NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (EIN 52-1635159)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-09-15
IRS object ID: 202202589349300045
Schema version: 2021v4.2
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 A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-09-15T12:29:26-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521853933	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JM&M	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1730 RHODE ISLAND AVE NW SUITE 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521635159	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ASSOCIATION FOR COUNTY	BusinessNameLine1Txt
Business Name Line2	COMMUNITY AND ECONOMIC DEVELOPMENT	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	2023671149	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 K STREET NW 3RD FLOOR	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20006	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LAURA DEMARIA	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2023671149	PhoneNum
Signature	2022-09-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LAURA	PersonFirstNm
Person Last	DEMARIA	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SEAN MCELWANEY	PreparerPersonNm
PTIN	P01608821	PTIN
Phone	2022963306	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LAURA DEMARIA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 K STREET NW 3RD FLOOR	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20006	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$431,227	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.NACCED.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	TO BUILD GENERATIONAL CAPACITY BY PROVIDING EDUCATION, RESOURCES, ADVOCACY, AND PEER SUPPORT THAT STRENGTHEN LOCAL GOVERNMENTS' ABILITY TO CREATE SUSTAINABLE COMMUNITIES AND EQUITABLE ECONOMIES, WITH SAFE AND AFFORDABLE HOUSING.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,000	PYContributionsGrantsAmt
CY Contributions Grants	$1,200	CYContributionsGrantsAmt
PY Program Service Revenue	$343,539	PYProgramServiceRevenueAmt
CY Program Service Revenue	$429,930	CYProgramServiceRevenueAmt
PY Investment Income	$699	PYInvestmentIncomeAmt
CY Investment Income	$97	CYInvestmentIncomeAmt
PY Other Revenue	$250	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$345,488	PYTotalRevenueAmt
CY Total Revenue	$431,227	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,613	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,565	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$330,370	PYOtherExpensesAmt
CY Other Expenses	$361,642	CYOtherExpensesAmt
PY Total Expenses	$331,983	PYTotalExpensesAmt
CY Total Expenses	$363,207	CYTotalExpensesAmt
PY Revenues Less Expenses	$13,505	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$68,020	CYRevenuesLessExpensesAmt
Total Assets BOY	$333,802	TotalAssetsBOYAmt
Total Assets EOY	$415,857	TotalAssetsEOYAmt
Total Liabilities BOY	$105,241	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$119,276	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$228,561	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$296,581	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO BUILD GENERATIONAL CAPACITY BY PROVIDING EDUCATION, RESOURCES, ADVOCACY, AND PEER SUPPORT THAT STRENGTHEN LOCAL GOVERNMENTS' ABILITY TO CREATE SUSTAINABLE COMMUNITIES AND EQUITABLE ECONOMIES, WITH SAFE AND AFFORDABLE HOUSING.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$71,083	ExpenseAmt
Desc	COMMUNICATIONS: NACCED PROVIDES MEMBERS WITH THE LATEST INFORMATION VIA NEWSLETTER, SOCIAL MEDIA AND PODCAST.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$71,134	ExpenseAmt
Grant	$1,565	GrantAmt
Revenue	$326,555	RevenueAmt
Desc	CONFERENCES AND MEETINGS: NACCED SPONSORS CONFERENCES AND MEETINGS TO EDUCATE MEMBERS ON BEST PRACTICES AND TECHNICAL ASSISTANCE IN AFFORDABLE HOUSING AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT. NACCED ALSO OFFERS A SCHOLARSHIP AWARD TO PROVIDE ASSISTANCE IN THE AMOUNT OF $1,500 TO AN UNDERGRADUATE OR GRADUATE STUDENT CURRENTLY ATTENDING AN AMERICAN COLLEGE OR UNIVERSITY WITH A CHOSEN FIELD OF STUDY THAT INCLUDES COURSE WORK IN THE AREAS OF AFFORDABLE HOUSING AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT, AND WHO EXHIBITS FINANCIAL NEED.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$30,550	ExpenseAmt
Revenue	$103,375	RevenueAmt
Desc	EDUCATION: NACCED PROVIDES EDUCATION FOR MEMBERS IN THE FORM OF WEBINARS AND IN-PERSON EDUCATION AND TRAININGS. NACCED ALSO SERVES AS AN EDUCATIONAL RESOURCE FOR THE PUBLIC ON HOUSING AND DEVELOPMENT ISSUES.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$15,275	ExpenseAmt
Desc	POLICY AND ADVOCACY: NACCED ADVOCATES FOR THE PRESERVATION OF AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROGRAMS, SPECIFICALLY CDBG AND HOME.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$15,275	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$188,042	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2023671149	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 K STREET NW 3RD FLOOR	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20006	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHRISTY MOFFETT
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
JIM JOHNSTON
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
SAMANTHA WHITLEY
SEC./TREASURER UNTIL 9/2021	2.00	Yes (X)	Yes (X)	$0	$0	$0
TONJA WEST HAFNER
SEC./TREASURER AS OF 9/2021	2.00	Yes (X)	Yes (X)	$0	$0	$0
MARY KEATING
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MARCOS YSMAEL
DIRECTOR	2.00	Yes (X)		$0	$0	$0
LINDA JENKINS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SUSAN AU
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DAVID SACKS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
KEVIN CREAN
DIRECTOR	2.00	Yes (X)		$0	$0	$0
CRYSTAL LATIER
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SYLVIA PARHAM
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JOE RIDDLE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DANNY TYLUKI
DIRECTOR UNTIL 2/2021	2.00	Yes (X)		$0	$0	$0
LAURA DEMARIA
EXECUTIVE DIRECTOR	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 K STREET NW 3RD FLOOR	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20006	ZIPCd

Field	Value	IRS element (for citing)
Services	MGT SERVICES INCL. EXEC DIR. COMP	ServicesDesc
Compensation	$314,433	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,200	AllOtherContributionsAmt
Total Contributions	$1,200	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	900099	$263,830	$263,830
WORKSHOP REGISTRATION	900099	$102,975	$102,975
CONFERENCE & MEETING	900099	$62,725	$62,725
PODCAST	900099	$400	$400

Field	Value	IRS element (for citing)
Total Program Service Revenue	$429,930	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$97	TotalRevenueColumnAmt
Exclusion	$97	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$431,227	TotalRevenueColumnAmt
Related Or Exempt Func Income	$429,930	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$97	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,565	TotalAmt
Program Services	$1,565	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$283,719	TotalAmt
Program Services	$183,902	ProgramServicesAmt
Management And General	$99,817	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,245	TotalAmt
Management And General	$9,245	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$350	TotalAmt
Management And General	$350	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt
Program Services	$1,000	ProgramServicesAmt
Management And General	$5,000	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,797	TotalAmt
Management And General	$4,797	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,347	TotalAmt
Management And General	$5,347	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$146	TotalAmt
Program Services	$146	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$213	TotalAmt
Program Services	$95	ProgramServicesAmt
Management And General	$118	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,632	TotalAmt
Management And General	$4,632	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
TRAINING	$29,594	$29,594
BANK CHARGES	$10,020	$10,020
BAD DEBT	$5,000	$5,000
PLAQUES	$1,334		$1,334

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,245	TotalAmt
Management And General	$1,245	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$363,207	TotalAmt
Program Services	$188,042	ProgramServicesAmt
Management And General	$175,165	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$143,495	BOYAmt
EOY	$231,813	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$7,845	BOYAmt
EOY	$7,849	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$8,275	BOYAmt
EOY	$2,451	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,654	BOYAmt
EOY	$1,468	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$170,033	BOYAmt
EOY	$169,776	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,500	BOYAmt
EOY	$2,500	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$333,802	BOYAmt
EOY	$415,857	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,621	BOYAmt
EOY	$7,161	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$102,620	BOYAmt
EOY	$112,115	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$105,241	BOYAmt
EOY	$119,276	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$202,964	BOYAmt
EOY	$272,284	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,597	BOYAmt
EOY	$24,297	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$228,561	BOYAmt
EOY	$296,581	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$333,802	BOYAmt
EOY	$415,857	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$68,020	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,562	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,170	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,200	CurrentTaxYearAmt
Total	$9,432	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$340,303	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$342,863	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$366,218	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$343,539	CurrentTaxYearMinus1YearAmt
Current Tax Year	$429,930	CurrentTaxYearAmt
Total	$1,822,853	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$341,803	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$346,425	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$368,388	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$344,539	CurrentTaxYearMinus1YearAmt
Current Tax Year	$431,130	CurrentTaxYearAmt
Total	$1,832,285	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$34,115	CurrentTaxYearMinus1YearAmt
Current Tax Year	$34,115	CurrentTaxYearAmt
Total	$68,230	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$34,115	CurrentTaxYearMinus1YearAmt
Current Tax Year	$34,115	CurrentTaxYearAmt
Total	$68,230	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,764,055	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$763	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$993	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,548	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$699	CurrentTaxYearMinus1YearAmt
Current Tax Year	$97	CurrentTaxYearAmt
Total	$6,100	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$763	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$993	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,548	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$699	CurrentTaxYearMinus1YearAmt
Current Tax Year	$97	CurrentTaxYearAmt
Total	$6,100	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$240	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year	$250	CurrentTaxYearMinus1YearAmt
Total	$490	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$342,806	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$347,418	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$371,936	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$345,488	CurrentTaxYearMinus1YearAmt
Current Tax Year	$431,227	CurrentTaxYearAmt
Total	$1,838,875	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95930	PublicSupportCY509Pct
Public Support PY509	0.97540	PublicSupportPY509Pct
Investment Income CY	0.00330	InvestmentIncomeCYPct
Investment Income PY	0.00430	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 240. 2020 AMOUNT: $ 250.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$430,877	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$430,877	RevenueSubtotalAmt
Investment Expenses Not Incld	$350	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$350	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$431,227	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$362,857	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$362,857	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$350	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$350	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$363,207	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	NACCED BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1A	THE EXECUTIVE COMMITTEE, WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, REPRESENTATIVE TO THE NACO BOARD, AND IMMEDIATE PAST PRESIDENT, MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION, REPORTING TO THE BOARD AT ITS NEXT SUCCEEDING MEETING.
FORM 990, PART VI, SECTION A, LINE 3	THE NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (NACCED) HAS ENTERED INTO A MANAGEMENT CONTRACT WITH SMITHBUCKLIN. UNDER THE TERMS OF THIS AGREEMENT, NACCED MAKES PAYMENTS TO SMITHBUCKLIN WHICH COVER STAFF SALARIES AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY NACCED DURING THE CURRENT FISCAL YEAR WERE $283,719 FOR THE FOLLOWING: EXECUTIVE MANAGEMENT OF $152,749, MEMBERSHIP AND OPERATIONS SERVICES, EVENT SERVICES, FINANCIAL MANAGEMENT AND ACCOUNTING, MARKETING AND COMMUNICATIONS, AND INFORMATION TECHNOLOGY SERVICES. SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF NACCED.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS REGULAR MEMBERS WITH VOTING RIGHTS. HONORARY, AFFILIATE AND ASSOCIATE MEMBERS OF THE ORGANIZATION HAVE NO VOTING RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7A	ALL REGULAR MEMBERS IN GOOD STANDING MAY ATTEND THE ANNUAL MEETING OF THE ASSOCIATION DURING THE THIRD QUARTER OF THE CALENDAR YEAR AND ELECT THE MEMBERS AND OFFICERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	THE GOVERNING BOARD ASSIGNS MANAGEMENT THE RESPONSIBILITY OF REVIEWING THE FORM 990. THE BOARD MEMBERS ALSO RECEIVE A COMPLETE COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.