2023-11-14T23:41:37-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 362210015 NATIONAL SCHOOL BOARDS ASSOCIATION NATI 7038386722 1680 DUKE STREET 2ND FLOOR ALEXANDRIA VA 22314 MCCOTTER-JACOBS VERJENA CAROL EXECUTIVE DIRECTOR AND CEO 7038386722 2023-11-14 1 MCCOTTER-JACOBS VERJENA CAROL XXX-XX-XXXX 0 KRISTIN A JACQUELIN CPA P01325865 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MCCOTTER-JACOBS VERJEANA 1680 DUKE STREET 2ND FLOOR ALEXANDRIA VA 22314 14416314 0 X WWW.NSBA.ORG X 1949 IL THE PREMIER ADVOCATE FOR PUBLIC EDUCATION. 19 19 53 0 34120 0 1307885 1281615 10401718 11723826 1504 365 1483394 1410508 13194501 14416314 0 0 0 0 7479802 6279736 0 0 0 5218894 7810163 12698696 14089899 495805 326415 13196789 15109353 22948179 21912668 -9751390 -6803315 WORKING WITH AND THROUGH OUR STATE ASSOCIATIONS, NSBA ADVOCATES FOR EQUITY AND EXCELLENCE IN PUBLIC EDUCATION THROUGH SCHOOL BOARD LEADERSHIP. 0 0 5598432 8881126 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. 5529112 2135945 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. 11127544 1 1 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 45 0 1 53 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 19 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 JR PRESIDENT 5.00 X X 11500 0 0 KRISTI SWETT PRESIDENT-ELECT 5.00 X 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 KATHY GEBHARDT REGIONAL DIRECTOR - WESTERN REGION 2.00 X 0 0 0 STEVE CORONA REGIONAL 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 DONALD R HUBLER SECRETARY TREASURER (EFF. 4/2022) 2.00 X 0 0 0 MARNIE J MARALDO REGIONAL DIRECTOR - PACIFIC 2.00 X 0 0 0 DEVIN SHEEHAN REGIONAL DIRECTOR - NE REG 2.00 X 0 0 0 FLOYD SIMON JR REGIONAL DIRECTOR - WESTERN REGION 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 JIM GREEN EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 W JOE SCHOLLER EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 RUBEN ARCHULETA EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 MICHAEL SWAIN JR EX OFFICIO VOTING DIRECTOR 2.00 X 0 0 0 KUKANOVA-CARPENTER ELENA V INTERIM CFO 35.00 1.00 X 193299 0 32166 HEIM JOHN EXECUTIVE DIRECTOR AND CEO 35.00 2.00 X 379334 0 8448 MCCOTTER-JACOBS VERJEANA CAROL CHIEF EQUITY AND MEMBER SERVICES OFF 35.00 X 170277 0 27756 NEGRON FRANCISCO M CHIEF LEGAL OFFICER 35.00 X 218373 0 36537 JOE RENEE B INTERIM CHIEF TRANSFORMATION OFFICER 35.00 X 263108 0 18576 REEB JOHN A MANAGING DIRECTOR, OPERATIONS 35.00 X 171683 0 20394 MELLOW JANE ACTING CHIEF OF ADVOCACY 35.00 X 173178 0 13190 WILLIAMS KANISHA R MANAGING DIRECTOR, MEMBER SERVICES & 35.00 X 155852 0 16663 TRAINOR SONJA H MANAGING DIRECTOR, LEGAL ADVOCACY 35.00 X 158739 0 6773 CESARETTI JOHN INTERIM MANAGING DIRECTOR, BD & CONVENINGS 35.00 X 137557 0 10472 2032900 0 190975 16 0 1 0 ENCORE 5100 N RIVER ROAD SUITE 300 SCHILLER PARK IL 60176 EVENT TECHNOLOGY SERVICE, USED FOR MAJOR 703984 EMPOWER RETIREMENT PO BOX 219062 KANSAS CITY MO 64121 RETIREMENT PLAN ACCOUNTS FOR EMPLOYEES 637008 TRUIST PO BOX 791250 BALTIMORE MD 21279 MANAGES ALL BANK ACCOUNT ACTIVITY 498282 MARRIOTT BUSINESS SERVICES PO BOX 402642 ATLANTA GA 30384 VENUE FOR MULTIPLE CONFERENCES THROUGHOU 342460 INTERCONTINENTAL MIAMI 100 CHOPIN PLAZA MAIMI FL 33131 VENUE FOR CONFERENCE RELATED EXPENSES 325680 16 100000 1162500 19115 1281615 DUES AND FEES 900099 5929433 5929433 ANNUAL CONFERENCE 900099 3986170 3986170 MEETINGS 900099 917155 917155 SPONSORSHIPS 900099 672635 672635 OTHER PROGRAM REVENUE 900099 123278 123278 95155 61035 34120 11723826 365 365 551785 551785 GAIN ON PREVIOUS SALE 900099 811991 811991 SHARED ADMIN SERV 900099 46732 46732 858723 14416314 11017071 34120 2083508 X 1465552 1117529 348023 3925402 2993247 932155 207265 74430 132835 324349 92794 231555 357168 234739 122429 70030 13700 56330 3067096 2403976 663120 226021 127610 98411 137893 89606 48287 934131 934131 534632 320533 214099 881760 807290 74470 384551 384551 92533 3675 88858 EQUIPMENT RENTAL 844330 733574 110756 CREDIT CARD FEES 133323 115043 18280 OTHER 124319 64868 59451 RECRUITING TRAINING AND 123430 3453 119977 256114 1931477 -1675363 14089899 11127544 2962355 0 10309198 5762559 370022 20142 611823 291355 4206259 3207335 1407231 998924 498515 8036373 13196789 15109353 381401 598506 7148365 3047402 15418413 18266760 22948179 21912668 X -9857077 -6809002 105687 5687 -9751390 -6803315 13196789 15109353 X 326415 2621660 X 0 1 X 1 0 X 215627 491656 160887 1307885 1281615 3457670 16335990 16731030 13139399 9901203 11017071 67124693 569110 606641 470550 358900 672635 2677836 17120727 17829327 13770836 11567988 12971321 73260199 0 0 0 73260199 473358 421130 414018 563573 551785 2423864 62381 6098 68479 535739 427228 414018 563573 551785 2492343 135774 60949 71822 78604 46732 393881 17792240 18317504 14256676 12210165 13569838 76146423 0.96210 0.96540 0.03270 0.02950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 1124080 359522 2722657 2083255 639402 998924 SECURITY DEPOSITS 209593 DEFERRED COMPENSATION PLAN INVESTMENTS 152917 OPERATING LEASE ROU ASSET 7653967 ROU ASSET - FINANCE 19896 8036373 ACCRUED PENSION LIABILITY 7873666 DEFERRED COMPENSATION PLAN LIABILITY 152917 DEFERRED GAIN ON SALE OF BUILDING 1894646 LEASE LIABILITY 8345531 18266760 X 13289414 35600 35600 13253814 1162500 1162500 14416314 14125499 35600 35600 14089899 0 14089899 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 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: PPP LOAN FORGIVENESS RECOGNIZED IN 2021 FINANCIAL STATEMENTS 1,162,500. X 1 1 X 0 0 0 0 0 0 0 1 0 HEIM JOHN EXECUTIVE DIRECTOR AND CEO 379334 0 0 0 0 0 428 0 8020 0 387782 0 0 0 JOE RENEE B INTERIM CHIEF TRANSFORMATION OFFICER 263108 0 0 0 0 0 15891 0 2685 0 281684 0 0 0 NEGRON FRANCISCO M CHIEF LEGAL OFFICER 218373 0 0 0 0 0 14611 0 21926 0 254910 0 0 0 KUKANOVA-CARPENTER ELENA V INTERIM CFO 193299 0 0 0 0 0 11753 0 20413 0 225465 0 0 0 MCCOTTER-JACOBS VERJEANA CAROL CHIEF EQUITY AND MEMBER SERVICES OFF 170277 0 0 0 0 0 15267 0 12489 0 198033 0 0 0 REEB JOHN A MANAGING DIRECTOR, OPERATIONS 171683 0 0 0 0 0 12498 0 7896 0 192077 0 0 0 MELLOW JANE ACTING CHIEF OF ADVOCACY 173178 0 0 0 0 0 11044 0 2146 0 186368 0 0 0 WILLIAMS KANISHA R MANAGING DIRECTOR, MEMBER SERVICES & 155852 0 0 0 0 0 8044 0 8619 0 172515 0 0 0 TRAINOR SONJA H MANAGING DIRECTOR, LEGAL ADVOCACY 158739 0 0 0 0 0 4450 0 2323 0 165512 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. DURING 2020, CEO TOM GENZEL WAS AWARDED A BONUS OF $10,000. 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 2,403,976. MANAGEMENT AND GENERAL EXPENSES 663,120. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,067,096. FORM 990, PART XI, LINE 9: DEFINED BENEFIT PENSION PLAN CHANGES -534,263. OTHER COMPONENTS OF NET PERIODIC PENSION COST 4,318,423. PPP LOAN FORGIVENESS RECOGNIZED IN 2021 FINANCIAL STATEMENTS -1,162,500. 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 1 0 NATIONAL SCHOOL BOARDS ACTION CENTER Q 120188 ACTUAL COSTS INCURRED NATIONAL SCHOOL BOARDS ACTION CENTER C 100000 ACTUAL AMOUNT AWARDED NATIONAL SCHOOL BOARDS ACTION CENTER N 85042 ACTUAL COSTS INCURRED NATIONAL SCHOOL BOARDS ACTION CENTER R 40129