2013-11-12T13:44:41-06:00 2012-12-31 MCQUADE BRENNAN LLP 1730 RHODE ISLAND AVE NW STE 800 WASHINGTON DC 200363114 990 2012-01-01 521635159 NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT NATI 2023671149 2025 M STREET NW ROOM/SUITE 800 WASHINGTON DC 20036 JOHN C MURPHY 2023671149 2013-11-12 true HEATHER JONES 2022963306 2013-11-12 2012 2016-03-07 17:11:31Z JOHN C MURPHY 2025 M STREET NW 800 WASHINGTON DC 20036 432279 false X WWW.NACCED.ORG X 1978 DC 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. 13 13 0 30 0 1869 1812 360199 329919 1223 1202 99 363291 333032 1500 1500 0 0 0 0 326045 331548 327545 333048 35746 -16 369516 377421 35179 43100 334337 334321 X 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. false false 138375 330018 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. 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. 1500 1500 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. 139875 true false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 0 false false false false false false false false false false X 13 13 false true false false true true false true true false false true true false true false false false false false X SMITHBUCKLIN CORPORATION 2023671149 2025 M STREET NW STE 800 WASHINGTON DC 20036 X BRIAN PAULSON 2.00 X X 0 0 0 JACK EXLER 2.00 X X 0 0 0 TONY AGLIATA 2.00 X X 0 0 0 W FRANK NEWTON 2.00 X X 0 0 0 KEITH MCNEELY 2.00 X X 0 0 0 NORMA DRUMMOND 2.00 X 0 0 0 PAUL HERDEG 2.00 X 0 0 0 MARY KEATING 2.00 X 0 0 0 BILL LAKE 2.00 X 0 0 0 CHERYL MARKHAM 2.00 X 0 0 0 CHRISTY MOFFETT 2.00 X 0 0 0 KEITH MCNEELY 2.00 X 0 0 0 KAREN WILEY 2.00 X 0 0 0 JOHN MURPHY 20.00 X 0 0 0 false false false SMITHBUCKLIN 2025 M STREET NW SUITE 800 WASHINGTON DC 20036 MANAGEMENT 239576 1 1812 1812 MEMBERSHIP DUES 900099 237100 237100 CONFERENCE & MEETING 900099 92819 92819 329919 1202 1202 99247 99247 MISCELLANEOUS 900099 99 99 99 333032 330018 1202 1500 1500 244042 77392 166650 7875 7875 9647 133 9514 1587 1587 8665 8665 19666 19666 4853 425 4428 FOOD & ENTERTAINMENT 29295 28901 394 MISCELLANEOUS 2979 1961 1018 DUES & SUBSCRIPTIONS 1707 1707 PLAQUES 1232 1232 333048 139875 193173 0 197233 204903 159247 159689 2700 975 7331 7623 3005 4231 369516 377421 229 34950 43100 35179 43100 X 306923 306583 27414 27738 334337 334321 369516 377421 -16 X X false true X false false X 1674 1435 919 1869 1812 7709 377586 326767 314088 360199 329919 1708559 379260 328202 315007 362068 331731 1716268 1716268 14303 8931 2310 1223 1202 27969 14303 8931 2310 1223 1202 27969 76550 99 76649 470113 337133 317317 363291 333032 1820886 0.94250 0.90840 0.02000 0.02000 X 333032 333032 333032 333048 333048 333048 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X 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. 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.