NATIONAL AUTOMATED CLEARING HOUSE ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL AUTOMATED CLEARING HOUSE ASSOCIATION (EIN 23-7451693)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-08
- IRS object ID
- 201322819349300512
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-08T09:21:21-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521446779 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNSON LAMBERT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 SPRING FOREST RD STE 115 | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27609 | 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 | 237451693 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL AUTOMATED CLEARING HOUSE ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 7035611100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13450 SUNRISE VALLEY DRIVE NO 100 | AddressLine1 |
| City | HERNDON | City |
| State | VA | State |
| ZIP Code | 20171 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JANET O ESTEP | Name |
| Title | PRESIDENT & CEO | Title |
| Phone | 7035611100 | Phone |
| Date Signed | 2013-10-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN HUSKINS | Name |
| PTIN | P01081531 | PTIN |
| Phone | 9197196400 | Phone |
| Date Prepared | 2013-10-07 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NACHA-THE ELECTRONIC PAYMENTS ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JANET O ESTEP | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13450 SUNRISE VALLEY DRIVE NO 100 | AddressLine1 |
| City | HERNDON | City |
| State | VA | State |
| ZIP Code | 20171 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 16504664 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NACHA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1974 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | PROMOTE THE DEVELOPMENT OF ELECTRONIC SOLUTIONS THAT IMPROVE THE PAYMENT SYSTEM FOR THE BENEFIT OF ITS MEMBERS AND THEIR CUSTOMERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 80 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | 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 | 14121753 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14293967 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -5738 | InvestmentIncomePriorYear |
| Investment Income Current Year | 12784 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1727358 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1715097 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15843373 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16021848 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8534744 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8919817 | 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 | 6507691 | OtherExpensePriorYear |
| Other Expenses Current Year | 6032577 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15042435 | TotalExpensesPriorYear |
| Total Expenses Current Year | 14952394 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 800938 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1069454 | RevenuesLessExpensesCY |
| Total Assets BOY | 13372102 | TotalAssetsBOY |
| Total Assets EOY | 13573470 | TotalAssetsEOY |
| Total Liabilities BOY | 6710509 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5848330 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6661593 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7725140 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | NACHA'S MISSION IS TO PROMOTE THE DEVELOPMENT OF ELECTRONIC SOLUTIONS THAT IMPROVE THE PAYMENT SYSTEM FOR THE BENEFIT OF ITS MEMBERS AND THEIR CUSTOMERS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | ACH NETWORK ADMINISTRATOR-PRIVATE SECTOR RULEMAKING BODY FOR THE ACH NETWORK WHICH ENABLES THE SETTLEMENT OF ELECTRONIC PAYMENTS AMONGST MORE THAN 12,750 PARTICIPATING FINANCIAL INSTITUTIONS. RISK MANAGEMENT, RULES ENFORCEMENT, NETWORK ADVOCACY AND DEVELOPMENT OF ELECTRONIC SOLUTIONS IS ALSO INCLUDED WITHIN THE PROGRAM SERVICES AS ADMINISTRATOR FOR THE ACH NETWORK. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | NACHA ANNUAL PAYMENTS CONFERENCE-NATIONAL EDUCATIONAL PROGRAM WITH OVER 2,000 PARTICIPANTS, WHICH PROVIDE INFORMATION ABOUT THE LATEST OPERATIONS/MARKETING INNOVATIONS IN THE ACH NETWORK AND ELECTRONIC PAYMENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PUBLICATIONS - SALE OF THE NACHA OPERATING RULES AND GUIDELINES AND OVER 200 OTHER PUBLICATIONS ON ELECTRONIC PAYMENTS | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 4. EDUCATION & TRAINING PROGRAM5. COUNCIL PROGRAMS6. ACCREDITED ACH PROFESSIONAL PROGRAM7. INDUSTRY/ASSOCIATION RELATIONS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | 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 | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| 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 | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 80 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | 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 | 0 | 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 | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | PAMELA B MOORE | NamePerson |
| Telephone Number | 7035611100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13450 SUNRISE VALLEY DRIVE NO 100 | AddressLine1 |
| City | HERNDON | City |
| State | VA | State |
| ZIP Code | 20171 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| PAT THELEN | ||||||||
| CHAIRMAN | 2.00 | X | X | 0 | 0 | 0 | ||
| CHRYSTINA M GIORGIO | ||||||||
| VICE CHAIRMAN | 2.00 | X | X | 0 | 0 | 0 | ||
| RUSSELL K OATMAN | ||||||||
| TREASURER/SECRETARY | 2.00 | X | X | 0 | 0 | 0 | ||
| MARY BURCHETTE | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| FRED LAING II | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| DAVE WILLIS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| JOHN E LUCAS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| CHET KIMMELL | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| JUDY D LONG | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| DENNIS SIMMONS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| CYNTHIA E MURRAY | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ELLIOT H BERMAN | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ROBERT D EDWARDS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| COLLEEN J TAYLOR | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| KEITH K THEISEN | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| AMY L SMITH | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| WILLIAM J SHOCH | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| JANET C BOYST | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| RICK RHOADS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| JANET O ESTEP | ||||||||
| CEO & PRESIDENT | 40.00 | X | 1259664 | 0 | 148875 | |||
| PAMELA B MOORE | ||||||||
| CFO & SVP, ADMIN SERVICES | 40.00 | X | 274262 | 0 | 16497 | |||
| JANE LARIMER | ||||||||
| EVP & GENERAL COUNSEL | 40.00 | 465988 | 0 | 26808 | X | |||
| SCOTT LANG | ||||||||
| SVP, ASSOCIATION SERVICES | 40.00 | 342279 | 0 | 27612 | X | |||
| DEBORAH SHAW | ||||||||
| MANAGING DIRECTOR ACH NETWORK RISK & COMPLIANCE | 40.00 | 223154 | 0 | 22461 | X | |||
| MICHAEL HERD | ||||||||
| MANAGING DIRECTOR ACH NETWORK RULES | 40.00 | 233323 | 0 | 26756 | X | |||
| GEORGE THROCKMORTON | ||||||||
| MANAGING DIRECTOR ADVANCED PAYMENT SOLUTIONS | 40.00 | 205588 | 0 | 25585 | X | |||
| SAMANTHA CARRIER | ||||||||
| SR DIRECTOR ADVANCED PMT SOLUTIONS | 40.00 | 165365 | 0 | 19958 | X | |||
| WILLIAM SULLIVAN | ||||||||
| SR DIRECTOR & GROUP MGR GOV & GROUP RELATIONS | 40.00 | 161261 | 0 | 11097 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3330884 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 325649 | TotalOtherCompensation |
| Number Individuals GT100 K | 23 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| NOVANTAS | |||||
| 485 LEXINGTON AVE 20 | NEW YORK | NY | 10017 | RESEARCH SERVICES | 330866 |
| SIDLEY AUSTIN BROWN & WOOD | |||||
| 1501 K STREET NW | WASHINGTON | DC | 20005 | LEGAL SERVICES | 316838 |
| AVECTRA | |||||
| 7901 JONES BRANCH DR STE 500 | MCLEAN | VA | 22102 | DATABASE SERVICES | 291372 |
| VISION LITHOGRAPHICS | |||||
| 9601 FALLARD TER | UPPER MARLBORO | MD | 20772 | PRINTING SERVICES | 227670 |
| O'KEEFE COMMUNICATIONS | |||||
| 4301 CONNECTICUT AVE STE 200 | WASHINGTON | DC | 20008 | EVENTS PRODUCTION SERVICES | 202316 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 13 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| ACH ADMINISTRATIVE FEE | 900099 | 6829062 | 6829062 | |
| MEMBER DUES | 900099 | 3438720 | 3438720 | |
| CONFERENCES | 900099 | 2943810 | 1791355 | $1,152,455 |
| AAP PROGRAM | 900099 | 562087 | 562087 | |
| EDUCATION AND TRAINING | 611710 | 520288 | 513288 | $7,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14293967 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15131 | TotalRevenueColumn |
| Exclusion | $15,131 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 342305 | TotalRevenueColumn |
| Exclusion | $342,305 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 2347 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -2347 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2347 | TotalRevenueColumn |
| Exclusion | -$2,347 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1448559 | GrossSalesOfInventory |
| Cost Of Goods Sold | 480469 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 968090 | TotalRevenueColumn |
| Related Or Exempt Function Income | 968090 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| SYSTEM OF FINES | 900099 | 148750 | 148750 | |
| MISCELLANEOUS | 900099 | 113569 | 89069 | $24,500 |
| PAY IT GREEN | 900099 | 104533 | 104533 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37850 | TotalRevenueColumn |
| Related Or Exempt Function Income | 37850 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 404702 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16021848 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14482804 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,539,044 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2561985 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5050594 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335990 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 518685 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 452563 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 465176 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81705 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 886638 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1012196 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 337185 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 388803 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 487739 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 382008 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1243403 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 458197 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159486 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| BANK & CREDIT CARD FEES | 104284 |
| RESEARCH | 97507 |
| DUES & SUBSCRIPTIONS | 80155 |
| REBATES | 52135 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -204040 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14952394 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6864325 | BOY |
| EOY | 6415758 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1077120 | BOY |
| EOY | 1169409 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56721 | BOY |
| EOY | 82069 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 308413 | BOY |
| EOY | 406123 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2731488 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1755121 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1156962 | BOY |
| EOY | 976367 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3008006 | BOY |
| EOY | 3502099 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 900555 | BOY |
| EOY | 1021645 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13372102 | BOY |
| EOY | 13573470 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2614498 | BOY |
| EOY | 1920494 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2536684 | BOY |
| EOY | 2450293 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1559327 | BOY |
| EOY | 1477543 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6710509 | BOY |
| EOY | 5848330 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6661593 | BOY |
| EOY | 7725140 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6661593 | BOY |
| EOY | 7725140 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13372102 | BOY |
| EOY | 13573470 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1069454 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -5907 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| 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 Separate | X | FinancialStatementSeparate |
| 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 | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 879279 | OtherCostOrOtherBasis |
| Depreciation | 663816 | Depreciation |
| Book Value | 215463 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 811519 | OtherCostOrOtherBasis |
| Depreciation | 624974 | Depreciation |
| Book Value | 186545 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1040690 | OtherCostOrOtherBasis |
| Depreciation | 466331 | Depreciation |
| Book Value | 574359 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 976367 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| ACCRUED INTEREST | 732 |
| DEFERRED COMPENSATION | 981405 |
| DEPOSITS AND OTHER ASSETS | 39508 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1021645 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED COMPENSATION PLAN OBLIGATION | $1,200,636 |
| DEFERRED RENT OBLIGATION | $276,907 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1477543 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 16496410 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -5907 | NetUnrealizedGainsInvestments |
| Other Revenues | 480469 | OtherRevenues |
| Revenue Not Rptd F990 | 474562 | RevenueNotRptdF990 |
| Revenue Subtotal | 16021848 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16021848 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15432863 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 480469 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 480469 | ExpensesNotRptdF990 |
| Expenses Subtotal | 14952394 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 14952394 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | MANAGEMENT HAS CONCLUDED THAT THE ASSOCIATION HAS MAINTAINED ITS EXEMPT STATUS AND THAT THERE ARE NO UNCERTAIN TAX POSITIONS THROUGH DECEMBER 31, 2012. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 480,469. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 480,469. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JANET O ESTEP | ||||||||||||||
| CEO & PRESIDENT | 441000 | 0 | 816600 | 0 | 2064 | 0 | 135385 | 0 | 13490 | 0 | 1408539 | 0 | 300000 | 0 |
| PAMELA B MOORE | ||||||||||||||
| CFO & SVP, ADMIN SERVICES | 197724 | 0 | 76000 | 0 | 538 | 0 | 15861 | 0 | 636 | 0 | 290759 | 0 | 0 | 0 |
| JANE LARIMER | ||||||||||||||
| EVP & GENERAL COUNSEL | 232637 | 0 | 233000 | 0 | 351 | 0 | 18639 | 0 | 8169 | 0 | 492796 | 0 | 0 | 0 |
| SCOTT LANG | ||||||||||||||
| SVP, ASSOCIATION SERVICES | 203741 | 0 | 138000 | 0 | 538 | 0 | 16342 | 0 | 11270 | 0 | 369891 | 0 | 0 | 0 |
| DEBORAH SHAW | ||||||||||||||
| MANAGING DIRECTOR ACH NETWORK RISK & | 178303 | 0 | 44500 | 0 | 351 | 0 | 14292 | 0 | 8169 | 0 | 245615 | 0 | 0 | 0 |
| MICHAEL HERD | ||||||||||||||
| MANAGING DIRECTOR ACH NETWORK RULES | 172972 | 0 | 60000 | 0 | 351 | 0 | 13866 | 0 | 12890 | 0 | 260079 | 0 | 0 | 0 |
| GEORGE THROCKMORTON | ||||||||||||||
| MANAGING DIRECTOR ADVANCED PAYMENT S | 159237 | 0 | 46000 | 0 | 351 | 0 | 12767 | 0 | 12818 | 0 | 231173 | 0 | 0 | 0 |
| SAMANTHA CARRIER | ||||||||||||||
| SR DIRECTOR ADVANCED PMT SOLUTIONS | 141131 | 0 | 24000 | 0 | 234 | 0 | 7068 | 0 | 12890 | 0 | 185323 | 0 | 0 | 0 |
| WILLIAM SULLIVAN | ||||||||||||||
| SR DIRECTOR & GROUP MGR GOV & GROUP | 130410 | 0 | 30500 | 0 | 351 | 0 | 10461 | 0 | 636 | 0 | 172358 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | NACHA IS A TRADE ASSOCIATION. ITS BYLAWS INCLUDE THREE DISTINCT MEMBERSHIP CLASSES INCLUDING DIRECT FINANCIAL INSTITUTION MEMBER, REGIONAL PAYMENTS ASSOCIATION MEMBER AND COUNCIL MEMBERSHIPS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CEO REVIEWS FORM 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | NEW DIRECTORS ARE PROVIDED A COPY OF THE COI POLICY DURING BOARD ORIENTATION AND ARE REQUIRED TO COMPLETE A DISCLOSURE FORM OF ACTUAL OR POTENTIAL CONFLICTS. EACH DIRECTOR IS RESPONSIBLE FOR PROVIDING NOTICE TO THE CHAIRMAN IF A CONFLICT OF INTEREST ARISES. THE CHAIRPERSON, IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, CONSIDERS ALL DISCLOSURES OF OTHER INTERESTS TO DETERMINE WHETHER A DIRECTOR CAN BE UNBIASED AND OBJECTIVE WHEN PARTICIPATING IN THE NACHA DECISION MAKING PROCESS. PRIOR TO EACH BOARD MEETING, A COMPLETE DISCLOSURE IS MADE OF ALL BOARD MEMBERS' COI FILINGS, INCLUDING THE DATE OF THE LAST FILING AND ALL POTENTIAL AND ACTUAL CONFLICTS, BUSINESS AND OTHER. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN INDEPENDENT COMPENSATION COMMITTEE ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THE CEO BASED ON PERFORMANCE AND INDEPENDENT COMPENSATION RESEARCH OF SIMILAR INDUSTRY, SIZE, SCOPE AND GEOGRAPHIC LOCATION. TOP MANAGEMENT AND KEY EMPLOYEE COMPENSATION IS APPROVED BY THE CEO BASED ON PERFORMANCE AND INDEPENDENT RESEARCH RELATIVE TO BOTH BANKING AND ASSOCIATION INDUSTRIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST AS REQUIRED UNDER DISCLOSURE REQUIREMENTS OF A 501(C)6 |