NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMIN INC: Form 990, tax year 2016
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- Organization
- NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMIN INC (EIN 38-2400330)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-06-01
- IRS object ID
- 201731529349300403
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-06-01T05:37:33-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MURRAY PETREY PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 S MAPLE ST | AddressLine1Txt |
| City | WINCHESTER | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 403911928 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382400330 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMINISTRATORS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8595149161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN ST | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CINDY REHMEIER | PersonNm |
| Person Title | SECRETARY-TREASURER | PersonTitleTxt |
| Phone | 8595149161 | PhoneNum |
| Signature | 2017-06-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | COLLEEN V MURRAY CPA | PreparerPersonNm |
| Phone | 8597447722 | PhoneNum |
| Preparation | 2017-06-01 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 99.6.106.185 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-06-01 | IPDt |
| IP Tm | 05:37:20 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 708DA3D91A9F834B341391E87B6A95414B4717FD | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 795B4C94F8C6B0DF7460EB1D7C21BB2DCA880061 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVEN MONTAGNA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN ST 1405 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,530,956 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NAGDCA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | NAGDCA IS A LEADING ASSOCIATION SERVING TO UNITE AND SUPPORT THOSE WITHIN THE DEFINED CONTRIBUTION RETIREMENT PLAN INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $383,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $539,250 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $819,615 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $909,655 | CYProgramServiceRevenueAmt |
| PY Investment Income | $44,588 | PYInvestmentIncomeAmt |
| CY Investment Income | $80,162 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,515 | PYOtherRevenueAmt |
| CY Other Revenue | $1,889 | CYOtherRevenueAmt |
| PY Total Revenue | $1,250,218 | PYTotalRevenueAmt |
| CY Total Revenue | $1,530,956 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,207,151 | PYOtherExpensesAmt |
| CY Other Expenses | $1,593,591 | CYOtherExpensesAmt |
| PY Total Expenses | $1,207,151 | PYTotalExpensesAmt |
| CY Total Expenses | $1,593,591 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $43,067 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$62,635 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,180,307 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,183,661 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $156,250 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $144,710 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,024,057 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,038,951 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NAGDCA'S MISSION IS TO UNITE REPRESENTATIVES FROM STATE AND LOCAL GOVERNMENTS ALONG | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $852,965 | ExpenseAmt |
| Desc | GENERAL MEMBER BENEFITS AND SUPPORT, INCLUDING BUT NOT LIMITED TO ASSOCIATION WEBSITE, MEMBER DIRECTORIES, ONLINE MEMBER COMMUNITY, NETWORKING EVENTS, SUPPLEMENTAL MEMBER MEETINGS, ETC. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $740,163 | ExpenseAmt |
| Desc | PRODUCTION OF EVENTS REGARDING EDUCATIONAL TOPICS ABOUT DEFINED CONTRIBUTION INDUSTRY ISSUES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $463 | ExpenseAmt |
| Desc | QUARTERLY NEWSLETTERS AND ISSUE BROCHURES PROVIDING INFORMATION ON TOPICS RELATED TO PUBLIC SECTOR DEFINED CONTRIBUTION PLANS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,593,591 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMR MANAGEMENT SERVICES | PersonNm |
| Phone | 8595149150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN ST STE 1405 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEVEN MONTAGNA | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| POLLY SCOTT | ||||||
| PAST-PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH OVERLY | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CINDY REHMEIER | ||||||
| SECRETARY/TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE TOOLE | ||||||
| MEMBER-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SANDY BLAIR | ||||||
| MEMBER-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM LINK | ||||||
| INDUSTRY OBSERVER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAMILA KOWALKE | ||||||
| INDUSTRY PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AMR MANAGEMENT SERVICES | |||||
| 201 E MAIN ST 1405 | LEXINGTON | KY | 40507 | ASSOCIATION MGMT | $454,320 |
| SUSAN J WHITE & ASSOCIATES | |||||
| 1020 N FAIRFAX ST 202 | ALEXANDRIA | VA | 22314 | PUBLIC POLICY | $180,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $539,250 | AllOtherContributionsAmt |
| Total Contributions | $539,250 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| CONFERENCES/MEETINGS | 900099 | $612,155 |
| DUES | 900099 | $297,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $909,655 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,162 | TotalRevenueColumnAmt |
| Exclusion | $80,162 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,889 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,889 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,889 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,530,956 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $911,544 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $80,162 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,320 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,125 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,000 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,668 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,754 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $740,163 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,950 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,554 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| NRSW CAMPAIGN | $42,031 |
| STRATEGIC PLANNING | $40,000 |
| BENCHMARKING | $19,126 |
| MARKET OUTREACH | $11,535 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,122 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,593,591 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,552 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,947 | BOYAmt |
| EOY | $173,068 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,299 | BOYAmt |
| EOY | $2,159 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,951,509 | BOYAmt |
| EOY | $2,008,434 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,180,307 | BOYAmt |
| EOY | $2,183,661 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,810 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,250 | BOYAmt |
| EOY | $142,900 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,250 | BOYAmt |
| EOY | $144,710 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,024,057 | BOYAmt |
| EOY | $2,038,951 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,024,057 | BOYAmt |
| EOY | $2,038,951 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,180,307 | BOYAmt |
| EOY | $2,183,661 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$62,635 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $77,529 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
| Dues Assessments | $297,500 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $139,385 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $139,385 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $124,950 | AggregateReportedDuesNtcAmt |
| Carried Over | $14,435 | CarriedOverAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,635,173 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $77,529 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $34,588 | OtherRevenueAmt |
| Revenue Not Reported | $112,117 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,523,056 | RevenueSubtotalAmt |
| Other Revenues Not Included | $7,900 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,900 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,530,956 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,606,616 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $14,556 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $14,556 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,592,060 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,531 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,531 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,593,591 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt X, Line 2 | NAGCDA IS EXEMPT FROM BOTH FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. AS SUCH, NAGDCA CAN ONLY BE TAXED ON THE INCOME FROM ACTIVITIES UNRELATED TO ITS CHARITABLE PURPOSE.THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31,2016. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| Pt X, Line 2 | IN ACCORDANCE WITH FASB ASC, 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE MANAGEMENT OF NAGDCA HAS EVALUATED THE TAX POSITIONS TAKEN ON ALL INCOME TAX RETURNS THAT REMAIN OPEN TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES AND DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS ON THOSE RETURNS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FEDERAL INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THE STATUTORY DUE DATE OF THE RETURNS. |
| Pt XI, Line 2d | SEE ATTACHED SCHEDULE SUPPORTING STATEMENT |
| Pt XI, Line 4b | SEE ATTACHED SCHEDULE SUPPORTING STATEMENT |
| Pt XII, Line 2d | SEE ATTACHED SCHEDULE SUPPORTING STATEMENT |
| Pt XII, Line 4b | SEE ATTACHED SCHEDULE SUPPORTING STATEMENT |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 3 | OUTSOURCING OF MANAGEMENT FUNCTIONS: |
| Pt VI, Line 3 | NAGDCA OUTSOURCES MANAGEMENT AND OPERATION FUNCTIONS TOAMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. |
| Pt VI, Line 6 | ORGANIZATION WITH MEMBERS: |
| Pt VI, Line 6 | NAGDCA IS A NON-STOCK, NONPROFIT ASSOCIATION WITH DUES PAYING MEMBERS. |
| Pt VI, Line 7a | MEMBERS POWER TO ELECT OR APPOINT: |
| Pt VI, Line 7a | NAGDCA HOLDS AN ANNUAL ELECTION PROCESS WHEREBY MEMBERS OF THE ASSOCIATION CAN NOMINATE THEMSELVES FOR THE GOVERNING BODY. NOMINEES ARE VOTED ON AND ELECTED TO THE GOVERNING BODY BY THE MEMBERSHIP. |
| Pt VI, Line 7b | GOVERNANCE DECISIONS RESERVED FOR MEMBERS: |
| Pt VI, Line 7b | NAGDCA'S BYLAWS DEFINE DECISIONS WHICH REQUIRE APPROVAL BY THE MEMBERS. MEMBERS APPROVE THESE DECISIONS IN PERSON AT THE ANNUAL MEMBERSHIP MEETING OR THROUGH A MAIL OR ELECTRONIC VOTE. |
| Pt VI, Line 11b | APPROVAL OF THE FORM 990: |
| Pt VI, Line 11b | AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST 2 WEEKS PRIOR TO THE FILING OF THE RETURN. |
| Pt VI, Line 11b | FOLLOWING THE OPEN TIME FRAME FOR GOVERNING BODY COMMENTS AND QUESTIONS,AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE PAPER FILING VERSION OF THE FORM 990 AND ACCOMPANYINGSCHEDULES WILL BE PROVIDED BY THE ASSOCIATION DIRECTOR TO A DESIGNATED ASSOCIATION OFFICER (TREASURER, ETC.) FOR FINAL AUTHORIZING SIGNATURE. |
| Pt VI, Line 11b | THE SIGNED FORM 990 WILL BE RETURNED TO THE ASSOCIATION MANAGEMENT COMPANY FOR COPYING AND THEN MAILED TO THE IRS BY THE DUE DATE OF THE RETURN. |
| Pt VI, Line 12c | RECORDS AVAILABLE FOR PUBLIC INSPECTION: |
| Pt VI, Line 12c | ON AN ANNUAL BASIS, ALL INTERESTED PERSONS ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. |
| Pt VI, Line 19 | POST TO THE ORGANIZATIONS WEB SITE AN ACKNOWLEDGEMENT OF THE ORGANIZATIONS COMPLIANCE WITH THE IRS CODE FOR PUBLIC INSPECTION REQUIREMENTS, WITH INSTRUCTIONS FOR CONTACTING THE ORGANIZATIONS HEADQUARTERS TO ARRANGE IN-PERSON INSPECTION AND/OR FURNISH COPIES UPON REQUEST, INCLUDING: FORM 1024, FORMS 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS. |
| Form 990, Part IX, Line 24e | CREDIT CARD FEES 31172. |
| Form 990, Part IX, Line 24e | SOCIAL MEDIA 6800. |
| Form 990, Part IX, Line 24e | PUBLIC RELATIONS 3000. |
| Form 990, Part IX, Line 24e | TELEPHONE 1311. |
| Form 990, Part IX, Line 24e | MISCELLANEOUS 6839. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAGDCA-ARTHUR N CAPLE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN ST STE 1405 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 880516126 | EIN |
| Primary Activities | EDUCATING STUDENTS ABOUT THE RETIREMENT INDUSTRY | PrimaryActivitiesTxt |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 11B,II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |