SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC (EIN 76-0427292)
Tax period
2022-06-01 to 2023-05-31
Filed
2024-04-10
IRS object ID
202441019349300314
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-10T10:59:30-05:00ReturnTs
Tax Period End2023-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1901 NORTH GLEBE ROAD SUITE 200AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22203ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN760427292EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN ASSOCIATION OF COLLEGE ANDBusinessNameLine1Txt
Business Name Line2UNIVERSITY BUSINESS OFFICERS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone2062107751PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 N 107TH ST SUITE 330AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98133ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL EBBSPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2062107751PhoneNum
Signature2024-04-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastEBBSPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT WILLIAMSPreparerPersonNm
PTINP01345960PTIN
Phone5712279500PhoneNum
Preparation2024-04-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN CRAWFORDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 N 107TH ST SUITE 330AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98133ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,501,229GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SACUBO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1928FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTO INFORM HIGHER EDUCATION INSTITUTIONS IN THE SOUTHERN U.S. ON ISSUES THAT AFFECT THEM.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers84TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$333,000PYContributionsGrantsAmt
CY Contributions Grants$316,950CYContributionsGrantsAmt
PY Program Service Revenue$898,625PYProgramServiceRevenueAmt
CY Program Service Revenue$981,193CYProgramServiceRevenueAmt
PY Investment Income$48,311PYInvestmentIncomeAmt
CY Investment Income-$1,387CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$50CYOtherRevenueAmt
PY Total Revenue$1,279,936PYTotalRevenueAmt
CY Total Revenue$1,296,806CYTotalRevenueAmt
PY Grants And Similar Paid$9,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$14,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$130,674PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,116,240PYOtherExpensesAmt
CY Other Expenses$1,471,776CYOtherExpensesAmt
PY Total Expenses$1,255,914PYTotalExpensesAmt
CY Total Expenses$1,485,776CYTotalExpensesAmt
PY Revenues Less Expenses$24,022PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$188,970CYRevenuesLessExpensesAmt
Total Assets BOY$2,013,479TotalAssetsBOYAmt
Total Assets EOY$1,360,421TotalAssetsEOYAmt
Total Liabilities BOY$813,934TotalLiabilitiesBOYAmt
Total Liabilities EOY$335,782TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,199,545NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,024,639NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS, INC (SACUBO) CONTRIBUTES TO SUPERIOR HIGHER EDUCATION FINANCIAL AND ADMINISTRATIVE SERVICES BY PROVIDING RELEVANT PROFESSIONAL DEVELOPMENT, THOUGHT LEADERSHIP AND ISSUE ADVOCACY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$554,577ExpenseAmt
Grant$2,000GrantAmt
Revenue$390,380RevenueAmt
DescANNUAL CONFERENCE - ANNUAL MEETING OF BUSINESS OFFICERS FOR PURPOSE OF CONTINUING EDUCATION AND MANAGEMENT OF BUSINESS AFFAIRS OF EDUCATIONAL INSTITUTIONS. THE 2023 ANNUAL MEETING WAS HELD IN TAMPA, FL FROM APRIL 23-25, 2023. THERE WERE TWO GENERAL SESSIONS, FASB/GASB UPDATES, EIGHT CONCURRENT SESSIONS, AND A MYRIAD OF NETWORKING OPPORTUNITIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$342,833ExpenseAmt
Grant$2,000GrantAmt
Revenue$202,375RevenueAmt
DescFALL WORKSHOP - SACUBO'S FALL WORKSHOP TAKES PLACE ANNUALLY. THE WORKSHOP FEATURES NATIONALLY-RECOGNIZED SPEAKERS AND SUBJECT-MATTER EXPERTS ON A VARIETY OF TOPICS OF IMPORTANCE TO HIGHER EDUCATION BUSINESS PROFESSIONALS. THE 2023 FALL WORKSHOP WAS HELD IN ALEXANDRIA, VA FROM NOVEMBER 1-3, 2023.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$61,224ExpenseAmt
Revenue$60,687RevenueAmt
DescWOMEN'S LEADERSHIP FORUM - SACUBO HAS HOSTED THE ANNUAL WOMEN'S LEADERSHIP FORUM FOR THE LAST 8 YEARS. THE 2022 WLF WAS HELD IN CHARLOTTE, NC FROM MARCH 1-3, 2023. THE PROGRAM IS DESIGNED TO PROVIDE SPEAKERS WHO ARE EXPERTS IN TOPICS RELATED TO WOMEN IN LEADERSHIP POSITIONS, HIGH-LEVEL EXECUTIVE COACHING SESSIONS, INTERACTIVE GROUP DISCUSSIONS, AND NETWORKING OPPORTUNITIES TO HELP YOU POSITION YOURSELF FOR EFFECTIVE LEADERSHIP AND EXECUTIVE PLACEMENT.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$128,944ExpenseAmt
Grant$10,000GrantAmt
Revenue$327,751RevenueAmt
DescCOLLEGE BUSINESS MANAGEMENT INSTITUTE - CO-SPONSORED BY SACUBO AND THE UNIVERSITY OF KENTUCKY, THE COLLEGE BUSINESS MANAGEMENT INSTITUTE (CBMI) OFFERS AN INTENSIVE COURSE OF STUDY IN BUSINESS AND FINANCIAL MANAGEMENT FOR ADMINISTRATORS OF COLLEGES AND UNIVERSITIES. RANGING FROM ENTRY-LEVEL TO ADVANCED, OVER 70 COURSES WILL BE TAUGHT DURING CBMI 2022 BY DISTINGUISHED FACULTY WHO ARE PRACTICING ADMINISTRATORS AND LEADERS IN THEIR FIELDS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$128,944TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$10,000TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$327,751TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,087,578TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SBI ASSOCIATION MANAGEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2062107751PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 N 107TH STREET SUITE 330AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98133ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOHN CRAWFORD
PRESIDENT6.00Yes (X)Yes (X)$0$0$0
NOEL SLOAN
1ST VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
DARRELL DUNCAN
2ND VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
DEBBIE WALKER
3RD VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
BRENNA DIXON
SECRETARY1.00Yes (X)Yes (X)$0$0$0
MICHAEL EBBS
TREASURER4.00Yes (X)Yes (X)$0$0$0
SUSAN MADDUX
IMMEDIATE PAST PRESIDENT1.00Yes (X)$0$0$0
RUSS HANNAH
PAST PRESIDENT1.00Yes (X)$0$0$0
KEVIN EDELBLUTE
CO-CHAIR PROF. DEV. COMMITTEE1.00Yes (X)$0$0$0
JAMIE LOFTIN
CO-CHAIR PROF. DEV. COMMITTEE1.00Yes (X)$0$0$0
JEREMY DIGORIO
BUSINESS PARTNER REL. COORDINATOR1.00Yes (X)$0$0$0
UNDRIA STALLING
DIVERSITY, EQUITY & INCLUSION COORDINATOR1.00Yes (X)$0$0$0
KELLY EPTING
MEMBERS AT LARGE1.00Yes (X)$0$0$0
JUAN CASTILLO
MEMBERS AT LARGE1.00Yes (X)$0$0$0
CHRIS GARDNER
MEMBERS AT LARGE1.00Yes (X)$0$0$0
RANDY ELLIS
MEMBERS AT LARGE1.00Yes (X)$0$0$0
BRANDI RENTON
CONSTITUENT CHAIR1.00Yes (X)$0$0$0
VALARIE VAN VLACK
CONSTITUENT CHAIR1.00Yes (X)$0$0$0
DAWN ALSTON
CONSTITUENT CHAIR1.00Yes (X)$0$0$0
STAN SULLIVANT
CONSTITUENT CHAIR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SBI ASSOCIATION MANAGEMENTBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 N 107TH ST SUITE 330AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98133ZIPCd
FieldValueIRS element (for citing)
ServicesASSOCIATION AND EVENT MANAGEMENT SERVICEServicesDesc
Compensation$288,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$316,950AllOtherContributionsAmt
Total Contributions$316,950TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION611430$517,093$517,093
MEMBERSHIP DUES900099$327,750$327,750
EXHIBITOR FEES611430$136,350$136,350
FieldValueIRS element (for citing)
Total Program Service Revenue$981,193TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,576TotalRevenueColumnAmt
Exclusion$12,576ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,190,460SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,204,423SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$13,963SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$13,963TotalRevenueColumnAmt
Exclusion-$13,963ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$50TotalRevenueColumnAmt
Exclusion$50ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$50OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,296,806TotalRevenueColumnAmt
Related Or Exempt Func Income$981,193RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$1,337ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Program Services$4,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$266,370TotalAmt
Management And General$266,370ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,046TotalAmt
Program Services$558ProgramServicesAmt
Management And General$2,488ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,958TotalAmt
Management And General$20,958ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,772TotalAmt
Management And General$6,772ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$97,654TotalAmt
Program Services$70,504ProgramServicesAmt
Management And General$27,150ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,720TotalAmt
Program Services$11,905ProgramServicesAmt
Management And General$815ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$44,344TotalAmt
Program Services$32,321ProgramServicesAmt
Management And General$12,023ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,016TotalAmt
Program Services$3,449ProgramServicesAmt
Management And General$14,567ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$132,576TotalAmt
Program Services$108,203ProgramServicesAmt
Management And General$24,373ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$811,138TotalAmt
Program Services$811,138ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,076TotalAmt
Program Services$3,097ProgramServicesAmt
Management And General$1,979ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
GRAPHIC DESIGN$3,950$2,410$1,540
GIFTS AND AWARDS$3,852$2,350$1,502
DUES/SUBSCRIPTIONS$3,040$1,855$1,185

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$42,264TotalAmt
Program Services$25,788ProgramServicesAmt
Management And General$16,476ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,485,776TotalAmt
Program Services$1,087,578ProgramServicesAmt
Management And General$398,198ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$918,875BOYAmt
EOY$473,310EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$306,150BOYAmt
EOY$94,529EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,880BOYAmt
EOY$1,103EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$785,574BOYAmt
EOY$791,479EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,013,479BOYAmt
EOY$1,360,421EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$556,884BOYAmt
EOY$90,082EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$257,050BOYAmt
EOY$245,700EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$813,934BOYAmt
EOY$335,782EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,199,545BOYAmt
EOY$1,024,639EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,199,545BOYAmt
EOY$1,024,639EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,013,479BOYAmt
EOY$1,360,421EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$188,970ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$14,064NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$206,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$157,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$218,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$333,000CurrentTaxYearMinus1YearAmt
Current Tax Year$316,950CurrentTaxYearAmt
Total$1,231,450TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$803,082CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$406,649CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$490,365CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$898,625CurrentTaxYearMinus1YearAmt
Current Tax Year$981,193CurrentTaxYearAmt
Total$3,579,914TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,009,082CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$564,149CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$708,365CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,231,625CurrentTaxYearMinus1YearAmt
Current Tax Year$1,298,143CurrentTaxYearAmt
Total$4,811,364TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$114,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$105,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$142,500CurrentTaxYearMinus1YearAmt
Current Tax Year$123,970CurrentTaxYearAmt
Total$595,970TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$114,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$105,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$142,500CurrentTaxYearMinus1YearAmt
Current Tax Year$123,970CurrentTaxYearAmt
Total$595,970TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,215,394PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,603CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,549CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,938CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,028CurrentTaxYearMinus1YearAmt
Current Tax Year$12,576CurrentTaxYearAmt
Total$69,694TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,603CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,549CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,938CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,028CurrentTaxYearMinus1YearAmt
Current Tax Year$12,576CurrentTaxYearAmt
Total$69,694TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$50CurrentTaxYearAmt
Total$50TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,023,685CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$579,698CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$720,303CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,246,653CurrentTaxYearMinus1YearAmt
Current Tax Year$1,310,769CurrentTaxYearAmt
Total$4,881,108TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.86360PublicSupportCY509Pct
Public Support PY5090.85380PublicSupportPY509Pct
Investment Income CY0.01430InvestmentIncomeCYPct
Investment Income PY0.01510InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$785,574BeginningYearBalanceAmt
Investment Earnings Or Losses$5,905InvestmentEarningsOrLossesAmt
End Year Balance$791,479EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$938,327ContributionsAmt
Investment Earnings Or Losses-$152,753InvestmentEarningsOrLossesAmt
End Year Balance$785,574EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,308,578TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$14,064NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$4,480DonatedServicesAndUseFcltsAmt
Revenue Not Reported$18,544RevenueNotReportedAmt
Revenue Subtotal$1,290,034RevenueSubtotalAmt
Investment Expenses Not Incld$6,772InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$6,772RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,296,806TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,483,484TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$4,480DonatedServicesUseFcltsAmt
Expenses Not Reported$4,480ExpensesNotReportedAmt
Expenses Subtotal$1,479,004ExpensesSubtotalAmt
Investment Expenses Not Incld2$6,772InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$6,772ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,485,776TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:SACUBO'S SPENDING POLICY FOR ITS QUASI-ENDOWMENT FUND IS DESIGNED TO STABILIZE ANNUAL SPENDING LEVELS AND PRESERVE THE REAL VALUE OF THE ENDOWMENT OVER TIME. THE AMOUNT OF QUASI-ENDOWMENT RETURN AVAILABLE FOR CURRENT SPENDING (DISTRIBUTION) DURING A FISCAL YEAR SHALL BE DETERMINED ON THE BASIS OF THE AVERAGE MARKET VALUE OF THE 12 MOST RECENT TRAILING QUARTERS AS OF THE PRECEDING DECEMBER 31ST ("AVERAGE MARKET VALUE"). THE ANNUAL DISTRIBUTION SHALL BE CALCULATED AS 5% OF THE AVERAGE MARKET VALUE.
PART X, LINE 2:SACUBO IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED AS OF MAY 31, 2023 AND 2022, AS SACUBO HAD NO NET UNRELATED BUSINESS INCOME. SACUBO'S INCOME TAX RETURN IS SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. SACUBO IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeCOLLEGE BUSINESS MANAGEMENT INSTITUTE (CBMI)GrantTypeTxt
Recipient10RecipientCnt
Cash Grant$10,000CashGrantAmt
Valuation Method UsedN/AValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SACUBO BOARD OF DIRECTORS MAY ESTABLISH SCHOLARSHIPS AND AWARDS AND A PROCESS FOR GRANTING THEM. AWARD AND SCHOLARSHIP CRITERIA SHALL BE ESTABLISHED BY THE APPROPRIATE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. CURRENTLY, ALL SCHOLARSHIPS GO THROUGH AN APPLICATION PROCESS AND A COMMITTEE REVIEWS THEM APPLICANTS. EACH YEAR WHEN SETTING THE BUDGET THE BOARD DECIDES HOW MUCH TO GRANT IN SCHOLARSHIPS. AFTER THE EVENT, SACUBO PROVIDES THE SCHOLARSHIP TO THE RECIPIENTS UNIVERSITY AFTER CONFIRMING PARTICIPATION IN SAID EVENT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1AALL EXEC COMMITTEE MEMBERS ARE ON THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF SEVEN (7) MEMBERS: THE IMMEDIATE PAST PRESIDENT, THE PRESIDENT, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, THIRD VICE PRESIDENT, SECRETARY, AND TREASURER. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO ACT FOR THE BOARD BETWEEN ITS MEETINGS ON MATTERS REQUIRING IMMEDIATE ATTENTION INCLUDING REPLACEMENT APPOINTMENTS IN THE EVENT OF EMERGENCY RESIGNATIONS OR FAILURE TO PERFORM. THE EXECUTIVE COMMITTEE SHALL HAVE FULL POWER TO TRANSACT ALL NECESSARY BUSINESS OF THE BOARD OF DIRECTORS SPECIFICALLY COMMITTED TO IT IN HARMONY WITH THE GENERAL POLICY OF THE BOARD OF DIRECTORS MADE AND DETERMINED AT STATED OR SPECIAL MEETINGS. THE EXECUTIVE COMMITTEE SHALL MEET ON THE CALL OF THE PRESIDENT AT SUCH TIME AND PLACE AS SHALL BE DESIGNATED IN THE CALL. FOUR MEMBERS OF THE COMMITTEE SHALL CONSTITUTE A QUORUM.
FORM 990, PART VI, SECTION A, LINE 3SBI ASSOCIATION MANAGEMENT. MEGAN MILLER, EXECUTIVE DIRECTOR. ASSOCIATION AND VENUE MANAGEMENT.
FORM 990, PART VI, SECTION A, LINE 6SACUBO'S "REGULAR MEMBERS" HAVE THE RIGHT TO VOTE.
FORM 990, PART VI, SECTION A, LINE 7ASACUBO'S "REGULAR MEMBERS" HAVE THE RIGHT TO VOTE ANNUALLY OR AT SPECIAL MEETINGS ON THE MEMBERSHIP DUES. MEMBERS CAN ALSO VOTE ON THE BUDGET, OFFICERS FOR THE UPCOMING YEAR AND ANY CHANGES IN BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7BSACUBO'S "REGULAR MEMBERS" HAVE THE RIGHT TO VOTE ANNUALLY OR AT SPECIAL MEETINGS ON THE MEMBERSHIP DUES. MEMBERS CAN ALSO VOTE ON THE BUDGET, OFFICERS FOR THE UPCOMING YEAR, AND ANY CHANGES IN BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FEDERAL FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND TREASURER PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS ARE REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY CONFLICTS OF INTEREST. THE SECRETARY IS RESPONSIBLE FOR REPORTING POTENTIAL CONFLICTS TO THE EXECUTIVE COMMITTEE FOR REVIEW, AND A FULL REPORT IS MADE BY THE SECRETARY TO THE BOARD ANNUALLY AT A BOARD MEETING. IN THE EVENT OF A CONFLICT DURING THE YEAR, THE BOARD MEMBER WITH THE CONFLICT WOULD RECUSE HIMSELF/HERSELF FROM THE DISCUSSION AND VOTE.
FORM 990, PART VI, SECTION C, LINE 19SACUBO MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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