2026-09-23T11:53:09-05:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 366124610 ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL ASSO 7034780405 11160 C-1 SOUTH LAKES DR 808 RESTON VA 20191 JAMES ROWAN CEO/EXECUTIVE DIRECTOR 7034780405 2026-09-23 1 1 ERIN CRANMER P01712644 2023319880 2026-09-16 2024 X JAMES ROWAN 11160 C-1 SOUTH LAKES DR 808 RESTON VA 20191 11085955 0 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. 10 9 29 155 0 0 1129434 1218596 3250143 4474863 141326 781849 503322 4141 5024225 6479449 0 12500 0 0 2693891 2768188 0 0 0 3392874 3477824 6086765 6258512 -1062540 220937 7978161 7820088 2303416 1924406 5674745 5895682 X ASBO INTERNATIONAL'S MISSION IS TO EMPOWER, ADVANCE, AND UNITE FINANCIAL AND OPERATIONAL PROFESSIONALS BY PROVIDING COMMUNITY, PROGRAMS, AND RESOURCES TO ENSURE THAT EVERY CHILD HAS ACCESS TO A QUALITY EDUCATION. 0 0 1123560 1414289 ANNUAL CONFERENCE AND EXPO: 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. 724125 420082 COMMUNICATIONS AND MARKETING: ASBO INTERNATIONAL DEVELOPS AND DISTRIBUTES A WIDE RANGE OF COMMUNICATIONS TO INFORM, EDUCATE, AND SUPPORT SCHOOL BUSINESS OFFICIALS. ACTIVITIES INCLUDE PRODUCING DIGITAL PUBLICATIONS, NEWSLETTERS, PODCASTS, EMAIL CAMPAIGNS, SOCIAL MEDIA CONTENT, AND WEBSITE RESOURCES THAT PROVIDE TIMELY INFORMATION ON BEST PRACTICES, EMERGING ISSUES, AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES. MARKETING INITIATIVES PROMOTE MEMBERSHIP, PROGRAMS, EVENTS, AND SERVICES, INCREASING PARTICIPATION AND EXPANDING ASBO'S REACH. THESE EFFORTS ADVANCE THE ORGANIZATION'S MISSION BY ENSURING MEMBERS AND STAKEHOLDERS HAVE ACCESS TO RELEVANT INFORMATION AND RESOURCES THAT IMPROVE SCHOOL BUSINESS OPERATIONS AND STUDENT OUTCOMES. 604401 12500 961494 RECOGNITION PROGRAMS: THE ASBO INTERNATIONAL MERITORIOUS BUDGET AWARD (MBA) AND CERTIFICATE OF EXCELLENCE IN FINANCIAL REPORTING (COE) PROGRAMS RECOGNIZE SCHOOL DISTRICTS THAT MEET RIGOROUS INDUSTRY STANDARDS FOR FINANCIAL DOCUMENTATION AND PRESENTATION. THE MBA PROGRAM HONORS DISTRICTS THAT PRODUCE HIGH-QUALITY, ACCESSIBLE, AND READER-FRIENDLY BUDGET DOCUMENTS, HELPING BUILD TRUST AND IMPROVE BUDGET LITERACY AMONG STAKEHOLDERS. THE COE PROGRAM RECOGNIZES DISTRICTS THAT DEMONSTRATE EXCELLENCE IN FINANCIAL REPORTING AND PROMOTE TRANSPARENCY, ACCOUNTABILITY, AND BEST PRACTICES. 348696 304031 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-16 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 1886651 964718 OTHER PROGRAM SERVICES 2235347 1268749 4687433 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 29 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 IL X X MELISSA WILLIAMS 7037087071 11160 C-1 SOUTH LAKES DR 808 RESTON VA 20191 JAMES ROWAN CEO/EXECUTIVE DIRECTOR/EX OFFICIO 37.50 X X 326707 0 33659 RYAN STECHSCHULTE PRESIDENT 1.00 X 0 0 0 WANDA ERB VICE PRESIDENT 1.00 X 0 0 0 JOHN HUTCHISON IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 MIKE BARRAGAN DIRECTOR 1.00 X 0 0 0 LYNN KNIGHT DIRECTOR 1.00 X 0 0 0 SHARIE LEWIS DIRECTOR 1.00 X 0 0 0 KAREN SMITH DIRECTOR 1.00 X 0 0 0 MELISSA FETTKETHER DIRECTOR 1.00 X 0 0 0 GINA LANIER DIRECTOR 1.00 X 0 0 0 SIOBHAN MCMAHON COO/DEPUTY EXECUTIVE DIRECTOR 37.50 X 227760 0 34039 SABRINA SOTO CHIEF DEVELOPMENT OFFICER 37.50 X 196055 0 27927 CRISTIN WATSON DIRECTOR OF EDUCATION 37.50 X 125945 0 35283 JACYLN WALLENSTEIN DIRECTOR OF MEMBERSHIP, ENGAGEMENT, & OUTREACH 37.50 X 114028 0 26147 ALLISON BARTON-KRAMER DIRECTOR OF CERTIFICATION AND FINANCIAL PROGRAMS 37.50 X 111956 0 20602 1102451 0 177657 6 0 1 0 6 173654 1044942 1218596 ANNUAL CONFERENCE AND EXPO 900099 1414289 1414289 RECOGNITION PROGRAMS 900099 961494 961494 MEMBERSHIP 900099 895914 895914 COMMUNICATIONS AND MARKETING 900099 420082 5692 414390 PROFESSIONAL DEVELOPMENT 900099 304031 304031 479053 479053 4474863 321042 321042 3121801 1945512 3121801 1484705 0 460807 460807 460807 4141 4141 4141 6479449 4064614 0 1196239 X 10000 10000 2500 2500 910671 695826 214845 1454109 1075315 378794 403408 318745 84663 51242 36503 14739 15000 15000 963099 681769 281330 194649 138662 55987 52477 27036 25441 31444 22400 9044 85318 85318 138163 115408 22755 1222471 1146256 76215 1542 1542 61800 61800 40367 40367 LICENSE FEES 261220 201141 60079 STAFF PROFESSIONAL DEVE 216884 150900 65984 SERVICE CHARGES 88243 88243 PLAQUES, CERTIFICATES, 50746 47722 3024 3159 2250 909 6258512 4687433 1571079 0 542272 861114 5013883 5100054 567471 578981 214101 203463 351382 279605 1566185 71777 959571 74249 45128 7978161 7820088 776395 218062 1452772 1661216 74249 45128 2303416 1924406 X 5674745 5895682 5674745 5895682 7978161 7820088 220937 0 X X 0 1 X 1 0 X 1017771 1330151 908014 1129434 189556 4574926 1782278 2640472 1845387 3250143 5508044 15026324 2800049 3970623 2753401 4379577 5697600 19601250 0 639144 342252 133800 515904 1631100 639144 342252 133800 515904 1631100 17970150 136216 76959 61541 141326 321042 737084 136216 76959 61541 141326 321042 737084 3786 19136 4141 27063 2936265 4047582 2818728 4540039 6022783 20365397 0.88240 0.96480 0.03620 0.03000 X SCHEDULE A, PART III DURING 2022, THE ORGANIZATION SWITCHED FROM A FISCAL YEAR ENDING MARCH 31 TO A CALENDAR YEAR ENDING DECEMBER 31. THE 2022 FORM 990 WAS A SHORT-YEAR RETURN, FILED FOR THE PERIOD FROM APRIL 1, 2022 - DECEMBER 31, 2022. IN ACCORDANCE WITH IRS INSTRUCTIONS, THE INFORMATION FOR THE SHORT YEAR ENDED 12/31/2022 HAS BEEN REPORTED ON SCHEDULE A, PART III, IN THE 2022 COLUMN. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8326 59252 67578 6190934 6258512 462926 115732 0 0 394534 303233 379555 462926 1540248 2310372 65351 65835 67929 67578 266693 98634 75808 94889 115732 385063 577595 4223 6979 6121 8326 25649 SCHEDULE C, PART II-A, LINE 1A, COLUMN (A) GRASSROOTS EXPENDITURES INCLUDE EXPENSES FOR LOBBYING COMMUNICATIONS TO PUBLIC/NON-MEMBERS (INCLUDING LABOR) FOR ASBO'S SBDAILY NEWSLETTER, SOCIAL MEDIA, PRESS STATEMENTS, AND PRESENTATIONS WITH LOBBYING CONTENT AT TWO AFFILIATE EVENTS. SCHEDULE C, PART II-A, LINE 1B, COLUMN (A) DIRECT EXPENDITURES INCLUDE LOBBYING COMMUNICATIONS TO FEDERAL CONTACTS (HILL STAFF/OFFICIALS), COALITION LOBBYING STRATEGY CALLS, AND LOBBYING COMMUNICATIONS TO DUES-PAYING MEMBERS (VIA ASBO'S ACCENTS NEWSLETTER, SBA DIGITAL MAGAZINE, WEBINARS, PRESENTATIONS, AND GLOBAL SCHOOL BUSINESS NETWORK). INCLUDED ALSO ARE COSTS FOR THE LEGISLATIVE ADVOCACY CONFERENCE AND LABOR EXPENSES FOR STAFF/CONTRACTOR TIME SPENT ON LOBBYING ACTIVITIES. MIXED LOBBYING ACTIVITIES WERE MINIMAL AND SPLIT 50/50 BETWEEN DIRECT AND GRASSROOTS EXPENDITURES IN LINES 1A AND 1B. EXPENSES INCLUDE COSTS FOR CREATING ASBO'S LEGISLATIVE BROCHURE AND FOR COALITION MEMBERSHIP DUES WITH THE COMMITTEE FOR EDUCATION FUNDING (CEF), THE BUILD AMERICA'S SCHOOL INFRASTRUCTURE COALITION (BASIC), AND CAPROCK STRATEGIES' HEALTHY FOOD HAPPY KIDS (HFHK) COALITION. (20% OF CEF'S DUES AND 100% OF BASIC AND HFHK DUES GO TOWARD MIXED LOBBYING EXPENDITURES.) 351382 279605 71777 71777 LEASE LIABILITY 45128 45128 X 6479449 0 6479449 0 6479449 6258512 0 6258512 0 6258512 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) FOR THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES, NOT RELATED TO THE ASSOCIATION'S EXEMPT PURPOSE, IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION ADHERES TO PROVISIONS OF U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION PERIODICALLY REVIEWS ITS TAX POSITION AND RECOGNIZES ASSET OR LIABILITIES AS NECESSARY. THIS ADOPTION HAD NO EFFECT ON CURRENTLY REPORTED BALANCES. AS OF MARCH 31, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ASSOCIATION FILES RETURNS. X X 1 1 X 0 0 0 0 0 0 0 1 0 JAMES ROWAN CEO/EXECUTIVE DIRECTOR/EX OFFICIO 260000 0 19500 0 47207 0 0 0 33659 0 360366 0 0 0 SIOBHAN MCMAHON COO/DEPUTY EXECUTIVE DIRECTOR 222836 0 3782 0 1142 0 13693 0 20346 0 261799 0 0 0 SABRINA SOTO CHIEF DEVELOPMENT OFFICER 191933 0 3472 0 650 0 11831 0 16096 0 223982 0 0 0 CRISTIN WATSON DIRECTOR OF EDUCATION 123571 0 1775 0 599 0 7650 0 27633 0 161228 0 0 0 PART I, LINE 1A THE ORGANIZATION PERMITS THE TRAVEL OF COMPANIONS FOR OFFICERS. IF A BUSINESS PURPOSE IS NOT MET, THE AMOUNT IS TAXABLE TO THE OFFICER. PART I, LINE 7 EXECUTIVE DIRECTOR MAY BE ENTITLED TO RECEIVE ANNUAL INCENTIVE COMPENSATION EQUAL TO A PERCENTAGE OF HIS ANNUAL BASE SALARY CONTINGENT UPON ATTAINMENT OF PERFORMANCE GOALS AND SUBJECT TO A SATISFACTORY PERFORMANCE REVIEW BY THE BOARD IN THE REASONABLE EXERCISE OF ITS SOLE DISCRETION. THE PERCENTAGE AMOUNT IS DISCRETIONARY, AND THE MAXIMUM PERCENTAGE OF SUCH INCENTIVE COMPENSATION SHALL BE NO MORE THAN 7.5% ANNUALIZED TO THE ANNIVERSARY DATE OF THE AGREEMENT. THE COO & CDO RECEIVED A PERFORMANCE BONUS UPON ATTAINMENT OF PERFORMANCE GOALS AND REVIEW AND APPROVED BY THE EXECUTIVE DIRECTOR, A SET AMOUNT OF $1,500. IN ADDITION TO THE PERFORMANCE BONUS ASBO INTERNATIONAL AWARDED AN 1% APPRECIATION BONUS TO ALL STAFF. FORM 990, PART VI, SECTION A, LINE 6 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, SECTION A, LINE 7A ACTIVE MEMBERS OF ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INTERNATIONAL CAN ELECT DIRECTORS TO THE ASSOCIATION GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE ASSOCIATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 IS ELECTRONICALLY PROVIDED TO THE GOVERNING BOARD THAT INCLUDES AN EXPLANATION AND REVIEW OF THE 990 AND ITS CONTENTS. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15 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, SECTION C, LINE 18 FORM 1024 AND FORMS 990 AND 990T ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 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 IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 87,906. MANAGEMENT AND GENERAL EXPENSES 35,494. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,400. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 593,863. MANAGEMENT AND GENERAL EXPENSES 245,836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 839,699. FORM 990, PART XII, LINE 2C: 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. FORM 990, LINE B: THE FORM 990 WAS AMENDED TO CORRECT AN OVERSTATEMENT OF "RETIREMENT AND OTHER DEFERRED COMPENSATION" FOR THE CEO/EXECUTIVE DIRECTOR/EX OFFICIO. NO OTHER REVISIONS OR MODIFICATIONS WERE MADE TO THE FORM 990.