2018-07-31T14:11:28-05:00 2017-12-31 521855942 TATE AND TRYON 2021 L STREET NW SUITE 400 WASHINGTON DC 20036 990 2017-01-01 530190321 NATIONAL ASSOCIATION OF COUNTIES NATI 2029424206 660 NORTH CAPITOL STREET NO 400 WASHINGTON DC 20001 ANNA AMSELLE FINANCE DIRECTOR 2029424206 2018-07-31 1 DEBORAH G KOSNETT P00290720 2022932200 2018-07-31 2017 2022-09-23 18:48:47Z MATTHEW CHASE 660 NORTH CAPITOL STREET NO 400 WASHINGTON DC 20001 36471850 0 X WWW.NACO.ORG X 1946 DE THE NATIONAL ASSOCIATION OF COUNTIES (NACO) IS THE ONLY NATIONAL ORGANIZATION THAT REPRESENTS COUNTY GOVERNMENTS IN THE UNITED STATES. FOUNDED IN 1935, NACO ASSISTS AMERICA'S 3,069 COUNTIES IN PURSUING EXCELLENCE IN PUBLIC SERVICE TO PRODUCE HEALTHY, VIBRANT, SAFE AND RESILIENT COUNTIES. NACO PROMOTES SOUND PUBLIC POLICIES, FOSTERS COUNTY SOLUTIONS AND INNOVATION, PROMOTES INTERGOVERNMENTAL AND PUBLIC-PRIVATE COLLABORATION AND PROVIDES VALUE-ADDED SERVICES TO SAVE COUNTIES AND TAXPAYERS MONEY. 125 122 121 2020 0 0 31032 0 8481650 8213274 655799 2506831 6598061 7563385 15766542 18283490 2853545 2952214 0 0 6329498 6521938 0 0 0 7253198 6725514 16436241 16199666 -669699 2083824 48542526 53933892 11404750 12702616 37137776 41231276 X TO STIMULATE AND CONTRIBUTE TO THE IMPROVEMENT OF COUNTY GOVERNMENT THROUGHOUT THE UNITED STATES. 0 0 2792214 2792214 0 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. 2819851 160000 353534 LEGISLATIVE - THROUGH NACO'S MEMBER MEETINGS AND COMMITTEES, THIS DEPARTMENT DEVELOPS NATIONAL LEGISLATIVE POLICY IN SUPPORT OF AMERICA'S COUNTIES AND FOR REPRESENTATION TO CONGRESS AND FEDERAL AND EXECUTIVE AGENCIES. TO CONGRESS AND THE ADMINISTRATION, NACO PRESENTS THE COUNTY GOVERNMENT VIEW ON ALL LEGISLATIVE AND PROPOSED REGULATIONS AFFECTING COUNTIES. 2190853 0 2498281 CONFERENCES AND MEETINGS - NACO HOLDS THREE MAJOR CONFERENCES EACH YEAR: LEGISLATIVE, ANNUAL, AND WESTERN INTERSTATE REGION. CONFERENCES AND MEETINGS AFFORD COUNTY OFFICIALS THE OPPORTUNITY TO LEARN AND GATHER INFORMATION TO HELP IMPROVE THE EFFECTIVENESS AND EFFICIENCY OF THEIR COUNTY'S OPERATIONS AND PROGRAMS. 1430115 11626 PUBLIC AFFAIRS - THIS DEPARTMENT IS RESPONSIBLE FOR MEMBERSHIP, MEDIA RELATIONS, MARKETING, THE WEBSITE AND 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 CIRULATED TO MORE THAN 33,200 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, D.C., THAT AFFECT COUNTIES AND THEIR RESIDENTS. COUNTY NEWS IS ALSO AVAILABLE ON LINE. COUNTY NEWS ALERT, AN ELECTRONIC NEWSLETTER DISTRIBUTED BIWEEKLY TO 43,000 MEMBERS, TELLS MEMBERS THAT COUNTY NEWS IS AVAILABLE ONLINE, HIGHLIGHTS HEADLINES IN THE CURRENT ISSUE, AND KEEPS THEM UP-TO-DATE ON ASSOCIATION NEWS, PROGRAMS AND MEMBER SERVICES. 53640 87000 INFORMATION TECHNOLOGY - THE ASSOCIATION PROVIDES GUIDANCE AND EDUCATION TO COUNTY GOVERNMENTS ON INFORMATION TECHNOLOGY-RELATED MATTERS THROUGH TECHNOLOGY SUMMITS AND WORKSHOPS HELD DURING NACO CONFERENCES. THESE EVENTS BRING TOGETHER ELECTED COUNTY OFFICIALS, COUNTY CIO'S AND VENDORS IN THE IT MARKETPLACE TO PROVIDE COUNTY GOVERNMENTS THE TECHNOLOGY VISION AND LEADERSHIP FOR DEVELOPING AND IMPLEMENTING IT INITIATIVES. ONGOING SUPPORT IS PROVIDED BY FORMING BUSINESS ALLIANCES WITH COMPANIES AND ORGANIZATIONS IN THE INFORMATION TECHNOLOGY MARKETPLACE. THE ASSOCIATION ALSO SERVES AS A LIAISON AND ADVOCATE FOR COUNTIES WITH OTHER LEVELS OF GOVERNMENT. 195635 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. NACO ALSO FACILITATES EDUCATIONAL PROGRAMS AT NACO'S CONFERENCES AND LEADERSHIP TRAINING FOR COUNTY OFFICIALS. 4583583 DEFERRED COMPENSATION - THE NATIONAL ASSOCIATION OF COUNTIES (NACO), IN PARTNERSHIP WITH STATE ASSOCIATIONS OF COUNTIES, ENDORSES A SECTION 457 DEFERRED COMPENSATION PROGRAM ADMINISTERED BY NATIONWIDE RETIREMENT SOLUTIONS (NRS). THE DEFERRED COMPENSATION PROGRAM OFFERS COUNTY EMPLOYEES A WAY TO AUGMENT RETIREMENT SAVINGS WHILE POSTPONING THE PAYMENT OF FEDERAL, AND IN MANY CASES, STATE INCOME TAXES. 351,687 COUNTY EMPLOYEES FROM 3,072 COUNTIES AND COUNTY ENTITIES CURRENTLY PARTICIPATE IN THE PROGRAM WITH ACCUMULATED ASSETS OF MORE THAN $15.9 BILLION AS OF 12/31/2016. 679250 MEMBERSHIP SERVICES- REPRESENTS THE COSTS OF OBTAINING AND RETAINING MEMBERSHIPS FOR COUNTY, ASSOCIATE AND PREMIER MEMBERS. MEMBERSHIP SERVICES COSTS CLASSIFIED AS G&A TOTALLED $2,334,518 IN 2017. 1679390 5361459 9482308 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 37 0 1 121 1 0 0 0 0 1 1 0 X 125 122 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X ANNA AMSELLE FINANCE DIRECTOR 2029424206 660 NORTH CAPITOL STREET NO 400 WASHINGTON DC 20001 ROY BROOKS PRESIDENT 1.00 0.00 X X 4438 0 0 GREG COX FIRST VICE PRESIDENT 1.00 0.00 X X 1400 0 0 MARY ANN BORGESON SECOND VICE PRESIDENT 1.00 0.00 X X 0 0 0 BRYAN DESLOGE IMMEDIATE PAST PRESIDENT 1.00 0.00 X X 1655 0 0 LUIS ALVAREZ DIRECTOR 1.00 0.00 X 0 0 0 IKAIKA ANDERSON DIRECTOR 1.00 0.00 X 0 0 0 ALLAN ANGEL DIRECTOR 1.00 0.00 X 0 0 0 JHONATHAN ARAGON DIRECTOR 1.00 0.00 X 0 0 0 ELIZABETH ARCHULETA DIRECTOR 1.00 0.00 X 0 0 0 JOHN AUBREY DIRECTOR 1.00 0.00 X 0 0 0 ORRIN BAILEY DIRECTOR 1.00 0.00 X 0 0 0 RUSHERN BAKER DIRECTOR 1.00 0.00 X 0 0 0 PETER BALDACCI DIRECTOR 1.00 0.00 X 0 0 0 AMY BASON DIRECTOR 1.00 0.00 X 0 0 0 JOHN BECKER DIRECTOR 1.00 0.00 X 0 0 0 ALISHA BELL DIRECTOR 1.00 0.00 X 0 0 0 WALTER BEYER DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW BIERLEIN DIRECTOR 1.00 0.00 X 0 0 0 JOE BISHOP DIRECTOR 1.00 0.00 X 0 0 0 CINDY BOBBITT DIRECTOR 1.00 0.00 X 0 0 0 RUBY BRABO DIRECTOR 1.00 0.00 X 0 0 0 BLAIR BRADY DIRECTOR 1.00 0.00 X 0 0 0 JOEL BRIGGS DIRECTOR 1.00 0.00 X 0 0 0 TIMOTHY BROWN DIRECTOR 1.00 0.00 X 0 0 0 JON BURROWS DIRECTOR 1.00 0.00 X 0 0 0 JERI BUSH DIRECTOR 1.00 0.00 X 0 0 0 JANET CARLSON DIRECTOR 1.00 0.00 X 0 0 0 BRADLEY CARLYON DIRECTOR 1.00 0.00 X 0 0 0 KEITH CARSON DIRECTOR 1.00 0.00 X 0 0 0 TONI CARTER DIRECTOR 1.00 0.00 X 0 0 0 J D CLARK DIRECTOR 1.00 0.00 X 0 0 0 GEORGE COLE DIRECTOR 1.00 0.00 X 0 0 0 NICHOLAS CROSSLEY DIRECTOR 1.00 0.00 X 0 0 0 GORDON CRUICKSHANK DIRECTOR 1.00 0.00 X 0 0 0 KENNETH DAHLSTEDT DIRECTOR 1.00 0.00 X 0 0 0 EDDIE DIXON DIRECTOR 1.00 0.00 X 0 0 0 KATHRYN DODGE DIRECTOR 1.00 0.00 X 0 0 0 JERRY DOUCETTE DIRECTOR 1.00 0.00 X 0 0 0 DARYL DUKART DIRECTOR 1.00 0.00 X 0 0 0 GEORGE DUNLAP DIRECTOR 1.00 0.00 X 0 0 0 LENNY ELIASON DIRECTOR 1.00 0.00 X 0 0 0 RODNEY ELLIS DIRECTOR 1.00 0.00 X 0 0 0 BRANDON ELLISON DIRECTOR 1.00 0.00 X 0 0 0 JOY ESPARGEN DIRECTOR 1.00 0.00 X 0 0 0 BERNARD FAZZINI DIRECTOR 1.00 0.00 X 0 0 0 RICHARD FORSTER DIRECTOR 1.00 0.00 X 0 0 0 AMY FOWLER DIRECTOR 1.00 0.00 X 0 0 0 BOB FOX DIRECTOR 1.00 0.00 X 0 0 0 KERRY GIBSON DIRECTOR 1.00 0.00 X 0 0 0 W LAWRENCE GIVENS DIRECTOR 1.00 0.00 X 0 0 0 JIM GOLGART DIRECTOR 1.00 0.00 X 0 0 0 GREGG GOSLIN DIRECTOR 1.00 0.00 X 0 0 0 SHARON MIDDLETOWN GREEN DIRECTOR 1.00 0.00 X 0 0 0 LOREN GROSSKOPF DIRECTOR 1.00 0.00 X 0 0 0 H SCOTT HARNSBERGER DIRECTOR 1.00 0.00 X 0 0 0 GEORGE HARTWICK DIRECTOR 1.00 0.00 X 0 0 0 SALLY HEYMAN DIRECTOR 1.00 0.00 X 0 0 0 CONNIE HICKMAN DIRECTOR 1.00 0.00 X 0 0 0 G RIKI HOKAMA DIRECTOR 1.00 0.00 X 0 0 0 STEPHEN HOLT DIRECTOR 1.00 0.00 X 0 0 0 MELVYN HOUSER DIRECTOR 1.00 0.00 X 0 0 0 B RAY JEFFERS DIRECTOR 1.00 0.00 X 0 0 0 LARRY JOHNSON DIRECTOR 1.00 0.00 X 0 0 0 TRACEY JOHNSON DIRECTOR 1.00 0.00 X 0 0 0 ARRYL KANESHIRO DIRECTOR 1.00 0.00 X 0 0 0 DRU KANUHA DIRECTOR 1.00 0.00 X 0 0 0 JOHN KING DIRECTOR 1.00 0.00 X 0 0 0 EUGENE KINLOW DIRECTOR 1.00 0.00 X 0 0 0 MARILYN KIRKPATRICK DIRECTOR 1.00 0.00 X 0 0 0 EDWARD LABRADOR DIRECTOR 1.00 0.00 X 0 0 0 CHIP LAMARCA DIRECTOR 1.00 0.00 X 0 0 0 CHRISTIAN LEINBACH DIRECTOR 1.00 0.00 X 0 0 0 LORI LETZRING DIRECTOR 1.00 0.00 X 0 0 0 DEBORAH LIEBERMAN DIRECTOR 1.00 0.00 X 0 0 0 MERCERIA LUDGOOD DIRECTOR 1.00 0.00 X 0 0 0 MARK LUTTRELL DIRECTOR 1.00 0.00 X 0 0 0 WARREN MACKEY DIRECTOR 1.00 0.00 X 0 0 0 RICHARD MALM DIRECTOR 1.00 0.00 X 0 0 0 TYLER MASSEY DIRECTOR 1.00 0.00 X 0 0 0 TIMOTHY MCCORMICK DIRECTOR 1.00 0.00 X 0 0 0 JIM MCDONOUGH DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL MCGINLEY DIRECTOR 1.00 0.00 X 0 0 0 DEBBIE MCGINNIS DIRECTOR 1.00 0.00 X 0 0 0 CAROL MOEHRLE DIRECTOR 1.00 0.00 X 0 0 0 HARRISON MOODY DIRECTOR 1.00 0.00 X 0 0 0 GARY MOORE DIRECTOR 1.00 0.00 X 0 0 0 WAYMON MUMFORD DIRECTOR 1.00 0.00 X 0 0 0 DAVID NICHOLSON DIRECTOR 1.00 0.00 X 0 0 0 DENNIS O'LOUGHLIN DIRECTOR 1.00 0.00 X 0 0 0 J GLENN JR OSBORNE DIRECTOR 1.00 0.00 X 0 0 0 VIVIAN PARSONS DIRECTOR 1.00 0.00 X 0 0 0 CHARLES PEARSON DIRECTOR 1.00 0.00 X 0 0 0 CHESTER PINTARELLI DIRECTOR 1.00 0.00 X 0 0 0 ROBERT POST DIRECTOR 1.00 0.00 X 0 0 0 TONI PRECKWINKLE DIRECTOR 1.00 0.00 X 0 0 0 DAVID RABBITT DIRECTOR 1.00 0.00 X 0 0 0 JEFF RADER DIRECTOR 1.00 0.00 X 0 0 0 RANDY RIPPERGER DIRECTOR 1.00 0.00 X 0 0 0 CHRISTOPHER RODGERS DIRECTOR 1.00 0.00 X 0 0 0 MANUEL RUIZ DIRECTOR 1.00 0.00 X 0 0 0 HARVEY RUVIN DIRECTOR 1.00 0.00 X 0 0 0 CHARLOTTE SANDVIK DIRECTOR 1.00 0.00 X 0 0 0 JAMES SCHMIDT DIRECTOR 1.00 0.00 X 0 0 0 ROBERT SHEEHAN DIRECTOR 1.00 0.00 X 0 0 0 CHRISTOPHER SHOFF DIRECTOR 1.00 0.00 X 0 0 0 STEVEN SINGER DIRECTOR 1.00 0.00 X 0 0 0 EUGENE SMITH DIRECTOR 1.00 0.00 X 0 0 0 JAMES SNYDER DIRECTOR 1.00 0.00 X 0 0 0 BILL THOMPSON DIRECTOR 1.00 0.00 X 0 0 0 NANCY THRASH DIRECTOR 1.00 0.00 X 0 0 0 JERRIE TIPTON DIRECTOR 1.00 0.00 X 0 0 0 THOMAS TOMBARELLO DIRECTOR 1.00 0.00 X 0 0 0 DANIEL TROY DIRECTOR 1.00 0.00 X 0 0 0 GRANT VEEDER DIRECTOR 1.00 0.00 X 0 0 0 OSCAR VILLEGAS DIRECTOR 1.00 0.00 X 0 0 0 KENTON WARD DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA WARD DIRECTOR 1.00 0.00 X 0 0 0 CHARLES WEED DIRECTOR 1.00 0.00 X 0 0 0 GLORIA WHISENHUNT DIRECTOR 1.00 0.00 X 0 0 0 LARRY WHITE DIRECTOR 1.00 0.00 X 0 0 0 GLEN WHITLEY DIRECTOR 1.00 0.00 X 0 0 0 MARK WHITNEY DIRECTOR 1.00 0.00 X 0 0 0 DEBBIE WISE DIRECTOR 1.00 0.00 X 0 0 0 DEBBIE WOOD DIRECTOR 1.00 0.00 X 0 0 0 JAMES ZWETZIG DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW CHASE EXECUTIVE DIRECTOR 33.75 3.75 X 432306 48034 65807 ROBERT HAGANS CHIEF FINANCIAL OFFICER 33.75 3.75 X 67500 7500 0 ALICIA DORSEY FINANCE DIRECTOR 33.75 3.75 X 157167 17463 42767 DEBORAH COX LEGISLATIVE DIRECTOR 37.50 0.00 X 229065 0 31083 BRIAN NAMEY PUBLIC AFFAIRS DIRECTOR 33.75 3.75 X 185976 20664 40381 DEBORAH STOUTAMIRE HUMAN RESOURCE DIRECTOR 30.00 7.50 X 144280 36071 50197 LINDA LANGSTON DIRECTOR OF STRATEGIC RELATIONS 37.50 0.00 X 139123 0 43909 SHANNON HOUSTON-SMACK CONTROLLER 37.50 0.00 X 128842 0 36873 JEFFREY MORNINGSTAR CHIEF INFORMATION OFFICER 37.50 0.00 X 129293 0 27908 HADI SEDIGH ASSOCIATE LEGISLATIVE DIRECTOR 37.50 0.00 X 126907 0 25469 ANDREW GOLDSCHMIDTH DIRECTOR OF MEMBERSHIP 37.50 0.00 X 114784 0 37888 1862736 129732 402282 10 0 1 0 FREEMAN AUDIO-VISUAL AND DECORATING PO BOX 650036 DALLAS TX 75265 CONFERENCE AUDIO-VISUAL AND EQUIPMENT 742560 LEVY PREMIUM FOOD SERVICE PARTNERSHIP 400 NORTH HIGH STREET COLUMBUS OH 43215 CONFERENCE FOOD AND BEVERAGE SERVICES 338800 MARRIOTT BUSINESS SERVICES PO BOX 402642 ATLANTA GA 30384 CONFERENCE VENUE, ROOMS AND CATERING SER 320166 AMERICAN OFFICE 300 NORTH CALVERT STREET BALTIMORE MD 21202 OFFICE FURNITURES AND FURNISHINGS 284775 CAMERON MITCHELL PREMIER EVENTS 7619 HUNTINGTON PARK DRIVE COLUMBUS OH 43235 CONFERENCE CLOSING RECEPTION 121739 5 MEMBERSHIP DUES 900099 5274472 5274472 MEETINGS 900099 2113343 2113343 SPONSORSHIP 900099 791188 791188 PUBLIC LAND TRUST 900099 22645 22645 PUBLICATION SALES 511190 11626 11626 8213274 1188146 1188146 7551901 4161942 3389959 649862 1007861 -357999 -357999 -357999 18498524 660 17180499 0 1318025 660 1318685 1318685 MISCELLANEOUS 900099 225041 225041 MARKETING FEES 900099 144442 144442 369483 18283490 11584028 0 6699462 2952214 2952214 1421594 482467 939127 3607994 2072488 1535506 470852 232162 238690 666779 317939 348840 354719 186000 168719 64070 8593 55477 58179 1195 56984 92302 58008 34294 957521 286488 671033 350890 222265 128625 643225 216404 426821 87531 27696 59835 1267558 1267558 455089 227230 227859 205155 23028 182127 2413651 1959403 454248 4901 4901 570076 21600 548476 71441 12549 58892 PURCHASED SERVICES 1064413 6000 1058413 SUBSCRIPTIONS 153247 121267 31980 MISCELLANEOUS 68914 28314 40600 PLAQUES, RECOGNITIONS & 54902 18998 35904 -1857551 -1857551 16199666 9482308 6717358 0 4752240 10211057 5112673 2528029 248965 313595 8726164 1973223 6611949 6752941 29713309 32139923 1768358 1757386 335032 230961 48542526 53933892 2648008 2440539 3648964 3644232 5107778 6617845 11404750 12702616 X 37137776 41231276 37137776 41231276 48542526 53933892 X 2083824 1041631 968045 X X 0 1 X 1 0 1 0 0 4606308 330308 4276000 298473 201754 96719 3821383 1441161 2380222 6752941 OBLIGATIONS UNDER CAPITAL LEASE 101002 DEFERRED COMPENSATION 167993 DEFERRED RENT 8514601 DUE TO AFFILIATES -2165751 6617845 21301027 1041631 968045 2009676 19291351 -1007861 -1007861 18283490 17207527 1007861 1007861 16199666 0 16199666 PART XI, LINE 2D - OTHER ADJUSTMENTS: EQUITY IN EARNINGS OF SUBSIDIARY 968,045. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE TO PART VIII -1,007,861. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE TO PART VIII 1,007,861. FORM 990, SCHEDULE D, PARTS XI AND XII AUDITED FINANCIAL STATEMENTS ARE CONSOLIDATED TO INCLUDE NACO AND THE FINANCIAL ACTIVITIES OF THE RELATED ORGANIZATIONS AS OUTLINED IN SCHEDULE R, PARTS II AND IV. THE RECONCILIATION IN PARTS XI AND XII IS TO THE NACO PORTION OF THE CONSOLIDATED FINANCIAL STATEMENTS. NACO DOES NOT RECEIVE A SEPARATE AUDITED FINANCIAL STATEMENT. 1 NACO RESEARCH FOUNDATION 660 NORTH CAPITOL STREET NW WASHINGTON DC 20001 530241255 501(C)(3) 2791464 OPERATIONS OPERATIONS UNITE FOUNDATION 2292 SOUTH HIGHWAY 27 SOMERSET KY 42501 562338443 501(C)(3) 5000 OPERATIONS AMERICANS AGAINST DOUBLE TAXATION 660 NORTH CAPITOL STREET NW WASHINGTON DC 20001 823063357 501(C)(4) 150000 OPERATIONS WESTERN GOVERNOR'S ASSOCIATION 1600 BROADWAY SUITE 1700 DENVER CO 80202 840747227 170(B)(1)(A)(V) 5000 OPERATIONS 3 1 PART I, LINE 2: NACO 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 NACO'S DOCUMENT RETENTION POLICY. X X 1 1 X X X X X 1 1 0 0 0 0 0 1 0 MATTHEW CHASE EXECUTIVE DIRECTOR 382676 42520 45000 5000 4630 514 31590 3510 27636 3071 491532 54615 0 0 ALICIA DORSEY FINANCE DIRECTOR 156846 17427 0 0 321 36 20530 2281 17960 1996 195657 21740 0 0 DEBORAH COX LEGISLATIVE DIRECTOR 206875 0 20000 0 2190 0 29493 0 1590 0 260148 0 0 0 BRIAN NAMEY PUBLIC AFFAIRS DIRECTOR 174026 19336 9000 1000 2950 328 24001 2667 12342 1371 222319 24702 0 0 DEBORAH STOUTAMIRE HUMAN RESOURCE DIRECTOR 134362 33591 8000 2000 1918 480 18878 4719 21280 5320 184438 46110 0 0 LINDA LANGSTON DIRECTOR OF STRATEGIC RELATIONS 133830 0 3500 0 1793 0 18463 0 25446 0 183032 0 0 0 SHANNON HOUSTON-SMACK CONTROLLER 124233 0 3500 0 1109 0 15716 0 21157 0 165715 0 0 0 JEFFREY MORNINGSTAR CHIEF INFORMATION OFFICER 119968 0 7500 0 1825 0 16497 0 11411 0 157201 0 0 0 HADI SEDIGH ASSOCIATE LEGISLATIVE DIRECTOR 120677 0 5000 0 1230 0 16336 0 9133 0 152376 0 0 0 ANDREW GOLDSCHMIDTH DIRECTOR OF MEMBERSHIP 96932 0 17429 0 423 0 14758 0 23130 0 152672 0 0 0 PART I, LINE 1A COMPANION TRAVEL IS PAID FOR THE PRESIDENT AND FOR THE EXECUTIVE DIRECTOR AS PART OF THE COSTS RELATED TO THEIR TRAVEL EXPENSES WHILE ON OFFICIAL BUSINESS REPRESENTING NACO. THESE AMOUNTS ARE REPORTED AS INCOME ON FORMS W-2 AND 1099, AS REQUIRED. NACO ALSO PAYS FOR AIRLINE CLUB MEMBERSHIPS FOR THE EXECUTIVE DIRECTOR AND ELECTED OFFICERS; FEES ARE SHOWN ON W-2 OR 1099, RESPECTIVELY. MEMBERSHIP DUES IN A LOCAL SOCIAL CLUB ARE PAID BY NACO FOR THE USE OF NUMEROUS NACO EMPLOYEES, AND ARE CONSIDERED ONE OF THE COSTS OF NETWORKING AND EXPANDING BUSINESS RELATIONSHIPS FOR NACO. PART I, LINE 7 THE NACO EXECUTIVE DIRECTOR HAS AN ANNUAL BONUS OPTION, WHICH IS TO BE BASED ON THE PERFORMANCE OBJECTIVES DETERMINED ANNUALLY BY THE NACO OFFICERS. THE OFFICERS WILL EVALUATE HIS PERFORMANCE EACH MAY AND DETERMINE HIS ANNUAL INCREASE AND THEN BONUS AMOUNT. ADDITIONALLY, DURING EMPLOYEE PERFORMANCE REVIEWS, SUPERVISORS CAN RECOMMEND THAT EMPLOYEES RECEIVE ABOVE STANDARD MERIT INCREASES AND/OR PERFORMANCE BONUSES. THOSE RECOMMENDATIONS MUST 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. FORM 990, PART VI, SECTION A, LINE 1 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 SCHEDULES 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. FORM 990, PART VI, SECTION A, LINE 6 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 DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE NACO MEMBERS, AS PREVIOUSLY DEFINED, ELECT BOARD MEMBERS IN CATEGORIES B, C, D, E AND F, AT THE ANNUAL NACO MEMBER 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 STATES 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 STATE'S POPULATION. D. ONE ELECTED COUNTY OFFICIAL FROM EACH STATE HAVING 100 PERCENT OF ITS COUNTIES AS ACTIVE MEMBERS. E. ONE ELECTED OFFICIAL FROM EACH REGIONAL DISTRICT THAT HAS BEEN AUTHORIZED BY THE BOARD AND APPROVED BY THE VOTING MEMBERS. F. ONE DIRECTOR FROM EACH 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 AT 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 DETERMINE 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. FORM 990, PART VI, SECTION A, LINE 7B 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. FORM 990, PART VI, SECTION B, LINE 11B 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. FORM 990, PART VI, SECTION B, LINE 12C 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 DISCLOSRE STATEMENT UPON ASSUMPTION OF OFFICE AND TO PROMPTLY REPORT AN CONFLICT OF INTEREST SITUATION THAT MAY ARISE WHILE THEY'RE IN OFFICE. FORM 990, PART VI, SECTION B, LINE 15A 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 DIRECTORS/PRESIDENT OF OTHER NON-PROFIT 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 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 RECOMMENDATION OF THE EMPLOYEE'S 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 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. FORM 990, PART XI, LINE 9: EQUITY IN EARNINGS OF SUBSIDIARY 968,045. FORM 990, PART XI, LINE 2C THIS PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. NACO RESEARCH FOUNDATION 660 NORTH CAPITOL STREET STE 400 WASHINGTON DC 20001 530241255 IMPROVEMENT OF COUNTY GOVERNMENT DE 501(C)(4) N/A 1 NACO FINANCIAL SERVICES CORPORATION 660 NORTH CAPITOL STREET STE 400 WASHINGTON DC 20001 521913476 MANAGEMENT SERVICES DE N/A C 2354800 2216968 1.00000 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 NACO RESEARCH FOUNDATION B 2781464 CASH NACO RESEARCH FOUNDATION J 579321 RECORDED EXPENSE NACO RESEARCH FOUNDATION N 1697192 RECORDED EXPENSE NACO RESEARCH FOUNDATION O 1924371 RECORDED EXPENSE NACO RESEARCH FOUNDATION R 231397 RECORDED EXPENSE