2024-11-15T12:14:53+00:00 2023-12-31 440160260 Forvis Mazars LLP 1410 Spring Hill Road Suite 500 Tysons VA 22102 990 2023-01-01 366124610 Association of School Business Officials International ASSO 7034780405 11160 C-1 South Lakes Dr 808 Reston VA 20191 James Rowan CEO/Executive Director 2024-11-15 true Amy Bibby P00445891 7039700400 2024-11-14 2023 2024-10-15 13:58:12Z X James Rowan 11160 C-1 South Lakes Dr 808 Reston VA 20191 5024225 false 3239 X WWW.ASBOINTL.ORG X 1986 VA ASBO INTERNATIONAL'S MISSION IS TO LEAD THE PROFESSION OF SCHOOL BUSINESS FORWARD. THROUGH OUR PROFESSIONAL GROWTH OPPORTUNITIES, PROGRAMS, AND SERVICES, WE PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGEMENT PRACTICES. WE PROVIDE A GLOBAL NETWORK OF SUPPORT THAT ENHANCES OUR MEMBERS' ABILITY TO COLLABORATE AND LEAD WITH A GLOBAL PERSPECTIVE. WE ARE DEDICATED TO SUPPORTING SCHOOL BUSINESS OFFICIALS AND PROVIDING THE RESOURCES THEY NEED TO EFFECTIVELY USE EDUCATIONAL RESOURCES - ULTIMATELY ENSURING EVERY STUDENT HAS THE OPPORTUNITY TO RECEIVE A QUALITY EDUCATION. 9 9 25 0 476936 0 908014 1129434 1845387 3250143 61541 141326 326538 503322 3141480 5024225 0 0 0 0 1777627 2693891 0 0 0 2351357 3392874 4128984 6086765 -987504 -1062540 8517607 7978161 1853059 2303416 6664548 5674745 ASBO INTERNATIONAL'S MISSION IS TO LEAD THE PROFESSION OF SCHOOL BUSINESS FORWARD. THROUGH OUR PROFESSIONAL GROWTH OPPORTUNITIES, PROGRAMS, AND SERVICES, WE PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGEMENT PRACTICES. WE PROVIDE A GLOBAL NETWORK OF SUPPORT false false 3241030 2060764 Various other programs 1051319 1016761 annual meetings: meeting for members to discuss association activities, provide forum for fellowship activities amongst members, and provide an educational forum that includes workshops and presentations related to education and education management. 298754 172618 professional development: the goal of the professional development program is to foster continuous learning throughout the year in order to help members reduce costs, optimize revenues, and effectively direct school district resources to improve teaching and learning for all students in K-12 schools. The professional development program includes the annual meeting & Expo (the educational sessions of which are recorded and made available to school business in over 15,000 districts); the executive leadership forum, providing executive-level leadership development to approximately 300 school business leaders annually; the eagle institute, which offers history-based leadership development to approximately 45 school business leaders annually; and the global school business network, a professional networking platform that connects nearly 10,000 school business professionals. 4591103 true true false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 35 0 true 25 true true true false false false false false false false false false false false X 9 9 false false false false true true false true false false true true true true true true true true true true false IL X X Melissa Williams 7037087071 11160 C-1 South Lakes Dr 808 Reston VA 20191 Aubrey Kirkpatrick Director 1.0 X 0 0 0 Bill Sutter Immediate Past President 1.0 X 0 0 0 John Hutchison President 1.0 X 0 0 0 Karen Smith Director 1.0 X 0 0 0 Lynn Knight Director 1.0 X 0 0 0 Mike Barragan Director 1.0 X 0 0 0 Ryan Stechschulte Vice President 1.0 X 0 0 0 Sharie Lewis Director 1.0 X 0 0 0 Wanda Erb Director 1.0 X 0 0 0 David Lewis Executive Director 37.5 X 217194 0 4680 Sabrina Soto Chief Business & Leadership Officer 37.5 X 210304 0 28882 Siobhan McMahon Chief Operations Officer/Interim Executive Director 37.5 X 244521 0 34462 Allison Barton-Kramer Director of Certification & Financial Programs 37.5 X 106036 0 33200 Cristin Watson Director of Education 37.5 X 118296 0 21467 Jacyln Wallenstein Director of Membership, Engagement & Outreach 37.5 X 110113 0 27163 1006464 0 149854 6 false true false Gaylord National Resort & Convention Center PO Box 402642 Atlanta GA 30384 Lodging and Event Space 275134 Hyatt Regency San Antonio 123 Losoya St San Antonio TX 78205 Lodging and Event Space 210777 Modern Litho PO Box 2170 Jefferson City MO 62102 Printing and Mailing services 124204 3 104879 1024555 1129434 Membership 900099 853931 853931 Certificate of excellence 900099 749235 749235 annual meeting 900099 679136 679136 exhibits 900099 260875 260875 Executive Leadership Forum 900099 257320 257320 449646 449646 0 0 3250143 141326 141326 7250 7250 0 7250 7250 0 0 19136 19136 19136 ADVERTISING 541800 476936 476936 0 0 0 0 476936 5024225 3250143 476936 167712 740043 535166 204877 1403411 1154091 249320 28149 22539 5610 522288 426998 95290 232468 149223 83245 19264 12365 6899 15000 15000 588278 451330 136948 0 235763 151338 84425 339410 230080 109330 276572 225421 51151 111942 111942 328512 249340 79172 1012141 950745 61396 7608 7608 137487 137487 46165 46165 Contributions/Dues 19819 18561 1258 Mail House Fees 10201 8003 2198 Fees/ Admissions 6704 5903 801 Bad debt 5540 5540 0 0 0 0 6086765 4591103 1495662 0 1222482 1052106 4921310 4504049 486591 567471 0 0 0 135525 214101 2272950 706765 1649066 1566185 0 0 102633 74249 8517607 7978161 295186 776394 1455240 1452773 0 102633 74249 1853059 2303416 X 6664546 5674745 6664546 5674745 8517605 7978161 -1062540 72739 0 X X false true X true false X 1179182 1017771 1330151 908014 1129434 5564552 3024030 1782278 2640472 1845387 3250143 12542310 0 0 0 4203212 2800049 3970623 2753401 4379577 18106862 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18106862 221973 136216 76959 61541 141326 638015 0 221973 136216 76959 61541 141326 638015 0 0 0 0 3786 19136 22922 4425185 2936265 4047582 2818728 4540039 18767799 0.9648 0.9442 0.03 0.0544 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 3786.0, COLUMN E - 19136.0, COLUMN F - 22922.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6121 61808 67929 4523174 4591103 379555 0 94889 0 0 353402 394534 303233 379555 1430724 2146086 35085 65351 65835 67929 234200 88351 98634 75808 94889 357682 536523 6059 4223 6979 6121 23382 Schedule C, Part II-A, Line 1a, Column (a) Grassroots expenditures include ASBO lobbying communications in public channels (SBDaily newsletter, Social Media, and press releases). Schedule C, Part II-A, Line 1b, Column (a) Direct expenditures include ASBO lobbying communications to lobbying contacts (Hill staff/officials), coalition lobbying strategy calls, and communications to dues-paying members (via Accents, SBA magazine, Webinars/Presentations, SBLeader, etc.) Also includes costs for ASBO's Legislative Advocacy Conference and the proportional amount of staff hours and wages spent on lobbying activities. Mixed lobbying activities were minimal and split between grassroots and direct lobbying expenditures in Lines 1A and 1B (such as expenses for creating ASBO's legislative brochure, distributing a survey and report assessing members' needs during COVID-19, as well as for ASBO's membership dues with the Committee for Education Funding [20% of dues go to lobbying activities]. Costs were split 50/50 for direct and grassroots lobbying expenditures.) 128900 128900 1722284 355941 1366343 36629 19825 16804 385137 330999 54138 1566185 Lease Liability 74249 74249 X 5096964 72739 0 72739 5024225 0 0 5024225 6086765 0 0 6086765 0 0 6086765 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION HAS DETERMINED THAT THEY DO NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF December 31, 2023. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Expense in revenues - Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Expense in revenues - X true true X X X X true false false false false false false false false David Lewis Executive Director 217194 0 0 0 0 0 3125 0 1555 0 221874 0 0 0 Siobhan McMahon Chief Operations Officer/Interim Executive Director 219909 0 24612 0 0 0 13425 0 21037 0 278983 0 0 0 Sabrina Soto Chief Business & Leadership Officer 189039 0 21265 0 0 0 11599 0 17283 0 239186 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE ORGANIZATION PERMITS THE TRAVEL OF COMPANIONS FOR OFFICERS. IF A BUSINESS PURPOSE IS NOT MET THE AMOUNT IS TAXABLE TO THE OFFICER. Schedule J, Part I, Line 4a Severance or change-of-control payment David Lewis - $187,500 Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS MEMBERS. ACTIVE MEMBERS OF THE ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL CAN ELECT DIRECTORS TO THE ASSOCIATION GOVERNING BOARD. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACTIVE MEMBERS OF ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL CAN ELECT DIRECTORS TO THE ASSOCIATION GOVERNING BOARD. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE ASSOCIATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. Form 990, Part VI, Line 11b Review of form 990 by governing body PRIOR TO FILING, THE FORM 990 IS ELECTRONICALLY PROVIDED TO THE GOVERNING BOARD. Form 990, Part VI, Line 12c Conflict of interest policy ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST ARE REVIEWED BY THE GOVERNING BODY AND APPROPRIATE CORRECTIVE ACTION IS TAKEN. CONFLICTED INDIVIDUALS ARE RECUSED IF APPROPRIATE. Form 990, Part VI, Line 15a Process to establish compensation of top management official SALARIES OF EXECUTIVE DIRECTOR/CEO OR TOP MANAGEMENT OFFICIALS ARE REVIEWED ANNUALLY AND COMPARED TO LOCAL AND NATIONAL DATA SAMPLES BY THE BOARD OF DIRECTORS. SALARIES OF OTHER OFFICERS OR KEY EMPLOYEES ARE ALSO REVIEWED ANNUALLY AND COMPARED TO LOCAL AND NATIONAL DATA SAMPLES BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 18 How forms are made available to the public FORM 1024 AND FORMS 990 AND 990T ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE ITEMS ARE ALSO REVIEWED AT BOARD MEETINGS AS WELL AS IN AN ANNUAL REPORT AND PROVIDED UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Meritous Budget Awards - Total Revenue: 175435, Related or Exempt Function Revenue: 175435, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; ALL OTHER PROGRAM SERVICE REVENUE - Total Revenue: 190879, Related or Exempt Function Revenue: 190879, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Eagle Institute - Total Revenue: 83332, Related or Exempt Function Revenue: 83332, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XII, Line 2c Change of oversight process or selection process THE AUDIT COMMITTEE, WHICH IS MADE UP OF THE BOARD OFFICERS, REVIEWS AUDIT, BUDGET, AND ALL FINANCIALS, AS WELL AS REVIEW AUDITOR RECOMMENDATIONS. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.