revenue per Audited Statements
$347,418
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$347,418
Total Revenue per Form 990
$347,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$364,090
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$150,716$121,008-$271,724
Conferences and Meetings$48,597$475-$49,072
Office Expenses$647$11,058-$11,705
Fees for Services Accounting-$7,975-$7,975
Travel$7,432--$7,432
Information Technology-$4,200-$4,200
Fees for Services Other$3,194--$3,194
Insurance-$2,764-$2,764
Other Expenses$2,190$1,514-$1,514
Grants to Domestic Individuals$1,500--$1,500
Total Functional Expenses$214,526$151,064$0$365,590

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$365,590
Total Expenses per Audited Statements$365,590
Total Expenses per Form 990$365,590
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 1

The executive committee, which consists of the president, vice president, secretary-treasurer, representative to the naco board, and immediate past president, may exercise the powers of the board of directors when the board is not in session, reporting to the board at its next succeeding meeting.

Form 990, Part VI, Section A, Line 3

The national association for county community and economic development (nacced) has entered into a management contract with smithbucklin. Under the terms of this agreement, nacced makes payments to smithbucklin which cover staff salaries and other overhead expenses. The fees incurred by nacced during the current fiscal year were $271,724 which were broken down as follows: executive management - $92,289 membership and operations services - $108,878 event services - $31,175 financial management and accounting - $20,000 marketing and communications - $11,663 value added services - $7,719 smithbucklin's performance under this agreement is monitored by the board of nacced.

Form 990, Part VI, Section A, Line 6

The organization has regular members with voting rights. Honorary, affiliate and associate members of the organization have no voting rights.

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

All regular members in good standing may attend the annual meeting of the association during the third quarter of the calendar year and elect the members and officers of the board of directors.

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

The governing board assigns management the responsibility of reviewing the form 990. The board members also receive a complete copy of the form 990 for review prior to filing with the irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statments available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Association for County
EIN
52-1635159
Phone
2023671149
Address
2025 M STREET NW NO 800, WASHINGTON, DC 20036

Signing Officer

Name
Laura Demaria
Title
Executive Director
Phone
2023671149
Signed
2019-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Demaria
Formed
1978
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
23

Preparer

Firm
Jones Maresca & Mcquade Pa
Address
1730 RHODE ISLAND AVE NW SUITE 800, WASHINGTON, DC 20036
Preparer
David Jones
Phone
2022963306
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The organization is listing two new program services that were not previously listed on the form 990: communications - nacced provides members with the latest information via newsletter, social media and podcast; and advocacy - nacced advocates for the preservation of affordable housing and community development program, specifically cdbg and home.

Form 990, Part III, Line 3

The organization reported scholarships awards as a program service on the prior year 990. Although there is no longer a program service by this description, the organization still gives out one $1,500 scholarship as part of their conference and meetings program service.

Financial Statement Notes

PART X, LINE 2:

Nacced believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements or that would have an effect on its tax-exempt status. There are no unrecognized tax benefits or liabilities that need to be recorded.

Raw XML AppendixShowing 400 of 500 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/PersonNm1MITCHELL GLASSER VP THEN
IRS990/Form990PartVIISectionAGrp/PersonNm2MARY KEATING SECTREASURER
IRS990/Form990PartVIISectionAGrp/PersonNm3CHRISTY MOFFETT SECRETARY
IRS990/Form990PartVIISectionAGrp/PersonNm4CHUCK ROBBINS IMM PAST
IRS990/Form990PartVIISectionAGrp/PersonNm5PATRICIA WARD
IRS990/Form990PartVIISectionAGrp/PersonNm6JENNIFER DANIELS
IRS990/Form990PartVIISectionAGrp/PersonNm7ISRAEL BO HENRY
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM JOHNSTON
IRS990/Form990PartVIISectionAGrp/PersonNm9BILL LAKE
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IRS990/Form990PartVIISectionAGrp/PersonNm14LINDA JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm15LAURA DEMARIA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SEPT., THEN IMM. PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT AS OF SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt2THEN VP AS OF SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER AS OF SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT UNTIL SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt5REP. TO NACO
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR UNTIL SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR AS OF SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR AS OF SEPT. 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantAmt01500
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0347418
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04200
IRS990/InformationTechnologyGrp/TotalAmt04200
IRS990/InsuranceGrp/ManagementAndGeneralAmt02764
IRS990/InsuranceGrp/TotalAmt02764
IRS990/InvestmentIncomeGrp/ExclusionAmt0993
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0993
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO RESPONSIBLY SERVE THE COUNTIES OF THE NATION BY PROVIDING A FORUM TO AID IN THE EFFECTIVE IMPLEMENTATION OF COMMUNITY DEVELOPMENT, ECONOMIC DEVELOPMENT, AND HOUSING PROGRAMS AND PRACTICES, IN ORDER TO ADDRESS THE NEEDS OF DISTRESSED COMMUNITIES AND ECONOMICALLY DEPRIVED INDIVIDUALS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0234539
IRS990/NetAssetsOrFundBalancesEOYAmt0216367
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011058
IRS990/OfficeExpensesGrp/ProgramServicesAmt0647
IRS990/OfficeExpensesGrp/TotalAmt011705
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02500
IRS990/OtherAssetsTotalGrp/EOYAmt02500
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PLAQUES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02070
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11514
IRS990/OtherExpensesGrp/ProgramServicesAmt0250
IRS990/OtherExpensesGrp/ProgramServicesAmt12190
IRS990/OtherExpensesGrp/TotalAmt02320
IRS990/OtherExpensesGrp/TotalAmt12190
IRS990/OtherExpensesGrp/TotalAmt21514
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt026989
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt027551
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01901
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01622
IRS990/PrincipalOfficerNm0LAURA DEMARIA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE & MEETING
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DEVELOPMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0225530
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1115233
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0225530
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1115233
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22100
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNICATIONS: NACCED PROVIDES MEMBERS WITH THE LATEST INFORMATION VIA NEWSLETTER, SOCIAL MEDIA AND PODCAST.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052418
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION (FORMERLY THE SEMINARS AND WORKSHOPS PROGRAM SERVICE): NACCED PROVIDES EDUCATION FOR MEMBERS IN THE FORM OF WEBINARS AND IN-PERSON EDUCATION AND TRAININGS. NACCED ALSO SERVES AS AN EDUCATIONAL RESOURCE FOR THE PUBLIC ON HOUSING AND DEVELOPMENT ISSUES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt027687
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADVOCACY: NACCED ADVOCATES FOR THE PRESERVATION OF AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROGRAM, SPECIFICALLY CDBG AND HOME.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt04614
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01500
IRS990/PYInvestmentIncomeAmt0763
IRS990/PYOtherExpensesAmt0341541
IRS990/PYOtherRevenueAmt0240
IRS990/PYProgramServiceRevenueAmt0340303
IRS990/PYRevenuesLessExpensesAmt0-235
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0343041
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0342806
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-18172
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0342863
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129125
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027802
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 340. 2017 AMOUNT: $ 240.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01290
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01696
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09282
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0993
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0763
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01282
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0972
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01118
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05128
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0342863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0340303
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0291185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0289540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0320632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01584523
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0763
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01282
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0972
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01118
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05128
IRS990ScheduleA/InvestmentIncomeCYPct00.00320
IRS990ScheduleA/InvestmentIncomePYPct00.00350
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0240
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0340
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0580
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99640
IRS990ScheduleA/PublicSupportPY509Pct00.99620
IRS990ScheduleA/PublicSupportTotal509Amt01593805
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0346425
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0341803
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0292419
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0290830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0322328
IRS990ScheduleA/Total509Grp/TotalAmt01593805
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0347418
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0342806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0293701
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0291802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0323786
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01599513
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0365590
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0347418
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NACCED BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0365590
IRS990ScheduleD/TotalRevenuePerForm990Amt0347418
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0347418
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0365590
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS LISTING TWO NEW PROGRAM SERVICES THAT WERE NOT PREVIOUSLY LISTED ON THE FORM 990: COMMUNICATIONS - NACCED PROVIDES MEMBERS WITH THE LATEST INFORMATION VIA NEWSLETTER, SOCIAL MEDIA AND PODCAST; AND ADVOCACY - NACCED ADVOCATES FOR THE PRESERVATION OF AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROGRAM, SPECIFICALLY CDBG AND HOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REPORTED SCHOLARSHIPS AWARDS AS A PROGRAM SERVICE ON THE PRIOR YEAR 990. ALTHOUGH THERE IS NO LONGER A PROGRAM SERVICE BY THIS DESCRIPTION, THE ORGANIZATION STILL GIVES OUT ONE $1,500 SCHOLARSHIP AS PART OF THEIR CONFERENCE AND MEETINGS PROGRAM SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE, WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, REPRESENTATIVE TO THE NACO BOARD, AND IMMEDIATE PAST PRESIDENT, MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION, REPORTING TO THE BOARD AT ITS NEXT SUCCEEDING MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (NACCED) HAS ENTERED INTO A MANAGEMENT CONTRACT WITH SMITHBUCKLIN. UNDER THE TERMS OF THIS AGREEMENT, NACCED MAKES PAYMENTS TO SMITHBUCKLIN WHICH COVER STAFF SALARIES AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY NACCED DURING THE CURRENT FISCAL YEAR WERE $271,724 WHICH WERE BROKEN DOWN AS FOLLOWS: EXECUTIVE MANAGEMENT - $92,289 MEMBERSHIP AND OPERATIONS SERVICES - $108,878 EVENT SERVICES - $31,175 FINANCIAL MANAGEMENT AND ACCOUNTING - $20,000 MARKETING AND COMMUNICATIONS - $11,663 VALUE ADDED SERVICES - $7,719 SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF NACCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS REGULAR MEMBERS WITH VOTING RIGHTS. HONORARY, AFFILIATE AND ASSOCIATE MEMBERS OF THE ORGANIZATION HAVE NO VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL REGULAR MEMBERS IN GOOD STANDING MAY ATTEND THE ANNUAL MEETING OF THE ASSOCIATION DURING THE THIRD QUARTER OF THE CALENDAR YEAR AND ELECT THE MEMBERS AND OFFICERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING BOARD ASSIGNS MANAGEMENT THE RESPONSIBILITY OF REVIEWING THE FORM 990. THE BOARD MEMBERS ALSO RECEIVE A COMPLETE COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$1.60$3.14$5.96$6.68$0.72
2023Detailed filing. Detailed filing data is available for this year.$6.13$2.27$3.86$6.24$6.46$0.22
2022Detailed filing. Detailed filing data is available for this year.$5.37$1.29$4.07$5.61$4.50$1.11
2021Detailed filing. Detailed filing data is available for this year.$4.16$1.19$2.97$4.31$3.63$0.68
2020Detailed filing. Detailed filing data is available for this year.$3.34$1.05$2.29$3.45$3.32$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.62$1.47$2.15$3.72$3.73$0.01
2018Detailed filing. Detailed filing data is available for this year.$3.64$1.48$2.16$3.47$3.66$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.73$1.38$2.35$3.43$3.43$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.80$1.45$2.35$2.94$3.30$0.36
2015Detailed filing. Detailed filing data is available for this year.$3.40$0.68$2.71$2.92$3.32$0.40
2014Detailed filing. Detailed filing data is available for this year.$3.15$0.03$3.11$3.24$3.17$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.11$0.06$3.05$2.92$3.21$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.43$3.34$3.33
2011Summary only. Only limited summary data is available for this year.$3.70$0.35$3.34$3.63$3.28$0.36