GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS COMPENSATION FUND: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS COMPENSATION FUND (EIN 58-2016361)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-01-21
- IRS object ID
- 201510219349300736
- Schema version
- 2013v4.0
- 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 | 2015-01-21T13:45:26-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 580692043 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAULDIN & JENKINS LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 GALLERIA PKWY SE STE 1700 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 303395946 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582016361 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARDS ASSOCIATION | BusinessNameLine1 |
| Business Name Line2 | WORKERS' COMPENSATION FUND | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEOR | BusinessNameControlTxt |
| Phone | 7709622985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEANNIE M HENRY | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 7709622985 | PhoneNum |
| Signature | 2015-01-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEISA HOWELL | PreparerPersonNm |
| PTIN | P00936721 | PTIN |
| Phone | 7709558600 | PhoneNum |
| Preparation | 2015-01-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEANNIE M HENRY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,817,955 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GSBA.COM | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | INTERLOCAL RISK MANAGEMENT AGENCY | OtherOrganizationDsc |
| Formation | 1992 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O FOR COMPLETE DESCRIPTION.THE MISSION OF THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS'COMPENSATION FUND IS TO PARTNER WITH LOCAL SCHOOL SYSTEMS TO PROTECTASSETS AND MINIMIZE LOSSES THROUGH SUPERIOR CUSTOMIZED ALTERNATIVES TOTRADITIONAL INSURANCE WHILE MAINTAINING FINANCIAL INTEGRITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,386,297 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,486,518 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,694,250 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,287,675 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $12,080,547 | PYTotalRevenueAmt |
| CY Total Revenue | $11,774,193 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,231,082 | PYOtherExpensesAmt |
| CY Other Expenses | $8,312,998 | CYOtherExpensesAmt |
| PY Total Expenses | $13,231,082 | PYTotalExpensesAmt |
| CY Total Expenses | $8,312,998 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,150,535 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,461,195 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $35,646,498 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,077,373 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,737,744 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,596,284 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,908,754 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,481,089 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS'COMPENSATION FUND IS TO PARTNER WITH LOCAL SCHOOL SYSTEMS TO PROTECTASSETS AND MINIMIZE LOSSES THROUGH SUPERIOR CUSTOMIZED ALTERNATIVES TOTRADITIONAL INSURANCE WHILE MAINTAINING FINANCIAL INTEGRITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,707,659 | ExpenseAmt |
| Revenue | $10,486,518 | RevenueAmt |
| Desc | DEVELOP, IMPLEMENT, AND ADMINISTER A PROGRAM OF WORKERS' COMPENSATIONSELF INSURANCE FOR ITS MEMBER ORGANIZATIONS.GSBA WORKER'S COMPENSATION FUND OFFERS PROTECTION THROUGH ITS GROUP-SELF-INSURANCE PLANS FOR WORKERS' COMPENSATION. THE ORGANIZATION PARTNERS WITH GEORGIA PUBLIC SCHOOL SYSTEMS AND GOES FAR BEYOND THE NORMAL SERVICE FROM A COMMERCIAL INSURANCE BROKER. THE STAFF BUILDS RELATIONSHIPS WITH ITS MEMBERS AND PROVIDES TRAINING AND INFORMATION TO ASSIST MEMBERS IN SUCCESSFULLY MANAGING THEIR RISKS.THE GSBA WORKERS' COMPENSATION FUND PROVIDES SCHOOL DISTRICTS AN ALTERNATIVE TO PURCHASING TRADITIONAL INSURANCE. KEEPING EMPLOYEES ON THE JOB, WHETHER IT'S IN THE CLASSROOM, ON THE SCHOOL BUS OR IN THE CAFETERIA THROUGH TARGETED LOSS PREVENTION STRATEGIES AND COMPREHENSIVE CLAIMS MANAGEMENT, IS THE KEY TO CONTINUED SUCCESS. | Desc |
| Total Program Service Expenses | $7,707,659 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK WILLIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7709622985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| RONALD HOPKINS | |||||||
| CHAIRMAN | 0.50 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOE WHITE | |||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BRETT STANTON | |||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| TONI WILLIAMS | |||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT COWART | |||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| VERNON PAYNE | |||||||
| TRUSTEE | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLIFF COLE | |||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| RONDA HALE | |||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JEANNIE M HENRY | |||||||
| SECRETARY/TREASURER | 4.00 | 40.00 | Yes (X) | $0 | $214,722 | $32,379 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $214,722 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $32,379 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GEORGIA SCHOOL BOARDS ASSOCIATION | |||||
| 5120 SUGARLOAF PARKWAY | LAWRENCEVILLE | GA | 30043 | MANAGEMENT, MEMBER SERVICES, UNDERWRITIN | $610,407 |
| UNDERWRITER'S SAFETY AND CLAIMS | |||||
| 1700 EASTPOINT PARKWAY | LOUISVILLE | KY | 40223 | CLAIMS MANAGEMENT | $298,214 |
| MARSH INC | |||||
| PO BOX 100357 | ATLANTA | GA | 30384 | BROKERAGE FEES | $135,350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUND CONTRIBUTIONS | Desc |
| Business | 525190 | BusinessCd |
| Total Revenue Column | $10,486,518 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,486,518 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,486,518 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $792,489 | TotalRevenueColumnAmt |
| Exclusion | $792,489 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,538,948 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,043,762 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $495,186 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $495,186 | TotalRevenueColumnAmt |
| Exclusion | $495,186 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,774,193 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,486,518 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,287,675 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,133 | TotalAmt |
| Management And General | $254,133 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
| Management And General | $12,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,493 | TotalAmt |
| Management And General | $12,493 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,464 | TotalAmt |
| Management And General | $114,464 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,128 | TotalAmt |
| Program Services | $287,128 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,583 | TotalAmt |
| Management And General | $4,583 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,259 | TotalAmt |
| Management And General | $29,259 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,264 | TotalAmt |
| Management And General | $4,264 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,347 | TotalAmt |
| Management And General | $18,347 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ESTIMATED & ACTUAL CLAI | $6,334,999 | $6,334,999 | |
| EXCESS INSURANCE COSTS | $508,414 | $508,414 | |
| CLAIMS MANAGEMENT | $352,400 | $352,400 | |
| MEMBERSHIP DEVELOPMENT | $155,021 | $155,021 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,493 | TotalAmt |
| Program Services | $224,718 | ProgramServicesAmt |
| Management And General | $775 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,312,998 | TotalAmt |
| Program Services | $7,707,659 | ProgramServicesAmt |
| Management And General | $605,339 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,522 | BOYAmt |
| EOY | $541,313 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,121,430 | BOYAmt |
| EOY | $8,569,064 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,421,006 | BOYAmt |
| EOY | $659,387 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,128 | BOYAmt |
| EOY | $117,539 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,018,508 | BOYAmt |
| EOY | $30,014,613 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,904 | BOYAmt |
| EOY | $175,457 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,646,498 | BOYAmt |
| EOY | $40,077,373 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $465,368 | BOYAmt |
| EOY | $490,323 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,735 | BOYAmt |
| EOY | $142,798 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,204,641 | BOYAmt |
| EOY | $23,963,163 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,737,744 | BOYAmt |
| EOY | $24,596,284 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,908,754 | BOYAmt |
| EOY | $15,481,089 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,908,754 | BOYAmt |
| EOY | $15,481,089 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,646,498 | BOYAmt |
| EOY | $40,077,373 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,461,195 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,111,140 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARD ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581077259 | EIN |
| Organization Type | 9 | OrganizationTypeDesc |
| Governing Document Listed | 0 | GoverningDocumentListedInd |
| Supported Org Notified | Yes (1) | SupportedOrgNotifiedInd |
| US Organized | Yes (1) | USOrganizedInd |
| Support | $0 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CLAIMS RESERVE | $21,866,469 |
| UNALLOCATED LAE RESERVE | $823,397 |
| SITF RESERVE | $1,273,297 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,963,163 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $12,885,333 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,111,140 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,111,140 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,774,193 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,774,193 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,312,998 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,312,998 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,312,998 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990 SCHEDULE D PART X LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS NO UNCERTAIN TAX LIABILITIES REPORTED ON THE AUDITED FINANCIAL STATEMENTS UNDER ASC 740-10. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEANNIE M HENRY | PersonNm |
| Title | SECRETARY/TREASURER | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $204,388 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $5,261 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $5,073 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $21,630 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $10,749 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $247,101 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS COMPENSATION FUND, (THE "FUND") HAS CONTRACTED WITH A RELATED ENTITY, THE GEORGIA SCHOOL BOARDS ASSOCIATION, INC. (THE "ASSOCIATION"), TO PROVIDE ADMINISTRATIVE SERVICES TO THE FUND. ADMINISTRATIVE SERVICES INCLUDE, BUT ARE NOT LIMITED TO, USE OF THE ASSOCIATION'S NAME, OFFICE, STAFF, OVERHEAD ITEMS AND RELATED EXPENSES TO CARRY OUT THE DAY-TO-DAY OPERATIONS OF THE FUND. THE ASSOCIATION ALSO PROVIDES VARIOUS CLAIMS, MARKETING/MEMBER DEVELOPMENT, UNDERWRITING, AND RISK IMPROVEMENT SERVICES TO MEMBERS OF THE FUND. JEANNIE M. HENRY, OFFICER FOR THE FUND WAS COMPENSATED BY THE ASSOCIATION. THE COMPENSATION IS REPORTED IN PART VII. |
| FORM 990, PART VI, SECTION A, LINE 6 | GEORGIA SCHOOL BOARDS ASSOCIATION, INC. AND SEVERAL SCHOOL SYSTEMS IN THE STATE OF GEORGIA ARE MEMBERS OF THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS' COMPENSATION FUND. DURING THE YEAR ENDED 6/30/2014 THERE WERE 44 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | TRUSTEES ARE ELECTED BY THE MEMBERS OF THE FUND, UNLESS A VACANCY OCCURS DURING THE TERM, IN WHICH CASE THE EXECUTIVE DIRECTOR OF GEORGIA SCHOOL BOARDS ASSOCIATION, INC., WITH INPUT FROM OTHERS, RECOMMENDS INDIVIDUALS FOR THE VACANT TRUSTEE POSITION AND THE EXISTING TRUSTEES VOTE TO ELECT. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE CONTROLLER, EXECUTIVE DIRECTOR AND THE ASSISTANT EXECUTIVE DIRECTOR OF GEORGIA SCHOOL BOARDS ASSOCIATION, INC. AND POSTED FOR TRUSTEE REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF TRUSTEES WILL SUBMIT AN ANNUAL REPORT ON A FORM PROVIDED BY THE FUND TO IDENTIFY ANY POTENTIAL CONFLICTS. THE FORMS WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE WHICH WILL DISCUSS ANY POTENTIAL CONFLICT WITH THE INDIVIDUAL TRUSTEE AND, IF NECESSARY, REFER ANY ISSUE OF POTENTIAL VIOLATION OF THE POLICY TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | REGARDING COMPENSATION: THE FUND HAS NO EMPLOYEES BUT THE BOARD DOES APPROVE MANAGEMENT FEES PAID TO GEORGIA SCHOOL BOARDS ASSOCIATION, INC. WHICH PROVIDES MANAGEMENT SERVICES FOR THE FUND. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. |
| FORM 990 PART XII LINE 2C | THE ORGANIZATION UTILIZES A JOINT AUDIT COMMITTEE WITH THE GEORGIA SCHOOL BOARDS ASSOCIATION RISK MANAGEMENT FUND FOR THE PURPOSE OF EVALUATING EXTERNAL AUDITOR RELATIONSHIP AND COMMUNICATING WITH OUR AUDITORS. THE AUDIT COMMITTEE IS A JOINT GSBA WORKERS' COMPENSATION FUND/GSBA RISK MANAGEMENT FUND COMMITTEE THAT SERVES AS A TRUSTEES' POINT OF CONTACT FOR THE FINANCIAL AUDITORS. IN ADDITION, THE COMMITTEE MAY ALSO: -PERIODICALLY REVIEW AUDITOR RELATIONSHIP -RESOLVE DISAGREEMENTS BETWEEN MANAGEMENT AND THE AUDITORS REGARDING FINANCIAL REPORTING -RECEIVE AUDIT REPORTS FROM THE AUDITORS THE ORGANIZATION CONTINUES TO USE THE SERVICES OF THE SAME AUDITING FIRM THAT WAS AWARDED THE AUDIT BID PREVIOUSLY. THERE HAVE BEEN NO CHANGES TO THE AUDIT AND FINANCIAL STATEMENT OVERSIGHT PROCESS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARD ASSOCIATION INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581077259 | EIN |
| Primary Activities | PROVIDES LEADERSHIP, ADVOCACY AND SERVICES TO LOCAL SCHOOL SYSTEMS. | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 9 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 | Yes (1) | 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 | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |