NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC (EIN 13-3448166)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2013-06-13
- IRS object ID
- 201331649349300023
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-06-13T13:29:54-07:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133448166 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 6158804200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North Suite 700 | AddressLine1 |
| City | Nashville | City |
| State | TN | State |
| ZIP Code | 372192417 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Michael Bryant | Name |
| Title | CFO | Title |
| Phone | 6158804236 | Phone |
| Date Signed | 2013-06-13 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Kenneth L Bishop | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North Suite 700 | AddressLine1 |
| City | Nashville | City |
| State | TN | State |
| ZIP Code | 37219 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 30966368 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.nasba.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1987 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | NASBA's mission is to enhance the effectiveness and advance the common interest of the Boards of Accountancy. NASBA provides support to Boards of Accountancy by speaking as a trusted collective voice for the Boards on issues of interest and helping Boards perserve the public trust through effective regulation of the accounting profession by supporting the licensing and regulation of Certified Public Accountants by the individual Boards of Accountancy in all fifty states along with the District of Columbia, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico and the U.S. Virgin Islands. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 261 | TotalNbrEmployees |
| Total Nbr Volunteers | 237 | TotalNbrVolunteers |
| Total Gross UBI | 140892 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -24657 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 299102 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 301283 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 25758652 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25942849 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7543324 | InvestmentIncomePriorYear |
| Investment Income Current Year | 122747 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 52968 | OtherRevenuePriorYear |
| Other Revenue Current Year | 140892 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 33654046 | TotalRevenuePriorYear |
| Total Revenue Current Year | 26507771 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 7660 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 21500 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 16607429 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 16092000 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8508302 | OtherExpensePriorYear |
| Other Expenses Current Year | 9071792 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 25123391 | TotalExpensesPriorYear |
| Total Expenses Current Year | 25185292 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 8530655 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1322479 | RevenuesLessExpensesCY |
| Total Assets BOY | 32619309 | TotalAssetsBOY |
| Total Assets EOY | 33356805 | TotalAssetsEOY |
| Total Liabilities BOY | 5826238 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5240114 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26793071 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 28116691 | NetAssetsOrFundBalancesEOY |
| Mission Description | NASBA's mission is to enhance the effectiveness and advance the common interest of the Boards of Accountancy. NASBA provides support to Boards of Accountancy by speaking as a trusted collective voice for the Boards on issues of interest and helping Boards preserve the public trust through effective regulation of the accounting profession by supporting the licensing and regulation of Certified Public Accountants by the individual Boards of Accountancy in all fifty states along with the District of Columbia, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico and the U.S. Virgin Islands. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | Fifty-five jurisdictional government Boards of Accountancy 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 289,000 CPA Examination sections were processed through the National Candidate Database during the twelve months ended July 31, 2012. 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 requirements. By NASBA providing these services, it enables Boards of Accountancy to provide candidates with a positive examination experience while remaining focused on other critical regulatory functions such as enforcement and auditing. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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, and international financial accounting standards to the development of model rules for the member boards' consideration. During the current year, there were 21 such committees and task forces. NASBA also holds conferences designed to bring together and inform members and staff of all the Boards of Accountancy of these topics, as well as regulatory best practices. These include an annual meeting for all 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, legal counsels, and peer review oversight committees related to Boards of Accountancy. There were six conferences held during the year. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CPA's must comply with statutory licensing requirements which includes continuing professional education (CPE). NASBA maintains a National Registry of CPE Sponsors (Registry) which recognizes CPE programs sponsors who make a commitment to meeting the highest CPE program standards. Only learning providers who are committed to offering high quality continuing education programs, that improve a CPA's professional competence, are listed on the Registry. Members of the Registry also qualify as approved providers of CPE for purposes of meeting Board of Accountancy CPE licensing requirements. NASBA also provides tools that assist CPA's and CPA firms in achieving compliance with Board of Accountancy licensing requirements related to CPE. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | As a part of public protection, Boards of Accountancy require that CPA's 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 database of all CPA's in participating states which is populated by official state regulatory data sent from Boards of Accountancy and offers a single-source national database of licensed CPA's. A similar database 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 0 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 57 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 261 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Michael R Bryant CPA | NamePerson |
| Telephone Number | 6158804236 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North | AddressLine1 |
| Address Line2 | Suite 700 | AddressLine2 |
| City | Nashville | City |
| State | TN | State |
| ZIP Code | 372192417 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (32 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Mark P Harris CPA | ||||||||
| Chair | 8 | X | 0 | 0 | 0 | |||
| Michael T Daggett CPA | ||||||||
| Past Chair | 2 | X | 0 | 0 | 0 | |||
| Gaylen R Hansen CPA | ||||||||
| Vice Chair | 2 | X | 0 | 0 | 0 | |||
| Donald H Burkett CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Walter C Davenport CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Richard Isserman CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Carlos E Johnson CPA Ed D | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Theodore W Long Jr CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Kenneth R Odom CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Harry O Parsons CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| E Kent Smoll CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Laurie J Tish CPA | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Jimmy E Burkes CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Jefferson Chickering CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Miley W Glover CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Janice L Gray CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Raymond Johnson CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Telford A Lodden CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Kim Tredinnick CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Karen F Turner Ph D CPA | ||||||||
| Regional Director | 2 | X | 0 | 0 | 0 | |||
| Billy M Atkinson CPA | ||||||||
| Past Chair | 2 | X | 0 | 0 | 0 | |||
| Kathleen J Smith CPA Esq | ||||||||
| Director-at-Large | 2 | X | 0 | 0 | 0 | |||
| Kenneth L Bishop | ||||||||
| President and Chief Executive Officer | 55 | 422585 | 0 | 33093 | X | |||
| David A Costello CPA | ||||||||
| President & Chief Executive Officer (Retired) | 55 | 1211450 | 0 | 33093 | X | |||
| Colleen K Conrad CPA | ||||||||
| Executive Vice President and COO | 50 | 51947 | 0 | 573 | X | |||
| Michael R Bryant CPA | ||||||||
| Senior Vice President and Chief Financial Officer | 50 | 250620 | 0 | 42339 | X | |||
| Edwin F Barnicott | ||||||||
| VP Strategic Planning and Program Mgmt | 40 | 233551 | 0 | 37466 | X | |||
| Alfonzo Alexander | ||||||||
| Chief Relationship Officer; Pres and COO - CPT | 40 | 177349 | 0 | 32163 | X | |||
| Maria-Lisa Caldwell Esq | ||||||||
| Chief Legal Officer; Director, Compliance Services | 40 | 214553 | 0 | 37628 | X | |||
| Louise Dratler Haberman | ||||||||
| Director, Information and Research | 40 | 169091 | 0 | 27019 | X | |||
| Karen Denise Hanley | ||||||||
| President, MAS | 40 | 183220 | 0 | 30509 | X | |||
| Troy A Walker CPA | ||||||||
| Director, Finance and Controller | 40 | 159896 | 0 | 30307 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3074262 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 304190 | TotalOtherCompensation |
| Number Individuals GT100 K | 25 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | Address Line2AddressOfContractor/AddressUS/AddressLine2 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|---|
| Allen Pinnix & Nichols PA | ||||||
| 510 Glenwood Avenue | Suite 301 | Raleigh | NC | 27603 | Attorney | 563843 |
| Endeavor Management | ||||||
| 2700 Post Oak Blvd | Suite 1400 | Houston | TX | 77056 | Project Management Consultant | 128120 |
| VACO LLC | ||||||
| 5410 Maryland Way | Siute 460 | Brentwood | TN | 37027 | Consultant | 165878 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Federated Campaigns | 0 | FederatedCampaigns |
| Membership Dues | 301283 | MembershipDues |
| Fundraising Events | 0 | FundraisingEvents |
| Related Organizations | 0 | RelatedOrganizations |
| Government Grants | 0 | GovernmentGrants |
| All Other Contributions | 0 | AllOtherContributions |
| Noncash Contributions | 0 | NoncashContributions |
| Total Contributions | 301283 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Examination related programs | 541900 | 22899821 | 22899821 | 0 | $0 |
| CPE related programs | 541900 | 2453241 | 2453241 | 0 | $0 |
| Licensing related programs | 541900 | 589787 | 589787 | 0 | $0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25942849 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 615020 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $615,020 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3966324 | Securities |
| Other | 0 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4458597 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -492273 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -492273 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$492,273 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 0 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 0 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 0 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 0 | GrossIncomeGaming |
| Gaming Direct Expenses | 0 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 0 | GrossSalesOfInventory |
| Cost Of Goods Sold | 0 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Sale of mailing lists | 541860 | 36665 | 0 | 36665 | $0 |
| Program services to non-CPA entities | 541900 | 104227 | 0 | 104227 | $0 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 140892 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 26507771 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25942849 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 140892 | UnrelatedBusinessRevenue |
| Exclusion | $122,747 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21500 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1938349 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10577195 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 647049 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2068379 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 861028 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 464785 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59610 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83673 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 390694 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201939 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453363 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 862816 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1316147 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1716987 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 337519 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7574 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 810855 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 138256 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Credit card fees | 1185259 |
| Examination administration costs | 549744 |
| Contribution to NASBA Center for the Public Trust | 150000 |
| Software subscriptions | 160640 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 181931 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25185292 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -14528 | BOY |
| EOY | 2488103 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9647880 | BOY |
| EOY | 5767063 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1931408 | BOY |
| EOY | 1613033 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2500000 | BOY |
| EOY | 2500000 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 274052 | BOY |
| EOY | 309036 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6539200 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4096208 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2735170 | BOY |
| EOY | 2442992 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13015318 | BOY |
| EOY | 15861327 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000000 | BOY |
| EOY | 978089 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1530009 | BOY |
| EOY | 1397162 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32619309 | BOY |
| EOY | 33356805 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4880724 | BOY |
| EOY | 4579900 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7660 | BOY |
| EOY | 21500 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 489278 | BOY |
| EOY | 207697 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 448576 | BOY |
| EOY | 431017 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5826238 | BOY |
| EOY | 5240114 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26793071 | BOY |
| EOY | 28116691 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26793071 | BOY |
| EOY | 28116691 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32619309 | BOY |
| EOY | 33356805 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1322479 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1141 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 1 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 1 | AgentTrusteeEtc |
| Beginning Balance | 24879403 | BeginningBalance |
| Additions During Year | 44192761 | AdditionsDuringYear |
| Distributions During Year | 47527942 | DistributionsDuringYear |
| Ending Balance | 21544222 | EndingBalance |
| Included On FS | 0 | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 28427 | BeginningOfYearBalance |
| Contributions | 56203 | Contributions |
| Investment Earnings Or Losses | 454 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 454 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 84630 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 0 | BeginningOfYearBalance |
| Contributions | 28427 | Contributions |
| Investment Earnings Or Losses | 0 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 28427 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 0 | BeginningOfYearBalance |
| Contributions | 0 | Contributions |
| Investment Earnings Or Losses | 0 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 0 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 0 | BeginningOfYearBalance |
| Contributions | 0 | Contributions |
| Investment Earnings Or Losses | 0 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 0 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 304409 | OtherCostOrOtherBasis |
| Depreciation | 42911 | Depreciation |
| Book Value | 261498 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 1807998 | OtherCostOrOtherBasis |
| Depreciation | 869385 | Depreciation |
| Book Value | 938613 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2983334 | OtherCostOrOtherBasis |
| Depreciation | 1957822 | Depreciation |
| Book Value | 1025512 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 1443459 | OtherCostOrOtherBasis |
| Depreciation | 1226090 | Depreciation |
| Book Value | 217369 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2442992 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred rent credit | $310,725 |
| Capital lease obligation | $120,292 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 431017 | TotalOfAmounts |
| Total Revenue | 26507771 | TotalRevenue |
| Total Expenses | 25185292 | TotalExpenses |
| Excess Or Deficit For Year | 1322479 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 320877 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 0 | DonatedServicesAndFacilities |
| Investment Expenses | 0 | InvestmentExpenses |
| Prior Period Adjustments | 0 | PriorPeriodAdjustments |
| Other | -$319,736 | OtherAmount |
| Total Adjustments | 1141 | TotalAdjustments |
| Excess Or Deficit Per FS | 1323620 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 26723064 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 320877 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | -21911 | OtherRevenues |
| Revenue Not Rptd F990 | 298966 | RevenueNotRptdF990 |
| Revenue Subtotal | 26424098 | RevenueSubtotal |
| Investment Expenses Not Included | 83673 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 0 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 83673 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 26507771 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 25399444 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 297825 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 297825 | ExpensesNotRptdF990 |
| Expenses Subtotal | 25101619 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 83673 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 0 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 83673 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 25185292 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchD_P04_S00_L01b | Schedule D, Part IV, Line 1b | NASBA entered into an agreement with Prometric, Inc. ("Prometric"), a company that provides technology-enabled testing services, and two agreements with the American Institute of Certified Public Accountants ("AICPA") to jointly deliver a computerized uniform CPA Examination. Under the terms of the agreements, NASBA collects from candidates the Prometric and AICPA fees related to the examination. These funds are held in escrow accounts in the names of the respective parties and are distributed when services are provided. The escrowed funds and the related obligations are not included in the financial statements because they do not represent assets or obligations of NASBA. |
| SchD_P05_S00_L04 | Schedule D, Part V, Line 4 | During Fiscal 2011, the NASBA Center for the Public Trust ("CPT"), a related organization and consolidated in NASBA's financial statements, established an endowment fund. The income generated from the endowment fund will be used to benefit the Student Center for the Public Trust and the Ethics Network. |
| SchD_P10_S00_L02 | Schedule D, Part X, Line 2 | As of July 31, 2012, NASBA has accrued no interest or penalities related to uncertain tax positions. 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 2009. |
| SchD_P11_S00_L08 | Schedule D, Part XI, Line 8 | Amortization of software development costs: $-297,825; Loss from equity affiliate: $-21,911 |
| SchD_P12_S00_L02d | Schedule D, Part XII, Line 2d | Loss from equity affiliate |
| SchD_P13_S00_L02d | Schedule D, Part XIII, Line 2d | Amortization of software development costs |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Accounting education research | TypeOfGrant |
| Number Of Recipients | 6 | NumberOfRecipients |
| Amount Of Cash Grant | 21500 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | N/A | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchI_P01_S00_L02 | Schedule I, Part I, Line 2 | The grant recipients submit a periodic report to NASBA which is reviewed by the staff and committee overseeing the grants. These reports describe the progress of the project and how the grant funds have been used. |
| SchI_P03_S00_L00 | Schedule I, Part III | Three grants were awarded during the prior year and an additional three grants were awarded in the current year. Expenses related to all six grants were incurred during the current year. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kenneth L Bishop | |||||||||||||
| 362301 | 0 | 60000 | 0 | 284 | 0 | 21842 | 0 | 12364 | 0 | 456791 | 0 | 0 | 0 |
| David A Costello CPA | |||||||||||||
| 884665 | 0 | 150000 | 0 | 176785 | 0 | 21842 | 0 | 13510 | 0 | 1246802 | 0 | 0 | 0 |
| Michael R Bryant CPA | |||||||||||||
| 215620 | 0 | 35000 | 0 | 0 | 0 | 21842 | 0 | 22278 | 0 | 294740 | 0 | 0 | 0 |
| Edwin F Barnicott | |||||||||||||
| 222551 | 0 | 11000 | 0 | 0 | 0 | 21415 | 0 | 17137 | 0 | 272103 | 0 | 0 | 0 |
| Alfonzo Alexander | |||||||||||||
| 166349 | 0 | 11000 | 0 | 0 | 0 | 14812 | 0 | 18281 | 0 | 210442 | 0 | 0 | 0 |
| Maria-Lisa Caldwell Esq | |||||||||||||
| 204553 | 0 | 10000 | 0 | 0 | 0 | 19268 | 0 | 20746 | 0 | 254567 | 0 | 0 | 0 |
| Louise Dratler Haberman | |||||||||||||
| 159091 | 0 | 10000 | 0 | 0 | 0 | 13639 | 0 | 14282 | 0 | 197012 | 0 | 0 | 0 |
| Karen Denise Hanley | |||||||||||||
| 173220 | 0 | 10000 | 0 | 0 | 0 | 15411 | 0 | 16452 | 0 | 215083 | 0 | 0 | 0 |
| Troy A Walker CPA | |||||||||||||
| 137896 | 0 | 22000 | 0 | 0 | 0 | 12836 | 0 | 18328 | 0 | 191060 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchJ_P01_S00_L01a | Schedule J, Part I, Line 1a | NASBA reimburses first-class travel for the President and Chief Executive Officer and the Chair of the Board of Directors for certain required international travel in which time exceeds the standard length of average domestic travel. NASBA also provides for the travel of the spouse of the President and Chief Executive Officer and the Chair of the Board of Directors. This is pursuant to a long-standing written Spousal Travel and Reimbursement Policy adopted by the Board of Directors in 1995. Such policy provides for certain spousal duties related to the travel events. It was also adopted in writing for the current President and CEO's spouse as part of his contract. NASBA provides for contracted gross-up payments related to the annual employer's retirement plan contribution for those officers whose annual compensation exceeds the limit as set by the Internal Revenue Service. |
| SchJ_P01_S00_L04 | Schedule J, Part I, Line 4 | During the current fiscal year, Karen Denise Hanley entered into a severance agreement. Payments as a part of this severance agreement during the current fiscal year totaled $56,375. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0A_L06 | Form 990, Part VI, Section A, Line 6 | 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. |
| F990_P06_S0A_L07a | Form 990, Part VI, Section A, Line 7a | The Nominating Committee of NASBA shall nominate annually one qulified 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 all of whom are members of the Board of Directors. If the Vice Chair cannot serve as Chair, then the Nominating Committee also shall nominate a candidate for Chair. The Vice Chair becomes the Chair the year after elected as Vice Chair. The member Boards of Accountancy vote on and elect the nominees during the Business Session at the Annual Meeting. |
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | NASBA's governing Board of Directors (Board), its Administration and Finance (A&F) Committee and its Audit Committee have a high concentration of Certified Public Accountants, many of whom would be considered financial experts for purposes of the Form 990. The Form 990 and required schedules are provided to all members of the Board in electronic format to review and provide back comments to management prior to filing. The comments are reviewed by the A&F Chair, who is the Treasurer and also a member of the Executive Committee and Board of Directors, and management. Any changes deemed necessary from the comments are made prior to the Form 990 being filed with the Internal Revenue Service. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | At the start of each fiscal year, each employee and Board of Director member of NASBA is 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. In addition, new vendor relationships are reviewed during the year to determine if any conflicts of interest exist. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The NASBA Executive Compensation Committee is comprised of the Past Chair, the Chair, the Vice Chair, the Treasurer, and one at-large past or present member of the Board of Directors. 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 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 President and CEO, the Compensation Committee undertakes an annual process that includes reviewing comparability data, such as the American Research Compensation Study, and reports prepared by external consultants. All compensation deliberations and decisions regarding the President and CEO are contemporaneously documented in the Executive Committee/Compensation Committee's minutes. This process was last undertaken in October 2012 in consultation with an independent compensation consultant, approved by the Executive Committee/Compensation Committee and ratified by the Board of Directors at its October 2012 meeting. Documentation of the compensation decision is provided to the Chief Financial Officer and Director of Human Resources. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | The governing documents and annual report, which includes the audited financial statements, are available on the NASBA website. The governing documents, Conflicts of Interest Policy, and financial statements are also available upon request. |
| F990_P07_S0A_L01a | Form 990, Part VII, Section A, Line 1a | Alfonzo Alexander spends approximately one-half of his time on activities related to the NASBA Center for the Public Trust (CPT), a related organization. Mr. Alexander is an employee of NASBA. CPT reimburses NASBA for Mr. Alexander's estimated amount of time spent on CPT-related activities. |
| F990_P11_S00_L05 | Form 990, Part XI, Line 5 | Unrealized gain: $320,877; Loss from equity affiliate: $-21,911; Amortization of software development costs: $-297,825 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NASBA Center for the Public Trust | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Fourth Avenue North | AddressLine1 |
| Address Line2 | Suite 700 | AddressLine2 |
| City | Nashville | City |
| State | TN | State |
| ZIP Code | 372192417 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201746267 | EIN |
| Primary Activities | Address the issue of ethics in business, education, public policy and society | PrimaryActivities |
| Legal Domicile State | TN | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| NASBA Center for the Public Trust | ||
| a-iv | 7080 | Actual incurred |
| NASBA Center for the Public Trust | ||
| b | 150000 | Actual paid |
| NASBA Center for the Public Trust | ||
| n | 156917 | Actual incurrend |
| NASBA Center for the Public Trust | ||
| p | 429546 | Actual paid |
Comments