2024-11-15T15:12:23-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 362210015 NATIONAL SCHOOL BOARDS ASSOCIATION NATI 7038386722 1680 DUKE STREET 2ND FLOOR ALEXANDRIA VA 22314 MCCOTTER-JACOBS VERJEANA CAROL EXECUTIVE DIRECTOR AND CEO 7038386722 2024-11-15 1 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2024-11-15 2023 2024-10-15 13:58:12Z MCCOTTER-JACOBS VERJEANA 1680 DUKE STREET 2ND FLOOR ALEXANDRIA VA 22314 8727610 0 X WWW.NSBA.ORG X 1949 IL THE PREMIER ADVOCATE FOR PUBLIC EDUCATION. 17 17 34 0 81463 0 1281615 0 11723826 7707796 365 676 1410508 1019138 14416314 8727610 0 0 0 0 6279736 4263855 0 0 0 7810163 7946061 14089899 12209916 326415 -3482306 15109353 9830467 21912668 19640360 -6803315 -9809893 WORKING WITH AND THROUGH OUR STATE ASSOCIATIONS, NSBA ADVOCATES FOR EQUITY AND EXCELLENCE IN PUBLIC EDUCATION THROUGH SCHOOL BOARD LEADERSHIP. 0 0 6460462 6685083 DISTRICT AND INDIVIDUAL SERVICES - NSBA PROVIDES SUPPORT, RESOURCES, EDUCATION AND MATERIALS FOR LOCAL SCHOOL DISTRICTS THAT ARE DIRECTLY INVOLVED IN NSBA PROGRAMS SUCH AS NATIONAL CONNECTION, COUNCIL OF URBAN BOARDS OF EDUCATION, COUNCIL OF SCHOOL ATTORNEYS, NATIONAL BLACK COUNCIL, NATIONAL HISPANIC COUNCIL, AND AMERICAN INDIAN ALASKA NATIVE COUNCIL. 4299273 941250 ADVOCACY AND MEMBERSHIP SERVICES - NSBA PROVIDES SUPPORT, RESOURCES, EDUCATION AND MATERIALS FOR ITS 49 STATE ASSOCIATION MEMBERS. NSBA'S ADVOCACY OFFICE CONSISTS OF THREE PILLARS - FEDERAL ADVOCACY, LEGAL ADVOCACY AND PUBLIC ADVOCACY. NSBA REPRESENTS THE INTERESTS OF THE NATION'S 90,000 LOCAL SCHOOL BOARD MEMBERS BEFORE CONGRESS, FEDERAL COURTS AND THE PUBLIC. 10759735 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 62 0 1 34 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X THE ORGANIZATION 7038386722 1680 DUKE STREET 2ND FLOOR ALEXANDRIA VA 22314 FRANK S HENDERSON IMMEDIATE PAST PRESIDENT 5.00 X 0 0 0 SAMI-AL-ABDRABBUH REGIONAL DIRECTOR - PACIFIC 2.00 X 0 0 0 BECKY FLES REGIONAL DIRECTOR - NE REG 2.00 X 0 0 0 FLOR DIAZ SMITH DIRECTOR - EASTERN 2.00 X 0 0 0 MARVYN JARAMILLO DIRECTOR - CENTRAL 2.00 X 0 0 0 MATTHEW RUSSELL SHOWALTER REGIONAL DIRECTOR - CENTRAL 2.00 X 0 0 0 PETER HOEPFNER REGIONAL DIRECTOR - PACIFIC 2.00 X 0 0 0 KRISTI SWETT PRESIDENT 2.00 X X 0 0 0 MARNIE J MARALDO REGIONAL DIRECTOR - PACIFIC 2.00 X 0 0 0 DEVIN SHEEHAN PRESIDENT-ELECT 2.00 X X 0 0 0 LEONARD LOCKHART DIRECTOR - EASTERN 2.00 X 0 0 0 ERIC STROEDER REGIONAL DIRECTOR - WESTERN REGION 2.00 X 0 0 0 LYDIA TEDONE REGIONAL DIRECTOR - NE REG 2.00 X 0 0 0 GILL GARRET EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 MICHAEL JAIME EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 MILDRED LEFEBVRE EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 STEVEN BAILEY EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 STEVE CORONA SECRETARY TREASURER 5.00 X X 0 0 0 MARVYN JARAMILLO DIRECTOR - CENTRAL 2.00 X 0 0 0 MCCOTTER-JACOBS VERJEANA CAROL EXECUTIVE DIRECTOR AND CEO 35.00 2.00 X 367636 0 24284 NEGRON FRANCISCO M CHIEF LEGAL OFFICER 35.00 X 236544 0 41094 JOE RENEE B INTERIM CHIEF TRANSFORMATION OFFICER 35.00 X 236581 0 18628 HEIM JOHN NSBA ADVOCACY OFFICER 35.00 X 330136 0 34420 LUSTIG ADAM MANAGING DIRECTOR, EQUITY PROGRAM 35.00 X 148801 0 22351 GILMORE ERINA SENIOR DIRECTOR, MARKETING & DESIGN 35.00 X 127007 0 32296 CARTER TAMMY SENIOR DIRECTOR, LEGAL SERVICES 35.00 X 135924 0 18278 TRAINOR SONJA H MANAGING DIRECTOR, LEGAL ADVOCACY 35.00 X 186457 0 7932 CARTY VALARIE MANAGING DIRECTOR, MEMBERSHIP & PROGRAM 35.00 X 141380 0 19255 1910466 0 218538 14 0 1 0 RSM US PRODUCT SALES LLC 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING/HR SERVICES 458373 BGR GOVERNMENT AFFAIRS BGR GOVERNMENT AFFAIRS BOX 14416 WASHINGTON DC 20044 LEGAL/LOBBYING SERVICES 358590 HYATT REGENCY ORLANDO 9801 INTERNATIONAL DRIVE ORLANDO FL 32819 VENUE FOR CONFERENCE RELATED EXPENSES RE 261648 FREEMAN PO BOX 734596 DALLAS TX 75373 SERVICES FOR ANNUAL CONFERENCE 205387 COBALT 2550 SOUTH CLARK STREET SUITE 850 ARLINGTON VA 22202 MEMBERSHIP DATABASE 160165 13 ANNUAL CONFERENCE 900099 3230124 3230124 DUES AND FEES 900099 2832511 2832511 SPONSORSHIPS 900099 622448 622448 MEETINGS 900099 527665 527665 OTHER PROGRAM REVENUE 900099 332426 332426 162622 81159 81463 7707796 676 676 196649 196649 10498 0 10498 10498 10498 GAIN ON PREVIOUS SALE 900099 811991 811991 811991 8727610 7626333 81463 1019814 X 1289323 1088592 200731 1441234 1357508 83726 199304 75975 123329 1063199 885620 177579 270795 135537 135258 579994 12088 567906 2213203 1510258 702945 86569 39832 46737 285642 148477 137165 842799 842799 318477 210756 107721 1493680 1372020 121660 315673 315673 52791 -49051 101842 EQUIPMENT RENTAL 814165 771986 42179 TEMPORARY HELP 404542 358570 45972 OTHER 230741 115464 115277 DUES AND SUBSCRIPTIONS 144307 62608 81699 163478 2663495 -2500017 12209916 10759735 1450181 0 5762559 1331031 20142 113326 291355 272900 4231259 3523008 998924 708251 8036373 7404959 15109353 9830467 598506 667073 3047402 2675165 18266760 16298122 21912668 19640360 X -6809002 -9815580 5687 5687 -6803315 -9809893 15109353 9830467 X -3482306 475728 X X 0 1 X 1 0 X 491656 160887 1307885 1281615 0 3242043 16731030 13139399 9901203 11017071 7823658 58612361 606641 470550 358900 672635 81463 2190189 17829327 13770836 11567988 12971321 7905121 64044593 0 0 0 64044593 421130 414018 563573 551785 0 1950506 6098 6098 427228 414018 563573 551785 1956604 60949 71822 78604 46732 258107 18317504 14256676 12210165 13569838 7905121 66259304 0.96660 0.96210 0.02950 0.03270 X 0 1 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: NSBA LOBBIES FOR EDUCATIONAL POLICY ISSUES AFFECTING SCHOOL BOARD MEMBERS AND LOCAL GOVERNANCE. 1483602 1277556 206046 2747657 2245452 502205 708251 SECURITY DEPOSITS 209593 DEFERRED COMPENSATION PLAN INVESTMENTS 175204 OPERATING LEASE ROU ASSET 6970380 ROU ASSET - FINANCE 49782 7404959 ACCRUED PENSION LIABILITY 7397938 DEFERRED COMPENSATION PLAN LIABILITY 175204 DEFERRED GAIN ON SALE OF BUILDING 1082654 LEASE LIABILITY 7642326 16298122 X 8827907 100297 100297 8727610 0 8727610 12310213 100297 100297 12209916 0 12209916 PART X, LINE 2: MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020. X 1 1 X 0 0 0 0 0 0 0 1 0 MCCOTTER-JACOBS VERJEANA CAROL EXECUTIVE DIRECTOR AND CEO 367636 0 0 0 0 0 22024 0 2260 0 391920 0 0 0 HEIM JOHN NSBA ADVOCACY OFFICER 330136 0 0 0 0 0 22682 0 11738 0 364556 0 0 0 NEGRON FRANCISCO M CHIEF LEGAL OFFICER 236544 0 0 0 0 0 17075 0 24019 0 277638 0 0 0 JOE RENEE B INTERIM CHIEF TRANSFORMATION OFFICER 236581 0 0 0 0 0 16411 0 2217 0 255209 0 0 0 TRAINOR SONJA H MANAGING DIRECTOR, LEGAL ADVOCACY 186457 0 0 0 0 0 5578 0 2354 0 194389 0 0 0 LUSTIG ADAM MANAGING DIRECTOR, EQUITY PROGRAM 148801 0 0 0 0 0 10570 0 11781 0 171152 0 0 0 CARTY VALARIE MANAGING DIRECTOR, MEMBERSHIP & PROG 141380 0 0 0 0 0 10183 0 9072 0 160635 0 0 0 GILMORE ERINA SENIOR DIRECTOR, MARKETING & DESIGN 127007 0 0 0 0 0 6667 0 25629 0 159303 0 0 0 CARTER TAMMY SENIOR DIRECTOR, LEGAL SERVICES 135924 0 0 0 0 0 9580 0 8698 0 154202 0 0 0 PART I, LINE 1A SPOUSE TRAVEL FOR CERTAIN EVENTS IS PROVIDED FOR THE PRESIDENT PART I, LINE 7 PROVISION IS MADE IN THE ORGANIZATION'S EMPLOYMENT CONTRACT WITH ITS CEO THAT THE GOVERNING BOARD MAY AWARD AN ANNUAL BONUS BASED ON PERFORMANCE SUCCESS. PERFORMANCE AND/OR RETENTION BONUSES FOR OTHERS MAY BE MADE BASED ON ESTABLISHED COMPENSATION CRITERIA. OTHER KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES WERE AWARDED PERFORMANCE BONUSES AS DETAILED IN COLUMN (B)(II) OF PART II OF SCHEDULE J. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS INCLUDE 49 STATE ASSOCIATIONS FORM 990, PART VI, SECTION A, LINE 7A ASSOCIATION MEMBERS, STATE ASSOCIATIONS OF SCHOOL BOARDS, AND THEIR DELEGATE ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE CONSTITUTION AND BYLAWS OF NSBA MUST BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS INITIALLY REVIEWED IN DETAIL BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND MANAGEMENT. FURTHERMORE, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 WAS PROVIDED TO ALL NSBA BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH NEW TERM YEAR, ALL BOARD MEMBERS AND OFFICERS SIGN THE CONFLICT OF INTEREST POLICY. IF THERE IS ANY REAL OR POTENTIAL CONFLICT, THE EXECUTIVE COMMITTEE WILL RESOLVE SUCH CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, NSBA USES BENCHMARKS TO DETERMINE APPROPRIATE COMPENSATION. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 1,510,258. MANAGEMENT AND GENERAL EXPENSES 702,945. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,213,203. FORM 990, PART XI, LINE 9: DEFINED BENEFIT PENSION PLAN CHANGES 1,848,499. OTHER COMPONENTS OF NET PERIODIC PENSION COST -1,372,771. PPP LOAN FORGIVENESS RECOGNIZED IN 2021 FINANCIAL STATEMENTS FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS. NATIONAL SCHOOL BOARDS ACTION CENTER 1680 DUKE STREET 2ND FLOOR ALEXANDRIA VA 22314 454913266 TO CARRY OUT THE SOCIAL WELFARE OBJECTIVES OF THE NSBA VA 501(C)(4) NATIONAL SCHOOL BOARDS ASSOCIATION 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 NATIONAL SCHOOL BOARDS ACTION CENTER Q 24920 ACTUAL COSTS INCURRED NATIONAL SCHOOL BOARDS ACTION CENTER S 101649 ACTUAL CASH RECEIVED