2024-11-14T19:07:18-05:00 2023-12-31 832947359 MOD VENTURES LLC 215 W GIACONDA WAY 131 TUCSON AZ 85704 990 2023-01-01 566045918 NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES NATI 9372226707 PO BOX 183 MIAMISBURG OH 45343 KIMBERLY FANTACI EXECUTIVE DIRECTOR 9372226707 2024-11-15 true true GABRIELLE M LUOMA CPA P00622389 5205721248 2024-11-14 2023 2024-10-15 13:58:12Z X NSAC KIMBERLY FANTACI 151 WEST 4TH STREET SUITE 222 CINCINNATI OH 45202 620212 false X WWW.NSACOOP.ORG X 1943 MN TO ENHANCE THE PROFESSIONAL IMAGE AND PERFORMANCES OF INDIVIDUAL NSAC MEMBERS IN THEIR SERVICE 1580 1580 0 0 0 488010 484337 19876 66318 0 507886 550655 12000 10000 0 0 0 0 477569 491971 489569 501971 18317 48684 1728772 1921020 115295 161115 1613477 1759905 X OUR MISSION IS TO SERVE COOPERATIVES BY A) PROVIDING ACCOUNTING, TAX AND BUSINESS EDUCATION UNIQUELY TAILORED TO PROFESSIONALS WORKING FOR AND WITH COOPERATIVES, B) PROVIDING NETWORKING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MEMBERS, PROSPECTIVE MEMBERS AND OTHERS false false EDUCATION: CONFERENCE, SEMINARS/WEBINARS, COMMITTEE MEETINGS - PROVIDE EDUCATION AND NETWORKING OPPORTUNITIES TO ALL WHO ATTEND - MEMBERS AND NON MEMBERS INTERESTED IN COOPERATIVE ACCOUNTING AND TAX ISSUES. PROMOTION AND DISCUSSION OF ACCOUNTING STANDARDS, CHANGES TO AND APPLICATION OF TAX LAW, AND RELATED BEST PRACTICES FOR THE COOPERATIVE INDUSTRY ARE INCLUDED IN THESE MEETINGS. PROGRAMS INCLUDE CO-HOSTING THE TAX FINANCE AND ACCOUNTING CONFERENCE FOR COOPERATIVES AND HOSTING ONLINE COOPERATIVE LEARNING NETWORK SEMINARS/WEBINARS (CLN). STARTING IN THE FALL OF 2O17 CLN REGISTRATION FEES ARE INCLUDED IN ANNUAL MEMBERSHIP DUES. AN ESTIMATED TOTAL OF 8OO UNIQUE MEMBERS PARTICIPATED IN THESE OFFERINGS DURING THE YEAR. THE ASSOCIATION HAS SIX MAJOR AND ACTIVE NATIONAL COMMITTEES, COMPRISED OF APPROXIMATELY 10O VOLUNTEERS. RESOURCES: PUBLICATIONS OF COOPERATIVE LEARNING MATERIALS - PROVIDED TO ALL MEMBERS AND LIMITED ITEMS ARE AVAILABLE TO NON MEMBERS FOR A FEE. EXCLUSIVE CONTENT AND INTERACTION IS AVAILABLE ON THE WEBSITE FOR MEMBERS ONLY. THESE PROGRAMS INCLUDE PUBLISHING AND DISTRIBUTING A QUARTERLY TRADE JOURNAL "THE COOPERATIVE ACCOUNTANT- AND UPDATING THE ONLINE MEMBER-ONLY CONTENT REGARDING PUBLICATIONS AND RESEARCH DATABASE LIBRARY SPECIFIC TO ACCOUNTING AND TAX ISSUES OF COOPERATIVES. DURING THE YEAR, THE TOTAL AVERAGE MEMBERSHIP COUNT OF MEMBERS WITH ACCESS TO THESE SERVICES WAS APPROXIMATELY 1500. CONNECTIONS: CREATION AND IMPLEMENTATION OF THE NSAC CONNECT ONLINE COMMUNITY PLATFORM, WHICH ALLOWS MEMBERS (=1,500 ) TO NETWORK ON A NATIONAL, CHAPTER AND COMMITTEE LEVEL. THE SOCIETY ALSO USES THIS PLATFORM TO COMMUNICATE WITH THE MEMBERS AND TO ENCOURAGE MEMBERS TO EXCHANGE INFORMATION PERTAINTNG TO COOPERATIVES. SCHOLARSHIP OF 1,000 PAID DIRECTLY TO SCHOOLS FOR BENEFIT OF RECIPIENTS false false false true false false false false false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true 10 0 0 false false false false false false false false X 1580 1580 false true false false true true true true true false true true true true true true false true false false false X ADVANCED MANAGEMENT CONCEPTS INC 9372221024 2139 PRESTWICK BEND MIAMISBURG OH 45342 X ERIC KRIENERT PRESIDENT 4.00 X X 0 0 0 ERIK GILLAM VICE PRESIDE 3.00 X X 0 0 0 KENT ERHARDT TREASURER 3.00 X X 0 0 0 JIM HALVORSEN SECRETARY 3.00 X X 0 0 0 APRIL GRAVES EXECUTIVE CO 3.00 X X 0 0 0 DAVID ANTONI IMMEDIATE PA 3.00 X X 0 0 0 CHAD DEGENHART DIRECTOR 1.00 X 0 0 0 BRADY BYRNES DIRECTOR 1.00 X 0 0 0 JEFF KREJDL DIRECTOR 1.00 X 0 0 0 MICHAEL REGAN DIRECTOR 1.00 X 0 0 0 KATRINA ROTE DIRECTOR 1.00 X 0 0 0 JULIA SEVALD DIRECTOR 1.00 X 0 0 0 MELISSA WOOD DIRECTOR 1.00 X 0 0 0 KIMBERLY FANTACI EXECUTIVE DI 5.00 X 0 0 0 TUCKER LEMLEY DIRECTOR 1.00 X 0 0 0 false false false MEMBERSHIP DUES 252086 252086 SPONSORSHIP/REGISTRATION 213756 213756 EDUCATION 18495 18495 484337 66826 66826 69049 69557 -508 -508 -508 550655 550655 X 10000 123310 18431 2725 7386 29625 41598 14913 28033 3600 AV EXPENSES 62823 F & B EXPENSES 41258 SPEAKER EXPENSES 32194 SPONSORED EVENTS 18649 67426 501971 0 0 0 150942 186935 1022766 80327 2500 15322 19734 539742 1631524 1728772 1921020 105070 130900 10225 30215 115295 161115 X 1613477 1759905 1613477 1759905 1728772 1921020 48684 97744 X false true true false false false false 550655 550655 550655 501971 501971 501971 false SCHOLARSHIP 500 / 1000 12 10000 SCHEDULE I, PAGE 1, PART I, LINE 2 PART III SCHOLARSHIPS BENEFIT INDIVIDUALS BUT ARE PAID DIRECTLY TO THE SCHOOLS THEY ATTEND. SCHOLARSHIP OF SOME INDIVIDUALS AT 500 AND SOME AT 1000. RECIPIENTS MUST BE US CITIZENS ATTENDING ACCREDITED US SCHOOLS. FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO SERVE COOPERATIVES BY A) PROVIDING ACCOUNTING, TAX AND BUSINESS EDUCATION UNIQUELY TAILORED TO PROFESSIONALS WORKING FOR AND WITH COOPERATIVES, B) PROVIDING NETWORKING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MEMBERS, PROSPECTIVE MEMBERS AND OTHERS FORM 990, PAGE 2, PART III, LINE 4A EDUCATION: CONFERENCE, SEMINARS/WEBINARS, COMMITTEE MEETINGS - PROVIDE EDUCATION AND NETWORKING OPPORTUNITIES TO ALL WHO ATTEND - MEMBERS AND NON MEMBERS INTERESTED IN COOPERATIVE ACCOUNTING AND TAX ISSUES. PROMOTION AND DISCUSSION OF ACCOUNTING STANDARDS, CHANGES TO AND APPLICATION OF TAX LAW, AND RELATED BEST PRACTICES FOR THE COOPERATIVE INDUSTRY ARE INCLUDED IN THESE MEETINGS. PROGRAMS INCLUDE CO-HOSTING THE TAX FINANCE AND ACCOUNTING CONFERENCE FOR COOPERATIVES AND HOSTING ONLINE COOPERATIVE LEARNING NETWORK SEMINARS/WEBINARS (CLN). STARTING IN THE FALL OF 2O17 CLN REGISTRATION FEES ARE INCLUDED IN ANNUAL MEMBERSHIP DUES. AN ESTIMATED TOTAL OF 8OO UNIQUE MEMBERS PARTICIPATED IN THESE OFFERINGS DURING THE YEAR. THE ASSOCIATION HAS SIX MAJOR AND ACTIVE NATIONAL COMMITTEES, COMPRISED OF APPROXIMATELY 10O VOLUNTEERS. FORM 990, PAGE 2, PART III, LINE 4D SCHOLARSHIP OF 1,000 PAID DIRECTLY TO SCHOOLS FOR BENEFIT OF RECIPIENTS FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION CONTRACTS WITH A THIRD PARTY MANAGEMENT COMPANY FOR SERVICES TRADITIONALLY PERFORMED BY EMPLOYEES. THE BOARD OVERSEES THE MANAGEMENT FIRM'S ACTIVITIES AND CONTRACT, INCLUDING THE CONTRACT FEE, ON AN ANNUAL BASIS. THE FEE IS APPROVED BY THE BOARD DURING THE BUDGET PROCESS. THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF THE MANAGEMENT COMPANY AND IS COMPENSATED BY THEM AT THEIR FULL DISCRETION. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION CONSISTS OF ITS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A CHAPTERS NOMINATE MEMBERS TO THE BOARD. THE NUMBER BOARD MEMBERS THAT CAN BE NOMINATED BY EACH CHAPTER ARE ALLOCATED PRORATA BASED UPON THE NUMBER OF MEMBERS OF EACH CHAPTER IN RELATIONSHIP TO THE TOTAL NUMBER OF MEMBERS OF THE ORGANIZATION. THE NOMINATION SLATE OF DIRECTORS IS THEN VOTED ON BY ALL MEMBERS DURING THE ANNUAL MEETING. ANY DIRECTOR MAY BE RECALLED BY A MAJORITY VOTE OF THE MEMBERS IN ATTENDANCE AT A MEMBERSHIP MEETING. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERSHIP DETERMINES THE COMPENSATION OF THE DIRECTORS, IF ANY. AT PRESENT THEY ARE NOT COMPENSATED. MEMBERS MAY ALSO APPLY FOR A SPECIAL MEETING TO BE HELD WITH AT LEAST 10% OF THE MEMBERSHIP SIGNING THE APPLICATION. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT PREPARES AND THE AUDIT AND FINANCE COMMITTEE FORMALLY REVIEWS AND COMMENTS ON A DRAFT OF THE FORM 990. THE FULL BOARD IS PROVIDED AN ELECTRONIC COPY OF THE 990 IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES ALL MEMBERS TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES NOT MAKE ORGANIZING DOCUMENTS, FINANCIAL STATEMENTS,OR POLICIES AVAILABLE TO THE GENERAL PUBLIC. MEMBERS IN GOOD STANDING MAY RECEIVE COPIES TO REVIEW AT THEIR REQUEST. THE AUDITED FINANCIAL STATEMENTS WITH FOOTNOTES AND AUDIT REPORT ARE POSTED ANNUALLY TO THE ONLINE MEMBERS COMMUNITY FORUM. FORM 990, PART IX, LINE 24E BANK AND CREDIT CARD FEES 17,135 0 0 PLANNING EXPENSES 16,540 0 0 EDUCATION DIRECTOR 15,350 0 0 MISCELLANEOUS 10,348 0 0 CLN EXPENSES 2,830 0 0 DUES /SUBSCRIPTION 2,500 0 0 AWARDS 1,454 0 0 WORK GROUP EXPENSES 646 0 0 SOFTWARE & SUBSCRIPTION 623 0 0 TOTAL 67,426 0 0