2024-11-05T12:30:50-06:00 2023-12-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS RD STE 1500 RALEIGH NC 27609 990 2023-01-01 742083149 TEXAS ASSOCIATION OF COUNTY OFFICIALS TEXA 5124788753 1210 SAN ANTONIO ST 500 AUSTIN TX 78701 SUSAN M REDFORD EXECUTIVE DIRECTOR 5124788753 2024-10-30 1 0 J CALVIN MARKS P01226973 9197196400 2023 2024-10-15 13:58:12Z TEXAS ASSOCIATION OF COUNTIES SUSAN M REDFORD 1210 SAN ANTONIO ST 500 AUSTIN TX 78701 47562109 0 X WWW.COUNTY.ORG X 1971 TX THE TEXAS ASSOCIATION OF COUNTIES SERVES AS A FORUM FOR RESOLVING COUNTY ISSUES AND IS DEDICATED TO PROVIDING SERVICES TO TEXAS COUNTIES AND ASSISTANCE TO ALL COUNTY OFFICIALS TO PROVIDE A RESPONSIVE FORM OF GOVERNMENT ON THE LOCAL LEVEL. 14 14 216 19 160573 138880 0 0 26192635 28711561 1638652 1598650 13364916 14652470 41196203 44962681 0 0 0 0 26480351 28074951 0 0 0 13418749 15567007 39899100 43641958 1297103 1320723 79417862 86536036 21722531 20838747 57695331 65697289 X TO COORDINATE AND AUGMENT THE EFFORTS OF COUNTY OFFICIALS TO PROVIDE A RESPONSIVE FORM OF GOVERNMENT TO THE PEOPLE OF TEXAS, TO FURTHER THE INTEREST OF LOCAL GOVERNMENT FOR THE PEOPLE OF TEXAS, AND TO ASSIST THE PEOPLE AND THE COUNTIES OF THE STATE OF TEXAS IN ACCOMPLISHING THEIR GOALS TOWARD MEETING THE CHALLENGE OF MODERN SOCIETY. THE TEXAS ASSOCIATION OF COUNTIES SERVES ALL 254 TEXAS COUNTIES IN ORDER TO EFFECTIVELY ASSIST EACH COUNTY, THE ASSOCIATION CONSISTS OF NUMEROUS DEPARTMENTS WORKING TOGETHER IN CONSTANT COMMUNICATION WITH COUNTIES TO LISTEN TO COUNTY NEEDS AND OFFER EFFECTIVE EDUCATION, SUPPORT, AND SOLUTIONS. 0 0 32436721 29314458 NONPROFIT MANAGEMENT PROGRAMS- THE TEXAS ASSOCIATION OF COUNTIES (TAC) MEETS THE NEEDS OF TEXAS COUNTIES AND COUNTY OFFICIALS THROUGH A BROAD RANGE OF SERVICES AIMED AT SUPPORTING EACH OF THE 254 TEXAS COUNTIES AND ALL COUNTY OFFICIALS. THE ASSOCIATION REPRESENTS COUNTY VIEWS BEFORE OTHER GOVERNMENTAL BODIES AND THE PUBLIC AT LARGE. PRIMARY SERVICES INCLUDE EDUCATION, LIASON ACTIVITY WITH STATE AND NATIONAL GOVERNMENTS, RESEARCH, TECHNICAL ASSISTANCE, COST EFFECTIVE RISK MANAGEMENT, LOSS CONTROL SERVICES, MANAGEMENT OF SELF INSURING POOLS, AND COMMUNICATION OF COUNTY RELATED ISSUES. 32436721 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 106 0 1 216 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 X JULIE ROGERS 5124788753 1210 SAN ANTONIO SUITE 500 AUSTIN TX 787011806 HON RANDY H RIGGS SECRETARY 1.00 X X 0 0 0 HON CINDY YEATTS BROWN DIRECTOR 1.00 X 0 0 0 HON JEN CROWNOVER DIRECTOR 1.00 X 0 0 0 HON KIRK FRYE DIRECTOR 1.00 X 0 0 0 HON DEBBIE GONZALES INGALSBE DIRECTOR 1.00 X 0 0 0 HON PATTI L HENRY DIRECTOR 1.00 X 0 0 0 HON HAROLD KEETER DIRECTOR 1.00 X 0 0 0 KRISTEN L KLEIN DIRECTOR 1.00 X 0 0 0 HON NATALIE KOEHLER DIRECTOR 1.00 X 0 0 0 HON GARY MADDOX DIRECTOR 1.00 X 0 0 0 HON JULIE SMITH DIRECTOR 1.00 X 0 0 0 HON KELLY TRAYLOR DIRECTOR 1.00 X 0 0 0 HON HOLLY WILLIAMSON DIRECTOR 1.00 X 0 0 0 HON MATT D WYLIE DIRECTOR 1.00 X 0 0 0 SUSAN M REDFORD EXECUTIVE DIRECTOR 40.00 X 371477 0 51868 JULIE ROGERS CHIEF FINANCIAL OFFICER 40.00 X 241012 0 38763 NATHAN CRADDUCK PRESIDENT 1.00 X 0 0 0 HON TIM ADDISON PRESIDENT-ELECT 1.00 X 0 0 0 HON JACKIE MILLER JR VICE PRESIDENT 1.00 X 0 0 0 MICHAEL PICHINSON GENERAL COUNSEL 40.00 X 248510 0 36134 QUINCY QUINLAN DIRECTOR OF HEALTH & BENEFIT SERVICES 40.00 X 243191 0 34785 MICHAEL SHANNON DIRECTOR OF RMS 40.00 X 228641 0 39482 LEIGH DUECY DIRECTOR OF HUMAN RESOURCES 40.00 X 190696 0 29218 NOE BARRIOS DIRECTOR OF LEGISLATIVE SERVICES 40.00 X 188792 0 38402 GENE ACUNA DIRECTOR COMM & ED. SERVICES 40.00 X 163436 0 33208 HALEY CLICK DIRECTOR OF EDUCATION AND MEMBERSHIP SERVICES 40.00 X 162564 0 32867 ROBERT RUIZ ASSOCIATE DIRECTOR OF RMS 40.00 X 187966 0 38075 BRIAN NAISER FINANCIAL CONSULTANT 40.00 X 184069 0 28249 PETER CRARY SR MANAGER TECHNOLOGY SERVICES 40.00 X 176853 0 37604 PAUL MILES ASSOCIATE GENERAL COUNSEL 40.00 X 173086 0 22989 KATHERINE HOWARD ASSOCIATE GENERAL COUNSEL 40.00 X 167324 0 25193 2927617 0 486837 88 0 1 0 ERBEN & YARBROUGH 807 BRAZOS ST STE 402 AUSTIN TX 78701 LEGAL & GOV'T AFFAIR SERVICES 162624 JIMMIE BEARDEN PO BOX 161902 AUSTIN TX 78716 MGMT CONSULTING/ LEADERSHIP SPEAKER 102644 2 MANAGEMENT FEES 900099 26557242 26557242 CONTRACT REVENUE 900099 1110303 1110303 CONFERENCES 900099 750046 750046 MEMBER DUES 900099 293970 293970 28711561 2085007 2085007 13889000 13889000 372427 296107 76320 76320 76320 1700000 116964 2303321 0 -603321 116964 -486357 -486357 ENTERPRISE PROGRAMS 541800 543698 402318 141380 RMP PROPERTY ADMIN FEE 900099 70495 70495 PRINTING 561439 20697 7758 12939 52260 46006 6254 687150 44962681 29314458 160573 15487650 2373046 1810310 562736 19279864 14591509 4688355 1445171 1240435 204736 3370469 2550859 819610 1606401 1215768 390633 117213 67026 50187 106956 61161 45795 413574 236494 177080 27673 27673 676772 381121 295651 188952 102463 86489 820006 606332 213674 2673946 1438146 1235800 1923793 1221986 701807 2076398 1830639 245759 466004 429289 36715 4131060 3805587 325473 997791 459330 538461 390495 390495 TRAINING 291432 198939 92493 DUES & SUBSCRIPTIONS 239062 174987 64075 ACCREDITATION 750 407 343 25130 13933 11197 43641958 32436721 11205237 0 6383617 8605883 664340 1624175 58028 31873 2095487 1254725 840770 1241014 12258155 6184982 5426443 6073173 52905771 58431822 11043406 9273371 79417862 86536036 3631834 4107786 121353 33067 17969344 16697894 21722531 20838747 X 57695331 65697289 57695331 65697289 79417862 86536036 X 1320723 6130294 550941 X 0 1 X 1 0 1 0 0 2015798 2015798 2080446 420057 1660389 7427590 5456024 1971566 734321 308901 425420 6073173 OPERATING LEASE ASSET 9273371 9273371 OPERATING LEASE LIABILITY 9273371 ACCRUED POSTRETIREMENT HEALTH BENEFITS 4630491 DUE TO AFFILIATES 2673087 ACCRUED POSTRETIREMENT PENSION BENEFITS 120945 16697894 X 51361409 6130294 296107 6426401 44935008 27673 27673 44962681 43359451 296107 296107 43063344 27673 550941 578614 43641958 PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THROUGH DECEMBER 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 296,107. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 296,107. PART XII, LINE 4B - OTHER ADJUSTMENTS: POSTRETIREMENT BENEFIT ADJUSTMENT 550,941. X 1 1 X X 0 0 0 0 0 0 0 0 0 SUSAN M REDFORD EXECUTIVE DIRECTOR 317608 0 18725 0 35144 0 22486 0 29382 0 423345 0 0 0 MICHAEL PICHINSON GENERAL COUNSEL 230016 0 10100 0 8394 0 17224 0 18910 0 284644 0 0 0 JULIE ROGERS CHIEF FINANCIAL OFFICER 208262 0 9450 0 23300 0 17417 0 21346 0 279775 0 0 0 QUINCY QUINLAN DIRECTOR OF HEALTH & BENEFIT SERVICE 210010 0 7971 0 25210 0 16560 0 18225 0 277976 0 0 0 MICHAEL SHANNON DIRECTOR OF RMS 215968 0 6775 0 5898 0 16476 0 23006 0 268123 0 0 0 NOE BARRIOS DIRECTOR OF LEGISLATIVE SERVICES 180292 0 7300 0 1200 0 13971 0 24431 0 227194 0 0 0 ROBERT RUIZ ASSOCIATE DIRECTOR OF RMS 169411 0 9268 0 9287 0 13644 0 24431 0 226041 0 0 0 LEIGH DUECY DIRECTOR OF HUMAN RESOURCES 177166 0 7330 0 6200 0 13558 0 15660 0 219914 0 0 0 PETER CRARY SR MANAGER TECHNOLOGY SERVICES 168866 0 6787 0 1200 0 13173 0 24431 0 214457 0 0 0 BRIAN NAISER FINANCIAL CONSULTANT 157878 0 6859 0 19332 0 11884 0 16365 0 212318 0 0 0 GENE ACUNA DIRECTOR COMM & ED. SERVICES 153936 0 3300 0 6200 0 11892 0 21316 0 196644 0 0 0 PAUL MILES ASSOCIATE GENERAL COUNSEL 159286 0 6100 0 7700 0 12016 0 10973 0 196075 0 0 0 HALEY CLICK DIRECTOR OF EDUCATION AND MEMBERSHIP 150392 0 4780 0 7392 0 11551 0 21316 0 195431 0 0 0 KATHERINE HOWARD ASSOCIATE GENERAL COUNSEL 151382 0 3422 0 12520 0 11828 0 13365 0 192517 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR HAS A MEMBERSHIP TO THE AUSTIN CLUB TO PROVIDE MEALS AND DISCUSSION WITH TRAVELING COUNTY EMPLOYEES WHICH IS NOT TREATED AS TAXABLE COMPENSATION. THE LEGISLATIVE DIRECTOR HAS A MEMBERSHIP TO THE UNIVERSTIY OF TEXAS CLUB TO PROVIDE MEALS AND DISCUSSION WITH TRAVELING COUNTY AND STATE EMPLOYEES WHICH IS NOT TREATED AS TAXABLE COMPENSATION. PART I, LINE 3 THE BOARD OF DIRECTORS ESTABLISHES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AT THE TIME THE BUDGET IS APPROVED. THE EXECUTIVE DIRECTOR INDEPENDENTLY ESTABLISHES THE COMPENSATION OF ALL EMPLOYEES, INCLUDING KEY EMPLOYEES, AFTER REFERENCING ANY AVAILABLE COMPENSATION SURVEYS THAT ARE REASONABLY CURRENT AND RELEVANT. THE BOARD OF DIRECTORS APPROVES PAYROLL AS PART OF ADOPTING THE BUDGET, AND THIS PROCESS IS DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CONSISTS OF THE STATE'S 254 COUNTIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CPA FIRM AND IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND TAC'S LEGAL DEPARTMENT BEFORE FINAL SUBMISSION TO THE INTERNAL REVENUE SERVICE. THE FORM 990 WILL BE PROVIDED TO THE BOARD MEMBERS VIA EMAIL OR ACCESS THROUGH A PORTAL. FORM 990, PART VI, SECTION B, LINE 12C THE TAC CONFLICT OF INTEREST DISCLOSURE FORM AND AGREEMENT MUST BE COMPLETED, SIGNED, AND SUBMITTED BY ALL LEADERS (AS DEFINED IN THE CONFLICT OF INTEREST POLICY) ON AN ANNUAL BASIS. NEW MATTERS SUBJECT TO DISCLOSURE THAT ARISE DURING THE YEAR MUST BE REPORTED WITHIN 30 DAYS. ANY FINANCIAL TRANSACTIONS, RELATIONSHIPS OR BUSINESS INTERESTS THAT ARE CONSIDERED POTENTIAL CONFLICTS ARE TO BE REPORTED. IF THE BOARD OF DIRECTORS OR EXECUTIVE DIRECTOR DETERMINES THAT A PARTICULAR RELATIONSHIP OR TRANSACTION CONSTITUTES A SIGNIFICANT CONFLICT OF INTEREST, THE ACTUAL, POTENTIAL OR APPARENT CONFLICT MAY BE RESOLVED IN ONE OF THE FOLLOWING MANNERS: 1) WAIVE THE CONFLICT AS UNLIKELY TO AFFECT THE LEADER'S ABILITY TO ACT IN THE BEST INTERESTS OF THE ORGANIZATION; 2) DETERMINE THAT THE INDIVIDUAL LEADER SHOULD BE RECUSED FROM ALL DELIBERATIONS AND DECISION-MAKING RELATED TO THE PARTICULAR TRANSACTION WHICH GIVES RISE TO THE CONFLICT; OR 3) IN A MANNER CONSISTENT WITH THE ORGANIZATION'S BYLAWS AND CONSTITUTION, DETERMINE THAT THE INDIVIDUAL LEADER SHOULD RESIGN FROM HIS/HER SERVICE TO THE ORGANIZATION IF, AS A RESULT OF THE CONFLICT, THE LEADER KNOWINGLY ACTED CONTRARY TO THE BEST INTERESTS OF THE ORGANIZATION. PURSUANT TO THE POLICY, THE ORGANIZATION'S FINANCIAL RECORDS ARE ALSO REVIEWED BY DESIGNATED STAFF TO ENSURE ANY FINANCIAL TRANSACTIONS SUBJECT TO THE POLICY WERE REPORTED. ALL OF THE ORGANIZATION'S EMPLOYEES ARE ALSO SUBJECT TO A CONFLICT OF INTEREST POLICY AND MUST COMPLETE A DISCLOSURE FORM ON AN ANNUAL BASIS, WITH ANY UPDATES REPORTED WITHIN 30 DAYS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ESTABLISHES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AT THE TIME THE BUDGET IS APPROVED. THE EXECUTIVE DIRECTOR INDEPENDENTLY ESTABLISHES THE COMPENSATION OF ALL EMPLOYEES, INCLUDING KEY EMPLOYEES, AFTER REFERENCING ANY AVAILABLE COMPENSATION SURVEYS THAT ARE REASONABLY CURRENT AND RELEVANT. THE BOARD OF DIRECTORS APPROVES PAYROLL AS PART OF ADOPTING THE BUDGET, AND THIS PROCESS IS DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ACCOUNTING POLICY, FRAUD PREVENTION POLICY, ETHICS POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: POSTRETIREMENT BENEFIT ADJUSTMENT 550,941. RISK MANAGEMENT POOL 1210 SAN ANTONIO AUSTIN TX 78701 260749877 RISK MANAGEMENT FOR COUNTIES TX SECTION 115 N/A 0 UNEMPLOYMENT COMPENSATION FUND 1210 SAN ANTONIO AUSTIN TX 78701 742613898 UNEMPLOYMENT COMPENSATION FUND TX SECTION 115 N/A 0 HEALTH AND EMPLOYEE BENEFITS POOL 1210 SAN ANTONIO AUSTIN TX 78701 743011003 HEALTH RISK MANAGEMENT FOR COUNTIES TX SECTION 115 N/A 0 COUNTY INFORMATION RESOURCES AGENCY 1210 SAN ANTONIO AUSTIN TX 78701 743013873 TECHNOLOGY SERVICES FOR COUNTIES TX SECTION 115 N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1