Nonprofit · EIN 88-0178826
NEVADA ASSOCIATION OF COUNTY COMMISSIONERS
Tax-exempt · CARSON CITY, NV 89703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,344,174 | $1,165,530 | $178,644 | $2,748,702 | $1,073,560 | $1,675,142 |
| December 31, 2024 | 990 | $953,920 | $933,499 | $20,421 | $2,729,836 | $1,252,114 | $1,477,722 |
| December 31, 2023 | 990 | $980,799 | $1,011,721 | -$30,922 | $2,632,502 | $1,260,317 | $1,372,185 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,065,169
- of which government grants
- $342,592
- Membership dues
- $722,577
- Program service revenue
- $229,735
- Investment income
- $49,270
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $184,864
- Salaries, compensation and benefits (total)
- $879,033
- Professional fundraising fees
- $0
- Occupancy
- $26,003
- Depreciation
- $22,664
- Program services (functional)
- $181,954
- Management and general (functional)
- $983,576
Balance sheet and other
- Total assets, start of year
- $2,729,836
- Total assets, end of year
- $2,748,702
- Total liabilities, end of year
- $1,073,560
- Net assets, end of year
- $1,675,142
- Land, buildings and equipment
- $572,012
- Publicly traded securities
- $830,670
- Net assets without donor restrictions
- $1,675,142
- Gross receipts
- $1,344,174
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1924
- State of legal domicile
- NV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VINSON GUTHREAU | EXECUTIVE DIRECTOR Trustee or director, Key employee | 40 | $184,864 | $10,369 |
| AMY HYNE-SUTHERLAND | INTERIM EXECUTIVE DIRECTOR Trustee or director, Key employee | 40 | $96,990 | $3,000 |
| STACEY GIOMI | PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DELMO ANDREOZZI | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK GARDNER | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 | $0 |
| CLARA ANDRIOLA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMES GIBSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARILYN KIRKPATRICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| REX STENINGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICH MCKAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEN TIPTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE REESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT KELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RON BOSKOVICH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE CRIM JR | DIRECTOR Trustee or director | 1 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY CARMONA | DIRECTOR Trustee or director | 1 | $0 |
| MYLES GETTO | DIRECTOR Trustee or director | 1 | $0 |
| JEANNE HERMAN | DIRECTOR Trustee or director | 1 | $0 |
| NATHAN TOLBERT | DIRECTOR Trustee or director | 1 | $0 |
| FRED PEREZ | DIRECTOR Trustee or director | 1 | $0 |
| DEE HELMING | DIRECTOR Trustee or director | 1 | $0 |
| TONY RUSE | DIRECTOR Trustee or director | 1 | $0 |
| JANET VANCAMP | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VINSON GUTHREAU | EXECUTIVE DIRECTOR Trustee or director, Key employee | 40 | $152,300 | $8,779 |
| STACEY GIOMI | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DELMO ANDREOZZI | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 | $0 |
| MARK GARDNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| VARLIN HIGBEE | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BUSTER SCHARMANN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM GIBSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARILYN KIRKPATRICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANNY TAKANIAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| REX STENINGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RALPH KEYES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICH MCKAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEN TIPTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE REESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WES HENDERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT KELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CATHERINE HALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RON BOSKOVICH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBRA STRICKLAND | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE CRIM JR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAY CARMONA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MYLES GETTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEANNE HERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURIE CARSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VINSON GUTHREAU | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $151,000 | $8,198 |
| MARILYN KIRKPATRICK | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| WES HENDERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RON BOSKOVICH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM GIBSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE CRIM JR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STACEY GIOMI | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 | $0 |
| RALPH KEYES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DELMO ANDREOZZI | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JEANNE HERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALEXIS HILL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAY CARMONA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VARLIN HIGBEE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| REX STENINGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURIE CARSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BUSTER SCHARMANN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK GARDNER | DIRECTOR Trustee or director | 11 | $0 | $0 |
| RICH MCKAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEN TIPTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE REESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CATHERINE HALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 304 S MINNESOTA ST, CARSON CITY, NV 89703-4270
- Principal officer (990 for 2025)
- Amy Hyne-Sutherland, 304 S Minnesota, Carson City, NV 89703
- Signed the 990
- Amy Hyne-Sutherland, Interim Executive Director
- Phone
- (775) 883-7863
- Website
- http://nvnaco.org/
- Return prepared by
- BERTRAND & ASSOCIATES LLC
Mission
To support county government in Nevada by providing services that will maximize efficiency and foster public trust in county government.
Program accomplishments
- 1) Promote county issues to state and communities they serve. 2) Administer IAF/Supplemental funds for the State.Expenses $92,432 · revenue $70,000
- 1)Conference allows county officials state wide to meet and address problems that face them and provides the opportunity to network and solve problems and provide NACO with a future agenda.Expenses $89,522 · revenue $147,010
- 1) National programs are major interactions and service offerings to support counties nationwide. Revenue levels are based on levels of participation in these programs.revenue $12,725
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-0178826
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,748,702
- Income (IRS master file)
- $1,344,174
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,344,174 | $1,165,530 | $2,748,702 | XML |
| 990 | December 2024 | $953,920 | $933,499 | $2,729,836 | XML |
| 990 | December 2023 | $980,799 | $1,011,721 | $2,632,502 | XML |
| 990 | December 2022 | $834,747 | $760,071 | $2,183,638 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-0178826).
Questions about NEVADA ASSOCIATION OF COUNTY COMMISSIONERS
- What is the EIN of NEVADA ASSOCIATION OF COUNTY COMMISSIONERS?
- The employer identification number (EIN) of NEVADA ASSOCIATION OF COUNTY COMMISSIONERS is 88-0178826.
- Is NEVADA ASSOCIATION OF COUNTY COMMISSIONERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1991.
- Are donations to NEVADA ASSOCIATION OF COUNTY COMMISSIONERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NEVADA ASSOCIATION OF COUNTY COMMISSIONERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NEVADA ASSOCIATION OF COUNTY COMMISSIONERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NEVADA ASSOCIATION OF COUNTY COMMISSIONERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NEVADA ASSOCIATION OF COUNTY COMMISSIONERS?
- The 990 for the year ended December 31, 2025 names Amy Hyne-Sutherland.
- Who are the officers and directors of NEVADA ASSOCIATION OF COUNTY COMMISSIONERS?
- The 990 for the year ended December 31, 2025 lists 23 people; 2 received compensation from the organization, the highest $184,864 (VINSON GUTHREAU, EXECUTIVE DIRECTOR).
- How much revenue does NEVADA ASSOCIATION OF COUNTY COMMISSIONERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,344,174, expenses of $1,165,530 and total assets of $2,748,702 at year end.
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