NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (EIN 52-1635159)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-11-03
IRS object ID: 201633089349300613
Schema version: 2015v2.1
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-11-03T08:13:05-05:00	ReturnTs
Tax Period End	2015-12-31	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	JONES MARESCA & MCQUADE PA	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	2015-01-01	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	2025 M STREET NW NO 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LAURA DEMARIA	PersonNm
Person Title	CURRENT EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2023671149	PhoneNum
Signature	2016-11-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID JONES	PreparerPersonNm
PTIN	P01361002	PTIN
Phone	2022963306	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	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	2025 M STREET NW NO 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$291,802	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 RESPONSIBLY SERVE THE COUNTIES OF THE NATION BY PROVIDING A FORUM TO AID IN THE EFFECTIVE IMPLEMENTATION OF COMMUNITY DEVELOPMENT, ECONOMIC DEVELOPMENT, AND HOUSING PROGRAMS AND PRACTICES, IN ORDER TO ADDRESS THE NEEDS OF DISTRESSED COMMUNITIES AND ECONOMICALLY DEPRIVED INDIVIDUALS.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,696	PYContributionsGrantsAmt
CY Contributions Grants	$1,290	CYContributionsGrantsAmt
PY Program Service Revenue	$320,632	PYProgramServiceRevenueAmt
CY Program Service Revenue	$289,540	CYProgramServiceRevenueAmt
PY Investment Income	$1,118	PYInvestmentIncomeAmt
CY Investment Income	$972	CYInvestmentIncomeAmt
PY Other Revenue	$340	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$323,786	PYTotalRevenueAmt
CY Total Revenue	$291,802	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	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	$315,902	PYOtherExpensesAmt
CY Other Expenses	$331,944	CYOtherExpensesAmt
PY Total Expenses	$317,402	PYTotalExpensesAmt
CY Total Expenses	$331,944	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,384	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$40,142	CYRevenuesLessExpensesAmt
Total Assets BOY	$314,711	TotalAssetsBOYAmt
Total Assets EOY	$339,627	TotalAssetsEOYAmt
Total Liabilities BOY	$3,369	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$68,427	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$311,342	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$271,200	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO RESPONSIBLY SERVE THE COUNTIES OF THE NATION BY PROVIDING A FORUM TO AID IN THE EFFECTIVE IMPLEMENTATION OF COMMUNITY DEVELOPMENT, ECONOMIC DEVELOPMENT, AND HOUSING PROGRAMS AND PRACTICES, IN ORDER TO ADDRESS THE NEEDS OF DISTRESSED COMMUNITIES AND ECONOMICALLY DEPRIVED INDIVIDUALS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$114,599	ExpenseAmt
Revenue	$289,540	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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,350	ExpenseAmt
Desc	SEMINARS AND WORKSHOPS: NACCED OFFERS THE "NUTS AND BOLTS OF COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM ("CDBG")" ONLINE LEARNING PROGRAM AS A FREE RESOURCE FOR MEMBERS TO EDUCATE THEIR STAFF ON THE BASICS OF THE CDBG PROGRAM.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	SCHOLARSHIP AWARDS: NACCED'S SCHOLARSHIP AWARD IS 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

Field	Value	IRS element (for citing)
Total Program Service Expenses	$117,949	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	1	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
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	Yes (1)	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	2025 M STREET NW STE 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TONY AGLIATA
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
JIM VAZQUEZ
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHUCK ROBBINS
SECRETARY/TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
PATRICIA WARD
REP TO NACO	2.00	Yes (X)	Yes (X)	$0	$0	$0
JACK EXLER
IMM. PAST PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
DENISE BEIGBEDER
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MITCHELL GLASSER
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JIM JOHNSTON
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BILL LAKE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
CHRISTY MOFFETT
DIRECTOR	2.00	Yes (X)		$0	$0	$0
GEORGE SERIO
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SAMANTHA WHITLEY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
KAREN WILEY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JASON BOEHLERT
EXECUTIVE DIRECTOR	20.00		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	2025 M STREET NW SUITE 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Services	MNGT SERVS. INCLUDING EXEC DIR, COMP	ServicesDesc
Compensation	$254,036	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,290	AllOtherContributionsAmt
Total Contributions	$1,290	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	900099	$197,358	$197,358
CONFERENCE & MEETING	900099	$92,182	$92,182

Field	Value	IRS element (for citing)
Total Program Service Revenue	$289,540	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$972	TotalRevenueColumnAmt
Exclusion	$972	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$291,802	TotalRevenueColumnAmt
Related Or Exempt Func Income	$289,540	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$972	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$259,480	TotalAmt
Program Services	$75,356	ProgramServicesAmt
Management And General	$184,124	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,000	TotalAmt
Management And General	$7,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,872	TotalAmt
Program Services	$3,872	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,628	TotalAmt
Program Services	$169	ProgramServicesAmt
Management And General	$11,459	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Management And General	$5,000	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,265	TotalAmt
Program Services	$7,265	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$30,110	TotalAmt
Program Services	$29,321	ProgramServicesAmt
Management And General	$789	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,173	TotalAmt
Program Services	$622	ProgramServicesAmt
Management And General	$2,551	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MISCELLANEOUS	$1,949	$405	$1,544
DUES AND SUBSCRIPTIONS	$1,528		$1,528
PLAQUES	$939	$939

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$331,944	TotalAmt
Program Services	$117,949	ProgramServicesAmt
Management And General	$213,995	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$135,509	BOYAmt
EOY	$134,234	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$166,221	BOYAmt
EOY	$194,770	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,682	BOYAmt
EOY	$6,609	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,714	BOYAmt
EOY	$1,514	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,585	BOYAmt
EOY	$2,500	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$314,711	BOYAmt
EOY	$339,627	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,569	BOYAmt
EOY	$6,157	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$800	BOYAmt
EOY	$62,270	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,369	BOYAmt
EOY	$68,427	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$283,885	BOYAmt
EOY	$242,445	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,457	BOYAmt
EOY	$28,755	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$311,342	BOYAmt
EOY	$271,200	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$314,711	BOYAmt
EOY	$339,627	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$40,142	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,869	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,812	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,067	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,696	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,290	CurrentTaxYearAmt
Total	$7,734	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$360,199	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$329,919	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$289,315	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$320,632	CurrentTaxYearMinus1YearAmt
Current Tax Year	$289,540	CurrentTaxYearAmt
Total	$1,589,605	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$362,068	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$331,731	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$290,382	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$322,328	CurrentTaxYearMinus1YearAmt
Current Tax Year	$290,830	CurrentTaxYearAmt
Total	$1,597,339	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

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

Field	Value	IRS element (for citing)
Public Support Total509	$1,597,339	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,223	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,202	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,215	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,118	CurrentTaxYearMinus1YearAmt
Current Tax Year	$972	CurrentTaxYearAmt
Total	$5,730	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,223	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,202	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,215	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,118	CurrentTaxYearMinus1YearAmt
Current Tax Year	$972	CurrentTaxYearAmt
Total	$5,730	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$99	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$340	CurrentTaxYearMinus1YearAmt
Total	$439	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$363,291	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$333,032	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$291,597	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$323,786	CurrentTaxYearMinus1YearAmt
Current Tax Year	$291,802	CurrentTaxYearAmt
Total	$1,603,508	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99620	PublicSupportCY509Pct
Public Support PY509	0.99540	PublicSupportPY509Pct
Investment Income CY	0.00360	InvestmentIncomeCYPct
Investment Income PY	0.00430	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS REVENUE - 2012 AMOUNT: $ 99. 2014 AMOUNT: $ 340.	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	$291,802	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$291,802	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$291,802	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$331,944	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$331,944	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$331,944	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 1	THE EXECUTIVE COMMITTEE, WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, REPRESENTATIVE TO THE NACO BOARD, AND IMMEDIATE PAST PRESIDENT, MAY EXCERCISE 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 $259,480 WHICH WERE BROKEN DOWN AS FOLLOWS: ADMINSTRATIVE SERVICES - $66,260 FINANCIAL MANAGEMENT AND ACCOUNTING - $17,400 EXECUTIVE DIRECTOR/MANAGEMENT AND HEADQUARTERS - $126,684 EVENT SERVICES - $31,800 EDUCATION AND PROGRAM SERVICES - $3,350 MARKETING AND COMMUNICATIONS - $5,075 INFORMATION TECHNOLOGY - $8,911 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 AND ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7A	ALL 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 11	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 B, LINE 12C	EACH MEMBER OF THE BOARD SIGNS A COMMITMENT OF CONDUCT TO ENSURE THAT THERE ARE NO VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. THE EXECUTIVE DIRECTOR FOLLOWS UP TO ENSURE THAT EVERYONE SIGNS AND ADHERES TO THE POLICY.
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.