NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (EIN 52-1635159)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-09-26
IRS object ID: 202332699349300208
Schema version: 2022v5.0
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	2023-09-26T08:05:41-05:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	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	2023-09-05	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

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
PTIN	P01608821	PTIN
Phone	2022963306	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	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	$561,355	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	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,200	PYContributionsGrantsAmt
CY Contributions Grants	$2,925	CYContributionsGrantsAmt
PY Program Service Revenue	$429,930	PYProgramServiceRevenueAmt
CY Program Service Revenue	$556,555	CYProgramServiceRevenueAmt
PY Investment Income	$97	PYInvestmentIncomeAmt
CY Investment Income	$1,875	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$431,227	PYTotalRevenueAmt
CY Total Revenue	$561,355	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,565	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	$361,642	PYOtherExpensesAmt
CY Other Expenses	$448,605	CYOtherExpensesAmt
PY Total Expenses	$363,207	PYTotalExpensesAmt
CY Total Expenses	$450,105	CYTotalExpensesAmt
PY Revenues Less Expenses	$68,020	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$111,250	CYRevenuesLessExpensesAmt
Total Assets BOY	$415,857	TotalAssetsBOYAmt
Total Assets EOY	$536,512	TotalAssetsEOYAmt
Total Liabilities BOY	$119,276	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$129,317	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$296,581	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$407,195	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	$177,537	ExpenseAmt
Grant	$1,500	GrantAmt
Revenue	$442,805	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	$66,188	ExpenseAmt
Desc	COMMUNICATIONS: NACCED PROVIDES MEMBERS WITH THE LATEST INFORMATION VIA NEWSLETTER, SOCIAL MEDIA AND PODCAST.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$32,466	ExpenseAmt
Revenue	$113,750	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	$16,233	ExpenseAmt
Desc	POLICY AND ADVOCACY: NACCED ADVOCATES FOR THE PRESERVATION OF AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROGRAMS, SPECIFICALLY COMMUNITY DEVELOPMENT BLOCK GRANT AND HOME AND HOME INVESTMENT PARTNERSHIP.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$16,233	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$292,424	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	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	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
JIM JOHNSTON PRESIDENT
UNTIL SEPT THEN IMM. PAST PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
TONJA WEST-HAFNER
VP UNTIL SEPT., THEN PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
LINDA JENKINS SECRETARY
TREAS. UNTIL SEPT., 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
DAVID SACKS DIRECTOR
SECRETARY/TREASURER AS OF SEPT.	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTY MOFFETT
IMMEDIATE PAST PRESIDENT UNTIL SEPT.	2.00	Yes (X)		$0	$0	$0
SUSAN AU
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JOSH BECK
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
JOE RIDDLE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SYLVIA PARHAM
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MARCOS YSMAEL
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DANA SJOSTROM
DIRECTOR AS OF SEPT.	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	$343,466	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,925	AllOtherContributionsAmt
Total Contributions	$2,925	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	900099	$291,525	$291,525
CONFERENCE & MEETING	900099	$151,280	$151,280
WORKSHOP REGISTRATION	900099	$113,750	$113,750

Field	Value	IRS element (for citing)
Total Program Service Revenue	$556,555	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,875	TotalRevenueColumnAmt
Exclusion	$1,875	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$561,355	TotalRevenueColumnAmt
Related Or Exempt Func Income	$556,555	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,875	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	$309,610	TotalAmt
Program Services	$222,703	ProgramServicesAmt
Management And General	$86,907	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,525	TotalAmt
Management And General	$9,525	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$525	TotalAmt
Management And General	$525	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	$16,322	TotalAmt
Program Services	$590	ProgramServicesAmt
Management And General	$15,732	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,094	TotalAmt
Management And General	$1,094	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,842	TotalAmt
Program Services	$6,842	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$53,245	TotalAmt
Program Services	$53,116	ProgramServicesAmt
Management And General	$129	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,548	TotalAmt
Program Services	$1,018	ProgramServicesAmt
Management And General	$1,530	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
TRAINING	$40,484	$40,484
PLAQUES	$1,655		$1,655
MISCELLANEOUS	$1,174	$1,174
DUES AND SUBSCRIPTIONS	$581	$581

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$450,105	TotalAmt
Program Services	$292,424	ProgramServicesAmt
Management And General	$157,681	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$231,813	BOYAmt
EOY	$351,677	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$7,849	BOYAmt
EOY	$7,889	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,451	BOYAmt
EOY	$1,450	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,468	BOYAmt
EOY	$2,547	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$169,776	BOYAmt
EOY	$170,449	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	$415,857	BOYAmt
EOY	$536,512	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,161	BOYAmt
EOY	$4,112	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$112,115	BOYAmt
EOY	$125,205	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$119,276	BOYAmt
EOY	$129,317	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	$272,284	BOYAmt
EOY	$382,698	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,297	BOYAmt
EOY	$24,497	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$296,581	BOYAmt
EOY	$407,195	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$415,857	BOYAmt
EOY	$536,512	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$111,250	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$636	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	$3,562	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,170	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,200	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,925	CurrentTaxYearAmt
Total	$10,857	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$342,863	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$366,218	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$343,539	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$429,930	CurrentTaxYearMinus1YearAmt
Current Tax Year	$556,555	CurrentTaxYearAmt
Total	$2,039,105	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$346,425	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$368,388	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$344,539	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$431,130	CurrentTaxYearMinus1YearAmt
Current Tax Year	$559,480	CurrentTaxYearAmt
Total	$2,049,962	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$7,130	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,245	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$53,375	CurrentTaxYearMinus1YearAmt
Current Tax Year	$50,155	CurrentTaxYearAmt
Total	$156,905	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 Minus3 Years	$7,130	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,245	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$53,375	CurrentTaxYearMinus1YearAmt
Current Tax Year	$50,155	CurrentTaxYearAmt
Total	$156,905	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,893,057	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$993	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,548	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$699	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$97	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,875	CurrentTaxYearAmt
Total	$7,212	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$993	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,548	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$699	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$97	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,875	CurrentTaxYearAmt
Total	$7,212	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$250	CurrentTaxYearMinus2YearsAmt
Total	$250	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$347,418	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$371,936	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$345,488	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$431,227	CurrentTaxYearMinus1YearAmt
Current Tax Year	$561,355	CurrentTaxYearAmt
Total	$2,057,424	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92010	PublicSupportCY509Pct
Public Support PY509	0.95930	PublicSupportPY509Pct
Investment Income CY	0.00350	InvestmentIncomeCYPct
Investment Income PY	0.00330	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	$560,194	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$636	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$636	RevenueNotReportedAmt
Revenue Subtotal	$560,830	RevenueSubtotalAmt
Investment Expenses Not Incld	$525	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$525	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$561,355	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$449,580	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$449,580	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$525	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$525	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$450,105	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 (7 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 $309,610 FOR THE FOLLOWING: EXECUTIVE MANAGEMENT OF $162,331, 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 4	THE ORGANIZATION CHANGED ITS BY-LAWS IN SEPTEMBER 2022. THE SIGNIFICANT CHANGES INCLUDE ADDING STUDENT MEMBER (NON-VOTING) UNDER THE MEMBERSHIP SECTION.
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 STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.