2024-10-25T15:19:14-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2023-01-01 680380952 WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS WEST 2062095267 2150 N 107TH STREET 330 SEATTLE WA 98133 ROBERT BRADSHAW TREASURER 2062095267 2024-10-25 1 0 ROBERT WILLIAMS P01345960 5712279500 2024-10-24 2023 2024-10-15 13:58:12Z X WACUBO ROBERT BRADSHAW 4333 BROOKLYN AVE NW UW TOWER 11TH FLOOR BOX 359441 SEATTLE WA 98133 1843167 0 X WWW.WACUBO.ORG X 1996 CA TO HELP MEMBERS DEVELOP PROFESSIONALLY AND TO EXPLORE ISSUES AND TRENDS IN HIGHER EDUCATION. 19 19 0 66 0 0 0 0 1517523 1769565 24965 -90678 0 0 1542488 1678887 0 0 0 0 0 0 0 0 0 1781201 1787438 1781201 1787438 -238713 -108551 1321831 1457562 280320 260783 1041511 1196779 X WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS' (WACUBO) MISSION IS TO OFFER OPPORTUNITIES TO MEMBERS TO DEVELOP PROFESSIONALLY, TO EXPLORE ISSUES AND TRENDS IN HIGHER EDUCATION, AND TO ENGAGE WITH COLLEAGUES TO SHARE THEIR EXPERTISE. THIS MISSION IS FULFILLED THROUGH PROFESSIONAL DEVELOPMENT ACTIVITIES, INCLUDING AN ANNUAL CONFERENCE, AN INSTITUTE, A SERIES OF WORKSHOPS, AND THROUGH NETWORKING AND LEADERSHIP OPPORTUNITIES. 0 0 1031060 988416 ANNUAL CONFERENCE: THE WACUBO ANNUAL CONFERENCE IS A PROFESSIONAL DEVELOPMENT PROGRAM FOR BUSINESS OFFICERS IN HIGHER EDUCATION. EACH CONFERENCE HAS A THEME AND SPEAKERS ARE SELECTED FROM A NATIONAL POOL TO ADDRESS CURRENT ISSUES PERTINENT TO BUSINESS OFFICER IN HIGHER EDUCATION. PARTICIPANTS LEARN FROM SPEAKERS AND FROM EACH OTHER. ATTENDANCE HAS AVERAGED 512 PARTICIPANTS OVER THE PAST FOUR YEARS. 212359 249983 BUSINESS MANAGEMENT INSTITUTE:THE BUSINESS MANAGEMENT INSTITUTE (BMI) IS AN ANNUAL PROFESSIONAL DEVELOPMENT PROGRAM HELD ON THE CAMPUS OF THE UNIVERSITY OF CALIFORNIA, SANTA BARBARA. BMI PROVIDES IN-DEPTH PROFESSIONAL DEVELOPMENT ON SEVERAL TOPICS OF RELEVANCE FOR BUSINESS OFFICERS IN HIGHER EDUCATION. THE FACULTY MEMBERS FOR BMI ARE PROFESSIONALS OF ACADEMIA REGARDED FOR THEIR KNOWLEDGE OF HIGHER EDUCATION MANAGEMENT AND LEADERSHIP ISSUES. THE CURRICULA FOR BMI IS CONTINUALLY UPDATED AND REFINED TO ADDRESS PRIMARY AND CURRENT ISSUES FACING WACUBO MEMBERS. 151890 204692 WORKSHOPS: WACUBO ALSO OFFERS A SERIES OF ONE TO TWO DAY PROFESSIONAL DEVELOPMENT WORKSHOPS THROUGHOUT THE YEAR ON SPECIFIC TOPICS OF INTEREST TO MEMBERS. 168352 326474 MEMBERSHIP PROVIDES A NUMBER OF BENEFITS TO THE MEMBERS INCLUDING ACCESS TO THE EDUCATIONAL OFFERINGS AND THE ANNUAL CONFERENCE (IN NORMAL YEARS). ALSO OFFERED TO MEMBERS: A JOB BOARD, WACUBO HAPPY HOURS, WACUBO LISTSERVS, PROFESSIONAL EDUCATION SCHOLARSHIPS, VOLUNTEER OPPORTUNITIES, THE CAMPUS BUSINESS OFFICER BENCHMARKING TOOL AND THE ACCESS TO THE MEMBER DIRECTORY 168352 326474 1563661 1 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 1 0 0 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 0 CA X X SBI ASSOCIATION MANAGEMENT 2062095267 2150 N 107TH ST SUITE 330 SEATTLE WA 98133 X LUPE VALENCIA PRESIDENT 8.00 X X 0 0 0 BRAD BACA PAST PRESIDENT 2.00 X X 0 0 0 MICHAEL CLUNE 1ST VP 2.00 X X 0 0 0 ROBYN PENNINGTON 2ND VP 2.00 X X 0 0 0 LORI SEAGER 3RD VP 1.00 X X 0 0 0 ROBERT BRADSHAW TREASURER 3.00 X X 0 0 0 CALLIE JUAREZ SECRETARY 2.00 X X 0 0 0 LINDA KOSTEN CDRIC AT LARGE 3.00 X 0 0 0 LYNN VALENTER SMALL INSTITUTES AT LARGE 2.00 X 0 0 0 LINDA CORDIER COMMUNITY COLLEGES AT LARGE 2.00 X 0 0 0 MONICA KANE AT LARGE APPOINTED 2.00 X 0 0 0 DAVID TAMANAHA AT LARGE APPOINTED 2.00 X 0 0 0 JEFF RATJE AT LARGE APPOINTED 2.00 X 0 0 0 TERESA COSTANTINITIS PAST PAST PRESIDENT 2.00 X 0 0 0 ROBERT BRADSHAW FINANCE COMMITTEE CHAIR 2.00 X 0 0 0 SARA REED PDSC CHAIR 2.00 X 0 0 0 MATT SKINNER AUDIT COMMITTEE CHAIR 2.00 X 0 0 0 NICHOL LUOMA BUSINESS PARTNERS STEERING COMMITTEE CHAIR 2.00 X 0 0 0 PATRICIA ANDERSON DIVERSITY, EQUITY & INCLUSION CHAIR 2.00 X 0 0 0 0 0 0 0 0 0 0 ARIZONA BILTMORE 2400 EAST MISSOURI PHOENIIX AZ 85016 EVENT VENUE AND AV 475000 SBI ASSOCIATION MANAGEMENT 2150 N 107TH ST SUITE 330 SEATTLE WA 98133 ASSOCIATION EVENT AND FINANCE MANAGEMENT 309000 2 SPONSORSHIPS 900099 538406 538406 ANNUAL CONFERENCE 900099 450010 450010 MEMBERSHIP DUES 900099 287417 287417 BUSINESS MGMT. INST. 611430 249983 249983 WORKSHOPS 611430 203349 203349 40400 40400 1769565 23602 23602 50000 164280 -114280 -114280 -114280 1678887 1769565 0 -90678 397497 298123 99374 24919 24919 115555 115555 3000 3000 53785 12735 41050 27658 13750 13908 21150 21150 1002654 1002654 6758 3821 2937 MISCELLANEOUS 85584 45584 40000 BOARD AND COMMITTEES 44688 44688 DUES & SUBSCRIPTIONS 2589 1000 1589 GIFTS & AWARDS 1601 1601 1787438 1563661 223777 0 26784 152680 24815 173429 84938 1096803 1219944 1321831 1457562 30935 5767 249385 255016 280320 260783 X 1041511 1196779 1041511 1196779 1321831 1457562 -108551 263819 0 X 0 1 X 1 0 X 545982 545982 1145617 477858 806322 1517523 1769570 5716890 1691599 477858 806322 1517523 1769570 6262872 218500 20000 136931 150000 223500 748931 16723 19222 35945 218500 20000 153654 169222 223500 784876 5477996 17742 19269 20123 21362 23602 102098 17742 19269 20123 21362 23602 102098 140 140 1709481 497127 826445 1538885 1793172 6365110 0.86060 0.86150 0.01600 0.01600 X 0 X 1942706 263819 263819 1678887 0 1678887 1787438 0 1787438 0 1787438 PART X, LINE 2: WACUBO IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED AS OF DECEMBER 31, 2023 AND 2022, AS WACUBO HAD NO NET UNRELATED BUSINESS INCOME. WACUBO'S INCOME TAX RETURN IS SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. WACUBO IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION A, LINE 1A THE COMMITTEES ARE COMBINED WITH A BOARD REPRESENTATIVE AS WELL AS WACUBO MEMBERS. IF THEIR ACTIONS ARE WITHIN BUDGET AND WITHIN THE SCOPE OF SERVICES WITH THE MANAGEMENT FIRM, THEN THEY CAN RUN WITH THEIR PROGRAMING. IF ANYTHING IS OUTSIDE OF BUDGET OR SCOPE, THEY WOULD NEED TO GET BOARD APPROVAL. FORM 990, PART VI, SECTION A, LINE 3 WACUBO HAS CONTRACTED WITH SBI ASSOCIATION MANAGEMENT TO PROVIDE MANAGEMENT SERVICES TO THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 WACUBO HAS VOTING MEMBERS. THERE ARE THREE CLASSES OF INSTITUTIONAL MEMBERS: MEMBER INSTITUTIONS, ASSOCIATE, AND PROVISIONAL; AND TWO CLASSES OF NON-INSTITUTIONAL MEMBERS: HONORARY AND SUBSCRIBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER INSTITUTIONS ARE THE ONLY CLASS OF MEMBERS WHO HAVE THE RIGHT TO CAST A VOTE, AS SET FORTH IN THE BYLAWS, ON THE ELECTION OF DIRECTORS, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND IT'S PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. THE MEMBERS VOTE TO APPROVE THE BOARD ELECTION SLATE. FORM 990, PART VI, SECTION A, LINE 7B CHANGES IN THE BYLAWS SHALL BE APPROVED BY THE MEMBERS, ONE VOTE PER MEMBERSHIP, UPON APPROPRIATE NOTICE PER THE BYLAWS. MEMBER INSTITUTIONS IS THE ONLY CLASS OF MEMBERSHIP WITH THE POWER TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B STAFF FIRST REVIEWS, AND THEN THE TREASURER. WHEN THEY ARE SATISFIED WITH THE 990 IT IS PRESENTED TO THE BOARD AS AN FYI, AND THEN IT SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS (WACUBO) BOARD OF DIRECTORS HAS ESTABLISHED A POLICY THAT REQUIRES ALL BOARD OF DIRECTORS, OFFICERS, VOLUNTEER LEADERS, AND KEY EMPLOYEES TO COMPLETE AND SUBMIT AN ANNUAL STATEMENT OF DISCLOSURE DETAILING ANY FACTS OR CIRCUMSTANCES THAT MIGHT CONSTITUTE A CONFLICT OF INTEREST. THE WACUBO SECRETARY SOLICITS THE WACUBO CONFLICT OF INTEREST STATEMENT OF DISCLOSURE FROM ALL REQUIRED PARTIES AND PROVIDES IT TO THE WACUBO AUDIT COMMITTEE FOR REVIEW AND FOLLOW-UP AS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 WACUBO'S DAILY ACTIVITIES ARE CARRIED OUT BY THE STAFF OF ITS MANAGEMENT COMPANY, AS WELL AS VOLUNTEERS AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 WACUBO MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.