2012-08-10T08:00:15-05:00 2011-09-30 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2010-10-01 530226780 NATIONAL LEAGUE OF CITIES NATI 2026263063 1301 PENNSYLVANIA AVE NW NO 550 WASHINGTON DC 200041763 CARLSEN GRIFFITH 2026263063 2012-08-10 1 WILLIAM E TURCO CPA 3012963600 2010 2016-02-24 21:20:13Z DONALD J BORUT 1301 PENNSYLVANIA AVE NW NO 550 WASHINGTON DC 200041763 41294991 0 X WWW.NLC.ORG X 1924 IL MEMBERSHIP ORGANIZATION FORMED TO FURNISH INFORMATION AND SERVICES TO ASSIST MUNICIPALITIES, ELECTED OFFICIALS AND THE RESPECTIVE LEAGUES OF MUNICIPALITIES. 46 46 125 0 1076357 907128 0 0 13995810 13811089 1397912 2491964 675598 665648 16069320 16968701 0 0 0 0 9811064 10080863 0 0 0 6254712 6910234 16065776 16991097 3544 -22396 28238807 27132540 6024183 6100995 22214624 21031545 THE LARGEST AND OLDEST ORGANIZATION REPRESENTING AND PROMOTING CITIES AS CENTERS OF OPPORTUNITY, GOVERNANCE AND LEADERSHIP. 0 0 12848035 13017277 MEMBERSHIP SERVICES - VARIOUS CONSULTATION SERVICES FOR MEMBER STATES AND LEAGUES; SPONSORING SEMINARS; REPORTS TO MEMBERS BASED ON RESEARCH PERFORMED BY NLC. 12848035 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 134 0 1 125 1 1 1 0 0 0 0 0 X 46 46 0 0 0 0 1 1 0 1 1 0 0 1 1 0 0 1 1 1 0 0 DC X CARLSEN GRIFFITH CPA 2026263064 1301 PENNSYLVANIA AVE NW NO 550 WASHINGTON DC 200041763 HON JAMES MITCHELL JR 2.00 X X 0 0 0 HON TED ELLIS 2.00 X X 0 0 0 HON MARIE LOPEZ ROGERS 2.00 X X 0 0 0 HON RONALD O LOVERIDGE 2.00 X 0 0 0 HON JOHN DESTEFANO JR 2.00 X 0 0 0 HON JAMES C HUNT 2.00 X 0 0 0 HON BRIAN J O'NEILL 2.00 X 0 0 0 HON ULYSSES Z BONES ADDISON JR 2.00 X 0 0 0 HON DAVID BAKER 2.00 X 0 0 0 HON M MARGARET BATES 2.00 X 0 0 0 HON RALPH E BECKER 2.00 X 0 0 0 MR GEOFFREY C BECKWITH 2.00 X 0 0 0 HON CHARLES A BLANGO 2.00 X 0 0 0 HON CARL BREWER 2.00 X 0 0 0 MR KENNETH H BULLOCK 2.00 X 0 0 0 HON SHERI CAPEHART 2.00 X 0 0 0 HON NANCY CARTER 2.00 X 0 0 0 HON JULIAN CASTRO 2.00 X 0 0 0 HON CHRIS COLEMAN 2.00 X 0 0 0 HON SANDRA COLVIN-ROY 2.00 X 0 0 0 HON JOHN F COOK 2.00 X 0 0 0 MR JOHN A GARNER JR 2.00 X 0 0 0 MR DANIEL GILMARTIN 2.00 X 0 0 0 HON PAUL M GRESHAM 2.00 X 0 0 0 HON RAP HANKINS 2.00 X 0 0 0 HON TERRY HENDERSON 2.00 X 0 0 0 HON MELVIN L KIP HOLDEN 2.00 X 0 0 0 HON EDNA BRANCH JACKSON 2.00 X 0 0 0 HON JACQUELYN E JOHNSON 2.00 X 0 0 0 HON DENNIS KAVANAUGH 2.00 X 0 0 0 HON MELODEE COLBERT KEAN 2.00 X 0 0 0 HON GREG LEMKE 2.00 X 0 0 0 MR MICHAEL MCCAULEY 2.00 X 0 0 0 HON A KEITH MCDONALD 2.00 X 0 0 0 HON MARK MITCHELL 2.00 X 0 0 0 HON RON NATINSKY 2.00 X 0 0 0 HON LAURA W PADGETT 2.00 X 0 0 0 HON BERNARD C PARKS 2.00 X 0 0 0 HON GREGORY S PETTIS 2.00 X 0 0 0 HON DR CARMINE PRIORE 2.00 X 0 0 0 MR DAN ROSS 2.00 X 0 0 0 MR MICHAEL MIKE SITTIG 2.00 X 0 0 0 HON GENE SCHULTER 2.00 X 0 0 0 HON JOHN A SPRING 2.00 X 0 0 0 MS CAROLYN STAGER 2.00 X 0 0 0 HON HENRY WILSON 2.00 X 0 0 0 DONALD BORUT 37.00 X 348712 0 41549 CARLSEN GRIFFITH 37.00 X 131271 0 22827 CAROLYN COLEMAN 37.00 X 176851 0 20599 WILLIAM BARNES 37.00 X 155308 0 30098 AMY ELSBREE 37.00 X 162574 0 34915 ROBERT KEYES 37.00 X 136289 0 23298 CHRISTOPHER HOENE 37.00 X 129567 0 27804 JANICE PAULINE 34.00 X 129312 0 33243 1369884 0 234333 8 0 1 0 ESPINOZA CONSTRUCTION 7728 LITTLE RIVER TURNPIKE ANNANDALE VA 22003 CONSTRUCTION 189080 GANNETT OFFSET 6883 COMMERICAL DRIVE SPRINGFIELD VA 22159 PRINTING 188813 BALDWIN GRAPHICS 1301 PENNSYLVANIA AVE NW WASHINGTON DC 20004 PRINTING & REPRODUCTION 167125 WASHINGTON SPEAKERS BUREAU 1663 PRINCE STREET ALEXANDRIA VA 22314 SPEAKER 141141 DLA PIPER LLP 500 8TH STREET NW WASHINGTON DC 20004 LEGAL 139433 5 MEMBERSHIP DUES 900099 6712343 6712343 SERVICE FEES 900099 2681621 2681621 CONFERENCES & MEETINGS 900099 1935803 1299853 635950 SEMINARS 900099 1327532 1327532 CORPORATE PARTNERSHIPS 900099 968651 968651 185139 27277 157862 13811089 1483963 676582 807381 45338 45338 1709692 1282680 427012 427012 241913 185099 24051611 23043610 1008001 1008001 1008001 REIMBURSED REVENUES 900099 193298 193298 193298 16968701 13017277 1076357 2875067 740982 603370 137612 6515140 5311478 1203662 545800 440313 105487 1755745 1416411 339334 523196 422078 101118 157673 53749 103924 48775 16627 32148 107306 107306 823386 686136 137250 42237 42237 608970 337570 271400 218799 98448 120351 1431829 453709 978120 644671 416874 227797 1507572 1484197 23375 201244 64297 136947 83207 34134 49073 TAXES 313180 100061 213119 BAD DEBT EXPENSE 547904 175055 372849 LEASEHOLD EXPENSES 237834 187189 50645 DUES AND SUBSCRIPTIONS 182692 126489 56203 PROGRAM DEVELOPMENT RES 59042 59042 -306087 211265 -517352 16991097 12848035 4143062 0 2978 2916 840618 563777 1044698 1306034 341871 322976 9777428 9058411 849785 719017 18655605 7975178 3860803 14968599 2642449 1274043 28238807 27132540 277639 223357 5519793 4972631 226751 905007 6024183 6100995 X 22214624 21031545 22214624 21031545 28238807 27132540 X -22396 -1160683 X X 0 1 1 X 0 1 0 0 4340065 3991415 348650 5437363 5066996 370367 719017 INVESTMENT IN BUILDING PARTNERSHIP 3685693 C 245,905.786 SHS WESTERN ASSET FDS 2911525 F 417,095.584 SHS PIMCO FDS TOTAL RTN 4375333 F 228,377.198 SHS JP MORGAN TR I 2582946 F 28,188.741 SHS HARBOR FD INTL 1413102 F 14968599 RENT DEPOSITS 86341 DEFERRED RENT 145879 DEFERRED COMPENSATION 672787 905007 16968701 16991097 -22396 -1061181 -99502 -1160683 -1183079 19192223 -1061181 3291059 2229878 16962345 6356 6356 16968701 20795437 3804340 3804340 16991097 0 16991097 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: NLC AND NLCI ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISION OF SECTIONS 501(C)(4) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. ADDITIONALLY, NLCI QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. NLC GENERATES UNRELATED BUSINESS TAX INCOME FROM DEBT-FINANCED REAL PROPERTY RENTALS AND PERIODICAL ADVERTISING. DURING THE YEARS ENDED SEPTEMBER 30, 2011 AND 2010, NLC PAID FEDERAL INCOME TAXES OF $288,000 AND $260,000, RESPECTIVELY, AND DISTRICT OF COLUMBIA TAXES OF $32,000 AND $27,272, RESPECTIVELY. NLCS IS A FOR PROFIT CORPORATION WHICH IS SUBJECT TO INCOME TAX AND HAD NO NET INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2011 AND 2010. THE LEAGUE COMPLIES WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE LEAGUE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE LEAGUE IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS AND THEREFORE, NO TAX LIABILITIES HAVE BEEN RECORDED AS OF DECEMBER 31, 2011 AND 2010, OR ANY RELATED INTEREST AND PENALTIES INCLUDED IN THE BALANCE SHEETS OR STATEMENTS OF ACTIVITIES. GENERALLY, THE LEAGUE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: BOOK TO TAX DIFFERENCE -99,502. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCOME OF ORGANIZATIONS CONSOLIDATED ON FINANCIAL STATEMENTS 3,291,059. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON LINE 6B -93,146. BOOK TO TAX DIFERENCE PARTNERSHIP INCOME 99,502. PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF ORGANIZATIONS CONSOLIDATED ON FINANCIAL STATEMENTS 3,711,194. RENTAL EXPENSES REPORTED ON LINE 6B 93,146. X X X 0 0 0 0 0 0 0 0 0 DONALD BORUT 301450 0 0 0 47262 0 26849 0 15500 0 391061 0 0 0 CARLSEN GRIFFITH 131085 0 0 0 186 0 13179 0 10448 0 154898 0 0 0 CAROLYN COLEMAN 176851 0 0 0 0 0 12679 0 8720 0 198250 0 0 0 WILLIAM BARNES 155308 0 0 0 0 0 15398 0 15500 0 186206 0 0 0 AMY ELSBREE 162388 0 0 0 186 0 15788 0 19927 0 198289 0 0 0 ROBERT KEYES 136289 0 0 0 0 0 8598 0 15500 0 160387 0 0 0 CHRISTOPHER HOENE 129567 0 0 0 0 0 13104 0 15500 0 158171 0 0 0 JANICE PAULINE 129312 0 0 0 0 0 13191 0 20852 0 163355 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CITIES ARE THE MEMBERS OF THE ORGANIZATION AND LOCALLY ELECTED OFFICIALS - MAYORS AND COUNCIL MEMBERS AND THEIR STAFF ARE THE DIRECT BENEFICIARIES OF THE SERVICES PROVIDED. FORM 990, PART VI, SECTION A, LINE 7A THERE SHALL BE A BOARD OF DIRECTORS CONSISTING OF 40 MEMBERS AND THE NATIONAL LEAGUE PRESIDENT, FIRST VICE PRESIDENT, AND SECOND VICE PRESIDENT, PLUS ALL NATIONAL LEAGUE PAST PRESIDENTS IN ELECTIVE OFFICE IN A CITY, WHICH SHALL CONDUCT THE AFFAIRS OF THE NATIONAL LEAGUE WHEN REPRESENTATIVES OF THE MEMBERSHIP ARE NOT ASSEMBLED, INCLUDING, BY A MAJORITY VOTE OF BOARD OF DIRECTORS MEMBERS, DETERMINATION OR MODIFICATION OF NATIONAL MUNICIPAL POLICIES ON NATIONAL LEGISLATION AFFECTING CITIES. THE BOARD OF DIRECTORS MAY REFER TO THE MEMBERSHIP BY LETTER BALLOT ANY MATTER WHICH IS NOT OTHERWISE PROVIDED FOR IN THESE BYLAWS, THE VOTING THEREON TO BE AS PROVIDED IN SECTION 5 OF ARTICLE IV. TWENTY MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED EACH YEAR TO SERVE FOR A TERM OF TWO YEARS OR UNTIL THEIR SUCCESSORS ARE ELECTED AND QUALIFIED. THE TERM OF OFFICE OF ALL NEWLY-ELECTED BOARD MEMBERS SHALL COMMENCE IMMEDIATELY ON ADJOURNMENT OF THE ANNUAL BUSINESS MEETING. THE PRESIDENT AND FIRST VICE PRESIDENT SHALL BE CHAIRMAN AND VICE CHAIRMAN RESPECTIVELY OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY THE ORGANIZATIONS INDEPENDANT ACCOUNTING FIRM. ONCE IT IS PREPARED THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S SENIOR STAFF. THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD FOR REVIEW AND REVISION IF NEEDED. FORM 990, PART VI, SECTION B, LINE 12 THE CONFLICT OF INTEREST POLICY IS SIGNED BY EACH MEMBER OF THE BOARD OF DIRECTORS. THE BOARD MEMBERS ARE REQUIRED NOT TO ENGAGE IN ANY ACTIVITY THAT IS CONSIDERED TO CONFLICT WITH THE OPERATIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A FOR THE EXECUTIVE DIRECTOR - A SEARCH COMMITTEE IS ASSEMBLED, AND SALARY DETERMINED BY BENCH MARKETING SURVEY, COMPENSATION REPORTS AND INPUT FROM HR DIRECTOR. ALL OTHER STAFF ARE HIRED THROUGH THE HR DEPARTMENT AS GOVERNED BY THE HR POLICY MANUAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,061,181. BOOK TO TAX DIFFERENCE -99,502. TOTAL TO FORM 990, PART XI, LINE 5: -1,160,683. AUDIT COMMITTEE FORM 990, PAGE 12, PART XII, LINE 2C THE FINANCE COMMITTEE HAS SERVED PREVIOUSLY AS THE COMMITTEE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE AUDIT COMMITTEE WAS ESTABLISHED IN FISCAL YEAR 2011 BUT THE COMMITTEE APPOINTMENTS WERE NOT MADE UNTIL FISCAL YEAR 2012 AFTER THE FISCAL YEAR 2011 AUDIT WAS COMPLETED. THE AUDIT COMMITTEE IS NOW FULLY FUNCTIONING. THE AUDIT COMMITTEE IS NOW RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. NATIONAL LEAGUE OF CITIES INSTITUTE INC 1301 PENNSYLVANIA AVE NW WASHINGTON DC 20004 526055762 RESEARCH AND ANALYSIS ON LOCAL GOVERNMENTS DC 501(C)(3) LINE 11A, I NATIONAL LEAGUE OF CITIES 0 NATIONAL LEAGUE OF CITIES SERVICES INC 1301 PENNSYLVANIA AVE NW WASHINGTON DC 20004 522185034 PAYROLL SERVICES DC N/A C 415628 0.50000 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 NATIONAL LEAGUE OF CITIES SERVICES INC N 10080863 COST