THE CHURCH NETWORK: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- THE CHURCH NETWORK (EIN 41-6045530)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-06-13
- IRS object ID
- 201211659349300421
- Schema version
- 2011v1.2
- 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 | 2012-06-13T14:28:34-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PSK LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3001 MEDLIN DR STE 100 | AddressLine1 |
| City | ARLINGTON | City |
| State | TX | State |
| ZIP Code | 76015 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 416045530 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF | BusinessNameLine1 |
| Business Name Line2 | CHURCH BUSINESS ADMINISTRATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 9726997555 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 N CENTRAL EXPRESSWAY SUITE 914 | AddressLine1 |
| City | RICHARDSON | City |
| State | TX | State |
| ZIP Code | 75080 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SIMEON MAY | Name |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Phone | 9726997555 | Phone |
| Date Signed | 2012-06-07 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SUSAN HARRIS | Name |
| Phone | 8176643000 | Phone |
| Date Prepared | 2012-06-07 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DR JOSEPH BRIAN HILL CCA D MIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 700 | AddressLine1 |
| City | LEVELLAND | City |
| State | TX | State |
| ZIP Code | 79336 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1357346 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NACBA.NET | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1956 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | WE ARE AN ASSOCIATION OF CHURCHES AND INDIVIDUALS THAT EXISTS TO SERVE THE CHURCH BY ADVANCING PROFESSIONAL EXCELLENCE IN INDIVIDUALS SERVING CHRIST THROUGH ADMINISTRATION IN LOCAL CHURCHES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 93427 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -4958 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 26173 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 23556 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1198746 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1184185 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6088 | InvestmentIncomePriorYear |
| Investment Income Current Year | 16578 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 75741 | OtherRevenuePriorYear |
| Other Revenue Current Year | 86531 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1306748 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1310850 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 21583 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 10550 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 534263 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 549416 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 852995 | OtherExpensePriorYear |
| Other Expenses Current Year | 867157 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1408841 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1427123 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -102093 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -116273 | RevenuesLessExpensesCY |
| Total Assets BOY | 1246695 | TotalAssetsBOY |
| Total Assets EOY | 1105432 | TotalAssetsEOY |
| Total Liabilities BOY | 423506 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 430823 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 823189 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 674609 | NetAssetsOrFundBalancesEOY |
| Mission Description | WE ARE AN ASSOCIATION OF CHURCHES AND INDIVIDUALS THAT EXISTS TO SERVE THE CHURCH BY ADVANCING PROFESSIONAL EXCELLENCE IN INDIVIDUALS SERVING CHRIST THROUGH ADMINISTRATION IN LOCAL CHURCHES. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 515423 | Expense |
| Revenue | 569250 | Revenue |
| Description | PROVIDED TRAINING, MANAGEMENT RESOURCE MATERIAL AND SUPPORT NETWORK FOR CHURCH ADMINISTRATORS. THE ASSOCIATION PROVIDES BENEFITS TO CHURCHES THROUGHOUT THE UNITED STATES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 590436 | Expense |
| Revenue | 583687 | Revenue |
| Description | THE ASSOCIATION ARRANGES AN ANNUAL NATIONAL CONFERENCE FOR ITS MEMBERS. AT THE CONFERENCE, MEMBERS RECEIVE CONTINUING EDUCATION AND ARE ABLE TO NETWORK WITH COLLEAGUES AND VENDORS. APPROXIMATELY 600 CHURCH ADMINISTRATORS ATTEND THE ANNUAL CONVENTION. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 10550 | Expense |
| Grants | 10550 | Grants |
| Revenue | 31249 | Revenue |
| Description | THE ASSOCIATION HAS AN ENDOWMENT PROGRAM THAT FUNDS SCHOLARSHIPS AND GRANTS FOR PROGRAMS AND TRAINING. SEVERAL DOZEN ADMINISTRATORS ARE HELPED EACH YEAR. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1116409 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | true | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | SIMEON MAY | NamePerson |
| Telephone Number | 9726997555 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 N CENTRAL EXPY ST 914 | AddressLine1 |
| City | RICHARDSON | City |
| State | TX | State |
| ZIP Code | 75080 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DR JOSEPH BRIAN HILL CCA D MIN | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| JEREMY MOSER CCA | ||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 |
| ROSS BURTON CCA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| THOMAS D DANKLEFSEN CCA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| CYNTHIA B MCINVALE CCA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| DANA FICKLING CCA | ||||||
| VPRESIDENT/T | 2.00 | X | X | 0 | 0 | 0 |
| LAURA MIKUSH CCA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| REV RONALD W NEWHOUSE CCA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| DR JOHN J SCIBILIA CCA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| PHILL MARTIN | ||||||
| DEPUTY CEO | 40.00 | X | 73673 | 0 | 85711 | |
| SIMEON MAY | ||||||
| CEO | 40.00 | X | 57945 | 0 | 94130 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 131618 | TotalReportableCompFromOrg |
| Total Other Compensation | 179841 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 23556 | AllOtherContributions |
| Total Contributions | 23556 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| CONFERENCES | 541900 | 549727 | 549727 | |
| DUES | 541900 | 366883 | 366883 | |
| RESOURCE GUIDE | 611710 | 96435 | 96435 | |
| NEWSLETTER,CONFERENCE, DIR. | 511190 | 93427 | 93427 | |
| EDUCATION SERVICES | 611430 | 46464 | 46464 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31249 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31249 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1184185 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16578 | TotalRevenueColumn |
| Exclusion | $16,578 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 121126 | GrossSalesOfInventory |
| Cost Of Goods Sold | 46496 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 74630 | TotalRevenueColumn |
| Related Or Exempt Function Income | 74630 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| HEALTH CARE TAX CREDIT | 900099 | 9934 | $9,934 |
| MISCELLANEOUS REVENUE | 1967 | $1,967 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 11901 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1310850 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1165388 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 93427 | UnrelatedBusinessRevenue |
| Exclusion | $28,479 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10550 | Total |
| Program Services | 10550 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 284829 | Total |
| Program Services | 196532 | ProgramServices |
| Management And General | 88297 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162623 | Total |
| Program Services | 128266 | ProgramServices |
| Management And General | 34357 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15265 | Total |
| Program Services | 15265 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59092 | Total |
| Program Services | 59092 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27607 | Total |
| Program Services | 27607 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3794 | Total |
| Management And General | 3794 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10100 | Total |
| Management And General | 10100 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91275 | Total |
| Program Services | 91275 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39200 | Total |
| Management And General | 39200 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44724 | Total |
| Program Services | 44724 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CONFERENCES | 438496 | 438496 | |
| DEPRECIATION | 80117 | 80117 | |
| PRINTING | 62168 | 62168 | |
| BANK CARD FEES | 27025 | 27025 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70258 | Total |
| Program Services | 15409 | ProgramServices |
| Management And General | 54849 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1427123 | Total |
| Program Services | 1116409 | ProgramServices |
| Management And General | 310714 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7570 | BOY |
| EOY | 43627 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 347004 | BOY |
| EOY | 235659 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83311 | BOY |
| EOY | 100290 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23029 | BOY |
| EOY | 17259 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56183 | BOY |
| EOY | 57826 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 83322 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 82115 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3605 | BOY |
| EOY | 1207 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 389211 | BOY |
| EOY | 390502 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 336782 | BOY |
| EOY | 259062 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1246695 | BOY |
| EOY | 1105432 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27210 | BOY |
| EOY | 22782 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 396296 | BOY |
| EOY | 408041 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 423506 | BOY |
| EOY | 430823 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 411641 | BOY |
| EOY | 267473 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22337 | BOY |
| EOY | 16634 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 389211 | BOY |
| EOY | 390502 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 823189 | BOY |
| EOY | 674609 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1246695 | BOY |
| EOY | 1105432 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -116273 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -32307 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Church170b1 Ai | X | Church170b1Ai |
| General Explanation | THE NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION (NACBA) IS A PUBLIC CHARITY. PREVIOUSLY, THE ORGANIZATION HAS HELD ITSELF OUT TO QUALIFY AS A PUBLIC CHARITY UNDER BOX 9 ON PAGE 1 OF SCHEDULE A. THIS CLASSIFICATION COMES FROM IRC SECTION 509(A)(2). ALTHOUGH THE ORGANIZATION STILL FALLS UNDER THIS PUBLIC CHARITY CLASSIFICATION, THE NACBA BELIEVES THAT IT IS MORE ACCURATELY CLASSIFIED AS AN "ASSOCIATION OF CHURCHES" UNDER IRC SECTION 170(B)(1)(A)(I) AND HAS THEREFORE CHECKED BOX 1 ON THIS YEARS RETURN. THE ASSOCIATION HAS WRITTEN A LETTER OF REQUEST TO THE EXEMPT ORGANIZATION DETERMINATION DIVISION OF THE IRS REQUESTING TO RECEIVE THIS NEW CLASSIFICATION. | GeneralExplanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 411548 | BeginningOfYearBalance |
| Contributions | 31249 | Contributions |
| Investment Earnings Or Losses | -16648 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | -19013 | GrantsOrScholarships |
| End Of Year Balance | 407136 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 363528 | BeginningOfYearBalance |
| Contributions | 24567 | Contributions |
| Investment Earnings Or Losses | 45536 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | -22083 | GrantsOrScholarships |
| End Of Year Balance | 411548 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 345136 | BeginningOfYearBalance |
| Contributions | 17345 | Contributions |
| Investment Earnings Or Losses | 31442 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | -30393 | GrantsOrScholarships |
| End Of Year Balance | 363528 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.95910 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.04090 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 83322 | OtherCostOrOtherBasis |
| Depreciation | 82115 | Depreciation |
| Book Value | 1207 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1207 | TotalOfBookValueLandBuildings |
| Total Revenue | 1310850 | TotalRevenue |
| Total Expenses | 1427123 | TotalExpenses |
| Excess Or Deficit For Year | -116273 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -32307 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -32307 | TotalAdjustments |
| Excess Or Deficit Per FS | -148580 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1325039 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -32307 | NetUnrealizedGainsInvestments |
| Other Revenues | 46496 | OtherRevenues |
| Revenue Not Rptd F990 | 14189 | RevenueNotRptdF990 |
| Revenue Subtotal | 1310850 | RevenueSubtotal |
| Total Revenue Per Form990 | 1310850 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1473619 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 46496 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 46496 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1427123 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1427123 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | THE ASSOCIATION FOLLOWS THE INCOME TAXES TOPIC OF THE FASB ASC WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DE-RECOGNITION, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS SUCH, SIGNIFICANT TAX POSITIONS TAKEN BY THE ASSOCIATION INCLUDE ITS TAX EXEMPT STATUS AND DETERMINATION OF NET EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. THE ASSOCIATION HAS DETERMINED THAT NO UNCERTAIN TAX POSITIONS EXISTED AS OF DECEMBER 31, 2011 AND 2010; AS SUCH, A LIABILITY FOR INCOME TAX ASSOCIATED WITH UNCERTAIN TAX POSITIONS HAS NOT BEEN RECORDED. THE ASSOCIATION, FILES FEDERAL AND STATE TAX RETURNS. IN THE NORMAL COURSE OF BUSINESS THE ASSOCIATION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. |
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496 COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES -46,496 |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 2D | COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 44 | NumberOfRecipients |
| Amount Of Cash Grant | 10550 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | THE NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION OFFERS FINANCIAL ASSISTANCE FOR PROFESSIONAL DEVELOPMENT AND TRAINING TO ITS MEMBERS. THE MAXIMUM AMOUNT PER INDIVIDUAL IS 500 A YEAR. AN ENDOWMENT COMMITTEE REVIEWS THE APPLICATIONS AND APPROVES THEM ACCORDING TO FUNDS AVAILABLE. IF THE APPLICATION IS APPROVED, THE SCHOLARSHIP MONEY IS PAID DIRECTLY TO THE CONFERENCE, CERTIFICATION CENTER, OR LOCAL CHAPTER WORKSHOP OR SEMINAR THAT THE APPLICANT WILL BE ATTENDING. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|
| PHILL MARTIN | |||
| 73673 | 10680 | 75031 | 159384 |
| SIMEON MAY | |||
| 57945 | 11612 | 82518 | 152075 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FRINGE OR EXPENSE EXPLANATION | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | ReturnReference |
| Explanation | THE ORGANIZATION HAS AN ACCOUNTABLE REIMBURSEMENT PLAN FOR EMPLOYEES. TRAVEL REIMBURSEMENT REQUEST ARE SUBMITTED BASED UPON THE PLAN REQUIREMENTS. ANY REIMBURSEMENT FOR TRAVEL COMPANIONS IS INCLUDED AS INCOME ON THE EMPLOYEES ANNUAL W-2. NACBA IS AN ASSOCIATION OF CHURCHES UNDER IRC SECTION 170(B)(1)(A)(I) AND THEREFORE ANY INDIVIDUAL THAT IS LICENSED, ORDAINED, OR COMMISSIONED AND IS ENGAGED IN MINISTRY AS AN EMPLOYEE OF THE ORGANIZATION IS ELIGIBLE TO CLAIM A HOUSING ALLOWANCE. THE BOARD OF DIRECTORS SETS THE ANNUAL BASE WAGE FOR THE CEO AND THE DEPUTY CEO. THE CEO AND DEPUTY CEO INFORM THE BOARD OF THE AMOUNT OF BASE WAGE THAT IS REQUESTED TO BE DESIGNATED AS HOUSING ALLOWANCE FOR THE YEAR. SUBSTANTIATION OF AMOUNTS DESIGNATED AS HOUSING ALLOWANCE TAKE PLACE AT THE INDIVIDUAL LEVEL WHEN THE EMPLOYEE'S PERSONAL TAX RETURN IS FILED. THE IRS ONLY ALLOWS EXCLUSION FROM TAXATION OF HOUSING ALLOWANCE AMOUNTS TO THE EXTENT OF THE LESSER OF ACTUAL HOUSEHOLD EXPENSES INCURRED OR THE FAIR RENTAL VALUE OF THE PROPERTY LIVED IN. IN THE EVENT THE ACTUAL ELIGIBLE EXCLUSION AMOUNT IS LESS THAN THE DESIGNATED ALLOWANCE, THE EXCESS HOUSING ALLOWANCE BECOMES SUBJECT TO INCOME TAX ON THE INDIVIDUALS FORM 1040. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS MEMBERS WHO ARE CHURCHES AND INDIVIDUALS. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | OFFICERS AND DIRECTORS ARE PRESENTED BY THE GOVERNANCE COMMITTEE FOR ELECTION BY MEMBERS PRESENT AND VOTING DURING THE ANNUAL BUSINESS SESSION. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | THE NACBA IS A MEMBER BASED ORGANIZATION. THE BOARD OF DIRECTORS IS THE ORGANIZATION'S GOVERNING BODY AND DOES MAKE DECISIONS ON BEHALF OF THE ORGANIZATION. HOWEVER, THE BOARD OF DIRECTORS DOES HAVE THE MEMBERS VOTE ON CERTAIN ACTIONS TO BE TAKEN WHEN DEEMED NECESSARY. |
| OFFICERS WHO CANNOT BE REACHED | FORM 990, PAGE 6, PART VI, LINE 9 | DR. JOSEPH BRIAN HILL, CCA, D MIN. 400 E. 6TH STREET LITTLEFIELD, TX 79339-3320 JEREMY MOSER, CCA 5001 NEWPORT COAST DR. IRVINE, CA 92603-0164 ROSS BURTON, CCA 701 S. MAIN ST. JONESBORO, AR 72401-3547 THOMAS D. DANKLEFSEN, CCA 2650 COLUMBUS ST. GROVE CITY, OH 43123-2807 CYNTHIA B. MCINVALE, CCA 1914 EDGEWATER DR. ORLANDO, FL 32804-5898 DANA FICKLING, CCA 1000 PENN ST. FORT WORTH, TX 76102-3416 LAURA MIKUSH, CCA 414 GRANT ST. SEWICKLEY, PA 15143-1231 REV. RONALD W. NEWHOUSE, CCA 504 BIG BEND WAY, APT H OCEANSIDE, CA 92058-7904 DR. JOHN J. SCIBILIA, CCA 865 MADISON AVE. NEW YORK, NY 10021-4195 |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS ENGAGED AN INDEPENDENT HUMAN RESOURCES CONSULTING FIRM TO CONDUCT A COMPENSATION STUDY FOR THE CEO AND THE DEPUTY CEO POSITIONS. THIS FIRM UTILIZED FOUR INDUSTRY COMPENSATION SURVEYS FOR THEIR ANALYSIS. THE BOARD THEN USED THIS STUDY FOR DETERMINING APPROPRIATE COMPENSATION. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZTION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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