NATIONAL ASSOCIATION OF COUNTIES: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION OF COUNTIES (EIN 53-0190321)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-13
IRS object ID: 201302259349302360
Schema version: 2012v2.1
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
Form 990
Schedule C
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-13T13:45:39-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	521855942	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TATE AND TRYON	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2021 L STREET NW SUITE 400	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	530190321	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ASSOCIATION OF COUNTIES	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NATI	NameControl
Phone	2029424206	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVENUE NW NO 500	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID KEEN	Name
Title	CHIEF FINANCIAL OFFICER	Title
Phone	2029424206	Phone
Date Signed	2013-08-13	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DEBORAH G KOSNETT	Name
PTIN	P00290720	PTIN
Phone	2022932200	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MATTHEW CHASE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVENUE NW NO 500	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	15457211	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.NACO.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1946	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	THE NATIONAL ASSOCIATION OF COUNTIES (NACO) ASSISTS AMERICA'S COUNTIES IN PURSUING EXCELLENCE IN PUBLIC SERVICE. THE ASSOCIATION WORKS TO ADVANCE SOUND PUBLIC POLICIES, PROMOTE COUNTY SOLUTIONS AND INNOVATION, FOSTER INTERGOVERNMENTAL AND PUBLIC-PRIVATE COLLABORATION, AND PROVICE VALUE-ADDED SERVICES TO SAVE COUNTIES AND TAXPAYERS MONEY. NACO PROVIDES ELECTED AND APPOINTED LEADERS FROM THE NATION'S 3,069 COUNTIES WITH THE KNOWLEDGE, SKILLS AND TOOLS NECESARY TO PROVIDE FISCALLY-RESPONSIBLE, QUALITY-DRIVEN AND RESULTS-ORIENTED POLICIES AND SERVICES FOR HEALTHY, VIBRANT, SAFE AND RESILIENT COUNTIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	123	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	123	NbrIndependentVotingMembers
Total Nbr Employees	92	TotalNbrEmployees
Total Nbr Volunteers	1218	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8073483	ProgramServiceRevenuePriorYear
Program Service Revenue CY	7970801	ProgramServiceRevenueCY
Investment Income Prior Year	1238534	InvestmentIncomePriorYear
Investment Income Current Year	518893	InvestmentIncomeCurrentYear
Other Revenue Prior Year	9202050	OtherRevenuePriorYear
Other Revenue Current Year	5636655	OtherRevenueCurrentYear
Total Revenue Prior Year	18514067	TotalRevenuePriorYear
Total Revenue Current Year	14126349	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1763007	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	2700000	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	5514645	SalariesEtcPriorYear
Salaries Etc Current Year	5875275	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	9273220	OtherExpensePriorYear
Other Expenses Current Year	5358583	OtherExpensesCurrentYear
Total Expenses Prior Year	16550872	TotalExpensesPriorYear
Total Expenses Current Year	13933858	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1963195	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	192491	RevenuesLessExpensesCY
Total Assets BOY	34545392	TotalAssetsBOY
Total Assets EOY	37751601	TotalAssetsEOY
Total Liabilities BOY	5986418	TotalLiabilitiesBOY
Total Liabilities EOY	7296833	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	28558974	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	30454768	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO STIMULATE AND CONTRIBUTE TO THE IMPROVEMENT OF COUNTY GOVERNMENT THROUGHOUT THE UNITED STATES.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	2500000	Expense
Grants	2500000	Grants
Revenue	0	Revenue
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	2317626	Expense
Grants	200000	Grants
Revenue	306558	Revenue
Description	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.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1817707	Expense
Grants	0	Grants
Revenue	2151706	Revenue
Description	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.	Description

Activity Other ActivityOther (5 entries)

ExpenseExpense	RevenueRevenue	DescriptionDescription	GrantsGrants
1055116	13283	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 28,000 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, 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.
242788	124500	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.
8631	0	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	3822000	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 342,000 COUNTY EMPLOYEES FROM OVER 1,700 COUNTIES CURRENTLY PARTICIPATE IN THE PROGRAM WITH ACCUMULATED ASSETS OF MORE THAN $11.4 BILLION AS OF 12/31/2012.	0
	5374754	MEMBERSHIP SERVICES- REPRESENTS THE COSTS OF OBTAINING AND RETAINING MEMBERSHIPS FOR COUNTY, ASSOCIATE AND PREMIER MEMBERS. MEMBERSHIP SERVICES COSTS (CLASSIFIED AS G&A) TOTALED $1,360,642 FOR 2012.

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	1306535	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	9334537	TotalOfOtherProgramServiceRev
Total Program Service Expense	7941868	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	1	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	1	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	52	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	92	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	1	NonDeductibleContributions
Non Deductible Disclosure	1	NonDeductibleDisclosure
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	123	NbrVotingGoverningBodyMembers
Number Independent Voting Members	123	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DAVID KEEN CHIEF FINANCIAL OFFICER	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2029424206	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVE NW STE 500	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (135 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
STEPHEN ACQUARIO
BOARD MEMBER	1.00	1.00	X	0	0	0
RONALD ANDERSON
BOARD MEMBER	1.00	1.00	X	0	0	0
ALLAN ANGEL
BOARD MEMBER	1.00	1.00	X	0	0	0
ELIZABETH ARCHULETA
BOARD MEMBER	1.00	1.00	X	0	0	0
ORRIN BAILEY
BOARD MEMBER	1.00	1.00	X	0	0	0
PETER BALDACCI
BOARD MEMBER	1.00	1.00	X	0	0	0
THOMAS BARDWELL
BOARD MEMBER	1.00	1.00	X	0	0	0
LU BARRON
BOARD MEMBER	1.00	1.00	X	0	0	0
STANLEY BATEMON
BOARD MEMBER	1.00	1.00	X	0	0	0
CINDY BOBBITT
BOARD MEMBER	1.00	1.00	X	0	0	0
TODD BONLARRON
BOARD MEMBER	1.00	1.00	X	0	0	0
MARY ANN BORGESON
BOARD MEMBER	1.00	1.00	X	0	0	0
ROY BROOKS
BOARD MEMBER	1.00	1.00	X	0	0	0
EFREN CARRILLO
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
STANLEY CHANG
BOARD MEMBER	1.00	1.00	X	0	0	0
SALLIE CLARK
BOARD MEMBER	1.00	1.00	X	0	0	0
GEORGE COLE
BOARD MEMBER	1.00	1.00	X	0	0	0
ROBERT COPE
BOARD MEMBER	1.00	1.00	X	1060	0	0
FRED CROSBY
BOARD MEMBER	1.00	1.00	X	0	0	0
KENNETH DAHLSTEDT
BOARD MEMBER	1.00	1.00	X	0	0	0
DON DAVID
BOARD MEMBER	1.00	1.00	X	0	0	0
REID DEMMEN
BOARD MEMBER	1.00	1.00	X	0	0	0
MARK DENNY
BOARD MEMBER	1.00	1.00	X	0	0	0
BRYAN DESLOGE
BOARD MEMBER	1.00	1.00	X	0	0	0
ROCCO DEVERONICA
BOARD MEMBER	1.00	1.00	X	0	0	0
WILLIAM DOHERTY
BOARD MEMBER	1.00	1.00	X	0	0	0
BERNARD FAZZINI
BOARD MEMBER	1.00	1.00	X	0	0	0
PATRICK FLEMING
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 GRASSKOPF
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
MARC HAMLIN
BOARD MEMBER	1.00	1.00	X	0	0	0
ROGER HANEY
BOARD MEMBER	1.00	1.00	X	0	0	0
NANCY HANSEN
BOARD MEMBER	1.00	1.00	X	0	0	0
NANCY HARVARD
BOARD MEMBER	1.00	1.00	X	0	0	0
SALLY HEYMAN
BOARD MEMBER	1.00	1.00	X	0	0	0
RON HICKMAN
BOARD MEMBER	1.00	1.00	X	0	0	0
JACK HILBERT
BOARD MEMBER	1.00	1.00	X	0	0	0
JANIE HOFFMAN
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
GARY HOOSER
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
MIKE JACOBS
BOARD MEMBER	1.00	1.00	X	0	0	0
MICHAEL JEANES
BOARD MEMBER	1.00	1.00	X	0	0	0
RANDY JOHNSON
BOARD MEMBER	1.00	1.00	X	0	0	0
TIM JOSI
BOARD MEMBER	1.00	1.00	X	0	0	0
DORIS KARLOFF
BOARD MEMBER	1.00	1.00	X	0	0	0
AARON KENNARD
BOARD MEMBER	1.00	1.00	X	0	0	0
EVELYN KOLBE
BOARD MEMBER	1.00	1.00	X	0	0	0
LESLIE KORGEL
BOARD MEMBER	1.00	1.00	X	0	0	0
DONALD LARSON
BOARD MEMBER	1.00	1.00	X	0	0	0
GARY LEE
BOARD MEMBER	1.00	1.00	X	0	0	0
CHRISTIAN LEINBECH
BOARD MEMBER	1.00	1.00	X	0	0	0
IAN LEONARD
BOARD MEMBER	1.00	1.00	X	0	0	0
MARK LUTTRELL
BOARD MEMBER	1.00	1.00	X	0	0	0
HARLAN MADZEN
BOARD MEMBER	1.00	1.00	X	0	0	0
LEE MAY
BOARD MEMBER	1.00	1.00	X	0	0	0
TIMOTHY MCCORMICK
BOARD MEMBER	1.00	1.00	X	0	0	0
TODD MCGEE
BOARD MEMBER	1.00	1.00	X	0	0	0
MICHAEL MCGINLEY
BOARD MEMBER	1.00	1.00	X	0	0	0
GERALD MCLEOD
BOARD MEMBER	1.00	1.00	X	0	0	0
EDWARD MICHAEL
BOARD MEMBER	1.00	1.00	X	0	0	0
KAREN MILLER
BOARD MEMBER	1.00	1.00	X	0	0	0
CAROL MOERHLE
BOARD MEMBER	1.00	1.00	X	0	0	0
HARRISON MOODY
BOARD MEMBER	1.00	1.00	X	0	0	0
WAYMON MUMFORD
BOARD MEMBER	1.00	1.00	X	0	0	0
OD NETTER
BOARD MEMBER	1.00	1.00	X	0	0	0
FRANK NEWTON
BOARD MEMBER	1.00	1.00	X	0	0	0
DAVID NICHOLSON
BOARD MEMBER	1.00	1.00	X	0	0	0
PATTY O'CONNOR
BOARD MEMBER	1.00	1.00	X	0	0	0
DENNIS O'LOUGHIN
BOARD MEMBER	1.00	1.00	X	0	0	0
TONI PAPPAS
BOARD MEMBER	1.00	1.00	X	0	0	0
DUANE PATRICK
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 PRINKI
BOARD MEMBER	1.00	1.00	X	0	0	0
RHONE RHONDEL
BOARD MEMBER	1.00	1.00	X	0	0	0
MANUEL RUIZ
BOARD MEMBER	1.00	1.00	X	0	0	0
JOHN RUSSELL
BOARD MEMBER	1.00	1.00	X	0	0	0
HARVEY RUVIN
BOARD MEMBER	1.00	1.00	X	0	0	0
WILLIAM RYAN
BOARD MEMBER	1.00	1.00	X	0	0	0
DENNIS SANDQUIST
BOARD MEMBER	1.00	1.00	X	0	0	0
JOEL SCHELL
BOARD MEMBER	1.00	1.00	X	0	0	0
ED SCHNEIDER
BOARD MEMBER	1.00	1.00	X	0	0	0
NANCY SCHOUWEILER
BOARD MEMBER	1.00	1.00	X	0	0	0
HAL SMALLEY
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
DAVID SORENSEN
BOARD MEMBER	1.00	1.00	X	0	0	0
ROBERT SPENCE
BOARD MEMBER	1.00	1.00	X	0	0	0
LEE STALKER
BOARD MEMBER	1.00	1.00	X	0	0	0
ROBERT STELLE
BOARD MEMBER	1.00	1.00	X	0	0	0
ROBERT SUVER
BOARD MEMBER	1.00	1.00	X	0	0	0
JERRIE TIPTON
BOARD MEMBER	1.00	1.00	X	0	0	0
GORDON TOPHAM
BOARD MEMBER	1.00	1.00	X	0	0	0
DANIEL TROY
BOARD MEMBER	1.00	1.00	X	0	0	0
KENNETH ULMAN
BOARD MEMBER	1.00	1.00	X	0	0	0
GRANT VEEDER
BOARD MEMBER	1.00	1.00	X	0	0	0
MICHAEL VICTORINO
BOARD MEMBER	1.00	1.00	X	0	0	0
BETTY LOU WARD
BOARD MEMBER	1.00	1.00	X	0	0	0
KENTON WARD
BOARD MEMBER	1.00	1.00	X	0	0	0
GEORGE WEBB
BOARD MEMBER	1.00	1.00	X	0	0	0
BONNIE WEBER
BOARD MEMBER	1.00	1.00	X	0	0	0
LARRY WHITE
BOARD MEMBER	1.00	1.00	X	0	0	0
GLEN WHITLEY
BOARD MEMBER	1.00	1.00	X	0	0	0
ARLANDA WILLIAMS
BOARD MEMBER	1.00	1.00	X	0	0	0
PAUL WILSON
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
JOE BRYAN
BOARD MEMBER	1.00	1.00	X	0	0	0
JOSEPH GILES
BOARD MEMBER	1.00	1.00	X	0	0	0
RONALD HOUSEMAN
BOARD MEMBER	1.00	1.00	X	0	0	0
LENNY ELIASON
IMMED PAST PRESIDENT	1.00	1.00	X	4652	0	0	X
RIKI HOKAMA
2ND VICE PRESIDENT	1.00	1.00	X	0	0	0	X
LINDA LANGSTON
1ST VICE PRESIDENT	1.00	1.00	X	0	0	0	X
CHRISTOPHER RODGERS
PRESIDENT	1.00	1.00	X	0	0	0	X
LARRY NAAKE
EXEC DIRECTOR (OUTGOING)	33.60	3.90		358523	41012	47311	X
MATTHEW CHASE
EXEC DIRECTOR (INCOMING)	33.80	3.70		75351	8372	6687	X
DAVID KEEN
DIRECTOR, FINANCE & ADMIN	32.50	5.00		157643	24019	40625	X
EDWARD FERGUSON
DEPUTY EXECUTIVE DIRECTOR	18.20	19.30		123104	130068	38104		X
EDWIN ROSADO
LEGISLATIVE DIRECTOR	37.50			194613	0	18493		X
BERT JARREAU
CHIEF INFORMATION OFFICER	37.50			200360	0	31039		X
GEORGE GOODMAN
PUBLIC AFFAIRS DIRECTOR	35.40	2.10		160212	9451	28674		X
DEBORAH STOUTAMIRE
DIRECTOR OF HUMAN RESOURCE	37.50			120972	0	31912			X
WILLIAM CRAMER
MARKETING DIRECTOR	37.50			118164	0	19657			X
ROBERT FOGEL
SENIOR LEGISLATIVE DIRECTO	37.50			118260	0	32340			X
KIM ROSADO
DIRECTOR OF MEETINGS	37.50			111356	0	13693			X
SHANNON HOUSTON-SMACK
CONTROLLER	37.50			103970	0	26442			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1848240	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	212922	TotalReportableCompFrmRltdOrgs
Total Other Compensation	334977	TotalOtherCompensation
Number Individuals GT100 K	13	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
INVNT
138 SPRING STREET FLOOR 4	NEW YORK	NY	10012	CONVENTION MEDIA PRODUCTION	381336
STATE LOCAL AND LEGAL CENTER
444 N CAPITOL STREET NW SUITE 51	WASHINGTON	DC	20001	ADVOCACY SERVICES	170000
SMG - DAVID L LAWRENCE CONVENTION CENTE
1000 FORT DEQUESNE BLVD	PITTSBURGH	PA	15222	LABOR AND MATERIALS FOR ANNUAL CONFERENC	153315
RUSSELL REYNOLDS ASSOCIATED INC
CHURCH STREET STATION PO BOX 6427	NEW YORK	NY	102496427	RECRUITMENT SERVICES	123436

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
MEMBERSHIP DUES	900099	4820643	4820643
MEETINGS	900099	1931346	1931346
SPONSORSHIP	900099	1202000		$1,202,000
PUBLIC LAND TRUST	900099	13529	13529
PUBLICATION SALES	511190	3283	3283

Field	Value	IRS element (for citing)
Total Program Service Revenue	7970801	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	473348	TotalRevenueColumn
Exclusion	$473,348	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5379243	TotalRevenueColumn
Related Or Exempt Function Income	3822000	RelatedOrExemptFunctionIncome
Exclusion	$1,557,243	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	292432	Real
Personal	20000	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	294704	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-2272	Real
Personal	20000	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	17728	TotalRevenueColumn
Exclusion	$17,728	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	1081703	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	1036158	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	45545	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	45545	TotalRevenueColumn
Exclusion	$45,545	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
MISCELLANEOUS	900099	165903	$165,903
MARKETING FEES	900099	73781	$73,781

Field	Value	IRS element (for citing)
Total Other Revenue	239684	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	14126349	TotalRevenueColumn
Related Or Exempt Function Income	10590801	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$3,535,548	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2700000	Total
Program Services	2700000	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1464155	Total
Program Services	610673	ProgramServices
Management And General	853482	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3247691	Total
Program Services	1517547	ProgramServices
Management And General	1730144	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	380948	Total
Program Services	200961	ProgramServices
Management And General	179987	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	477780	Total
Program Services	212075	ProgramServices
Management And General	265705	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	304701	Total
Program Services	149356	ProgramServices
Management And General	155345	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	16128	Total
Management And General	16128	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	49925	Total
Management And General	49925	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	49711	Total
Management And General	49711	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	443339	Total
Program Services	239197	ProgramServices
Management And General	204142	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	297355	Total
Program Services	177284	ProgramServices
Management And General	120071	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	452772	Total
Program Services	160814	ProgramServices
Management And General	291958	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	66443	Total
Program Services	11	ProgramServices
Management And General	66432	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1073231	Total
Management And General	1073231	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	355941	Total
Program Services	147299	ProgramServices
Management And General	208642	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	171197	Total
Program Services	16816	ProgramServices
Management And General	154381	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2078420	Total
Program Services	1626676	ProgramServices
Management And General	451744	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	10814	Total
Management And General	10814	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	593387	Total
Program Services	60250	ProgramServices
Management And General	533137	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	59153	Total
Program Services	14497	ProgramServices
Management And General	44656	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PURCHASED SERVICES	845327	1500	843827
SUBSCRIPTIONS	107388	80681	26707
PLAQUES, RECOGNITIONS &	32193	5575	26618
CONTRIBUTIONS	10200		10200

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	-1354341	Total
Program Services	20656	ProgramServices
Management And General	-1374997	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	13933858	Total
Program Services	7941868	ProgramServices
Management And General	5991990	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	6621319	BOY
EOY	8044746	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2287689	BOY
EOY	2343327	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	300463	BOY
EOY	302859	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8113783	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	6075264	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2446242	BOY
EOY	2038519	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	19949941	BOY
EOY	22761758	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2392529	BOY
EOY	1676021	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	547209	BOY
EOY	584371	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	34545392	BOY
EOY	37751601	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1402212	BOY
EOY	2128733	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3370987	BOY
EOY	3950769	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1213219	BOY
EOY	1217331	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	5986418	BOY
EOY	7296833	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	28558974	BOY
EOY	30454768	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	28558974	BOY
EOY	30454768	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	34545392	BOY
EOY	37751601	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	192491	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	1319811	ReconciliationUnrealizedInvest
Reconcilation Other Changes	383492	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	1	SubstantiallyAllDuesNondeduct
Only In House Lobbying	0	OnlyInHouseLobbying
Agree To Carryover Prior Year	0	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	151269	OtherCostOrOtherBasis
Book Value	151269	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2832035	OtherCostOrOtherBasis
Depreciation	1594135	Depreciation
Book Value	1237900	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1569764	OtherCostOrOtherBasis
Depreciation	1294287	Depreciation
Book Value	275477	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3560715	OtherCostOrOtherBasis
Depreciation	3186842	Depreciation
Book Value	373873	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2038519	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
OBLIGATIONS UNDER CAPITAL LEASE	$99,153
DEFERRED COMPENSATION	$514,195
DEFERRED RENT	$1,425,797
DUE TO AFFILIATES	-$821,814

Field	Value	IRS element (for citing)
Total Of Amounts	1217331	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	16124356	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1319811	NetUnrealizedGainsInvestments
Other Revenues	383492	OtherRevenues
Revenue Not Rptd F990	1703303	RevenueNotRptdF990
Revenue Subtotal	14421053	RevenueSubtotal
Other Revenues Not Included	-294704	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-294704	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	14126349	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	14228562	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	294704	OtherExpensesIncluded
Expenses Not Rptd F990	294704	ExpensesNotRptdF990
Expenses Subtotal	13933858	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	13933858	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND THEREFORE, DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS DURING EACH OF THE YEARS ENDED DECEMBER 31, 2012 AND 2011. AT A MINIMUM, THE 2009 THROUGH 2012 TAX YEARS ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:		EQUITY IN EARNINGS OF SUBSIDIARY 383,492.
PART XI, LINE 4B - OTHER ADJUSTMENTS:		RENTAL EXPENSE TO PART VIII -294,704.
PART XII, LINE 2D - OTHER ADJUSTMENTS:		RENTAL EXPENSE TO PART VIII 294,704.
		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.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (5 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
NACO RESEARCH FOUNDATION
25 MASSACHUSETTS AVE STE 500	WASHINGTON	DC	20001	530241255	501(C)(3)	2500000	OPERATIONS
STATE AND LOCAL LEGAL CENTER
444 N CAPITOL STREET NW	WASHINGTON	DC	20001	310868827	501(C)(3)	170000	OPERATIONS
GENERATIONS UNITED
1331 H STREET NW SUITE 900	WASHINGTON	DC	20005	311542973	501(C)(3)	10000	OPERATIONS
MILLARD SCHOOL DISTRICT FOUNDATION
285 EAST 450 NORTH	DELTA	UT	84624	870451484	GOVERNMENTAL UNIT	5000	COURTHOUSE AWARD FOR SCHOLARSHIPS
DOUGLAS COUNTY YOUTH EDUCATION
4000 JUSTICE WAY	CASTLE ROCK	CO	80109	841187590	GOVERNMENTAL UNIT	5000	COURTHOUSE AWARD FOR SCHOLARSHIPS

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	5	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, 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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	1	AnyNonFixedPayments
Initial Contract Exception	1	InitialContractException
Rebuttable Presumption Procedure	0	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
LARRY NAAKE
EXEC DIRECTOR (OUTGOING)	325683	37256	4487	513	28353	3243	28327	3240	15077	1725	401927	45977	0	0
DAVID KEEN
DIRECTOR, FINANCE & ADMIN	154603	23555	2603	397	437	67	20219	3081	16252	2476	194114	29576	0	0
EDWARD FERGUSON
DEPUTY EXECUTIVE DIRECTOR	120491	127307	0	0	2613	2761	12792	13516	6342	6701	142238	150285	0	0
EDWIN ROSADO
LEGISLATIVE DIRECTOR	192000	0	0	0	2613	0	12792	0	6342	0	213747	0	0	0
BERT JARREAU
CHIEF INFORMATION OFFICER	181362	0	18136	0	862	0	23821	0	8640	0	232821	0	0	0
GEORGE GOODMAN
PUBLIC AFFAIRS DIRECTOR	154393	9107	1416	84	4403	260	18817	1110	9521	562	188550	11123	0	0
DEBORAH STOUTAMIRE
DIRECTOR OF HUMAN RESOURCE	115000	0	5000	0	972	0	16700	0	16310	0	153982	0	0	0
ROBERT FOGEL
SENIOR LEGISLATIVE DIRECTO	114501	0	1000	0	2759	0	15015	0	18187	0	151462	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)

Return ReferenceReturnReference	ExplanationExplanation
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 4B	LARRY NAAKE PARTICIPATED IN A 457(F) PLAN THAT WAS FUNDED IN 2002. THE PLAN WAS PAID OUT TO LARRY NAAKE AT 12/31/2012, IN THE AMOUNT OF $101,110.
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.
PART I, LINE 8	MATTHEW CHASE'S BASE SALARY IS SUBJECT TO THE INITIAL CONTRACT EXCEPTION OF REGS. SECTION 53.4958-4(A)(3). MR. CHASE WAS HIRED IN 2012 TO BE THE NEW NACO EXECUTIVE DIRECTOR. IMMEDIATELY BEFORE HIS HIRE, MR. CHASE WAS NOT A DISQUALIFIED PERSON WITHIN THE MEANING OF SECTION 4958(F)(1) AND SECTION 53.4958-3.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
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 15	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 383,492.	CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 2C	THIS PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	NACO RESEARCH FOUNDATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVE	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
EIN	530241255	EIN
Primary Activities	EDUCATION	PrimaryActivities
Legal Domicile State	DE	LegalDomicileState
Exempt Code Section	501(C)(3)	ExemptCodeSection
Public Charity Status	509(A)(2)	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NACO	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	1	ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	NACO FINANCIAL SERVICES CORPORATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSSETTS AVENUE NW	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
EIN	521913476	EIN
Primary Activity	MANAGEMENT SERVICES	PrimaryActivity
Legal Domicile State	DE	LegalDomicileState
Type Of Entity	C	TypeOfEntity
Share Of Total Income	1061547	ShareOfTotalIncome
Share Of EOY Assets	1843742	ShareOfEOYAssets
Percentage Ownership	1.00000	PercentageOwnership
Controlled Org	0	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	1	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	1	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	1	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
NACO RESEARCH FOUNDATION
B	2500000	CASH
NACO RESEARCH FOUNDATION
J	531823	CASH
NACO RESEARCH FOUNDATION
O	1333454	CASH
NACO RESEARCH FOUNDATION
Q	111868	CASH
NACO RESEARCH FOUNDATION
N	1125287	CASH