National Association of Counties

“Naco has a leadership committee, consisting of four officers, which is responsible for the property, funds and business affairs of the association. In the absence of the board the committee has and may exercise all powers of authority granted to the board. It recommends the appointment and compensation of the executive director to the board, and may establish such positions and salary schedule as necessary to conduct the affairs of the association, subject to the board's approval. The leadership committee is composed of the naco president, the immediate past president, the first vice president, and the second vice president. Also on the committee are four regional representatives, who have no voting authority.”

“Naco has the following classes of membership: active member counties shall be those county governments which contribute annually to the financial support of the association. According to the schedule of dues or service fees adopted by the board of directors. Separate member categories for organizations or individuals other than counties may be authorized by the board of director.”

“Active naco members, as previously defined, elect board members in categories b, c, d, e, and f. At the annual conference categories b) one elected official from each state which has an active member county c) twelve elected officials from active member counties, one from each of the 12 state having the highest number of votes as certified by the credentials committee based upon naco membership as of 60 days before the first day of the annual conference, provided that such state has either 50 percent of its counties as active member counties or has active member counties representing 50 percent of the states population d) one elected county official from each state having 100 percent of its counties as active members e) one elected county official from each regional district that has been authorized by the board and approved by the voting members f) one director from affiliate organization that has been authorized by the board and approved by the voting members. The number of directors from category f shall not exceed 25 percent of the total number of directors on the board. Each active member county is entitled to a least one vote on every question put before the annual conference or special meetings of the membership. Active member counties whose population requires them to pay more than $499 in dues are entitled to one additional vote for each additional $500 or fraction thereof paid in the year in which the meeting is held. Dues paid shall not be more than the amount specified in the approved dues schedule. Every fully paid active member shall be allowed to vote. Each county shall determined the person or persons (delegates) who will cast the county's vote(s). An elected or appointed county official of a fully paid active member may cast all or any portion of the active member's total authorized vote but no fraction of a whole. Any active member may but is not required to permit its votes to be cast by its state as a block.”

“The naco board of directors shall have general supervision, management and control of the business and property of the association, subject to the articles of incorporation, these bylaws, and the policies established by a majority vote of the voting active member counties of the association at the annual conference.”

“The naco audit committee and the executive committee, subsets of the board of directors, review the draft form 990 before filing upon approval, the final form is made available to all board members via the naco website.”

“The term of office of the members of the board is for one year. Immediately after election or appointment to the board, they are required to sign, as a matter of organizational policy, a conflict-of-interest disclosure statement defined by naco. The executive director and chief financial officer are also required to sign a conflict of interest disclosure statement upon assumption of office and to promptly report an conflict-of-interest situation that may arise while they're in office.”

“Ceo, executive director or top management - the process goes through a review and approval by independent persons (executive committee), comparability data (review of salaries and benefits of executive director/president of other non-profit organizations comparable to naco) and performance evaluations by the executive board. The executive directors's annual compensation, based upon the recommendation of the executive committee, is decided and approved at the board of directors meeting held during the naco annual conference. Other officers or key employees - naco participates in local salary surveys and uses the survey results to ensure that its salary structures are competitive and comparable with similar positions from other organizations. The executive director reviews and approves salary levels and merit increases based on the employee performance evaluation rating and recommendations of the employee's supervisor/department director. The board of directors meets in november/december each year to decide on the rate of employee salary increase for the following year.”

“Corporate by-laws and annual report are available online at naco's website. The conflict of interest policy is available to concerned entities such as board of directors, officers and employees of naco and its affiliated organizations. Financial statements and form 990 are available upon request and can also by accessed via guidestar, a non-profit information database.”

“(Expenses $ 2,910,000 including grants of $ 2,910,000) CONTRIBUTIONS AND OTHER MISC PROGRAMS - FUNDING TO PROVIDE FOR OPERATING COSTS OF RELATED ORGANIZATION, THE NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION (NACORF). NACORF'S CHARITABLE MISSION IS TO ASCERTAIN, DEVELOP, AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC IN GENERAL, AND FOR THE SPECIFIC EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS.”

“(Expenses $ 2,762,566 including grants of $)(Revenue $ 6,567,894) Membership Services”

“(Expenses $ 1,967,682 including grants of $)(Revenue $ 39,178) PUBLIC AFFAIRS”

“EQUITY IN EARNINGS OF SUBSIDIARY - -2693713; Total - -2693713;”

“This process has remained unchanged from the prior year.”