2012-06-13T14:28:34-05:00 2011-12-31 PSK LLP 3001 MEDLIN DR STE 100 ARLINGTON TX 76015 990 2011-01-01 416045530 NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION NATI 9726997555 100 N CENTRAL EXPRESSWAY SUITE 914 RICHARDSON TX 75080 SIMEON MAY 9726997555 2012-06-07 true SUSAN HARRIS 8176643000 2012-06-07 2011 2016-02-24 21:20:13Z DR JOSEPH BRIAN HILL CCA D MIN PO BOX 700 LEVELLAND TX 79336 1357346 false X WWW.NACBA.NET X 1956 MN 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. 9 9 6 300 93427 -4958 26173 23556 1198746 1184185 6088 16578 75741 86531 1306748 1310850 21583 10550 0 534263 549416 0 0 852995 867157 1408841 1427123 -102093 -116273 1246695 1105432 423506 430823 823189 674609 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. false false 515423 569250 PROVIDED TRAINING, MANAGEMENT RESOURCE MATERIAL AND SUPPORT NETWORK FOR CHURCH ADMINISTRATORS. THE ASSOCIATION PROVIDES BENEFITS TO CHURCHES THROUGHOUT THE UNITED STATES. 590436 583687 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. 10550 10550 31249 THE ASSOCIATION HAS AN ENDOWMENT PROGRAM THAT FUNDS SCHOLARSHIPS AND GRANTS FOR PROGRAMS AND TRAINING. SEVERAL DOZEN ADMINISTRATORS ARE HELPED EACH YEAR. 1116409 true false false false false false false false false true true false false false false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false true 7 0 true 6 true true true false false false false false false false false false false false X 9 9 false false false false true true true true true true true true true true true true true true true false false X SIMEON MAY 9726997555 100 N CENTRAL EXPY ST 914 RICHARDSON TX 75080 DR JOSEPH BRIAN HILL CCA D MIN 2.00 X X 0 0 0 JEREMY MOSER CCA 2.00 X X 0 0 0 ROSS BURTON CCA 2.00 X 0 0 0 THOMAS D DANKLEFSEN CCA 2.00 X 0 0 0 CYNTHIA B MCINVALE CCA 2.00 X 0 0 0 DANA FICKLING CCA 2.00 X X 0 0 0 LAURA MIKUSH CCA 2.00 X 0 0 0 REV RONALD W NEWHOUSE CCA 2.00 X 0 0 0 DR JOHN J SCIBILIA CCA 2.00 X 0 0 0 PHILL MARTIN 40.00 X 73673 0 85711 SIMEON MAY 40.00 X 57945 0 94130 131618 179841 false true false 23556 23556 CONFERENCES 541900 549727 549727 DUES 541900 366883 366883 RESOURCE GUIDE 611710 96435 96435 NEWSLETTER,CONFERENCE, DIR. 511190 93427 93427 EDUCATION SERVICES 611430 46464 46464 31249 31249 1184185 16578 16578 121126 46496 74630 74630 HEALTH CARE TAX CREDIT 900099 9934 9934 MISCELLANEOUS REVENUE 1967 1967 11901 1310850 1165388 93427 28479 10550 10550 284829 196532 88297 162623 128266 34357 15265 15265 59092 59092 27607 27607 3794 3794 10100 10100 91275 91275 39200 39200 44724 44724 CONFERENCES 438496 438496 DEPRECIATION 80117 80117 PRINTING 62168 62168 BANK CARD FEES 27025 27025 70258 15409 54849 1427123 1116409 310714 0 7570 43627 347004 235659 83311 100290 23029 17259 56183 57826 83322 82115 3605 1207 389211 390502 336782 259062 1246695 1105432 27210 22782 396296 408041 423506 430823 X 411641 267473 22337 16634 389211 390502 823189 674609 1246695 1105432 -116273 -32307 X true false false X 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. false false false false false false false 411548 31249 -16648 -19013 407136 363528 24567 45536 -22083 411548 345136 17345 31442 -30393 363528 0.95910 0.04090 false false false 83322 82115 1207 1207 1310850 1427123 -116273 -32307 -32307 -148580 1325039 -32307 46496 14189 1310850 1310850 1473619 46496 46496 1427123 1427123 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 true SCHOLARSHIPS 44 10550 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 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. X X true true X X X false false false false false false false false false PHILL MARTIN 73673 10680 75031 159384 SIMEON MAY 57945 11612 82518 152075 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A 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. 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.