SOUTHWEST ASSOCIATION OF STUDENT ASSISTANCE PROGRAMS INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SOUTHWEST ASSOCIATION OF STUDENT ASSISTANCE PROGRAMS INC (EIN 74-1966579)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-09-19
IRS object ID
202202629349301030
Schema version
2021v4.2
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)
Return2022-09-19T18:56:08-04:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1C UK AZUORU CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 41356AddressLine1Txt
CityBaton RougeCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70835ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN741966579EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHWEST ASSOCIATION OF STUDENT ASSISTANCE PROGRABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11905 WEST THOMAS STREET SUITE D350AddressLine1Txt
CityHammondCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70403ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKimberly CarusoPersonNm
Person TitleTreasurerPersonTitleTxt
Phone9855422292PhoneNum
Signature2022-09-11SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKimberlyPersonFirstNm
Person LastCarusoPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChibuike AzuoruPreparerPersonNm
PTINP00671567PTIN
Phone2253301976PhoneNum
Preparation2022-09-19PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$276,408GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSWASAPTRIO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1980FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionEQUAL EDUCATION/LEADERSHIP DEVELOPMENTActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$28,160PYContributionsGrantsAmt
CY Contributions Grants$30,611CYContributionsGrantsAmt
PY Program Service Revenue$213,480PYProgramServiceRevenueAmt
CY Program Service Revenue$243,152CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$3,750PYOtherRevenueAmt
CY Other Revenue$2,645CYOtherRevenueAmt
PY Total Revenue$245,390PYTotalRevenueAmt
CY Total Revenue$276,408CYTotalRevenueAmt
PY Grants And Similar Paid$20,525PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$20,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$92,132PYOtherExpensesAmt
CY Other Expenses$228,551CYOtherExpensesAmt
PY Total Expenses$112,657PYTotalExpensesAmt
CY Total Expenses$249,051CYTotalExpensesAmt
PY Revenues Less Expenses$132,733PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$27,357CYRevenuesLessExpensesAmt
Total Assets BOY$294,439TotalAssetsBOYAmt
Total Assets EOY$321,796TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$294,439NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$321,796NetAssetsOrFundBalancesEOYAmt
MissionEQUAL EDUCATION/LEADERSHIP DEVELOPMENTMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$184,220ExpenseAmt
Grant$20,500GrantAmt
Revenue$275,908RevenueAmt
DescSWASAPS PURPOSE IS TO ADVANCE AND DEFEND THE IDEAL OF EDUCATIONAL OPPORTUNITY FOR ALL TRIO ELIGIBLE INDIVIDUALS. SWASAP PROVIDES TO ITS MEMBERS THE GUIDANCE AND SUPPORT NEEDED TO FOSTER THOSE ACTIVITIES NECESSARY TO ENABLE THE TARGET POPULATION TO PERSIST IN ACHEIVING THEIR EDUCATIONAL GOALS.Desc
Total Program Service Expenses$184,220TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKIMBERLY CARUSOPersonNm
Phone9856302684PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11905 WEST THOMAS STREETAddressLine1Txt
CityHammondCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70403ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LISA JOHNSON
SECRETARY7.000.00Yes (X)$0$0$0
KIMBERLY CARUSO
TREASURER10.000.00Yes (X)$0$0$0
RONDA McLELLAND
PRESIDENT5.000.00Yes (X)$0$0$0
CAROL GILLEY
PRESIDENT ELECT5.000.00Yes (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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$9,420MembershipDuesAmt
All Other Contributions$21,191AllOtherContributionsAmt
Total Contributions$30,611TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE REGISTRATION611710$241,103$241,103
Refunds Received611710$2,049$2,049
FieldValueIRS element (for citing)
Total Program Service Revenue$243,152TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANOUS611710$2,645$2,645
Annual Confrence Exp
FieldValueIRS element (for citing)
Other Revenue Total$2,645OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$276,408TotalRevenueColumnAmt
Related Or Exempt Func Income$245,797RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$20,500TotalAmt
Program Services$20,500ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,204TotalAmt
Program Services$5,602ProgramServicesAmt
Management And General$5,602ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$94,432TotalAmt
Program Services$47,216ProgramServicesAmt
Management And General$47,216ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$82,594TotalAmt
Program Services$82,594ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,351TotalAmt
Management And General$1,351ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STATE ASSOCIATION SUPPORT$12,000$12,000
AFFINIPAY SERVICE FEE$7,475$7,475
BANK CHARGES$330$330
MEMBERSHIP DUES-COE$4,000$4,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,165TotalAmt
Program Services$4,833ProgramServicesAmt
Management And General$10,332ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$249,051TotalAmt
Program Services$184,220ProgramServicesAmt
Management And General$64,831ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$294,439BOYAmt
EOY$321,796EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$294,439BOYAmt
EOY$321,796EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$294,439BOYAmt
EOY$321,796EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$294,439BOYAmt
EOY$321,796EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$294,439BOYAmt
EOY$321,796EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$27,357ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$14,518CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,837CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,160CurrentTaxYearMinus1YearAmt
Current Tax Year$7,800CurrentTaxYearAmt
Total$73,515TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$285,834CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$398,008CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,099CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$217,230CurrentTaxYearMinus1YearAmt
Current Tax Year$268,108CurrentTaxYearAmt
Total$1,282,279TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$300,352CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$416,845CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$117,299CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$245,390CurrentTaxYearMinus1YearAmt
Current Tax Year$275,908CurrentTaxYearAmt
Total$1,355,794TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,355,794PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$300,352CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$416,845CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$117,299CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$245,390CurrentTaxYearMinus1YearAmt
Current Tax Year$275,908CurrentTaxYearAmt
Total$1,355,794TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5090.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6FORM 990, PART VI, LINE 6-CLASSES OF MEMBERS OR STOCKHOLDERSTHE MEMBERS ARE INDIVIDUALS WHO WORK IN STUDENT ASSISTANCE OFFICES ON COLLEGE CAMPUSESFORM 990, PART VI, LINE 11B-ORGANIZATIONS PROCESS TO REVIEW FORM 990CPA COPMPLIED FINANCIAL STATEMENTFORM 990, PART VI, LINE 19-GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONDOCUMENT ARE MADE AVAILABLE UPON REQUEST
Form 990 governing body review Part VI line 11GOVERNING BOARD REVIEWS THE FINANCIAL STATEMENTS BEFORE CPA COULD FILE TAXES
Conflict of interest policy compliance Part VI line 12cYES THE ORGANIZATION HAS CONFLICT OF INTEREST POLICY FOR ALL MEMBERS
Form 990 availability to public Part VI line 18YES AVAILABLE UPON REQUEST
Governing documents etc available to public Part VI line 19YES, AVAILABLE UPON REQUEST

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