NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION (EIN 53-0241255)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-02
- IRS object ID
- 202323069349301237
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-02T09:44:04-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8401 GREENSBORO DRIVE 800 | AddressLine1Txt |
| City | MCLEAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530241255 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Association of Counties Research | BusinessNameLine1Txt |
| Business Name Line2 | Foundation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % THE ORGANIZATION | InCareOfNm |
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2029424201 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 North Capitol St No 400 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANET FERNANDES | PersonNm |
| Person Title | CONTROLLER | PersonTitleTxt |
| Phone | 2029424201 | PhoneNum |
| Signature | 2023-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JANET | PersonFirstNm |
| Person Last | FERNANDES | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Marc Berger | PreparerPersonNm |
| PTIN | P01871563 | PTIN |
| Phone | 7038930600 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANET FERNANDES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 North Capitol St No 400 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,045,704 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.naco.org | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 1958 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $189,266 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,737,062 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,611,668 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,098,858 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,309,538 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,928 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,587 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $116,008 | CYOtherRevenueAmt |
| PY Total Revenue | $7,841,848 | PYTotalRevenueAmt |
| CY Total Revenue | $9,041,801 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,006,290 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $486,987 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,293,055 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,935,831 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,392,862 | PYOtherExpensesAmt |
| CY Other Expenses | $3,268,454 | CYOtherExpensesAmt |
| PY Total Expenses | $7,692,207 | PYTotalExpensesAmt |
| CY Total Expenses | $8,691,272 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $149,641 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $350,529 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,701,784 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,161,965 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,110,341 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $267,815 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,591,443 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,894,150 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ASCERTAIN, DEVELOP AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC GENERALLY AND FOR THE EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,600,964 | ExpenseAmt |
| Grant | $486,987 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | NACORF DELIVERS PROGRAMMING, TECHNICAL ASSISTANCE AND THOUGHT LEADERSHIP RESOURCES ON A VARIETY OF PRESSING ISSUES IMPACTING MEMBER COUNTIES RANGING FROM HEALTH, CRIMINAL JUSTICE, RESILIENCY, ECONOMIC DEVELOPMENT AND HUMAN SERVICES. THIS WORK IS SUPPORTED BY A NETWORK OF NATIONALLY ORIENTED PRIVATE FOUNDATIONS AND FEDERAL AGENCIES. CURRENT PROJECTS ARE IN THE AREAS OF HEALTH, JUSTICE AND PUBLIC SAFETY PROGRAMS, HUMAN SERVICES, COMMUNITY AND ECONOMIC DEVELOPMENT AND INFRASTRUCTURE AND RESILIENCY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,196,475 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $125,360 | RevenueAmt |
| Desc | COUNTY SERVICES - THESE ACTIVITIES INCLUDE ONGOING RESEARCH ON ISSUES OF IMPORTANCE TO COUNTIES, RESPONDING TO INQUIRIES FROM AND ABOUT COUNTIES, MANAGING A PEER-TO-PEER NETWORK OF EXPERT COUNTY OFFICIALS, HOSTING A CLEARINGHOUSE OF INFORMATION ABOUT GRANTS FOR WHICH COUNTIES ARE ELIGIBLE AND DISSEMINATING WRITTEN MATERIALS. NACORF ALSO FACILITATES EDUCATIONAL PROGRAMS AT NACO CONFERENCES AND LEADERSHIP TRAINING FOR COUNTY OFFICIALS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,092,546 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $994,912 | RevenueAmt |
| Desc | PUBLIC AFFAIRS THIS DEPARTMENT IS RESPONSIBLE FOR COUNTY NEWS WITH A FOCUS ON CREATING GREATER VISIBILITY OF NACO AND COUNTY GOVERNMENTS ON CAPITOL HILL, WHILE EDUCATING NACO MEMBERS ABOUT PROGRAMS, PRODUCTS, AND SERVICES PROVIDED BY NACO. COUNTY NEWS IS A BIWEEKLY PUBLICATION CIRCULATED TO MORE THAN 36,000 ELECTED AND APPOINTED COUNTY OFFICIALS ACROSS THE COUNTRY. COUNTY NEWS INFORMS COUNTY OFFICIALS ABOUT WHAT IS HAPPENING IN OTHER COUNTIES AND PROVIDES INFORMATION ABOUT LEGISLATIVE AND REGULATORY ACTIVITIES IN WASHINGTON, DC, THAT AFFECT COUNTIES AND THEIR RESIDENTS. COUNTY NEWS IS ALSO AVAILABLE ON-LINE COUNTY NEWS ALERT, AN ELECTRONIC NEWSLETTER DISTRIBUTED BIWEEKLY TO 38,000 MEMBERS HIGHLIGHTS HEADLINES IN THE CURRENT ISSUE, AND KEEPS THEM UP TO DATE ON ASSOCIATION NEWS, PROGRAMS AND MEMBER SERVICES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $248,780 | $0 | $0 | CONFERENCES AND MEETINGS |
| $329,234 | $0 | $0 | OTHERS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $578,014 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,467,999 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 2023936226 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 NORTH CAPITOL ST NO 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| MATTHEW DAVID CHASE | ||||||||
| CEO/EXECUTIVE DIRECTOR | 18.75 | 18.75 | Yes (X) | $319,814 | $319,814 | $42,798 | ||
| DANIEL MELGOZA | ||||||||
| CHIEF STRATEGY OFFICER | 0.0 | 37.5 | $0 | $270,387 | $34,916 | Yes (X) | ||
| MARK RITACCO | ||||||||
| DIRECTOR OF GOVERNMENT AFFAIRS | 0.0 | 37.5 | $0 | $244,730 | $30,727 | Yes (X) | ||
| BRIAN NAMEY | ||||||||
| CHIEF PUBLIC AFFAIRS OFFICER | 0.0 | 37.5 | $0 | $242,990 | $32,035 | Yes (X) | ||
| TERYN ZMUDA | ||||||||
| CHIEF ECONOMIST AND DIRECTOR | 37.5 | 0.0 | $243,230 | $0 | $31,386 | Yes (X) | ||
| DEBORAH STOUTAMIRE | ||||||||
| CHIEF ADMINISTRATIVE OFFICER | 18.75 | 18.75 | Yes (X) | $120,084 | $120,084 | $30,988 | ||
| ANNA AMSELLE | ||||||||
| CHIEF FINANCIAL OFFICER | 18.75 | 18.75 | Yes (X) | $115,801 | $115,801 | $29,756 | ||
| Ashleigh Holand | ||||||||
| Director of County Future Lab | 37.5 | 0.0 | $195,263 | $0 | $24,916 | Yes (X) | ||
| LARRY JOHNSON | ||||||||
| IMMEDIATE PAST PRESIDENT | 1.0 | 1.0 | Yes (X) | $0 | $6,339 | $0 | Yes (X) | |
| MARY JO McGUIRE | ||||||||
| FIRST VICE PRESIDENT | 1.0 | 1.0 | Yes (X) | $0 | $1,065 | $0 | Yes (X) | |
| DENISE WINFREY | ||||||||
| PRESIDENT | 1.0 | 1.0 | Yes (X) | $0 | $1,045 | $0 | Yes (X) | |
| JAMES GORE | ||||||||
| SECOND VICE PRESIDENT | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| RON BERRY | ||||||||
| DIRECTOR | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | ||
| JOE BRIGGS | ||||||||
| DIRECTOR | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | ||
| TRACY GRAHAM | ||||||||
| DIRECTOR | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | ||
| MARK POLONCARZ | ||||||||
| DIRECTOR | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $994,192 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,322,255 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $257,522 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| USPS | |||||
| SECTION 15 3300 V STREET | WASHINGTON | DC | 20018 | MAILING SERVICES | $250,566 |
| CHESTNUT STREET PRESS INC | |||||
| 128 BRANDON TERRACE | ALBANY | NY | 12203 | CONSULTING | $147,500 |
| THE NUTTING COMPANY INC | |||||
| 351 BALLENGER CENTER DRIVE | FREDERICK | MD | 21703 | PRINTING SERVICES | $111,267 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $2,890,000 | RelatedOrganizationsAmt |
| All Other Contributions | $4,721,668 | AllOtherContributionsAmt |
| Total Contributions | $7,611,668 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| COUNTY NEWS | 900099 | $1,184,178 | $994,912 | $189,266 |
| COUNTY SERVICES | 900099 | $125,360 | $125,360 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,309,538 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,597 | TotalRevenueColumnAmt |
| Exclusion | $4,597 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,402 | TotalRevenueColumnAmt |
| Exclusion | $100,402 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,893 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,903 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$10 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10 | TotalRevenueColumnAmt |
| Exclusion | -$10 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $15,606 | TotalRevenueColumnAmt |
| Exclusion | $15,606 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,606 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,041,801 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,120,272 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $189,266 | UnrelatedBusinessRevenueAmt |
| Exclusion | $120,595 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,987 | TotalAmt |
| Program Services | $486,987 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,749,452 | TotalAmt |
| Program Services | $2,664,785 | ProgramServicesAmt |
| Management And General | $1,084,667 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,208 | TotalAmt |
| Management And General | $135,208 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,393 | TotalAmt |
| Program Services | $813,759 | ProgramServicesAmt |
| Management And General | $155,634 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,778 | TotalAmt |
| Management And General | $81,778 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,016 | TotalAmt |
| Management And General | $183,016 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,636 | TotalAmt |
| Management And General | $18,636 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,774 | TotalAmt |
| Management And General | $52,774 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,287 | TotalAmt |
| Management And General | $104,287 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $787,021 | TotalAmt |
| Program Services | $787,021 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,991 | TotalAmt |
| Program Services | $555,506 | ProgramServicesAmt |
| Management And General | $208,485 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,263 | TotalAmt |
| Management And General | $5,263 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $951,076 | TotalAmt |
| Program Services | $386,984 | ProgramServicesAmt |
| Management And General | $564,092 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,112 | TotalAmt |
| Program Services | $224,257 | ProgramServicesAmt |
| Management And General | $66,855 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,519 | TotalAmt |
| Management And General | $76,519 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $685,227 | TotalAmt |
| Program Services | $539,274 | ProgramServicesAmt |
| Management And General | $145,953 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $714 | TotalAmt |
| Management And General | $714 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,668 | TotalAmt |
| Management And General | $229,668 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,204 | TotalAmt |
| Management And General | $42,204 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| OVERHEAD ALLOCATION | -$1,079,282 | -$1,079,282 | |
| DUES & SUBSCRIPTIONS | $127,697 | $127,697 | |
| MISCELLANEOUS | $32,685 | $23,714 | $8,971 |
| TAXES | $1,570 | $1,115 | $455 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$5,724 | TotalAmt |
| Management And General | -$5,724 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,691,272 | TotalAmt |
| Program Services | $6,467,999 | ProgramServicesAmt |
| Management And General | $2,223,273 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,122,438 | BOYAmt |
| EOY | $2,222,704 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $661,516 | BOYAmt |
| EOY | $1,123,343 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,000 | BOYAmt |
| EOY | $32,116 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,708 | BOYAmt |
| EOY | $214,769 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,644,122 | BOYAmt |
| EOY | $569,033 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,701,784 | BOYAmt |
| EOY | $4,161,965 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $905,341 | BOYAmt |
| EOY | $245,315 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,000 | BOYAmt |
| EOY | $22,500 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,110,341 | BOYAmt |
| EOY | $267,815 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,710 | BOYAmt |
| EOY | $63,497 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,578,733 | BOYAmt |
| EOY | $3,830,653 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,591,443 | BOYAmt |
| EOY | $3,894,150 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,701,784 | BOYAmt |
| EOY | $4,161,965 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $350,529 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$47,822 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,955,436 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,074,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,362,171 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,737,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,611,668 | CurrentTaxYearAmt |
| Total | $37,740,553 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,205,971 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,198,570 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,011,090 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,098,858 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,309,538 | CurrentTaxYearAmt |
| Total | $5,824,027 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,161,407 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,272,786 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,373,261 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,835,920 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,921,206 | CurrentTaxYearAmt |
| Total | $43,564,580 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,269,452 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,386,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,708,045 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,000,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,890,000 | CurrentTaxYearAmt |
| Total | $16,253,970 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,269,452 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,386,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,708,045 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,000,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,890,000 | CurrentTaxYearAmt |
| Total | $16,253,970 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $27,310,610 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,367 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,928 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $104,999 | CurrentTaxYearAmt |
| Total | $120,966 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,367 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,928 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $104,999 | CurrentTaxYearAmt |
| Total | $120,966 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,617 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,606 | CurrentTaxYearAmt |
| Total | $25,223 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,169,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,278,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,378,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,841,848 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,041,811 | CurrentTaxYearAmt |
| Total | $43,710,769 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.62480 | PublicSupportCY509Pct |
| Public Support PY509 | 0.61167 | PublicSupportPY509Pct |
| Investment Income CY | 0.00277 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00105 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | INCOME FROM ACTIVITIES NOT REGULARLY CARRIED ON 2018 AMOUNT: $4,617. 2019 AMOUNT: $5,000. 2020 AMOUNT: NONE. 2021 AMOUNT: NONE. 2022 AMOUNT: $15,606. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $231,267 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$43,236 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $10,973 | GrantsOrScholarshipsAmt |
| End Year Balance | $177,058 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $207,315 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $37,288 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $13,336 | GrantsOrScholarshipsAmt |
| End Year Balance | $231,267 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $202,718 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $26,991 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $22,394 | GrantsOrScholarshipsAmt |
| End Year Balance | $207,315 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $172,604 | BeginningYearBalanceAmt |
| Contributions | $12,000 | ContributionsAmt |
| Investment Earnings Or Losses | $39,639 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $21,525 | GrantsOrScholarshipsAmt |
| End Year Balance | $202,718 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $199,367 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$9,491 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $22,176 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $96 | AdministrativeExpensesAmt |
| End Year Balance | $172,604 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp | |
| Equipment | EquipmentGrp | |
| Other Land Buildings | OtherLandBuildingsGrp |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM AFFILIATES | Desc |
| Book Value | $569,033 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $569,033 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,993,979 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$47,822 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$47,822 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,041,801 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,041,801 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,691,272 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $8,691,272 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $8,691,272 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART V, LINE 4: | THE FSC CONTRIBUTED TO THE DAVENPORT SCHOLARSHIP GRANT WHICH WAS CREATED TO PROVIDE AN INDIVIDUAL ENTERING COLLEGE AND SELECTED BY THE INCOMING NACO PRESIDENT. THE GRANT, VALUED AT $12,000 OVER THE 4-YEAR COURSE, IS PAID DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE INDIVIDUAL IS ENROLLED. CH2MHILL SUPPORTS AN EDUCATIONAL SUPPORT PROGRAM SELECTED BY THE NACO PRESIDENT. THE GRANT, VALUED AT $12,000 OVER THE 4-YEAR COURSE STARTING 2014, IS PAID DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE INDIVIDUAL IS ENROLLED. |
| SCHEDULE D, PART X, LINE 2: | The National Association of Counties Research Foundation is exempt under Section 501(c)(3), and is not considered to be a private foundation under Section 509(a)(1) of the IRC. However, the Foundation may be subject to tax on their unrelated business income activities. NACoRF had NOLs of approximately $761,000 and $785,000 as of December 31, 2022 and 2021, respectively, from unrelated business activities. These NOLs expire between 2023 and 2036. The Foundation recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized uncertain income tax positions ($0 at December 31, 2022 and 2021) are measured at the largest amount that has a greater than 50% likelihood of being realized upon settlement. Changes in recognition or measurement are reflected in the period in which the change in judgment occurred. The Foundation is generally no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years ended December 31, 2019 and prior. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| COUNTY OF ERIE | |||||||
| 140 WEST 6TH STREET RM 505 | ERIE | PA | 16501 | 999999999 | GOV'T | $100,000 | PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT PROGRAM SUPPORT |
| COUNTY OF KITTITAS | |||||||
| 205 W 5TH AVE S 105 | ELLENSBURGE | WA | 98926 | 916001349 | 501(C)(3) | $100,000 | |
| THE BROOKINGS INSTITUTION | |||||||
| 1775 MASSACHUSETTS NW | WASHINGTON | DC | 20036 | 530196577 | 501(C)(3) | $40,625 | |
| WV COMMUNITY DEVELOPMENT HUB | |||||||
| 424A SHREWSBURY STREET | CHARLESTON | WV | 25301 | 200022399 | 501(C)(3) | $34,865 | |
| CCAO RESEARCH AND EDUCATIONAL FOUNDATION | |||||||
| 209 E STATE ST | COLUMBUS | OH | 43215 | 311317309 | 501(C)(3) | $10,000 | |
| MARYLAND NONPROFITS | |||||||
| 1500 UNION AVE 2500 | BALTIMORE | MD | 21211 | 521749231 | 501(C)(3) | $10,000 | |
| NEBRASKA CHILDREN AND FAMILIES FOUNDATION | |||||||
| 215 CENTEN M SOUTH 200 | LINCOLN | NE | 68508 | 911829974 | 501(C)(3) | $10,000 | |
| NYSAC | |||||||
| 515 BROADWAY SUITE 402 | ALBANY | NY | 12207 | 999999999 | GOV'T | $10,000 | |
| WASHINGTON STATE ASSOCIATION OF COUNTIES | |||||||
| 206 TENTH AVENUE SE | OLYMPIA | WA | 98501 | 916017001 | 501(C)(3) | $10,000 | |
| WISCONSIN EARLY CHILDHOOD ASSOCIATION INC | |||||||
| 2908 MARKETPLACE DR 101 | FITCHBURG | WI | 53719 | 391345572 | 501(C)(3) | $10,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NACORF REQUIRES THAT GRANTS BE MANAGED WITH SOUND FINANCIAL MANAGEMENT POLICIES, ADEQUATE INTERNAL CONTROL SYSTEMS, COST-EFFICIENT PROCUREMENT PROCEDURES, AND DOCUMENTATION OF ALL EXPENDITURES AND PURCHASES. ALL FINANCIAL AND ACCOUNTING RECORDS SHOULD BE AVAILABLE FOR INSPECTION AND SHOULD BE RETAINED BASED ON NACORF'S DOCUMENT RETENTION POLICY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ANNA AMSELLE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $101,764 | $101,764 | $12,677 | $12,677 | $1,360 | $1,360 | $14,878 | $14,878 | $0 | $0 | $130,679 | $130,679 | $0 | $0 |
| MATTHEW DAVID CHASE | ||||||||||||||
| CEO/EXECUTIVE DIRECTOR | $268,914 | $268,914 | $50,000 | $50,000 | $900 | $900 | $21,399 | $21,399 | $0 | $0 | $341,213 | $341,213 | $0 | $0 |
| DANIEL MELGOZA | ||||||||||||||
| CHIEF STRATEGY OFFICER | $0 | $237,664 | $0 | $30,923 | $0 | $1,800 | $0 | $34,916 | $0 | $0 | $0 | $305,303 | $0 | $0 |
| DEBORAH STOUTAMIRE | ||||||||||||||
| CHIEF ADMINISTRATIVE OFFICER | $105,121 | $105,121 | $14,063 | $14,063 | $900 | $900 | $15,494 | $15,494 | $0 | $0 | $135,578 | $135,578 | $0 | $0 |
| TERYN ZMUDA | ||||||||||||||
| CHIEF ECONOMIST AND DIRECTOR | $212,670 | $0 | $28,760 | $0 | $1,800 | $0 | $31,386 | $0 | $0 | $0 | $274,616 | $0 | $0 | $0 |
| BRIAN NAMEY | ||||||||||||||
| CHIEF PUBLIC AFFAIRS OFFICER | $0 | $211,483 | $0 | $26,947 | $0 | $4,560 | $0 | $32,035 | $0 | $0 | $0 | $275,025 | $0 | $0 |
| MARK RITACCO | ||||||||||||||
| DIRECTOR OF GOVERNMENT AFFAIRS | $0 | $216,300 | $0 | $26,630 | $0 | $1,800 | $0 | $30,727 | $0 | $0 | $0 | $275,457 | $0 | $0 |
| Ashleigh Holand | ||||||||||||||
| Director of County Future Lab | $169,524 | $0 | $22,139 | $0 | $3,600 | $0 | $24,916 | $0 | $0 | $0 | $220,179 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I, LINE 3: | NACORF DOES NOT ITSELF MAKE ANY COMPENSATION DECISIONS, AS THE EXECUTIVE DIRECTOR IS EMPLOYED BY NACO, A RELATED ORGANIZATION. NACO MAKES USE OF THE FOLLOWING IN SETTING EXECUTIVE COMPENSATION: - COMPENSATION COMMITTEE - FORMS 990 OF OTHER ORGANIZATIONS - WRITTEN EMPLOYMENT CONTRACT - APPROVAL BY BOARD OR COMPENSATION COMMITTEE THE EXECUTIVE/COMPENSATION COMMITTEE RECOMMENDS THAT AMOUNT TO BE PAID, AND THE NACO BOARD OF DIRECTORS DECIDES AND APPROVES AT THE NACO ANNUAL BOARD MEETING. |
| SCHEDULE J, PART 1, LINE 7: | THE NACORF EXECUTIVE DIRECTOR HAS AN ANNUAL BONUS OPTION, WHICH IS TO BE BASED ON THE PERFORMANCE OBJECTIVES DETERMINED ANNUALLY BY THE NACO/RF OFFICERS. THE OFFICERS WILL EVALUATE HIS PERFORMANCE EACH MAY AND DETERMINE HIS ANNUAL BONUS AMOUNT. ADDITIONALLY, DURING EMPLOYEE PERFORMANCE REVIEWS, SUPERVISORS CAN RECOMMEND THAT EMPLOYEES RECEIVE ABOVE STANDARD MERIT INCREASES AND/OR PERFORMANCE BONUSES. THOSE RECOMMENDATIONS MUCH INCLUDE SPECIFIC JUSTIFICATION AND ARE SUBJECT TO REVIEW BY THE HR DIRECTOR AND ULTIMATELY THE EXECUTIVE DIRECTOR. THE BOARD DOES NOT APPROVE INDIVIDUAL GOALS OR BONUSES, WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR. HOWEVER, THE BOARD DOES APPROVE NACO'S STRATEGIC GOALS AND INITIATIVES, WHICH ARE THE BASIS FOR THE INDIVIDUAL BONUSES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART 1, LINE 1: | TO ASCERTAIN, DEVELOP AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC GENERALLY AND FOR THE EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS. |
| FORM 990, PART VI, SECTION A, LINE 7A: | THE BOARD OF DIRECTORS SHALL CONSIST OF THE OFFICERS OF NACO, THE FOUR REGIONAL REPRESENTATIVES OF NACO AND THE CHAIR OF THE NACO PROGRAMS AND SERVICES COMMITTEE THEIR TERMS SHALL BE COTERMINOUS WITH THE TERMS OF THE NACO POSITIONS THEY HOLD RESIGNATIONS, REMOVAL AND VACANCIES SHALL BE HANDLED AS PROVIDED BY THE NACO BYLAWS FOR THE MEMBERS OF THE NACO EXECUTIVE COMMITTEE AND FOR THE CHAIR OF THE PROGRAMS AND SERVICES COMMITTEE THE NACO EXECUTIVE DIRECTOR SHALL ALSO SERVE ON THE BOARD AS AN EX OFFICIO, NON-VOTING MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B: | THE NACO AUDIT COMMITTEE, WHICH FUNCTIONS AS THE NACORF AUDIT COMMITTEE, ALONG WITH THE EX EXECUTIVE COMMITTEE, SUBSETS OF THE NACO 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. |
| FORM 990, PART VI, SECTION B, LINE 12C: | NACORF AND NACO ARE BOUND BY THE SAME CONFLICT OF INTEREST POLICY, SET BY NACO 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 ANY CONFLICT-OF-INTEREST SITUATION THAT MAY ARISE WHILE THEY ARE IN OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 15A: | CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT NACO'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER ARE ALSO THE PRINCIPAL OFFICERS OF NACO RF IN THEIR RESPECTIVE POSITIONS BOTH ARE NOT PAID DIRECTLY BY NACO RF BUT THEIR SALARIES AND BENEFITS ARE PART OF THE OVERHEAD COST POOL IN WHICH NACO RF IS BILLED FOR ITS SHARE THE HIRING AND DECISION ON EXECUTIVE COMPENSATION GOES THROUGH NACO'S PROCESS WHERE IT GOES THROUGH A REVIEW AND APPROVAL BY INDEPENDENT PERSONS (EXECUTIVE COMMITTEE), COMPARABILITY DATA (REVIEW OF SALARIES AND BENEFITS OF EXECUTIVE DIRECTORS/PRESIDENT OF OTHER NONPROFIT ORGANIZATIONS COMPARABLE TO NACO) AND PERFORMANCE EVALUATION BY THE EXECUTIVE BOARD THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION, BASED UPON THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE, IS DECIDED AND APPROVED AT THE BOARD OF DIRECTORS MEETING HELP DURING THE NACO ANNUAL CONFERENCE. OTHER OFFICERS OR KEY EMPLOYEES THE HIRING AND DECISION ON KEY EMPLOYEE COMPENSATION ALSO GOES THROUGH NACO'S PROCEDURES WHERE IT 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 NACO'S EXECUTIVE DIRECTOR REVIEWS AND APPROVES SALARY LEVELS AND MERIT INCREASES BASED ON THE EMPLOYEE PERFORMANCE EVALUATION RATING AND RECOMMENDATION OF THE EMPLOYEES SUPERVISOR/DEPARTMENT DIRECTOR THE BOARD OF DIRECTORS MEETS IN NOVEMBER / DECEMBER OF EACH YEAR TO DECIDE ON THE RATE OF EMPLOYEE SALARY INCREASE FOR THE FOLLOWING YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19: | CORPORATE BY-LAWS ARE AVAILABLE UPON REQUEST. NACO'S CORPORATE ANNUAL REPORTS INCLUDE NACO RF'S PROGRAMS AND ACTIVITIES. THESE ARE AVAILABLE ONLINE AT NACO'S WEBSITE. THE CONFLICT OF INTEREST POLICY DOCUMENT IS ADOPTED FROM NACO BY NACORF, AS THEY SHARE THE SAME BOARD MEMBERS. IT IS AVAILABLE TO CONCERNED ENTITIES ONLY, 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 BE ACCESSED VIA GUIDE STAR, A NON-PROFIT INFORMATION DATABASE. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF COUNTIES (NACO) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 NORTH CAPITOL STREET STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530190321 | EIN |
| Primary Activities | IMPROVEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(4) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NACO FINANCIAL SERVICES CORP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 NORTH CAPITOL STREET STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521913476 | EIN |
| Primary Activities | MANAGEMENT SR | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | $0 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NATIONAL ASSOCIATION OF COUNTIES (NACO) | ||
| A | $867,658 | CASH |
| NATIONAL ASSOCIATION OF COUNTIES (NACO) | ||
| C | $2,890,000 | CASH |
| NATIONAL ASSOCIATION OF COUNTIES (NACO) | ||
| N | $386,984 | CASH |
| NATIONAL ASSOCIATION OF COUNTIES (NACO) | ||
| O | $3,373,558 | CASH |