2023-11-14T13:35:15-06:00 2022-12-31 440160260 FORVIS LLP 1410 SPRING HILL ROAD SUITE 500 TYSONS VA 221023056 990 2022-04-01 366124610 ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL ASSO 7034780405 44790 MAYNARD SQUARE 200 ASHBURN VA 20147 SIOBHAN MCMAHON CHIEF OPERATIONS OFFICER 7034780405 2023-11-14 1 SIOBHAN MCMAHON XXX-XX-XXXX 0 AMY BIBBY P00445891 7039700400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SIOBHAN MCMAHON 44790 MAYNARD SQUARE 200 ASHBURN VA 20147 3141480 0 3239 X WWW.ASBOINTL.ORG X 1986 VA SEE SCHEDULE O 9 9 22 0 311752 0 1330151 908014 2633122 1845387 76959 61541 241124 326538 4281356 3141480 0 0 0 0 2377979 1777627 0 0 0 2512706 2351357 4890685 4128984 -609329 -987504 9397745 8517607 1661504 1853061 7736241 6664546 X ASBO INTERNATIONAL'S MISSION IS TO LEAD THE PROFESSION OF SCHOOL BUSINESS FORWARD. THROUGH OUR PROFESSIONAL GROWTH OPPORTUNITIES, PROGRAMS, AND SERVICES, WE PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGEMENT PRACTICES. WE PROVIDE A GLOBAL NETWORK OF SUPPORT. 0 0 181791 98061 PROFESSIONAL DEVELOPMENT: THE GOAL OF THE PROFESSIONAL DEVELOPMENT PROGRAM IS TO FOSTER CONTINUOUS LEARNING THROUGHOUT THE YEAR IN ORDER TO HELP MEMBERS REDUCE COSTS, OPTIMIZE REVENUES, AND EFFECTIVELY DIRECT SCHOOL DISTRICT RESOURCES TO IMPROVE TEACHING AND LEARNING FOR ALL STUDENTS IN K-12 SCHOOLS. THE PROFESSIONAL DEVELOPMENT PROGRAM INCLUDES THE ANNUAL MEETING & EXPO (THE EDUCATIONAL SESSIONS OF WHICH ARE RECORDED AND MADE AVAILABLE TO SCHOOL BUSINESS IN OVER 15,000 DISTRICTS); THE EXECUTIVE LEADERSHIP FORUM, PROVIDING EXECUTIVE-LEVEL LEADERSHIP DEVELOPMENT TO APPROXIMATELY 300 SCHOOL BUSINESS LEADERS ANNUALLY; THE EAGLE INSTITUTE, WHICH OFFERS HISTORY-BASED LEADERSHIP DEVELOPMENT TO APPROXIMATELY 45 SCHOOL BUSINESS LEADERS ANNUALLY; AND THE GLOBAL SCHOOL BUSINESS NETWORK, A PROFESSIONAL NETWORKING PLATFORM THAT CONNECTS NEARLY 10,000 SCHOOL BUSINESS PROFESSIONALS. 823621 907678 ANNUAL MEETINGS: MEETING FOR MEMBERS TO DISCUSS ASSOCIATION ACTIVITIES, PROVIDE FORUM FOR FELLOWSHIP ACTIVITIES AMONGST MEMEBERS, AND PROVIDE AN EDUCATIONAL FORUM THAT INCLUDES WORKSHOPS AND PRESENTATIONS RELATED TO EDUCATION AND EDUCATION MANAGEMENT. 2059253 843434 VARIOUS OTHER PROGRAMS 3064665 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 31 0 1 22 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 IL X MELISSA WILLIAMS 7037087071 44790 MAYNARD SQUARE STE 200 ASHBURN VA 20147 BILL SUTTER PRESIDENT 1.00 X 0 0 0 JOHN HUTCHISON VICE PRESIDENT 1.00 X 0 0 0 ED CHABAL IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 MIKE BARRAGAN DIRECTOR 1.00 X 0 0 0 RYAN STECHSCHULTE DIRECTOR 1.00 X 0 0 0 WANDA ERB DIRECTOR 1.00 X 0 0 0 LYNN KNIGHT DIRECTOR 1.00 X 0 0 0 AUBREY KIRKPATRICK DIRECTOR 1.00 X 0 0 0 DAVID GINSBERG DIRECTOR 1.00 X 0 0 0 DAVID LEWIS EXECUTIVE DIRECFTOR 37.50 X 271417 0 39105 SIOBHAN MCMAHON CHIEF OPERATIONS OFFICER 37.50 X 218806 0 33717 SABRINA SOTO CHIEF BUSINESS & LEADERSHIP OFFICER 37.50 X 187189 0 28341 JACYLN WALLENSTEIN DIRECTOR OF MEMBERSHIP, ENGAGEMENT & OUTREACH 37.50 X 112138 0 26131 789550 0 127294 4 0 1 0 FREEMAN AUDIO VISUAL 11 CANAL CENTER PLAZA SUITE 100 ALEXANDRIA VA 22314 AUDIO AND VISUAL SERVICES 188436 WESTIN SAVANNAH HARBOR 1 RESORT DR SAVANNAH GA 31421 LODGING AND EVENT SPACE 119976 2 146856 761158 908014 MEMBERSHIP 900099 600293 600293 ANNUAL MEETING 900099 547583 547583 EXHIBITS 900099 280045 280045 ALL OTHER PROGRAM SERV 900099 120021 120021 MERITOUS BUDGET AWARDS 900099 102145 102145 195300 195300 1845387 61541 61541 11000 0 11000 11000 11000 3786 0 3786 3786 ADVERTISING 541800 311752 311752 311752 3141480 1849173 311752 72541 586733 464654 122079 906798 714648 192150 45772 37382 8390 141439 115512 25927 96885 79125 17760 151028 96946 54082 18963 12172 6791 65835 65835 397843 297638 100205 121608 78061 43547 301525 204398 97127 219592 178979 40613 51146 51146 232661 176589 56072 619360 581790 37570 2576 2576 105482 105482 33088 33088 FEES/ADMISSIONS 11504 10130 1374 CONTRIBUTIONS/DUES 10663 9986 677 MAIL HOUSE FEES 8483 6655 1828 4128984 3064665 1064319 0 1136976 1222482 6080502 4921310 311875 486591 165736 135525 2246663 597597 1702656 1649066 0 102633 9397745 8517607 288344 295188 1373160 1455240 0 102633 1661504 1853061 X 7736241 6664546 7736241 6664546 9397745 8517607 -987504 -84191 0 X X 0 1 X 1 0 X 950098 1179182 1017771 1330151 908014 5385216 3686291 3024030 1782278 2640472 1845387 12978458 4636389 4203212 2800049 3970623 2753401 18363674 0 0 0 18363674 562311 221973 136216 76959 61541 1059000 562311 221973 136216 76959 61541 1059000 23116 3786 26902 5221816 4425185 2936265 4047582 2818728 19449576 0.94420 0.88470 0.05440 0.11370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6979 58856 65835 2998830 3064665 303233 75808 0 0 417444 353402 394534 303233 1468613 2202920 48231 35085 65351 65835 214502 104361 88351 98634 75808 367154 550731 3117 6059 4223 6979 20378 PART II-A, LINES 1A GRASSROOTS EXPENDITURES INCLUDE ASBO LOBBYING COMMUNICATIONS IN PUBLIC CHANNELS (SBDAILY NEWSLETTER, SOCIAL MEDIA, AND PRESS RELEASES). PART II-A, LINES 1B DIRECT EXPENDITURES INCLUDE ASBO LOBBYING COMMUNICATIONS TO LOBBYING CONTACTS (HILL STAFF/OFFICIALS), COALITION LOBBYING STRATEGY CALLS, AND COMMUNICATIONS TO DUES-PAYING MEMBERS (VIA ACCENTS, SBA MAGAZINE, WEBINARS/PRESENTATIONS, SBLEADER, ETC.) ALSO INCLUDES COSTS FOR ASBO'S LEGISLATIVE ADVOCACY CONFERENCE AND THE PROPORTIONAL AMOUNT OF STAFF HOURS AND WAGES SPENT ON LOBBYING ACTIVITIES. MIXED LOBBYING ACTIVITIES WERE MINIMAL AND SPLIT BETWEEN GRASSROOTS AND DIRECT LOBBYING EXPENDITURES IN LINES 1A AND 1B (SUCH AS EXPENSES FOR CREATING ASBO'S LEGISLATIVE BROCHURE, DISTRIBUTING A SURVEY AND REPORT ASSESSING MEMBERS' NEEDS DURING COVID-19, AS WELL AS FOR ASBO'S MEMBERSHIP DUES WITH THE COMMITTEE FOR EDUCATION FUNDING [20% OF DUES GO TO LOBBYING ACTIVITIES]. COSTS WERE SPLIT 50/50 FOR DIRECT AND GRASSROOTS LOBBYING EXPENDITURES.) 128900 128900 1722284 290505 1431779 36629 16165 20464 358850 290927 67923 1649066 LEASE LIABILITY 102633 102633 X 3058155 -84191 866 -83325 3141480 0 3141480 4129850 866 866 4128984 0 4128984 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION HAS DETERMINED THAT THEY DO NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF MARCH 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSE IN REVENUES 866. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSE IN REVENUES 866. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DAVID LEWIS EXECUTIVE DIRECFTOR 259192 0 12225 0 0 0 24861 0 14244 0 310522 0 0 0 SIOBHAN MCMAHON CHIEF OPERATIONS OFFICER 212461 0 6345 0 0 0 12970 0 20747 0 252523 0 0 0 SABRINA SOTO CHIEF BUSINESS & LEADERSHIP OFFICER 181435 0 5754 0 0 0 11206 0 17135 0 215530 0 0 0 PART I, LINE 1A THE ORGANIZATION PERMITS THE TRAVEL OF COMPANIONS FOR OFFICERS. IF A BUSINESS PURPOSE IS NOT MET THE AMOUNT IS TAXABLE TO THE OFFICER. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION ASBO INTERNATIONAL'S MISSION IS TO LEAD THE PROFESSION OF SCHOOL BUSINESS FORWARD. THROUGH OUR PROFESSIONAL GROWTH OPPORTUNITIES, PROGRAMS, AND SERVICES, WE PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGEMENT PRACTICES. WE PROVIDE A GLOBAL NETWORK OF SUPPORT THAT ENHANCES OUR MEMBERS' ABILITY TO COLLABORATE AND LEAD WITH A GLOBAL PERSPECTIVE. WE ARE DEDICATED TO SUPPORTING SCHOOL BUSINESS OFFICIALS AND PROVIDING THE RESOURCES THEY NEED TO EFFECTIVELY USE EDUCATIONAL RESOURCES - ULTIMATELY ENSURING EVERY STUDENT HAS THE OPPORTUNITY TO RECEIVE A QUALITY EDUCATION. FORM 990, PART VI, SECTION A, LINE 1A DESCRIPTION OF ORGANIZATION MISSION: THAT ENHANCES OUR MEMBERS' ABILITY TO COLLABORATE AND LEAD WITH A GLOBAL PERSPECTIVE. WE ARE DEDICATED TO SUPPORTING SCHOOL BUSINESS OFFICIALS AND PROVIDING THE RESOURCES THEY NEED TO EFFECTIVELY USE EDUCATIONAL RESOURCES -- ULTIMATELY ENSURING EVERY STUDENT HAS THE OPPORTUNITY TO RECEIVE A QUALITY EDUCATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. ACTIVE MEMBERS OF THE ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL CAN ELECT DIRECTORS TO THE ASSOCIATION GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS OF ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL CAN ELECT DIRECTORS TO THE ASSOCIATION GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE ASSOCIATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 IS ELECTRONICALLY PROVIDED TO THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST ARE REVIEWED BY THE GOVERNING BODY AND APPROPRIATE CORRECTIVE ACTION IS TAKEN. CONFLICTED INDIVIDUALS ARE RECUSED IF APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 SALARIES OF EXECUTIVE DIRECTOR/CEO OR TOP MANAGEMENT OFFICIALS ARE REVIEWED ANNUALLY AND COMPARED TO LOCAL AND NATIONAL DATA SAMPLES BY THE BOARD OF DIRECTORS. SALARIES OF OTHER OFFICERS OR KEY EMPLOYEES ARE ALSO REVIEWED ANNUALLY AND COMPARED TO LOCAL AND NATIONAL DATA SAMPLES BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 18 FORM 1024 AND FORMS 990 AND 990T ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS. 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. THESE ITEMS ARE ALSO REVIEWED AT BOARD MEETINGS AS WELL AS IN AN ANNUAL REPORT AND PROVIDED UPON REQUEST. PART XII, LINE 2C THE AUDIT COMMITTEE, WHICH IS MADE UP OF THE BOARD OFFICERS, REVIEWS AUDIT, BUDGET, AND ALL FINANCIALS, AS WELL AS REVIEW AUDITOR RECOMMENDATIONS. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.