2014-08-13T12:04:23-05:00 2013-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2012-10-01 310729205 NATIONAL CONFERENCE ON PUBLIC EMPLOYEE RETIREMENT SYSTEMS NATI 2026241456 444 NORTH CAPITAL STREET NW NO 630 WASHINGTON DC 20001 MELVYN AARONSON 2026241456 2014-08-13 1 CRAIG A STEVENS CPA P01298490 2023319880 2012 2015-11-30 17:44:51Z MELVYN AARONSON 444 NORTH CAPITAL STREET NW NO 630 WASHINGTON DC 20001 2976415 0 X WWW.NCPERS.ORG X 1941 DC SAFEGUARD THE RIGHTS AND BENEFITS OF EMPLOYEES WHO PARTICIPATE IN PUBLIC RETIREMENT SYSTEMS. 23 16 13 0 0 0 0 0 2325885 1832322 118085 94412 1037364 921600 3481334 2848334 0 36285 0 0 796924 997241 0 0 0 2421488 2209390 3218412 3242916 262922 -394582 2703640 2309058 0 0 2703640 2309058 X NCPERS IS THE LARGEST NATIONAL, NONPROFIT TRADE ASSOCIATON WORKING TO PROTECT THE PENSIONS OF PUBLIC EMPLOYEES. WE FOCUS ON ADVOCACY, RESEARCH, AND EDUCATION FOR THE BENEFIT OF PUBLIC SECTOR PENSION TRUSTEES, ADMINISTRATORS, AND GOVERNMENT OFFICIALS. 0 0 1007549 36285 439110 ANNUAL CONFERENCE AND CONVENTION PROVIDE INFORMATION AND EDUCATION TO MEMBERS. MORE THAN 1,000 TRUSTEES, ADMINISTRATORS, STATE AND LOCAL OFFICIALS, INVESTMENT, FINANCIAL AND UNION OFFICERS, PENSION STAFF AND REGULATORS ATTEND EACH YEAR. ATTENDEES BENEFIT FROM THE COMPREHENSIVE EDUCATIONAL PROGRAMMING, DYNAMIC SPEAKERS, AND NETWORKING OPPORTUNITIES WITH MONEY MANAGERS, INVESTMENT SERVICE PROVIDERS AND PUBLIC FUND COLLEAGUES FROM ACROSS THE NATION. 863099 1715503 MEMBERSHIP SERVICES: NCPERS OFFERS A PLETHORA OF MEMBER BENEFITS AND FEATURES. FUND MEMBERSHIP IS RESERVED FOR FUNDS, UNIONS, AND ASSOCIATED ORGANIZATIONS REPRESENTING PUBLIC PENSIONS AND EMPLOYEES. CORPORATE MEMBERSHIP IS OPEN TO COMPANIES THAT PROVIDE PRODUCTS AND SERVICES TO NCPERS MEMBERS AND THE LARGER PUBLIC PENSION COMMUNITY. CORPERS MEMBERSHIP IS DESIGNED TO GIVE YOUR ORGANIZATION MORE VISIBILITY BY INCREASING YOUR INVLOVEMENT IN CNPES AND FURTHERING OUR EDUCATION AND RESEARCH MISSIONS. (OPEN TO COMPANIES THAT PROVIDE PRODUCTS AND SERVICE TO NCPERS MEMBERS AND THE LARGER PUBLIC PENSION COMMUNITY). 266238 120688 PUBLIC SAFETY CONFERENCE: THE PUBLIC SAFETY EMPLOYEES PENSION & BENEFITS CONFERENCE (PSEP&BC) IS DEDICATED TO PROVIDING QUALITY EDUCATION THAT IS SPECIFICALLY TAILORED FOR THE UNIQUE NEEDS AND DEMANDS OF PUBLIC SAFETY PENSIONS. SINCE 1985, THE CONFERENCE HAS EDUCATED HUNDREDS OF PUBLIC SAFETY PENSION TRUSTEES, ADMINISTRATORS AND STAFF; UNION OFFICIALS; AND LOCAL ELECTED OFFICIALS BY FEATURING PRESENTATIONS FROM RECOGNIZED LEADERS IN BOTH THE WORLDS OF FINANCE AND POLITICS, PROVIDING NEWS ON THE LATEST DEVELOPMENTS, AND OFFERING ATTENDEES THE OPPORTUNITY TO NETWORK WITH FELLOW TRUSTEES. 238865 59875 LEGISLATIVE CONFERENCE: THE NCPERS ANNUAL LEGISLATIVE CONFERENCE IS THE PREMIER CONFERENCE FOR PUBLIC FUND TRUSTEES AND PLAN ADMINISTRATORS, HIGHLIGHTING THE ISSUES ON CAPITOL HILL AND IN FEDERAL REGULATORY AGENCIES THAT AFFECT PENSION FUNDS TODAY. PAST CONFERENCES HAVE BROUGHT SENIOR ADMINISTRATION OFFICIALS, MEMBERS OF CONGRESS AND WASHINGTON INSIDERS TO HELP EDUCATE FUND MEMBERS ON THE CRITICAL ISSUES AFFECTING PUBLIC PENSIONS AND EQUIP THEM WITH THE TOOLS NEEDED TO DEAL WITH THESE ISSUES EFFECTIVELY AND MEET-FACE-TO-FACE WITH THEIR ELECTED LEADERS ON THE HILL. 85650 26400 ADVANCED TRUSTEE STUDY: THE NATIONAL CONFERENCE ON PUBLIC EMPLOYEE RETIREMENT SYSTEMS (NCPERS), PARTNERED WITH THE LABOR & WORKLIFE PROGRAM AT HARVARD LAW SCHOOL, THROUGH ITS PENSIONS AND CAPITAL STEWARDSHIP PROJECT, TO ESTABLISH THE PROGRAM FOR ADVANCED TRUSTEE STUDIES (PATS).PATS WAS DEVELOPED WITH THE AIM OF PROVIDING ACADEMICALLY GROUNDED AND PRACTICAL INSTRUCTION AND DISCUSSION OF SUBJECTS IMPORTANT TO PENSION FUND TRUSTEES, INCLUDING FINANCE, LAW, AND TRUSTEE ETHICS. PARTICIPANTS IN THE PROGRAM HAVE THE OPPORTUNITY TO LEARN FROM HARVARD UNIVERSITY INSTRUCTORS AND OTHER NATIONALLY AND INTERNATIONALLY RECOGNIZED EXPERTS ON PENSION ISSUES.PATS IS GEARED SPECIFICALLY FOR TRUSTEES WITH AT LEAST FIVE YEARS OF EXPERIENCE. INTERESTED TRUSTEES MUST SHOULD APPLY FOR ADMISSION BY COMPLETING THE PATS APPLICATION BELOW. 73707 20749 TRUSTEE EDUCATION SEMINAR: THE TRUSTEE EDUCATIONAL SEMINAR (TEDS) IS A PRE-CONFERENCE PROGRAM HELD IN CONJUNCTION WITH THE ANNUAL CONFERENCE AND EXHIBITION. TEDS IS INTENDED FOR NEW AND NOVICE TRUSTEES WHO ARE SEEKING A BETTER UNDERSTANDING OF THEIR ROLE AND RESPONSIBILITIES AS TRUSTEE OF THEIR PENSION FUND. IT ALSO SERVES AS A REFRESHER FOR EXPERIENCED TRUSTEES INTERESTED IN STAYING UP-TO-DATE. THIS TWO-DAY PROGRAM PROVIDES AN INTRODUCTION TO FIDUCIARY RESPONSIBILITIES, CREATING A SOLID FOUNDATION OF KNOWLEDGE FOR THOSE WHO HAVE LIMITED EXPERIENCE IN PENSION PLAN TRUSTEESHIP. PROGRAM CONTENT IS DESIGNED TO ADDRESS THE CRITICAL ELEMENTS OF TRUST FUND MANAGEMENT INCLUDING, IMPORTANT TOPICS SUCH AS INVESTING, LEGAL REQUIREMENTS AND TRUSTEE ETHICS.TEDS ATTENDEES EARN EIGHT (8) HOURS OF CONTINUING EDUCATION (CE) CREDITS 106677 LEGISLATIVE SERVICES 504899 107024 2641785 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 23 16 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X HANK KIM 2026241456 444 NORTH CAPITOL ST NW 630 WASHINGTON DC 20001 HANK KIM 30.00 10.00 X X 318696 0 29426 MELVYN AARONSON 8.00 2.00 X X 3462 0 0 RICHARD WACHSMAN 8.00 2.00 X X 20000 0 0 TINA FAZENDINE 8.00 2.00 X X 15000 0 0 DANIEL A FORTUNA 1.00 2.00 X X 10000 0 0 KATHY HARRELL 1.00 2.00 X X 6346 0 0 PATRICK MCELLIGOTT 1.00 2.00 X X 34615 0 0 AARON HANSON 1.00 X 0 0 0 KELLY L FOX 1.00 X 0 0 0 BILL LUNDY 1.00 X 0 0 0 STACY BIRDWELL 1.00 X 0 0 0 DAN GIVENS 1.00 X 0 0 0 JOHN NIECMIEC 1.00 X 0 0 0 SHARON HENDRICKS 1.00 X 0 0 0 KENNETH A HAUSER 1.00 X 0 0 0 CAROL G STUKES-BAYLOR 1.00 X 0 0 0 ROBERT MCCARTHY 1.00 X 0 0 0 PETER CAROZZA JR 1.00 X 0 0 0 WILL PRYOR 1.00 X 0 0 0 DALE CHASE 1.00 X 0 0 0 MONA ROMAIN 1.00 X 0 0 0 RICHARD L TETTAMANT 1.00 X 0 0 0 RICK MILLER 1.00 X 2077 0 0 CASSANDRA SMOOT 40.00 X 114636 0 0 524832 0 29426 2 0 1 0 CONVENTION SERVICES UNLIMITED 1701 CABIN BRANCH DRIVE CHEVERLY MD 20785 EVENT PLANNING 430945 K&L GATES LLP 1601 K STREET NW WASHINGTON DC 20006 LAW FIRM 109573 2 MEMBERSHIP DUES 900099 1165500 1165500 ANNUAL CONFERENCE 900099 439110 439110 PUBLIC SAFETY CONF. 900099 120688 120688 LEGISLATIVE CONFERENCE 900099 59875 59875 ADVANCED TRUSTEE STUDY 900099 26400 26400 20749 20749 1832322 72493 72493 371597 371597 150000 128081 21919 21919 21919 REFUNDS/REIMBURSEMENT 900099 550000 550000 OTHER INCOME 900099 3 3 550003 2848334 2382325 0 466009 36285 36285 446727 315526 131201 291185 224150 67035 34803 25818 8985 181612 63958 117654 42914 31441 11473 53375 53375 62230 23735 38495 38850 38850 60000 60000 120650 65352 55298 15392 15392 107440 100994 6446 97459 27289 70170 5218 4905 313 10972 10313 659 ANNUAL CONFERENCE 819756 819756 RESEARCH/OTHER PROJECTS 291833 291833 TRUSTEE TRAINING 192750 192750 PUBLIC SAFETY CONF. 124259 124259 209206 208029 1177 3242916 2641785 601131 0 321587 7753 157407 143604 19021 13803 1672019 2046432 226444 226444 464569 14626 2703640 2309058 0 0 X 2703640 2309058 2703640 2309058 2703640 2309058 -394582 0 X X 0 1 X 1 0 1 0 0 9924 8034 1890 116739 114189 2550 30744 21381 9363 13803 INSURANCE CONTRACT 226444 C 226444 X 2557532 -290802 -290802 2848334 0 2848334 3242916 0 3242916 0 3242916 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: EFFECTIVE OCTOBER 1, 2009, NCPERS ADOPTED THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. NCPERS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2013, AND DETERMINED THAT THERE WERE NO TAXES DUE OR OTHER MATTERS THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF SEPTEMBER 30, 2013, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2009 THROUGH 2012 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH NCPERS FILES RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME FROM RELATED ENTITIES 1 2013 SCHOLARSHIP PROGRAM 24 36285 X X X X 0 0 0 0 0 0 0 0 0 HANK KIM 300626 0 0 0 18070 0 10000 0 19426 0 348122 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ONE NATIONAL COMMITTEE MEMBER IS EMPLOYED BY A PLAN FOR WHICH AN OFFICER OF NCPERS SERVES AS A TRUSTEE. FORM 990, PART VI, SECTION A, LINE 7A OUR MEMBERSHIP ELECTS OUR NATIONAL COMMITTEE. THE NATIONAL COMMITEE ELECTS THE 15 MEMBER EXECUTIVE BOARD. THE EXECUTIVE BOARD ELECTS THE MEMBER OFFICERS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE COMMITTEE. THE FORM IS APPROVED BY MEMBERS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES AN ANNUAL WRITTEN RESPONSE TO THE CONFLICT OF INTEREST QUESTIONNAIRE. FORM 990, PART VI, SECTION B, LINE 15 WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS UNCHANGED SINCE LAST YEAR. THE EXECUTIVE BOARD IS RESPONSIBLE FOR THE SELECTION OF THE AUDITOR AND OVERSIGHT OF THE AUDIT NCPERS IRREVOCABLE TRUST 444 NORTH CAPITOL ST NW STE 630 WASHINGTON DC 20001 016186835 TO IMPROVE ADMINISTRATION OF U.S. PUBLIC EMPLOYEE RETIREMENT DC 501(C)(3) LINE 11A, I 0 NCPERS CHARITABLE FOUNDATION 444 NORTH CAPITOL ST NW STE 630 WASHINGTON DC 20001 266202345 MONETARY GRANTS TO FURTHER THE WORK OF STATE AND LOCAL EMPLOYEES DC 501(C)(3) LINE 11B, II 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NCPERS IRREVOCABLE TRUST Q 550000