NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (EIN 52-1635159)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-12
IRS object ID: 201343169349304669
Schema version: 2012v2.3
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)
Timestamp	2013-11-12T13:44:41-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MCQUADE BRENNAN LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1730 RHODE ISLAND AVE NW STE 800	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	200363114	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	521635159	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ASSOCIATION FOR COUNTY	BusinessNameLine1
Business Name Line2	COMMUNITY AND ECONOMIC DEVELOPMENT	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	NATI	NameControl
Phone	2023671149	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW	AddressLine1
Address Line2	ROOM/SUITE 800	AddressLine2
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN C MURPHY	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	2023671149	Phone
Date Signed	2013-11-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	HEATHER JONES	Name
Phone	2022963306	Phone
Date Prepared	2013-11-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN C MURPHY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW 800	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	432279	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.NACCED.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1978	YearFormation
State Legal Domicile	DC	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	30	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1869	ContributionsGrantsPriorYear
Contributions Grants Current Year	1812	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	360199	ProgramServiceRevenuePriorYear
Program Service Revenue CY	329919	ProgramServiceRevenueCY
Investment Income Prior Year	1223	InvestmentIncomePriorYear
Investment Income Current Year	1202	InvestmentIncomeCurrentYear
Other Revenue Current Year	99	OtherRevenueCurrentYear
Total Revenue Prior Year	363291	TotalRevenuePriorYear
Total Revenue Current Year	333032	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1500	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1500	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	326045	OtherExpensePriorYear
Other Expenses Current Year	331548	OtherExpensesCurrentYear
Total Expenses Prior Year	327545	TotalExpensesPriorYear
Total Expenses Current Year	333048	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	35746	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-16	RevenuesLessExpensesCY
Total Assets BOY	369516	TotalAssetsBOY
Total Assets EOY	377421	TotalAssetsEOY
Total Liabilities BOY	35179	TotalLiabilitiesBOY
Total Liabilities EOY	43100	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	334337	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	334321	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	138375	Expense
Revenue	330018	Revenue
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	SEMINARS AND WORKSHOPS: NACCED SPONSORS SEMINARS AND WORKSHOP PROGRAMS ON COMMUNITY DEVELOPMENT, ECONOMIC DEVELOPMENT, AND HOUSING PROGRAMS AND PRACTICES TO EDUCATE NON-MEMBERS WHO DO NOT ATTEND NACCED'S ANNUAL CONFERENCE OR THE MEETINGS. NACCED ALSOPROVIDES FREE TRAINING TO OTHER NON -PROFIT ORGANIZATIONS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1500	Expense
Grants	1500	Grants
Description	SCHOLARSHIP AWARDS: NACCED'S SCHOLARSHIP AWARD IS TO PROVIDE ASSISTANCE 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.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	139875	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2023671149	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW STE 800	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BRIAN PAULSON
PRESIDENT	2.00	X	X	0	0	0
JACK EXLER
VICE PRESIDE	2.00	X	X	0	0	0
TONY AGLIATA
SECRETARY/TR	2.00	X	X	0	0	0
W FRANK NEWTON
REP TO NACO	2.00	X	X	0	0	0
KEITH MCNEELY
DIRECTOR	2.00	X	X	0	0	0
NORMA DRUMMOND
DIRECTOR	2.00	X		0	0	0
PAUL HERDEG
DIRECTOR	2.00	X		0	0	0
MARY KEATING
DIRECTOR	2.00	X		0	0	0
BILL LAKE
DIRECTOR	2.00	X		0	0	0
CHERYL MARKHAM
DIRECTOR	2.00	X		0	0	0
CHRISTY MOFFETT
DIRECTOR	2.00	X		0	0	0
KEITH MCNEELY
DIRECTOR	2.00	X		0	0	0
KAREN WILEY
DIRECTOR	2.00	X		0	0	0
JOHN MURPHY
EXECUTIVE DI	20.00		X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW SUITE 800	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	MANAGEMENT	DescriptionOfServices
Compensation	239576	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
All Other Contributions	1812	AllOtherContributions
Total Contributions	1812	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERSHIP DUES	900099	237100	237100
CONFERENCE & MEETING	900099	92819	92819

Field	Value	IRS element (for citing)
Total Program Service Revenue	329919	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1202	TotalRevenueColumn
Exclusion	$1,202	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	99247	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	99247	Securities

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	99	TotalRevenueColumn
Related Or Exempt Function Income	99	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	99	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	333032	TotalRevenueColumn
Related Or Exempt Function Income	330018	RelatedOrExemptFunctionIncome
Exclusion	$1,202	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	1500	Total
Program Services	1500	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	244042	Total
Program Services	77392	ProgramServices
Management And General	166650	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	7875	Total
Management And General	7875	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9647	Total
Program Services	133	ProgramServices
Management And General	9514	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1587	Total
Management And General	1587	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	8665	Total
Program Services	8665	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	19666	Total
Program Services	19666	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4853	Total
Program Services	425	ProgramServices
Management And General	4428	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD & ENTERTAINMENT	29295	28901	394
MISCELLANEOUS	2979	1961	1018
DUES & SUBSCRIPTIONS	1707		1707
PLAQUES	1232	1232

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	333048	Total
Program Services	139875	ProgramServices
Management And General	193173	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	197233	BOY
EOY	204903	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	159247	BOY
EOY	159689	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2700	BOY
EOY	975	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	7331	BOY
EOY	7623	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	3005	BOY
EOY	4231	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	369516	BOY
EOY	377421	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	229	BOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	34950	BOY
EOY	43100	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	35179	BOY
EOY	43100	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	306923	BOY
EOY	306583	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	27414	BOY
EOY	27738	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	334337	BOY
EOY	334321	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	369516	BOY
EOY	377421	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-16	ReconcilationRevenueExpenses
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1674	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1435	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	919	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1869	CurrentTaxYearMinus1Year
Current Tax Year	1812	CurrentTaxYear
Total	7709	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	377586	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	326767	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	314088	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	360199	CurrentTaxYearMinus1Year
Current Tax Year	329919	CurrentTaxYear
Total	1708559	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	379260	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	328202	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	315007	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	362068	CurrentTaxYearMinus1Year
Current Tax Year	331731	CurrentTaxYear
Total	1716268	Total

Field	Value	IRS element (for citing)
Public Support Total509	1716268	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14303	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8931	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2310	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1223	CurrentTaxYearMinus1Year
Current Tax Year	1202	CurrentTaxYear
Total	27969	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14303	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8931	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2310	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1223	CurrentTaxYearMinus1Year
Current Tax Year	1202	CurrentTaxYear
Total	27969	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	76550	CurrentTaxYearMinus4Years
Current Tax Year	99	CurrentTaxYear
Total	76649	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	470113	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	337133	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	317317	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	363291	CurrentTaxYearMinus1Year
Current Tax Year	333032	CurrentTaxYear
Total	1820886	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94250	PublicSupportPercentage509
Prior Year Support Percentage	0.90840	PriorYearSupportPercentage
Investment Income Percentage	0.02000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.02000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	333032	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	333032	RevenueSubtotal
Total Revenue Per Form990	333032	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	333048	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	333048	ExpensesSubtotal
Total Expenses Per Form990	333048	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	NACCED HAS ADOPTED THE ACCOUNTING OF UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC (TOPIC 740) OF THE FASB ASC. TOPIC 740 REQUIRES THE NACCED TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS MORE THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WHICH COULD RESULT IN NACCED RECORDING A TAX LIABILITY THAT WOULD REDUCE THE ORGANIZATION'S NET ASSETS. NACCED HAS ANALYZED ITS TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN TAX YEARS (2009-2011), OR EXPECTED TO BE TAKEN IN THE NACCED'S 2012 TAX RETURN. NACCED IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S 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.
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, 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 244,042 WHICH WAS BROKEN DOWN AS FOLLOWS: ADMINISTRATIVE SERVICES - 57,974 FINANCIAL MANAGEMENT AND ACCOUNTING - 15,914 MANAGEMENT AND HEADQUARTERS - 121,158 EVENT SERVICES - 28,850 EDUCATION AND LEARNING SERVICES - 12,414 MARKETING AND COMMUNICATIONS - 2,928 INFORMATION TECHNOLOGY - 4,804 SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF NACCED.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION HAS MEMBERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, 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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE GOVERNING BOARD ASSIGNS MANAGEMENT THE RESPONSIBILITY OF REVIEWING THE FORM 990.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	EACH MEMBER OF THE BOARD SIGNS A COMMITMENT OF CONDUCT TO ENSURE THAT THERE ARE NO VIOLATIONS OF THE POLICY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGE IN FINANCIAL REVIEW PROCESS	FORM 990, PAGE 12, PART XII, LINE 2C	THERE HAVE BEEN NO CHANGES DURING THE YEAR IN THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS.