NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC (EIN 13-3448166)
- Tax period
- 2017-08-01 to 2018-07-31
- Filed
- 2018-10-29
- IRS object ID
- 201803069349300120
- Schema version
- 2017v2.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-10-29T09:53:18-07:00 | ReturnTs |
| Tax Period End | 2018-07-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133448166 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 6158804200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North Suite 700 | AddressLine1Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 372192417 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Bryant | PersonNm |
| Person Title | Senior VP and CFO | PersonTitleTxt |
| Phone | 6158804236 | PhoneNum |
| Signature | 2018-10-29 | SignatureDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 174.195.128.172 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kenneth L Bishop | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North | AddressLine1Txt |
| Address Line2 | Suite 700 | AddressLine2Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $43,656,763 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.nasba.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | NASBA's mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy. NASBA provides support to its members, the fifty-five jurisdictional Boards of Accountancy, by representing their common interests in relevant regulatory and licensing issues. NASBA's program activities enhance the member boards effective stewardship of the public interest by supporting the licensing and regulation of Certified Public Accountants through the individual Boards of Accountancy of the fifty states, the District of Columbia, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 201 | TotalEmployeeCnt |
| Total Volunteers | 213 | TotalVolunteersCnt |
| Total Gross UBI | $164,530 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$12,311 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $303,106 | PYContributionsGrantsAmt |
| CY Contributions Grants | $301,670 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $33,327,845 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,241,539 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,575,063 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,562,555 | CYInvestmentIncomeAmt |
| PY Other Revenue | $173,113 | PYOtherRevenueAmt |
| CY Other Revenue | $164,530 | CYOtherRevenueAmt |
| PY Total Revenue | $35,379,127 | PYTotalRevenueAmt |
| CY Total Revenue | $32,270,294 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $25,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,750,823 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,950,611 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,580,538 | PYOtherExpensesAmt |
| CY Other Expenses | $15,872,258 | CYOtherExpensesAmt |
| PY Total Expenses | $32,351,361 | PYTotalExpensesAmt |
| CY Total Expenses | $33,847,869 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,027,766 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,577,575 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $59,722,179 | TotalAssetsBOYAmt |
| Total Assets EOY | $64,988,218 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,704,294 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,761,547 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $52,017,885 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $55,226,671 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NASBA's mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy. NASBA provides support to its members, the fifty-five jurisdictional Boards of Accountancy, by representing their common interests in relevant regulatory and licensing issues. NASBA's program activities enhance the member boards effective stewardship of the public interest by supporting the licensing and regulation of Certified Public Accountants through the individual Boards of Accountancy of the fifty states, the District of Columbia, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Fifty-five jurisdictional Boards of Accountancy operating under individual state or territory governments issue licenses to and serve as regulators of Certified Public Accountants ("CPA"). NASBA developed and operates a National Candidate Database which is a central repository for all CPA Examination candidate information. The National Candidate Database helps Boards of Accountancy, as well as the CPA Examination contract partners, protect the personal data provided by candidates during the application and examination process. Approximately 257,000 CPA Examination sections were processed through the National Candidate Database during the twelve months ended July 31, 2018. In addition, services such as application processing, credential evaluations, and score reporting are provided to thirty-two Boards of Accountancy under contracts for pre-National Candidate Database eligibility requirements. NASBA also provides other related services which assist Boards of Accountancy in the examination process. By NASBA providing each of these services, it enables Boards of Accountancy to provide candidates for the CPA Examination with an operational pathway to the examination, an essential requirement in becoming a CPA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Regarded as a cornerstone of support to Boards of Accountancy, NASBA appoints volunteers and provides funding for committees and task forces annually. Through the work of these committees, NASBA volunteers and staff address current and emerging issues affecting Boards of Accountancy. Topics range from ethics, education, diversity, accounting standards, continuing professional education ("CPE"), peer review, enforcement and model rules for the member Boards of Accountancy consideration. During the current year, there were twenty-six such committees and task forces. NASBA also hosts conferences that provide a forum for members to connect and be informed on these topics, as well as to share best practices for enforcement, licensing issuance and regulation. These include an annual meeting for all Board of Accountancy members and staff, regional meetings which focus on and discuss issues specific to Boards of Accountancy in each region of the country, and conferences for executive directors and legal counsel who further the work of Boards of Accountancy. There were five such conferences held during the year. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CPA's must comply with statutory licensing requirements that include participating in continuing professional education ("CPE") programs. NASBA maintains a National Registry of CPE Sponsors ("Registry") which recognizes CPE program sponsors who commit to meeting the highest CPE program standards. To be listed on the Registry, learning providers must demonstrate that professional competence of participating CPA's is enhanced by the programs offered. CPE program sponsors on the Registry qualify as approved providers of CPE for purposes of meeting Boards of Accountancy CPE licensing requirements. As of July 31, 2018, there were more than 2,200 approved CPE program sponsors on the Registry. In addition, NASBA provides tools that assist CPA's and CPA firms in achieving compliance with Boards of Accountancy licensing requirements related to CPE. NASBA also offers CPE Audit Services to Boards of Accountancy to use as an automated tool for conducting their audits of licensees compliance with CPE requirements. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | As a part of public protection, Boards of Accountancy require that CPAs be licensed and remain in good standing. To assist and support Boards of Accountancy in this requirement, NASBA provides various services. NASBA provides initial and renewal licensing services on behalf of Boards of Accountancy which helps make the licensing process more efficient for Boards of Accountancy and the licensee. These services include application processing, eligibility determination, score reporting, and education evaluation. In addition, NASBA maintains the Accountancy Licensee Database. This is a central repository of current licensee and firm information for participating jurisdictions (52 of 55) and is populated by official state regulatory data sent from Boards of Accountancy. It offers a single-source national database of CPAs who are currently licensed or have been previously licensed. The Accountancy Licensee Database is used to assist Boards of Accountancy in their regulatory operation through the sharing of this data. A similar database, CPAverify, is offered to the public. NASBA also provides licensing and practice privilege information related to all U.S. jurisdictions and Boards of Accountancy through the Accountancy Licensing Library and CPAmobility.org. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 201 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael R Bryant CPA | PersonNm |
| Phone | 6158804200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North Suite 700 | AddressLine1Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 372192417 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Theodore W Long Jr CPA | |||||||||
| Chair | 16 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Janice L Gray CPA | |||||||||
| Vice Chair | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Telford A Lodden CPA | |||||||||
| Past Chair | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| W Michael Fritz CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jimmy E Burkes CPA | |||||||||
| Director-at-Large | 4 | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| J Coalter Baker CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Maria E Caldwell CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| John F Dailey Jr CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Tyrone E Dickerson CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Raymond N Johnson CPA Ph D | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Richard N Reisig CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| E Kent Smoll CPA PFS CWS | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Catherine R Allen CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| C Jack Emmons CPA CFE | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Sheldon P Holzman CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Sharon A Jensen CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Nicola Neilon CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Katrina Salazar CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Stephanie S Saunders CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Casey Stuart CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Donald H Burkett CPA | |||||||||
| Past Chair | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| A Carlos Barrera CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Laurie J Tish CPA | |||||||||
| Director-at-Large | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Edwin G Jolicoeur CPA | |||||||||
| Regional Director | 4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kenneth L Bishop | |||||||||
| President and Chief Executive Officer | 58 | 2 | $1,184,376 | $0 | $39,115 | Yes (X) | |||
| Colleen K Conrad CPA | |||||||||
| Executive VP and Chief Operating Officer | 60 | 0 | $512,448 | $0 | $43,529 | Yes (X) | |||
| Michael R Bryant CPA | |||||||||
| Senior Vice President and Chief Financial Officer | 45 | 1 | $404,245 | $0 | $44,575 | Yes (X) | |||
| Maria-Lisa Caldwell Esq | |||||||||
| Chief Legal Officer; Director, Compliance Services | 40 | 0 | $301,364 | $0 | $48,185 | Yes (X) | |||
| Cheryl R Farrar | |||||||||
| Chief Information Officer | 40 | 0 | $313,754 | $0 | $39,055 | Yes (X) | |||
| Alfonzo D Alexander | |||||||||
| Chief Relationship Officer; Pres and COO - CPT | 20 | 20 | $257,911 | $0 | $49,415 | Yes (X) | |||
| Edwin F Barnicott | |||||||||
| VP, Strategic Planning and Program Management | 40 | 0 | $291,585 | $0 | $45,192 | Yes (X) | |||
| Daniel J Dustin CPA | |||||||||
| VP State Board Relations | 40 | 0 | $210,441 | $0 | $36,190 | Yes (X) | |||
| Louise Dratler Haberman | |||||||||
| VP, Information and Research | 40 | 0 | $219,445 | $0 | $35,698 | Yes (X) | |||
| Roy Hall | |||||||||
| Chief Information Security Officer | 40 | 0 | $206,847 | $0 | $24,210 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,902,416 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $405,164 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 27 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | Address Line2ContractorAddress/ForeignAddress/AddressLine2Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allen & Pinnix PA | ||||||||||||
| 1101 Oberlin Road | Suite 102 | Raleigh | NC | 27605 | Attorney | $559,910 | ||||||
| Core Tech Development LLC | ||||||||||||
| Construction Contractor | $188,341 | 139 Summerville Drive | Apt 101 | Tamuning | Guam | GQ | 96913 | |||||
| One Diversified LLC | ||||||||||||
| 1449 Donelson Pike | Nashville | TN | 37217 | Construction Contractor | $197,563 | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $301,670 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $0 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $301,670 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Examination related programs | 541900 | $25,455,902 | $25,455,902 | $0 | $0 |
| CPE related programs | 541900 | $3,720,288 | $3,720,288 | $0 | $0 |
| Licensing related programs | 541900 | $653,742 | $653,742 | $0 | $0 |
| Conference fees | 541900 | $408,995 | $408,995 | $0 | $0 |
| Communication related services | 541900 | $2,612 | $2,612 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,241,539 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,087,822 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,087,822 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,861,202 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,386,469 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $474,733 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $474,733 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $474,733 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Sale of mailing lists and labels | 511140 | $14,263 | $0 | $14,263 | $0 |
| Program services to non-CPA entities | 541900 | $150,267 | $0 | $150,267 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $164,530 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,270,294 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,241,539 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $164,530 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,562,555 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,000 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,080,478 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,141,546 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650,621 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,208,524 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $869,442 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $711,851 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,134 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,192 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,317 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,689 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $579,155 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,895,821 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,603,671 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,203,486 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,095,737 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $710 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $775,240 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,437 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Credit card fees | $1,436,851 |
| Examination administration costs | $482,077 |
| Contribution to NASBA Center for the Public Trust | $150,000 |
| Bank and payroll fees | $98,230 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,660 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,847,869 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,255 | BOYAmt |
| EOY | $635,331 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,044,422 | BOYAmt |
| EOY | $5,255,630 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,798,462 | BOYAmt |
| EOY | $1,359,210 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $777,175 | BOYAmt |
| EOY | $953,286 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,115,687 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,979,112 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,666,782 | BOYAmt |
| EOY | $6,136,575 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,863,141 | BOYAmt |
| EOY | $40,032,998 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,380,212 | BOYAmt |
| EOY | $1,734,165 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,842,274 | BOYAmt |
| EOY | $8,469,994 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,456 | BOYAmt |
| EOY | $411,029 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,722,179 | BOYAmt |
| EOY | $64,988,218 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,242,984 | BOYAmt |
| EOY | $7,982,989 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,400 | BOYAmt |
| EOY | $54,150 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,269 | BOYAmt |
| EOY | $659,801 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,194,641 | BOYAmt |
| EOY | $1,064,607 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,704,294 | BOYAmt |
| EOY | $9,761,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,017,885 | BOYAmt |
| EOY | $55,226,671 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,017,885 | BOYAmt |
| EOY | $55,226,671 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,722,179 | BOYAmt |
| EOY | $64,988,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,577,575 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $804,688 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $3,981,673 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $24,486,500 | BeginningBalanceAmt |
| Additions During Year | $49,138,335 | AdditionsDuringYearAmt |
| Distributions During Year | $47,752,232 | DistributionsDuringYearAmt |
| Ending Balance | $25,872,603 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $106,438 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $7,480 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $113,918 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $98,539 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $10,399 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $2,500 | AdministrativeExpensesAmt |
| End Year Balance | $106,438 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,285 | BeginningYearBalanceAmt |
| Contributions | $143 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,889 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $98,539 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $97,889 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $3,503 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $1,107 | AdministrativeExpensesAmt |
| End Year Balance | $100,285 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $94,942 | BeginningYearBalanceAmt |
| Contributions | $1,181 | ContributionsAmt |
| Investment Earnings Or Losses | $2,025 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $259 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $97,889 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.8134 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.1866 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $304,409 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,743 | DepreciationAmt |
| Book Value | $214,666 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,198,014 | OtherCostOrOtherBasisAmt |
| Depreciation | $712,292 | DepreciationAmt |
| Book Value | $3,485,722 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,698,048 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,793,520 | DepreciationAmt |
| Book Value | $904,528 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,915,216 | OtherCostOrOtherBasisAmt |
| Depreciation | $383,557 | DepreciationAmt |
| Book Value | $1,531,659 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,136,575 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred rent credit | $1,052,642 |
| Capital lease obligation | $11,965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,064,607 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $33,299,743 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $804,688 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $353,953 | OtherRevenueAmt |
| Revenue Not Reported | $1,158,641 | RevenueNotReportedAmt |
| Revenue Subtotal | $32,141,102 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $129,192 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $129,192 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $32,270,294 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,090,957 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $334,931 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $334,931 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,756,026 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $129,192 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $3,962,651 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,091,843 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $33,847,869 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part IV, Line 1b | NASBA entered into agreements with Prometric, Inc. ("Prometric"), a company that provides technology-enabled testing services, and the American Institute of Certified Public Accountants ("AICPA") to jointly deliver a computerized uniform CPA Examination. Under the terms of the agreement, NASBA collects from candidates the Prometric and AICPA fees related to the examination. These fees are held in escrow accounts in the names of the respective parties and are disbursed when services are provided. The escrow funds and the related obligations are not reported in the financial statements because they do not represent assets or obligations of NASBA. |
| Schedule D, Part V, Line 4 | The NASBA Center for the Public Trust, a subsidiary of NASBA and consolidated in NASBA's financial statements, has an endowment fund. The income generated from the endowment fund is used to benefit the Student Center for the Public Trust. |
| Schedule D, Part X, Line 2 | NASBA has adopted the recognition requirements for uncertain income tax positions and believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on NASBA's financial position, results of operations or cash flows. Accordingly, NASBA has accrued no interest or penalties related to uncertain tax positions at July 31, 2018 and 2017. It is NASBA's policy to recognize interest and penalties related to income tax matters in other expense. In general, NASBA is no longer subject to examinations by tax authorities for U.S. federal and state income tax returns before fiscal 2015. |
| Schedule D, Part XI, Line 2d | Income from investment in affiliate |
| Schedule D, Part XII, Line 2d | Amortization of software development costs |
| Schedule D, Part XII, Line 4b | Capitalized software development costs |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Accounting education research | GrantTypeTxt |
| Recipient | 4 | RecipientCnt |
| Cash Grant | $25,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | The grant recipients submit periodic reports to NASBA which are reviewed by the staff overseeing the grants. These reports describe the progress of the projects and how the grant funds have been used. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kenneth L Bishop | ||||||||||||||
| President and Chief Executive Officer | $850,590 | $0 | $200,000 | $0 | $133,786 | $0 | $22,027 | $0 | $18,971 | $0 | $1,225,374 | $0 | $0 | $0 |
| Colleen K Conrad CPA | ||||||||||||||
| Executive VP and Chief Operating Officer | $436,035 | $0 | $40,000 | $0 | $36,413 | $0 | $25,182 | $0 | $20,015 | $0 | $557,645 | $0 | $0 | $0 |
| Michael R Bryant CPA | ||||||||||||||
| Senior Vice President and Chief Financial Officer | $350,142 | $0 | $35,000 | $0 | $19,103 | $0 | $19,561 | $0 | $26,949 | $0 | $450,755 | $0 | $0 | $0 |
| Maria-Lisa Caldwell Esq | ||||||||||||||
| Chief Legal Officer; Director, Compliance Services | $291,364 | $0 | $10,000 | $0 | $0 | $0 | $23,837 | $0 | $27,084 | $0 | $352,285 | $0 | $0 | $0 |
| Cheryl R Farrar | ||||||||||||||
| Chief Information Officer | $298,754 | $0 | $15,000 | $0 | $0 | $0 | $26,432 | $0 | $13,667 | $0 | $353,853 | $0 | $0 | $0 |
| Alfonzo D Alexander | ||||||||||||||
| Chief Relationship Officer; Pres and COO - CPT | $245,911 | $0 | $12,000 | $0 | $0 | $0 | $24,401 | $0 | $26,040 | $0 | $308,352 | $0 | $0 | $0 |
| Edwin F Barnicott | ||||||||||||||
| VP, Strategic Planning and Program Management | $281,585 | $0 | $10,000 | $0 | $0 | $0 | $26,617 | $0 | $19,619 | $0 | $337,821 | $0 | $0 | $0 |
| Daniel J Dustin CPA | ||||||||||||||
| VP State Board Relations | $198,441 | $0 | $12,000 | $0 | $0 | $0 | $18,686 | $0 | $18,957 | $0 | $248,084 | $0 | $0 | $0 |
| Louise Dratler Haberman | ||||||||||||||
| VP, Information and Research | $207,445 | $0 | $12,000 | $0 | $0 | $0 | $18,510 | $0 | $18,378 | $0 | $256,333 | $0 | $0 | $0 |
| Roy Hall | ||||||||||||||
| Chief Information Security Officer | $196,847 | $0 | $10,000 | $0 | $0 | $0 | $16,211 | $0 | $9,123 | $0 | $232,181 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | For extended flights as defined in the reimbursement policy, the President and Chief Executive Officer ("CEO") and the Chair of the Board of Directors ("Chair") may fly first class. The purchase of upgrades is encouraged as an economical alternative to first class when available. NASBA also provides for the travel of the spouse of the CEO, the spouse or guest of the Chair and, for specific events, the spouse or guest of the Vice Chair, the Vice Chair Elect, and Past Chairs of the Board of Directors based on certain spousal, or guest, duties related to the travel events. This is pursuant to a long-standing written travel reimbursement policy originally adopted by the Board of Directors in 1995. It was also adopted in writing for the current CEO's spouse as a part of his employment contract. NASBA provides for contractual gross-up payments related to the annual employer's retirement plan contributions for those officers whose annual compensation exceeds the limit as set by the Internal Revenue Service. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | From the Bylaws: The members of the Association shall be the boards, departments or instrumentalities confirmed by the Board of Directors as legally constituted by their respective states, territories and the District of Columbia of the United States of America to pass on the qualifications of, or to examine applicants for certification or licensure as, certified public accountants or similar licensed categories, or to regulate the practice of public accountancy within their jurisdiction. |
| Form 990, Part VI, Section A, Line 7a | From the Bylaws: The Nominating Committee shall nominate annually one qualified candidate for Vice Chair, three candidates for Directors-at-Large for those whose terms are expiring at the Annual Meeting, and one candidate for Regional Director from each Region. If the Vice Chair cannot serve as Chair, then the Committee also shall nominate a candidate for Chair. The Nominating Committee shall deliver to the Chair a report which shall include its Annual Nominations. The report shall be included with the notice of the Annual Meeting and shall be presented by the Nominating Committee during the Business Session at the Annual Meeting. A majority vote of the Member Boards represented during the Business Session at the Annual Meeting (or by mail ballots for Vice Chair) shall constitute an election, provided a quorum is met. |
| Form 990, Part VI, Section B, Line 11b | NASBA's governing Board of Directors and Audit Committee have a high concentration of Certified Public Accountants, many of whom would be considered financial experts for the purposes of the Form 990. The Form 990 and all required schedules are made available to the Board of Directors and Audit Committee in electronic format before filing with the Internal Revenue Service. The management and staff of the organization prepare the Form 990 and it is distributed for review to the Audit Committee and Board of Directors. The Audit Committee and Board of Directors are given the opportunity to comment on the Form 990 prior to filing. Any changes deemed necessary from the comments are made prior to the Form 990 filing with the Internal Revenue Service. |
| Form 990, Part VI, Section B, Line 12c | Annually, each employee, Board of Director member, and Audit Committee member, are required to sign a compliance statement which states they have read, understand and are in full compliance with NASBA's Conflict of Interest Policy ("Policy"). Any exceptions to the Policy are noted on the statement. All conflicts of interest are disallowed without the prior approval of the President and Chief Executive Officer of NASBA or the Chair of the Audit Committee. New vendor relationships are reviewed during the year to determine if any conflicts of interest exist. |
| Form 990, Part VI, Section B, Line 15 | The NASBA Executive Compensation Committee ("Compensation Committee") is comprised of the Past Chair, the Chair, the Vice Chair, the Secretary and the Treasurer. These Compensation Committee members are disinterested directors who are subject to NASBA's Conflict of Interest Policy. The Compensation Committee assesses and determines compensation for NASBA's President and Chief Executive Officer ("CEO"), ensuring that his or her compensation aligns with NASBA's mission and values, its compensation philosophy, its bylaws, extant contracts and governing law. To ensure the competitiveness of the compensation of the CEO, the Compensation Committee undertakes an annual process that includes reviewing comparable data, such as studies conducted by GuideStar, and reports prepared by external consultants. All compensation deliberations and decisions regarding the CEO are contemporaneously documented in the Executive Committee/Compensation Committee minutes. The Board of Directors has final approval authority over the compensation of the CEO. Documentation of the compensation decision is provided to the Chief Financial Officer and Chief Human Resource Officer. |
| Form 990, Part VI, Section C, Line 19 | The governing documents and annual report, which inclues the audited financial statements, are available on NASBA's website. The governing documents, Conflict of Interest Policy and financial statements are also available upon request. |
| Form 990, Part VII, Section A, Line 1a | Alfonzo Alexander spends appoximately one-half of his time on activities related to the NASBA Center for the Public Trust ("CPT"), a related, subsidiary organization. Mr. Alexander is an employee of NASBA. For the current year, NASBA provided Mr. Alexander's services to CPT as an in-kind contribution. |
| Form 990, Part XI, Line 9 | Capitalized software development costs: $3,962,651 + Amortization of software development costs: $-334,931 + Income from investment in affiliate: $353,953 = Total $3,981,673 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NASBA Center for the Public Trust | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North | AddressLine1Txt |
| Address Line2 | Suite 700 | AddressLine2Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 372192417 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201746267 | EIN |
| Primary Activities | Championing the public trust by advancing ethical leadership in business, institutions and orgs. | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Association of State Boards of Accountancy | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aequo International LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North | AddressLine1Txt |
| Address Line2 | Suite 700 | AddressLine2Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471785864 | EIN |
| Primary Activities | International education evaluation services for non-accounting related occupations and institutions | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Association of State Boards of Accountancy | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$185,596 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $105,257 | ShareOfEOYAssetsAmt |
| Ownership | 1 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NASBA Center for the Public Trust | ||
| a-iv | $17,916 | Actual incurred |
| Aequo International LLC | ||
| a-iv | $13,962 | Actual incurred |
| NASBA Center for the Public Trust | ||
| b | $150,000 | Actual paid |
| NASBA Center for the Public Trust | ||
| o | $232,860 | Fair value |
| NASBA Center for the Public Trust | ||
| q | $347,958 | Actual paid |