2025-11-17T17:43:22+00:00 2024-12-31 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-01-01 530190321 NATIONAL ASSOCIATION OF COUNTIES NATI 2023936226 660 North Capitol Street 400 Washington DC 20001 JANET FERNANDES DIRECTOR OF FINANCE 2025-11-17 true TODD TERESCO P00247720 7038930600 2025-11-17 2024 2025-03-06 01:10:19Z MATTHEW CHASE 660 North Capitol Street 400 Washington DC 20001 71525831 false X www.naco.org X 1935 DE THE NATIONAL ASSOCIATION OF COUNTIES (NACO) IS THE ONLY NATIONAL ORGANIZATION THAT REPRESENTS COUNTY GOVERNMENTS IN THE UNITED STATES.FOUNDED IN 1935, NACO ASSISTS AMERICA'S 3,069 COUNTIES IN PURSUINGEXCELLENCE IN PUBLIC SERVICE TO PRODUCE HEALTHY, VIBRANT, SAFE AND RESILIENT COUNTIES. NACO PROMOTES SOUND PUBLIC POLICIES, FOSTERS COUNTYSOLUTIONS TO SAVE COUNTIES AND TAXPAYERS MONEY. 131 131 150 150 0 0 11938171 11635757 2674300 5313533 12144173 11965288 26756644 28914578 2500000 2910000 0 7967087 8187942 0 0 13954691 13604380 24421778 24702322 2334866 4212256 116710487 121079645 33398324 35593337 83312163 85486308 X STRENGTHEN AMERICA'S COUNTIES false false 5670341 0 0 COUNTY SERVICES - THESE ACTIVITIES INCLUDE ONGOING RESEARCH ON ISSUES OF IMPORTANCE TO COUNTIES, RESPONDING TO INQUIRIES FROM AND ABOUT COUNTIES, MANAGING A PEER-TO-PEER NETWORK OF EXPERT COUNTY OFFICIALS, HOSTING A CLEARING HOUSE OF INFORMATION ABOUT GRANTS FOR WHICH COUNTIES ARE ELIGIBLE, AND DISSEMINATING WRITTEN MATERIALS.NACO ALSO FACILITATES EDUCATIONAL PROGRAMS AT NACO'S CONFERENCES AND LEADERSHIP TRAINING FOR COUNTY OFFICIALS. 3655376 4688309 CONFERENCES AND MEETINGS - NACO HOLDS THREE MAJOR CONFERENCES EACH YEAR, LEGISLATIVE, ANNUAL AND WESTERN INTERSTATE REGION CONFERENCES AND MEETING AFFORD COUNTY OFFICIAL THE OPPORTUNITY TO LEARN AND GATHER INFORMATION TO HELP IMPROVE THE EFFECTIVENESS AND EFFICIENCY OF THEIR COUNTY'S OPERATIONS AND PROGRAMS. 3157703 340376 LEGISLATIVE - THROUGH NACO'S MEMBER MEETINGS AND COMMITTEES, THIS DEPARTMENT DEVELOPS NATIONAL LEGISLATIVE POLICY IN SUPPORT OF AMERICA'S COUNTIES AND FOR REPRESENTATION TO CONGRESS AND FEDERAL AND EXECUTIVE AGENCIES TO CONGRESS AND THE ADMINISTRATION, NACO PRESENTS THE COUNTY GOVERNMENT VIEW ON THE LEGISLATIVE AND PROPOSED REGULATIONS AFFECTING COUNTIES. 2910000 2910000 CONTRIBUTIONS AND OTHER MISC PROGRAMS - FUNDING TO PROVIDE FOR OPERATING COSTS OF RELATED ORGANIZATION, THE NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION (NACORF). NACORF'S CHARITABLE MISSION IS TO ASCERTAIN, DEVELOP, AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC IN GENERAL, AND FOR THE SPECIFIC EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS. 2762566 6567894 Membership Services 1967682 39178 PUBLIC AFFAIRS 7640248 2910000 6607072 20123668 false false false false true false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false false false false true true true false false true 35 0 150 true false false false false true true false false false X 131 131 false false false false true true true true true false false false true true true true true true true false false false X THE ORGANIZATION 2023936226 660 NORTH CAPITOL STREET NO 400 WASHINGTON DC 20001 ChiefDan Eggleston DIRECTOR 1.0 0 X 0 0 0 ColJohn Aubrey DIRECTOR 1.0 0 X 0 0 0 HonAlexander Mirabella DIRECTOR 1.0 0 X 0 0 0 HonAllan Angel DIRECTOR 1.0 0 X 0 0 0 HonAmy Chandler DIRECTOR 1.0 0 X 0 0 0 HonAngelo Kyle DIRECTOR 1.0 0 X 0 0 0 HonArlyn Bradshaw DIRECTOR 1.0 0 X 0 0 0 HonBob Dixon DIRECTOR 1.0 0 X 0 0 0 HonBradley Carlyon DIRECTOR 1.0 0 X 0 0 0 HonBrandon Ellison DIRECTOR 1.0 0 X 0 0 0 HonCalvin Newsom DIRECTOR 1.0 0 X 0 0 0 HonCathy Stacey DIRECTOR 1.0 0 X 0 0 0 HonChokwe Pitchford DIRECTOR 1.0 0 X 0 0 0 HonChristian Leinbach DIRECTOR 1.0 0 X 0 0 0 HonChristopher Constance DIRECTOR 1.0 0 X 0 0 0 HonChristopher Rodgers DIRECTOR 1.0 0 X 0 0 0 HonCindy Mills DIRECTOR 1.0 0 X 0 0 0 HonDaniel McCoy DIRECTOR 1.0 0 X 0 0 0 HonDanielle Bethell DIRECTOR 1.0 0 X 0 0 0 HonDavid Carter DIRECTOR 1.0 0 X 0 0 0 HonDavid Crowley DIRECTOR 1.0 0 X 0 0 0 HonDavid Meyer DIRECTOR 1.0 0 X 0 0 0 HonDavid Nicholson DIRECTOR 1.0 0 X 0 0 0 HonDebbie Lieberman DIRECTOR 1.0 0 X 0 0 0 HonDebbie Wise DIRECTOR 1.0 0 X 0 0 0 HonDenise Winfrey DIRECTOR 1.0 0 X 0 0 0 HonEd Booth DIRECTOR 1.0 0 X 0 0 0 HonFelix Lopez DIRECTOR 1.0 0 X 0 0 0 HonFrank Williams DIRECTOR 1.0 0 X 0 0 0 HonGeorge Dunlap DIRECTOR 1.0 0 X 0 0 0 HonGeorge Hartwick DIRECTOR 1.0 0 X 0 0 0 HonGerard Saiz DIRECTOR 1.0 0 X 0 0 0 HonGrant Veeder DIRECTOR 1.0 0 X 0 0 0 HonGreg Puckett DIRECTOR 1.0 0 X 0 0 0 HonHelen Stone DIRECTOR 1.0 0 X 0 0 0 HonJames Gore DIRECTOR 1.0 0 X 0 0 0 HonJason Bellows DIRECTOR 1.0 0 X 0 0 0 HonJason Strouf DIRECTOR 1.0 0 X 0 0 0 HonJD Clark DIRECTOR 1.0 0 X 0 0 0 HonJeffrey Huffman DIRECTOR 1.0 0 X 0 0 0 HonJerry Demings DIRECTOR 1.0 0 X 0 0 0 HonJerry Taylor DIRECTOR 1.0 0 X 0 0 0 HonJim Schmidt DIRECTOR 1.0 0 X 0 0 0 HonJoe Briggs DIRECTOR 1.0 1.0 X 0 0 0 HonJohn O'Grady DIRECTOR 1.0 0 X 0 0 0 HonJoshua Pedrozo DIRECTOR 1.0 0 X 0 0 0 HonJoshua Skavdahl DIRECTOR 1.0 0 X 0 0 0 HonKathryn Barger DIRECTOR 1.0 0 X 0 0 0 HonKathryn Starkey DIRECTOR 1.0 0 X 0 0 0 HonKathy Ackerman DIRECTOR 1.0 0 X 0 0 0 HonKeith Becker DIRECTOR 1.0 0 X 0 0 0 HonKeith Carson DIRECTOR 1.0 0 X 0 0 0 HonKenny Haymon DIRECTOR 1.0 0 X 0 0 0 HonKenton Ward DIRECTOR 1.0 0 X 0 0 0 HonKipukai Kualii DIRECTOR 1.0 0 X 0 0 0 HonKurt Gibbs DIRECTOR 1.0 0 X 0 0 0 HonLarry White DIRECTOR 1.0 0 X 0 0 0 HonLee Constantine DIRECTOR 1.0 0 X 0 0 0 HonLena Fowler DIRECTOR 1.0 0 X 0 0 0 HonLenny Eliason DIRECTOR 1.0 0 X 0 0 0 HonLisa Janicki DIRECTOR 1.0 0 X 0 0 0 HonMarcia Lamb DIRECTOR 1.0 0 X 0 0 0 HonMarilyn Kirkpatrick DIRECTOR 1.0 0 X 0 0 0 HonMartha Schrader DIRECTOR 1.0 0 X 0 0 0 HonMary Ann Borgeson DIRECTOR 1.0 0 X 0 0 0 HonMary Jo McGuire DIRECTOR 1.0 0 X 0 0 0 HonMary Kuney DIRECTOR 1.0 0 X 0 0 0 HonMary Tinkler DIRECTOR 1.0 0 X 0 0 0 HonMelissa Daub DIRECTOR 1.0 0 X 0 0 0 HonMerceria Ludgood DIRECTOR 1.0 0 X 0 0 0 HonMichael Logsdon DIRECTOR 1.0 0 X 0 0 0 HonMichael McGinley DIRECTOR 1.0 0 X 0 0 0 HonMiles Menetrey DIRECTOR 1.0 0 X 0 0 0 HonOz Nesbitt Sr DIRECTOR 1.0 0 X 0 0 0 HonPerry Turner DIRECTOR 1.0 0 X 0 0 0 HonPeter Baldacci DIRECTOR 1.0 0 X 0 0 0 HonRay Long DIRECTOR 1.0 0 X 0 0 0 HonRenee Couch DIRECTOR 1.0 0 X 0 0 0 HonRichard Crouch DIRECTOR 1.0 0 X 0 0 0 HonRicky Hatch DIRECTOR 1.0 0 X 0 0 0 HonRodney Dial DIRECTOR 1.0 0 X 0 0 0 HonRodney Ellis DIRECTOR 1.0 0 X 0 0 0 HonRon Berry DIRECTOR 1.0 1.0 X 0 0 0 HonRon Burrows DIRECTOR 1.0 0 X 0 0 0 HonRoy Brooks DIRECTOR 1.0 0 X 0 0 0 HonRudy Molera DIRECTOR 1.0 0 X 0 0 0 HonSarah Benatar DIRECTOR 1.0 0 X 0 0 0 HonShannon Jones DIRECTOR 1.0 0 X 0 0 0 HonSharon Green Middleton DIRECTOR 1.0 0 X 0 0 0 HonSharyn Pohlman DIRECTOR 1.0 0 X 0 0 0 HonSheri Lund DIRECTOR 1.0 0 X 0 0 0 HonStan Ponstein DIRECTOR 1.0 0 X 0 0 0 HonSue Lee Loy DIRECTOR 1.0 0 X 0 0 0 HonTammy Tincher DIRECTOR 1.0 0 X 0 0 0 HonTarryl Clark DIRECTOR 1.0 0 X 0 0 0 HonTerry Wolf DIRECTOR 1.0 0 X 0 0 0 HonTim Sumner DIRECTOR 1.0 0 X 0 0 0 HonTimothy Boncoskey DIRECTOR 1.0 0 X 0 0 0 HonTodd Patzer DIRECTOR 1.0 0 X 0 0 0 HonTommy Waters DIRECTOR 1.0 0 X 0 0 0 HonToni Preckwinkle DIRECTOR 1.0 0 X 0 0 0 HonVarlin Higbee DIRECTOR 1.0 0 X 0 0 0 HonVic Pearson DIRECTOR 1.0 0 X 0 0 0 HonWaymon Mumford DIRECTOR 1.0 0 X 0 0 0 HonWendy Piper DIRECTOR 1.0 0 X 0 0 0 HonWes McCart DIRECTOR 1.0 0 X 0 0 0 HonWilliam Novotny DIRECTOR 1.0 0 X 0 0 0 JudgeGary Moore DIRECTOR 1.0 0 X 0 0 0 MrDavid Connor DIRECTOR 1.0 0 X 0 0 0 MrDavid Weden DIRECTOR 1.0 0 X 0 0 0 MrGordon Watkins DIRECTOR 1.0 0 X 0 0 0 MrJhonathan Aragon DIRECTOR 1.0 0 X 0 0 0 MrJonathan Vlaming DIRECTOR 1.0 0 X 0 0 0 MrJudd Freed DIRECTOR 1.0 0 X 0 0 0 MrMichael Zurlo DIRECTOR 1.0 0 X 0 0 0 MrOrrin Bailey DIRECTOR 1.0 0 X 0 0 0 MrPatrick Veraguth DIRECTOR 1.0 0 X 0 0 0 MrPhillip Trujillo DIRECTOR 1.0 0 X 0 0 0 MrRichard Sanders DIRECTOR 1.0 0 X 0 0 0 MrRobert Hill DIRECTOR 1.0 0 X 0 0 0 MrRobert Wilson DIRECTOR 1.0 0 X 0 0 0 MrScott Arndt DIRECTOR 1.0 0 X 0 0 0 MrScott Sorrel DIRECTOR 1.0 0 X 0 0 0 MrTomas Talamante DIRECTOR 1.0 0 X 0 0 0 MsCarol Moehrle DIRECTOR 1.0 0 X 0 0 0 MsClaudia Tuck DIRECTOR 1.0 0 X 0 0 0 MsDeirdre Araujo DIRECTOR 1.0 0 X 0 0 0 MsJayne Sabaitis DIRECTOR 1.0 0 X 0 0 0 MsJennifer Finch DIRECTOR 1.0 0 X 0 0 0 MsMary Keating DIRECTOR 1.0 0 X 0 0 0 MsNichole Coleman DIRECTOR 1.0 0 X 0 0 0 MsTiffany Stewart-Stanley DIRECTOR 1.0 0 X 0 0 0 ASHLEIGH HOLAND Chief Program Officer 20.0 20.0 X 0 194170 26709 BRIAN NAMEY Chief Public Affairs Officer 40.0 0 X 175165 0 31586 MARK RITACCO Director of Government Affairs 40.0 0 X 228317 0 31778 TERYN ZMUDA Chief Economist & Director 20.0 20.0 X 0 228980 32419 DANIEL MELGOZA Chief of Operations 20.0 20.0 X 122978 122978 32204 DEBORAH STOUTAMIRE Chief Administrative Officer 20.0 20.0 X 199029 199029 32438 MATTHEW CHASE CEO/Executive Director 20.0 20.0 X 385593 385593 72424 1111082 1130750 259558 false true false Marx Production 4151 W Lindbergh Way Chandler AZ 85226 AV and Production Services 904428 Washington Hilton 1919 Connecticut Ave Washington DC 20009 Hoteling Service and Food &Beverages 460711 Freeman P O Box 650036 Dallas TX 75265 AV and Production Services 345215 BDO PO Box 642743 Pittsburgh PA 15264 Audit and Tax Services 189063 RSM 1861 International Drive Suite 400 McLean VA 22102 Technology Consultant Service 167861 5 0 MEMBERSHIP DUES 900099 6567894 6567894 CONFERENCES &MEETINGS 900099 4688309 4688309 LEGISLATIVE AND PUBLIC AFFAIRS 900099 379554 379554 0 0 0 0 11635757 2695479 2695479 12369233 12369233 130137 825594 -695457 0 -695457 -695457 44403713 41785659 2618054 0 2618054 2618054 OTHER FEES 900099 291512 291512 0 0 0 0 291512 28914578 11635757 0 17278821 2910000 2910000 6186390 4514128 1672262 228427 228427 1633162 1464682 168480 139963 139963 1031732 849604 182128 39103 39103 113962 113962 128414 128414 0 0 0 0 702604 412545 290059 17465 17465 259670 259670 642994 523776 119218 140502 140502 3574489 3211516 362973 267866 48753 219113 61792 61792 FINANCIAL SERVICES 6377094 6188664 188430 SUBSCRIPTIONS 174198 174198 MISCELLANEOUS EXPENSES 71138 71138 TAXES 1326 1326 31 0 31 0 24702322 20123668 4578654 0 6134764 7415885 1035317 1134995 0 0 0 0 560931 922542 8043255 3799285 4626241 4243970 83479721 84939270 2134302 4210496 0 18739211 18212487 116710487 121079645 4220661 4514045 3290730 4126989 0 0 25886933 26952303 33398324 35593337 X 83312163 85486308 83312163 85486308 116710487 121079645 X 4212256 655602 -2693713 X X false true true false true false false 5056594 2340653 2715941 96020 62974 33046 2890641 1395658 1494983 4243970 OPERATING LEASE ASSET 17173024 DEFERRED COMPENSATION ASSETS 1026967 FINANCE LEASE ROU 12496 18212487 Federal Income Taxes OPERATING LEASE LIABILITIES 25913770 DEFERRED COMPENSATION LIABILITY 1026967 FINANCE LEASE LIABILITY 11566 26952303 X 30395774 655602 825594 1481196 28914578 0 0 28914578 25527916 825594 825594 24702322 0 0 24702322 Schedule D, Part XI 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 XI AND XII IS TO THE NACO PORTION OF THE CONSOLIDATED FINANCIAL STATEMENTS. NACO DOES NOT RECEIVE A SEPARATE AUDITED FINANCIAL STATEMENT. Schedule D, Part XII 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 XI AND XII IS TO THE NACO PORTION OF THE CONSOLIDATED FINANCIAL STATEMENTS. NACO DOES NOT RECEIVE A SEPARATE AUDITED FINANCIAL STATEMENT. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote NACO IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER THE PROVISIONS OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, NACO MAY BE SUBJECT TO TAX ON THEIR UNRELATED BUSINESS INCOME ACTIVITIES. THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. RECOGNIZED UNCERTAIN INCOME TAX POSITIONS ($0 AT DECEMBER 31, 2024 AND 2023) ARE MEASURED AT THE LARGEST AMOUNT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURRED. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2021 AND PRIOR. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSES - 825594 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 825594 true NACO RESEARCH FOUNDATION 600 N CAPITOL ST NW WASHINGTON DC 20001 530241255 501(C)(3) 2910000 OPERATIONS 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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. AL FINANCIAL AND ACCOUNTING RECORDS SHOULD BE AVAILABLE FOR INSPECTION AND SHOULD BE RETAINED BASED ON NACO'S DOCUMENT RETENTION POLICY. X X true true X true false false false false false false true false TERYN ZMUDA Chief Economist & Director 0 209180 0 18000 0 1800 0 32419 0 0 0 261399 0 0 ASHLEIGH HOLAND Chief Program Officer 0 171395 0 20000 0 2775 0 26709 0 0 0 220879 0 0 BRIAN NAMEY Chief Public Affairs Officer 173815 0 0 0 1350 0 31586 0 0 0 206751 0 0 0 MARK RITACCO Director of Government Affairs 206517 0 20000 0 1800 0 31778 0 0 0 260095 0 0 0 DANIEL MELGOZA Chief of Operations 102078 102078 20000 20000 900 900 16102 16102 0 0 139080 139080 0 0 DEBORAH STOUTAMIRE Chief Administrative Officer 198354 198354 0 0 675 675 16219 16219 0 0 215248 215248 0 0 MATTHEW CHASE CEO/Executive Director 251175 251175 107500 107500 26918 26918 36212 36212 0 0 421805 421805 0 0 Schedule J, Part I, Line 1a Travel for companions COMPANION TRAVEL IS PAID FOR THE OFFICERS AND FOR THE EXECUTIVE DIRECTOR AS PART OF THE COSTS RELATED TO THEIR TRAVEL EXPENSE 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. Schedule J, Part I, Line 1a Health or social club dues or initiation fees MEMBERSHIP DUES IN 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. Schedule J, Part I, Line 4a Severance or change-of-control payment Anna Amselle-Chief Financial Officer $157,988.25 Schedule J, Part I, Line 7 Non-fixed payments THE NACO EXECUTIVE DIRECTOR HAS AN ANNUAL BONUS OPTION, WHICH IS TO BE BASED ON THE PERFORMANCE OBJECTIVES DETERMINED ANNUALLY BY THE NACO OFFICERS. THE OFFICERS WILL EVALUATE HIS PERFORMANCE EACH MAY AND DETERMINE HIS ANNUAL BONUS AMOUNT. ADDITIONALLY, DURING EMPLOYEE PERFORMANCE REVIEWS, SUPERVISORS CAN RECOMMEND THAT EMPLOYEES RECEIVE ABOVE STANDARD MERIT INCREASES AND/OR PERFORMANCE BONUSES. THOSE RECOMMENDATIONS MUST INCLUDE SPECIFIC JUSTIFICATION AND ARE SUBJECT TO REVIEW BY THE HR DIRECTOR AND ULTIMATELY THE EXECUTIVE DIRECTOR. THE BOARD DOES NOT APPROVE INDIVIDUAL GOALS OR BONUSES, WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR. HOWEVER, THE BOARD DOES APPROVE NACO'S STRATEGIC GOALS AND INITIATIVES, WHICH ARE THE BASIS FOR THE INDIVIDUAL BONUSES. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 2,910,000 including grants of $ 2,910,000) CONTRIBUTIONS AND OTHER MISC PROGRAMS - FUNDING TO PROVIDE FOR OPERATING COSTS OF RELATED ORGANIZATION, THE NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION (NACORF). NACORF'S CHARITABLE MISSION IS TO ASCERTAIN, DEVELOP, AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC IN GENERAL, AND FOR THE SPECIFIC EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 2,762,566 including grants of $)(Revenue $ 6,567,894) Membership Services Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 1,967,682 including grants of $)(Revenue $ 39,178) PUBLIC AFFAIRS Form 990, Part VI, Line 1a Material differences in voting rights NACO HAS A LEADERSHIP COMMITTEE, CONSISTING OF FOUR OFFICERS, WHICH IS RESPONSIBLE FOR THE PROPERTY, FUNDS AND BUSINESS AFFAIRS OF THE ASSOCIATION. IN THE ABSENCE OF THE BOARD THE COMMITTEE 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, AND MAY ESTABLISH SUCH POSITIONS AND SALARY SCHEDULE AS NECESSARY TO CONDUCT THE AFFAIRS OF THE ASSOCIATION, SUBJECT TO THE BOARD'S APPROVAL. THE LEADERSHIP COMMITTEE IS COMPOSED OF THE NACO PRESIDENT, THE IMMEDIATE PAST PRESIDENT, THE FIRST VICE PRESIDENT, AND THE SECOND VICE PRESIDENT. ALSO ON THE COMMITTEE ARE FOUR REGIONAL REPRESENTATIVES, WHO HAVE NO VOTING AUTHORITY. Form 990, Part VI, Line 6 Classes of members or stockholders 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 DIRECTOR. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACTIVE NACO MEMBERS, AS PREVIOUSLY DEFINED, ELECT BOARD MEMBERS IN CATEGORIES B, C, D, E, AND F. AT THE ANNUAL 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 STATE 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 STATES POPULATION D) ONE ELECTED COUNTY OFFICIAL FROM EACH STATE HAVING 100 PERCENT OF ITS COUNTIES AS ACTIVE MEMBERS E) ONE ELECTED COUNTY OFFICIAL FROM EACH REGIONAL DISTRICT THAT HAS BEEN AUTHORIZED BY THE BOARD AND APPROVED BY THE VOTING MEMBERS F) ONE DIRECTOR FROM 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 A 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 DETERMINED 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, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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. Form 990, Part VI, Line 12c Conflict of interest policy 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 DISCLOSURE 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, Line 15a Process to establish compensation of top management official 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 DIRECTOR/PRESIDENT OF OTHER NON-PROFIT ORGANIZATIONS COMPARABLE TO NACO) AND PERFORMANCE EVALUATIONS BY THE EXECUTIVE BOARD. THE EXECUTIVE DIRECTORS'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 RECOMMENDATIONS OF THE EMPLOYEE'S SUPERVISOR/DEPARTMENT DIRECTOR. THE BOARD OF DIRECTORS MEETS IN NOVEMBER/DECEMBER EACH YEAR TO DECIDE ON THE RATE OF EMPLOYEE SALARY INCREASE FOR THE FOLLOWING YEAR. Form 990, Part VI, Line 19 Required documents available to the public 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 XI, Line 9 Other changes in net assets or fund balances EQUITY IN EARNINGS OF SUBSIDIARY - -2693713; Total - -2693713; Form 990, Part XII, Line 2c Change of oversight process or selection process THIS PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. NACO RESEARCH FOUNDATION 660 NORTH CAPITOL ST NO 400 WASHIINGTON DC 20001 530241255 IMPROV. GOV'T DE 501(c)(3) 10 NA true NACO FINANCIAL SERVICES CORP 660 NORTH CAPITOL ST NO 400 WASHINGTON DC 20001 521913476 MANAGEMENT SVCS DE C Corporation 1815053 -494681 1 true true true false false false false false false false true false false false true true false false false false NACO RESEARCH FOUNDATION A 935183 CASH NACO RESEARCH FOUNDATION B 2910000 CASH NACO RESEARCH FOUNDATION N 306540 CASH NACO RESEARCH FOUNDATION O 3985069 CASH NACO FINANCIAL SERVICES CORPORATION N 26829 CASH NACO FINANCIAL SERVICES CORPORATION O 1211238 CASH