ASSOCIATION OF STATE BOARDS OF GEOLOGY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF STATE BOARDS OF GEOLOGY (EIN 57-0939927)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-09
IRS object ID
201411329349303101
Schema version
2013v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2014-05-09T14:43:23-04:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570723791PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERT HOLLIDAY CPABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5655AddressLine1
CityCOLUMBIACity
StateSCState
ZIP Code29250ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN570939927EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION OF STATE BOARDS OF GEOLOGYBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 11591AddressLine1
CityCOLUMBIACity
StateSCState
ZIP Code292111591ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAM CHRISTIANOPersonNm
Person TitleEXECUTIVE DIRECPersonTitleTxt
Phone8037395676PhoneNum
Signature2014-05-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT HOLLIDAYPreparerPersonNm
PTINP00047342PTIN
Phone8039575181PhoneNum
Preparation2014-05-09PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSAM CHRISTIANOPrincipalOfficerNm
Gross Receipts$491,720GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ASBOG.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionPROVIDING NATIONAL LICENSING EXAMINATIONS TO THE STATES. ESTABLISHING RECIPROCITY AND EXAMINATION GUIDELINES TO ENSURE PROFESSIONAL COMPETENCE AND ETHICS. PROVIDING UNIFORM FORUM FOR EXCHANGE OF INFORMATION AND GUIDANCE THROUGH ANNUAL MEETINGS AND EXECUTIVE COMMITTEE WORKSHOPS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$136,500CYContributionsGrantsAmt
CY Program Service Revenue$354,545CYProgramServiceRevenueAmt
CY Investment Income$675CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$491,720CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$456,743CYOtherExpensesAmt
CY Total Expenses$456,743CYTotalExpensesAmt
CY Revenues Less Expenses$34,977CYRevenuesLessExpensesAmt
Total Assets BOY$587,531TotalAssetsBOYAmt
Total Assets EOY$628,674TotalAssetsEOYAmt
Total Liabilities BOY$147,704TotalLiabilitiesBOYAmt
Total Liabilities EOY$153,870TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$439,827NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$474,804NetAssetsOrFundBalancesEOYAmt
MissionPROVIDING NATIONAL LICENSING EXAMINATIONS TO THE STATES. ESTABLISHING RECIPROCITY AND EXAMINATION GUIDELINES TO ENSURE PROFESSIONAL COMPETENCE AND ETHICS. PROVIDING UNIFORM FORUM FOR EXCHANGE OF INFORMATION AND GUIDANCE THROUGH ANNUAL MEETINGS AND EXECUTIVE COMMITTEE WORKSHOPS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$335,108ExpenseAmt
DescPROVIDED NATIONAL LICENSING EXAMINATIONS TO THE STATES. CONTINUED PROGRESS TOWARD RECIPROCITY AND EXAMINATION GUIDELINES AND PROVIDED A FORUM FOR THE EXCHANGE OF INFORMATION AND GUIDANCE.Desc
Total Program Service Expenses$335,108TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSAM CHRISTIANOPersonNm
Phone8037395676PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 11591AddressLine1
CityCOLUMBIACity
StateSCState
ZIP Code292111591ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BARBARA M COOPER
PRESIDENT10.000.00Yes (X)Yes (X)$0$0$0
WILLIAM S SCHENCK
PRESIDENT ELECT2.000.00Yes (X)Yes (X)$0$0$0
RANDAL L KATH
TREASURER3.000.00Yes (X)Yes (X)$0$0$0
ROBERT HENTHORNE
SECRETARY6.000.00Yes (X)Yes (X)$0$0$0
R CRAIG KENNEDY
PAST PRESIDENT5.000.00Yes (X)$0$0$0
SAM CHRISTIANO
EXECUTIVE DIRECTOR60.000.00Yes (X)$124,494$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$124,494TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
TEST INC
1088 ROCK ROSE COURTPARKERCO80134EXAMINATION DESIGN$159,039
SAM CHRISTIANO
PO BOX 11315COLUMBIASC29211ADMINISTRATION$124,494
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Membership Dues$136,500MembershipDuesAmt
Total Contributions$136,500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAMINATION FEES900099$337,665$337,665
ANNUAL MEETING FEES900099$14,000$14,000
GRANT INCOME900099$2,000$2,000
FIELD TRIP INCOME900099$880$880
FieldValueIRS element (for citing)
Total Program Service Revenue$354,545TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$675TotalRevenueColumnAmt
Related Or Exempt Func Income$675RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$491,720TotalRevenueColumnAmt
Related Or Exempt Func Income$355,220RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$124,494TotalAmt
Program Services$88,002ProgramServicesAmt
Management And General$36,492ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$17,269TotalAmt
Program Services$979ProgramServicesAmt
Management And General$16,290ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,250TotalAmt
Management And General$4,250ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$159,039TotalAmt
Program Services$159,039ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32,782TotalAmt
Program Services$26,442ProgramServicesAmt
Management And General$6,340ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$97,971TotalAmt
Program Services$60,646ProgramServicesAmt
Management And General$37,325ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,943TotalAmt
Management And General$7,943ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
TELEPHONE$10,901$10,901
DUES$250$250
INTERNATIONAL ACTIVITIES$1,359$1,359
MISCELLANEOUS$485$485

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$456,743TotalAmt
Program Services$335,108ProgramServicesAmt
Management And General$121,635ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$554BOYAmt
EOY$2,539EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$572,736BOYAmt
EOY$619,661EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,870BOYAmt
EOY$450EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$418BOYAmt
EOY$2,071EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,953LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,953BOYAmt
EOY$3,953EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$587,531BOYAmt
EOY$628,674EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,904BOYAmt
EOY$9,720EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$139,800BOYAmt
EOY$144,150EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$147,704BOYAmt
EOY$153,870EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$439,827BOYAmt
EOY$474,804EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$439,827BOYAmt
EOY$474,804EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$587,531BOYAmt
EOY$628,674EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$34,977ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,953OtherCostOrOtherBasisAmt
Book Value$3,953BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,953TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11THE FORM 990 IS PREPARED BY THE ASSOCIATION'S INDEPENDENT CPA AND REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER. THE EXECUTIVE DIRECTOR SIGNS THE FINAL FORM 990 PRIOR TO FILING WITH THE IRS.
Governing documents etc available to public Part VI line 19THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ASSOCIATION'S OFFICE DURING REGULAR BUSINESS HOURS.
List of other fees for services expenses Part IX line 11gPAYMENTS TO TEST, INC, 1088 ROCK ROSE COURT, PARKER CO 80134 FOR DESIGNING AND UPDATING THE GEOLOGY LICENSING EXAMINATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ASBOG FOUNDATIONBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 12711AddressLine1
CityCOLUMBIACity
StateSCState
ZIP Code29211ZIPCode
FieldValueIRS element (for citing)
EIN261834173EIN
Primary ActivitiesFINANCIAL SUPPORT OF GEOLOGY EXAMINATIONPrimaryActivitiesTxt
Legal Domicile StateSCLegalDomicileStateCd
Exempt Code Section501C6ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NONEBusinessNameLine1
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd

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