2016-08-09T12:36:26-05:00 2015-12-31 521855942 Tate and Tryon 2021 L Street NW Suite 400 Washington DC 20036 990 2015-01-01 530190321 NATIONAL ASSOCIATION OF COUNTIES NATI 2029424206 25 MASSACHUSETTS AVENUE NW No 500 WASHINGTON DC 20001 robert hagans jr chief financial officer 2029424206 2016-08-09 1 Deborah G Kosnett P00290720 2022932200 2016-08-09 2015 2016-12-15 16:53:06Z MATTHEW CHASE 25 MASSACHUSETTS AVENUE NW No 500 WASHINGTON DC 20001 18039298 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. 127 126 116 1933 0 0 0 118967 8152362 8401224 626359 726827 6477351 6995057 15256072 16242075 3576095 3035407 0 0 5703379 5808080 0 0 0 6024649 6914262 15304123 15757749 -48051 484326 41441426 41616519 6312427 6052372 35128999 35564147 X TO STIMULATE AND CONTRIBUTE TO THE IMPROVEMENT OF COUNTY GOVERNMENT THROUGHOUT THE UNITED STATES. 0 0 2964676 2950407 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. 2578858 85000 355408 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. 2186762 0 2630000 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. 1290524 0 4555 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. 140670 0 133800 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. 180066 0 99500 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. 0 0 3781200 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. MORE THAN 345,000 COUNTY EMPLOYEES FROM OVER 3,000 COUNTIES AND COUNTY ENTITIES CURRENTLY PARTICIPATE IN THE PROGRAM WITH ACCUMULATED ASSETS OF MORE THAN $14.5 BILLION AS OF 12/31/2015. 0 0 5177961 MEMBERSHIP SERVICES- REPRESENTS THE COSTS OF OBTAINING AND RETAINING MEMBERSHIPS FOR COUNTY, ASSOCIATE AND PREMIER MEMBERS. Membership services costs (classified as G&A totalled $2,678,703 in 2015. 1611260 0 9197016 9341556 0 1 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 44 0 1 116 1 0 0 0 0 1 1 0 X 127 126 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X robert hagans jr cfo 2029424206 25 massachusetts ave nw ste 500 washington DC 20001 Ikaika Anderson BOARD MEMBER 1.00 1.00 X 0 0 0 Allan Angel BOARD MEMBER 1.00 1.00 X 0 0 0 Bronwyn Asplund-Walsh BOARD MEMBER 1.00 1.00 X 0 0 0 Orrin Bailey BOARD MEMBER 1.00 1.00 X 0 0 0 Rushern Baker BOARD MEMBER 1.00 1.00 X 0 0 0 Peter Baldacci BOARD MEMBER 1.00 1.00 X 0 0 0 John Becker BOARD MEMBER 1.00 1.00 X 0 0 0 Alisha Bell BOARD MEMBER 1.00 1.00 X 0 0 0 Daniel Betts BOARD MEMBER 1.00 1.00 X 0 0 0 Jessica Beyer BOARD MEMBER 1.00 1.00 X 0 0 0 Cindy Bobbitt BOARD MEMBER 1.00 1.00 X 0 0 0 Mary Ann Borgeson BOARD MEMBER 1.00 1.00 X 0 0 0 Timothy Brown BOARD MEMBER 1.00 1.00 X 0 0 0 Keith Carson BOARD MEMBER 1.00 1.00 X 0 0 0 Katie Cashion BOARD MEMBER 1.00 1.00 X 0 0 0 Greg Castano BOARD MEMBER 1.00 1.00 X 0 0 0 George Cole BOARD MEMBER 1.00 1.00 X 0 0 0 David Cox BOARD MEMBER 1.00 1.00 X 0 0 0 Karen Crane BOARD MEMBER 1.00 1.00 X 0 0 0 Gordon Cruickshank BOARD MEMBER 1.00 1.00 X 0 0 0 Kenneth Dahlstedt BOARD MEMBER 1.00 1.00 X 0 0 0 Mary Beth Davidson BOARD MEMBER 1.00 1.00 X 0 0 0 Kathryn Dodge BOARD MEMBER 1.00 1.00 X 0 0 0 Jerry Doucette BOARD MEMBER 1.00 1.00 X 0 0 0 Daryl Dukart BOARD MEMBER 1.00 1.00 X 0 0 0 Ed Eilert BOARD MEMBER 1.00 1.00 X 0 0 0 Lenny Eliason BOARD MEMBER 1.00 1.00 X 0 0 0 Phyllis Errico BOARD MEMBER 1.00 1.00 X 0 0 0 Bernard Fazzini BOARD MEMBER 1.00 1.00 X 0 0 0 Richard Forster BOARD MEMBER 1.00 1.00 X 0 0 0 Lew Gaiter BOARD MEMBER 1.00 1.00 X 0 0 0 Kerry Gibson BOARD MEMBER 1.00 1.00 X 0 0 0 Keith Goodwin BOARD MEMBER 1.00 1.00 X 0 0 0 Gregg Goslin BOARD MEMBER 1.00 1.00 X 0 0 0 Loren Grosskopf BOARD MEMBER 1.00 1.00 X 0 0 0 Jane Hague BOARD MEMBER 1.00 1.00 X 0 0 0 James Ham BOARD MEMBER 1.00 1.00 X 0 0 0 George Hartwick BOARD MEMBER 1.00 1.00 X 0 0 0 Connie Hickman BOARD MEMBER 1.00 1.00 X 0 0 0 Ron Hickman BOARD MEMBER 1.00 1.00 X 0 0 0 Herschel Hicks BOARD MEMBER 1.00 1.00 X 0 0 0 Stephen Holt BOARD MEMBER 1.00 1.00 X 0 0 0 Helen Holton BOARD MEMBER 1.00 1.00 X 0 0 0 Melvyn Houser BOARD MEMBER 1.00 1.00 X 0 0 0 Len Humphries BOARD MEMBER 1.00 1.00 X 0 0 0 Judy Beth Hutcherson BOARD MEMBER 1.00 1.00 X 0 0 0 Anthony Hyde BOARD MEMBER 1.00 1.00 X 0 0 0 Gerald Hyland BOARD MEMBER 1.00 1.00 X 0 0 0 Patrick Irwin BOARD MEMBER 1.00 1.00 X 0 0 0 Teresa Jacobs BOARD MEMBER 1.00 1.00 X 0 0 0 Michael Jeanes BOARD MEMBER 1.00 1.00 X 0 0 0 B Ray Jeffers BOARD MEMBER 1.00 1.00 X 0 0 0 Larry Johnson BOARD MEMBER 1.00 1.00 X 0 0 0 Randy Johnson BOARD MEMBER 1.00 1.00 X 0 0 0 Tracey Johnson BOARD MEMBER 1.00 1.00 X 0 0 0 Evelyn Kolbe BOARD MEMBER 1.00 1.00 X 0 0 0 KipuKai Kualii BOARD MEMBER 1.00 1.00 X 0 0 0 Chip LaMarca BOARD MEMBER 1.00 1.00 X 0 0 0 Linda Langston BOARD MEMBER 1.00 1.00 X 0 0 0 David Lasher BOARD MEMBER 1.00 1.00 X 0 0 0 Gary Lee BOARD MEMBER 1.00 1.00 X 0 0 0 Christian Leinbach BOARD MEMBER 1.00 1.00 X 0 0 0 Merceria Ludgood BOARD MEMBER 1.00 1.00 X 0 0 0 Mark Luttrell BOARD MEMBER 1.00 1.00 X 0 0 0 Richard Malm BOARD MEMBER 1.00 1.00 X 0 0 0 Tyler Massey BOARD MEMBER 1.00 1.00 X 0 0 0 Timothy McCormick BOARD MEMBER 1.00 1.00 X 0 0 0 Jim McDonough BOARD MEMBER 1.00 1.00 X 0 0 0 Michael McGinley BOARD MEMBER 1.00 1.00 X 0 0 0 Debbi McGinnis BOARD MEMBER 1.00 1.00 X 0 0 0 Timothy McGuire BOARD MEMBER 1.00 1.00 X 0 0 0 Todd Mielke BOARD MEMBER 1.00 1.00 X 0 0 0 Karen Miller BOARD MEMBER 1.00 1.00 X 0 0 0 Carol Moehrle BOARD MEMBER 1.00 1.00 X 0 0 0 Harrison Moody BOARD MEMBER 1.00 1.00 X 0 0 0 Paul Mosley BOARD MEMBER 1.00 1.00 X 0 0 0 Waymon Mumford BOARD MEMBER 1.00 1.00 X 0 0 0 David Nicholson BOARD MEMBER 1.00 1.00 X 0 0 0 Richard Oden BOARD MEMBER 1.00 1.00 X 0 0 0 Dennis O'Loughlin BOARD MEMBER 1.00 1.00 X 0 0 0 Dennis Onishi BOARD MEMBER 1.00 1.00 X 0 0 0 Michael Ortner BOARD MEMBER 1.00 1.00 X 0 0 0 J Glenn Osborne BOARD MEMBER 1.00 1.00 X 0 0 0 Lynn Padgett BOARD MEMBER 1.00 1.00 X 0 0 0 Chester Pintarelli BOARD MEMBER 1.00 1.00 X 0 0 0 Toni Preckwinkle BOARD MEMBER 1.00 1.00 X 0 0 0 John Prinkki BOARD MEMBER 1.00 1.00 X 0 0 0 Helen Purcell BOARD MEMBER 1.00 1.00 X 0 0 0 Cherryl Ramirez BOARD MEMBER 1.00 1.00 X 0 0 0 Randy Ripperger BOARD MEMBER 1.00 1.00 X 0 0 0 Lesley Robinson BOARD MEMBER 1.00 1.00 X 0 0 0 Christopher Rodgers BOARD MEMBER 1.00 1.00 X 0 0 0 Timothy Roussel BOARD MEMBER 1.00 1.00 X 0 0 0 Manuel Ruiz BOARD MEMBER 1.00 1.00 X 0 0 0 Harvey Ruvin BOARD MEMBER 1.00 1.00 X 0 0 0 Charlotte Sandvik BOARD MEMBER 1.00 1.00 X 0 0 0 Joel Schell BOARD MEMBER 1.00 1.00 X 0 0 0 James Schmidt BOARD MEMBER 1.00 1.00 X 0 0 0 Nancy Schouweiler BOARD MEMBER 1.00 1.00 X 0 0 0 Judith Shiprack BOARD MEMBER 1.00 1.00 X 0 0 0 Eugene Smith BOARD MEMBER 1.00 1.00 X 0 0 0 James Snyder BOARD MEMBER 1.00 1.00 X 0 0 0 Elizabeth Stefanics BOARD MEMBER 1.00 1.00 X 0 0 0 Priscilla Taylor BOARD MEMBER 1.00 1.00 X 0 0 0 Jonathan Thompson BOARD MEMBER 1.00 1.00 X 0 0 0 Jerrie Tipton BOARD MEMBER 1.00 1.00 X 0 0 0 Daniel Troy BOARD MEMBER 1.00 1.00 X 0 0 0 Grant Veeder BOARD MEMBER 1.00 1.00 X 0 0 0 Hubert Walsh BOARD MEMBER 1.00 1.00 X 0 0 0 Kenton Ward BOARD MEMBER 1.00 1.00 X 0 0 0 Betty Lou Ward BOARD MEMBER 1.00 1.00 X 0 0 0 Patricia Ward BOARD MEMBER 1.00 1.00 X 0 0 0 George Webb BOARD MEMBER 1.00 1.00 X 0 0 0 Larry White BOARD MEMBER 1.00 1.00 X 0 0 0 Ron Whitehead BOARD MEMBER 1.00 1.00 X 0 0 0 Glen Whitley BOARD MEMBER 1.00 1.00 X 0 0 0 Mark Whitney BOARD MEMBER 1.00 1.00 X 0 0 0 Paul Wilson BOARD MEMBER 1.00 1.00 X 0 0 0 Debbie Wise BOARD MEMBER 1.00 1.00 X 0 0 0 Debbie Wood BOARD MEMBER 1.00 1.00 X 0 0 0 Noah Woods BOARD MEMBER 1.00 1.00 X 0 0 0 James Young BOARD MEMBER 1.00 1.00 X 0 0 0 Rick Yzaguirre BOARD MEMBER 1.00 1.00 X 0 0 0 Roy Brooks Second Vice President 1.00 1.00 X X 0 0 0 Sallie Clark President 1.00 1.00 X X 4025 0 0 Bryan Desloge First Vice President 1.00 1.00 X X 0 0 0 G Riki Hokama Immediate Past President 1.00 1.00 X X 0 0 0 Robert Hagans Chief Financial Officer 5.00 25.00 X X 63750 12750 0 David Keen Chief Financial Officer 34.00 3.50 X 144373 14862 41285 Matthew Chase Executive Director 33.00 4.50 X 376215 41802 61375 Daniel Gillison CSI Director 15.00 22.50 X 81750 122624 25756 Bert Jarreau Chief Innovation Officer 37.50 0.00 X 209401 0 34193 George Goodman Public Affairs Director 36.00 1.50 X 181762 7574 31744 Deborah Cox Legislative Director 37.50 0.00 X 216744 0 29414 DEBORAH STOUTAMIRE Human Resource Director 7.50 30.00 X 128229 32057 42989 Paul Beddoe Deputy Legislative Director 37.50 0.00 X 142092 0 25390 Brian Namey Public Affairs Director 37.50 0.00 X 129778 0 27355 Shannon Houston-Smack Controller 37.50 0.00 X 126364 0 36379 Anne Powell Applications Manager 37.50 0.00 X 115662 0 36131 Andrew Goldschmidth Director of Membership 37.50 0.00 X 120577 0 36470 2040722 231669 428481 11 0 1 0 INVNT 295 Lafayette Street 7th floor NEW YORK NY 10012 CONVENTION MEDIA PRODUCTION 441839 ClearPath Solutions LLC 2465 Centreville Road J17-722 Herndon VA 20171 Server maintenance and software technica 313985 Taoti Cteatve 1250 Connecticut Avenue NW Suite Washington DC 20036 Website enhancement 238484 Freeman Audio Visual PO Box 650036 Dallas TX 75265 Conference Audio-Visual and Equipment Re 163506 Keppler Asociates 3030 Clarendon Blvd 7th Floor Arlington VA 22201 Conference Speakers 108250 5 118967 118967 Membership Dues 900099 5150352 5150352 Meetings 900099 2294000 2294000 Sponsorship 900099 939800 939800 Publication Sales 511190 12517 12517 PUBLIC LAND TRUST 900099 4555 4555 8401224 691459 691459 6502701 3781200 2721501 331188 333947 -2759 -2759 -2759 1480189 18455 1463276 0 16913 18455 35368 35368 Miscellaneous 900099 393808 393808 marketing fees 900099 101307 101307 495115 16242075 11242624 0 4880484 3035407 3035407 1558995 794041 764954 2884993 1361649 1523344 664279 76872 587407 372899 361170 11729 326914 215643 111271 51942 51942 61369 61369 57020 57020 702017 281158 420859 400395 229059 171336 441234 236736 204498 183744 1865 181879 1109195 1109195 548952 234204 314748 182761 18271 164490 2924386 2261018 663368 4944 4944 638589 71573 567016 65771 10041 55730 PURCHASED SERVICES 1018772 6000 1012772 SUBSCRIPTIONS 128578 106085 22493 PLAQUES, RECOGNITIONS & 49069 8730 40339 MISCELLANEOUS 42514 32034 10480 -1696990 -1696990 15757749 9341556 6416193 0 4223304 4820715 3465245 3385946 468207 721584 5821613 4863901 1250056 957712 29879659 29479112 1656297 1791600 498658 459850 41441426 41616519 1570861 1997237 4107927 3991059 633639 64076 6312427 6052372 X 35128999 35564147 35128999 35564147 41441426 41616519 X 484326 -984481 935303 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 3170921 2682397 488524 927570 797306 130264 1723122 1384198 338924 957712 OBLIGATIONS UNDER CAPITAL LEASE 124085 DEFERRED COMPENSATION 458536 DEFERRED RENT 387998 DUE TO AFFILIATES -906543 64076 16526844 -984481 935303 -49178 16576022 -333947 -333947 16242075 16091696 333947 333947 15757749 0 15757749 Part XI, Line 2d - Other Adjustments: equity in earnings of subsidiary 935,303. Part XI, Line 4b - Other Adjustments: RENTAL EXPENSE TO PART VIII -333,947. Part XII, Line 2d - Other Adjustments: RENTAL EXPENSE TO PART VIII 333,947. 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 25 Massachusetts Ave Ste 500 Washington DC 20001 530241255 501(c)(3) 2950407 OPERATIONS STATE AND LOCAL LEGAL CENTER 444 N CAPITOL STREET NW WASHINGTON DC 20001 310868827 501(c)(3) 85000 OPERATIONS 2 0 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 David Keen Chief Financial Officer 143807 14804 0 0 566 58 19285 1985 18148 1867 181806 18714 0 0 Matthew Chase Executive Director 345564 38396 29880 3320 771 86 31005 3445 24232 2693 431452 47940 0 0 Daniel Gillison CSI Director 77116 115674 3200 4800 1434 2150 9711 14567 591 887 92052 138078 0 0 Bert Jarreau Chief Innovation Officer 202472 0 5000 0 1929 0 23599 0 10594 0 243594 0 0 0 George Goodman Public Affairs Director 175720 7322 0 0 6042 252 21252 886 9222 384 212236 8844 0 0 Deborah Cox Legislative Director 202500 0 12000 0 2244 0 27888 0 1526 0 246158 0 0 0 DEBORAH STOUTAMIRE Human Resource Director 117005 29251 9600 2400 1624 406 16821 4205 17570 4393 162620 40655 0 0 Paul Beddoe Deputy Legislative Director 139267 0 1000 0 1825 0 17141 0 8249 0 167482 0 0 0 Brian Namey Public Affairs Director 121182 0 7500 0 1096 0 16914 0 10441 0 157133 0 0 0 Shannon Houston-Smack Controller 120797 0 5000 0 567 0 14754 0 21625 0 162743 0 0 0 Anne Powell Applications Manager 109717 0 5000 0 945 0 14562 0 21569 0 151793 0 0 0 Andrew Goldschmidth Director of Membership 105069 0 15175 0 333 0 16148 0 20322 0 157047 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 11 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 935,303. FORM 990, PART XI, LINE 2C THIS PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. NACo Research FOundation 25 Massachusetts Ave Washington DC 20001 530241255 IMPROVEMENT OF COUNTY GOVERNMENT DE 501(c)(4) N/A 1 NACo Financial Services Corporation 25 Massachussetts Avenue NW Washington DC 20001 521913476 Management Services DE N/A C 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 NACo Research Foundation B 2950407 CASH nACo Research Foundation J 608696 CASH nACo Research Foundation N 1575830 CASH NACo Research Foundation O 2228635 CASH