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Nonprofiteer
← NATIONAL ASSOCIATION OF COUNTIES

Form 990 for tax year 2024

Filed by NATIONAL ASSOCIATION OF COUNTIES.

Totals

Total revenue
$28,914,578
Total expenses
$24,702,322
Contributions and grants received
$0
Grants paid
$2,910,000
Program service revenue
$11,635,757
Investment income
$5,313,533
Other revenue
$11,965,288
Total assets, end of year
$121,079,645
Total liabilities, end of year
$35,593,337
Net assets or fund balances, end of year
$85,486,308
Program services expenses (Part IX)
$20,123,668
Management and general expenses
$4,578,654
Fundraising expenses
$0
Program service expenses (Part III)
$20,123,668

Program services were 81.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $6,567,894 · related or exempt $6,567,894

  • 2b · Program service revenue: CONFERENCES &MEETINGS

    total $4,688,309 · related or exempt $4,688,309

  • 2c · Program service revenue: LEGISLATIVE AND PUBLIC AFFAIRS

    total $379,554 · related or exempt $379,554

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $2,695,479 · excluded $2,695,479

  • 5 · Royalties

    total $12,369,233 · excluded $12,369,233

  • 6a · Gross rents

    real property $130,137

  • 6b · Less rental expenses

    real property $825,594

  • 6c · Rental income or loss

    real property -$695,457 · personal property $0

  • 6d · Net rental income or loss

    total -$695,457 · excluded -$695,457

  • 7a · Gross sales of assets other than inventory

    securities $44,403,713

  • 7b · Less cost or other basis and sales expenses

    securities $41,785,659

  • 7c · Gain or loss

    securities $2,618,054 · other assets $0

  • 7d · Net gain or loss

    total $2,618,054 · excluded $2,618,054

  • 11a · Other revenue: OTHER FEES

    total $291,512 · excluded $291,512

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $291,512

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,910,000 · program services $2,910,000

  • 6 · Compensation of disqualified persons

    total $6,186,390 · program services $4,514,128 · management and general $1,672,262

  • 8 · Pension plan contributions

    total $228,427 · management and general $228,427

  • 9 · Other employee benefits

    total $1,633,162 · program services $1,464,682 · management and general $168,480

  • 10 · Payroll taxes

    total $139,963 · management and general $139,963

  • 11a · Fees: management

    total $1,031,732 · program services $849,604 · management and general $182,128

  • 11b · Fees: legal

    total $39,103 · management and general $39,103

  • 11c · Fees: accounting

    total $113,962 · management and general $113,962

  • 11f · Fees: investment management

    total $128,414 · management and general $128,414

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $702,604 · program services $412,545 · management and general $290,059

  • 14 · Information technology

    total $17,465 · management and general $17,465

  • 16 · Occupancy

    total $259,670 · management and general $259,670

  • 17 · Travel

    total $642,994 · program services $523,776 · management and general $119,218

  • 18 · Travel or entertainment for public officials

    total $140,502 · management and general $140,502

  • 19 · Conferences, conventions and meetings

    total $3,574,489 · program services $3,211,516 · management and general $362,973

  • 22 · Depreciation, depletion and amortization

    total $267,866 · program services $48,753 · management and general $219,113

  • 23 · Insurance

    total $61,792 · management and general $61,792

  • 24a · Other expenses: FINANCIAL SERVICES

    total $6,377,094 · program services $6,188,664 · management and general $188,430

  • 24b · Other expenses: SUBSCRIPTIONS

    total $174,198 · management and general $174,198

  • 24c · Other expenses: MISCELLANEOUS EXPENSES

    total $71,138 · management and general $71,138

  • 24d · Other expenses: TAXES

    total $1,326 · management and general $1,326

  • 24e · All other expenses

    total $31 · program services $0 · management and general $31 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $6,134,764 · end of year $7,415,885

  • 4 · Accounts receivable

    beginning of year $1,035,317 · end of year $1,134,995

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $560,931 · end of year $922,542

  • 10a · Land, buildings and equipment: cost or other basis

    $8,043,255

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,799,285

  • 10c · Land, buildings and equipment, net

    beginning of year $4,626,241 · end of year $4,243,970

  • 11 · Investments: publicly traded securities

    beginning of year $83,479,721 · end of year $84,939,270

  • 12 · Investments: other securities

    beginning of year $2,134,302 · end of year $4,210,496

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $18,739,211 · end of year $18,212,487

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,220,661 · end of year $4,514,045

  • 19 · Deferred revenue

    beginning of year $3,290,730 · end of year $4,126,989

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $25,886,933 · end of year $26,952,303

  • 27 · Net assets without donor restrictions

    beginning of year $83,312,163 · end of year $85,486,308

Mission and programs · 2024

Mission

STRENGTHEN AMERICA'S COUNTIES

Activities or mission (Part I)

THE NATIONAL ASSOCIATION OF COUNTIES (NACO) IS THE ONLY NATIONAL ORGANIZATION THAT REPRESENTS COUNTY GOVERNMENTS IN THE UNITED STATES.FOUNDED IN 1935, NACO ASSISTS AMERICA'S 3,069 COUNTIES IN PURSUINGEXCELLENCE IN PUBLIC SERVICE TO PRODUCE HEALTHY, VIBRANT, SAFE AND RESILIENT COUNTIES. NACO PROMOTES SOUND PUBLIC POLICIES, FOSTERS COUNTYSOLUTIONS TO SAVE COUNTIES AND TAXPAYERS MONEY.

  • 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 CLEARING HOUSE OF INFORMATION ABOUT GRANTS FOR WHICH COUNTIES ARE ELIGIBLE, AND DISSEMINATING WRITTEN MATERIALS.NACO ALSO FACILITATES EDUCATIONAL PROGRAMS AT NACO'S CONFERENCES AND LEADERSHIP TRAINING FOR COUNTY OFFICIALS.

    Expenses $5,670,341

  • CONFERENCES AND MEETINGS - NACO HOLDS THREE MAJOR CONFERENCES EACH YEAR, LEGISLATIVE, ANNUAL AND WESTERN INTERSTATE REGION CONFERENCES AND MEETING AFFORD COUNTY OFFICIAL THE OPPORTUNITY TO LEARN AND GATHER INFORMATION TO HELP IMPROVE THE EFFECTIVENESS AND EFFICIENCY OF THEIR COUNTY'S OPERATIONS AND PROGRAMS.

    Expenses $3,655,376 · Revenue $4,688,309

  • LEGISLATIVE - THROUGH NACO'S MEMBER MEETINGS AND COMMITTEES, THIS DEPARTMENT DEVELOPS NATIONAL LEGISLATIVE POLICY IN SUPPORT OF AMERICA'S COUNTIES AND FOR REPRESENTATION TO CONGRESS AND FEDERAL AND EXECUTIVE AGENCIES TO CONGRESS AND THE ADMINISTRATION, NACO PRESENTS THE COUNTY GOVERNMENT VIEW ON THE LEGISLATIVE AND PROPOSED REGULATIONS AFFECTING COUNTIES.

    Expenses $3,157,703 · Revenue $340,376

  • CONTRIBUTIONS AND OTHER MISC PROGRAMS - FUNDING TO PROVIDE FOR OPERATING COSTS OF RELATED ORGANIZATION, THE NATIONAL ASSOCIATION OF COUNTIES RESEARCH FOUNDATION (NACORF). NACORF'S CHARITABLE MISSION IS TO ASCERTAIN, DEVELOP, AND DISTRIBUTE KNOWLEDGE ABOUT COUNTY GOVERNMENT FOR THE EDUCATION OF THE PUBLIC IN GENERAL, AND FOR THE SPECIFIC EDUCATION AND TRAINING OF PUBLIC OFFICIALS AND PROSPECTIVE PUBLIC OFFICIALS.

    Expenses $2,910,000 · Grants $2,910,000

  • Membership Services

    Expenses $2,762,566 · Revenue $6,567,894

  • PUBLIC AFFAIRS

    Expenses $1,967,682 · Revenue $39,178

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ChiefDan Eggleston

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ColJohn Aubrey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonAlexander Mirabella

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonAllan Angel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonAmy Chandler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonAngelo Kyle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonArlyn Bradshaw

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonBob Dixon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonBradley Carlyon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonBrandon Ellison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonCalvin Newsom

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonCathy Stacey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonChokwe Pitchford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonChristian Leinbach

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonChristopher Constance

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonChristopher Rodgers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonCindy Mills

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDaniel McCoy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDanielle Bethell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDavid Carter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDavid Crowley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDavid Meyer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDavid Nicholson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDebbie Lieberman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDebbie Wise

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonDenise Winfrey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonEd Booth

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonFelix Lopez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonFrank Williams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonGeorge Dunlap

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonGeorge Hartwick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonGerard Saiz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonGrant Veeder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonGreg Puckett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonHelen Stone

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJames Gore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJason Bellows

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJason Strouf

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJD Clark

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJeffrey Huffman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJerry Demings

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJerry Taylor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJim Schmidt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJoe Briggs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • HonJohn O'Grady

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJoshua Pedrozo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonJoshua Skavdahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKathryn Barger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKathryn Starkey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKathy Ackerman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKeith Becker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKeith Carson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKenny Haymon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKenton Ward

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKipukai Kualii

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonKurt Gibbs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonLarry White

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonLee Constantine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonLena Fowler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonLenny Eliason

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonLisa Janicki

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMarcia Lamb

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMarilyn Kirkpatrick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMartha Schrader

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMary Ann Borgeson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMary Jo McGuire

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMary Kuney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMary Tinkler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMelissa Daub

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMerceria Ludgood

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMichael Logsdon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMichael McGinley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonMiles Menetrey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonOz Nesbitt Sr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonPerry Turner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonPeter Baldacci

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRay Long

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRenee Couch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRichard Crouch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRicky Hatch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRodney Dial

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRodney Ellis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRon Berry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • HonRon Burrows

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRoy Brooks

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonRudy Molera

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonSarah Benatar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonShannon Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonSharon Green Middleton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonSharyn Pohlman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonSheri Lund

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonStan Ponstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonSue Lee Loy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTammy Tincher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTarryl Clark

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTerry Wolf

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTim Sumner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTimothy Boncoskey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTodd Patzer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonTommy Waters

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonToni Preckwinkle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonVarlin Higbee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonVic Pearson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonWaymon Mumford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonWendy Piper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonWes McCart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • HonWilliam Novotny

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • JudgeGary Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrDavid Connor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrDavid Weden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrGordon Watkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrJhonathan Aragon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrJonathan Vlaming

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrJudd Freed

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrMichael Zurlo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrOrrin Bailey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrPatrick Veraguth

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrPhillip Trujillo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrRichard Sanders

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrRobert Hill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrRobert Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrScott Arndt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrScott Sorrel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MrTomas Talamante

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsCarol Moehrle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsClaudia Tuck

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsDeirdre Araujo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsJayne Sabaitis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsJennifer Finch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsMary Keating

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsNichole Coleman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MsTiffany Stewart-Stanley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ashleigh Holand

    Chief Program Officer

    Total calculated
    $220,879
    From this org
    $0
    From related orgs
    $194,170
    Other
    $26,709
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $0 + $171,395 related
    Bonus
    $0 + $20,000 related
    Other
    $0 + $2,775 related
    Deferred
    $0 + $26,709 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $220,879 related
  • Brian Namey

    Chief Public Affairs Officer

    Total calculated
    $206,751
    From this org
    $175,165
    From related orgs
    $0
    Other
    $31,586
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,815
    Bonus
    $0
    Other
    $1,350
    Deferred
    $31,586
    Nontaxable benefits
    $0
    Filer's total
    $206,751
  • Mark Ritacco

    Director of Government Affairs

    Total calculated
    $260,095
    From this org
    $228,317
    From related orgs
    $0
    Other
    $31,778
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,517
    Bonus
    $20,000
    Other
    $1,800
    Deferred
    $31,778
    Nontaxable benefits
    $0
    Filer's total
    $260,095
  • Teryn Zmuda

    Chief Economist & Director

    Total calculated
    $261,399
    From this org
    $0
    From related orgs
    $228,980
    Other
    $32,419
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $0 + $209,180 related
    Bonus
    $0 + $18,000 related
    Other
    $0 + $1,800 related
    Deferred
    $0 + $32,419 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $261,399 related
  • Daniel Melgoza

    Chief of Operations

    Total calculated
    $278,160
    From this org
    $122,978
    From related orgs
    $122,978
    Other
    $32,204
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $102,078 + $102,078 related
    Bonus
    $20,000 + $20,000 related
    Other
    $900 + $900 related
    Deferred
    $16,102 + $16,102 related
    Nontaxable benefits
    $0
    Filer's total
    $139,080 + $139,080 related
  • Deborah Stoutamire

    Chief Administrative Officer

    Total calculated
    $430,496
    From this org
    $199,029
    From related orgs
    $199,029
    Other
    $32,438
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $198,354 + $198,354 related
    Bonus
    $0
    Other
    $675 + $675 related
    Deferred
    $16,219 + $16,219 related
    Nontaxable benefits
    $0
    Filer's total
    $215,248 + $215,248 related
  • Matthew Chase

    CEO/Executive Director

    Total calculated
    $843,610
    From this org
    $385,593
    From related orgs
    $385,593
    Other
    $72,424
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $251,175 + $251,175 related
    Bonus
    $107,500 + $107,500 related
    Other
    $26,918 + $26,918 related
    Deferred
    $36,212 + $36,212 related
    Nontaxable benefits
    $0
    Filer's total
    $421,805 + $421,805 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Written employment contract
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions
COMPANION TRAVEL IS PAID FOR THE OFFICERS AND FOR THE EXECUTIVE DIRECTOR AS PART OF THE COSTS RELATED TO THEIR TRAVEL EXPENSE WHILE ON OFFICIAL BUSINESS REPRESENTING NACO. THESE AMOUNTS ARE REPORTED AS INCOME ON FORMS W-2 AND 1099, AS REQUIRED. NACO ALSO PAYS FOR AIRLINE CLUB MEMBERSHIPS FOR THE EXECUTIVE DIRECTOR AND ELECTED OFFICERS; FEES ARE SHOWN ON W-2 OR 1099, RESPECTIVELY.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
MEMBERSHIP DUES IN LOCAL SOCIAL CLUB ARE PAID BY NACO FOR THE USE OF NUMEROUS NACO EMPLOYEES, AND ARE CONSIDERED ONE OF THE COSTS OF NETWORKING AND EXPANDING BUSINESS RELATIONSHIPS FOR NACO.
Schedule J, Part I, Line 4a Severance or change-of-control payment
Anna Amselle-Chief Financial Officer $157,988.25
Schedule J, Part I, Line 7 Non-fixed payments
THE NACO EXECUTIVE DIRECTOR HAS AN ANNUAL BONUS OPTION, WHICH IS TO BE BASED ON THE PERFORMANCE OBJECTIVES DETERMINED ANNUALLY BY THE NACO 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 MUST 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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • NACO FINANCIAL SERVICES CORP

    C Corporation · MANAGEMENT SVCS · DE · 100% owned · share of income $1,815,053 · share of assets -$494,681 · controlled entity

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.1
Source object
202533219349322573

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