KENTUCKY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: KENTUCKY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INC (EIN 23-7010051)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-05-11
IRS object ID: 201611329349303141
Schema version: 2015v2.1
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
Form 990
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-11T14:46:23-05:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	611129847	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Marr Miller & Myers PSC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 663	AddressLine1Txt
City	Corbin	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40702	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237010051	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KENTUCKY ASSOCIATION OF SCHOOL BUSINESS	BusinessNameLine1Txt
Business Name Line2	OFFICIALS	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	KENT	BusinessNameControlTxt
Phone	6065496346	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	300 MAIN STREET	AddressLine1Txt
City	WILLIAMSBURG	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40769	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LEIGH BURKE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6065496346	PhoneNum
Signature	2016-05-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	REBECCA B MYERS	PreparerPersonNm
PTIN	P00483090	PTIN
Phone	6065282454	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2016-09-27 15:27:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LEIGH BURKE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	300 MAIN STREET	AddressLine1Txt
City	WILLIAMSBURG	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40769	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$324,169	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.KASBO.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1960	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	THE KENTUCKY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (KASBO) IS A PROFESSIONAL ASSOCIATION PROVIDING SUPPORT AND PROFESSIONAL DEVELOPMENT ACTIVITIES FOR INDIVIDUALS WHOSE PRIMARY RESPONSIBILITY IS THE BUSINESS MANAGEMENT OF A SCHOOL DISTRICT.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$312,780	PYProgramServiceRevenueAmt
CY Program Service Revenue	$323,480	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$718	PYOtherRevenueAmt
CY Other Revenue	$689	CYOtherRevenueAmt
PY Total Revenue	$313,498	PYTotalRevenueAmt
CY Total Revenue	$324,169	CYTotalRevenueAmt
PY Grants And Similar Paid	$9,500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$9,500	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$36,795	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$35,450	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$225,283	PYOtherExpensesAmt
CY Other Expenses	$242,048	CYOtherExpensesAmt
PY Total Expenses	$271,578	PYTotalExpensesAmt
CY Total Expenses	$286,998	CYTotalExpensesAmt
PY Revenues Less Expenses	$41,920	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$37,171	CYRevenuesLessExpensesAmt
Total Assets BOY	$215,517	TotalAssetsBOYAmt
Total Assets EOY	$202,894	TotalAssetsEOYAmt
Total Liabilities BOY	$51,393	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,599	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$164,124	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$201,295	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE MEMBERS WITH PROGRAMS, SERVICES AND NETWORKING OPPORTUNITIES WHICH MAINTAIN AND PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS OPERATIONS, LEADERSHIP DEVELOPMENT, AND PROFESSIONAL GROWTH.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$286,998	ExpenseAmt
Revenue	$324,169	RevenueAmt
Desc	THE ASSOCIATION CONDUCTS TWO EDUCATIONAL CONFERENCES. ONE IN THE SPRING AND ONE IN THE FALL.STARTING IN 2014, THEY ADDED A LEADERSHIP CONFERENCE TO THEIR PROGRAMS.	Desc
Total Program Service Expenses	$286,998	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Organization	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6065496346	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	300 MAIN STREET	AddressLine1Txt
City	WILLIAMSBURG	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40769	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
NICK CLARK
DIRECTOR	2.00	Yes (X)	$0	$0	$0
BRIAN DECKER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
JEFF HERRON
DIRECTOR	2.00	Yes (X)	$0	$0	$0
GARRY HOOVER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
AVA WILDER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
ERIN HARLOW
DIRECTOR	2.00	Yes (X)	$0	$0	$0
MARLA CARNES
PRESIDENT	2.00		$0	$0	$0	Yes (X)
DEBBIE FRAZIER
IMMEDIATE PAST PRESIDENT	2.00		$0	$0	$0	Yes (X)
JODY MAGGARD
PRESIDENT-ELECT	2.00		$0	$0	$0	Yes (X)
JESSICA ANNIS
VICE-PRESIDENT	2.00		$0	$0	$0	Yes (X)
LEIGH BURKE
TREASURER	2.00		$0	$0	$0	Yes (X)
REBECCA WRIGHT
SECRETARY	2.00		$0	$0	$0	Yes (X)
TODD O'BANION
EXECUTIVE DIRECTOR	40.00		$32,500	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$32,500	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCES AND EVENTS	611710	$321,230	$321,230
MEMBERSHIP DUES	611710	$2,250	$2,250

Field	Value	IRS element (for citing)
Total Program Service Revenue	$323,480	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	611710	BusinessCd
Total Revenue Column	$689	TotalRevenueColumnAmt
Related Or Exempt Func Income	$689	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$689	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$324,169	TotalRevenueColumnAmt
Related Or Exempt Func Income	$324,169	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$9,500	TotalAmt
Program Services	$9,500	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$32,500	TotalAmt
Program Services	$32,500	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,950	TotalAmt
Program Services	$2,950	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,500	TotalAmt
Program Services	$1,500	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$601	TotalAmt
Program Services	$601	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$670	TotalAmt
Program Services	$670	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CONFERENCE AND EVENTS E	$206,753	$206,753
CONFERENCES-AFFILIATE O	$15,952	$15,952
BOARD EXPENSES	$5,003	$5,003
INSURANCE	$3,394	$3,394

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,175	TotalAmt
Program Services	$8,175	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$286,998	TotalAmt
Program Services	$286,998	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$214,995	BOYAmt
EOY	$200,738	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,575	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,419	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$522	BOYAmt
EOY	$2,156	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$215,517	BOYAmt
EOY	$202,894	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$51,393	BOYAmt
EOY	$1,599	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,393	BOYAmt
EOY	$1,599	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$164,124	BOYAmt
EOY	$201,295	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$164,124	BOYAmt
EOY	$201,295	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$215,517	BOYAmt
EOY	$202,894	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$37,171	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,575	OtherCostOrOtherBasisAmt
Depreciation	$5,419	DepreciationAmt
Book Value	$2,156	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,156	TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	5	RecipientCnt
Cash Grant	$9,500	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	A COMMITTEE REVIEWS THE SCHOLARSHIP APPLICATIONS AND RECOMMENDS THE RECEPIENTS TO THE BOARD FOR APPROVAL.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	THE ASSOCIATION HAS 593 REGULAR MEMBERS AND 348 LIFETIME MEMBERS.
Form 990, Part VI, Section A, line 7a	The organization has members that has the power to elect the members of the governing body.
Form 990, Part VI, Section B, line 11	EACH OF THE MEMBERS OF THE GOVERNING BODY OF THE ASSOCIATION WILL BE PROVIDED WITH A COPY OF THE 990 AND AN OPPORTUNITY TO PROVIDE FEEDBACK. A MEETING THEN WILL BE CALLED BY THE ASSOCIATION TO APPROVE IT FOR FILING.
Form 990, Part VI, Section B, line 12c	THE ASSOCIATION'S CONLFICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF ETHICS AND STANDARDS OF CONDUCT. ALL OFFICERS AND DIRECTORS SIGN THE CODE OF ETHICS AND STANDARDS OF CONDUCT CERTIFICATION.
Form 990, Part VI, Section B, line 15a	THE BOARD DETERMINES THE COMPENSATION GIVEN TO THE EXECUTIVE DIRECTOR.
Form 990, Part VI, Section C, line 19	ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part XII, Line 2c:	THE ASSOCIATION HAS NOT CHANGED THEIR PROCESS OF REVIEWING THE FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANT.