2011-11-10T14:50:53-06:00 2010-12-31 PSK LLP 3001 MEDLIN DR STE 100 ARLINGTON TX 76015 990 2010-01-01 416045530 NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION NATI 9726997555 100 N CENTRAL EXPRESSWAY SUITE 914 RICHARDSON TX 75080 SIMEON MAY 9726997555 2011-10-24 true SUSAN HARRIS 8176643000 2011-11-10 2010 2016-03-07 17:11:31Z DR JOSEPH BRIAN HILL CCA D MIN PO BOX 700 LEVELLAND TX 79336 1362046 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 96355 -6685 30443 26173 1208062 1198746 7170 6088 73292 75741 1318967 1306748 21400 21583 0 515299 534263 0 0 1084127 852995 1620826 1408841 -301859 -102093 1404838 1246695 520554 423506 884284 823189 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 525712 589501 PROVIDED TRAINING, MANAGEMENT RESOURCE MATERIAL AND SUPPORT NETWORK FOR CHURCH ADMINISTRATORS. THE ASSOCIATION PROVIDES BENEFITS TO CHURCHES THROUGHOUT THE UNITED STATES. 565359 584678 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. 24044 21583 24567 THE ASSOCIATION HAS AN ENDOWMENT PROGRAM THAT FUNDS SCHOLARSHIPS AND GRANTS FOR PROGRAMS AND TRAINING. SEVERAL DOZEN ADMINISTRATORS ARE HELPED EACH YEAR. 1115115 true false false false false false false false false true true false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 12 0 true 6 true true true 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 RICHARD GIESLER CCA 2.00 X 0 0 0 PHIL MARTIN 40.00 X 90408 0 52680 SIMEON MAY 40.00 X 66713 0 71612 157121 124292 false false false 26173 26173 CONFERENCES 541900 552923 552923 DUES 541900 361567 361567 RESOURCE GUIDE 611710 119091 119091 NEWSLETTER,CONFERENCE, DIR. 511190 96355 96355 EDUCATION SERVICES 611430 44243 44243 24567 24567 1198746 6088 6088 130304 55298 75006 75006 MISCELLANEOUS REVENUE 900099 735 735 735 1306748 1177397 96355 6823 21583 21583 281413 194175 87238 163580 128608 34972 15265 15265 45784 45784 28221 28221 835 835 7500 7500 105784 105784 42147 42147 53691 53691 CONFERENCES 413649 413649 PRINTING 63150 63150 DEPRECIATION 55271 55271 BANK CARD FEES 27327 27327 TELEPHONE 23749 23749 59892 17878 42014 1408841 1115115 293726 0 603573 354574 95566 83311 22085 23029 55786 56183 91498 87893 7064 3605 323456 389211 297308 336782 1404838 1246695 137547 27210 383007 396296 520554 423506 X 520756 411641 40072 22337 323456 389211 884284 823189 1404838 1246695 -102093 40998 X false true true X 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 363528 24567 45536 -22083 411548 345136 17345 31442 -30393 363528 387060 22678 -60602 -4000 345136 0.94600 0.05400 false false false 91498 87893 3605 3605 1306748 1408841 -102093 40998 40998 -61095 1403044 40998 55298 96296 1306748 1306748 1464139 55298 55298 1408841 1408841 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ASSOCIATION FOLLOWS FASB ASC 740, INCOME TAXES, 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, 2010 AND 2009; 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 55,298 COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES -55,298 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 55,298 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 55,298 true SCHOLARSHIPS 58 21583 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. 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 THE 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. P.O. BOX 700 LEVELLAND, TX 79336-0700 JEREMY MOSER, CCA 5001 NEWPORT COAST DR. IRVINE, CA 92603-0164 ROSS BURTON, CCA 701 S. MAINT ST. JONESBORO, AR 72401-3547 THOMAS D. DANKLEFSEN, CCA 2710 COLUMBUS ST. GROVE CITY, OH 43123-2856 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 1606 MELISSA DR. GRAHAM, TX 76450-4703 RICHARD GIESLER, CCA 2300 N DILLEYS RD. GURNEE, IL 60031-1002 POLICIES AND PROCEDURES GOVERNING CHAPTERS FORM 990, PAGE 6, PART VI, LINE 10B THE ORGANIZATION DOES HAVE WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF CHAPTERS TO ENSURE THEIR OPERATIONS ARE CONSISTENT. 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.