2024-05-15T10:11:01+00:00 2023-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2023-01-01 954168424 National Association of Credit Union Service Organizations Inc NATI 9496455296 4736 Royal Ave PMB 109202 Eugene OR 97402 Ronaldo Hardy President/CEO 2024-05-15 true Ronaldo Hardy 999009999 Brittney Kocaj P01320603 9542028600 2023 2023-04-26 12:10:37Z X Ronaldo Hardy 4736 Royal Ave PMB 109202 Eugene OR 97402 1625727 false X www.nacuso.org X 1985 CA The mission of the National Association of Credit Union Service Organizations is to be the catalyst for instituting collaboration, innovation, and the reinvention of the Credit Union industry. 13 13 5 13 0 0 0 1477910 1588954 6954 36773 0 1484864 1625727 0 0 574287 654549 0 0 690450 945792 1264737 1600341 220127 25386 1403857 1342795 649298 562850 754559 779945 The mission of the National Association of Credit Union Service Organizations (NACUSO) is to be the catalyst for instituting collaboration, innovation, and the reinvention of the Credit Union industry. NACUSO strives to support the ADVANCEMENT OF CREDIT UNION SERVICE ORGANIZATIONS. false false DURING THE YEAR, NACUSO PROVIDED CONTINUING EDUCATION AND NETWORKING ENVIRONMENTS TO FACILITATE THE EXCHANGE OF INFORMATION, IDEAS AND EXPERIENCES TO 301 MEMBERS AND/OR PARTICIPANTS. NACUSO ALSO CONDUCTS AN ANNUAL CONFERENCE. IT IS DESIGNED TO EDUCATE PARTICIPANTS THROUGH EXPOSURE TO INDUSTRY LEADERS AND EXPERTS, GUEST PANELS AND SPEAKERS, AND POWERFUL MEETING MATERIALS. THE ANNUAL EVENT PROVIDES CRITICAL OPPORTUNITIES FOR NETWORKING AND HIGH LEVELS OF MEMBER PARTICIPATION. THE CONFERENCE OFFERS A FRESH, INNOVATIVE STYLE UNIQUE TO THE INDUSTRY. 0 false false false true false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false true true false false true 15 0 true 5 true false false false false false false false false X 13 13 true true false false true true true true true false false true true true true false false false false false CA X Plexcity 8004698656 2100 E Route 66 Suite 101 Glendora CA 91740 Becky Reed Chair 2.0 1.0 X X 0 0 0 Bill Beardsley Treasurer 1.0 X X 0 0 0 Dean Young Vice Chair 1.0 X X 0 0 0 Jay Johnson Vice Chair (thru April 2022) 1.0 X X 0 0 0 Nick Evens Secretary/Director 1.0 X X 0 0 0 Ray Crouse Chair 1.0 1.0 X X 0 0 0 Brad Crandall Director 1.0 X 0 0 0 John Janclaes Director 1.0 X 0 0 0 Mary Beth Spuck Director 1.0 2.0 X 0 0 0 Matthew Kardell Director 1.0 X 0 0 0 Mike Haggerty Director 1.0 X 0 0 0 Mike Hales Director (thru April 2022) 1.0 X 0 0 0 Miriam Ackerman Director (Beg March 2023) 1.0 X 0 0 0 Phil DuPree Director 1.0 X 0 0 0 Seth Brickman Director 1.0 1.0 X 0 0 0 Tom Davis Director (thru Oct 2022) 1.0 X 0 0 0 Jack Antonini President/CEO (Thru Aug 2023) 40.0 5.0 X 254821 0 0 ROBERT FRIZZLE CEO 6.0 2.0 X 0 0 0 Ronaldo Hardy President/CEO (Beg Aug 2023) 36.0 4.0 X 144729 0 526 Shawna Luna Director of Operations 38.0 2.0 X 107410 0 7091 506960 0 7617 3 false true false 0 0 Conference Revenue 522100 831670 831670 Member Dues 522100 720582 720582 Member Program Revenue 900099 36702 36702 0 0 0 0 1588954 36773 36773 0 0 0 0 0 0 0 0 0 1625727 1588954 0 36773 400077 179921 74551 30600 75959 11045 78383 24915 89001 6794 59633 536006 2412 3280 DUES AND SUBSCRIPTIONS 4564 NEWSLETTER EXPENSE 985 22215 1600341 26 26 1307871 1200394 0 60 0 0 0 0 62826 69388 51232 45353 3134 5879 30000 30000 0 0 37048 1403857 1342795 62028 36484 587270 526366 0 0 0 0 649298 562850 X 715102 779745 39457 200 754559 779945 1403857 1342795 25386 0 0 X true X false true false true true false 51232 45353 5879 5879 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is a not-for-profit organization exempt from income tax under Section 501(c) (6) of the Internal Revenue Code. Although the Organization was granted income tax exemption by the Internal Revenue Service, such exemption does not apply to "unrelated business income". No provision for unrelated business income tax has been made as it is considered immaterial to the financial statements. U.S. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at December 31, 2023 and 2022. The Organization is no longer subject to examination by taxing authorities for years before 2019. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Organization did not have any amounts accrued or expenses for interest or penalties as of and for the years ended December 31, 2023 or 2022. X false false false Jack Antonini President/CEO (Thru Aug 2023) 219821 0 35000 0 0 0 0 0 0 0 254821 0 0 0 Form 990, Part VI, Line 14 DOCUMENT RETENTION AND DESTRUCTION POLICY THE ORGANIZATION DOES NOT HAVE A DOCUMENT RETENTION AND DESTRUCTION POLICY BECAUSE OF THE RELATIVELY SMALL SIZE OF THE ORGANIZATION AND FEW EMPLOYEES. THE BOARD HAS NO CURRENT PLANS TO IMPLEMENT THESE POLICIES. Form 990, Part VI, Line 15b COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES NACUSO DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES WHO RECEIVE COMPENSATION SO THIS QUESTION HAS BEEN INTENTIONALLY MARKED 'NO'. Form 990, Part VI, Line 13 WHISTLE BLOWER POLICY THE ORGANIZATION DOES NOT HAVE A WHISTLE BLOWER POLICY BECAUSE OF THE RELATIVELY SMALL SIZE OF THE ORGANIZATION AND FEW EMPLOYEES. THE BOARD HAS NO CURRENT PLANS TO IMPLEMENT THIS POLICY. Form 990, Part VI, Line 15a Review of the CEO's Compensation The executive committee of the Board of Directors reviews the CEO's salary annually; however comparability data is not used every year because cost of living adjustments are made. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons JACK ANTONINI, RONALDO HARDY, SHAWNA LUNA, SETH BRICKMAN, RAY CROUSE, BECKY REED, AND MARY BETH SPUCK - Business relationship Form 990, Part VI, Line 3 Delegation of management duties DURING 2023, THE ORGANIZATION'S ACCOUNTING FUNCTIONS WERE PROVIDED BY THE CFO OF ONE OF THE ORGANIZATION'S MEMBERSHIP PARTNERS (CU*ANSWERS). PAYMENTS FOR THESE SERVICES TOTALED $30,600 FOR THE YEARS ENDED DECEMBER 31, 2023. Form 990, Part VI, Line 6 Classes of members or stockholders NACUSO has members who have the right to elect members of the organization's governing body and who participate in the organization's governance. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body NACUSO has three classes of membership: Platinum, Gold and Regular. Each class possesses one vote per membership. Each member of the Board is elected by the members of the Association. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders NACUSO's members may participate in the organization's governance. Specifically, the membership votes on matters involving changes to the Bylaws of the Association. Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is Reviewed by the management. Subsequent to this review, the form 990 is distributed to the full board prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization's officers and directors are required to annually disclose any actual or potential conflicts of interest they may have with the organization. The General counsel reviews each policy statement signed by these individuals to determine if any conflicts exist. If a conflict arises, the respective board member will abstain from any related discussion, vote or similar action on the matter. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THEY ARE DISTRIBUTED TO MEMBERS OF THE ASSOCIATION. NACUSO Business Services Inc 6000 28TH ST SE STE 300 GRAND RAPIDS MI 49546 863787795 CREDIT UNION SERVICE MI NATIONAL ASSOCIATION OF CREDIT UNION SERVICE ORGANIZATIONS INC C Corporation 16627 23626 1 true false false false false false false false false false false false true false true true false false false false