GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS COMPENSATION FUND: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS COMPENSATION FUND (EIN 58-2016361)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-11-15
- IRS object ID
- 201233209349304843
- 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 | 2012-11-15T14:12:13-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580692043 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAULDIN & JENKINS LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 GALLERIA PARKWAY SE SUITE 1700 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 303395946 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582016361 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARDS ASSOCIATION | BusinessNameLine1 |
| Business Name Line2 | WORKERS' COMPENSATION FUND | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GEOR | NameControl |
| Phone | 7709622985 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEANNIE M HENRY | Name |
| Title | SECRETARY/TREASURER | Title |
| Phone | 7709622985 | Phone |
| Date Signed | 2012-11-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFF T FUCITO | Name |
| PTIN | P00120748 | PTIN |
| Phone | 7709558600 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEANNIE M HENRY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 28038951 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GSBA.COM | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | INTERLOCAL RISK MANAGEMENT AGENCY | TypeOfOrgOtherDescription |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE O FOR COMPLETE DESCRIPTION.THE MISSION OF THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS'COMPENSATION FUND IS TO PARTNER WITH LOCAL SCHOOL SYSTEMS TO PROTECTASSETS AND MINIMIZE LOSSES THROUGH SUPERIOR CUSTOMIZED ALTERNATIVES TOTRADITIONAL INSURANCE WHILE MAINTAINING FINANCIAL INTEGRITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 9 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9570297 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10079313 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1153726 | InvestmentIncomePriorYear |
| Investment Income Current Year | 668808 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10724023 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10748121 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | 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 | 8188426 | OtherExpensePriorYear |
| Other Expenses Current Year | 11831911 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8188426 | TotalExpensesPriorYear |
| Total Expenses Current Year | 11831911 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2535597 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1083790 | RevenuesLessExpensesCY |
| Total Assets BOY | 30654061 | TotalAssetsBOY |
| Total Assets EOY | 33627412 | TotalAssetsEOY |
| Total Liabilities BOY | 17422464 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 20934104 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13231597 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12693308 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS'COMPENSATION FUND IS TO PARTNER WITH LOCAL SCHOOL SYSTEMS TO PROTECTASSETS AND MINIMIZE LOSSES THROUGH SUPERIOR CUSTOMIZED ALTERNATIVES TOTRADITIONAL INSURANCE WHILE MAINTAINING FINANCIAL INTEGRITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 11166449 | Expense |
| Revenue | 10079313 | Revenue |
| Description | DEVELOP, IMPLEMENT, AND ADMINISTER A PROGRAM OF WORKERS' COMPENSATIONSELF INSURANCE FOR ITS MEMBER ORGANIZATIONS.GSBA WORKER'S COMPENSATION FUND OFFERS PROTECTION THROUGH ITS GROUP-SELF-INSURANCE PLANS FOR WORKERS' COMPENSATION. THE ORGANIZATION PARTNERS WITH GEORGIA PUBLIC SCHOOL SYSTEMS AND GOES FAR BEYOND THE NORMAL SERVICE FROM A COMMERCIAL INSURANCE BROKER. THE STAFF BUILDS RELATIONSHIPS WITH ITS MEMBERS AND PROVIDES TRAINING AND INFORMATION TO ASSIST MEMBERS IN SUCCESSFULLY MANAGING THEIR RISKS.THE GSBA WORKERS' COMPENSATION FUND PROVIDES SCHOOL DISTRICTS AN ALTERNATIVE TO PURCHASING TRADITIONAL INSURANCE. KEEPING EMPLOYEES ON THE JOB, WHETHER IT'S IN THE CLASSROOM, ON THE SCHOOL BUS OR IN THE CAFETERIA THROUGH TARGETED LOSS PREVENTION STRATEGIES AND COMPREHENSIVE CLAIMS MANAGEMENT, IS THE KEY TO CONTINUED SUCCESS. | Description |
| Total Program Service Expense | 11166449 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | 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 | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | 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 | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| 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 | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | 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 | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK WILLIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7709622985 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| RONALD HOPKINS | ||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| JOE WHITE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BRETT STANTON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| TONI WILLIAMS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SCOTT COWART | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JAY BRINSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| VERNON PAYNE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CLIFF COLE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BYRON JONES | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JEANNIE M HENRY | ||||||
| SECRETARY/TREASURER | 4.00 | X | 0 | 227419 | 32874 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 227419 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 32874 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| UNDERWRITER'S SAFETY AND CLAIMS | |||||
| 1700 EASTPOINT PARKWAY | LOUISVILLE | KY | 40223 | CLAIMS MANAGEMENT | 264920 |
| MARSH INC | |||||
| PO BOX 100357 | ATLANTA | GA | 30384 | BROKERAGE FEES | 135350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FUND CONTRIBUTIONS | Description |
| Business Code | 525190 | BusinessCode |
| Total Revenue Column | 10079313 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10079313 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10079313 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 666202 | TotalRevenueColumn |
| Exclusion | $666,202 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 17293436 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 17290830 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2606 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2606 | TotalRevenueColumn |
| Exclusion | $2,606 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10748121 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10079313 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $668,808 | ExclusionAmount |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279856 | Total |
| Management And General | 279856 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12000 | Total |
| Management And General | 12000 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10800 | Total |
| Management And General | 10800 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105185 | Total |
| Management And General | 105185 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 257163 | Total |
| Program Services | 257163 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1719 | Total |
| Management And General | 1719 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25878 | Total |
| Management And General | 25878 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4703 | Total |
| Management And General | 4703 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18894 | Total |
| Management And General | 18894 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| ESTIMATED & ACTUAL CLAI | 9114488 | 9114488 |
| SITF ASSESSMENTS | 731494 | 731494 |
| EXCESS INSURANCE COSTS | 450320 | 450320 |
| CLAIMS MANAGEMENT | 314881 | 314881 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 504530 | Total |
| Program Services | 298103 | ProgramServices |
| Management And General | 206427 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11831911 | Total |
| Program Services | 11166449 | ProgramServices |
| Management And General | 665462 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 396249 | BOY |
| EOY | 1403709 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2480247 | BOY |
| EOY | 3044862 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1802950 | BOY |
| EOY | 1859794 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 108859 | BOY |
| EOY | 117885 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25715486 | BOY |
| EOY | 27049847 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150270 | BOY |
| EOY | 151315 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30654061 | BOY |
| EOY | 33627412 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 366802 | BOY |
| EOY | 530067 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55563 | BOY |
| EOY | 244182 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17000099 | BOY |
| EOY | 20159855 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17422464 | BOY |
| EOY | 20934104 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13231597 | BOY |
| EOY | 12693308 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13231597 | BOY |
| EOY | 12693308 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30654061 | BOY |
| EOY | 33627412 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1083790 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 545501 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type2 | X | SupportingOrg509a3Type2 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARD ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581077259 | EIN |
| Type Of Organization | 9 | TypeOfOrganization |
| Listed In Governing Doc | 0 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 1 | OrganizedInUS |
| Amount | $0 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 0 | SumOfAmounts |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE GSBA WORKERS COMPENSATION FUND PROVIDES SUPPORT TO GSBA BY PROVIDING GSBA MEMBER SCHOOL DISTRICTS AN ALTERNATIVE TO PURCHASING TRADITIONAL WORKERS COMPENSATION INSURANCE. | GeneralExplanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CLAIMS RESERVE | $17,998,127 |
| UNALLOCATED LAE RESERVE | $655,637 |
| SITF RESERVE | $1,502,591 |
| DUE TO AFFILIATE | $3,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 20159855 | TotalOfAmounts |
| Total Revenue | 10748121 | TotalRevenue |
| Total Expenses | 11831911 | TotalExpenses |
| Excess Or Deficit For Year | -1083790 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 545501 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 545501 | TotalAdjustments |
| Excess Or Deficit Per FS | -538289 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 11293622 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 545501 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 545501 | RevenueNotRptdF990 |
| Revenue Subtotal | 10748121 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10748121 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 11831911 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 11831911 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 11831911 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE ORGANIZATION HAS NO UNCERTAIN TAX LIABILITIES REPORTED ON THE AUDITED FINANCIAL STATEMENTS UNDER ASC 740-10. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JEANNIE M HENRY | NamePerson |
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 201388 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 20254 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 5777 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 21315 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 11559 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 260293 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | COMPENSATION REPORTED ON SCHEDULE J IS PAID ONLY BY GEORGIA SCHOOL BOARDS ASSOCIATION, INC. THE COMPENSATION REPORTED ON THIS SCHEDULE IS THE TOTAL FOR ALL RELATED ENTITIES. JEANNIE HENRY PRIMARILY PERFORMS SERVICES FOR GEORGIA SCHOOL BOARDS ASSOCATION, INC. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | GEORGIA SCHOOL BOARDS ASSOCIATION, INC. PROVIDES MANAGEMENT SERVICES. | |
| FORM 990, PART VI, SECTION A, LINE 6 | GEORGIA SCHOOL BOARDS ASSOCIATION, INC. AND SEVERAL SCHOOL SYSTEMS IN THE STATE OF GEORGIA ARE MEMBERS OF THE GEORGIA SCHOOL BOARDS ASSOCIATION WORKERS' COMPENSATION FUND. | |
| FORM 990, PART VI, SECTION A, LINE 7A | TRUSTEES ARE ELECTED BY THE MEMBERS OF THE FUND, UNLESS A VACANCY OCCURS DURING THE TERM, IN WHICH CASE THE EXECUTIVE DIRECTOR OF GEORGIA SCHOOL BOARDS ASSOCIATION, INC., WITH INPUT FROM OTHERS, RECOMMENDS INDIVIDUALS FOR THE VACANT TRUSTEE POSITION AND THE EXISTING TRUSTEES VOTE TO ELECT. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE CONTROLLER, EXECUTIVE DIRECTOR AND THE ASSISTANT EXECUTIVE DIRECTOR OF GEORGIA SCHOOL BOARDS ASSOCIATION, INC. AND POSTED FOR TRUSTEE REVIEW PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF TRUSTEES WILL SUBMIT AN ANNUAL REPORT ON A FORM PROVIDED BY THE FUND TO IDENTIFY ANY POTENTIAL CONFLICTS. THE FORMS WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE WHICH WILL DISCUSS ANY POTENTIAL CONFLICT WITH THE INDIVIDUAL TRUSTEE AND, IF NECESSARY, REFER ANY ISSUE OF POTENTIAL VIOLATION OF THE POLICY TO THE BOARD OF TRUSTEES. | |
| REGARDING COMPENSATION: THE FUND HAS NO EMPLOYEES BUT THE BOARD DOES APPROVE MANAGEMENT FEES PAID TO GEORGIA SCHOOL BOARDS ASSOCIATION, INC. WHICH PROVIDES MANAGEMENT SERVICES FOR THE FUND. | ||
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. | |
| FORM 990 PART VII LINE 1A | JEANNIE M. HENRY 40 HOURS RONALD HOPKINS 1 HOUR VERNON PAYNE 1 HOUR | HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 545,501. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990 PART XII LINE 2C | THE ORGANIZATION ESTABLISHED A JOINT AUDIT COMMITTEE THIS YEAR WITH THE GEORGIA SCHOOL BOARDS ASSOCIATION RISK MANAGEMENT FUND FOR THE PURPOSE OF EVALUATING EXTERNAL AUDITOR RELATIONSHIP AND COMMUNICATING WITH OUR AUDITORS. THE AUDIT COMMITTEE IS A JOINT GSBA WORKERS' COMPENSATION FUND/GSBA RISK MANAGEMENT FUND COMMITTEE THAT SERVES AS A TRUSTEES' POINT OF CONTACT FOR THE FINANCIAL AUDITORS. IN ADDITION, THE COMMITTEE MAY ALSO: -PERIODICALLY REVIEW AUDITOR RELATIONSHIP -RESOLVE DISAGREEMENTS BETWEEN MANAGEMENT AND THE AUDITORS REGARDING FINANCIAL REPORTING -RECEIVE AUDIT REPORTS FROM THE AUDITORS |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARD ASSOCIATION INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5120 SUGARLOAF PARKWAY | AddressLine1 |
| City | LAWRENCEVILLE | City |
| State | GA | State |
| ZIP Code | 30043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581077259 | EIN |
| Primary Activities | PROVIDES LEADERSHIP, ADVOCACY AND SERVICES TO LOCAL SCHOOL SYSTEMS. | PrimaryActivities |
| Legal Domicile State | GA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 9 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | 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 | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA SCHOOL BOARDS ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionType |
| Amount Involved | 674861 | AmountInvolved |