2013-08-13T13:45:39-05:00 2012-12-31 521855942 TATE AND TRYON 2021 L STREET NW SUITE 400 WASHINGTON DC 20036 990 2012-01-01 530190321 NATIONAL ASSOCIATION OF COUNTIES NATI 2029424206 25 MASSACHUSETTS AVENUE NW NO 500 WASHINGTON DC 20001 DAVID KEEN 2029424206 2013-08-13 1 DEBORAH G KOSNETT P00290720 2022932200 2012 2016-02-24 21:20:13Z MATTHEW CHASE 25 MASSACHUSETTS AVENUE NW NO 500 WASHINGTON DC 20001 15457211 0 X WWW.NACO.ORG X 1946 DE 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. 123 123 92 1218 0 0 0 0 8073483 7970801 1238534 518893 9202050 5636655 18514067 14126349 1763007 2700000 0 0 5514645 5875275 0 0 0 9273220 5358583 16550872 13933858 1963195 192491 34545392 37751601 5986418 7296833 28558974 30454768 X TO STIMULATE AND CONTRIBUTE TO THE IMPROVEMENT OF COUNTY GOVERNMENT THROUGHOUT THE UNITED STATES. 0 0 2500000 2500000 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. 2317626 200000 306558 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. 1817707 0 2151706 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. 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 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. 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. 1306535 9334537 7941868 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 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 52 0 1 92 1 0 0 0 0 1 1 0 0 0 X 123 123 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X DAVID KEEN CHIEF FINANCIAL OFFICER 2029424206 25 MASSACHUSETTS AVE NW STE 500 WASHINGTON DC 20001 STEPHEN ACQUARIO 1.00 1.00 X 0 0 0 RONALD ANDERSON 1.00 1.00 X 0 0 0 ALLAN ANGEL 1.00 1.00 X 0 0 0 ELIZABETH ARCHULETA 1.00 1.00 X 0 0 0 ORRIN BAILEY 1.00 1.00 X 0 0 0 PETER BALDACCI 1.00 1.00 X 0 0 0 THOMAS BARDWELL 1.00 1.00 X 0 0 0 LU BARRON 1.00 1.00 X 0 0 0 STANLEY BATEMON 1.00 1.00 X 0 0 0 CINDY BOBBITT 1.00 1.00 X 0 0 0 TODD BONLARRON 1.00 1.00 X 0 0 0 MARY ANN BORGESON 1.00 1.00 X 0 0 0 ROY BROOKS 1.00 1.00 X 0 0 0 EFREN CARRILLO 1.00 1.00 X 0 0 0 KEITH CARSON 1.00 1.00 X 0 0 0 KATIE CASHION 1.00 1.00 X 0 0 0 GREG CASTANO 1.00 1.00 X 0 0 0 STANLEY CHANG 1.00 1.00 X 0 0 0 SALLIE CLARK 1.00 1.00 X 0 0 0 GEORGE COLE 1.00 1.00 X 0 0 0 ROBERT COPE 1.00 1.00 X 1060 0 0 FRED CROSBY 1.00 1.00 X 0 0 0 KENNETH DAHLSTEDT 1.00 1.00 X 0 0 0 DON DAVID 1.00 1.00 X 0 0 0 REID DEMMEN 1.00 1.00 X 0 0 0 MARK DENNY 1.00 1.00 X 0 0 0 BRYAN DESLOGE 1.00 1.00 X 0 0 0 ROCCO DEVERONICA 1.00 1.00 X 0 0 0 WILLIAM DOHERTY 1.00 1.00 X 0 0 0 BERNARD FAZZINI 1.00 1.00 X 0 0 0 PATRICK FLEMING 1.00 1.00 X 0 0 0 KEITH GOODWIN 1.00 1.00 X 0 0 0 GREGG GOSLIN 1.00 1.00 X 0 0 0 LOREN GRASSKOPF 1.00 1.00 X 0 0 0 JANE HAGUE 1.00 1.00 X 0 0 0 JAMES HAM 1.00 1.00 X 0 0 0 MARC HAMLIN 1.00 1.00 X 0 0 0 ROGER HANEY 1.00 1.00 X 0 0 0 NANCY HANSEN 1.00 1.00 X 0 0 0 NANCY HARVARD 1.00 1.00 X 0 0 0 SALLY HEYMAN 1.00 1.00 X 0 0 0 RON HICKMAN 1.00 1.00 X 0 0 0 JACK HILBERT 1.00 1.00 X 0 0 0 JANIE HOFFMAN 1.00 1.00 X 0 0 0 STEPHEN HOLT 1.00 1.00 X 0 0 0 HELEN HOLTON 1.00 1.00 X 0 0 0 GARY HOOSER 1.00 1.00 X 0 0 0 ANTHONY HYDE 1.00 1.00 X 0 0 0 GERALD HYLAND 1.00 1.00 X 0 0 0 MIKE JACOBS 1.00 1.00 X 0 0 0 MICHAEL JEANES 1.00 1.00 X 0 0 0 RANDY JOHNSON 1.00 1.00 X 0 0 0 TIM JOSI 1.00 1.00 X 0 0 0 DORIS KARLOFF 1.00 1.00 X 0 0 0 AARON KENNARD 1.00 1.00 X 0 0 0 EVELYN KOLBE 1.00 1.00 X 0 0 0 LESLIE KORGEL 1.00 1.00 X 0 0 0 DONALD LARSON 1.00 1.00 X 0 0 0 GARY LEE 1.00 1.00 X 0 0 0 CHRISTIAN LEINBECH 1.00 1.00 X 0 0 0 IAN LEONARD 1.00 1.00 X 0 0 0 MARK LUTTRELL 1.00 1.00 X 0 0 0 HARLAN MADZEN 1.00 1.00 X 0 0 0 LEE MAY 1.00 1.00 X 0 0 0 TIMOTHY MCCORMICK 1.00 1.00 X 0 0 0 TODD MCGEE 1.00 1.00 X 0 0 0 MICHAEL MCGINLEY 1.00 1.00 X 0 0 0 GERALD MCLEOD 1.00 1.00 X 0 0 0 EDWARD MICHAEL 1.00 1.00 X 0 0 0 KAREN MILLER 1.00 1.00 X 0 0 0 CAROL MOERHLE 1.00 1.00 X 0 0 0 HARRISON MOODY 1.00 1.00 X 0 0 0 WAYMON MUMFORD 1.00 1.00 X 0 0 0 OD NETTER 1.00 1.00 X 0 0 0 FRANK NEWTON 1.00 1.00 X 0 0 0 DAVID NICHOLSON 1.00 1.00 X 0 0 0 PATTY O'CONNOR 1.00 1.00 X 0 0 0 DENNIS O'LOUGHIN 1.00 1.00 X 0 0 0 TONI PAPPAS 1.00 1.00 X 0 0 0 DUANE PATRICK 1.00 1.00 X 0 0 0 CHESTER PINTARELLI 1.00 1.00 X 0 0 0 TONI PRECKWINKLE 1.00 1.00 X 0 0 0 JOHN PRINKI 1.00 1.00 X 0 0 0 RHONE RHONDEL 1.00 1.00 X 0 0 0 MANUEL RUIZ 1.00 1.00 X 0 0 0 JOHN RUSSELL 1.00 1.00 X 0 0 0 HARVEY RUVIN 1.00 1.00 X 0 0 0 WILLIAM RYAN 1.00 1.00 X 0 0 0 DENNIS SANDQUIST 1.00 1.00 X 0 0 0 JOEL SCHELL 1.00 1.00 X 0 0 0 ED SCHNEIDER 1.00 1.00 X 0 0 0 NANCY SCHOUWEILER 1.00 1.00 X 0 0 0 HAL SMALLEY 1.00 1.00 X 0 0 0 EUGENE SMITH 1.00 1.00 X 0 0 0 JAMES SNYDER 1.00 1.00 X 0 0 0 DAVID SORENSEN 1.00 1.00 X 0 0 0 ROBERT SPENCE 1.00 1.00 X 0 0 0 LEE STALKER 1.00 1.00 X 0 0 0 ROBERT STELLE 1.00 1.00 X 0 0 0 ROBERT SUVER 1.00 1.00 X 0 0 0 JERRIE TIPTON 1.00 1.00 X 0 0 0 GORDON TOPHAM 1.00 1.00 X 0 0 0 DANIEL TROY 1.00 1.00 X 0 0 0 KENNETH ULMAN 1.00 1.00 X 0 0 0 GRANT VEEDER 1.00 1.00 X 0 0 0 MICHAEL VICTORINO 1.00 1.00 X 0 0 0 BETTY LOU WARD 1.00 1.00 X 0 0 0 KENTON WARD 1.00 1.00 X 0 0 0 GEORGE WEBB 1.00 1.00 X 0 0 0 BONNIE WEBER 1.00 1.00 X 0 0 0 LARRY WHITE 1.00 1.00 X 0 0 0 GLEN WHITLEY 1.00 1.00 X 0 0 0 ARLANDA WILLIAMS 1.00 1.00 X 0 0 0 PAUL WILSON 1.00 1.00 X 0 0 0 NOAH WOODS 1.00 1.00 X 0 0 0 JAMES YOUNG 1.00 1.00 X 0 0 0 JOE BRYAN 1.00 1.00 X 0 0 0 JOSEPH GILES 1.00 1.00 X 0 0 0 RONALD HOUSEMAN 1.00 1.00 X 0 0 0 LENNY ELIASON 1.00 1.00 X X 4652 0 0 RIKI HOKAMA 1.00 1.00 X X 0 0 0 LINDA LANGSTON 1.00 1.00 X X 0 0 0 CHRISTOPHER RODGERS 1.00 1.00 X X 0 0 0 LARRY NAAKE 33.60 3.90 X 358523 41012 47311 MATTHEW CHASE 33.80 3.70 X 75351 8372 6687 DAVID KEEN 32.50 5.00 X 157643 24019 40625 EDWARD FERGUSON 18.20 19.30 X 123104 130068 38104 EDWIN ROSADO 37.50 X 194613 0 18493 BERT JARREAU 37.50 X 200360 0 31039 GEORGE GOODMAN 35.40 2.10 X 160212 9451 28674 DEBORAH STOUTAMIRE 37.50 X 120972 0 31912 WILLIAM CRAMER 37.50 X 118164 0 19657 ROBERT FOGEL 37.50 X 118260 0 32340 KIM ROSADO 37.50 X 111356 0 13693 SHANNON HOUSTON-SMACK 37.50 X 103970 0 26442 1848240 212922 334977 13 0 1 0 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 4 MEMBERSHIP DUES 900099 4820643 4820643 MEETINGS 900099 1931346 1931346 SPONSORSHIP 900099 1202000 1202000 PUBLIC LAND TRUST 900099 13529 13529 PUBLICATION SALES 511190 3283 3283 7970801 473348 473348 5379243 3822000 1557243 292432 20000 294704 0 -2272 20000 17728 17728 1081703 1036158 45545 45545 45545 MISCELLANEOUS 900099 165903 165903 MARKETING FEES 900099 73781 73781 239684 14126349 10590801 0 3535548 2700000 2700000 1464155 610673 853482 3247691 1517547 1730144 380948 200961 179987 477780 212075 265705 304701 149356 155345 16128 16128 49925 49925 49711 49711 443339 239197 204142 297355 177284 120071 452772 160814 291958 66443 11 66432 1073231 1073231 355941 147299 208642 171197 16816 154381 2078420 1626676 451744 10814 10814 593387 60250 533137 59153 14497 44656 PURCHASED SERVICES 845327 1500 843827 SUBSCRIPTIONS 107388 80681 26707 PLAQUES, RECOGNITIONS & 32193 5575 26618 CONTRIBUTIONS 10200 10200 -1354341 20656 -1374997 13933858 7941868 5991990 0 6621319 8044746 2287689 2343327 300463 302859 8113783 6075264 2446242 2038519 19949941 22761758 2392529 1676021 547209 584371 34545392 37751601 1402212 2128733 3370987 3950769 1213219 1217331 5986418 7296833 X 28558974 30454768 28558974 30454768 34545392 37751601 X 192491 1319811 383492 X X 0 1 X 1 0 1 0 0 151269 151269 2832035 1594135 1237900 1569764 1294287 275477 3560715 3186842 373873 2038519 OBLIGATIONS UNDER CAPITAL LEASE 99153 DEFERRED COMPENSATION 514195 DEFERRED RENT 1425797 DUE TO AFFILIATES -821814 1217331 X 16124356 1319811 383492 1703303 14421053 -294704 -294704 14126349 14228562 294704 294704 13933858 0 13933858 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. 1 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 5 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X X 1 1 X X X X X 0 1 0 0 0 0 0 1 1 0 LARRY NAAKE 325683 37256 4487 513 28353 3243 28327 3240 15077 1725 401927 45977 0 0 DAVID KEEN 154603 23555 2603 397 437 67 20219 3081 16252 2476 194114 29576 0 0 EDWARD FERGUSON 120491 127307 0 0 2613 2761 12792 13516 6342 6701 142238 150285 0 0 EDWIN ROSADO 192000 0 0 0 2613 0 12792 0 6342 0 213747 0 0 0 BERT JARREAU 181362 0 18136 0 862 0 23821 0 8640 0 232821 0 0 0 GEORGE GOODMAN 154393 9107 1416 84 4403 260 18817 1110 9521 562 188550 11123 0 0 DEBORAH STOUTAMIRE 115000 0 5000 0 972 0 16700 0 16310 0 153982 0 0 0 ROBERT FOGEL 114501 0 1000 0 2759 0 15015 0 18187 0 151462 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 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. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: EQUITY IN EARNINGS OF SUBSIDIARY 383,492. 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 EDUCATION DE 501(C)(3) 509(A)(2) NACO 1 NACO FINANCIAL SERVICES CORPORATION 25 MASSACHUSSETTS AVENUE NW WASHINGTON DC 20001 521913476 MANAGEMENT SERVICES DE C 1061547 1843742 1.00000 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 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