NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (EIN 52-1635159)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-07-24
IRS object ID
201922059349300512
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-07-24T09:17:32-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521853933PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JONES MARESCA & MCQUADE PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11730 RHODE ISLAND AVE NW SUITE 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521635159EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL ASSOCIATION FOR COUNTYBusinessNameLine1Txt
Business Name Line2COMMUNITY AND ECONOMIC DEVELOPMENTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone2023671149PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA DEMARIAPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2023671149PhoneNum
Signature2019-07-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID JONESPreparerPersonNm
PTINP01361002PTIN
Phone2022963306PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.88.174.3IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-07-23IPDt
IP Tm15:34:49IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdA02FDE1BB5C34FAEC78D97DBCBA9E94617D1657AAtSubmissionCreationDeviceId
At Submission Filing Device Id56831CA8933EEC3CB30569569788CC33A54B6B3DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAURA DEMARIAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$347,418GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NACCED.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO 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.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers23TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,500PYContributionsGrantsAmt
CY Contributions Grants$3,562CYContributionsGrantsAmt
PY Program Service Revenue$340,303PYProgramServiceRevenueAmt
CY Program Service Revenue$342,863CYProgramServiceRevenueAmt
PY Investment Income$763PYInvestmentIncomeAmt
CY Investment Income$993CYInvestmentIncomeAmt
PY Other Revenue$240PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$342,806PYTotalRevenueAmt
CY Total Revenue$347,418CYTotalRevenueAmt
PY Grants And Similar Paid$1,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$341,541PYOtherExpensesAmt
CY Other Expenses$364,090CYOtherExpensesAmt
PY Total Expenses$343,041PYTotalExpensesAmt
CY Total Expenses$365,590CYTotalExpensesAmt
PY Revenues Less Expenses-$235PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$18,172CYRevenuesLessExpensesAmt
Total Assets BOY$372,770TotalAssetsBOYAmt
Total Assets EOY$363,894TotalAssetsEOYAmt
Total Liabilities BOY$138,231TotalLiabilitiesBOYAmt
Total Liabilities EOY$147,527TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$234,539NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$216,367NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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.MissionDesc
Significant New Program SrvcYes (1)SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$129,807ExpenseAmt
Grant$1,500GrantAmt
Revenue$342,863RevenueAmt
DescCONFERENCES AND MEETINGS: NACCED SPONSORS CONFERENCES AND MEETINGS TO EDUCATE MEMBERS ON BEST PRACTICES AND TECHNICAL ASSISTANCE IN AFFORDABLE HOUSING AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT. NACCED ALSO OFFERS A SCHOLARSHIP AWARD IS TO PROVIDE ASSISTANCE IN THE AMOUNT OF $1,500 TO AN UNDERGRADUATE OR GRADUATE STUDENT CURRENTLY ATTENDING AN AMERICAN COLLEGE OR UNIVERSITY WITH A CHOSEN FIELD OF STUDY THAT INCLUDES COURSE WORK IN THE AREAS OF AFFORDABLE HOUSING AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT, AND WHO EXHIBITS FINANCIAL NEED.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$52,418ExpenseAmt
DescCOMMUNICATIONS: NACCED PROVIDES MEMBERS WITH THE LATEST INFORMATION VIA NEWSLETTER, SOCIAL MEDIA AND PODCAST.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$27,687ExpenseAmt
DescEDUCATION (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.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$4,614ExpenseAmt
DescADVOCACY: NACCED ADVOCATES FOR THE PRESERVATION OF AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROGRAM, SPECIFICALLY CDBG AND HOME.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,614TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$214,526TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SMITHBUCKLIN CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2023671149PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW STE 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KAREN WILEY PRESIDENT UNTIL
SEPT., THEN IMM. PAST PRESIDENT2.00Yes (X)Yes (X)$0$0$0
MITCHELL GLASSER VP THEN
PRESIDENT AS OF SEPT. 20182.00Yes (X)Yes (X)$0$0$0
MARY KEATING SECTREASURER
THEN VP AS OF SEPT. 20182.00Yes (X)Yes (X)$0$0$0
CHRISTY MOFFETT SECRETARY
TREASURER AS OF SEPT. 20182.00Yes (X)Yes (X)$0$0$0
CHUCK ROBBINS IMM PAST
PRESIDENT UNTIL SEPT. 20182.00Yes (X)Yes (X)$0$0$0
PATRICIA WARD
REP. TO NACO2.00Yes (X)$0$0$0
JENNIFER DANIELS
DIRECTOR2.00Yes (X)$0$0$0
ISRAEL BO HENRY
DIRECTOR2.00Yes (X)$0$0$0
JIM JOHNSTON
DIRECTOR2.00Yes (X)$0$0$0
BILL LAKE
DIRECTOR UNTIL SEPT. 20182.00Yes (X)$0$0$0
GEORGE SERIO
DIRECTOR2.00Yes (X)$0$0$0
TONJA WEST-HAFNER
DIRECTOR2.00Yes (X)$0$0$0
SAMANTHA WHITLEY
DIRECTOR2.00Yes (X)$0$0$0
DAVID SACKS
DIRECTOR AS OF SEPT. 20182.00Yes (X)$0$0$0
LINDA JENKINS
DIRECTOR AS OF SEPT. 20182.00Yes (X)$0$0$0
LAURA DEMARIA
EXECUTIVE DIRECTOR20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SMITHBUCKLIN CORPORATIONBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW SUITE 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
ServicesMGT SERVICES INCL. EXEC DIR. COMPServicesDesc
Compensation$273,122CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,562AllOtherContributionsAmt
Total Contributions$3,562TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$225,530$225,530
CONFERENCE & MEETING900099$115,233$115,233
MEMBERSHIP DEVELOPMENT900099$2,100$2,100
FieldValueIRS element (for citing)
Total Program Service Revenue$342,863TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$993TotalRevenueColumnAmt
Exclusion$993ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$347,418TotalRevenueColumnAmt
Related Or Exempt Func Income$342,863RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$993ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Program Services$1,500ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$271,724TotalAmt
Program Services$150,716ProgramServicesAmt
Management And General$121,008ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,975TotalAmt
Management And General$7,975ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,194TotalAmt
Program Services$3,194ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,705TotalAmt
Program Services$647ProgramServicesAmt
Management And General$11,058ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,200TotalAmt
Management And General$4,200ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,432TotalAmt
Program Services$7,432ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$49,072TotalAmt
Program Services$48,597ProgramServicesAmt
Management And General$475ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,764TotalAmt
Management And General$2,764ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MISCELLANEOUS$2,320$250$2,070
PLAQUES$2,190$2,190
DUES AND SUBSCRIPTIONS$1,514$1,514

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$365,590TotalAmt
Program Services$214,526ProgramServicesAmt
Management And General$151,064ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$235,844BOYAmt
EOY$319,182EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$129,125BOYAmt
EOY$27,802EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,400BOYAmt
EOY$12,788EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,901BOYAmt
EOY$1,622EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,500BOYAmt
EOY$2,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$372,770BOYAmt
EOY$363,894EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,149BOYAmt
EOY$206EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$137,082BOYAmt
EOY$147,321EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$138,231BOYAmt
EOY$147,527EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$207,550BOYAmt
EOY$188,816EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$26,989BOYAmt
EOY$27,551EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,539BOYAmt
EOY$216,367EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$372,770BOYAmt
EOY$363,894EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$18,172ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,696CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,290CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,234CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,500CurrentTaxYearMinus1YearAmt
Current Tax Year$3,562CurrentTaxYearAmt
Total$9,282TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$320,632CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$289,540CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$291,185CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$340,303CurrentTaxYearMinus1YearAmt
Current Tax Year$342,863CurrentTaxYearAmt
Total$1,584,523TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$322,328CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$290,830CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$292,419CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$341,803CurrentTaxYearMinus1YearAmt
Current Tax Year$346,425CurrentTaxYearAmt
Total$1,593,805TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,593,805PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,118CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,282CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$763CurrentTaxYearMinus1YearAmt
Current Tax Year$993CurrentTaxYearAmt
Total$5,128TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,118CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,282CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$763CurrentTaxYearMinus1YearAmt
Current Tax Year$993CurrentTaxYearAmt
Total$5,128TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$340CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$240CurrentTaxYearMinus1YearAmt
Total$580TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$323,786CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$291,802CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$293,701CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$342,806CurrentTaxYearMinus1YearAmt
Current Tax Year$347,418CurrentTaxYearAmt
Total$1,599,513TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99640PublicSupportCY509Pct
Public Support PY5090.99620PublicSupportPY509Pct
Investment Income CY0.00320InvestmentIncomeCYPct
Investment Income PY0.00350InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS REVENUE - 2014 AMOUNT: $ 340. 2017 AMOUNT: $ 240.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$347,418TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$347,418RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$347,418TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$365,590TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$365,590ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$365,590TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationNACCED 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 2THE 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 3THE 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.
FORM 990, PART VI, SECTION A, LINE 1THE 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 3THE 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 6THE 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 7AALL 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 11BTHE 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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