2014-07-14T12:31:12-05:00 2013-12-31 201518594 RAY FOLEY HENSLEY & COMPANY PLLC 230 LEXINGTON GREEN CIRCLE SUITE 600 LEXINGTON KY 405033326 990 2013-01-01 391353307 NATIONAL CHRISTMAS TREE ASSOCIATION NATI 8595149150 201 EAST MAIN STREET NO 1405 LEXINGTON KY 40507 BLAKE RAFELD PRESIDENT 8595149150 2014-07-09 1 THOMAS CORY REITZ P01407307 8592311800 2013 2015-11-30 17:44:51Z BLAKE RAFELD 201 EAST MAIN STREET NO 1405 LEXINGTON KY 40507 482416 0 X WWW.REALCHRISTMASTREES.ORG X 1973 MO TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM. 31 31 0 100 30134 0 70650 74949 529049 400654 839 350 8176 6463 608714 482416 0 0 0 0 0 0 0 0 0 651142 528397 651142 528397 -42428 -45981 259191 199261 124691 110742 134500 88519 TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM. 0 0 PROMOTE THE SALES OF NATURAL CHRISTMAS TREES. PROVIDE A SUPPORT FRAMEWORK TO NATURAL CHRISTMAS TREE GROWERS AND TO FURTHER THE OVERALL INTERESTS OF THE INDUSTRY. 0 1 0 1 0 0 0 0 0 0 0 0 1 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 1 0 0 1 6 0 1 0 1 1 0 0 0 0 0 X 31 31 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X AMR MANAGEMENT SERVICES 8595149150 201 EAST MAIN STREET 1405 LEXINGTON KY 40507 X CLINE CHURCH PRESIDENT 2.00 X X 0 0 0 BLAKE RAFELD VICE PRESIDENT OF FINANCE 2.00 X X 0 0 0 TOM DULL VICE PRESIDENT 2.00 X X 0 0 0 BOB SCHAEFER VICE PRESIDENT 2.00 X X 0 0 0 DICK MOORE IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 PETER BERGAN BOARD MEMBER 2.00 X 0 0 0 CHUCK BERRY BOARD MEMBER 2.00 X 0 0 0 WENDY RICHARDSON BOARD MEMBER 2.00 X 0 0 0 JAN PACOVSKY BOARD MEMBER 2.00 X 0 0 0 ELDON CLAWSON BOARD MEMBER 2.00 X 0 0 0 DUGALD KELL JR BOARD MEMBER 2.00 X 0 0 0 JONCIE UNDERWOOD BOARD MEMBER 2.00 X 0 0 0 STEVE VANDERWEIDE BOARD MEMBER 2.00 X 0 0 0 ROY FREEMAN BOARD MEMBER 2.00 X 0 0 0 NIGEL MANLEY BOARD MEMBER 2.00 X 0 0 0 WILLIAM RIETH BOARD MEMBER 2.00 X 0 0 0 TOM ERNST BOARD MEMBER 2.00 X 0 0 0 CHARLIE GROGAN BOARD MEMBER 2.00 X 0 0 0 MARK MCCURDY BOARD MEMBER 2.00 X 0 0 0 STUART SMITH BOARD MEMBER 2.00 X 0 0 0 BENTLEY CURRY BOARD MEMBER 2.00 X 0 0 0 ART LANDRIGAN BOARD MEMBER 2.00 X 0 0 0 BETH WALTERSCHEIDT BOARD MEMBER 2.00 X 0 0 0 SHERRIE SEVERT TAYLOR BOARD MEMBER 2.00 X 0 0 0 GARY CASELLA BOARD MEMBER 2.00 X 0 0 0 PAUL L SCHROEDER BOARD MEMBER 2.00 X 0 0 0 DON SPILKER BOARD MEMBER 2.00 X 0 0 0 FRED STRATHMEYER JR BOARD MEMBER 2.00 X 0 0 0 HUGH RODELL BOARD MEMBER 2.00 X 0 0 0 PAT GASKIN BOARD MEMBER 2.00 X 0 0 0 STEVE MEIER BOARD MEMBER 2.00 X 0 0 0 0 0 0 0 0 0 0 AMR MANAGEMENT SERVICES 201 EAST MAIN SUITE 1405 LEXINGTON KY 40507 MANAGEMENT COMPANY 358080 1 63409 11540 74949 DUES 541900 235090 235090 CLINIC 541900 51123 51123 ADVERTISING 541800 30134 30134 REAL TREE 541900 22389 22389 61918 61918 400654 350 350 LINKS 900099 4035 4035 ADDITIONAL LISTINGS 900099 1880 1880 LOGOED ITEMS 900099 548 548 6463 482416 376983 30134 350 358080 861 8765 7875 15156 15522 52678 5785 51828 2638 MISCELLANEOUS EXPENSE 4817 LOGO EXPENSE 1730 MEMBERSHIP RENEWAL 1513 TREE INDUSTRY PARTNERSH 1149 528397 144257 97696 88986 59197 1000 0 13303 30654 1645 1689 10000 10025 259191 199261 10707 18046 113984 92696 124691 110742 X 134500 88519 134500 88519 259191 199261 -45981 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 235090 7875 7875 20580 -12705 0 ACCOUNTS RECEIVABLE TO CSF 25 DUE FROM RELATED PARTY 10000 10025 PART X, LINE 2 THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501 (C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS REQUIRED TO PAY INCOME TAX ON BUSINESS INCOME UNRELATED TO ITS TAX EXEMPT PURPOSE. INCOME DERIVED FROM ADVERTISING CONSTITUTES SUCH UNRELATED BUSINESS INCOME. FOR 2013 AND 2012, ASSOCIATED EXPENSES EXCEEDED ADVERTISING REVENUE; THUS, NO TAX LIABILITY FOR UNRELATED BUSINESS INCOME EXISTED FOR THOSE YEARS. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB")ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION. MANAGEMENT BELIEVES THAT TAX POSITIONS TAKEN BY THE ORGANIZATION REGARDING ITS TAX-EXEMPT STATUS AND UNRELATED BUSINESS INCOME MEET THE "MORE LIKELY THAN NOT" CRITERIA OF THE STANDARD. AS A RESULT, THIS STANDARD HAD NO EFFECT ON THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES IN ITS TAX POSITIONS IN THE NEAR TERM. FORM 990, PART VI, SECTION A, LINE 3 NATIONAL CHRISTMAS TREE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATION FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUE. FORM 990, PART VI, SECTION A, LINE 6 NCTA IS A NON-STOCK, NONPROFIT ORGANIZATION WITH DUES PAYING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A PER NCTA'S BYLAWS, CHARTERED ASSOCIATIONS ELECT DIRECTORS TO SERVE ON THE ASSOCIATION'S BOARD OF DIRECTORS. 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 THE 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, COMPANY'S PRESIDENT AND CONTROLLER. THEREAFTER, AN ELECTRONIC COPY OF FORM 990 (AND ACCOMPANYING SCHEDULES) WILL BE MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. A 2-WEEK TIMEFRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, FORM 990 AND ACCOMPANYING SCHEDULES WILL BE PROVIDED BY THE ACCOUNT EXECUTIVE TO A DESIGNATED OFFICER (PRESIDENT OR TREASURER) FOR FINAL AUTHORIZING SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH MEETING THE BOARD ASKS EVERY ONE TO DISCLOSE ANY CONFLICTS AND TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 BY REQUEST. CHRISTMAS SPIRIT FOUNDATION 201 EAST MAIN STREET NO 1405 LEXINGTON KY 40507 203361126 TO KEEP THE SPIRIT OF CHRISTMAS ALIVE FOR THE NEXT GENERATION MO 501(C)(3) PUBLIC CHARITY NATIONAL CHRISTMAS TREE ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 CHRISTMAS SPIRIT FOUNDATION N