2025-05-06T14:01:35-05:00 2024-06-30 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-07-01 521512323 NATIONAL BOARD FOR PROFESSIONAL TEACHING STANDARDS NATI 7034652700 1525 WILSON BLVD STE 700 ARLINGTON VA 22209 PEGGY L BROOKINS PRESIDENT & CEO 7034652700 2025-05-06 1 0 AARON M FOX P01365820 2022274000 2023 2025-03-06 01:10:19Z PEGGY L BROOKINS 1525 WILSON BLVD STE 700 ARLINGTON VA 22209 32022761 0 X WWW.NBPTS.ORG X 1987 DE THE FOUNDING MISSION OF THE NATIONAL BOARD FOR PROFESSIONAL TEACHING STANDARDS IS TO ADVANCE THE QUALITY OF TEACHING AND LEARNING BY: MAINTAINING HIGH AND RIGOROUS STANDARDS FOR WHAT ACCOMPLISHED TEACHERS SHOULD KNOW AND BE ABLE TO DO; PROVIDING A NATIONAL VOLUNTARY SYSTEM CERTIFYING TEACHERS WHO MEET THESE STANDARDS; AND ADVOCATING RELATED EDUCATION REFORMS TO INTEGRATE NATIONAL BOARD CERTIFICATION IN AMERICAN EDUCATION AND TO CAPITALIZE ON THE EXPERTISE OF NATIONAL BOARD CERTIFIED TEACHERS. 28 28 55 30 0 0 4694268 9671286 20107817 22203303 65735 125155 34312 23017 24902132 32022761 20900 33600 0 0 6718819 8810414 0 0 312228 17739609 24653404 24479328 33497418 422804 -1474657 14295045 16562680 14378340 15728044 -83295 834636 X THE FOUNDING MISSION OF THE NATIONAL BOARD FOR PROFESSIONAL TEACHING STANDARDS IS TO ADVANCE THE QUALITY OF TEACHING AND LEARNING BY: MAINTAINING HIGH AND RIGOROUS STANDARDS FOR WHAT ACCOMPLISHED TEACHERS SHOULD KNOW AND BE ABLE TO DO; PROVIDING A NATIONAL VOLUNTARY SYSTEM CERTIFYING TEACHERS WHO MEET THESE STANDARDS; AND ADVOCATING RELATED EDUCATION REFORMS TO INTEGRATE NATIONAL BOARD CERTIFICATION IN AMERICAN EDUCATION AND TO CAPITALIZE ON THE EXPERTISE OF NATIONAL BOARD CERTIFIED TEACHERS. 0 0 17524610 33600 20793185 STANDARDS AND ASSESSTMENT: THE NATIONAL BOARD'S WORK IN THIS AREA FOCUSES ON THE DEVELOPMENT AND REVISION OF NATIONAL BOARD STANDARDS, WHICH ARE CREATED BY TEACHERS, FOR TEACHERS; AND THE REDESIGN AND OPERATION OF NATIONAL BOARD CERTIFICATION, THE PROFESSION'S PERFORMANCE ASSESSMENT FOR ACCOMPLISHED TEACHING. NATIONAL BOARD CERTIFICATION IS SIMILAR TO BOARD CERTIFICATION IN OTHER FIELDS, SUCH AS MEDICINE. A RIGOROUS, PERFORMANCE-BASED, PEER-REVIEW PROCESS ENABLES TEACHERS TO DEMONSTRATE THAT THEY MEET THE PROFESSION'S HIGHEST STANDARDS OF ACCOMPLISHED PRACTICE. AS OF THE 2023-24 FISCAL YEAR, THE NATIONAL BOARD CELEBRATED MORE THAN 137,000 NATIONAL BOARD-CERTIFIED TEACHERS (NBCT) ACROSS THE COUNTRY. THESE ACCOMPLISHED EDUCATORS ARE ADVANCING STUDENT LEARNING AND ACHIEVEMENT, REPRESENTING ALL 50 STATES AND 25 CERTIFICATE AREAS, FROM PRE-K THROUGH 12TH GRADE. 5779340 610118 EDUCATOR EFFECTIVENESS: THE NATIONAL BOARD UNDERTAKES STRATEGIC PROJECTS TO ADVANCE INNOVATION AND EQUITY TO MORE RAPIDLY BRING ACCOMPLISHED TEACHING TO STUDENTS WHO NEED IT MOST. THESE PROJECTS ARE FUNDED THROUGH A MIX OF FEDERAL AND FOUNDATION SOURCES. THE NATIONAL BOARD HAS BUILT AND MAINTAINS PARTNERSHIPS WITH STATES, DISTRICTS, AND TEACHER PREPARATION PROGRAMS TO EMBED ATLAS (ACCOMPLISHED TEACHING, LEARNING AND SCHOOLS), A UNIQUE ONLINE LIBRARY OF VIDEOS SHOWING NBCTS AT WORK IN THEIR CLASSROOMS, PAIRED WITH THEIR OWN WRITTEN COMMENTARY ON THEIR INSTRUCTION AND STUDENTS' LEARNING, AS A SUPPORT TO TEACHERS ACROSS THE EDUCATOR CAREER CONTINUUM. THE NATIONAL BOARD ALSO UTILIZES HOMEROOM - A COLLECTION OF RESOURCES DESIGNED TO HELP EDUCATORS NAVIGATE THE BOARD CERTIFICATION PROCESS FROM START TO SUBMISSION. THE NATIONAL BOARD ACADEMY WILL CONVENE THOUSANDS OF EDUCATORS, PROVIDING THOUGHT PROVOKING SESSIONS ON ISSUES CRITICAL TO THE TEACHING PROFESSION. PARTICIPANTS WILL DEVELOP SKILLS, LEARN FROM COLLEAGUES, BUILD COMMUNITY AND GAIN INSIGHT INTO NATIONAL BOARD CERTIFICATION. 4735828 800000 ADVOCACY AND COMMUNICATIONS: THE NATIONAL BOARD ENGAGES NATIONAL BOARD-CERTIFIED TEACHERS ACROSS THE COUNTRY TO ADVANCE ACCOMPLISHED TEACHING AND TO SUPPORT THEIR LEADERSHIP ROLE IN ELEVATING THE PROFESSION. THROUGH 2023-24, THE NATIONAL BOARD WORKED WITH 76 AFFILIATED NBCT NETWORKS, COMPRISED OF GROUPS OF NBCTS IN REGIONS AND STATES WORKING TO ADVANCE ACCOMPLISHED TEACHING IN AWARENESS, POLICY, AND PRACTICE. EACH SUMMER, THE NATIONAL BOARD ACADEMY BRINGS THESE ADVOCATES TOGETHER TO SHARE SUCCESSES AND PLAN FOR THE YEAR AHEAD. THE NATIONAL BOARD IS ACTIVE IN EDUCATION POLICY DISCUSSIONS AT THE FEDERAL, STATE, AND LOCAL LEVELS. THROUGH THESE POLICY EFFORTS, THE NATIONAL BOARD WORKS TO ENGAGE POLICY MAKERS IN BOARDS OF EDUCATION, STATE LEGISLATURES, CONGRESS AND NONPROFIT ASSOCIATIONS WORKING TO PROMOTE EXCELLENCE IN TEACHING AND LEARNING. 1871040 285 INNOVATIVE SOLUTION HUB 1871040 285 29910818 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 113 0 1 55 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR AK CA CT FL GA HI IL KS KY MA MD MI MN MS NH NJ NM OK OR PA RI SC TN UT VA WA WI WV X MICHELE BLASEY 7034652700 1525 WILSON BLVD STE 700 ARLINGTON VA 22209 CAROL BAUER VICE CHAIR 12.50 X 0 0 0 DAT LE DIRECTOR 9.50 X 0 0 0 DAVID PICKLER DIRECTOR 6.50 X 0 0 0 DOUG LEA DIRECTOR ENDED 11/23 4.00 X 0 0 0 ELIZABETH BROWN-DAVIS DIRECTOR ENDED 11/23 4.00 X 0 0 0 GAVIN PAYNE DIRECTOR 6.00 X 0 0 0 HEATHER ANDERSON DIRECTOR 6.50 X 0 0 0 JAMES BROOKS DIRECTOR 5.50 X 0 0 0 JIE-QI CHEN DIRECTOR 5.50 X 0 0 0 JOHN ARTHUR DIRECTOR AS OF 11/23 4.50 X 0 0 0 JOSE VILSON DIRECTOR 7.00 X 0 0 0 JULIANA URTUBEY DIRECTOR 4.00 X 0 0 0 KAREEM NEAL DIRECTOR 3.00 X 0 0 0 KELLY ELDER DIRECTOR 5.00 X 0 0 0 LATONYA SIBLEY DIRECTOR 4.00 X 0 0 0 LOGAN OKITA DIRECTOR 4.50 X 0 0 0 MAE JEMISON DIRECTOR 4.00 X 0 0 0 MARK MILLER DIRECTOR AS OF 11/23 3.00 X 0 0 0 MELISSA COLLINS DIRECTOR AS OF 11/23 4.00 X 0 0 0 MONA AL-HAYANA DIRECTOR 4.00 X 0 0 0 RANDI WEINGARTEN DIRECTOR 3.50 X 0 0 0 REBECCA PRINGLE DIRECTOR 3.50 X 0 0 0 RODRIGO RODRIGUEZ-TOVAR DIRECTOR 5.50 X 0 0 0 SHANNON RASMUSSEN DIRECTOR AS OF 11/23 5.50 X 0 0 0 SHARIF EL-MEKKI DIRECTOR 4.50 X 0 0 0 SHELLY KRAJACIC DIRECTOR 8.50 X 0 0 0 TAN-A HOFFMAN DIRECTOR 5.00 X 0 0 0 TONI POLING DIRECTOR 5.00 X 0 0 0 TONIA HOLMES-SUTTON DIRECTOR 8.00 X 0 0 0 TRAVIS BRISTOL CHAIR 12.50 X 0 0 0 JOSEPH F DOCTOR CHIEF OPERATING OFFICER 37.50 X 310306 0 49572 PEGGY L BROOKINS PRESIDENT & CEO 37.50 X 477432 0 29254 CAROL EZZELLE SR DIR, PSYCHOMETRICS 37.50 X 182116 0 21136 JEFFREY DERRICK SR DIR, FINANCE & ACCOUNTING 37.50 X 173913 0 7397 KRISTIN BUCKSTAD HAMILTON VP, STANDARDS & ASSESSMENT 37.50 X 202760 0 44387 LISA CLARKE VP, EXPERIENCE & ACTIVATION 37.50 X 190973 0 17080 TAMARA NICOLE DUDLEY VP, ADVOCACY & COMMUNICATIONS 37.50 X 187357 0 41408 1724857 0 210234 7 0 1 0 AMERICAN INSTITUTES FOR RESEARCH C/O JP MORGAN CHASE PO BOX 28126 NEW YORK NY 100878126 RESEARCH STUDY AND EVALUATION SERVICES 838070 APPLE INC PO BOX 281877 ATLANTA GA 303841877 PROFESSIONAL LEARNING SUPPORT 256450 SQUADBUCK INC 7713 CARROLL AVENUE APT 1 TAKOMA PARK MD 20912 CONSULTING SERVICES 240228 NEW PARADIGM AGENCY 1100 G STREET NW SUITE 750 WASHINGTON DC 20005 CONSULTING SERVICES 231500 VCHIEF 3011 SUNRISE CT MIDDLETON WI 53562 ADVISORY CONSULTING SERVICES 220836 9 6667515 3003771 9671286 CANDIDATE FEES 611710 20793185 20793185 RECRUITMENT CAMPAIGN 611710 800000 800000 ATLAS/VOP FEES 611710 610118 610118 22203303 125155 125155 13850 13850 CREDIT CARD REBATE 900099 8882 8882 MISCELLANEOUS REVENUE 900099 285 285 9167 32022761 22203588 0 147887 X 33600 33600 787738 581430 206308 5941123 4385142 1463981 92000 2080254 1535276 544978 1299 959 340 29446 27401 2045 71981 66985 4996 171679 159764 11915 4883545 4342264 321053 220228 240549 173570 66979 178968 123486 55482 661121 528297 132824 929613 613674 315939 333709 320144 13565 263528 237272 26256 3991 2847 1144 148183 105698 42485 57563 41059 16504 PEARSON FEE SHARE 15389544 15389544 CANDIDATE FEE REIMBURSE 1157635 1157635 HOSTING SERVICES 103032 63860 39172 MEMBERSHIP DUES 12075 8613 3462 17242 12298 4944 33497418 29910818 3274372 312228 398522 6953027 4173514 3246174 1043759 1844693 4762946 978047 236853 331179 2309638 1803660 630345 505978 3049106 2703582 14295045 16562680 984597 969972 10050367 7030094 142897 139196 3200479 7588782 14378340 15728044 X -1477567 -906624 1394272 1741260 -83295 834636 14295045 16562680 X -1474657 17078 2375510 X X 0 1 X 1 1 1 X 2189667 1898377 3510560 4694268 9671286 21964158 2189667 1898377 3510560 4694268 9671286 21964158 6841831 15122327 149640 17136 29707 94505 139005 429993 2958 5542 9167 17667 22411818 93010536 0.67470 0.70550 X FORM 990, SCHEDULE A, PART II DUE TO A CHANGE IN THE ENTITY'S YEAR END AND ITS ASSOCIATED SHORT YEAR FILING, THE INFORMATION PROVIDED FOR THE PUBLIC SUPPORT TEST ON SCHEDULE A, PART II, SECTIONS A AND B, LINES 1-13 CORRESPOND TO THE FOLLOWING PERIODS: 2023- FISCAL YEAR ENDING 06/30/24. 2022- FISCAL YEAR ENDING 06/30/23. 2021-FISCAL YEAR ENDING 06/30/22. 2020- SHORT FISCAL YEAR FROM 1/1/21-06/30/21. 2019 - CALENDAR YEAR ENDING 12/31/20. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 171680 171680 33325738 33497418 1000000 250000 0 0 413300 1000000 1000000 1000000 3413300 5119950 77661 127413 135942 171680 512696 103325 250000 250000 250000 853325 1279988 PART I-A, LINE 1: NATIONAL BOARD CONDUCTS LOBBYING AT STATE LEVELS. NATIONAL BOARD DOES NOT ENGAGE IN POLITICAL OR CAMPAIGN ACTIVITIES. 1344000 17000 19000 1342000 1355000 10000 21000 1344000 1424000 -26000 43000 1355000 1443000 19000 1424000 1340000 92000 12000 1420000 1.00000 0 0 1237835 892361 345474 683032 524626 158406 388771 386673 2098 505978 SECURITY DEPOSITS 113638 RIGHT OF USE ASSETS 2589944 2703582 DUE TO PEARSON 4727227 OPERATING LEASE OBLIGATION 2861555 7588782 30882204 17078 17078 30865126 1157635 1157635 32022761 32339783 0 32339783 1157635 1157635 33497418 1 SCHOLARSHIPS - GSK SCIENCE ENDOWED FUNDS 40 33000 PART I, LINE 2: CANDIDATES THAT MEET THE SCHOLARSHIP QUALIFICATIONS ARE INVITED TO COMPLETE THE APPLICATION VIA EMAIL. THE SCHOLARSHIPS ARE AWARDED ON A FIRST-COME, FIRST-SERVE BASIS UNTIL FUNDING RUNS OUT. THE APPLICATIONS ARE TIMESTAMPED WHEN RECEIVED AND ALL CANDIDATES MUST PAY THE $75 REGISTRATION FEE BEFORE THE SCHOLARSHIP IS AWARDED. ONCE APPLICATIONS ARE RECEIVED, THEY ARE REVIEWED TO DETERMINE IF THE CANDIDATE MAY HAVE RECEIVED A SCHOLARSHIP IN THE PAST, IF THE EMPLOYER SCHOOL MEETS THE SCHOLARSHIP REQUIREMENTS, IF THE COMPONENT REQUESTED IS NOT A RETAKE, AND THAT THE $75 REGISTRATION FEE WAS PAID. IF ALL REQUIREMENTS ARE MET, THE APPLICATION IS APPROVED, AND THE CANDIDATE IS INFORMED USING THE DEDICATED EMAIL ADDRESS FOR THE NBPTS SCHOLARSHIP PROJECT. CANDIDATES ARE ALSO NOTIFIED IF THEY ARE NOT ELIGIBLE. THE INFORMATION IS THEN FORWARDED TO PEARSON, WHO HANDLES THE FACILITATION OF THE TESTING AND ASSESSMENT FUNCTIONS. PEARSON WILL APPLY THE COMPONENT FUND TO THE CANDIDATE'S ACCOUNT AND SUBMIT AN INVOICE TO NBPTS FOR THE DESIGNATED SCHOLARSHIP, BASED ON THE TM INFORMATION. THE CANDIDATE IS RESPONSIBLE FOR COMPLETING THE PURCHASE OF THE AWARDED COMPONENT AND SUBMITTING THAT COMPONENT PORTFOLIO BY THE SUBMISSION DEADLINE. NBPTS MONITORS THE COMPLETION OF THE SCHOLARSHIP PROCESS BY THE INVOICE SUBMITTED BY PEARSON, WHICH MAPS TO THE CANDIDATE WHO RECEIVED THE SCHOLARSHIP. THE NATIONAL BOARD ALSO ENTERS INTO CONTRACTUAL RELATIONSHIPS FORMALIZED BY A FEE-FOR-SERVICES AGREEMENTS WITH PARTNER SITES FOR OUR GRANT WORK TO ACHIEVE THE PROGRAM GOALS AND OUTCOMES. IN ORDER TO BOTH COMPLY WITH FEDERAL REGULATIONS AND SUPPORT THE WORK OF PARTNERS, NATIONAL BOARD CONTRACTS WITH EACH PARTNER SITE. SITES WILL BE ASKED TO COMPLETE A MONTHLY EXPENSE REPORT FOR THE PREVIOUS MONTH. THIS REPORT WILL INCLUDE APPROVED EXPENSES AND CORRESPONDING BACKUP, INDICATING IF EXPENSES USED GRANT FUNDS OR MATCHING FUNDS. ALLOWABLE AND NON-ALLOWABLE COSTS ARE ITEMIZED AND DISTRIBUTED TO EACH PARTNER SITE THAT THE NB CONTRACTS WITH FOR THIS GRANT WORK. X 1 1 X X 0 0 0 0 0 0 0 1 0 PEGGY L BROOKINS PRESIDENT & CEO 398058 0 79374 0 0 0 13312 0 15942 0 506686 0 0 0 JOSEPH F DOCTOR CHIEF OPERATING OFFICER 280306 0 30000 0 0 0 8290 0 41282 0 359878 0 0 0 KRISTIN BUCKSTAD HAMILTON VP, STANDARDS & ASSESSMENT 187760 0 15000 0 0 0 5490 0 38897 0 247147 0 0 0 TAMARA NICOLE DUDLEY VP, ADVOCACY & COMMUNICATIONS 172357 0 15000 0 0 0 5039 0 36369 0 228765 0 0 0 LISA CLARKE VP, EXPERIENCE & ACTIVATION 175973 0 15000 0 0 0 5038 0 12042 0 208053 0 0 0 CAROL EZZELLE SR DIR, PSYCHOMETRICS 175078 0 7038 0 0 0 5018 0 16118 0 203252 0 0 0 JEFFREY DERRICK SR DIR, FINANCE & ACCOUNTING 167260 0 6653 0 0 0 4739 0 2658 0 181310 0 0 0 PART I, LINE 1A THE CEO'S EMPLOYMENT AGREEMENT EFFECTIVE 11/6/17 INCLUDES A PROVISION FOR REIMBURSEMENT OF RENT EXPENSES. THE REIMBURSEMENT IS TAXABLE. TYPE OF BENEFIT: HOUSING ALLOWANCE PERSON RECEIVING BENEFIT: PEGGY L BROOKINS INCLUDED IN TAXABLE COMPENSATION: YES PART I, LINE 7 OFFICERS AND HIGHEST COMPENSATED EMPLOYEES RECEIVED BONUSES. THE BONUS AWARD PROCESS IS COMPONENT OF THE EMPLOYMENT AGREEMENT OFFER. THE BONUS AWARD EVALUATION IS AN ANNUAL PROCESS THAT INCLUDES A MIDDLE OF THE YEAR PERFORMANCE EVALUATION, END OF THE YEAR PERFORMANCE EVALUATION, AND REAL-TIME FEEDBACK LOOPS THROUGHOUT THE YEAR BETWEEN THE EMPLOYEE AND MANAGER. THE AMOUNT OF THE BONUS IS DETERMINED BY THE ORGANIZATION'S PERFORMANCE (AVAILABLE BONUS FUNDS) AND THE EMPLOYEE'S ANNUAL PERFORMANCE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY A PROFESSIONAL CPA FIRM, WITH CLOSE COORDINATION OF THE FINANCE & ACCOUNTING DEPARTMENT. THE DRAFT RETURN IS THOROUGHLY REVIEWED BY THE CONTROLLER AND VP OF PEOPLE, STRATEGY & FINANCE BEFORE ACCEPTANCE FOR ELECTRONIC FILING. AT THE POINT AT WHICH THE RETURN CAN BE FILED, A COPY IS POSTED ON A SECURE WEB SITE FOR MEMBERS OF THE BOARD OF DIRECTORS TO VIEW. COMMENTS MAY BE ADDRESSED TO NBPTS STAFF BY MEMBERS OF THE BOARD OF DIRECTORS. AFTER THE COMMENT PERIOD, THE RETURN IS ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF DIRECTOR MEMBERS ANNUALLY RECEIVE A LIST OF SUBSTANTIAL VENDORS AND DISCLOSE ANY DEALINGS WITH OR INTERESTS IN THOSE VENDORS. BOARD MEMBERS ARE EXPECTED TO RECUSE THEMSELVES FROM ANY DELIBERATIONS OR VOTES WHERE A CONFLICT OF INTEREST MAY OCCUR. STAFF, INCLUDING THOSE WHOSE POSITIONS ARE AS CORPORATE OFFICERS, ARE NOT REQUIRED TO MAKE ANNUAL DISCLOSURES. FORM 990, PART VI, SECTION B, LINE 15A O THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD CHAIRS, WHO HAVE A FORMAL REVIEW PROCESS AND MAKE RECOMMENDATIONS ON SALARY/BONUS COMPENSATION. ALL OTHER EMPLOYEE COMPENSATION IS REVIEWED AGAINST INDUSTRY STANDARDS AND AN ANNUAL FORMAL PERFORMANCE REVIEW PROCESS. THE ORGANIZATION'S FORMAL PERFORMANCE REVIEW PROCESS IS USED TO DETERMINE ADJUSTMENTS TO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 INDIVIDUALS SEEKING A COPY OF THE BYLAWS MAY CONTACT NBPTS AND A COPY WILL BE SENT FREE OF CHARGE. THE CONFLICT-OF-INTEREST POLICY IS AN INTERNAL BOARD DOCUMENT AND IS NOT MADE AVAILABLE TO THE PUBLIC. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO ENTITIES WHO HAVE VALID PURPOSE FOR OBTAINING SUCH INFORMATION. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 2,651,942. MANAGEMENT AND GENERAL EXPENSES 194,987. FUNDRAISING EXPENSES 220,228. TOTAL EXPENSES 3,067,157. ADVISORY: PROGRAM SERVICE EXPENSES 746,157. MANAGEMENT AND GENERAL EXPENSES 55,649. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 801,806. EVALUATION & RESEARCH: PROGRAM SERVICE EXPENSES 779,904. MANAGEMENT AND GENERAL EXPENSES 58,166. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 838,070. STIPENDS: PROGRAM SERVICE EXPENSES 164,261. MANAGEMENT AND GENERAL EXPENSES 12,251. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 176,512. FORM 990, PART XI, LINE 9: CHANGE IN ACCOUNTING POLICY FOR CANDIDATE FEE REVENUE RECOGNITION 2,375,510. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.