NATIONAL ASSOCIATION OF COUNTIES: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION OF COUNTIES (EIN 53-0190321)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-06-30
IRS object ID: 201121819349300507
Schema version: 2010v3.2
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
Form 990
Schedule C
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-06-30T09:22:03-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TATE AND TRYON	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2021 L STREET NW SUITE 400	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	530190321	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ASSOCIATION OF COUNTIES	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NATI	NameControl
Phone	2029424206	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVENUE NW NO 500	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID KEEN	Name
Title	CHIEF FINANCIAL OFFICER	Title
Phone	2029424206	Phone
Date Signed	2011-06-29	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DEBORAH G KOSNETT	Name
Phone	2022932200	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LARRY NAAKE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVENUE NW NO 500	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	22970087	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.NACO.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1946	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	TO STIMULATE THE CONTINUING IMPROVEMENT OF COUNTY GOVERNMENT; TO SPEAK NATIONALLY FOR COUNTY GOVERNMENT; TO CONTRIBUTE TO THE KNOWLEDGE AND AWARENESS OF THE HERITAGE AND FUTURE OF COUNTY GOVERNMENT; TO SERVE AS A LIASION BETWEEN THE NATION'S COUNTIES AND OTHER LEVELS OF GOVERNMENT; AND TO ACHIEVE UNDERSTANDING OF THE ROLE OF COUNTIES IN THE FEDERAL SYSTEM.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	128	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	128	NbrIndependentVotingMembers
Total Nbr Employees	95	TotalNbrEmployees
Total Nbr Volunteers	1159	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	8058322	ProgramServiceRevenuePriorYear
Program Service Revenue CY	7534287	ProgramServiceRevenueCY
Investment Income Prior Year	247406	InvestmentIncomePriorYear
Investment Income Current Year	557564	InvestmentIncomeCurrentYear
Other Revenue Prior Year	8963060	OtherRevenuePriorYear
Other Revenue Current Year	9563727	OtherRevenueCurrentYear
Total Revenue Prior Year	17268788	TotalRevenuePriorYear
Total Revenue Current Year	17655578	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1506100	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1416450	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	6003606	SalariesEtcPriorYear
Salaries Etc Current Year	5745031	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	9374715	OtherExpensePriorYear
Other Expenses Current Year	8875800	OtherExpensesCurrentYear
Total Expenses Prior Year	16884421	TotalExpensesPriorYear
Total Expenses Current Year	16037281	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	384367	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1618297	RevenuesLessExpensesCY
Total Assets BOY	32578273	TotalAssetsBOY
Total Assets EOY	36216547	TotalAssetsEOY
Total Liabilities BOY	8767653	TotalLiabilitiesBOY
Total Liabilities EOY	8751635	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	23810620	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	27464912	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO STIMULATE AND CONTRIBUTE TO THE IMPROVEMENT OF COUNTY GOVERNMENT THROUGHOUT THE UNITED STATES.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	3800000	Expense
Revenue	7600000	Revenue
Description	THE NATIONAL ASSOCIATION OF COUNTIES (NACO), IN PARTNERSHIP WITH STATE ASSOCIATIONS OF COUNTIES, ENDORSES A SECTION 457 DEFERRED COMPENSATION PROGRAM ADMINISTERED BY NATIONWIDE RETIREMENT SOLUTIONS (NRS). THE DEFERRED COMPENSATION PROGRAM OFFERS COUNTY EMPLOYEES A WAY TO AUGMENT RETIREMENT SAVINGS WHILE POSTPONING THE PAYMENT OF FEDERAL, AND IN MANY CASES, STATE INCOME TAXES. MORE THAN 360,000 COUNTY EMPLOYEES FROM OVER 1,700 COUNTIES CURRENTLY PARTICIPATE IN THE PROGRAM, WITH ACCUMULATED ASSETS OF MORE THAN $10.0 BILLION.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	2477762	Expense
Grants	15000	Grants
Description	LEGISLATIVE - THESE ACTIVITIES INCLUDE POLICY DEVELOPMENT AND ADVOCACY PROGRAMS ON BEHALF OF COUNTY GOVERNMENT. NACO PRESENTS THE COUNTY GOVERNMENT VIEW ON ALL LEGISLATION AND PROPOSED REGULATIONS TO CONGRESS AND THE ADMINISTRATION.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1604328	Expense
Revenue	2050602	Revenue
Description	CONFERENCES AND MEETINGS - NACO CONDUCTS THREE MAJOR CONFERENCES EACH YEAR: LEGISLATIVE, WESTERN INTERSTATE REGIONS, AND ANNUAL CONFERENCE AND EXPOSITION. THESE CONFERENCES AND MEETINGS PROVIDE EDUCATIONAL SEMINARS, AND TECHNICAL WORKSHOPS, AS WELL AS NETWORKING OPPORTUNITIES TO HELP IMPROVE THE EFFECTIVENESS AND EFFICIENCY OF THEIR COUNTY'S OPERATIONS AND PROGRAMS.	Description

Activity Other ActivityOther (5 entries)

ExpenseExpense	GrantsGrants	DescriptionDescription	RevenueRevenue
1401450	1401450	CONTRIBUTIONS AND OTHER MISC PROGRAMS- FUNDING TO PROVIDE FOR OPERATING COSTS OF RELATED ORGANIZATION.
303566		INFORMATION TECHNOLOGY CENTER
856371		PUBLIC AFFAIRS	2427
6638		COUNTY SERVICES
		MEMBERSHIP AND OTHER SERVICES	4895258

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2568025	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	1401450	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	4897685	TotalOfOtherProgramServiceRev
Total Program Service Expense	10450115	TotalProgramServiceExpense
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	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	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	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
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	1	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	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	1	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	37	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	95	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
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	128	NbrVotingGoverningBodyMembers
Number Independent Voting Members	128	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	1	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	1	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

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DAVID KEEN CHIEF FINANCIAL OFFICER	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2029424206	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVE NW STE 500	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (136 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
RONALD ANDERSON
BOARD MEMBER	1.00	X	0	0	0
ALLAN ANGEL
BOARD MEMBER	1.00	X	0	0	0
ELIZABETH ARCHULETA
BOARD MEMBER	1.00	X	0	0	0
BRENDA ARNOLD
BOARD MEMBER	1.00	X	0	0	0
SARA ARNOLD
BOARD MEMBER	1.00	X	0	0	0
THOMAS BARDWELL
BOARD MEMBER	1.00	X	0	0	0
LU BARRON
BOARD MEMBER	1.00	X	0	0	0
STANLEY BATEMON
BOARD MEMBER	1.00	X	0	0	0
PATRICIA BAUSCHER
BOARD MEMBER	1.00	X	0	0	0
TONY BENNETTE
BOARD MEMBER	1.00	X	0	0	0
FRANK BIGELOW
BOARD MEMBER	1.00	X	0	0	0
CINDY BOBBITT
BOARD MEMBER	1.00	X	0	0	0
TODD BONLARRON
BOARD MEMBER	1.00	X	0	0	0
ROY BROOKS
BOARD MEMBER	1.00	X	0	0	0
DICK BURKE
BOARD MEMBER	1.00	X	0	0	0
KEITH CARSON
BOARD MEMBER	1.00	X	0	0	0
LYNN CARTLIDGE
BOARD MEMBER	1.00	X	0	0	0
KATIE CASHION
BOARD MEMBER	1.00	X	0	0	0
GREG CASTANO
BOARD MEMBER	1.00	X	0	0	0
GEORGE COLE
BOARD MEMBER	1.00	X	0	0	0
CHARLES COMPTON
BOARD MEMBER	1.00	X	0	0	0
ROBERT COPE
BOARD MEMBER	1.00	X	0	0	0
PETER CORROON
BOARD MEMBER	1.00	X	0	0	0
WILLIAM COX
BOARD MEMBER	1.00	X	0	0	0
GREG COX
BOARD MEMBER	1.00	X	0	0	0
FRED CROSBY
BOARD MEMBER	1.00	X	0	0	0
WILLIAM DOHERTY
BOARD MEMBER	1.00	X	0	0	0
W BURRELL ELLIS
BOARD MEMBER	1.00	X	0	0	0
LEON EVANS
BOARD MEMBER	1.00	X	0	0	0
BERNARD FAZZINI
BOARD MEMBER	1.00	X	0	0	0
SAM FULTON
BOARD MEMBER	1.00	X	0	0	0
NESTOR GARCIA
BOARD MEMBER	1.00	X	0	0	0
JOSEPH GILES
BOARD MEMBER	1.00	X	0	0	0
MIKE GILLESPIE
BOARD MEMBER	1.00	X	0	0	0
GREGG GOSLIN
BOARD MEMBER	1.00	X	0	0	0
JANE HAGUE
BOARD MEMBER	1.00	X	0	0	0
JAMES HAM
BOARD MEMBER	1.00	X	0	0	0
MARC HAMLIN
BOARD MEMBER	1.00	X	0	0	0
SHARON HAMPSON
BOARD MEMBER	1.00	X	0	0	0
BILL HANSELL
BOARD MEMBER	1.00	X	0	0	0
NANCY HANSEN
BOARD MEMBER	1.00	X	0	0	0
CHRIS HARRIS
BOARD MEMBER	1.00	X	0	0	0
SALLY HEYMAN
BOARD MEMBER	1.00	X	0	0	0
CAROL HOLDEN
BOARD MEMBER	1.00	X	0	0	0
STEPHEN HOLT
BOARD MEMBER	1.00	X	0	0	0
RONALD HOUSEMAN
BOARD MEMBER	1.00	X	0	0	0
JAMES HUDELSON
BOARD MEMBER	1.00	X	0	0	0
ANTHONY HYDE
BOARD MEMBER	1.00	X	0	0	0
GERALD HYLAND
BOARD MEMBER	1.00	X	0	0	0
OLEN JACKSON
BOARD MEMBER	1.00	X	0	0	0
MIKE JACOBS
BOARD MEMBER	1.00	X	0	0	0
MICHAEL JEANES
BOARD MEMBER	1.00	X	0	0	0
MICHAEL JOHNSON
BOARD MEMBER	1.00	X	0	0	0
RANDY JOHNSON
BOARD MEMBER	1.00	X	0	0	0
CYNTHIA JOHNSON
BOARD MEMBER	1.00	X	0	0	0
TIM JOSI
BOARD MEMBER	1.00	X	0	0	0
DEREK KAWAKAMI
BOARD MEMBER	1.00	X	0	0	0
ANDREW KIMMEL
BOARD MEMBER	1.00	X	0	0	0
BILLY KING
BOARD MEMBER	1.00	X	0	0	0
LEE KLEIN
BOARD MEMBER	1.00	X	0	0	0
ELIZABETH KNISS
BOARD MEMBER	1.00	X	0	0	0
EVELYN KOLBE
BOARD MEMBER	1.00	X	0	0	0
LESLIE KORGEL
BOARD MEMBER	1.00	X	0	0	0
JOHN KOSTER
BOARD MEMBER	1.00	X	0	0	0
ANGELO KYLE
BOARD MEMBER	1.00	X	0	0	0
JONATHAN LABONTE
BOARD MEMBER	1.00	X	0	0	0
KEITH LANGENHAHN
BOARD MEMBER	1.00	X	0	0	0
DONALD LARSON
BOARD MEMBER	1.00	X	0	0	0
GAYLE LATHAM
BOARD MEMBER	1.00	X	0	0	0
JANE LEMASTER
BOARD MEMBER	1.00	X	0	0	0
LEIGH LENZMEIER
BOARD MEMBER	1.00	X	0	0	0
ILENE LIEBERMAN
BOARD MEMBER	1.00	X	0	0	0
RODNEY LONG
BOARD MEMBER	1.00	X	0	0	0
MARK LUTTRELL
BOARD MEMBER	1.00	X	0	0	0
HARLAN MADZEN
BOARD MEMBER	1.00	X	0	0	0
LOUIS MAGAZZU
BOARD MEMBER	1.00	X	0	0	0
LEE MAY
BOARD MEMBER	1.00	X	0	0	0
TIMOTHY MCCORMICK
BOARD MEMBER	1.00	X	0	0	0
MICHAEL MCGINLEY
BOARD MEMBER	1.00	X	0	0	0
LAURA MERRILL
BOARD MEMBER	1.00	X	0	0	0
KAREN MILLER
BOARD MEMBER	1.00	X	0	0	0
JUDY ANN MILLER
BOARD MEMBER	1.00	X	0	0	0
CAROL MOERHLE
BOARD MEMBER	1.00	X	0	0	0
THOMAS MULLANEY
BOARD MEMBER	1.00	X	0	0	0
WAYMON MUMFORD
BOARD MEMBER	1.00	X	0	0	0
JANIE MURRAY
BOARD MEMBER	1.00	X	0	0	0
MIKE MURRAY
BOARD MEMBER	1.00	X	0	0	0
OD NETTER
BOARD MEMBER	1.00	X	0	0	0
FRANK NEWTON
BOARD MEMBER	1.00	X	0	0	0
PATTY O'CONNOR
BOARD MEMBER	1.00	X	0	0	0
PATRICK PADILLA
BOARD MEMBER	1.00	X	0	0	0
TONI PAPPAS
BOARD MEMBER	1.00	X	0	0	0
DUANE PATRICK
BOARD MEMBER	1.00	X	0	0	0
CARL PIERSON
BOARD MEMBER	1.00	X	0	0	0
CHESTER PINTARELLI
BOARD MEMBER	1.00	X	0	0	0
JOSEPH PONTANILLA
BOARD MEMBER	1.00	X	0	0	0
TONI PRECKWINKLE
BOARD MEMBER	1.00	X	0	0	0
GRADY PRESTAGE
BOARD MEMBER	1.00	X	0	0	0
LYNDA RING ERICKSON
BOARD MEMBER	1.00	X	0	0	0
MANUEL RUIZ
BOARD MEMBER	1.00	X	0	0	0
JOHN RUSSELL
BOARD MEMBER	1.00	X	0	0	0
HARVEY RUVIN
BOARD MEMBER	1.00	X	0	0	0
JOHN SANDOVAL
BOARD MEMBER	1.00	X	0	0	0
JAMES SCAHILL
BOARD MEMBER	1.00	X	0	0	0
MICHELE SHERRER
BOARD MEMBER	1.00	X	0	0	0
HAL SMALLEY
BOARD MEMBER	1.00	X	0	0	0
JAMES SNYDER
BOARD MEMBER	1.00	X	0	0	0
ROBERT SPENCE
BOARD MEMBER	1.00	X	0	0	0
DON STAPLEY
BOARD MEMBER	1.00	X	634	0	0
WILLIAM STEINHAUS
BOARD MEMBER	1.00	X	0	0	0
ROBERT SUVER
BOARD MEMBER	1.00	X	0	0	0
JERRIE TIPTON
BOARD MEMBER	1.00	X	0	0	0
RUTH ANN TOBIAS
BOARD MEMBER	1.00	X	0	0	0
DANIEL TROY
BOARD MEMBER	1.00	X	0	0	0
JOHN TWOMEY
BOARD MEMBER	1.00	X	0	0	0
KENNETH ULMAN
BOARD MEMBER	1.00	X	0	0	0
GRANT VEEDER
BOARD MEMBER	1.00	X	0	0	0
BETTY LOU WARD
BOARD MEMBER	1.00	X	0	0	0
BONNIE WEBER
BOARD MEMBER	1.00	X	0	0	0
LARRY WHITE
BOARD MEMBER	1.00	X	0	0	0
ROBERT WIGGLESWORTH
BOARD MEMBER	1.00	X	0	0	0
PAUL WILSON
BOARD MEMBER	1.00	X	0	0	0
NOAH WOODS
BOARD MEMBER	1.00	X	0	0	0
RONALD YOUNG
BOARD MEMBER	1.00	X	0	0	0
GLEN WHITLEY
PRESIDENT	1.00	X	3207	0	0	X
LENNY ELIASON
1ST VICE PRESIDENT	1.00	X	0	0	0	X
CHRISTOPHER RODGERS
2ND VICE PRESIDENT	1.00	X	833	0	0	X
VALERIE BROWN
IMMEDIATE PAST PRESIDENT	1.00	X	1060	0	0	X
LARRY NAAKE
EXECUTIVE DIRECTOR	36.50		311630	10968	45117	X
DAVID KEEN
DIRECTOR, FINANCE & ADMIN	33.50		156750	19374	51431	X
EDWARD FERGUSON
DEPUTY EXECUTIVE DIRECTOR	20.00		103964	94820	61416		X
EDWIN ROSADO
LEGISLATIVE DIRECTOR	37.50		184992	0	31704		X
BERT JARREAU
CHIEF INFORMATION OFFICER	37.50		177473	0	29943		X
GEORGE GOODMAN
PUBLIC AFFAIRS DIRECTOR	34.00		142467	13405	33399		X
JEFFREY ARNOLD
DEPUTY LEGISLATIVE DIRECTOR	37.50		139556	0	24934			X
DONALD MURRAY
SENIOR POLICY ADVISOR	37.50		152102	0	19790			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1374668	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	138567	TotalReportableCompFrmRltdOrgs
Total Other Compensation	297734	TotalOtherCompensation
Number Individuals GT100 K	8	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
INVNT
138 SPRING STREET FLOOR 4	NEW YORK	NY	10012	CONVENTION MEDIA PRODUCTION	399823
WELL BREAD RESTAURANT SERVICES
4590 S STREET	RENO	NV	89502	CONFERENCE CATERING SERVICES	239603
SUSQTECH
PO BOX 825	WINCHESTER	VA	22604	WEBSITE REDESIGN TECH. SERVICES	176827

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
MEMBERSHIP DUES	900099	4895258	4895258
MEETINGS	900099	2050602	2050602
SPONSORSHIP	900099	586000		$586,000
PUBLICATION SALES	511190	2427	2427

Field	Value	IRS element (for citing)
Total Program Service Revenue	7534287	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	480737	TotalRevenueColumn
Exclusion	$480,737	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	9436973	TotalRevenueColumn
Related Or Exempt Function Income	7600000	RelatedOrExemptFunctionIncome
Exclusion	$1,836,973	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	274262	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	274300	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-38	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-38	TotalRevenueColumn
Exclusion	-$38	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	5117036	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	5040209	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	76827	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	76827	TotalRevenueColumn
Exclusion	$76,827	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
MISCELLANEOUS	900099	113746	$113,746
MARKETING FEES	900099	13046	$13,046

Field	Value	IRS element (for citing)
Total Other Revenue	126792	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	17655578	TotalRevenueColumn
Related Or Exempt Function Income	14548287	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$3,107,291	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	1416450	Total
Program Services	1416450	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1589609	Total
Program Services	904573	ProgramServices
Management And General	685036	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3048147	Total
Program Services	1484774	ProgramServices
Management And General	1563373	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	427750	Total
Program Services	284431	ProgramServices
Management And General	143319	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	345693	Total
Program Services	62352	ProgramServices
Management And General	283341	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	333832	Total
Program Services	215648	ProgramServices
Management And General	118184	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	12225	Total
Management And General	12225	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	36018	Total
Management And General	36018	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	45718	Total
Management And General	45718	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	206977	Total
Program Services	79252	ProgramServices
Management And General	127725	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	466167	Total
Program Services	341681	ProgramServices
Management And General	124486	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	466902	Total
Program Services	206983	ProgramServices
Management And General	259919	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	-19767	Total
Program Services	8431	ProgramServices
Management And General	-28198	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1337792	Total
Management And General	1337792	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	348677	Total
Program Services	166090	ProgramServices
Management And General	182587	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	109806	Total
Program Services	3251	ProgramServices
Management And General	106555	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1745884	Total
Program Services	1375601	ProgramServices
Management And General	370283	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2582	Total
Management And General	2582	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	665137	Total
Program Services	11705	ProgramServices
Management And General	653432	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	47252	Total
Program Services	5000	ProgramServices
Management And General	42252	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PURCHASED SERVICES	4611405	3800500	810905
SUBSCRIPTIONS	119130	78544	40586
PLAQUES, RECOGNITIONS &	16004	2909	13095
COST-SHARING AGREEMENT	-1339359	0	-1339359

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	-2750	Total
Program Services	1940	ProgramServices
Management And General	-4690	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	16037281	Total
Program Services	10450115	ProgramServices
Management And General	5587166	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	5951363	BOY
EOY	6993992	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2441487	BOY
EOY	2657467	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	408240	BOY
EOY	441506	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8007024	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	5267843	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3262747	BOY
EOY	2739181	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	17341837	BOY
EOY	19912282	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2774097	BOY
EOY	3000536	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	398502	BOY
EOY	471583	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	32578273	BOY
EOY	36216547	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1553023	BOY
EOY	1603828	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3513175	BOY
EOY	4362136	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3701455	BOY
EOY	2785671	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	8767653	BOY
EOY	8751635	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	23810620	BOY
EOY	27464912	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	23810620	BOY
EOY	27464912	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	32578273	BOY
EOY	36216547	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	1618297	ReconcilationRevenueExpenses
Reconcilation Other Changes	2035995	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	1	SubstantiallyAllDuesNondeduct
Only In House Lobbying	0	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	2830438	OtherCostOrOtherBasis
Depreciation	1020837	Depreciation
Book Value	1809601	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1882044	OtherCostOrOtherBasis
Depreciation	1354971	Depreciation
Book Value	527073	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3294542	OtherCostOrOtherBasis
Depreciation	2892035	Depreciation
Book Value	402507	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2739181	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (3 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
INVESTMENT IN NACO SERVICES CORPORATION	2784215	C
PUBLIC LANDS TRUST FUNDS	90456	F
NCCAE FUNDS	125865	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	3000536	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
OBLIGATIONS UNDER CAPITAL LEASE	$5,438
DEFERRED COMPENSATION	$471,583
DEFERRED RENT	$1,830,835
DUE TO AFFILIATES	$477,815

Field	Value	IRS element (for citing)
Total Of Amounts	2785671	TotalOfAmounts
Total Revenue	17655578	TotalRevenue
Total Expenses	16037281	TotalExpenses
Excess Or Deficit For Year	1618297	ExcessOrDeficitForYear
Net Unrealized GL On Investments	1235946	NetUnrealizedGLOnInvestments
Other	$800,049	OtherAmount
Total Adjustments	2035995	TotalAdjustments
Excess Or Deficit Per FS	3654292	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	19691573	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1235946	NetUnrealizedGainsInvestments
Other Revenues	525749	OtherRevenues
Revenue Not Rptd F990	1761695	RevenueNotRptdF990
Revenue Subtotal	17929878	RevenueSubtotal
Other Revenues Not Included	-274300	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-274300	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	17655578	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	16037281	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	16037281	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	16037281	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X:	THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND THEREFORE, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AT A MINIMUM, THE DECEMBER 31, 2007 THROUGH 2010 TAX YEARS ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES.
PART XI, LINE 8 - OTHER ADJUSTMENTS:		EQUITY IN EARNINGS OF SUBSIDIARY 525,749. RENTAL EXPENSES IN RENTAL EARNINGS 274,300.
		AUDITED FINANCIAL STATEMENTS ARE CONSOLIDATED TO INCLUDE NACO AND THE FINANCIAL ACTIVITIES OF THE RELATED ORGANIZATIONS AS OUTLINED IN SCHEDULE R, PARTS II AND IV. THE RECONCILIATION IN PARTS XII AND XIII IS TO THE NACO PORTION OF THE CONSOLIDATED FINANCIAL STATEMENTS. NACO DOES NOT RECEIVE A SEPARATE AUDITED FINANCIAL STATEMENT.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
NACO RESEARCH FOUNDATION
25 MASSACHUSETTS AVE STE 500	WASHINGTON	DC	20001	530241255	501(C)(3)	1401450	OPERATIONS
DIXIE STATE COLLEGE OF UTAH
225 SOUTH 700 EAST	ST GEORGE	UT	84770	876000488	GOVERNMENTAL	5000	OPERATIONS

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	2	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: NACO REQUIRES THAT GRANTS BE MANAGED WITH SOUND FINANCIAL MANAGEMENT POLICIES, ADEQUATE INTERNAL CONTROL SYSTEMS, COST-EFFICIENT PROCUREMENT PROCEDURES, AND DOCUMENTATION OF ALL EXPENDITURES AND PURCHASES. ALL FINANCIAL AND ACCOUNTING RECORDS SHOULD BE AVAILABLE FOR INSPECTION AND SHOULD BE RETAINED BASED ON NACO'S DOCUMENT RETENTION POLICY.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)

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
LARRY NAAKE
272251	9582	0	0	39379	1386	29702	1045	12449	438	353781	12451	0	0
DAVID KEEN
152724	18876	3560	440	466	58	19799	2447	15461	1911	192010	23732	0	0
EDWARD FERGUSON
100435	91602	2092	1908	1437	1310	13043	11896	6740	6147	123747	112863	0	0
EDWIN ROSADO
178467	0	4000	0	2525	0	23103	0	7239	0	215334	0	0	0
BERT JARREAU
172627	0	4000	0	846	0	21447	0	7239	0	206159	0	0	0
GEORGE GOODMAN
134721	12676	3656	344	4090	385	16758	1577	7841	738	167066	15720	0	0
JEFFREY ARNOLD
126583	0	4000	0	8973	0	17990	0	4414	0	161960	0	0	0
DONALD MURRAY
82977	0	0	0	69125	0	12023	0	5429	0	169554	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

Return ReferenceReturnReference

ExplanationExplanation

PART I, LINE 1A

COMPANION TRAVEL IS PAID FOR THE PRESIDENT AND FOR THE EXECUTIVE DIRECTOR AS PART OF THE COSTS RELATED TO THEIR TRAVEL EXPENSES WHILE ON OFFICIAL BUSINESS REPRESENTING NACO. THESE AMOUNTS ARE REPORTED AS INCOME ON FORMS W-2 AND 1099, AS REQUIRED. NACO ALSO PAYS FOR AIRLINE CLUB MEMBERSHIPS FOR THE EXECUTIVE DIRECTOR AND ELECTED OFFICERS; FEES ARE SHOWN ON W-2 OR 1099, RESPECTIVELY. MEMBERSHIP DUES IN A LOCAL SOCIAL CLUB ARE PAID BY NACO FOR THE USE OF NUMEROUS NACO EMPLOYEES, AND ARE CONSIDERED ONE OF THE COSTS OF NETWORKING AND EXPANDING BUSINESS RELATIONSHIPS FOR NACO.

PART I, LINE 4A

LARRY NAAKE PARTICIPATES IN A 457(F) PLAN THAT WAS FUNDED IN 2002, BUT TO WHICH CONTRIBUTIONS HAVE NOT BEEN MADE SINCE THAT YEAR. EARNINGS ON THE PLAN FOR 2010 WERE $13,241.

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship	COMMON BOARD MEMBERS	Relationship
Description Of Transaction	PLEASE SEE SCHEDULE R FOR ALL REPORTABLE TRANSACTIONS BETWEEN NACO AND THE NACO RESEARCH FOUNDATION.	DescriptionOfTransaction
Sharing Of Revenues	0	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
FORM 990, PART VI, SECTION A, LINE 1	NACO HAS AN EXECUTIVE COMMITTEE WHICH IS RESPONSIBLE FOR THE PROPERTY, FUNDS AND BUSINESS AFFAIRS OF THE ASSOCIATION IN THE ABSENCE OF THE BOARD. THE EXECUTIVE HAS AND MAY EXERCISE ALL POWERS OF AUTHORITY GRANTED TO THE BOARD. IT RECOMMENDS THE APPOINTMENT AND COMPENSATION OF THE EXECUTIVE DIRECTOR TO THE BOARD; MAY ESTABLISH SUCH POSITIONS AND SALARY SCHEDULES AS NECESSARY TO CONDUCT THE AFFAIRS OF THE ASSOCIATION, SUBJECT TO THE BOARD'S APPROVAL. THE EXECUTIVE COMMITTEE IS COMPOSED OF THE NACO PRESIDENT, PRESIDENT-ELECT, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, AND IMMEDIATE PAST PRESIDENT (THE MOST RECENT PAST PRESIDENT WHO IS STILL AN ELECTED COUNTY OFFICIAL OF AN ACTIVE NACO MEMBER). THE PRESIDENT CHAIRS THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 6	NACO HAS THE FOLLOWING CLASSES OF MEMBERSHIP: ACTIVE MEMBER COUNTIES SHALL BE THOSE COUNTY GOVERNMENTS WHICH CONTRIBUTE ANNUALLY TO THE FINANCIAL SUPPORT OF THE ASSOCIATION ACCORDING TO THE SCHEDULE OF DUES OR SERVICE FEES ADOPTED BY THE BOARD OF DIRECTORS. SEPARATE MEMBER CATEGORIES FOR ORGANIZATIONS OR INDIVIDUALS OTHER THAN COUNTIES MAY BE AUTHORIZED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7A	ACTIVE NACO MEMBERS, AS PREVIOUSLY DEFINED, ELECT BOARD MEMBERS IN CATEGORIES B, C, D, E AND F, AT THE ANNUAL NACO MEMBER CONFERENCE. CATEGORIES: B. ONE ELECTED OFFICIAL FROM EACH STATE WHICH HAS AN ACTIVE MEMBER COUNTY. C. TWELVE ELECTED OFFICIALS FROM ACTIVE MEMBER COUNTIES, ONE FROM EACH OF THE 12 STATES HAVING THE HIGHEST NUMBER OF VOTES AS CERTIFIED BY THE CREDENTIALS COMMITTEE BASED UPON NACO MEMBERSHIP AS OF 60 DAYS BEFORE THE FIRST DAY OF THE ANNUAL CONFERENCE, PROVIDED THAT SUCH STATE HAS EITHER 50 PERCENT OF ITS COUNTIES AS ACTIVE MEMBER COUNTIES OR HAS ACTIVE MEMBER COUNTIES REPRESENTING 50 PERCENT OF THE STATE'S POPULATION. D. ONE ELECTED COUNTY OFFICIAL FROM EACH STATE HAVING 100 PERCENT OF ITS COUNTIES AS ACTIVE MEMBERS. E. ONE ELECTED OFFICIAL FROM EACH REGIONAL DISTRICT THAT HAS BEEN AUTHORIZED BY THE BOARD AND APPROVED BY THE VOTING MEMBERS. F. ONE DIRECTOR FROM EACH AFFILIATE ORGANIZATION THAT HAS BEEN AUTHORIZED BY THE BOARD AND APPROVED BY THE VOTING MEMBERS. THE NUMBER OF DIRECTORS FROM CATEGORY F SHALL NOT EXCEED 25 PERCENT OF THE TOTAL NUMBER OF DIRECTORS ON THE BOARD. EACH ACTIVE MEMBER COUNTY IS ENTITLED TO AT LEAST ONE VOTE ON EVERY QUESTION PUT BEFORE THE ANNUAL CONFERENCE OR SPECIAL MEETINGS OF THE MEMBERSHIP. ACTIVE MEMBER COUNTIES WHOSE POPULATION REQUIRES THEM TO PAY MORE THAN $499 IN DUES ARE ENTITLED TO ONE ADDITIONAL VOTE FOR EACH ADDITIONAL $500 OR FRACTION THEREOF PAID IN THE YEAR IN WHICH THE MEETING IS HELD. DUES PAID SHALL NOT BE MORE THAN THE AMOUNT SPECIFIED IN THE APPROVED DUES SCHEDULE. EVERY FULLY PAID ACTIVE MEMBER SHALL BE ALLOWED TO VOTE. EACH COUNTY SHALL DETERMINE THE PERSON OR PERSONS (DELEGATES) WHO WILL CAST THE COUNTY'S VOTE(S). AN ELECTED OR APPOINTED COUNTY OFFICIAL OF A FULLY PAID ACTIVE MEMBER MAY CAST ALL OR ANY PORTION OF THE ACTIVE MEMBER'S TOTAL AUTHORIZED VOTE BUT NO FRACTION OF A WHOLE. ANY ACTIVE MEMBER MAY BUT IS NOT REQUIRED TO PERMIT ITS VOTES TO BE CAST BY ITS STATE AS A BLOCK.
FORM 990, PART VI, SECTION A, LINE 7B	THE NACO BOARD OF DIRECTORS SHALL HAVE GENERAL SUPERVISION, MANAGEMENT AND CONTROL OF THE BUSINESS AND PROPERTY OF THE ASSOCIATION, SUBJECT TO THE ARTICLES OF INCORPORATION, THESE BYLAWS, AND THE POLICIES ESTABLISHED BY A MAJORITY VOTE OF THE VOTING ACTIVE MEMBER COUNTIES OF THE ASSOCIATION AT THE ANNUAL CONFERENCE.
FORM 990, PART VI, SECTION B, LINE 11	THE NACO AUDIT COMMITTEE AND THE EXECUTIVE COMMITTEE, SUBSETS OF THE BOARD OF DIRECTORS, REVIEW THE DRAFT FORM 990 BEFORE FILING. UPON APPROVAL, THE FINAL FORM IS MADE AVAILABLE TO ALL BOARD MEMBERS VIA THE NACO WEBSITE.
	THE TERM OF OFFICE OF THE MEMBERS OF THE BOARD IS FOR ONE YEAR. IMMEDIATELY AFTER ELECTION OR APPOINTMENT TO THE BOARD, THEY ARE REQUIRED TO SIGN, AS A MATTER OF ORGANIZATIONAL POLICY, A CONFLICT OF INTEREST DISCLOSURE STATEMENT DEFINED BY NACO. THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER ARE ALSO REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSRE STATEMENT UPON ASSUMPTION OF OFFICE AND TO PROMPTLY REPORT AN CONFLICT OF INTEREST SITUATION THAT MAY ARISE WHILE THEY'RE IN OFFICE.	FORM 990, PART VI, SECTION B, LINE 12C
	CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT THE PROCESS GOES THROUGH A REVIEW AND APPROVAL BY INDEPENDENT PERSONS (EXECUTIVE COMMITTEE), COMPARABILITY DATA (REVIEW OF SALARIES AND BENEFITS OF EXECUTIVE DIRECTORS/PRESIDENT OF OTHER NON-PROFIT ORGANIZATIONS COMPARABLE TO NACO) AND PERFORMANCE EVALUATION BY THE EXECUTIVE BOARD. THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION, BASED UPON THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE, IS DECIDED AND APPROVED AT THE BOARD OF DIRECTORS MEETING HELD DURING THE NACO ANNUAL CONFERENCE. OTHER OFFICERS OR KEY EMPLOYEES: NACO PARTICIPATES IN LOCAL SALARY SURVEYS AND USES THE SURVEY RESULTS TO ENSURE THAT ITS SALARY STRUCTURES ARE COMPETITIVE AND COMPARABLE WITH SIMILAR POSITIONS FROM OTHER ORGANIZATIONS. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES SALARY LEVELS AND MERIT INCREASES BASED ON THE EMPLOYEE PERFORMANCE EVALUATION RATING AND RECOMMENDATION OF THE EMPLOYEE'S SUPERVISOR/DEPARTMENT DIRECTOR. THE BOARD OF DIRECTORS MEETS IN NOVEMBER/DECEMBER OF EACH YEAR TO DECIDE ON THE RATE OF EMPLOYEE SALARY INCREASE FOR THE FOLLOWING YEAR.	FORM 990, PART VI, SECTION B, LINE 15
	CORPORATE BY-LAWS AND ANNUAL REPORT ARE AVAILABLE ONLINE AT NACO'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO CONCERNED ENTITIES SUCH AS BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES OF NACO AND ITS AFFILIATED ORGANIZATIONS. FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST AND CAN ALSO BY ACCESSED VIA GUIDESTAR, A NON-PROFIT INFORMATION DATABASE.	FORM 990, PART VI, SECTION C, LINE 19
CHANGES IN NET ASSETS OR FUND BALANCES:	NET UNREALIZED GAINS ON INVESTMENTS: 1,235,946. EQUITY IN EARNINGS OF SUBSIDIARY 525,749. RENTAL EXPENSES IN RENTAL EARNINGS 274,300. TOTAL TO FORM 990, PART XI, LINE 5: 2,035,995.	FORM 990, PART XI, LINE 5:
	THIS PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.	FORM 990, PART XI, LINE 2C
	THE NATIONAL ASSOCIATION OF COUNTIES AND THE NACO RESEARCH FOUNDATION ARE SECTION 501(C) ORGANIZATIONS THAT SHARE BOARD MEMBERS. ALL NACO BOARD MEMBERS ARE ALSO MEMBERS OF THE FOUNDATION'S BOARD. PLEASE SEE SCHEDULES L AND R FOR ADDITIONAL INFORMATION REGARDING BUSINESS TRANSACTIONS BETWEEN THE TWO ENTITIES.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	NACO RESEARCH FOUNDATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVE	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
EIN	530241255	EIN
Primary Activities	EDUCATION	PrimaryActivities
Legal Domicile State	DE	LegalDomicileState
Exempt Code Section	501(C)(3)	ExemptCodeSection
Public Charity Status	509(A)(2)	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NACO	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	0	ControlledOrg

Form990 Schedule R Part III Form990ScheduleRPartIII

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	NACO FINANCIAL SERVICES CENTER	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSETTS AVENUE	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
EIN	593256887	EIN
Primary Activity	FINANCIAL SERVICES	PrimaryActivity
Legal Domicile State	DE	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NACO FINANCIAL SERVICES CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Predominant Income Type	UNRELATED	PredominantIncomeType
Disproportionate Allocations	1	DisproportionateAllocations
General Or Managing Partner	0	GeneralOrManagingPartner

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	NACO FINANCIAL SERVICES CORPORATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	25 MASSACHUSSETTS AVENUE NW	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20001	ZIPCode

Field	Value	IRS element (for citing)
EIN	521913476	EIN
Primary Activity	MANAGEMENT SERVICES	PrimaryActivity
Legal Domicile State	DE	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NACO	BusinessNameLine1

Field	Value	IRS element (for citing)
Type Of Entity	C	TypeOfEntity
Share Of Total Income	4846823	ShareOfTotalIncome
Share Of EOY Assets	3778793	ShareOfEOYAssets
Percentage Ownership	1.00000	PercentageOwnership

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	1	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	1	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	1	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
NACO RESEARCH FOUNDATION
B	1401450	CASH
NACO RESEARCH FOUNDATION
P	904599	CASH
NACO RESEARCH FOUNDATION
M	1162575	CASH
NACO RESEARCH FOUNDATION
N	1207719	CASH
NACO RESEARCH FOUNDATION
Q	480373	CASH