2018-05-02T11:54:53-05:00 2017-06-30 420714325 RSM US LLP 9737 Washingtonian Blvd 400 Gaithersburg MD 20878 990 2016-07-01 541999773 AMERICAN ASSOCIATION OF SCHOOL ADMINISTRATORS AMER 7035280700 1615 Duke Street Alexandria VA 22314 DANIEL A DOMENECH EXECUTIVE DIRECTOR 7035280700 2018-04-27 1 WILLIAM E TURCO CPA P00369217 3012963600 66.98.98.5 2018-04-27 13:04:26 ED P B807BA4C69A73CA6C24C1450FD5847F62F078646 C19F5D3F195EC13517A150B69ABBCB37DF598FBC 2016 2021-01-29 14:40:06Z AASA DANIEL A DOMENECH 1615 Duke Street Alexandria VA 22314 11737399 0 X www.aasa.org X 2001 VA AASA, The School Superintendents Association advocates for equitable access for all students to the highest quality education, and develops and supports school system leaders. 140 140 43 140 279529 -145504 1760512 2819731 7436639 7030977 186231 210826 1499104 1587441 10882486 11648975 10000 0 0 0 4451956 4563625 0 0 216697 6219230 6367008 10681186 10930633 201300 718342 16461750 18432868 11542165 12258637 4919585 6174231 X AASA advocates for the highest quality public education for all students, and develops and supports school system leaders. 0 0 2099475 2135927 Leadership services:Leadership Services provides specialized services to our members in a wide array of certification and consortia group programs. The programs provide school system leaders with 21st century learning through the use of research driven best practices to provide knowledge on critical issues facing the education community and build leadership skills, dispositions and expertise to address them that will benefit all students. 1310126 2356060 National conference On Education:The Association hosts the National Conference on Education annually. This conference features nationally recognized speakers, how-to sessions for school administrators, a national exhibit of educational products, small-group meetings and pre-sessions. 1088821 Children's Initiatives and Program Development Department:The Association is an organization of professionals, who provide leadership to school systems and aid school leaders in ensuring that all children receive a quality education. The association recognizes there are many barriers to learning and works with its membership to overcome them through the Children's Department. The association depends on externally funded grants and contracts to underwrite a portion of this initiative. 814724 communications 745850 3038602 Member/affiliate services 514283 503440 Leadership Development 586899 64000 Governance 529298 Public policy 305669 Awards 15139 13721 Educational Meetings 197677 other services 3709539 3619763 8207961 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 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 1 105 0 1 43 1 1 1 0 0 0 0 0 0 0 0 0 X 140 140 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 0 0 VA X EVELYN GILLIAM 7038750779 1615 Duke Street Alexandria VA 22314 Alton L Frailey President 2.00 X X 0 0 0 David R Schuler Immediate Past President 2.00 X 0 0 0 Lyle C Ailshie Executive Committee 2.00 X 0 0 0 Deborah S Akers Executive Committee 2.00 X 0 0 0 Joseph C Barrow Jr Executive Committee 2.00 X 0 0 0 Mark R Bezek Executive Committee 2.00 X 0 0 0 S Dallas Dance Executive Committee 2.00 X 0 0 0 Joseph V Erardi Jr Executive Committee 2.00 X 0 0 0 Eric C Eshbach Executive Committee 2.00 X 0 0 0 Christopher O Gaines Executive Committee 2.00 X 0 0 0 Lupita L Hightower Executive Committee 2.00 X 0 0 0 Gary L Kelly Executive Committee 2.00 X 0 0 0 Michelle R Price Executive Committee 2.00 X 0 0 0 Kristi A Sandvik Executive Committee 2.00 X 0 0 0 Theron J Schutte Executive Committee 2.00 X 0 0 0 Valeria S Silva Executive Committee 2.00 X 0 0 0 Tom J Turrell Executive Committee 2.00 X 0 0 0 Jule J Walker Executive Committee 2.00 X 0 0 0 Betsy M Webb Executive Committee 2.00 X 0 0 0 Matthew Akin Governing Board 2.00 X 0 0 0 Ruben Alejandro Governing Board 2.00 X 0 0 0 Phillip Auger Governing Board 2.00 X 0 0 0 Thomas E Bertrand Governing Board 2.00 X 0 0 0 Deena M Bishop Governing Board 2.00 X 0 0 0 Daniel T Bittman Governing Board 2.00 X 0 0 0 Brian J Blake Governing Board 2.00 X 0 0 0 Russell W Booker Governing Board 2.00 X 0 0 0 John E Bourque Governing Board 2.00 X 0 0 0 Jason Branch Governing Board 2.00 X 0 0 0 Harry Bull Governing Board 2.00 X 0 0 0 Susan S Bunting Governing Board 2.00 X 0 0 0 Debbi Burdick Governing Board 2.00 X 0 0 0 Howard Carlson Governing Board 2.00 X 0 0 0 Sue Carnell Governing Board 2.00 X 0 0 0 Crit Caton Governing Board 2.00 X 0 0 0 Nicholas Ceglarek Governing Board 2.00 X 0 0 0 Ember Conley Governing Board 2.00 X 0 0 0 Patricia Cosentino Governing Board 2.00 X 0 0 0 Daniel D Cox Governing Board 2.00 X 0 0 0 David A Cox Governing Board 2.00 X 0 0 0 John Cselovszki Governing Board 2.00 X 0 0 0 Jay Curtis Governing Board 2.00 X 0 0 0 Mervin Daugherty Governing Board 2.00 X 0 0 0 Terry E Davidson Governing Board 2.00 X 0 0 0 Traci Davis Governing Board 2.00 X 0 0 0 Dominic A DePatsy Governing Board 2.00 X 0 0 0 Frank D Devono Governing Board 2.00 X 0 0 0 Darin Drill Governing Board 2.00 X 0 0 0 Elliott Duchon Governing Board 2.00 X 0 0 0 Alan V Dunn Governing Board 2.00 X 0 0 0 Cederick Ellis Governing Board 2.00 X 0 0 0 Michael W Faulk Governing Board 2.00 X 0 0 0 Art Fessler Governing Board 2.00 X 0 0 0 Paul Freeman Governing Board 2.00 X 0 0 0 Richard W Fry Governing Board 2.00 X 0 0 0 Michael Fulton Governing Board 2.00 X 0 0 0 Ruth C Gilbert-Whitner Governing Board 2.00 X 0 0 0 Clark J Godshall Governing Board 2.00 X 0 0 0 Michael Grego Governing Board 2.00 X 0 0 0 Judith Hacket Governing Board 2.00 X 0 0 0 Mary J Hainstock Governing Board 2.00 X 0 0 0 Scott D Hanback Governing Board 2.00 X 0 0 0 Brian Hanes Governing Board 2.00 X 0 0 0 Brian Harris Governing Board 2.00 X 0 0 0 Timothy C Hayes Governing Board 2.00 X 0 0 0 John Heard III Governing Board 2.00 X 0 0 0 Bill Heath Governing Board 2.00 X 0 0 0 Justin B Henry Governing Board 2.00 X 0 0 0 Blaine Hess Governing Board 2.00 X 0 0 0 Frank F Hewins Governing Board 2.00 X 0 0 0 Todd Hoadley Governing Board 2.00 X 0 0 0 Shane Hotchkiss Governing Board 2.00 X 0 0 0 Paul Imhoff Governing Board 2.00 X 0 0 0 Curtis L Jones Jr Governing Board 2.00 X 0 0 0 John Jungmann Governing Board 2.00 X 0 0 0 Scott R Kizner Governing Board 2.00 X 0 0 0 Ed Klamfoth Governing Board 2.00 X 0 0 0 Lynne Kovash Governing Board 2.00 X 0 0 0 Robert Lech Governing Board 2.00 X 0 0 0 Daniel M Leikvold Governing Board 2.00 X 0 0 0 Gary Lilly Governing Board 2.00 X 0 0 0 Jeff Lind Governing Board 2.00 X 0 0 0 Donna Little-Kaumo Governing Board 2.00 X 0 0 0 Emilie M Lonardi Governing Board 2.00 X 0 0 0 Mark T MacLean Governing Board 2.00 X 0 0 0 Ralph Marino Jr Governing Board 2.00 X 0 0 0 Joseph Maruszczak Governing Board 2.00 X 0 0 0 Janet Mason Governing Board 2.00 X 0 0 0 David M Mathis Governing Board 2.00 X 0 0 0 Kevin Maxwell Governing Board 2.00 X 0 0 0 Scott P McCartney Governing Board 2.00 X 0 0 0 Ronnie McGehee Governing Board 2.00 X 0 0 0 Kelli A Moulton Governing Board 2.00 X 0 0 0 Susan Moxley Governing Board 2.00 X 0 0 0 Matthew Murphy Governing Board 2.00 X 0 0 0 Patrick K Murphy Governing Board 2.00 X 0 0 0 Annmarie O'Brien Governing Board 2.00 X 0 0 0 Daniel W Olson Governing Board 2.00 X 0 0 0 Keith E Owen Governing Board 2.00 X 0 0 0 Ruth Perez Governing Board 2.00 X 0 0 0 Elaine Pinckney Governing Board 2.00 X 0 0 0 Gail K Pletnick President-Elect 2.00 X 0 0 0 Susan A Pratt Governing Board 2.00 X 0 0 0 Judith Rattner Governing Board 2.00 X 0 0 0 Jeffrey N Rehlander Governing Board 2.00 X 0 0 0 Jim D Rollins Governing Board 2.00 X 0 0 0 Simone Rose-Oliver Governing Board 2.00 X 0 0 0 Maryalice Russell Governing Board 2.00 X 0 0 0 Randy L Russell Governing Board 2.00 X 0 0 0 Aaron Sadoff Governing Board 2.00 X 0 0 0 Owens G Saylor Governing Board 2.00 X 0 0 0 Jeffrey Schumann Governing Board 2.00 X 0 0 0 Guy M Sconzo Governing Board 2.00 X 0 0 0 Roy M Seitsinger Governing Board 2.00 X 0 0 0 Rodney Shotwell Governing Board 2.00 X 0 0 0 Joseph N Siano Governing Board 2.00 X 0 0 0 Michael J Sieh Governing Board 2.00 X 0 0 0 Robert Sittig Governing Board 2.00 X 0 0 0 John Skretta Governing Board 2.00 X 0 0 0 Larry Smith Governing Board 2.00 X 0 0 0 Sherri L Smith Governing Board 2.00 X 0 0 0 Gaylen Smyer Governing Board 2.00 X 0 0 0 Ryan A Snoddy Governing Board 2.00 X 0 0 0 Leland Stocker Governing Board 2.00 X 0 0 0 Glen J Suppes Governing Board 2.00 X 0 0 0 Patrick J Sweeney Governing Board 2.00 X 0 0 0 Cosimo Tangorra Jr Governing Board 2.00 X 0 0 0 David Tebo Governing Board 2.00 X 0 0 0 Nancy Thomas Governing Board 2.00 X 0 0 0 Lillian M Torrez Governing Board 2.00 X 0 0 0 G Brian Toth Governing Board 2.00 X 0 0 0 Curt Tryggestad Governing Board 2.00 X 0 0 0 Andrew Underwood Governing Board 2.00 X 0 0 0 Henry L Webb Jr Governing Board 2.00 X 0 0 0 Steve Webb Governing Board 2.00 X 0 0 0 Ronald C Whitmoyer Governing Board 2.00 X 0 0 0 Marie Wiles Governing Board 2.00 X 0 0 0 Chris Wilson Governing Board 2.00 X 0 0 0 Barry Wowk Governing Board 2.00 X 0 0 0 Jeff Zander Governing Board 2.00 X 0 0 0 Daniel Domenech Executive Director 40.00 X 402370 0 17689 Chuck Woodruff COO 40.00 X 211885 0 11405 Evelyn Gilliam Director of Finance 40.00 X 147198 0 12356 Mort Sherman Assoc Exec Dir 40.00 X 165805 0 12279 Sharon Adams-Taylor Assoc Exec Dir 40.00 X 160179 0 12121 CJ Reid Assoc Exec Dir 40.00 X 138713 0 24854 Noelle Ellerson Assoc Exec Dir 40.00 X 132435 0 15682 Chris Daw Assoc Exec Dir 40.00 X 131643 0 14026 MaryAnn Jobe Director of Leadership Dev 40.00 X 122280 0 7113 Heidi Schmidt Dir Corporate & Strategic Alliances 40.00 X 137871 0 10978 1750379 0 138503 11 0 1 0 National Trade Production Inc Creative 313 SOUTH PATRICK STREET ALEXANDRIA VA 22314 Marketing services for membership & conf 276942 1 2819731 2819731 membership dues 900099 3038602 3038602 CONVENTION REVENUE 900099 2064223 2060083 4140 Leadership Services 900099 1428941 1428941 Leadership Development 900099 262000 262000 ADVERTISING REVENUE 541800 223490 223490 13721 13721 7030977 210826 210826 1397334 1397334 107996 74896 33100 33100 9702 23398 22918 13528 9390 9390 OTHER INCOME 900099 93096 93096 website advertising 541800 42197 42197 Refund 900099 12324 12324 147617 11648975 6803347 279529 1746368 X 1208111 680763 474351 52997 2037232 1147967 799896 89369 115579 65128 45381 5070 972440 547963 381817 42660 230263 129752 90410 10101 43462 19664 23798 49500 49500 1729626 1664687 64939 10217 8434 1783 648439 546754 101685 237710 24242 213468 230523 230523 1010455 939997 53958 16500 1354738 1338546 16192 68936 68936 139335 139335 subcontracts 484543 484543 Other costs 249347 108527 140820 Dues & Subscriptions 100135 62200 37935 Bad Debt 10042 10042 10930633 8207961 2505975 216697 400 400 5442490 6529910 334600 489692 156242 66854 172729 177488 5675596 2085259 3633866 3590337 3344502 3683063 3028839 3473155 348082 421969 16461750 18432868 1095605 1113537 3399416 4430504 2539631 2350079 4507513 4364517 11542165 12258637 X 4769484 6024055 101 176 150000 150000 4919585 6174231 16461750 18432868 X 718342 311437 224867 X 0 1 X 1 0 X 6276148 4881432 5658671 4739729 5858333 27414313 2269717 3279865 3389760 4268913 3764745 16973000 585419 93653 280971 144279 121096 1225418 9131284 8254950 9329402 9152921 9744174 45612731 0 0 0 45612731 361923 1005597 1224792 1463436 1716156 5771904 79352 79352 441275 1005597 1224792 1463436 1716156 5851256 105420 105420 9572559 9260547 10554194 10616357 11565750 51569407 0.88450 0.90770 0.11350 0.09230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 333064 333064 10685993 11019057 700953 175238 0 0 619914 680728 684059 700953 2685654 4028481 385378 382454 411046 333064 1511942 154979 170182 171015 175238 671414 1007121 1168651 27143 75 1195869 1142545 26031 75 1168651 1121142 27016 78 5691 1142545 1093403 27625 114 1121142 1066998 28248 322 2165 1093403 0.87440 0.00010 0.12540 0 0 1120555 1120555 2801057 535658 2265399 18102 18010 92 1735882 1531591 204291 3590337 9302-SPDR S&P 500 ETF Trust 2249224 F 114600.288-VANGUARD FIXED INC SECS F 1223931 F 3473155 ACCRUED POSTRETIREMENT MEDICAL BENEFITS 3955669 Deferred compensation 389948 Deferred Rent deposit 18900 4364517 X 12036512 311437 311437 11725075 -76100 -76100 11648975 10781866 -148767 -148767 10930633 0 10930633 Part V, Line 4: The intended use of the endowment funds are based on the donors instructions. Earnings are used to support a general session or lecture at the annual National Conference. Part X, Line 2: The Association is generally exempt from federal income taxes under provisions of Section 501(c)(3) of the Internal Revenue Code (IRC). In addition, the Association qualifies for charitable contribution deductions and has been classified as an organization that is not a private foundation. Under current Internal Revenue Service (IRS) regulations, rental income and advertising earned in the publication of the Association's magazines are subject to unrelated business income tax. Deferred taxes arise due to the timing difference in recognition of rental revenue. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the Association's tax position and is not aware of any uncertain tax positions; therefore, no tax liabilities have been recorded as of June 30, 2017, or any related interest and penalties included in the balance sheet or statement of activities. Generally, the Association is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years before 2014. Part XI, Line 4b - Other Adjustments: COST OF GOODS SOLD REPORTED ON LINE 10B -13,528. Refund from IRS 12,324. Rental Expenses Reported on Line 6b -74,896. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD REPORTED ON LINE 10B 13,528. MINIMUM POSTRETIREMENT LIABILITY ADJUSTMENT -224,867. Refund from IRS -12,324. Rental Expenses Reported on Line 6b 74,896. X 1 1 X X X 0 0 0 1 0 0 0 0 0 Daniel Domenech Executive Director 369118 0 0 0 33252 0 13250 0 5707 0 421327 0 0 0 Chuck Woodruff COO 206551 0 0 0 5334 0 10866 0 1965 0 224716 0 0 0 Evelyn Gilliam Director of Finance 139120 0 0 0 8078 0 7918 0 7793 0 162909 0 0 0 Mort Sherman Assoc Exec Dir 161308 0 0 0 4497 0 8624 0 4886 0 179315 0 0 0 Sharon Adams-Taylor Assoc Exec Dir 155796 0 0 0 4383 0 8430 0 6873 0 175482 0 0 0 CJ Reid Assoc Exec Dir 132837 0 0 0 5876 0 7185 0 18624 0 164522 0 0 0 Part I, Line 1a Daniel A. Domenech received travel for companion benefits in the amount of $10,395 which reported as taxable compensation. Part I, Line 5 AASA had a goal during this fiscal year to significantly increase revenue by developing quality partnerships. The bonus plan was available to employees who were directly responsible for generating revenue through corporate and strategic partnerships. The bonus was awarded when revenue exceeded the approved budget category for the fiscal year by thirty percent. Once the revenue goal was achieved, a bonus was paid representing fifty percent of the employee's base salary. Form 990, Part VI, Section A, line 6 Since 1865, school system leaders have joined the American Association of School Administrators (AASA) for professional support and development, information and news, networking, and representation at the federal level and to support the AASA mission to advance public education for all children. AASA represents school district administrators at both the building and central office level. AASA's primary members are public school district superintendents and those who aspire to that position. AASA also includes college professors who are preparing school administrators. Form 990, Part VI, Section A, line 7a Any member in the Active Membership category who is serving on, or has served on within the last 3 years, either the Governing Board or the Executive Committee and is a member of their state association is eligible to run for President-Elect of AASA. The president-elect serves a one year term before becoming president for one year. Following his/her presidential term he/she becomes the immediate past president for one year. Interested candidates file appropriate materials and a $500 filing with AASA no later than the 1st Friday in December. The Election Committee meets via conference call to review the materials and to declare the candidate(s) eligible. The Governing Board at its winter meeting nominates the candidate(s) for president-elect. If more than 3 candidates are vying for the nomination, the Governing Board must reduce that number to no more than 3. The Governing Board cannot add candidates. Eligible voting members receive voting materials either electronically or via US mail. The candidate receiving a plurality of the votes cast is elected. Form 990, Part VI, Section B, line 11b The 990 will be reviewed by the Audit Committee. The Audit Committee Chair will discuss the 990 with the full Executive Committee at its next meeting following the review. All members will have the opportunity to review the return. Form 990, Part VI, Section B, line 12c Annually at the first board meeting of the year, the policy manual is an agenda item of the meeting. The policy manual, which includes the conflict of interest policy, is reviewed with the Executive Committee. A conflict of interest statement is signed by each committee member at this meeting. Committee members absent from this meeting are sent the policy manual and a statement to sign and return, or this information is reviewed and collected at the second meeting of the year. Form 990, Part VI, Section B, line 15a The American Association of School Administrators (AASA) uses outside independent consultants to review its salaries on regular basis. This review provides information about the Association's competitive position relative to published survey data and assures that the pay of executives and other employees is reasonable. The salary of the Association's executive director is determined by the executive committee by market comparisons. Other staff compensation are approvided by Executive Director or Chief Operating officer. THE ANNUAL REVIEW OF SALARIES WAS CONDUCTED IN 2016 WITH EMPLOYEES BEING GIVEN A COST OF LIVING SALARY INCREASE OF 3%. Contemporaneous substantiation of the deliberation and decisions are documented. Form 990, Part VI, Section C, line 19 The policies and procedures (which includes conflict of interest polices) will be posted on the organization's website. All members will have access to these documents. FINANCIAL INFORMATION IS RECORDED IN THE ANNUAL REPORT AND APPROVED BUDGET DOCUMENT WHICH IS DISTRIBUTED IN JULY OF EACH YEAR. Form 990, Part IX, line 11g Consultant: Program service expenses 738,089. Management and general expenses 54,899. Fundraising expenses 0. Total expenses 792,988. Temporary Help: Program service expenses 10,803. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,803. Honorarium: Program service expenses 102,130. Management and general expenses 4,800. Fundraising expenses 0. Total expenses 106,930. Brokerage & Commission: Program service expenses 39,771. Management and general expenses 0. Fundraising expenses 0. Total expenses 39,771. List Rental: Program service expenses 13,216. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,216. Publication Services: Program service expenses 1,950. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,950. President's Subsidy: Program service expenses 6,787. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,787. Lead Teachers: Program service expenses 81,800. Management and general expenses 0. Fundraising expenses 0. Total expenses 81,800. Mentors: Program service expenses 154,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 154,000. Other Professional Services: Program service expenses 516,141. Management and general expenses 5,240. Fundraising expenses 0. Total expenses 521,381. Form 990, Part XI, line 9: MINIMUM POSTRETIREMENT LIABILITY ADJUSTMENT 224,867.