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PREVIOUSLY, THE ORGANIZATION HAS HELD ITSELF OUT TO QUALIFY AS A PUBLIC CHARITY UNDER BOX 9 ON PAGE 1 OF SCHEDULE A. THIS CLASSIFICATION COMES FROM IRC SECTION 509(A)(2). ALTHOUGH THE ORGANIZATION STILL FALLS UNDER THIS PUBLIC CHARITY CLASSIFICATION, THE NACBA BELIEVES THAT IT IS MORE ACCURATELY CLASSIFIED AS AN \"ASSOCIATION OF CHURCHES\" UNDER IRC SECTION 170(B)(1)(A)(I) AND HAS THEREFORE CHECKED BOX 1 ON THIS YEARS RETURN. THE ASSOCIATION HAS WRITTEN A LETTER OF REQUEST TO THE EXEMPT ORGANIZATION DETERMINATION DIVISION OF THE IRS REQUESTING TO RECEIVE THIS NEW CLASSIFICATION."}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"donor_advised_funds":{"disclosed_organization_legal_control":false,"disclosed_for_charitable_purposes":false},"conservation_easements":{"written_policy_monitoring":false,"section_170h_requirements_satisfied":false},"collections":{"solicited_assets_sale":false},"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":false},"endowment_funds":{"current_year":{"beginning_year_balance":411548,"contributions":31249,"investment_earnings_or_losses":-16648,"grants_or_scholarships":-19013,"end_year_balance":407136},"current_year_minus1":{"beginning_year_balance":363528,"contributions":24567,"investment_earnings_or_losses":45536,"grants_or_scholarships":-22083,"end_year_balance":411548},"current_year_minus2":{"beginning_year_balance":345136,"contributions":17345,"investment_earnings_or_losses":31442,"grants_or_scholarships":-30393,"end_year_balance":363528},"permanent_endowment_eoy_percentage":0.9591,"term_endowment_eoy_percentage":0.0409,"held_by_unrelated_organizations":false,"held_by_related_organizations":false,"related_organizations_listed_schedule_r":false},"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":83322,"book_value":1207,"depreciation":82115},"total_book_value":1207},"net_assets_reconciliation":{"total_revenue":1310850,"total_expenses":1427123,"excess_or_deficit_for_year":-116273,"net_unrealized_gains_losses_on_investments":-32307,"total_adjustments":-32307,"excess_or_deficit_per_financial_statements":-148580},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1325039,"net_unrealized_gains_investments":-32307,"other_revenue":46496,"revenue_not_reported":14189,"revenue_subtotal":1310850,"total_revenue_per_990":1310850},"expense_reconciliation":{"total_expenses_audited_financial_statements":1473619,"other_expenses_included":46496,"expenses_not_reported":46496,"expenses_subtotal":1427123,"total_expenses_per_990":1427123},"supplemental_information":[{"identifier":"LIABILITY UNDER FIN 48 FOOTNOTE","form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ASSOCIATION FOLLOWS THE INCOME TAXES TOPIC OF THE FASB ASC WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DE-RECOGNITION, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS SUCH, SIGNIFICANT TAX POSITIONS TAKEN BY THE ASSOCIATION INCLUDE ITS TAX EXEMPT STATUS AND DETERMINATION OF NET EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. THE ASSOCIATION HAS DETERMINED THAT NO UNCERTAIN TAX POSITIONS EXISTED AS OF DECEMBER 31, 2011 AND 2010; AS SUCH, A LIABILITY FOR INCOME TAX ASSOCIATED WITH UNCERTAIN TAX POSITIONS HAS NOT BEEN RECORDED. THE ASSOCIATION, FILES FEDERAL AND STATE TAX RETURNS. IN THE NORMAL COURSE OF BUSINESS THE ASSOCIATION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES."},{"identifier":"RECONCILIATION OF CHANGES - OTHER","form_and_line_reference":"SCHEDULE D, PAGE 4, PART XI, LINE 8","explanation":"COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496 COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES -46,496"},{"identifier":"REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER","form_and_line_reference":"SCHEDULE D, PAGE 4, PART XII, LINE 2D","explanation":"COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496"},{"identifier":"EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER","form_and_line_reference":"SCHEDULE D, PAGE 4, PART XIII, LINE 2D","explanation":"COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496"}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":10550,"reported_domestic_individual_grants_program_services":10550,"individual_grants":[{"type":"SCHOLARSHIPS","recipient_count":44,"cash":10550}],"total_domestic_grants":10550,"total_domestic_program_services":10550,"detail_individual_grants_total":10550,"detail_domestic_grants_total":10550,"supplemental_information":[{"identifier":"PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES","form_and_line_reference":"SCHEDULE I, PAGE 1, PART I, LINE 2","explanation":"THE NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION OFFERS FINANCIAL ASSISTANCE FOR PROFESSIONAL DEVELOPMENT AND TRAINING TO ITS MEMBERS. THE MAXIMUM AMOUNT PER INDIVIDUAL IS 500 A YEAR. AN ENDOWMENT COMMITTEE REVIEWS THE APPLICATIONS AND APPROVES THEM ACCORDING TO FUNDS AVAILABLE. IF THE APPLICATION IS APPROVED, THE SCHOLARSHIP MONEY IS PAID DIRECTLY TO THE CONFERENCE, CERTIFICATION CENTER, OR LOCAL CHAPTER WORKSHOP OR SEMINAR THAT THE APPLICANT WILL BE ATTENDING."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION OFFERS FINANCIAL ASSISTANCE FOR PROFESSIONAL DEVELOPMENT AND TRAINING TO ITS MEMBERS. THE MAXIMUM AMOUNT PER INDIVIDUAL IS 500 A YEAR. AN ENDOWMENT COMMITTEE REVIEWS THE APPLICATIONS AND APPROVES THEM ACCORDING TO FUNDS AVAILABLE. IF THE APPLICATION IS APPROVED, THE SCHOLARSHIP MONEY IS PAID DIRECTLY TO THE CONFERENCE, CERTIFICATION CENTER, OR LOCAL CHAPTER WORKSHOP OR SEMINAR THAT THE APPLICANT WILL BE ATTENDING.","form_and_line_reference":"SCHEDULE I, PAGE 1, PART I, LINE 2"}},"ScheduleJ":{"benefits_and_procedures":{"travel_for_companions":true,"housing_allowance_or_residence":true,"substantiation_required":true,"written_policy_travel_and_entertainment":true},"compensation_process":{"compensation_committee":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"PHILL MARTIN","base_compensation_filing_org":73673,"deferred_compensation_filing_org":10680,"nontaxable_benefits_filing_org":75031,"total_compensation_filing_org":159384,"name":"PHILL MARTIN"},{"person_name":"SIMEON MAY","base_compensation_filing_org":57945,"deferred_compensation_filing_org":11612,"nontaxable_benefits_filing_org":82518,"total_compensation_filing_org":152075,"name":"SIMEON MAY"}],"supplemental_information":[{"identifier":"FRINGE OR EXPENSE EXPLANATION","form_and_line_reference":"SCHEDULE J, PAGE 1, PART I, LINE 1A","explanation":"THE ORGANIZATION HAS AN ACCOUNTABLE REIMBURSEMENT PLAN FOR EMPLOYEES. TRAVEL REIMBURSEMENT REQUEST ARE SUBMITTED BASED UPON THE PLAN REQUIREMENTS. ANY REIMBURSEMENT FOR TRAVEL COMPANIONS IS INCLUDED AS INCOME ON THE EMPLOYEES ANNUAL W-2. NACBA IS AN ASSOCIATION OF CHURCHES UNDER IRC SECTION 170(B)(1)(A)(I) AND THEREFORE ANY INDIVIDUAL THAT IS LICENSED, ORDAINED, OR COMMISSIONED AND IS ENGAGED IN MINISTRY AS AN EMPLOYEE OF THE ORGANIZATION IS ELIGIBLE TO CLAIM A HOUSING ALLOWANCE. THE BOARD OF DIRECTORS SETS THE ANNUAL BASE WAGE FOR THE CEO AND THE DEPUTY CEO. THE CEO AND DEPUTY CEO INFORM THE BOARD OF THE AMOUNT OF BASE WAGE THAT IS REQUESTED TO BE DESIGNATED AS HOUSING ALLOWANCE FOR THE YEAR. SUBSTANTIATION OF AMOUNTS DESIGNATED AS HOUSING ALLOWANCE TAKE PLACE AT THE INDIVIDUAL LEVEL WHEN THE EMPLOYEE'S PERSONAL TAX RETURN IS FILED. THE IRS ONLY ALLOWS EXCLUSION FROM TAXATION OF HOUSING ALLOWANCE AMOUNTS TO THE EXTENT OF THE LESSER OF ACTUAL HOUSEHOLD EXPENSES INCURRED OR THE FAIR RENTAL VALUE OF THE PROPERTY LIVED IN. IN THE EVENT THE ACTUAL ELIGIBLE EXCLUSION AMOUNT IS LESS THAN THE DESIGNATED ALLOWANCE, THE EXCESS HOUSING ALLOWANCE BECOMES SUBJECT TO INCOME TAX ON THE INDIVIDUALS FORM 1040."}]},"source_xml":"201211659349300421_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"We are an association of churches and individuals that exists to serve the church by advancing professional excellence in individuals serving christ through administration in local churches.","primary_activities":"Provided training, management resource material and support network for church administrators. The association provides benefits to churches throughout the united states.\n\nThe association arranges an annual national conference for its members. At the conference, members receive continuing education and are able to network with colleagues and vendors. 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Several dozen administrators are helped each year.","year":2011,"name":"NATIONAL ASSOCIATION OF","phone":"9726997555","website":"WWW.NACBA.NET","type":"990","affiliation":"Christianity","principal_officer":"DR JOSEPH BRIAN HILL CCA D MIN","year_formation":1956,"state_legal_domicile":"MN","total_volunteers":300,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"100 N CENTRAL EXPRESSWAY SUITE 914, RICHARDSON, TX, 75080, USA","city":"RICHARDSON","state":"TX","country":"USA","zip_code":"75080"},"Governance":{"501c3 determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":6,"Total Gross UBI":93427,"Net unrelated business taxable income":-4958,"Number of employees":6,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1310850,"Contributions":{"value":23556,"Other contributions":23556},"Program revenue":{"value":1184185,"Total revenue":{"value":1152936,"VARIOUS":1152936},"Total other revenue":31249,"Unrelated business revenue":93427},"Investment income":{"value":16578,"Investment income total":16578},"Other revenues":{"value":86531,"Other total":11901,"Net income":74630}},"Expenses":{"value":1427123,"Grant expense":{"value":10550,"Grants to domestic individuals":10550},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":549416,"Current officers":284829,"Other salaries and wages":162623,"Pension plan contributions":15265,"Other employee benefits":59092,"Payroll taxes":27607},"Other expenses":{"value":867157,"Legal":3794,"Accounting":10100,"Information technology":91275,"Occupancy":39200,"Conferences and meetings":44724,"Itemized Expenses":{"value":607806,"VARIOUS":607806},"All other expenses":70258}},"Assets":{"value":1105432,"Non-interest bearing cash":43627,"Savings and temp cash investments":235659,"Accounts receivable":100290,"Inventories for sale or use":17259,"Prepaid expenses deferred charges":57826,"Land, building, equipment":1207,"Investments publicly traded":390502,"Intangible assets":259062},"Liabilities":{"value":430823,"Accounts payable, accrued":22782,"Deferred, revenue":408041},"Fund balance":{"value":674609},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDED TRAINING, MANAGEMENT RESOURCE MATERIAL AND SUPPORT NETWORK FOR CHURCH ADMINISTRATORS. 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PREVIOUSLY, THE ORGANIZATION HAS HELD ITSELF OUT TO QUALIFY AS A PUBLIC CHARITY UNDER BOX 9 ON PAGE 1 OF SCHEDULE A. THIS CLASSIFICATION COMES FROM IRC SECTION 509(A)(2). ALTHOUGH THE ORGANIZATION STILL FALLS UNDER THIS PUBLIC CHARITY CLASSIFICATION, THE NACBA BELIEVES THAT IT IS MORE ACCURATELY CLASSIFIED AS AN \"ASSOCIATION OF CHURCHES\" UNDER IRC SECTION 170(B)(1)(A)(I) AND HAS THEREFORE CHECKED BOX 1 ON THIS YEARS RETURN. THE ASSOCIATION HAS WRITTEN A LETTER OF REQUEST TO THE EXEMPT ORGANIZATION DETERMINATION DIVISION OF THE IRS REQUESTING TO RECEIVE THIS NEW CLASSIFICATION."}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"donor_advised_funds":{"disclosed_organization_legal_control":false,"disclosed_for_charitable_purposes":false},"conservation_easements":{"written_policy_monitoring":false,"section_170h_requirements_satisfied":false},"collections":{"solicited_assets_sale":false},"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":false},"endowment_funds":{"current_year":{"beginning_year_balance":411548,"contributions":31249,"investment_earnings_or_losses":-16648,"grants_or_scholarships":-19013,"end_year_balance":407136},"current_year_minus1":{"beginning_year_balance":363528,"contributions":24567,"investment_earnings_or_losses":45536,"grants_or_scholarships":-22083,"end_year_balance":411548},"current_year_minus2":{"beginning_year_balance":345136,"contributions":17345,"investment_earnings_or_losses":31442,"grants_or_scholarships":-30393,"end_year_balance":363528},"permanent_endowment_eoy_percentage":0.9591,"term_endowment_eoy_percentage":0.0409,"held_by_unrelated_organizations":false,"held_by_related_organizations":false,"related_organizations_listed_schedule_r":false},"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":83322,"book_value":1207,"depreciation":82115},"total_book_value":1207},"net_assets_reconciliation":{"total_revenue":1310850,"total_expenses":1427123,"excess_or_deficit_for_year":-116273,"net_unrealized_gains_losses_on_investments":-32307,"total_adjustments":-32307,"excess_or_deficit_per_financial_statements":-148580},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1325039,"net_unrealized_gains_investments":-32307,"other_revenue":46496,"revenue_not_reported":14189,"revenue_subtotal":1310850,"total_revenue_per_990":1310850},"expense_reconciliation":{"total_expenses_audited_financial_statements":1473619,"other_expenses_included":46496,"expenses_not_reported":46496,"expenses_subtotal":1427123,"total_expenses_per_990":1427123},"supplemental_information":[{"identifier":"LIABILITY UNDER FIN 48 FOOTNOTE","form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ASSOCIATION FOLLOWS THE INCOME TAXES TOPIC OF THE FASB ASC WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DE-RECOGNITION, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS SUCH, SIGNIFICANT TAX POSITIONS TAKEN BY THE ASSOCIATION INCLUDE ITS TAX EXEMPT STATUS AND DETERMINATION OF NET EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. THE ASSOCIATION HAS DETERMINED THAT NO UNCERTAIN TAX POSITIONS EXISTED AS OF DECEMBER 31, 2011 AND 2010; AS SUCH, A LIABILITY FOR INCOME TAX ASSOCIATED WITH UNCERTAIN TAX POSITIONS HAS NOT BEEN RECORDED. THE ASSOCIATION, FILES FEDERAL AND STATE TAX RETURNS. IN THE NORMAL COURSE OF BUSINESS THE ASSOCIATION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES."},{"identifier":"RECONCILIATION OF CHANGES - OTHER","form_and_line_reference":"SCHEDULE D, PAGE 4, PART XI, LINE 8","explanation":"COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496 COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES -46,496"},{"identifier":"REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER","form_and_line_reference":"SCHEDULE D, PAGE 4, PART XII, LINE 2D","explanation":"COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496"},{"identifier":"EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER","form_and_line_reference":"SCHEDULE D, PAGE 4, PART XIII, LINE 2D","explanation":"COST OF GOODS SOLD REPORTED AS DECREASE IN REVENUES 46,496"}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":10550,"reported_domestic_individual_grants_program_services":10550,"individual_grants":[{"type":"SCHOLARSHIPS","recipient_count":44,"cash":10550}],"total_domestic_grants":10550,"total_domestic_program_services":10550,"detail_individual_grants_total":10550,"detail_domestic_grants_total":10550,"supplemental_information":[{"identifier":"PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES","form_and_line_reference":"SCHEDULE I, PAGE 1, PART I, LINE 2","explanation":"THE NATIONAL ASSOCIATION OF CHURCH BUSINESS ADMINISTRATION OFFERS FINANCIAL ASSISTANCE FOR PROFESSIONAL DEVELOPMENT AND TRAINING TO ITS MEMBERS. 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