NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT: Form 990, tax year 2023
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- Organization
- NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (EIN 52-1635159)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-01
- IRS object ID
- 202443069349301804
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-01T10:06:23-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | 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 | 2023-01-01 | 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 PETTY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2023671149 | PhoneNum |
| Signature | 2024-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SEAN MCELWANEY | PreparerPersonNm |
| PTIN | P01608821 | PTIN |
| Phone | 2022963306 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LAURA PETTY | 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 | $623,909 | 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 | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,925 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,959 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $556,555 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $613,638 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,875 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,312 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $561,355 | PYTotalRevenueAmt |
| CY Total Revenue | $623,909 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,500 | 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 | $448,605 | PYOtherExpensesAmt |
| CY Other Expenses | $644,351 | CYOtherExpensesAmt |
| PY Total Expenses | $450,105 | PYTotalExpensesAmt |
| CY Total Expenses | $645,851 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $111,250 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$21,942 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $536,512 | TotalAssetsBOYAmt |
| Total Assets EOY | $613,415 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $129,317 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $227,460 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $407,195 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $385,955 | 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 | $214,115 | ExpenseAmt |
| Grant | $1,500 | GrantAmt |
| Revenue | $462,763 | 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 Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $112,200 | ExpenseAmt |
| Desc | POLICY AND ADVOCACY: NACCED ADVOCATES FOR THE PRESERVATION OF AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROGRAMS, SPECIFICALLY COMMUNITY DEVELOPMENT BLOCK GRANT AND HOME INVESTMENT PARTNERSHIP. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $75,273 | ExpenseAmt |
| Desc | COMMUNICATIONS: NACCED PROVIDES MEMBERS WITH THE LATEST INFORMATION VIA NEWSLETTER AND SOCIAL MEDIA. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $34,400 | ExpenseAmt |
| Revenue | $150,875 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $34,400 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $150,875 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $435,988 | 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 | 27 | 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TONJA WEST-HAFNER PRES UNTIL | ||||||
| SEPTEMBER, THEN IMM. PAST PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM JOHNSTON IMMEDIATE | ||||||
| PAST PRESIDENT UNTIL SEPTEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LINDA JENKINS VICE PRESIDENT | ||||||
| UNTIL SEPTEMBER, THEN PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER DANIELS SECRETARY | ||||||
| TREASURER AS OF SEPTEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID SACKSSECRETARYTREASURER | ||||||
| UNTIL SEPTEMBER, THEN VICE PRES. | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY KEATING | ||||||
| REP TO NACO BOARD | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSH BECK | ||||||
| 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 | |
| DANA SJOSTROM | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARCOS YSMAEL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE ANDERSON | ||||||
| DIRECTOR AS OF SEPTEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE HAMLIN | ||||||
| DIRECTOR AS OF SEPTEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL HERDEG | ||||||
| DIRECTOR AS OF SEPTEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN AU | ||||||
| DIRECTOR UNTIL SEPTEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN CREAN | ||||||
| DIRECTOR UNTIL SEPTEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CRYSTAL LATIER | ||||||
| DIRECTOR UNTIL SEPTEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA PETTY | ||||||
| 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 | $480,011 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,959 | AllOtherContributionsAmt |
| Total Contributions | $2,959 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $301,310 | $301,310 |
| CONFERENCE & MEETING | 900099 | $161,453 | $161,453 |
| WORKSHOP REGISTRATION | 900099 | $150,875 | $150,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $613,638 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,312 | TotalRevenueColumnAmt |
| Exclusion | $7,312 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $623,909 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $613,638 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,312 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Program Services | $1,500 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $453,542 | TotalAmt |
| Program Services | $344,702 | ProgramServicesAmt |
| Management And General | $108,840 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,810 | TotalAmt |
| Management And General | $9,810 | 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 | $5,000 | TotalAmt |
| Program Services | $5,000 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,200 | TotalAmt |
| Program Services | $1,606 | ProgramServicesAmt |
| Management And General | $18,594 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,708 | TotalAmt |
| Program Services | $9,708 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,924 | TotalAmt |
| Program Services | $70,827 | ProgramServicesAmt |
| Management And General | $97 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,915 | TotalAmt |
| Program Services | $800 | ProgramServicesAmt |
| Management And General | $4,115 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| TRAINING | $65,965 | $65,965 | |
| PLAQUES | $1,845 | $1,845 | |
| DUES AND SUBSCRIPTIONS | $1,832 | $1,832 | |
| MISCELLANEOUS | $260 | $260 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $645,851 | TotalAmt |
| Program Services | $435,988 | ProgramServicesAmt |
| Management And General | $209,863 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,677 | BOYAmt |
| EOY | $416,513 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,889 | BOYAmt |
| EOY | $8,115 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,450 | BOYAmt |
| EOY | $5,800 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,547 | BOYAmt |
| EOY | $2,600 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,449 | BOYAmt |
| EOY | $177,887 | 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 | $536,512 | BOYAmt |
| EOY | $613,415 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,112 | BOYAmt |
| EOY | $53,665 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,205 | BOYAmt |
| EOY | $173,795 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,317 | BOYAmt |
| EOY | $227,460 | 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 | $382,698 | BOYAmt |
| EOY | $360,999 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,497 | BOYAmt |
| EOY | $24,956 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $407,195 | BOYAmt |
| EOY | $385,955 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $536,512 | BOYAmt |
| EOY | $613,415 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$21,942 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $702 | NetUnrlzdGainsLossesInvstAmt |
| 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 | $2,170 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,200 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,925 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,959 | CurrentTaxYearAmt |
| Total | $10,254 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $366,218 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $343,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $429,930 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $556,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $613,638 | CurrentTaxYearAmt |
| Total | $2,309,880 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $368,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $344,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $431,130 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $559,480 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $616,597 | CurrentTaxYearAmt |
| Total | $2,320,134 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,130 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,245 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,375 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,155 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,835 | CurrentTaxYearAmt |
| Total | $186,740 | 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 Minus4 Years | $7,130 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,245 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,375 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,155 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,835 | CurrentTaxYearAmt |
| Total | $186,740 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,133,394 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,548 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $699 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $97 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,312 | CurrentTaxYearAmt |
| Total | $13,531 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,548 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $699 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $97 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,312 | CurrentTaxYearAmt |
| Total | $13,531 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $250 | CurrentTaxYearMinus3YearsAmt |
| Total | $250 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $371,936 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $345,488 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $431,227 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $561,355 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $623,909 | CurrentTaxYearAmt |
| Total | $2,333,915 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91410 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92010 | PublicSupportPY509Pct |
| Investment Income CY | 0.00580 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00350 | 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 - 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 | $624,261 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $702 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $702 | RevenueNotReportedAmt |
| Revenue Subtotal | $623,559 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $350 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $350 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $623,909 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $645,501 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $645,501 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $350 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $350 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $645,851 | 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 WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEEDED 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 $453,542 FOR THE FOLLOWING: EXECUTIVE MANAGEMENT OF $172,000, MEMBERSHIP AND OPERATIONS SERVICES, EVENT SERVICES, FINANCIAL MANAGEMENT AND ACCOUNTING, MARKETING AND COMMUNICATIONS, INFORMATION TECHNOLOGY, AND VALUE-ADDED 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. ASSOCIATE, AFFILIATE, STUDENT, AND HONORARY 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 STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |