2016-07-15T09:53:59-05:00 2015-08-31 741650885 PADGETT STRATEMANN & CO LLP 811 BARTON SPRINGS ROAD SUITE 550 AUSTIN TX 78704 990 2014-09-01 742275519 TEXAS ASSOCIATION OF SCHOOL BOARDS INC TEXA 5124670222 P O BOX 400 AUSTIN TX 787670400 JAMES B CROW EXECUTIVE DIRECTOR 5124670222 2016-07-15 0 REBECCA RODRIGUEZ P01073764 5124760717 2014 2016-09-27 15:27:22Z JAMES B CROW 12007 RESEARCH BLVD AUSTIN TX 78759 68767643 0 X WWW.TASB.ORG X 1999 TX SEE SUPPLEMENTAL INFO. TO FORM 990 40 40 534 0 1443915 444573 246147 211269 54093902 57362564 1515809 1322492 3244231 3540553 59100089 62436878 216104 7067 0 0 41726662 44716067 0 0 171730 15609068 16715533 57551834 61438667 1548255 998211 60952119 60665684 20458006 20277311 40494113 40388373 X SEE SUPPLEMENTAL INFO. TO FORM 990 0 0 21169100 23970009 TASB RISK MANAGEMENT FUND (SEE SCHEDULE O) 4745423 3771815 TASB MEMBERSHIP (SEE SCHEDULE O) 4280263 6844509 BUYBOARD (SEE SCHEDULE O) 19847207 7067 22776231 I. LEADERSHIP TEAM SERVICES IS COMMITTED TO ENHANCING THE EFFECTIVENESS OF TEXAS PUBLIC SCHOOL LEADERSHIP TEAMS THROUGH TRAINING, PUBLICATIONS, PLANNING AND CONSULTING, AND FACILITATION SERVICES CREATED SPECIFICALLY FOR SCHOOL BOARDS. TRAINING OPPORTUNITIES INCLUDE IN-DISTRICT TRAINING, TEAM BUILDING SESSIONS, LEADERSHIP TASB, TASB ISD, AND THE ONLINE LEARNING CENTER. MAJOR CONFERENCES HELD INCLUDE ANNUAL CONVENTION, HOSTED JOINTLY WITH ANOTHER NON-PROFIT ASSOCIATION, AND SUMMER LEADERSHIP INSTITUTE. THESE SERVICES, PRODUCTS, AND TRAINING OPPORTUNITIES SUPPORT PUBLIC SCHOOLS AND RELATED ENTITIES, AND LESSEN THE BURDENS OF GOVERNMENT. DURING FISCAL YEAR 2014-15, LEADERSHIP TEAM SERVICES PERFORMED 142 CONSULTING ENGAGEMENTS, SOLD 1,119 PUBLICATIONS, AND PROVIDED TRAINING TO 7,039 CONFERENCE ATTENDEES.II. FIRST PUBLIC, LLC (FIRST PUBLIC) - DIRECTLY AND THROUGH A SERVICE AGREEMENT WITH LONE STAR INVESTMENT POOL, FIRST PUBLIC PROVIDES INVESTMENT SERVICES TO LOCAL GOVERNMENTS, SUCH AS SCHOOL DISTRICTS, CITIES, COUNTIES, AS WELL AS OTHER GOVERNMENTAL ENTITIES. FIRST PUBLIC ASSISTS THESE ENTITIES IN MANAGING AND PLANNING THEIR INVESTMENT PROGRAMS. THESE SERVICES HELP GOVERNMENTAL ENTITIES REDUCE THE TIME AND EXPENSE OF MANAGING THEIR INVESTMENTS, AND PROVIDE FOR INVESTMENT DIVERSIFICATION. THESE SERVICES ENABLE GOVERNMENTAL ENTITIES TO OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. DURING THE 2014-15 FISCAL YEAR, THERE WAS AN AVERAGE OF 630 PARTICIPATING LOCAL GOVERNMENTS IN THE LONE STAR INVESTMENT POOL. (SEE PART IV LINE 33 STATEMENT IN SCHEDULE O.) THROUGH A SERVICE AGREEMENT, FIRST PUBLIC ALSO PROVIDES OVERALL MANAGEMENT AND PROGRAM ADMINISTRATION TO THE TASB SUPPLEMENTAL EMPLOYEE BENEFITS COOPERATIVE (BENEFITS COOPERATIVE). THE BENEFITS COOPERATIVE WAS CREATED IN AN EFFORT TO ASSIST TEXAS SCHOOL DISTRICTS WITH ATTRACTING AND RETAINING GOOD EMPLOYEES BY PROVIDING VALUABLE SUPPLEMENTAL COVERAGE AND OFFERING PERSONAL INSURANCE LINES TO EMPLOYEES, THEREBY LESSENING THE BURDENS OF GOVERNMENT. THE BENEFITS COOPERATIVE IS ORGANIZED UNDER THE TEXAS INTERLOCAL COOPERATION ACT. FIRST PUBLIC'S PROGRAM ADMINISTRATION ACTIVITIES INCLUDE, BUT ARE NOT LIMITED TO, PROCUREMENT AND SELECTION OF SUPPLEMENTAL BENEFITS PROVIDERS, AND MARKETING, PARTICIPANT ENROLLMENT, AND IMPLEMENTATION OF BENEFITS COOPERATIVE INITIATIVES. THERE WERE 36 PARTICIPANTING TEXAS SCHOOL DISTRICTS IN THE BENEFITS COOPERATIVE DURING FISCAL YEAR 2014-15.III. FACILITY SERVICES PROVIDES MEMBERS WITH ASSISTANCE ON REGULATORY COMPLIANCE ISSUES, ACCESS TO PROFESSIONAL TRAINING, AND ACCESS TO SERVICES SUCH AS, ASBESTOS AND INTEGRATED PEST MANAGEMENT, INDOOR AIR QUALITY, COMPLIANCE REVIEWS, MAINTENANCE STANDARDIZATION, GROUNDS UNITIZATION, CONSTRUCTION MANAGEMENT, AND FACILITY DOCUMENT SCANNING AND ARCHIVING. THESE SERVICES ALLOW PARTICIPANTS TO OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. FACILITY SERVICES HAS ALSO MADE SUBSCRIPTION AND CONSULTING SERVICES AVAILABLE TO CHARTER SCHOOLS AND OTHER NON-PROFIT ORGANIZATIONS. REVENUE GENERATED FROM THESE ORGANIZATIONS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. DURING THE 2014-15 FISCAL YEAR, FACILITY SERVICES HAD 628 PARTICIPANTS AND PERFORMED 445 CONSULTING ENGAGEMENTS.IV. HR SERVICES PARTICIPANTS HAVE ACCESS TO PUBLICATIONS, TRAINING, AND EXPERT CONSULTING SERVICES IN THE AREA OF HUMAN RESOURCE MANAGEMENT. SERVICES INCLUDE SALARY SURVEY REPORTS, IN-DISTRICT TRAINING, MODEL JOB DESCRIPTIONS, MODEL EMPLOYEE HANDBOOKS, AND AN HR LIBRARY. THESE SERVICES AND PRODUCTS SUPPORT PUBLIC SCHOOLS AND RELATED ENTITIES, AND LESSEN THE BURDENS OF GOVERNMENT. HR SERVICES HAS ALSO MADE CERTAIN ONLINE RESOURCES AND TRAINING AVAILABLE TO CHARTER SCHOOLS AND OTHER NON-PROFIT ORGANIZATIONS. REVENUE GENERATED BY THESE ORGANIZATIONS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. DURING THE 2014-15 FISCAL YEAR, HR SERVICES HAD 985 PARTICIPANTS, PERFORMED 170 CONSULTING ENGAGEMENTS, AND SOLD OVER 3,500 PUBLICATIONS.V. POLICY SERVICE PROVIDES SUBSCRIBERS WITH SERVICES AND RESOURCES THAT HELP SCHOOL DISTRICT TRUSTEES AND SUPERINTENDENTS MASTER THEIR RESPECTIVE ROLES IN PROVIDING EXCELLENT LOCAL GOVERNANCE. SERVICES INCLUDE LEGAL REFERENCE POLICIES AND UPDATES, LOCALIZED POLICY MANUALS, POLICY REVIEW SESSIONS, AND ACCESS TO AN INTERNET-BASED TOOL FOR HOSTING DISTRICT POLICIES. THESE SERVICES SUPPORT PUBLIC SCHOOLS AND RELATED ENTITIES, AND LESSEN THE BURDENS OF GOVERNMENT. POLICY SERVICE HAS ALSO MADE LIBRARY SUBSCRIPTIONS, POLICY REFERENCE MANUALS, AND CONSULTING SERVICES AVAILABLE TO CHARTER SCHOOLS AND OTHER NON-PROFIT ORGANIZATIONS. REVENUE GENERATED FROM THESE ORGANIZATIONS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. THERE WERE APPROXIMATELY 1,100 SUBSCRIBERS TO POLICY SERVICE DURING FISCAL YEAR 2014-15.VI. ENERGY SERVICES PROVIDES TEXAS SCHOOL DISTRICTS AND LOCAL GOVERNMENTAL ENTITIES WITH ASSISTANCE ON ENERGY EFFICIENCY AND CONSERVATION PROJECTS. ENERGY SERVICES PROVIDES DIRECT CONSULTATION AND SERVICES, AS WELL AS COLLABORATING WITH EXTERNAL ORGANIZATIONS TO OFFER COMPREHENSIVE, CUSTOMIZED ENERGY MANAGEMENT SOLUTIONS. THE ENERGY SERVICES' EFFICIENT BUILDINGS PROGRAM SERVES PARTICIPANTS THROUGH ENERGY UPGRADES AND FACILITY IMPROVEMENTS THAT INCREASE OPERATIONAL EFFICIENCY AND EDUCATIONAL EFFECTIVENESS. DURING THE 2014-15 FISCAL YEAR, ENERGY SERVICES PERFORMED 31 CONSULTING ENGAGEMENTS.PROGRAM REVENUE ALSO INCLUDES ADMINISTRATIVE FEES EARNED THROUGH A SERVICE AGREEMENT BETWEEN TASB AND THE TASB ENERGY COOPERATIVE (ENERGY COOPERATIVE). THE ENERGY COOPERATIVE OFFERS ENERGY AGGREGATION SERVICES THAT SATISFY COMPETITIVE PROCUREMENT REQUIREMENTS FOR SCHOOL DISTRICTS AND OTHER GOVERNMENTAL ENTITIES, AND ALLOWS THEM TO OBTAIN A COMPETITIVE RATE. AS A RESULT, SCHOOL DISTRICTS AND OTHER GOVERNMENTAL ENTITIES CAN OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. THERE WERE 226 ENTITIES PARTICIPATING IN ELECTRICITY AGGREGATION POOLS DURING FISCAL YEAR 2014-15, WITH 1.2 BILLION KILOWATT-HOURS OF ELECTRICITY PURCHASED. THE ENERGY COOPERATIVE ALSO OFFERS A TRANSPORTATION FUEL PROGRAM THAT PROVIDES FIXED-RATE PRICING FOR FUEL COMMODITIES, INCLUDING GASOLINE, DIESEL, AND PROPANE, OVER PRE-SET PERIODS OF TIME, OR TERMS. THERE WERE 61 ENTITIES PARTICIPATING IN THE FUEL PROGRAM DURING FISCAL YEAR 2014-15, WITH 4.8 MILLION GALLONS OF TRANSPORTATION FUEL DELIVERED.VII. TASB'S SPECIAL EDUCATION SOLUTIONS PROGRAM HELPS TEXAS SCHOOL DISTRICTS SEEK REIMBURSEMENT FOR SERVICES ELIGIBLE UNDER THE SCHOOL HEALTH AND RELATED SERVICES PROGRAM, THEREBY LESSENING THE BURDENS OF GOVERNMENT. PARTICIPATING DISTRICTS HAVE THE ABILITY TO FILE MEDICAID CLAIMS ELECTRONICALLY, UTILIZING SMART (SITE BASED MEDICAID ADMINISTRATION, REIMBURSEMENT AND TRACKING), THAT ARE IN COMPLIANCE WITH GOVERNMENTAL REQUIREMENTS. ELECTRONIC FILING IS COST EFFECTIVE AND IS AN EFFICIENT WAY TO MAXIMIZE DISTRICT REIMBURSEMENTS WHILE MAINTAINING CONTROL OVER MEDICAID CLAIMS. TASB HAS ALSO MADE THIS SERVICE AVAILABLE TO CHARTER SCHOOLS. REVENUE GENERATED FROM THIS ORGANIZATION HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. DURING FISCAL YEAR 2014-15, THERE WERE 107 PARTICIPANTS IN THE PROGRAM AND TASB PROCESSED AND SUBMITTED APPROXIMATELY $66 MILLION IN MEDICAID CLAIMS ON THEIR BEHALF.VIII. LEGAL SERVICES - IN ADDITION TO SUPPORTING MEMBERSHIP ACTIVITIES, LEGAL SERVICES OFFERS IN-SERVICE TRAINING, SEMINARS, PUBLICATIONS, AND VIDEOS ON LEGAL TOPICS FOR EDUCATIONAL AND INFORMATIONAL PURPOSES. TRAINING ATTENDANCE AND PUBLICATIONS/VIDEOS SOLD TOTALED MORE THAN 760 AND 480 RESPECTIVELY, DURING FISCAL YEAR 2014-15. UNDER A SERVICE AGREEMENT WITH THE TASB LEGAL ASSISTANCE FUND (LAF), A 501 (C)(4) TAX EXEMPT ENTITY, TASB PROVIDES ADMINISTRATIVE SERVICES TO LAF, PRIMARILY THROUGH THE LEGAL SERVICES DIVISION. LAF'S MISSION IS TO ASSIST PARTICIPATING TEXAS SCHOOL DISTRICTS BY ADVOCATING ON ISSUES OR CAUSES THAT GENERALLY AFFECT, OR WILL AFFECT, THE PUBLIC SCHOOLS OF THE STATE OF TEXAS. AS OF AUGUST 31, 2015, LAF HAD 747 MEMBERS. THESE SERVICES SUPPORT PUBLIC SCHOOLS AND RELATED ENTITIES, AND LESSEN THE BURDENS OF GOVERNMENT. IX. BOARDBOOK IS A WEB-BASED SOFTWARE APPLICATION THAT HELPS SCHOOL DISTRICTS AND OTHER SUBSCRIBERS ASSEMBLE BOARD MEETING PACKETS IN A CONSISTENT, EFFICIENT MANNER, AND PROVIDES FOR PAPERLESS MEETINGS. ASSEMBLED MATERIALS ARE AVAILABLE VIA THE WEB AND CAN INCLUDE LINKS TO OTHER DOCUMENTS. THE APPLICATION ALLOWS FOR SEARCHES OF ARCHIVED BOARD MEETING PACKETS AND MINUTES. THE PUBLIC CAN VIEW POSTED MEETING NOTICES, AGENDA PACKETS, AND MINUTES ON A DISTRICT'S WEBSITE. BY USING BOARDBOOK, DISTRICTS ARE ABLE TO OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. THERE WERE MORE THAN 660 TEXAS AND 530 OUT-OF-STATE GOVERNMENTAL ENTITIES SUBSCRIBING TO BOARDBOOK DURING FISCAL YEAR 2014-15. TASB HAS ALSO MADE BOARDBOOK AVAILABLE TO PRIVATE ORGANIZATIONS INSIDE AND OUTSIDE OF THE STATE OF TEXAS. REVENUE GENERATED FROM THESE ORGANIZATIONS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED.X. EXECUTIVE SEARCH SERVICES (ESS) IS A CONSULTING SERVICE DEDICATED TO HELPING DISTRICTS FIND A CHIEF EXECUTIVE OFFICER OR OTHER KEY ADMINISTRATOR. ESS OFFERS APPLICATION-ONLY SEARCHES OR COMPLETE SEARCHES. COMPLETE SEARCHES INCLUDE ASSISTANCE AT EACH STAGE OF THE PROCESS, FROM ASSESSMENT AND PLANNING TO OFFERING SCREENING ASSISTANCE FOR DECISION MAKERS. BY UTILIZING ESS SERVICES, DISTRICTS ARE ABLE TO OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. ESS CONDUCTED 34 SEARCHES DURING FISCAL YEAR 2014-15. TASB HAS ALSO MADE ITS WEB-BASED ELECTRONIC APPLICATION/MANAGEMENT TOOL, APPLI , AVAILABLE TO AN OUT-OF-STATE NON-PROFIT ORGANIZATION. REVENUE GENERATED FROM THIS NON-PROFIT ORGANIZATION HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED.XI. OTHER REVENUE INCLUDES, BUT IS NOT LIMITED TO, REVENUE GENERATED THROUGH LEGISLATIVE UPDATE SEMINARS, SUPERINTENDENT SECRETARY CONFERENCES, SALES OF VARIOUS TASB PRODUCTS AND PUBLICATIONS, COMMUNITY SURVEY SERVICES, AND INTERNAL AUDIT SERVICES. THESE SERVICES AND PRODUCTS SUPPORT PUBLIC SCHOOLS AND RELATED ENTITIES, THEREBY LESSENING THE BURDENS OF GOVERNMENT. REVENUE GENERATED FROM THE SALE OF CERTAIN ITEMS AND FOR THE PROVISION OF CERTAIN SERVICES TO CHARTER SCHOOLS AND OTHER NON-PROFIT ORGANIZATIONS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. 19847207 7067 22776231 50041993 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 110 0 534 1 1 1 0 0 0 0 1 1 0 0 0 0 X 40 40 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAMES B CROW EXECUTIVE DIRECTOR 5124670222 12007 RESEARCH BLVD AUSTIN TX 787592439 X VIOLA GARCIA IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 FAYE BEAULIEU IMMEDIATE PAST PRESIDENT 3.00 X X 0 0 0 ANDRA SELF PRESIDENT 3.00 X X 0 0 0 BRET BEGERT PRESIDENT ELECT 3.00 X X 780 0 0 GLORIA CASAS FIRST VICE PRESIDENT 3.00 X X 720 0 0 CHARLES STAFFORD SECOND VICE PRESIDENT 3.00 X X 0 0 0 JOE ADAMS SECRETARY-TREASURER 3.00 X X 0 0 0 MARILYN BETTES DIRECTOR 1.00 X 0 0 0 ANN CALAHAN DIRECTOR 1.00 X 0 0 0 TED BEARD III DIRECTOR 1.00 X 0 0 0 BOB COVEY DIRECTOR 1.00 X 0 0 0 FRED CONTRERAS DIRECTOR 1.00 X 132 0 0 BLANCA ENRIQUEZ DIRECTOR 1.00 X 0 0 0 RONALD CRIER DIRECTOR 1.00 X 292 0 0 JAMES DE GARAVILLA DIRECTOR 1.00 X 0 0 0 GILBERT FLORES DIRECTOR 1.00 X 0 0 0 TERESA FLORES DIRECTOR 1.00 X 0 0 0 KAREN FREEMAN DIRECTOR 1.00 X 0 0 0 DONALD GANT DIRECTOR 1.00 X 0 0 0 LINDA GOOCH DIRECTOR 1.00 X 0 0 0 MIKE MORATH DIRECTOR 1.00 X 0 0 0 MANUEL GUAJARDO JR DIRECTOR 1.00 X 468 0 0 ROBERT SCHNEIDER DIRECTOR 1.00 X 0 0 0 SANDY HUGHEY DIRECTOR 1.00 X 0 0 0 DEBORAH SEABRON DIRECTOR 1.00 X 0 0 0 MARIA LEAL DIRECTOR 1.00 X 540 0 0 LEE LENTZ-EDWARDS DIRECTOR 1.00 X 0 0 0 RHONDA SKILLERN-JONES DIRECTOR 1.00 X 0 0 0 BENNY MAY DIRECTOR 1.00 X 0 0 0 GREG WELCH DIRECTOR 1.00 X 0 0 0 CHRISTENE MOSS DIRECTOR 1.00 X 0 0 0 VERNAGENE MOTT DIRECTOR 1.00 X 0 0 0 ROBERT PAYTON DIRECTOR 1.00 X 0 0 0 GLORIA PENA DIRECTOR 1.00 X 0 0 0 PAMELA REMMERS DIRECTOR 1.00 X 0 0 0 MARTY REYES DIRECTOR 1.00 X 0 0 0 JIM RICE DIRECTOR 1.00 X 0 0 0 ROBERT SHEPPARD DIRECTOR 1.00 X 0 0 0 STEVE OVERTON DIRECTOR-EX OFFICIO 1.00 X 0 0 0 KAY ALLEY DIRECTOR 1.00 X 0 0 0 ROSE AVALOS DIRECTOR 1.00 X 0 0 0 CHARLES CUNNINGHAM DIRECTOR 1.00 X 0 0 0 RAYMOND MEZA DIRECTOR 1.00 X 0 0 0 MILDRED WATKINS DIRECTOR 1.00 X 0 0 0 CINDY SPANEL DIRECTOR 1.00 X 0 0 0 VICTOR CONTRERAS DIRECTOR 1.00 X 0 0 0 DEBBIE GILLESPIE DIRECTOR 1.00 X 0 0 0 PATRICIA HUGHES DIRECTOR 1.00 X 0 0 0 JAMES CROW EXECUTIVE DIRECTOR 40.00 X 354948 0 77999 STEVEN MC ARTHUR CHIEF FINANCIAL OFFICER 40.00 X 201803 0 42208 PAUL SZANISZLO ASSOC EXECUTIVE DIRECTOR 40.00 X 327248 0 76260 DUBRAVKA ROMANO ASSOC EXECUTIVE DIRECTOR 40.00 X 291722 0 50631 SEDORA JEFFERSON ASSOC EXECUTIVE DIRECTOR 40.00 X 223324 0 35624 GROVER CAMPBELL ASSOC EXECUTIVE DIRECTOR 40.00 X 216013 0 1742 ERIC HUNGATE ASSOC EXECUTIVE DIRECTOR 40.00 X 179960 0 30816 NANCY COTTON ASSOC EXECUTIVE DIRECTOR 40.00 X 204309 0 33053 ROBERT DURON ASSOC EXECUTIVE DIRECTOR 40.00 X 175988 0 16695 STEVE ORTA FIRST PUBLIC SALES DIRECTOR 40.00 X 186155 0 36483 WILLIAM MASTRODICASA FIRST PUBLIC CHIEF COMPLIA 40.00 X 163985 0 76631 KAREN STRONG ASSOC EXECUTIVE DIRECTOR 40.00 X 152460 0 33265 TRENT TOON DIRECTOR OF OPERATIONS FIRST PUBLIC 40.00 X 162194 0 35878 BRIAN BUCK MEDICAL DIRECTOR 24.00 X 157871 0 44064 3000912 0 591349 60 0 1 0 DATABANK IMX 2912 MOMENTUM PLACE CHICAGO IL 60689 COMPUTER PROGRAM/CONSULTING 270191 GLOBAL MAINTENANCE SERVICES 2211 DENTON DRIVE STE A AUSTIN TX 78758 JANITORIAL SERVICES 228232 TRANSWESTERN COMMERCIAL SERVICES 1120 S CAPITAL OF TX HWY BLDG 2 S AUSTIN TX 78746 PROPERTY MANAGEMENT FEES 179156 SYNDER COMMERCIAL GLASS 8222 JAMESTOWN DR 122C AUSTIN TX 78758 GENERAL CONTRACTOR 174648 FALCON SOFTWARE 2826 BRYN MAUR RD VICTORIA CA COMPUTER PROGRAM/CONSULTING 161895 8 X 3620 207649 211269 TASB RISK MGMT FUND 524292 23970009 23970009 BUYBOARD 561000 6844509 6666242 178267 TASB MEMBERSHIP 900099 3771815 3710043 61772 FIRST PUBLIC 523000 3683331 3683331 POLICY SERVICE 900099 3527059 3371442 155617 15565841 13801114 985911 778816 57362564 1037810 1037810 2697933 2697933 481121 265273 215848 215848 215848 6308690 32080 6014340 41748 294350 -9668 284682 284682 0 3620 5426 -5426 -5426 6140 3978 2162 2162 CHILD CARE SERVICES 624410 569850 569850 ADVERTISING 541800 60186 60186 630036 62436878 55202181 1443915 5579513 7067 7067 2547415 1183419 1363996 31668755 26693826 4859484 115445 2481011 2091585 380763 8663 5645666 4763529 867178 14959 2373220 2000691 364216 8313 221127 23795 197332 120707 120707 60000 60000 38766 38766 866614 737471 129143 543466 459768 83698 772007 653941 117481 585 1977419 1672879 304540 162230 162230 2183438 1842360 335393 5685 2365676 1887107 470375 8194 11052 11052 2366792 1884111 480763 1918 3665 3665 2729179 2308862 420317 312881 312881 MAINTENANCE & REPAIRS 435551 368472 67079 PUBLICATIONS/SUBSCRIPT/ 270313 228682 41631 MEMBERSHIP DUES 178772 165951 12586 235 PRINTING 167519 146437 21038 44 928359 688758 231912 7689 61438667 50041993 11224944 171730 1050 650 3932323 4632934 3232562 3085102 50766 48729 1497586 1504738 43368038 19257579 25240938 24110459 26996894 27283072 60952119 60665684 5975228 6264948 2829436 3164554 11653342 10847809 20458006 20277311 X 40494113 40388373 40494113 40388373 60952119 60665684 998211 -1103951 0 X X 0 1 X 1 0 X 173312 190628 194478 246147 211269 1015834 43863616 44465119 46814031 51882731 55298257 242323754 1085103 470396 462307 1379336 1408852 4805994 45122031 45126143 47470816 53508214 56918378 248145582 0 7301650 6843953 7394450 8048241 9990491 39578785 7301650 6843953 7394450 8048241 9990491 39578785 208566797 3823309 3745791 3789102 3835683 4216864 19410749 84907 46536 446497 600472 1178412 3823309 3830698 3835638 4282180 4817336 20589161 5488 2924 4537 12363 858 26170 48950828 48959765 51310991 57802757 61736572 268760913 0.77600 0.78050 0.07660 0.07450 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2010 AMOUNT: $ 5,488. 2011 AMOUNT: $ 2,924. 2012 AMOUNT: $ 4,537. 2013 AMOUNT: $ 12,363. 2014 AMOUNT: $ 858. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 644 1 30802 0 1 392341 1 146235 0 570022 0 PART II-B, LINE 1: LOBBYING ACTIVITIES CONSIST OF COMMUNICATING THE NEEDS OF SCHOOL DISTRICTS TO LEGISLATIVE AND EXECUTIVE OFFICIALS AND STAFF, AND COMMUNICATING WITH THE MEMBERSHIP TO ENCOURAGE THEM TO INFLUENCE LEGISLATION. SINCE STAFF INVOLVED IN LOBBYING ACTIVITIES IS ALSO INVOLVED IN NON-LOBBYING ACTIVITIES, COSTS HAVE BEEN ALLOCATED TO LOBBYING ACTIVITIES BASED UPON A SYSTEMATIC APPLICATION OF ESTIMATED PERCENTAGES OF INVOLVEMENT IN LOBBYING, IN BOTH LEGISLATIVE AND NON-LEGISLATIVE PERIODS THROUGHOUT THE YEAR, AS WELL AS SPECIFIC IDENTIFICATION OF SOME OF THE COSTS. NO AMOUNTS ARE EXPENDED FOR POLITICAL CAMPAIGN ACTIVITY. 2045650 2045650 20379216 4877782 15501434 2252072 1769606 482466 18691100 12610191 6080909 24110459 X 61617272 -1103951 284345 -819606 62436878 0 62436878 61723012 284345 284345 61438667 0 61438667 PART X, LINE 2: BASED UPON A DETERMINATION LETTER OBTAINED FROM THE INTERNAL REVENUE SERVICE (IRS), TASB CLAIMS EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. TASB CONTINUES TO OPERATE IN ACCORDANCE WITH ITS ORIGINAL EXEMPT PURPOSE. AS TASB CONSIDERS NEW PROGRAMS, ACTIVITIES, AND MARKETS, EACH OPPORTUNITY IS EVALUATED TO ASSURE IT IS IN KEEPING WITH THAT ORIGINAL EXEMPT PURPOSE. NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. ANNUALLY, TASB FILES A FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A FORM 990-T - EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN, IN THE UNITED STATES FEDERAL JURISDICTION. NEW PROGRAMS CREATED AND ACTIVITIES CONDUCTED ARE DISCLOSED TO THE IRS ON THE FORM 990. IN ADDITION, UNRELATED BUSINESS INCOME DERIVED FROM CERTAIN TASB ACTIVITIES IS DISCLOSED TO THE IRS ON THE FORM 990-T, AS REQUIRED. PRIOR TO THE 2014-15 FISCAL YEAR, THESE ACTIVITIES HAD NOT RESULTED IN A TAX LIABILITY. FOR THE YEAR ENDED AUGUST 31, 2015, HOWEVER, TASB RECORDED AND PAID $114,324 TO THE IRS IN ESTIMATED TAXES DUE ON NET UNRELATED BUSINESS INCOME. TASB SERVICES PROVIDED THAT GENERATED UNRELATED BUSINESS INCOME DURING THE YEAR ENDED AUGUST 31, 2015, INCLUDE, BUT ARE NOT LIMITED TO, COOPERATIVE PURCHASING TO PRIVATE NONPROFIT ENTITIES; ONLINE DISTRIBUTION AND MANAGEMENT OF MEETING MATERIALS TO NON-GOVERNMENTAL SUBSCRIBERS; AFFILIATE MEMBERSHIP FEES FROM CHARTER SCHOOLS, AND OTHER ANNUAL SERVICE SUBSCRIPTIONS FROM NON-GOVERNMENTAL ENTITIES. WITH A FEW EXCEPTIONS, TASB IS NO LONGER SUBJECT TO UNITED STATES FEDERAL EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS PRIOR TO THE YEAR ENDED AUGUST 31, 2011. FIRST PUBLIC IS INCLUDED IN THE CONSOLIDATED FEDERAL INCOME TAX RETURN FILED BY TASB. FOOTNOTE: WHILE TASB RECORDED AN ESTIMATED TAX EXPENSE OF $114,324 FOR THE 2014-15 FISCAL YEAR, ACTUAL PAYMENTS MADE TO THE IRS TOTALED $126,657. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ON LOGO ITEMS AND PLAQUES 3,978. EXPENSES ASSOCIATED WITH THE TASB BUILDING SPACE LEASED TO TENANTS 265,273. LOSS ON SALE OF EQUIPMENT 9,668. ALLOCATION OF FUNDRAISING EVENT EXPENSES 5,426. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ON LOGO ITEMS AND PLAQUES 3,978. EXPENSES ASSOCIATED WITH THE TASB BUILDING SPACE LEASED TO TENANTS 265,273. LOSS ON SALE OF EQUIPMENT 9,668. ALLOCATION OF FUNDRAISING EVENT EXPENSES 5,426. EUROPE 0 0 PROGRAM SEE SCH F, PART V 10584 NORTH AMERICA 0 0 PROGRAM SEE SCH F, PART V 0 0 0 0 0 0 10584 0 10584 0 0 0 0 0 0 PART I: FOOTNOTE: TASB SERVES AS PROGRAM ADMINISTRATOR FOR THE TASB RISK MANAGEMENT FUND (FUND), AN INTERGOVERNMENTAL RISK-SHARING GOVERNMENTAL POOL. ADMINISTRATIVE SERVICES INCLUDE THE SEARCH, EVALUATION, AND SELECTION OF INSURANCE-RELATED SERVICES AND PRODUCTS ON BEHALF OF THE FUND. EXPENSES REPORTED IN SCHEDULE F PART I, LINE 3, CONSIST OF CERTAIN TASB STAFF'S TRAVEL TO LONDON FOR MEETINGS WITH INSURANCE BROKERS REGARDING PROCUREMENT OF SUPPLEMENTAL COVERAGE TO ASSURE THE POOL'S RISKS ARE MANAGED APPROPRIATELY. TASB DOES NOT CONDUCT OTHER BUSINESS, HOLD OFFICES, OR PROVIDE SERVICES IN FOREIGN REGIONS, EXCEPT HAVING TWO BOARDBOOK SUBSCRIPTIONS IN CANADA. X 1 1 X X X X 0 1 0 1 0 1 0 0 0 JAMES CROW EXECUTIVE DIRECTOR 281069 0 28570 0 45309 0 56000 0 21999 0 432947 0 0 0 STEVEN MC ARTHUR CHIEF FINANCIAL OFFICER 155423 0 14680 0 31700 0 17233 0 24975 0 244011 0 0 0 PAUL SZANISZLO ASSOC EXECUTIVE DIRECTOR 258176 0 27688 0 41384 0 46000 0 30260 0 403508 0 0 0 DUBRAVKA ROMANO ASSOC EXECUTIVE DIRECTOR 235760 0 18688 0 37274 0 38337 0 12294 0 342353 0 0 0 SEDORA JEFFERSON ASSOC EXECUTIVE DIRECTOR 177493 0 13680 0 32151 0 19454 0 16170 0 258948 0 0 0 GROVER CAMPBELL ASSOC EXECUTIVE DIRECTOR 190000 0 4680 0 21333 0 1667 0 75 0 217755 0 0 0 ERIC HUNGATE ASSOC EXECUTIVE DIRECTOR 149788 0 680 0 29492 0 17100 0 13716 0 210776 0 0 0 NANCY COTTON ASSOC EXECUTIVE DIRECTOR 157609 0 15680 0 31020 0 18350 0 14703 0 237362 0 0 0 ROBERT DURON ASSOC EXECUTIVE DIRECTOR 154111 0 4680 0 17197 0 0 0 16695 0 192683 0 0 0 STEVE ORTA FIRST PUBLIC SALES DIRECTOR 175175 0 68 0 10912 0 18860 0 17623 0 222638 0 0 0 WILLIAM MASTRODICASA FIRST PUBLIC CHIEF COMPLIA 147421 0 7680 0 8884 0 49833 0 26798 0 240616 0 0 0 KAREN STRONG ASSOC EXECUTIVE DIRECTOR 124920 0 7180 0 20360 0 14200 0 19065 0 185725 0 0 0 TRENT TOON DIRECTOR OF OPERATIONS FIRST PUBLIC 112286 0 40680 0 9228 0 12456 0 23422 0 198072 0 0 0 BRIAN BUCK MEDICAL DIRECTOR 143104 0 14508 0 259 0 14591 0 29473 0 201935 0 0 0 PART I, LINE 1B REIMBURSEMENT FOR HEALTH AND SOCIAL CLUB DUES IS RECEIVED BY ONE EMPLOYEE, THE EXECUTIVE DIRECTOR. REIMBURSEMENTS ARE TREATED AS TAXABLE INCOME. HEALTH AND SOCIAL CLUB DUES ARE PROVIDED FOR IN THE EXECUTIVE DIRECTOR'S EMPLOYMENT AGREEMENT, WHICH IS APPROVED BY THE TASB BOARD OF DIRECTORS. PART I, LINE 4B SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN - THREE EMPLOYEES PARTICIPATE: JAMES CROW ($30,000), PAUL SZANISZLO ($20,000) AND DUBRAVKA ROMANO ($15,000). PART I, LINE 5 COMPENSATION CONTINGENT ON REVENUE - ONE LISTED EMPLOYEE IS AFFECTED BY A COMMISSION PLAN THAT USES REVENUE GENERATED FROM THE APPLICABLE PROGRAM TO DETERMINE COMMISSION AMOUNTS PAID. THE PLAN HAS ESTABLISHED ANNUAL REVENUE BENCHMARKS THAT MUST BE EXCEEDED IN ORDER FOR THE EMPLOYEE TO BE AWARDED A BONUS. BONUSES ARE CALCULATED ON CERTAIN REVENUE RECEIVED FROM ELIGIBLE ACTIVITY ONCE THE BENCHMARK HAS BEEN MET FOR THE PROGRAM. THE PLAN INCLUDES A MAXIMUM PERCENTAGE OF THE EMPLOYEE'S ANNUAL BASE SALARY THAT CAN BE AWARDED AS A BONUS. PART I, LINE 6 THE COMPENSATION PLAN FOR THE TASB EXECUTIVE DIRECTOR INCLUDES A BONUS PLAN THAT IN PART, CONSIDERS NET EARNINGS OF THE ORGANIZATION. THE INCENTIVE PLAN, APPROVED BY THE TASB BOARD OF DIRECTORS, CONSISTS OF FIVE DIFFERENT PERFORMANCE METRICS, INCLUDING FISCAL-YEAR NET EARNINGS OF THE ORGANIZATION. EACH OF THE FIVE METRICS IS EVALUATED INDIVIDUALLY, USING CRITERIA ESTABLISHED IN THE INCENTIVE PLAN, AND CONTAINS A WEIGHTING FACTOR. A TARGET AND MAXIMUM BONUS AMOUNT EXISTS FOR EACH PERFORMANCE METRIC. FORM 990, PAGE 1, LINE 1, MISSION STATEMENT: TASB'S MISSION IS TO PROMOTE EDUCATIONAL EXCELLENCE FOR TEXAS SCHOOL CHILDREN THROUGH ADVOCACY, VISIONARY LEADERSHIP, AND HIGH QUALITY SERVICES TO SCHOOL DISTRICTS. TASB'S WIDE ARRAY OF SERVICES LESSEN THE BURDENS OF GOVERNMENT FOR SCHOOL DISTRICTS AND OTHER GOVERNMENTAL ENTITIES LOCATED IN TEXAS AND OTHER STATES. FORM 990, PAGE 1, BOX L, YEAR OF FORMATION: FOOTNOTE: TEXAS ASSOCIATION OF SCHOOL BOARDS WAS INITIALLY FORMED AS AN UNINCORPORATED ASSOCIATION IN 1949. IN 1999, TEXAS ASSOCIATION OF SCHOOL BOARDS MERGED WITH ITS RELATED NON-PROFIT CORPORATE ENTITY BECOMING THE TEXAS ASSOCIATION OF SCHOOL BOARDS, INC. (TASB). FORM 990, PART III, LINE 1, ORGANIZATION'S MISSION: TASB'S MISSION IS TO PROMOTE EDUCATIONAL EXCELLENCE FOR TEXAS SCHOOL CHILDREN THROUGH ADVOCACY, VISIONARY LEADERSHIP, AND HIGH QUALITY SERVICES TO SCHOOL DISTRICTS. TASB'S WIDE ARRAY OF SERVICES LESSEN THE BURDENS OF GOVERNMENT FOR SCHOOL DISTRICTS AND OTHER GOVERNMENTAL ENTITIES LOCATED IN TEXAS AND OTHER STATES. FORM 990, PART III, LINE 4A, STATEMENT OF PROGAM SERVICE ACCOMPLISHMENTS: TASB RISK MANAGEMENT FUND - THROUGH A SERVICE AGREEMENT, TASB PROVIDES OVERALL MANAGEMENT AND PROGRAM ADMINISTRATION TO THE TASB RISK MANAGEMENT FUND (THE FUND), AN INTERGOVERNMENTAL RISK SHARING POOL FOR TEXAS SCHOOL DISTRICTS AND OTHER EDUCATIONAL-RELATED GOVERNMENTAL ENTITIES. THE FUND OFFERS WORKERS' COMPENSATION, UNEMPLOYMENT COMPENSATION, PROPERTY, SCHOOL LIABILITY, AUTO PHYSICAL DAMAGE, AND AUTO LIABILITY COVERAGE TO ITS MEMBERS. TASB'S PROGRAM ADMINISTRATION ACTIVITIES INCLUDE UNDERWRITING, MARKETING, CLAIMS ADMINISTRATION, LOSS PREVENTION, FINANCIAL MANAGEMENT AND OTHER MANAGEMENT AND OVERSIGHT SERVICES. THE COVERAGE PROVIDED BY THE FUND AND SERVICES PROVIDED BY TASB ON THE FUND'S BEHALF, ARE DESIGNED TO REDUCE AND MINIMIZE THE RISK OF LOSS BY THE FUND'S MEMBERS THROUGH EFFECTIVE LOSS PREVENTION, CLAIMS ADMINISTRATION AND OTHER ACTIVITIES, THEREBY LESSENING THE BURDENS OF GOVERNMENT. THE FUND PROVIDED COVERAGE TO OVER 1,000 MEMBERS DURING THE 2014-15 FISCAL YEAR. FORM 990, PART III, LINE 4B, STATEMENT OF PROGAM SERVICE ACCOMPLISHMENTS: TASB MEMBERSHIP PROVIDES TEXAS SCHOOL DISTRICTS AND OTHER GOVERNMENTAL ENTITIES WITH THE OPPORTUNITY TO PARTICIPATE IN A WIDE ARRAY OF PROGRAMS AND SERVICES WHICH ALLOWS THEM TO OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. MEMBERSHIP PROVIDES FOR MEMBER INVOLVEMENT AND THE EXCHANGE OF IDEAS FOR IMPROVING THE EDUCATIONAL ENVIRONMENT IN TEXAS FOR PUBLIC SCHOOLS. BASIC MEMBER SERVICES TO BOARDS OF TEXAS SCHOOL DISTRICTS AND OTHER EDUCATIONAL ENTITIES INCLUDE, BUT ARE NOT LIMITED TO: GOVERNMENTAL RELATIONS, REPRESENTING THE INTERESTS OF MEMBERS AT THE TEXAS LEGISLATURE; OPPORTUNITIES TO PARTICIPATE IN THE ANNUAL CONVENTION, WORKSHOPS, AND OTHER SEMINARS; BOARD TRAINING CREDIT TRACKING; AND A SUBSCRIPTION TO TASB'S FLAGSHIP PUBLICATION, TEXAS LONE STAR. IN ADDITION, TASB PROVIDES LEGAL ADVICE AND SUPPORT TO MEMBERS. TASB ATTORNEYS ARE KNOWLEDGEABLE ABOUT PUBLIC SCHOOL ISSUES AND PROVIDE COUNSEL TO SCHOOL BOARD TRUSTEES AND THEIR ADMINISTRATORS AND ATTORNEYS DAILY. THROUGH TASB MEMBERSHIP, OTHER SERVICES AND PROGRAMS ARE AVAILABLE TO MEMBERS ON A FEE-FOR-SERVICE BASIS. TASB SERVICES WERE MADE AVAILABLE TO 1,049 ACTIVE AND 200 ASSOCIATE MEMBERS IN 2015. IN ADDITION, TASB PROVIDED 38 AFFILIATE MEMBERSHIPS TO PUBLIC CHARTER SCHOOLS DURING THE SAME PERIOD. REVENUE GENERATED FROM THESE AFFILIATE MEMBERSHIPS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. FORM 990, PART III, LINE 4C, STATEMENT OF PROGAM SERVICE ACCOMPLISHMENTS: BUYBOARD - THROUGH A SERVICE AGREEMENT WITH THE LOCAL GOVERNMENT PURCHASING COOPERATIVE (PURCHASING COOPERATIVE), TASB PROVIDES SUPPORT, MAINTENANCE, AND ADMINISTRATIVE SERVICES FOR ELECTRONIC PURCHASES AND CONSOLIDATED BIDDING ON BEHALF OF GOVERNMENTAL ENTITIES, SUCH AS SCHOOL DISTRICTS, COUNTIES, MUNICIPALITIES, AND SPECIAL DISTRICTS. THE PURCHASING COOPERATIVE SERVED OVER 2,500 GOVERNMENTAL ENTITIES THAT PURCHASED $953 MILLION IN GOODS AND SERVICES DURING THE 2014-15 FISCAL YEAR. THROUGH A SERVICE AND LICENSE AGREEMENT AND A SALES AGREEMENT, TASB ALSO PROVIDES ADMINISTRATIVE AND SALES/MARKETING SUPPORT, RESPECTIVELY, TO THE NATIONAL PURCHASING COOPERATIVE (NATIONAL COOPERATIVE). THE PURCHASING COOPERATIVE AND NATIONAL COOPERATIVE ASSIST THEIR RESPECTIVE MEMBERS BY FACILITATING COMPLIANCE WITH GOVERNMENTAL PROCUREMENT REQUIREMENTS AND PROVIDING MEMBERS WITH ECONOMIES OF SCALE IN PURCHASING SERVICES AND PRODUCTS. AS A RESULT, SCHOOL DISTRICTS AND OTHER GOVERNMENTAL ENTITIES CAN OPERATE MORE EFFICIENTLY AND EFFECTIVELY, THEREBY LESSENING THE BURDENS OF GOVERNMENT. TASB HAS ALSO MADE ONLINE COOPERATIVE PURCHASING AVAILABLE TO NON-PROFIT ORGANIZATIONS. REVENUE GENERATED FROM THESE NON-PROFITS HAS BEEN REPORTED AS UNRELATED BUSINESS INCOME ON THIS FORM 990, AND THE FORM 990-T HAS BEEN FILED AS REQUIRED. ALL THREE PURCHASING INSTRUMENTALITIES OPERATE AS, AND ARE KNOWN AS, BUYBOARD, A TASB TRADEMARKED NAME. FORM 990, PART IV, LINE 33, OWNERSHIP OF DISREGARDED ENTITY: FOOTNOTE: FIRST PUBLIC, A REGISTERED BROKER-DEALER AND LICENSED INSURANCE AGENCY, IS A WHOLLY OWNED SUBSIDIARY OF TASB AND A DISREGARDED ENTITY FOR FEDERAL TAX PURPOSES. FIRST PUBLIC IS MANAGER-MANAGED. THE MANAGING DIRECTOR IS APPOINTED BY THE TASB BOARD'S FIRST PUBLIC GOVERNANCE COMMITTEE. ACTIVITIES OF FIRST PUBLIC AND APPLICABLE DISCLOSURES ARE CONSOLIDATED WITH TASB IN THIS 2014 IRS FORM 990. FORM 990, PART VI, SECTION A, LINE 1 THE FIRST PUBLIC GOVERNANCE COMMITTEE IS A COMMITTEE OF THE TASB BOARD, COMPOSED OF THE BOARD OFFICERS AND EXECUTIVE DIRECTOR AS VOTING MEMBERS. THIS COMMITTEE REPRESENTS THE INTERESTS OF THE TASB BOARD AS IT RELATES TO FIRST PUBLIC, AN ENTITY WHOSE SOLE MEMBER IS TASB (AND A DISREGARDED ENTITY FOR FEDERAL TAX PURPOSE). PURSUANT TO TASB BOARD POLICY, THIS COMMITTEE HAS THE AUTHORITY TO TAKE ALL ACTION RELATED TO TASB AS THE SOLE MEMBER OF FIRST PUBLIC, INCLUDING THE HIRING AND FIRING OF FIRST PUBLIC'S MANAGING DIRECTOR. FOOTNOTE: TASB BYLAWS PROVIDE THAT THE BOARD SHALL CONSIST OF 44 MEMBERS, AND THAT EACH VACANCY WILL REDUCE FULL BOARD MEMBERSHIP BY ONE UNTIL THE VACANCY IS FILLED. BECAUSE OF FOUR UNFILLED VACANCIES, BOARD MEMBERSHIP CONSISTED OF 40 MEMBERS AS OF AUGUST 31, 2015. FORM 990, PART VI, SECTION A, LINE 6 TASB HAS THREE CLASSES OF MEMBERS: ACTIVE, ASSOCIATE AND AFFILIATE. ACTIVE IS THE PRIMARY MEMBERSHIP CLASS AND THE ONLY CLASS WITH GOVERNANCE RIGHTS. ACTIVE MEMBERS ARE BOARDS OF INDEPENDENT OR COMMON SCHOOL DISTRICTS, COUNTY BOARDS OF EDUCATION, AND REGIONAL EDUCATION SERVICE CENTERS WITHIN THE STATE OF TEXAS THAT PAY MEMBERSHIP FEES. THE MEMBERSHIP YEAR OF TASB IS JANUARY 1 THROUGH DECEMBER 31. FOR 2015, ACTIVE MEMBER FEES WERE CHARGED AT A MINIMUM OF $800 AND A MAXIMUM OF $11,000, AND WERE DETERMINED BASED ON THE ENTITY'S PRIOR YEAR AUDITED TOTAL OF OPERATING EXPENSES. MEMBERSHIP IN TASB IS VOLUNTARY AND GENERALLY PROVIDES THE FOLLOWING: NONPARTISAN ADVOCACY AT THE STATE AND NATIONAL LEVEL, LEGAL ASSISTANCE FROM KNOWLEDGEABLE ATTORNEYS, INFORMATIONAL RESOURCES, BOARD TRAINING (INCLUDING TRACKING CONTINUING EDUCATION CREDITS), SUBSCRIPTION TO TASB'S MONTHLY PERIODICAL - TEXAS LONE STAR - AND OTHER PUBLICATIONS, AND MEMBER RATES AT CONFERENCES AND WORKSHOPS. MEMBERSHIP PROVIDES OPPORTUNITIES TO SUBSCRIBE TO OTHER TASB PROGRAMS AND SERVICES ON AN ADDITIONAL FEE BASIS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A - MEMBERS OR OTHERS WHO MAY ELECT ONE OF MORE MEMBERS OF THE GOVERNING BODY: ACTIVE TASB MEMBERS ELECT THE TASB BOARD OF DIRECTORS AND OFFICERS. THE PRESIDENT OF THE TEXAS ASSOCIATION OF EDUCATION SERVICE CENTERS (TAESC) ALSO HAS A VOTING EX-OFFICIO POSITION ON THE TASB BOARD BY VIRTUE OF THE TASB BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B - DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS OR OTHERS: THE TASB BOARD RECOMMENDS BYLAW AMENDMENTS, MISSION STATEMENT AMENDMENTS, BELIEFS, THE ADVOCACY AGENDA (WHICH CONSISTS OF CORNERSTONE PRINCIPLES, PRIORITIES, AND RESOLUTIONS), AND MEMBERSHIP FEES FOR ACTIVE MEMBERS FOR FINAL ADOPTION BY THE MEMBERSHIP THROUGH THE TASB DELEGATE ASSEMBLY. (THE DELEGATE ASSEMBLY IS COMPRISED OF REPRESENTATIVES DESIGNATED BY ACTIVE MEMBERS EACH YEAR AND SERVES AS TASB'S GENERAL GOVERNING BODY.) FORM 990, PART VI, SECTION B, LINE 11 TASB'S ACCOUNTING STAFF PREPARES THE FORM 990. THE OUTSIDE AUDITING FIRM ENGAGED BY THE TASB BOARD ALSO REVIEWS THE FORM 990 PRIOR TO FILING. THE FORM 990 IS ALSO REVIEWED BY TASB'S GENERAL COUNSEL. A COPY OF THE RETURN IS POSTED ON AN ELECTRONIC SITE AVAILABLE TO BOARD MEMBERS, WHO ARE NOTIFIED VIA EMAIL WHEN THE RETURN IS AVAILABLE FOR THEIR REVIEW. BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO COMMENT PRIOR TO FINAL SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TASB BOARD AVOIDS CONFLICTS OF INTEREST THAT WILL MATERIALLY AND ADVERSELY AFFECT THE INTERESTS OF TASB THROUGH BOARD POLICY. EACH BOARD MEMBER (INCLUDING THE EXECUTIVE DIRECTOR WHO IS AN EX-OFFICIO, NON-VOTING MEMBER OF THE BOARD) REVIEWS THE BOARD'S CONFLICT OF INTEREST POLICY AND MUST COMPLETE, SIGN, AND RETURN AN ANNUAL DISCLOSURE FORM, IDENTIFYING THE PRESENCE OR ABSENCE OF ANY KNOWN ACTUAL OR POTENTIAL CONFLICTS. IF A DISCLOSURE HAS BEEN MADE, THE BOARD WILL DETERMINE WHETHER THE PROPOSED TRANSACTION OR ARRANGEMENT IS FAIR, REASONABLE, AND IN THE BEST INTEREST OF TASB; AND, IN THE CASE OF A DISCLOSED INTEREST MADE BY THE EXECUTIVE DIRECTOR, THE BOARD'S EXECUTIVE COMMITTEE MAKES SUCH DETERMINATION. A PERSON WHOSE ACTUAL OR POTENTIAL CONFLICT IS UNDER REVIEW MUST STAND IN RECUSAL AND NOT DEBATE OR VOTE ON SUCH DETERMINATION. RECORDS OR MINUTES OF THE BOARD WILL STATE THE NAME OF THE BOARD MEMBER WHOSE INTEREST WAS DISCLOSED; STATE THE NATURE OF THE INTEREST; AND SUMMARIZE THE CONTENT OF THE DISCUSSION AND VOTE TAKEN BY THE DISINTERESTED VOTING MEMBERS. A SIMILAR ANNUAL DISCLOSURE REQUIREMENT IS REQUIRED OF TASB'S KEY EMPLOYEES. KEY EMPLOYEES, AS WELL AS ALL EMPLOYEES, CANNOT HAVE FINANCIAL INTERESTS IN CONTRACTS OR OTHER TRANSACTIONS INVOLVING TASB, WITHOUT THE EXECUTIVE DIRECTOR (OR DESIGNEE) MAKING A DETERMINATION THAT THE TRANSACTION IS FAIR, REASONABLE, AND IN THE BEST INTEREST OF TASB. FORM 990, PART VI, SECTION B, LINE 15 TASB FOLLOWS BOARD-ADOPTED POLICIES REGARDING COMPENSATION OF THE TASB EXECUTIVE DIRECTOR, KEY EMPLOYEES AND OTHER EXECUTIVES, AND THE FIRST PUBLIC MANAGING DIRECTOR (DISCUSSED BELOW). THE TASB EXECUTIVE COMMITTEE EVALUATES COMPARABILITY DATA AND RECOMMENDS APPROPRIATE COMPENSATION FOR THE EXECUTIVE DIRECTOR TO THE BOARD. THE EXECUTIVE DIRECTOR IS AUTHORIZED TO SET AND APPROVE COMPENSATION FOR TASB KEY EMPLOYEES, INCLUDING EXECUTIVES, UNDER BOARD-APPROVED PARAMETERS. THE EXECUTIVE DIRECTOR RELIES ON COMPARABLE DATA FROM VARIOUS SOURCES. REGARDING THE FIRST PUBLIC MANAGING DIRECTOR, AS STATED PREVIOUSLY ON SCHEDULE O WITH RESPECT TO PART VI, LINE 8, THE TASB BOARD OFFICERS AND THE EXECUTIVE DIRECTOR COLLECTIVELY SERVE AS THE FIRST PUBLIC GOVERNANCE COMMITTEE. THE TASB BOARD HAS DELEGATED THE FIRST PUBLIC GOVERNANCE COMMITTEE WITH THE AUTHORITY TO CONSIDER AND APPROVE MATTERS THAT TASB IS ENTITLED TO APPROVE AS THE SOLE MEMBER OF FIRST PUBLIC. THIS AUTHORITY INCLUDES APPROVING THE COMPENSATION OF THE FIRST PUBLIC MANAGING DIRECTOR. THE FIRST PUBLIC GOVERNANCE COMMITTEE RELIES ON COMPARABLE DATA IN MAKING COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 TASB'S CHARTER, BYLAWS, CONFLICT OF INTEREST POLICIES, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 8, GOVERNING BODY AND MANAGEMENT: FOOTNOTE: THE FOLLOWING IS PROVIDED FOR CLARIFICATION. TASB BOARD OFFICERS AND THE EXECUTIVE DIRECTOR (NON-VOTING) MAKE UP THE EXECUTIVE COMMITTEE WITH CERTAIN DESIGNATED AUTHORITY. MEETING ACTIVITIES ARE DOCUMENTED, INCLUDING ACTIONS TAKEN, AT EACH MEETING. THESE INDIVIDUALS ALSO SERVE AS THE FIRST PUBLIC GOVERNANCE COMMITTEE (WITH THE EXECUTIVE DIRECTOR SERVING IN A VOTING CAPACITY). WHILE THE SAME INDIVIDUALS SERVE ON BOTH COMMITTEES, THESE ARE TWO SEPARATE COMMITTEES WITH DIFFERENT ROLES AND RESPONSIBILITIES. THE FIRST PUBLIC GOVERNANCE COMMITTEE, WHICH HAS AUTHORITY TO ACT ON BEHALF OF THE TASB BOARD, DOCUMENTS ITS MEETING ACTIVITIES, INCLUDING ACTIONS TAKEN, AT EACH COMMITTEE MEETING. OTHER TASB COMMITTEES ALSO DOCUMENT THEIR MEETING ACTIVITIES, ALTHOUGH MOST ACTION ITEMS REQUIRE FINAL BOARD APPROVAL. FORM 990, PART VI, SECTION B, POLICIES: FOOTNOTE: TASB LEASES CERTAIN EMPLOYEES TO FIRST PUBLIC. THESE EMPLOYEES ARE DEFINED AS "ASSOCIATED PERSONS" OF FIRST PUBLIC BY THE SECURITIES AND EXCHANGE COMMISSION. BY VIRTUE OF THE EMPLOYEE LEASE AGREEMENT BETWEEN TASB AND FIRST PUBLIC, FIRST PUBLIC HAS THE AUTHORITY TO MANAGE THE DAY-TO-DAY ACTIVITIES OF THESE ASSOCIATED PERSONS. FIRST PUBLIC HAS WRITTEN SUPERVISORY PROCEDURES THAT ASSOCIATED PERSONS MUST FOLLOW, AND SUCH PROCEDURES INCLUDE THE REQUIREMENT TO FOLLOW TASB ADMINISTRATIVE POLICIES TO THE EXTENT THEY DO NOT CONFLICT WITH THE POLICIES AND PROCEDURES OF FIRST PUBLIC. FORM 990, PART VII, SECTION A, OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES FOOTNOTE: WHILE COLUMN (B) IN SECTION A REFLECTS FULL-TIME TASB EMPLOYEES AS WORKING AN AVERAGE OF 40 HOURS PER WEEK, THESE INDIVIDUALS ARE EXEMPT AND OFTEN WORK IN EXCESS OF 40 HOURS. FORM 990, PART VIII, LINE 2, PROGRAM SERVICE REVENUE: FOOTNOTE: CERTAIN PROGRAM SERVICE REVENUE REPORTED ON LINE 2 INCLUDES INCOME DERIVED FROM TEXAS INTERLOCAL COOPERATION ACT ADMINISTRATIVE AGENCIES AND PROGRAMS CREATED TO PERFORM ADMINISTRATIVE FUNCTIONS ASSOCIATED WITH THE ROUTINE OPERATION OF GOVERNMENT. THIS REVENUE CONSTITUTES INCOME WHICH IS RELATED TO THE EXEMPT PURPOSE OF TASB, AND IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN PARTICULAR, THE INTERNAL REVENUE SERVICE HAS CONFIRMED THAT THE ADMINISTRATIVE SERVICES RENDERED BY TASB TO THE VARIOUS CASH/RISK MANAGEMENT PROGRAMS ARE RELATED TO ITS EXEMPT FUNCTION OF LESSENING THE BURDENS OF GOVERNMENT AND, THEREFORE, ARE RELATED TRADE OR BUSINESS WITHIN THE MEANING OF SECTION 1.513-1(D)(2) OF THE REGULATIONS. ADDITIONALLY, TASB'S RISK MANAGEMENT PROGRAM REVENUE IS DERIVED FROM THE PERFORMANCE OF AN ESSENTIAL GOVERNMENTAL FUNCTION AND IS EXEMPT UNDER SECTION 115 OF THE INTERNAL REVENUE CODE. THE REMAINING ELEMENTS OF TASB'S PROGRAM SERVICE REVENUE ARE RELATED TO TASB'S EXEMPT FUNCTION OF LESSENING THE BURDENS OF GOVERNMENT OR SERVING AN EDUCATIONAL PURPOSE AND, THEREFORE, SUCH REVENUE ALSO CONSTITUTES INCOME FROM A RELATED TRADE OR BUSINESS UNDER SECTION 1.513-1(D)(2) OF THE REGULATIONS. FORM 990, PART VIII, LINE 5, ROYALTIES: FOOTNOTE: THROUGH AFFINITY AND LICENSE AGREEMENTS, TASB RECEIVES ROYALTIES FROM FOUR AFFILIATED ENTITIES FOR THE USE OF TASB'S INTELLECTUAL INTANGIBLE ASSETS SUCH AS ITS NAME AND LOGO IN PROMOTING, MARKETING, AND OFFERING THEIR VARIOUS PROGRAMS AND SERVICES. THESE AFFILIATED ENTITIES ARE ALL ADMINISTRATIVE AGENCIES OF COOPERATING LOCAL GOVERNMENTS ORGANIZED UNDER THE INTERLOCAL COOPERATION ACT (TEXAS GOVERNMENT CODE, CHAPTER 791). SERVICES PROVIDED BY THESE AFFILIATED ENTITIES DIRECTLY CONTRIBUTE TO TASB'S EXEMPT PURPOSE BY LESSENING THE BURDENS OF GOVERNMENT ON PUBLIC SCHOOLS AND OTHER GOVERNMENTAL ENTITIES, AND ALLOWING THEM TO BE MORE EFFICIENT AND EFFECTIVE. ADDITIONALLY, TASB RECEIVES A ROYALTY FROM AN AFFILIATED NATIONAL 501(C)(3) ORGANIZATION (NATIONAL ORGANIZATION) FOR THE USE OF TASB'S NAME AND LOGO. THE NATIONAL ORGANIZATION UTILIZES THESE INTANGIBLE ASSETS TO PROMOTE ITS EDUCATIONAL SERVICES PROGRAM TO PUBLIC SCHOOL BOARDS. THE PROGRAM PROVIDES RESOURCES SUCH AS NEWSLETTERS AND ONLINE TRAINING OPPORTUNITIES DESIGNED TO DISSEMINATE INFORMATION ON TOPICS SUCH AS EDUCATIONAL POLICY DEVELOPMENT, LEADERSHIP FOR PUBLIC SCHOOL BOARDS, AND UNDERSTANDING FEDERAL GRANT PROGRAMS. THE NATIONAL ORGANIZATION'S EDUCATIONAL SERVICES PROGRAM CONTRIBUTES TO TASB'S EXEMPT PURPOSE BY LESSENING THE BURDENS OF GOVERNMENT ON PUBLIC SCHOOLS, AND ALLOWING THEM TO BE MORE EFFICIENT AND EFFECTIVE. FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING: FOOTNOTE: THE FOLLOWING IS PROVIDED FOR CLARIFICATION. THE BUDGET & FINANCE COMMITTEE OF THE TASB BOARD ANNUALLY CONSIDERS ENGAGEMENT OF THE ACCOUNTING FIRM THAT WILL CONDUCT THE TASB FINANCIAL STATEMENT AUDIT. THE COMMITTEE'S RECOMMENDATION IS TAKEN TO THE TASB BOARD FOR APPROVAL. THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE COMMITTEE, AND THE EXTERNAL AUDITORS REVIEW THEIR REPORTS WITH THE COMMITTEE FOR ACCEPTANCE. THE AUDIT IS THEN TAKEN TO THE TASB BOARD FOR APPROVAL AND ACCEPTANCE UPON RECOMMENDATION OF THE COMMITTEE. REGARDING FIRST PUBLIC, THE FIRST PUBLIC MANAGING DIRECTOR ENGAGES THE INDEPENDENT AUDIT FIRM, REVIEWS AND ACCEPTS THE ANNUAL FINANCIAL STATEMENT AUDIT, AND PRESENTS THE AUDIT TO THE FIRST PUBLIC GOVERNANCE COMMITTEE FOR REVIEW. FIRST PUBLIC LLC 12007 RESEARCH BLVD AUSTIN TX 78759 742275519 INVESTMENT MANAGEMENT TX 3684076 2326710 N/A