2024-11-12T15:57:18-06:00 2023-12-31 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2023-01-01 530241255 National Association of Counties Research Foundation % THE ORGANIZATION NATI 2029424201 660 North Capitol St No 400 Washington DC 20001 JANET FERNANDES DIRECTOR OF FINANCE 2029424201 2024-11-09 true true Marc Berger P01871563 7038930600 2024-11-09 2023 2024-10-15 13:58:12Z JANET FERNANDES 660 North Capitol St No 400 Washington DC 20001 7256826 false X www.naco.org X 1958 DE SEE SCHEDULE O 8 8 0 0 96743 0 7611668 5933623 1309538 1255317 4587 10690 116008 57196 9041801 7256826 486987 733692 0 0 4935831 4799969 0 0 0 3268454 3646633 8691272 9180294 350529 -1923468 4161965 6281503 267815 4268718 3894150 2012785 X TO ASCERTAIN, DEVELOP AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC GENERALLY AND FOR THE EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS. false false 4429087 733692 0 NACORF DELIVERS PROGRAMMING, TECHNICAL ASSISTANCE AND THOUGHT LEADERSHIP RESOURCES ON A VARIETY OF PRESSING ISSUES IMPACTING MEMBER COUNTIES RANGING FROM HEALTH, CRIMINAL JUSTICE, RESILIENCY, ECONOMIC DEVELOPMENT AND HUMAN SERVICES. THIS WORK IS SUPPORTED BY A NETWORK OF NATIONALLY ORIENTED PRIVATE FOUNDATIONS AND FEDERAL AGENCIES. CURRENT PROJECTS ARE IN THE AREAS OF HEALTH, JUSTICE AND PUBLIC SAFETY PROGRAMS, HUMAN SERVICES, COMMUNITY AND ECONOMIC DEVELOPMENT AND INFRASTRUCTURE AND RESILIENCY. 1019753 0 70724 COUNTY SERVICES - THESE ACTIVITIES INCLUDE ONGOING RESEARCH ON ISSUES OF IMPORTANCE TO COUNTIES, RESPONDING TO INQUIRIES FROM AND ABOUT COUNTIES, MANAGING A PEER-TO-PEER NETWORK OF EXPERT COUNTY OFFICIALS, HOSTING A CLEARINGHOUSE OF INFORMATION ABOUT GRANTS FOR WHICH COUNTIES ARE ELIGIBLE AND DISSEMINATING WRITTEN MATERIALS. NACORF ALSO FACILITATES EDUCATIONAL PROGRAMS AT NACO CONFERENCES AND LEADERSHIP TRAINING FOR COUNTY OFFICIALS. 907172 0 1184593 PUBLIC AFFAIRS THIS DEPARTMENT IS RESPONSIBLE FOR COUNTY NEWS WITH A FOCUS ON CREATING GREATER VISIBILITY OF NACO AND COUNTY GOVERNMENTS ON CAPITOL HILL, WHILE EDUCATING NACO MEMBERS ABOUT PROGRAMS, PRODUCTS, AND SERVICES PROVIDED BY NACO. COUNTY NEWS IS A BIWEEKLY PUBLICATION CIRCULATED TO MORE THAN 36,000 ELECTED AND APPOINTED COUNTY OFFICIALS ACROSS THE COUNTRY. COUNTY NEWS INFORMS COUNTY OFFICIALS ABOUT WHAT IS HAPPENING IN OTHER COUNTIES AND PROVIDES INFORMATION ABOUT LEGISLATIVE AND REGULATORY ACTIVITIES IN WASHINGTON, DC, THAT AFFECT COUNTIES AND THEIR RESIDENTS. COUNTY NEWS IS ALSO AVAILABLE ON-LINE COUNTY NEWS ALERT, AN ELECTRONIC NEWSLETTER DISTRIBUTED BIWEEKLY TO 38,000 MEMBERS HIGHLIGHTS HEADLINES IN THE CURRENT ISSUE, AND KEEPS THEM UP TO DATE ON ASSOCIATION NEWS, PROGRAMS AND MEMBER SERVICES. 254106 0 0 CONFERENCES AND MEETINGS 254106 0 0 6610118 true true false false false false false false false true false false false false true true true true false false false false false false false false false true false true false false false false false false false false false false false false false true false true false true 30 0 true 0 true true false false false false false false false false false false false X 8 8 false false false false false true false true true false false true true true true true true true false false DC X THE ORGANIZATION 2023936226 660 NORTH CAPITOL ST NO 400 WASHINGTON DC 20001 X MATTHEW DAVID CHASE CEO/EXECUTIVE DIRECTOR 18.75 18.75 X 342177 342177 102110 DANIEL MELGOZA CHIEF OF OPERATIONS 18.75 18.75 X 136479 136479 36152 TERYN ZMUDA CHIEF ECONOMIST AND DIRECTOR 37.5 0.0 X 243054 0 34309 DEBORAH STOUTAMIRE CHIEF ADMINISTRATIVE OFFICER 18.75 18.75 X 121535 121535 33488 ANNA AMSELLE THRU 42023 CHIEF FINANCIAL OFFICER 18.75 18.75 X 41086 202374 31030 ASHLEIGH HOLAND DIRECTOR OF COUNTY FUTURE LAB 37.5 0.0 X 186655 0 26276 MARY JO McGUIRE PRESIDENT 1.0 1.0 X X 0 3325 0 DENISE WINFREY IMMEDIATE PAST PRESIDENT 1.0 1.0 X X 0 2750 0 JD CLARK SECOND VICE PRESIDENT 1.0 1.0 X X 0 676 0 JAMES GORE FIRST VICE PRESIDENT 1.0 1.0 X X 0 0 0 RON BERRY DIRECTOR 1.0 1.0 X 0 0 0 JOE BRIGGS DIRECTOR 1.0 1.0 X 0 0 0 TRACY GRAHAM DIRECTOR 1.0 1.0 X 0 0 0 MARK POLONCARZ DIRECTOR 1.0 1.0 X 0 0 0 1070986 809316 263365 5 false true false USPS SECTION 15 3300 V STREET WASHINGTON DC 20018 MAILING SERVICES 240905 WV COMMUNITY HUB 424A SHREWSBURY STREET CHARLESTON WV 25301 COACHING 194332 ASPEN INSTITUTE 2300 N STREET SUITE 700 WASHINGTON DC 20037 DRIVING CHANGE 120000 COMMUNITY BUILDERS PO BOX 3128 GLENWOOD SPRINGS CO 81602 ASST COMMUNITIES 114955 4 2500000 3433623 5933623 COUNTY NEWS 900099 1184593 1087850 96743 COUNTY SERVICES 900099 70724 70724 1255317 10690 10690 0 57196 57196 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7256826 1158574 96743 67886 733692 733692 0 0 0 0 0 3704296 2821418 882878 99440 99440 929326 813566 115760 66907 66907 119581 119581 42576 42576 47919 47919 0 0 71052 71052 834911 834911 0 641667 480103 161564 10451 10451 0 916002 476325 439677 329438 281852 47586 60835 60835 669873 548267 121606 0 0 188654 188654 37342 37342 DUES & SUBSCRIPTIONS 53831 18752 35079 TAXES 734 734 BAD DEBT 18 18 MISCELLANEOUS 74925 74925 -453176 -398768 -54408 9180294 6610118 2570176 0 0 0 2222704 2881030 1123343 1564466 0 0 0 0 0 0 0 0 0 0 32116 69133 0 0 214769 1766874 0 0 0 0 0 0 569033 0 4161965 6281503 245315 138456 0 0 22500 2480929 0 0 0 0 0 0 0 0 0 0 0 1649333 267815 4268718 X 63497 130475 3830653 1882310 3894150 2012785 4161965 6281503 -1923468 42103 X X false true X true false X 8074216 6362171 6737062 7611668 5933623 34718740 1198570 1011090 1098858 1309538 1255317 5873373 0 0 0 9272786 7373261 7835920 8921206 7188940 40592113 3386473 3708045 3000000 2890000 2500000 15484518 0 3386473 3708045 3000000 2890000 2500000 15484518 25107595 812 5367 5928 104999 67886 184992 0 812 5367 5928 104999 67886 184992 0 5000 0 0 15606 0 20606 9278598 7378628 7841848 9041811 7256826 40797711 0.61542 0.62480 0.00453 0.00277 X SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME: INCOME FROM ACTIVITIES NOT REGULARLY CARRIED ON 2019 AMOUNT: $5,000. 2020 AMOUNT: NONE. 2021 AMOUNT: NONE. 2022 AMOUNT: $15,606. 2023 AMOUNT: NONE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 177058 48719 13634 212143 231267 -43236 10973 177058 207315 37288 13336 231267 202718 26991 22394 207315 172604 12000 39639 21525 202718 1.00000 false false 0 DUE TO AFFILIATES 1649333 1649333 X 7298929 42103 42103 7256826 7256826 9180294 9180294 9180294 SCHEDULE D, PART V, LINE 4: THE FSC CONTRIBUTED TO THE DAVENPORT SCHOLARSHIP GRANT WHICH WAS CREATED TO PROVIDE AN INDIVIDUAL ENTERING COLLEGE AND SELECTED BY THE INCOMING NACO PRESIDENT. THE GRANT, VALUED AT $12,000 OVER THE 4-YEAR COURSE, IS PAID DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE INDIVIDUAL IS ENROLLED. SCHEDULE D, PART X, LINE 2: THE NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION IS EXEMPT UNDER SECTION 501(C)(3), AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE IRC. HOWEVER, THE FOUNDATION MAY BE SUBJECT TO TAX ON THEIR UNRELATED BUSINESS INCOME ACTIVITIES. NACORF HAD NET OPERATING LOSSES (NOLS) OF APPROXIMATELY $732,000 AND $761,000 AS OF DECEMBER 31, 2023 AND 2022, RESPECTIVELY, FROM UNRELATED BUSINESS ACTIVITIES. THESE NOLS EXPIRE BETWEEN 2024 AND 2036. THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. RECOGNIZED UNCERTAIN INCOME TAX POSITIONS ($0 AT DECEMBER 31, 2023 AND 2022) ARE MEASURED AT THE LARGEST AMOUNT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURRED. THE FOUNDATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2020, AND PRIOR. true THE BROOKINGS INSTITUTION 1775 MASS AVE NW WASHINGTON DC 20036 530196577 501(c)(3) 73000 PROGRAM SUPPORT CORPORATION FOR SUPPORTIVE HOUSING 61 BROADWAY NEW YORK NY 10006 133600232 501(c)(3) 30000 PROGRAM SUPPORT JUDGE DAVID L BAZELON CTR FOR MENTAL HLTH LAW 1090 VERMONT AVE NW WASHINGTON DC 20005 237268143 501(c)(3) 30000 PROGRAM SUPPORT TASC INC 700 S CLINTON STREET CHICAGO IL 60607 362870923 501(C)(3) 30000 PROGRAM SUPPORT NATIONAL ALLIANCE ON MENTAL ILLNESS 4301 WILSON BLVD ARLINGTON VA 22203 431201653 501(C)(3) 15000 PROGRAM SUPPORT NATIONAL SHERIFF'S ASSOCIATION 1450 DUKE STREET ALEXANDRIA VA 22314 530116293 501(C)(4) 15000 PROGRAM SUPPORT SOUTHWEST TEXAS REGIONAL ADVISORY COUNCIL 7500 W US HIGHWAY SAN ANTONIO TX 78227 742896432 501(c)(3) 15000 PROGRAM SUPPORT 6 1 SCHEDULE I, PART I, LINE 2: NACORF REQUIRES THAT GRANTS BE MANAGED WITH SOUND FINANCIAL MANAGEMENT POLICIES, ADEQUATE INTERNAL CONTROL SYSTEMS, COST-EFFICIENT PROCUREMENT PROCEDURES, AND DOCUMENTATION OF ALL EXPENDITURES AND PURCHASES. ALL FINANCIAL AND ACCOUNTING RECORDS SHOULD BE AVAILABLE FOR INSPECTION AND SHOULD BE RETAINED BASED ON NACORF'S DOCUMENT RETENTION POLICY. true false false false false false false true false ANNA AMSELLE THRU 42023 CHIEF FINANCIAL OFFICER 41086 41086 0 0 0 161288 15515 15515 0 0 56601 217889 0 0 MATTHEW DAVID CHASE CEO/EXECUTIVE DIRECTOR 249474 249474 50000 50000 42703 42703 51055 51055 0 0 393232 393232 0 0 DANIEL MELGOZA CHIEF OF OPERATIONS 117360 117360 17206 17206 1913 1913 18076 18076 0 0 154555 154555 0 0 DEBORAH STOUTAMIRE CHIEF ADMINISTRATIVE OFFICER 104700 104700 8513 8513 8322 8322 16744 16744 0 0 138279 138279 0 0 TERYN ZMUDA CHIEF ECONOMIST AND DIRECTOR 215136 0 17355 0 10563 0 34309 0 0 0 277363 0 0 0 ASHLEIGH HOLAND DIRECTOR OF COUNTY FUTURE LAB 158634 0 14101 0 13920 0 26276 0 0 0 212931 0 0 0 SCHEDULE J, PART I, LINE 3: NACORF DOES NOT ITSELF MAKE ANY COMPENSATION DECISIONS, AS THE EXECUTIVE DIRECTOR IS EMPLOYED BY NACO, A RELATED ORGANIZATION. NACO MAKES USE OF THE FOLLOWING IN SETTING EXECUTIVE COMPENSATION: - COMPENSATION COMMITTEE - FORMS 990 OF OTHER ORGANIZATIONS - WRITTEN EMPLOYMENT CONTRACT - APPROVAL BY BOARD OR COMPENSATION COMMITTEE THE EXECUTIVE/COMPENSATION COMMITTEE RECOMMENDS THAT AMOUNT TO BE PAID, AND THE NACO BOARD OF DIRECTORS DECIDES AND APPROVES AT THE NACO ANNUAL BOARD MEETING. SCHEDULE J, PART 1, LINE 4A: Anna Amselle-Chief Financial Officer $157,989. SCHEDULE J, PART 1, LINE 7: THE NACORF EXECUTIVE DIRECTOR HAS AN ANNUAL BONUS OPTION, WHICH IS TO BE BASED ON THE PERFORMANCE OBJECTIVES DETERMINED ANNUALLY BY THE NACO/RF OFFICERS. THE OFFICERS WILL EVALUATE HIS PERFORMANCE EACH MAY AND DETERMINE HIS ANNUAL BONUS AMOUNT. ADDITIONALLY, DURING EMPLOYEE PERFORMANCE REVIEWS, SUPERVISORS CAN RECOMMEND THAT EMPLOYEES RECEIVE ABOVE STANDARD MERIT INCREASES AND/OR PERFORMANCE BONUSES. THOSE RECOMMENDATIONS MUCH INCLUDE SPECIFIC JUSTIFICATION AND ARE SUBJECT TO REVIEW BY THE HR DIRECTOR AND ULTIMATELY THE EXECUTIVE DIRECTOR. THE BOARD DOES NOT APPROVE INDIVIDUAL GOALS OR BONUSES, WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR. HOWEVER, THE BOARD DOES APPROVE NACO'S STRATEGIC GOALS AND INITIATIVES, WHICH ARE THE BASIS FOR THE INDIVIDUAL BONUSES. FORM 990, PART 1, LINE 1: TO ASCERTAIN, DEVELOP AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC GENERALLY AND FOR THE EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS. FORM 990, PART VI, SECTION A, LINE 7A: THE BOARD OF DIRECTORS SHALL CONSIST OF THE OFFICERS OF NACO, THE FOUR REGIONAL REPRESENTATIVES OF NACO AND THE CHAIR OF THE NACO PROGRAMS AND SERVICES COMMITTEE THEIR TERMS SHALL BE COTERMINOUS WITH THE TERMS OF THE NACO POSITIONS THEY HOLD RESIGNATIONS, REMOVAL AND VACANCIES SHALL BE HANDLED AS PROVIDED BY THE NACO BYLAWS FOR THE MEMBERS OF THE NACO EXECUTIVE COMMITTEE AND FOR THE CHAIR OF THE PROGRAMS AND SERVICES COMMITTEE THE NACO EXECUTIVE DIRECTOR SHALL ALSO SERVE ON THE BOARD AS AN EX OFFICIO, NON-VOTING MEMBER. FORM 990, PART VI, SECTION B, LINE 11B: THE NACO AUDIT COMMITTEE, WHICH FUNCTIONS AS THE NACORF AUDIT COMMITTEE, ALONG WITH THE EX EXECUTIVE COMMITTEE, SUBSETS OF THE NACO BOARD OF DIRECTORS, REVIEW THE DRAFT FORM 990 BEFORE FILING UPON APPROVAL, THE FINAL FORM IS MADE AVAILABLE TO ALL BOARD MEMBERS VIA THE NACO WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C: NACORF AND NACO ARE BOUND BY THE SAME CONFLICT OF INTEREST POLICY, SET BY NACO THE TERM OF OFFICE OF THE MEMBERS OF THE BOARD IS FOR ONE YEAR IMMEDIATELY AFTER ELECTION OR APPOINTMENT TO THE BOARD, THEY ARE REQUIRED TO SIGN, AS A MATTER OF ORGANIZATIONAL POLICY, A CONFLICT OF INTEREST DISCLOSURE STATEMENT DEFINED BY NACO THE EXECUTIVE DIRECTOR AND CHIEF OPERATIONS OFFICER ARE ALSO REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT UPON ASSUMPTION OF OFFICE AND TO PROMPTLY REPORT ANY CONFLICT-OF-INTEREST SITUATION THAT MAY ARISE WHILE THEY ARE IN OFFICE. FORM 990, PART VI, SECTION B, LINE 15A: CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT NACO'S EXECUTIVE DIRECTOR AND CHIEF OPERATIONS OFFICER ARE ALSO THE PRINCIPAL OFFICERS OF NACO RF IN THEIR RESPECTIVE POSITIONS BOTH ARE NOT PAID DIRECTLY BY NACO RF BUT THEIR SALARIES AND BENEFITS ARE PART OF THE OVERHEAD COST POOL IN WHICH NACO RF IS BILLED FOR ITS SHARE THE HIRING AND DECISION ON EXECUTIVE COMPENSATION GOES THROUGH NACO'S PROCESS WHERE IT GOES THROUGH A REVIEW AND APPROVAL BY INDEPENDENT PERSONS (EXECUTIVE COMMITTEE), COMPARABILITY DATA (REVIEW OF SALARIES AND BENEFITS OF EXECUTIVE DIRECTORS/PRESIDENT OF OTHER NONPROFIT ORGANIZATIONS COMPARABLE TO NACO) AND PERFORMANCE EVALUATION BY THE EXECUTIVE BOARD THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION, BASED UPON THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE, IS DECIDED AND APPROVED AT THE BOARD OF DIRECTORS MEETING HELP DURING THE NACO ANNUAL CONFERENCE. OTHER OFFICERS OR KEY EMPLOYEES THE HIRING AND DECISION ON KEY EMPLOYEE COMPENSATION ALSO GOES THROUGH NACO'S PROCEDURES WHERE IT PARTICIPATES IN LOCAL SALARY SURVEYS AND USES THE SURVEY RESULTS TO ENSURE THAT ITS SALARY STRUCTURES ARE COMPETITIVE AND COMPARABLE WITH SIMILAR POSITIONS FROM OTHER ORGANIZATIONS NACO'S EXECUTIVE DIRECTOR REVIEWS AND APPROVES SALARY LEVELS AND MERIT INCREASES BASED ON THE EMPLOYEE PERFORMANCE EVALUATION RATING AND RECOMMENDATION OF THE EMPLOYEES SUPERVISOR/DEPARTMENT DIRECTOR THE BOARD OF DIRECTORS MEETS IN NOVEMBER / DECEMBER OF EACH YEAR TO DECIDE ON THE RATE OF EMPLOYEE SALARY INCREASE FOR THE FOLLOWING YEAR. FORM 990, PART VI, SECTION C, LINE 19: CORPORATE BY-LAWS ARE AVAILABLE UPON REQUEST. NACO'S CORPORATE ANNUAL REPORTS INCLUDE NACO RF'S PROGRAMS AND ACTIVITIES. THESE ARE AVAILABLE ONLINE AT NACO'S WEBSITE. THE CONFLICT OF INTEREST POLICY DOCUMENT IS ADOPTED FROM NACO BY NACORF, AS THEY SHARE THE SAME BOARD MEMBERS. IT IS AVAILABLE TO CONCERNED ENTITIES ONLY, SUCH AS BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES OF NACO AND ITS AFFILIATED ORGANIZATIONS. OPERATIONS STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST AND CAN ALSO BE ACCESSED VIA GUIDE STAR, A NON-PROFIT INFORMATION DATABASE. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. NATIONAL ASSOCIATION OF COUNTIES (NACO) 660 NORTH CAPITOL STREET STE 400 WASHINGTON DC 20001 530190321 IMPROVEMENT DE 501(C)(4) NA false NACO FINANCIAL SERVICES CORP 660 NORTH CAPITOL STREET STE 400 WASHINGTON DC 20001 521913476 MANAGEMENT SR DE NA C CORP 0 0 false true false true false false false false false false false true false false true true true false true true NATIONAL ASSOCIATION OF COUNTIES (NACO) A 911929 CASH NATIONAL ASSOCIATION OF COUNTIES (NACO) C 2500000 CASH NATIONAL ASSOCIATION OF COUNTIES (NACO) N 476325 CASH NATIONAL ASSOCIATION OF COUNTIES (NACO) O 3557846 CASH