2024-08-15T21:20:36-04:00 2023-09-30 472785532 ROSE GROUP CPAS PLLC 88 VILCOM CENTER DRIVE CHAPEL HILL NC 27514 990 2022-10-01 561331003 NORTH CAROLINA NURSERY & LANDSCAPE ASSOCIATION NORT 9198169119 968 TRINITY ROAD RALEIGH NC 27607 RICK LAWHUN EXECUTIVE DIRECTOR 9198169119 2024-08-14 true true CHRISTINA STROUD EA P00469800 9199138081 2024-08-15 2022 2024-08-08 14:25:15Z RICK LAWHUN 968 TRININTY RAOD RALEIGH NC 27607 1169054 false X NCNLA.COM X 1960 NC TO PROMOTE NC PLANT PRODUCTION AND LANDSCAPING. 9 9 6 45 33493 18256 1500 5650 1184516 1119807 17701 20496 21825 14946 1225542 1160899 0 0 462928 501325 0 0 603241 616990 1066169 1118315 159373 42584 1221604 1409958 466241 584162 755363 825796 X TO PROVIDE ESSENTIAL VALUE TO OUR MEMBERS THROUGH EDUCATION, MARKETING, AND ADVOCACY. false false 723217 THE NORTH CAROLINA NURSERY & LANDSCAPE ASSOCIATION IS A 501(C)5 NON-PROFIT MEMBERSHIP ORGANIZATION OF FIRMS INTERESTED IN THE WELFARE OF NORTH CAROLINA'S GREEN INDUSTRY, WITH EMPHASIS ON THE NURSERY AND LANDSCAPE SECTORS. NCNLA'S VERTICALLY INTEGRATED MEMBERSHIP INCLUDES GROWERS, LANDSCAPE FIRMS, GARDEN CENTERS, INDUSTRY SUPPLIERS, HORTICULTURE STUDENTS, AND EDUCATORS. ITS PRIMARY ACTIVITIES INCLUDE INDUSTRY MEETINGS, EDUCATION SESSIONS, TRADE SHOWS, AND PUBLICATIONS OF TRADE LITERATURE. EXPENSES FOR BUYERS GUIDE AND BI-MONTHLY MEMBER NEWSLETTER 723217 false false false true false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 6 true true true false false false true true false false false X 9 9 false false false false true true true true true false false false true true true true true true true false X RICK LAWHUN 9198169119 968 TRINITY ROAD RALEIGH NC 27607 RICK LAWHUN EXECUTIVE DI 40.00 X 132222 0 4171 HUNTER CASEY DIRECTOR 1.00 X 0 0 0 MICHAEL GOSSETT DIRECTOR 1.00 X 0 0 0 TIM JOHNSON PAST PRESIDE 1.00 X 0 0 0 TODD LANGE DIRECTOR 1.00 X 0 0 0 DANA MASSEY VICE PRESIDE 1.00 X X 0 0 0 ARIEL MONTANEZ PRESIDENT 1.00 X X 0 0 0 JON SCHWARZ DIRECTOR 1.00 X 0 0 0 ED SNYDER DIRECTOR 1.00 X 0 0 0 JASON TEBBEN DIRECTOR 1.00 X 0 0 0 132222 4171 1 false false false 5650 5650 GREEN AND GROWING SHOW 900099 949496 949496 MEMBER DUES 900099 109213 109213 BUYERS GUIDE AND BIMONTHLY 541800 33493 33493 EDUCATION AND CERTIFICATION 900099 27605 27605 1119807 20496 20496 13814 13814 6300 5650 8155 -1855 -1855 OTHER INCOME 900099 2987 2987 2987 1160899 1103115 33493 18641 132222 132222 304052 103366 200686 10978 10978 21964 12518 9446 32109 17339 14770 18485 18485 35456 29863 5593 19659 7014 12645 9232 9232 184442 183768 674 13036 13036 7904 7904 EDUCATON 151199 150473 726 BANK AND MERCHANT FEES 36554 779 35775 EDUCATION AND CERTIF 26967 26967 PROPERTY 21240 21240 92816 58908 33908 1118315 723217 395098 0 405217 564635 54420 41514 18492 10712 388169 245969 145487 142200 594208 647437 3780 3460 1221604 1409958 44618 50275 421623 533887 466241 584162 X 755363 825796 755363 825796 1221604 1409958 X 42584 29545 -6956 5260 X true X false true false false false false 326056 245969 80087 62113 62113 142200 X 1160899 1160899 1160899 1118315 1118315 1118315 SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ASSOCIATION HAS NO UNCERTAIN INCOME TAX POSITION AS OF SEPTEMBER 30, 2023 AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. THE ASSOCIATION IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF NORTH CAROLINA. FORM 990, PAGE 2, PART III, LINE 4D EXPENSES FOR BUYERS GUIDE AND BI-MONTHLY MEMBER NEWSLETTER FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERSHIP: ASSOCIATE, EDUCATOR, HONORARY AND STUDENT. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS SHALL HAVE THE RIGHT TO APPROVE THE DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE CONFLICT AND BE GIVEN THE OPPORTUNITY TO DISCLOSE MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES. AFTER DISCLOSURE AND DISCUSSION, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. IF APPROPRIATE, A DISINTERESTED PERSON OR COMMITTEE IS APPOINTED TO INVESTIGATE ALTERNATIVES TO THE PROPOSED CONFLICT OF INTEREST TRANSACTION OR ARRANGEMENT. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE WHETHER THE CONFLICT OF INTEREST TRANSACTION IS STILL IN THEIR BEST INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR IS FIRST DELIBERATED BY THE INDEPENDENT SEARCH COMMITTEE AND THEN IS SENT TO THE BOARD FOR REVIEW AND APPROVAL. ANNUALLY, SALARIES ARE REVIEWED BY COMPARISON WITH OTHER SIMILARLY SITUATED ORGANIZATIONS AND ALL BUDGETED SALARIES HAVE TO BE APPROVED BY THE BOARD. THE COMPENSATION FOR OTHER EMPLOYEES IS BASED ON COMPARISON TO OTHER SIMILARLY SITUATED ORGANIZATIONS AND IS DELIBERATED BY THE BOARD FOR REVIEW AND APPROVAL. THE REVIEW AND APPROVAL OF COMPENSATION IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION FOR OTHER EMPLOYEES IS BASED ON COMPARISON TO OTHER SIMILARLY SITUATED ORGANIZATIONS AND IS DELIBERATED BY THE BOARD FOR REVIEW AND APPROVAL. THE REVIEW AND APPROVAL OF COMPENSATION IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 ADJUST PER AUDIT REPORT 5,260