2015-05-28T09:23:27-05:00 2014-12-31 472268547 REITZ & ALLEN CPAS PLLC 3320 TATES CREEK RD STE 102 LEXINGTON KY 40502 990 2014-01-01 382400330 NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMINISTRATORS INC NATI 8595149161 201 EAST MAIN STREET NO 1405 LEXINGTON KY 40507 STEVEN MONTAGNA TREASURER/SECRETARY 8595149161 2015-05-28 1 CORY REITZ CPA P01407307 8593094404 2014 2016-02-25 16:41:14Z RALPH MARSH 201 EAST MAIN STREET NO 1405 LEXINGTON KY 40507 1911472 0 X WWW.NAGDCA.ORG X 1981 KY NAGDCA'S MISSION IS TO UNITE REPRESENTATIVES FROM STATE AND LOCAL GOVERNMENTS ALONG WITH PRIVATE SECTOR ORGANIZATIONS THAT SERVICE AND SUPPORT DEFINED CONTRIBUTION PLANS. NAGDCA PROVIDES AN ENVIRONMENT TO FOSTER GROWTH IN PROFESSIONAL DEVELOPMENT OF ITS MEMBERS THROUGH NETWORKING WITH PEERS, EDUCATIONAL OPPORTUNITIES AND INFORMATION SHARING THAT INCLUDES COMPREHENSIVE PUBLICATIONS, REPORT AND SURVEYS. NAGDCA WILL PROMOTE AND SUPPORT FEDERAL LEGISLATIVE INITIATIVES FOR THE ADVANCEMENT OF RETIREMENT PLANS. 7 7 0 60 0 0 333000 379000 814699 888525 36447 44576 5027 9371 1189173 1321472 0 0 0 0 0 0 0 0 0 1069593 1215545 1069593 1215545 119580 105927 1956124 2170052 137150 143492 1818974 2026560 X NAGDCA'S MISSION IS TO UNITE REPRESENTATIVES FROM STATE AND LOCAL GOVERNMENTS ALONG WITH PRIVATE SECTOR ORGANIZATIONS THAT SERVICE AND SUPPORT DEFINED CONTRIBUTION PLANS. NAGDCA PROVIDES AN ENVIRONMENT TO FOSTER GROWTH IN PROFESSIONAL DEVELOPMENT OF ITS MEMBERS THROUGH NETWORKING WITH PEERS, EDUCATIONAL OPPORTUNITIES AND INFORMATION SHARING THAT INCLUDES COMPREHENSIVE PUBLICATIONS, REPORT AND SURVEYS. NAGDCA WILL PROMOTE AND SUPPORT FEDERAL LEGISLATIVE INITIATIVES FOR THE ADVANCEMENT OF RETIREMENT PLANS. 0 0 645288 GENERAL MEMBER BENEFITS AND SUPPORT, INCLUDING BUT NOT LIMITED TO ASSOCIATION WEBSITE, MEMBER DIRECTORIES, ONLINE MEMBER COMMUNITY, NETWORKING EVENTS, SUPPLEMENTAL MEMBER MEETINGS, ETC. 569998 PRODUCTION OF EVENTS REGARDING EDUCATIONAL TOPICS ABOUT DEFINED CONTRIBUTION INDUSTRY ISSUES. 259 QUARTERLY NEWSLETTERS AND ISSUE BROCHURES PROVIDING INFORMATION ON TOPICS RELATED TO PUBLIC SECTOR DEFINED CONTRIBUTION PLANS. 1215545 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 5 0 1 0 0 0 0 0 0 0 X 7 7 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X AMR MANAGEMENT SERVICES 8595149150 201 EAST MAIN ST STE 1405 LEXINGTON KY 40507 X RALPH MARSH PRESIDENT 1.00 X X 0 0 0 POLLY SCOTT SECRETARY-TREASURER 1.00 X X 0 0 0 TOM MUELLER PAST-PRESIDENT 1.00 X X 0 0 0 ED RUTHERFORD VICE-PRESIDENT 1.00 X X 0 0 0 KEITH OVERLY MEMBER-AT-LARGE 1.00 X 0 0 0 STEVEN MONTAGNA MEMBER-AT-LARGE 1.00 X 0 0 0 JULIE KLASSEN INDUSTRY PRESIDENT 1.00 X 0 0 0 ALEX HANNAH INDUSTRY OBSERVER 1.00 X 0 0 0 0 0 0 0 0 0 0 AMR MANAGEMENT SERVICES 201 E MAIN ST SUITE 1405 LEXINGTON KY 40507 ASSOCIATION MGMT 428345 SUSAN J WHITE & ASSOCIATES 1020 N FAIRFAX ST 202 ALEXANDRIA VA 22314 PUBLIC POLICY 140000 2 379000 379000 CONFERENCES/MEETINGS 900099 538125 538125 DUES 900099 350400 350400 888525 42546 42546 592030 590000 2030 2030 2030 MISCELLANEOUS 900099 9371 9371 9371 1321472 899926 0 42546 428345 368 4845 130000 650 24206 569998 4554 CREDIT CARD FEES 28776 HIGHER LOGIC 10100 MARKET OUTREACH 5033 MISCELLANEOUS 4851 3819 1215545 104404 172773 184794 39814 200 4676 1666726 1952789 1956124 2170052 50 1992 137100 141500 137150 143492 X 1818974 2026560 1818974 2026560 1956124 2170052 105927 101659 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 350400 101419 101419 140160 -38741 0 X PART X, LINE 2: NAGDCA 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, 2014. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. 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. FORM 990, PART VI, SECTION A, LINE 3 NAGDCA OUTSOURCES MANAGEMENT AND OPERATION FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. FORM 990, PART VI, SECTION A, LINE 4 ON JANUARY 31, 2015, NAGDCA UPDATED ITS CONSTITUTION SO THAT IF A VACANCY IN THE OFFICE OF SECRETARY/TREASURER, CREATED FOR ANY REASON WHATSOEVER (INCLUDING THE SUCCESSION TO ANOTHER OFFICE) MAY BE FILLED BY THE PRESIDENT, UPON APPROVAL OF THE EXECUTIVE BOARD, FIRST FROM AMONG THE OTHER OFFICERS OR THE MEMBER-AT-LARGE POSTIONS, AND THEN FROM AMONG THE REPRESENTATIONS OF GOVERNMENT MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 NAGDCA IS A NON-STOCK, NONPROFIT ASSOCIATION WITH DUES PAYING MEMBERS. FORM 990, PART VI, SECTION A, 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. FORM 990, PART VI, SECTION A, 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 VOTE. FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST 2 WEEKS PRIOR TO FILING OF THE RETURN. UPON TAX PREPARER COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES WILL FIRST BE REVIEWED BY THE ASSOCIATION MANAGEMENT'S COMPANY'S PRESIDENT AND CONTROLLER. THEREAFTER, AN ELECTRONIC COPY OF FORM 990 (AND ACCOMPANYING SCHEDULES) WILL ALSO BE MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA A SECURE AREA OF THE ORGANIZATION'S WEB SITE, WITH ELECTRONIC E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS, IF ANY. A 2-WEEK TIME FRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIME FRAME FOR GOVERNING BODY COMMENTS AND QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE FORM 8879-EO WILL BE PROVIDED TO A DESIGNATED ASSOCIATION OFFICER (TREASURER, ETC.) FOR FINAL AUTHORIZING SIGNATURE TO RELEASE THE RETURN TO THE IRS BY THE DUE DATE OF THE RETURN. FORM 990, PART VI, SECTION B, 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. FORM 990, PART VI, SECTION C, LINE 19 POST TO THE ORGANIZATION'S WEBSITE AN ACKNOWLEDGEMENT OF THE ORGANIZATION'S COMPLIANCE WITH THE IRS CODE OF PUBLIC INSPECTION REQUIREMENTS, WITH INSTRUCTIONS FOR CONTACTING THE ORGANIZATION'S 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. ARTHUR N CAPLE FOUNDATION 201 EAST MAIN ST STE 1405 LEXINGTON KY 40507 880516126 EDUCATING STUDENTS ABOUT THE RETIREMENT INDUSTRY KY 501(C)(3) LINE 11B, II 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0