STRATEGY STUDIO / PUBLIC DATA EXPLORER

KENTUCKY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
KENTUCKY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INC (EIN 23-7010051)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-02-10
IRS object ID
201510419349300021
Schema version
2014v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-02-10T09:58:11-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611129847PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Marr Miller & Myers PSCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 663AddressLine1Txt
CityCorbinCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40702ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237010051EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KENTUCKY ASSOCIATION OF SCHOOL BUSINESS OFFICIALSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKENTBusinessNameControlTxt
Phone6065496346PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MAIN STREETAddressLine1Txt
CityWILLIAMSBURGCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40769ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEIGH BURKEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6065496346PhoneNum
Signature2015-02-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonREBECCA B MYERSPreparerPersonNm
PTINP00483090PTIN
Phone6065282454PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLEIGH BURKEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MAIN STREETAddressLine1Txt
CityWILLIAMSBURGCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40769ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$313,498GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.KASBO.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1960FormationYr
Legal Domicile StateKYLegalDomicileStateCd
Activity Or MissionTHE 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 Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$281,731PYProgramServiceRevenueAmt
CY Program Service Revenue$312,780CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$332PYOtherRevenueAmt
CY Other Revenue$718CYOtherRevenueAmt
PY Total Revenue$282,063PYTotalRevenueAmt
CY Total Revenue$313,498CYTotalRevenueAmt
PY Grants And Similar Paid$9,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$9,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$26,958PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$36,795CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$211,378PYOtherExpensesAmt
CY Other Expenses$225,283CYOtherExpensesAmt
PY Total Expenses$247,836PYTotalExpensesAmt
CY Total Expenses$271,578CYTotalExpensesAmt
PY Revenues Less Expenses$34,227PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$41,920CYRevenuesLessExpensesAmt
Total Assets BOY$165,527TotalAssetsBOYAmt
Total Assets EOY$215,517TotalAssetsEOYAmt
Total Liabilities BOY$43,323TotalLiabilitiesBOYAmt
Total Liabilities EOY$51,393TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$122,204NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$164,124NetAssetsOrFundBalancesEOYAmt
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$271,578ExpenseAmt
Revenue$313,498RevenueAmt
DescTHE ASSOCIATION CONDUCTS TWO EDUCATIONAL CONFERENCES. ONE IN THE SPRING AND ONE IN THE FALL.DURING 2014, THEY ADDED A LEADERSHIP CONFERENCE TO THEIR PROGRAMS.Desc
Total Program Service Expenses$271,578TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6065496346PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MAIN STREETAddressLine1Txt
CityWILLIAMSBURGCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40769ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
NICK CLARK
DIRECTOR2.00Yes (X)$0$0$0
BRIAN DECKER
DIRECTOR2.00Yes (X)$0$0$0
JEFF HERRON
DIRECTOR2.00Yes (X)$0$0$0
GARRY HOOVER
DIRECTOR2.00Yes (X)$0$0$0
AVA WILDER
DIRECTOR2.00Yes (X)$0$0$0
ERIN HARLOW
DIRECTOR2.00Yes (X)$0$0$0
DEBBIE FRAZIER
PRESIDENT2.00$0$0$0Yes (X)
AMY SMITH
IMMEDIATE PAST PRESIDENT2.00$0$0$0Yes (X)
MARLA CARNES
PRESIDENT-ELECT2.00$0$0$0Yes (X)
JODY MAGGARD
VICE-PRESIDENT2.00$0$0$0Yes (X)
LEIGH BURKE
TREASURER2.00$0$0$0Yes (X)
JESSICA ANNIS
SECRETARY2.00$0$0$0Yes (X)
TODD O'BANION
EXECUTIVE DIRECTOR40.00$34,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$34,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCES AND EVENTS611710$309,450$309,450
MEMBERSHIP DUES611710$3,330$3,330
FieldValueIRS element (for citing)
Total Program Service Revenue$312,780TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business611710BusinessCd
Total Revenue Column$718TotalRevenueColumnAmt
Related Or Exempt Func Income$718RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$718OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$313,498TotalRevenueColumnAmt
Related Or Exempt Func Income$313,498RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$9,500TotalAmt
Program Services$9,500ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$34,000TotalAmt
Program Services$34,000ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,795TotalAmt
Program Services$2,795ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Program Services$1,500ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,932TotalAmt
Program Services$1,932ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$340TotalAmt
Program Services$340ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,191TotalAmt
Program Services$5,191ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$348TotalAmt
Program Services$348ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONFERENCE AND EVENTS E$196,427$196,427
CONFERENCES-AFFILIATE O$10,517$10,517
BOARD EXPENSES$3,953$3,953
INSURANCE$3,199$3,199

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,876TotalAmt
Program Services$1,876ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$271,578TotalAmt
Program Services$271,578ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$161,225BOYAmt
EOY$214,995EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,432BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,271LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,749LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$870BOYAmt
EOY$522EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$165,527BOYAmt
EOY$215,517EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$43,323BOYAmt
EOY$51,393EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,323BOYAmt
EOY$51,393EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$122,204BOYAmt
EOY$164,124EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$122,204BOYAmt
EOY$164,124EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$165,527BOYAmt
EOY$215,517EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$41,920ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,271OtherCostOrOtherBasisAmt
Depreciation$4,749DepreciationAmt
Book Value$522BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$522TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient7RecipientCnt
Cash Grant$9,500CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationA COMMITTEE REVIEWS THE SCHOLARSHIP APPLICATIONS AND RECOMMENDS THE RECEPIENTS TO THE BOARD FOR APPROVAL.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6THE ASSOCIATION HAS 279 REGULAR MEMBERS AND 301 LIFETIME MEMBERS.
Form 990, Part VI, Section A, line 7aThe organization has members that has the power to elect the members of the governing body.
Form 990, Part VI, Section B, line 11EACH 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 12cTHE 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 15aTHE BOARD DETERMINES THE COMPENSATION GIVEN TO THE EXECUTIVE DIRECTOR.
Form 990, Part VI, Section C, line 19ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.