2012-03-15T13:40:56-05:00 2011-06-30 MCGLADREY & PULLEN LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2010-07-01 362210015 NATIONAL SCHOOL BOARDS ASSOCIATION NATI 7038386722 1680 DUKE STREET ALEXANDRIA VA 22314 ANNE L BRYANT 7038386722 2012-03-17 1 WILLIAM E TURCO CPA 3012963600 2010 2016-02-24 21:20:13Z ANNE L BRYANT 1680 DUKE STREET ALEXANDRIA VA 22314 21949440 0 X WWW.NSBA.ORG X 1949 IL TO PROMOTE THE GENERAL ADVANCEMENT OF EDUCATION, TO ENCOURAGE THE ESTABLISHMENT AND MAINTENANCE OF HIGH STANDARDS IN THE CONDUCT AND OPERATION OF THE EDUCATIONAL ENDEAVOR. 23 19 125 0 736238 0 3796557 3680485 18909058 17699827 14694 -16607 448061 306146 23168370 21669851 158320 9000 0 0 14817877 12544866 0 0 510 9771472 8985355 24747669 21539221 -1579299 130630 9263199 7615358 23171857 16672798 -13908658 -9057440 X WORKING WITH AND THROUGH OUR STATE ASSOCIATIONS, NSBA ADVOCATES FOR EQUITY AND EXCELLENCE IN PUBLIC EDUCATION THROUGH SCHOOL BOARD LEADERSHIP. 0 0 3649850 9054650 NATIONAL AFFILIATE SERVICES: LOCAL SCHOOL BOARDS CAN CHOOSE TO AFFILIATE DIRECTLY WITH NSBA THROUGH THE NATIONAL AFFILIATE PROGRAM, WHICH PROVIDES THEM WITH A VARIETY OF BENEFITS INCLUDING PROFESSIONAL DEVELOPMENT OPPORTUNITIES, INFORMATION AND RESEARCH, BEST PRACTICES, NETWORKING OPPORTUNITIES, AND ADVOCACY SERVICES. THE PROGRAM PROVIDES SERVICES TO 1,998 SCHOOL DISTRICTS THROUGHOUT THE UNITED STATES. 3013374 4260961 ANNUAL CONFERENCE: THE ANNUAL CONFERENCE AND EXPOSITION IS THE ONLY NATIONAL EVENT FOR SCHOOL BOARD LEADERS AND ADMINISTRATORS. 7,927 ATTENDEES BENEFITED FROM EDUCATIONAL PROGRAMMING, NETWORKING, AND AN EXHIBIT HALL SHOWCASING THE LATEST EDUCATIONAL PRODUCTS AND SERVICES FROM 273 EXHIBITORS. 2024983 549127 FEDERAL RELATIONS: NSBA'S OFFICE OF FEDERAL ADVOCACY & PUBLIC POLICY REPRESENTS OF THE NATION'S 90,000 LOCAL SCHOOL BOARD MEMBERS BEFORE CONGRESS. SOME OF THE PRIORITY ISSUES INCLUDE: REAUTHORIZATION OF THE ELEMENTARY AND SECONDARY EDUCATION ACT (ESEA); FEDERAL FUNDING FOR EDUCATION; TEACHER AND PRINCIPAL EFFECTIVENESS; INVESTING IN EARLY CHILDHOOD EDUCATION; CHARTER SCHOOLS; SCHOOL VOUCHERS; SCHOOLS AND LIBRARIES PROGRAM OF THE UNIVERSAL SERVICE FUND (E-RATE); SPECIAL EDUCATION (IDEA); AND, CHILD NUTRITION. FEDERAL RELATIONS INCLUDES THE FEDERAL RELATIONS NETWORK CONFERENCE WITH A PARTICIPATION OF 786 ATTENDEES AND THE FEDERAL POLICY COORDINATORS NETWORK OF 99 PARTICIPANTS. 1278497 1386371 AMERICAN SCHOOL BOARD JOURNAL 262070 106548 CAUCUS LIAISON 872707 18824 CENTER FOR PUBLIC EDUCATION 47236 52500 CORPORATE PARTNERSHIPS 773045 767500 COUNCIL OF SCHOOL ATTORNEYS 857986 GRANTS 585154 2000 LEGAL ADVOCACY 31276 140 POLICY RESEARCH 1123148 220702 STATE ASSOCIATION MEMBER SERVICES 227595 11490 TECHNOLOGY LEADERSHIP NETWORK (TLN) 1060714 1269014 TECHNOLOGY + LEARNING CONFERENCE 7119428 3835089 15807635 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 83 0 1 125 1 1 1 0 0 0 0 0 0 0 0 0 X 23 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA IL VA X ROBERT C BILLUPS 7038386750 1680 DUKE STREET ALEXANDRIA VA 22314 MARY BRODERICK 5.00 X X 10000 0 0 C ED MASSEY 1.00 X X 5000 0 0 EARL C RICKMAN III 1.00 X X 20000 0 0 CLARENCE H SAVOIE 1.00 X X 10277 0 0 DAVID A PICKLER 1.00 X X 0 0 0 MIRANDA A BEARD 1.00 X 0 0 0 ANNE M BYRNE 1.00 X 0 0 0 KEVIN E CIAK 1.00 X 0 0 0 KERRY B CLEGG 1.00 X 0 0 0 LINDA R CRANFORD 1.00 X 0 0 0 ANNE L GOLDEN 1.00 X 0 0 0 BARBARA S HAYWOOD 1.00 X 0 0 0 JUDY LAIR 1.00 X 0 0 0 JACKIE MAGNUSON 1.00 X 0 0 0 CYNTHIA MATUS MORRISS 1.00 X 0 0 0 S SCOTT MUELLER 1.00 X 0 0 0 JOHN S PAYNE 1.00 X 0 0 0 BARB RILEY 1.00 X 0 0 0 TIMOTHY R SIVERTSON 1.00 X 0 0 0 JOHN D TUTTLE 1.00 X 0 0 0 KEVIN A CARBO SR 1.00 X 0 0 0 PAUL CHATMAN 1.00 X 0 0 0 SANDRA JENSEN 1.00 X 0 0 0 ANNE L BRYANT 40.00 X 336281 0 141614 JOSEPH VILLANI 40.00 X 248184 0 144311 SUSAN P MERRY 20.00 X 235479 0 184971 LISA A BARTUSEK 40.00 X 163602 0 27316 FRANCISCO M NEGRON 40.00 X 188273 0 42059 MICHAEL A RESNICK 40.00 X 244184 0 57219 MARILEE C RIST 20.00 X 196760 0 150268 SUSAN R BUTLER 40.00 X 121922 0 84535 REGINALD M FELTON 40.00 X 143833 0 76483 ROBIN PRESTON 40.00 X 122651 0 15731 PATRICIA L SCOTT 40.00 X 121272 0 37750 CAROLE A STOVER 40.00 X 135544 0 102468 2303262 0 1064725 15 0 1 0 ARTH PRODUCTION SERVICES INC 899-J AIRPORT PARK RD GLEN BURNIE MD 21601 EVENT PRODUCTION 338238 RR DONNELLEY RECEIVABLES INC 1 SHENANDOAH VALLEY DR STRASBURG VA 22637 PRINTING 325980 FREEMAN PO BOX 650519 DALLAS TX 75265 CONFERENCE & EXPOSITION LOGISTICS 290506 FREEMAN AUDIO VISUAL SOLUTIONS INC PO BOX 650036 DALLAS TX 75265 AUDIO VISUAL EQUIPMENT RENTAL 260893 PRA-DESTINATION MANAGEMENT 290 KING ST STE 11 SAN FRANCISCO CA 94107 TRANSPORTATION SERVICE 212069 8 2473907 561939 644639 3680485 NATIONAL AFFILIATE SER 900099 9054650 8950850 103800 ANNUAL CONFERENCE & EX 900099 4260961 4058839 23122 179000 AMERICAN SCHOOL BOARD 511120 1386371 540863 703008 142500 TECHNOLOGY LEADERSHIP 900099 1280504 1189146 8858 82500 COUNCIL OF SCHOOL ATTO 900099 767500 750200 17300 949841 864841 85000 17699827 6570 6570 63290 63290 206219 103135 103084 103084 103084 153277 176454 -23177 -23177 -23177 MAIL LIST RENTAL 900002 72264 72264 OTHER REVENUE 900099 67508 1250 66258 139772 21669851 16457823 736238 795305 9000 9000 1510289 734933 775356 7459317 4920029 2539288 2188985 1428135 760850 794757 518514 276243 591518 314512 277006 3331 3331 96916 13150 83766 2895568 2281040 614528 8562 3000 5562 743264 586405 156349 510 332521 332521 158307 158307 465562 421533 44029 280656 163158 117498 2591776 2508837 82939 559795 559795 638185 638185 47814 28470 19344 SPOSORSHIP SALES COMMIS 98999 98999 BUSINESS PERSONAL PROPE 47190 47190 ALLOCATED OVERHEAD 0 1214794 -1214794 BAD DEBT EXPENSE 16909 16909 21539221 15807635 5731076 510 6500 6500 2247981 1362628 58425 70564 361668 307828 1138599 602001 14545515 9479678 5450026 5065837 0 200000 9263199 7615358 1522215 954160 6177056 5688672 15472586 10029966 23171857 16672798 X -14979122 -9156814 1070464 99374 -13908658 -9057440 9263199 7615358 X 130630 4720588 X 0 1 1 X 1 1 X 3891431 4007470 6838889 3769557 3680485 22187832 20022983 20687961 19880464 18909058 17682596 97183062 23914414 24695431 26719353 22678615 21363081 119370894 0 0 0 119370894 385715 139715 143116 250417 276079 1195042 385715 139715 143116 250417 276079 1195042 170050 212338 157003 539391 24300129 24835146 27032519 23141370 21796163 121105327 0.98570 0.99140 0.00990 0.00860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 86119 1 13150 0 1 68434 1 395926 0 563629 0 1350000 1350000 7253895 5146324 2107571 82494 16499 65995 3476989 2865722 611267 2382137 1451133 931004 5065837 ACCRUED PENSION LIABILITY 9995558 SECURITY DEPOSITS 34408 10029966 21669851 21539221 130630 4720588 4720588 4851218 21796163 0 21796163 -126312 -126312 21669851 21665533 126312 126312 21539221 0 21539221 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: NSBA IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, NSBA QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. NSBA HAS CERTAIN UNRELATED BUSINESS ACTIVITIES FOR ADVERTISING THAT ARE SUBJECT TO FEDERAL AND VIRGINIA INCOME TAXES. NO PROVISION FOR INCOME TAXES WAS REQUIRED FOR THE YEAR ENDED JUNE 30, 2011, AS THESE ACTIVITIES GENERATED NO NET UNRELATED BUSINESS INCOME. NSBA HAS A NET OPERATING LOSS (NOL) CARRYFORWARD THAT WAS GENERATED BY LOSSES ON ITS UNRELATED BUSINESS ACTIVITIES, AND IS AVAILABLE TO BE APPLIED AGAINST FUTURE TAXABLE INCOME. LOSSES INCURRED IN TAX YEARS BEGINNING AFTER AUGUST 6, 1997, ARE ALLOWED TO BE CARRIED FORWARD FOR 20 YEARS FOLLOWING THE YEAR OF THE LOSS. THE AMOUNT AND THE RELATED EXPIRATION DATES OF THE NOL, WHICH ARE AVAILABLE TO BE CARRIED FORWARD AT JUNE 30, 2011, IS $77,959, OF WHICH $74,939 AND $3,020 EXPIRE IN THE YEARS ENDING JUNE 30, 2028 AND 2029, RESPECTIVELY. A DEFERRED TAX ASSET HAS NOT BEEN RECORDED FOR THE TAX BENEFIT OF THESE NOL'S AS THEY ARE COMPLETELY OFFSET BY A VALUATION ALLOWANCE. NSBA COMPLIES WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, NSBA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. NSBA IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS AND THEREFORE, NO TAX LIABILITIES HAVE BEEN RECORDED AS OF JUNE 30, 2011, OR ANY RELATED INTEREST AND PENALTIES INCLUDED IN THE BALANCE SHEET OR STATEMENT OF ACTIVITIES. GENERALLY, NSBA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: DEFINED BENEFIT PENSION PLAN CHANGES 4,720,588. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT REPORTED ON LINE 7C -23,177. RENTAL EXPENSES REPORTED ON LINE 6B -103,135. PART XIII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT REPORTED ON LINE 7C 23,177. RENTAL EXPENSES REPORTED ON LINE 6B 103,135. 1 SCHOLARSHIP 9 9000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: NSBA REQUIRES ITS GRANTEES TO PERFORM THE FOLLOWING PROCEDURES TO MONITOR THE USE OF GRANT FUNDS INSIDE THE UNITED STATES: 1) SUBMITTING TIMELY QUARTERLY REPORTS ABOUT ACTIVITIES AND ACCOMPLISHMENTS IN THEIR STATES AS WELL AS ANY UPDATES AND/OR AMENDMENTS TO THEIR STATE PLANS; 2) REPORTING ON ANY LOBBYING ACTIVITIES UNDERTAKEN AS A PART OF NSBA GRANTS INCLUDING, A) THE AMOUNT OF FUNDS EXPENDED, AND B) A BRIEF NARRATIVE DESCRIPTION OF THE ACTIVITY; 3) PUBLISHING A FINAL GRANT REPORT DETAILING LESSONS LEARNED WITH RECOMMENDATIONS FOR STATE POLICIES DERIVED FROM LOCAL DISTRICT EXPERIENCES. X 1 1 X X 1 0 0 0 0 0 0 0 0 ANNE L BRYANT 336281 0 0 0 0 0 134690 0 7560 0 478531 0 0 0 JOSEPH VILLANI 239184 0 0 0 9000 0 143423 0 1524 0 393131 0 0 0 SUSAN P MERRY 78493 0 0 0 156986 0 171099 0 14508 0 421086 0 0 0 LISA A BARTUSEK 163602 0 0 0 0 0 5848 0 21468 0 190918 0 0 0 FRANCISCO M NEGRON 188273 0 0 0 0 0 35135 0 7560 0 230968 0 0 0 MICHAEL A RESNICK 244184 0 0 0 0 0 43347 0 14508 0 302039 0 0 0 MARILEE C RIST 65587 0 0 0 131173 0 150268 0 636 0 347664 0 0 0 SUSAN R BUTLER 121922 0 0 0 0 0 77611 0 7344 0 206877 0 0 0 REGINALD M FELTON 143833 0 0 0 0 0 75595 0 1392 0 220820 0 0 0 PATRICIA L SCOTT 121272 0 0 0 0 0 30826 0 7356 0 159454 0 0 0 CAROLE A STOVER 135544 0 0 0 0 0 81444 0 21516 0 238504 0 0 0 PART I, LINE 1A CLARENCE H. SAVOIE RECEIVED TAXABLE TRAVEL FOR COMPANION IN THE AMOUNT OF $277.19. PART I, LINE 4A SUSAN P. MERRY RECEIVED SEVERANCE PAYMENT IN THE AMOUNT OF $279,510. MARILEE C. RIST RECEIVED SEVERANCE PAYMENT IN THE AMOUNT OF $231,776. FORM 990, PART III, LINE 1, CONTINUATION OF MISSION STATMENT NSBA'S VISION FOR PUBLIC EDUCATION: THE NATIONAL SCHOOL BOARDS ASSOCIATION BELIEVES LOCAL SCHOOL BOARDS ARE THE NATION'S PREEMINENT EXPRESSION OF GRASS ROOTS DEMOCRACY AND THAT THIS FORM OF GOVERNANCE OF THE PUBLIC SCHOOLS IS FUNDAMENTAL TO THE CONTINUED SUCCESS OF PUBLIC EDUCATION. ADEQUATELY FUNDED, STUDENT-CENTERED PUBLIC SCHOOLS WILL PROVIDE, IN A SAFE AND SUPPORTIVE ENVIRONMENT, A COMPREHENSIVE EDUCATION FOR THE WHOLE CHILD AND WILL PREPARE ALL OF AMERICA'S CHILDREN FOR A LIFETIME OF LEARNING IN A DIVERSE, DEMOCRATIC SOCIETY AND AN INTERDEPENDENT GLOBAL ECONOMY. BY FOCUSING ON RAISING STUDENT ACHIEVEMENT AND BY ACTIVITY ENGAGING THE COMMUNITY, SCHOOL BOARDS WILL PROVIDE LEADERSHIP FOR ACADEMIC SUCCESS IN THE NATION'S PUBLIC SCHOOLS. AMERICA'S SCHOOL BOARDS, BY CREATING A VISION OF EXCELLENCE AND EQUITY FOR EVERY CHILD, WILL PROVIDE PERFORMANCE-ORIENTED SCHOOLS THAT MEET TODAY'S PROBLEMS AS WELL AS THE CHALLENGES OF TOMORROW. FORM 990, PART VI, SECTION A, LINE 6 ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. THE AFFILIATE CATEGORY SHALL CONSIST OF FIVE CLASSES: A) NATIONAL AFFILIATES B) ORGANIZATION AFFILIATES C) SUSTAINING AFFILIATES D) FOUNDATION AFFILIATES E) FEDERAL AFFILIATES FORM 990, PART VI, SECTION A, LINE 7A ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. THE AFFILIATE CATEGORY SHALL CONSIST OF FIVE CLASSES: A) NATIONAL AFFILIATES B) ORGANIZATION AFFILIATES C) SUSTAINING AFFILIATES D) FOUNDATION AFFILIATES E) FEDERAL AFFILIATES FORM 990, PART VI, SECTION A, LINE 7B THE CONSTITUTION AND BYLAWS OF NSBA MUST BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS INITIALLY REVIEWED IN DETAIL BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND MANAGEMENT. FURTHERMORE, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 WAS PROVIDED TO ALL NSBA BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C NSBA REQUIRES ITS BOARD OF DIRECTORS TO SUBMIT ANNUAL REPORTS DISCLOSING CONFLICT OF INTEREST. THE REPORTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE, WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S) AND, IN THE ABSENCE OF RESOLUTION, REFER THEM TO THE BOARD OF DIRECTORS. WHILE NSBA DOES NOT REQUIRE ITS KEY EMPLOYEES TO SUBMIT A CONFLICT OF INTEREST AFFIDAVIT ANNUALLY, ALL NSBA EMPLOYEES ARE GOVERNED BY THE CONFLICT OF INTEREST POLICY THAT STATES THAT "NO MEMBER OF THE NSBA STAFF MAY ACCEPT ANY GIFT OF PROPERTY, SERVICES, OR MONEY AS AN INDUCEMENT TO PROMISING OR PROVIDING NSBA BUSINESS TO AN OFFEROR. TO ENSURE THE INTEGRITY OF BUSINESS RELATIONSHIPS, NSBA STAFF MEMBERS ARE ALSO PROHIBITED FROM SOLICITING GIFTS OR SERVICES UNRELATED TO NSBA FROM ANY ENTITY OR PERSON WITH WHOM NSBA CONDUCTS BUSINESS." FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE PAY STRUCTURE INCORPORATED IN NSBA'S ANNUAL BUDGET. THE PAY STRUCTURE, WHICH IS ANNUALLY ADJUSTED FOR COST OF LIVING INDEXES, SHOWS PAY LEVELS AND CORRESPONDING PAY RANGES FOR TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES EXCEPT FOR THE EXECUTIVE DIRECTOR. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: DEFINED BENEFIT PENSION PLAN CHANGES 4,720,588. TOTAL TO FORM 990, PART XI, LINE 5: 4,720,588.