2015-05-14T20:53:55-05:00 2014-06-30 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2013-07-01 362210015 NATIONAL SCHOOL BOARDS ASSOCIATION NATI 7038386722 1680 DUKE STREET ALEXANDRIA VA 22314 THOMAS J GENTZEL EXECUTIVE DIRECTOR 7038386722 2015-05-14 1 WILLIAM E TURCO CPA P00369217 3012963600 2013 2016-02-25 16:41:14Z THOMAS J GENTZEL 1680 DUKE STREET ALEXANDRIA VA 22314 20023820 0 X WWW.NSBA.ORG X 1949 IL TO PROMOTE THE GENERAL ADVANCEMENT OF EDUCATION, TO ENCOURAGE THE ESTABLISHMENT AND MAINTENANCE OF HIGH STANDARDS IN THE CONDUCT AND OPERATION OF THE EDUCATIONAL ENDEAVOR. 22 17 104 19 249079 -21791 2324666 2576216 16173352 16588127 2423 1664 561826 249260 19062267 19415267 8000 15000 0 0 11393884 11307514 0 0 0 7711214 8314932 19113098 19637446 -50831 -222179 7688078 6193738 20611180 21951505 -12923102 -15757767 X WORKING WITH AND THROUGH OUR STATE ASSOCIATIONS, NSBA ADVOCATES FOR EQUITY AND EXCELLENCE IN PUBLIC EDUCATION THROUGH SCHOOL BOARD LEADERSHIP. (SEE SCHEDULE O) 0 0 2982012 5253717 ANNUAL CONFERENCE AND EXPOSITION: THE ANNUAL CONFERENCE AND EXPOSITION IS THE ONLY NATIONAL EVENT FOR SCHOOL BOARD LEADERS AND ADMINISTRATORS. 4,837 ATTENDEES BENEFITED FROM EDUCATIONAL PROGRAMMING, NETWORKING, AND AN EXHIBIT HALL SHOWCASING THE LATEST EDUCATIONAL PRODUCTS AND SERVICES FROM 240 EXHIBITORS. 1889216 727062 FEDERAL RELATIONS: NSBA'S OFFICE OF FEDERAL ADVOCACY & PUBLIC POLICY REPRESENTS THE INTERESTS OF THE NATION'S 90,000 LOCAL SCHOOL BOARD MEMBERS BEFORE CONGRESS. SOME OF THE PRIORITY ISSUES INCLUDE: REAUTHORIZATION OF THE ELEMENTARY AND SECONDARY EDUCATION ACT (ESEA); FEDERAL FUNDING FOR EDUCATION; TEACHER AND PRINCIPAL EFFECTIVENESS; INVESTING IN EARLY CHILDHOOD EDUCATION; FEDERAL OVERREACH; (ANTI-PRIVATIZATION) CHARTERS, VOUCHERS, TUITION TAX CREDITS; SCHOOLS AND LIBRARIES PROGRAM OF THE UNIVERSAL SERVICE FUND (E-RATE); SPECIAL EDUCATION (IDEA); AND CHILD NUTRITION. FEDERAL RELATIONS INCLUDES THE ADVOCACY INSTITUTE WITH A PARTICIPATION OF 691 ATTENDEES AND THE FEDERAL POLICY COORDINATORS NETWORK OF 109 PARTICIPANTS. 1483872 6654545 NATIONAL CONNECTION:NATIONAL CONNECTION, A PARTNERSHIP OF STATE SCHOOL BOARDS ASSOCIATIONS AND NSBA, IS A PREMIUM OFFERING OF THE ASSOCIATION THAT PROVIDES NATIONALLY DEVELOPED TOOLS AND RESOURCES FOR SCHOOL BOARD MEMBERS. NATIONAL CONNECTION PROVIDES A VARIETY OF BENEFITS INCLUDING FEDERAL LEGAL AND LEGISLATIVE UPDATES, SCHOOL IMPROVEMENT RESEARCH, A PUBLIC ENGAGEMENT TOOLKIT, MONEY SAVING RESOURCES, THE AMERICAN SCHOOL BOARD JOURNAL, AN E-NEWSLETTER AND A SCHOOL BOARD LEADERSHIP RESOURCE CENTER. THE PROGRAM PROVIDES SERVICES TO 1,623 SCHOOL DISTRICTS THROUGHOUT THE UNITED STATES. 1074830 302406 STATE ASSOCIATION SERVICES 720665 1481115 COUNCIL OF URBAN BOARDS OF EDUCATION 936801 473030 AMERICAN SCHOOL BOARD JOURNAL & PUBLICATIONS 624765 1057933 COUNCIL OF SCHOOL ATTORNEYS 915128 LEGAL ADVOCACY 1010460 13366 PUBLIC ADVOCACY & COMMUNICATIONS 459732 1249 CENTER FOR PUBLIC EDUCATION 664305 15000 86516 CAUCUS LIAISON 74793 397026 TECHNOLOGY LEADERSHIP NETWORK 11968 GRANTS 7722 STATE ASSOCIATION SERVICE PARTNERSHIPS 348289 140161 CORPORATE PARTNERSHIP 6849458 15000 3952802 13204558 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 70 0 1 104 1 1 1 0 0 0 0 0 0 0 0 0 X 22 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA IL VA X HEATHER S DEAN 7038386722 1680 DUKE STREET ALEXANDRIA VA 22314 ANNE M BYRNE PRESIDENT 5.00 X X 16605 0 0 JOHN D TUTTLE PRESIDENT-ELECT 1.00 X X 5000 0 0 MIRANDA A BEARD SECRETARY-TREASURER 1.00 X X 0 0 0 DAVID A PICKLER IMMEDIATE PAST PRESIDENT 1.00 X 40000 0 0 C ED MASSEY IMM. PAST PRESIDENT UNTIL 03/31/14 1.00 X 6732 0 0 ELLIS A ALEXANDER EX OFFICIO VOTING DIRECTOR 1.00 X 0 0 0 VAN HENRI WHITE EX OFFICIO VOTING DIRECTOR 1.00 X 0 0 0 GUILLERMO LOPEZ EX OFFICIO VOTING DIR. UNTIL 3/31/14 1.00 X 0 0 0 MINNIE FORTE-BROWN EX OFFICIO VOTING DIR. UNTIL 3/31/14 1.00 X 0 0 0 CHARLES WILSON CENTRAL REGION DIRECTOR 1.00 X 0 0 0 JOHN S PAYNE CENTRAL REGION DIRECTOR 1.00 X 0 0 0 TIMOTHY R SIVERTSON CENTRAL REGION DIRECTOR 1.00 X 0 0 0 JACKIE MAGNUSON CENTRAL REGION DIR. UNTIL 03/31/14 1.00 X 0 0 0 KEVIN E CIAK NORTHEAST REGION DIRECTOR 1.00 X 0 0 0 KRISTIN MALIN NORTHEAST REGION DIRECTOR 1.00 X 0 0 0 S SCOTT MUELLER NORTHEAST REGION DIRECTOR 1.00 X 0 0 0 ANNE RITTER PACIFIC REGION DIRECTOR 1.00 X 0 0 0 FRANK C PUGH PACIFIC REGION DIRECTOR 1.00 X 0 0 0 JODEE SUNDBERG PACIFIC REGION DIRECTOR 1.00 X 0 0 0 CYNTHIA MATUS MORRISS PACIFIC REGION DIR. UNTIL 3/31/14 1.00 X 0 0 0 BETH BRANHAM SOUTHERN REGION DIRECTOR 1.00 X 0 0 0 ROBERT F ALVEY JR SOUTHERN REGION DIRECTOR 1.00 X 0 0 0 VIOLA M GARCIA SOUTHERN REGION DIRECTOR 1.00 X 0 0 0 LINDA R CRANFORD SOUTHERN REGION DIR. UNTIL 3/31/14 1.00 X 0 0 0 BARB RILEY WESTERN REGION DIRECTOR 1.00 X 0 0 0 JUDITH LAIR WESTERN REGION DIRECTOR 1.00 X 0 0 0 NEIL PUTNAM WESTERN REGION DIRECTOR 1.00 X 0 0 0 THOMAS J GENTZEL EXECUTIVE DIRECTOR 35.00 X X 293161 0 46120 MARIE BILIK CHIEF OPERATING OFFICER 35.00 X 245612 0 19857 LISA BARTUSEK A.E.D., STATE ASSOCIATION 35.00 X 174157 0 43188 FRANCISCO M NEGRON JR GENERAL COUNSEL/A.E.D. LEGAL 35.00 X 191524 0 48401 MICHAEL A RESNICK A.E.D., FEDERAL ADVOCACY & PUBLIC POLICY 35.00 X 240015 0 57043 REGINALD M FELTON A.E.D., CONGRESSIONAL RELATIONS 35.00 X 153793 0 25887 ROBERT C BILLUPS DIRECTOR, FINANCE & BUSINESS 35.00 X 133375 0 22136 NAOMI E GITTINS DEPUTY GEN. COUNSEL, LEGAL ADVOCACY & LEGAL SVCS 35.00 X 130945 0 39362 ROBIN PRESTON A.E.D., CONFERENCES, MTG & DATABASE MGMT 35.00 X 127151 0 17751 CAROLE A STOVER DIRECTOR, INFORMATION TECHNOLOGY 35.00 X 136414 0 46393 LAURIE HART SR. DEVELOPMENT MANAGER, SAPS 35.00 X 112431 0 42110 2006915 0 408248 19 0 1 0 FREEMAN PO BOX 650036 DALLAS TX 75265 A/V EQUIPMENT RENTAL; CONFERENCE & EXPOS 339788 VIDEO WEST INC 290 KING STREET SUITE 11 SAN FRANCISCO CA 94107 CONF. AUDIO VISUAL EQUIP & LABOR 182250 AMERICAN PROGRAM BUREAU 1 GATEWAY CENTER STE 751 NEWTON MA 02458 SPEAKER FEES 142750 RR DONNELLEY RECEIVABLES INC 1 SHENANDOAH VALLEY DRIVE STRASBURG VA 22657 PUBLICATION PRINTING 137198 COMMERCIAL EXPRESS HVAC INC PO BOX 710748 HERNDON VA 20171 HVAC MAINTENANCE 119364 16 2022811 237705 16580 299120 2576216 NATIONAL CONNECTION 900099 6654545 6654545 ANNUAL CONFERENCE & EX 900099 5253717 5057240 13852 182625 COUNCIL OF URBAN BOARD 900099 1481115 1319615 161500 COUNCIL OF SCHOOL ATTO 900099 1057933 992893 65040 FEDERAL RELATIONS 900099 727062 727062 1413755 873448 235227 305080 16588127 2839 2839 44981 44981 67975 79984 -12009 -12009 -12009 527394 528569 -1175 -1175 -1175 OTHER REVENUE 900099 181630 112130 69500 MAIL LIST RENTAL 900002 34658 34658 216288 19415267 15724924 249079 865048 15000 15000 1482100 803855 678245 6464611 5399167 1065444 828061 828061 1978717 860724 1117993 554025 554025 4140 4140 74750 74750 1941638 923975 1017663 772152 589136 183016 364993 277 364716 669262 191523 477739 3067847 2869093 198754 475583 475583 604633 604633 87332 1612 85720 TAXES 149455 149455 SALES COMMISSIONS 102126 102126 BAD DEBT EXPENSE 897 897 ALLOCATED OVERHEAD 124 968347 -968223 19637446 13204558 6432888 0 500 500 2171866 665262 8108 261640 322679 412506 286393 14993607 10518828 4591287 4474779 242171 444125 7688078 6193738 958860 883791 3951 5057161 4538294 26593 25543 14564615 16503877 20611180 21951505 X -12924601 -15954542 1499 196775 -12923102 -15757767 7688078 6193738 X -222179 -2612486 X 0 1 X 1 0 X 3769557 3680485 3056477 2324666 2576216 15407401 18909058 17682596 16635084 15869801 16339048 85435587 22678615 21363081 19691561 18194467 18915264 100842988 0 0 0 100842988 250417 276079 417255 490895 115795 1550441 16480 16480 250417 276079 433735 490895 115795 1566921 212338 157003 128753 154559 216288 868941 23141370 21796163 20254049 18839921 19247347 103278850 0.97640 0.97820 0.01520 0.01440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 31912 1 8951 0 1 64973 1 363122 0 468958 0 PART II-B, LINE 1: NSBA LOBBIES FOR EDUCATIONAL POLICY ISSUES AFFECTING SCHOOL BOARD MEMBERS AND LOCAL GOVERNANCE. 0 1 X 1350000 1350000 7697087 5758219 1938868 82494 65996 16498 3241287 2818466 422821 2622739 1876147 746592 4474779 CASH SURRENDER VALUE OF LIFE INSURANCE 200000 DUE FROM NSBAC 2642 DEFERRED COMPENSATION PLAN ASSETS 241483 444125 ACCRUED PENSION LIABILITY 16259699 SECURITY DEPOSITS 2695 DEFERRED COMPENSATION PLAN LIABILITY 241483 16503877 X 19953107 440993 16863 457856 19495251 -79984 -79984 19415267 20188164 440993 109725 550718 19637446 0 19637446 PART IV, LINE 2B: NSBA HAD TWO ACCOUNTS WITH FISCAL YEAR END BALANCES OF $2,615 AND $22,928 DESIGNATED TO HOLD FUNDS COLLECTED FOR THE NATIONAL SCHOOL BOARDS ACTION CENTER (NSBAC) AND THE NATIONAL CAUCUS OF AMERICAN INDIAN/ALASKA NATIVE SCHOOL BOARDS MEMBERS (CAUCUS) RESPECTIVELY. THE FIRST ACCOUNT IS COMPRISED OF CONTRIBUTIONS FORWARDED TO NSBAC FOLLOWING ITS COMMENCEMENT OF OPERATIONS ON JULY 1, 2012. THE LATTER ACCOUNT CONSISTS OF MEMBER PARTICIPATION FEES, WHICH ARE DISBURSED TO THE CAUCUS WHEN IT INCURS EXPENDITURES RELATED TO ITS BUSINESS ACTIVITIES. PART X, LINE 2: NSBA IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NSBAC IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. IN ADDITION, NSBA AND NSBAC QUALIFY FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT A PRIVATE FOUNDATION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. NSBA HAS CERTAIN UNRELATED BUSINESS ACTIVITIES FOR ADVERTISING THAT ARE SUBJECT TO FEDERAL AND VIRGINIA INCOME TAXES. NO PROVISION FOR INCOME TAXES WAS REQUIRED FOR THE YEAR ENDED JUNE 30, 2014, AS THESE ACTIVITIES GENERATED NO NET UNRELATED BUSINESS INCOME. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 16,863. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON LINE 6B IN PART VIII -79,984. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 29,741. RENTAL EXPENSES REPORTED ON LINE 6B IN PART VIII 79,984. 1 SCHOLARSHIP 15 15000 PART I, LINE 2: NSBA REQUIRES ITS GRANTEES TO PERFORM THE FOLLOWING PROCEDURES TO MONITOR THE USE OF GRANT FUNDS INSIDE THE UNITED STATES: 1) SUBMITTING TIMELY QUARTERLY REPORTS ABOUT ACTIVITIES AND ACCOMPLISHMENTS IN THEIR STATES AS WELL AS ANY UPDATES AND/OR AMENDMENTS TO THEIR STATE PLANS; 2) REPORTING ON ANY LOBBYING ACTIVITIES UNDERTAKEN AS A PART OF NSBA GRANTS INCLUDING, A) THE AMOUNT OF FUNDS EXPENDED, AND B) A BRIEF NARRATIVE DESCRIPTION OF THE ACTIVITY 3) PUBLISHING A FINAL GRANT REPORT DETAILING LESSONS LEARNED WITH RECOMMENDATIONS FOR STATE POLICIES DERIVED FROM LOCAL DISTRICT EXPERIENCES. X 1 1 X X X 0 0 0 0 0 0 0 0 0 THOMAS J GENTZEL EXECUTIVE DIRECTOR 272097 0 0 0 21064 0 19477 0 28217 0 340855 0 0 0 MARIE BILIK CHIEF OPERATING OFFICER 240697 0 0 0 4915 0 18926 0 3733 0 268271 0 0 0 LISA BARTUSEK A.E.D., STATE ASSOCIATION 173263 0 0 0 894 0 14608 0 30532 0 219297 0 0 0 FRANCISCO M NEGRON JR GENERAL COUNSEL/A.E.D. LEGAL 188190 0 0 0 3334 0 26145 0 24650 0 242319 0 0 0 MICHAEL A RESNICK A.E.D., FEDERAL ADVOCACY & PUBLIC PO 235015 0 0 0 5000 0 37467 0 22910 0 300392 0 0 0 REGINALD M FELTON A.E.D., CONGRESSIONAL RELATIONS 149823 0 0 0 3970 0 22562 0 4830 0 181185 0 0 0 ROBERT C BILLUPS DIRECTOR, FINANCE & BUSINESS 131457 0 0 0 1918 0 19232 0 4883 0 157490 0 0 0 NAOMI E GITTINS DEPUTY GEN. COUNSEL, LEGAL ADVOCACY 129027 0 0 0 1918 0 21373 0 19929 0 172247 0 0 0 ROBIN PRESTON A.E.D., CONFERENCES, MTG & DATABASE 126883 0 0 0 268 0 16762 0 7563 0 151476 0 0 0 CAROLE A STOVER DIRECTOR, INFORMATION TECHNOLOGY 134541 0 0 0 1873 0 18057 0 29619 0 184090 0 0 0 LAURIE HART SR. DEVELOPMENT MANAGER, SAPS 111144 0 0 0 1287 0 14533 0 28428 0 155392 0 0 0 PART I, LINE 1A ANNE M. BYRNE RECEIVED A TAXABLE SPOUSAL TRAVEL BENEFIT OF $6,605 CHARLES ED MASSEY RECEIVED A TAXABLE SPOUSAL TRAVEL BENEFIT OF $1,732 FORM 990, PART III, LINE 1 NSBA'S VISION FOR PUBLIC EDUCATION: BELIEFS AND POLICIES OF THE NATIONAL SCHOOL BOARDS ASSOCIATION (AMENDED APRIL 12, 2013, SAN DIEGO, CA); THE NATIONAL SCHOOL BOARDS ASSOCIATION BELIEVES LOCAL SCHOOL BOARDS ARE THE NATION'S PREEMINENT EXPRESSION OF GRASSROOTS DEMOCRACY AND THAT THIS FORM OF GOVERNANCE OF THE PUBLIC SCHOOLS IS FUNDAMENTAL TO THE CONTINUED SUCCESS OF PUBLIC EDUCATION. ADEQUATELY FUNDED, STUDENT-CENTERED PUBLIC SCHOOLS WILL PROVIDE A SAFE AND SUPPORTIVE ENVIRONMENT, A COMPREHENSIVE EDUCATION FOR THE WHOLE CHILD AND WILL PREPARE ALL OF AMERICA'S CHILDREN FOR A LIFETIME OF LEARNING IN A DIVERSE, DEMOCRATIC SOCIETY AND AN INTERDEPENDENT GLOBAL ECONOMY. BY FOCUSING ON RAISING STUDENT ACHIEVEMENT AND BY ACTIVELY ENGAGING THE COMMUNITY, SCHOOL BOARDS WILL PROVIDE LEADERSHIP FOR ACADEMIC SUCCESS IN THE NATION'S PUBLIC SCHOOLS. AMERICA'S SCHOOL BOARDS, BY CREATING A VISION OF EXCELLENCE AND EQUITY FOR EVERY CHILD, WILL PROVIDE PERFORMANCE-ORIENTED SCHOOLS THAT MEET TODAY'S PROBLEMS AS WELL AS THE CHALLENGES OF TOMORROW. FORM 990, PART VI, SECTION A, LINE 6 ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. FORM 990, PART VI, SECTION A, LINE 7A ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. FORM 990, PART VI, SECTION A, LINE 7B THE CONSTITUTION AND BYLAWS OF NSBA MUST BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS INITIALLY REVIEWED IN DETAIL BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND MANAGEMENT. FURTHERMORE, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 WAS PROVIDED TO ALL NSBA BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C NSBA REQUIRES ITS BOARD OF DIRECTORS TO SUBMIT ANNUAL REPORTS DISCLOSING CONFLICT OF INTEREST. THE REPORTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE, WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S) AND, IN THE ABSENCE OF RESOLUTION, REFER THEM TO THE BOARD OF DIRECTORS. WHILE NSBA DOES NOT REQUIRE ITS KEY EMPLOYEES TO SUBMIT A CONFLICT OF INTEREST AFFIDAVIT ANNUALLY, ALL NSBA EMPLOYEES ARE GOVERNED BY THE CONFLICT OF INTEREST POLICY THAT STATES THAT "NO MEMBER OF THE NSBA STAFF MAY ACCEPT ANY GIFT OF PROPERTY, SERVICES, OR MONEY AS AN INDUCEMENT TO PROMISING OR PROVIDING NSBA BUSINESS TO AN OFFEROR. TO ENSURE THE INTEGRITY OF BUSINESS RELATIONSHIPS, NSBA STAFF MEMBERS ARE ALSO PROHIBITED FROM SOLICITING GIFTS OR SERVICES UNRELATED TO NSBA FROM ANY ENTITY OR PERSON WITH WHOM NSBA CONDUCTS BUSINESS." FORM 990, PART VI, SECTION B, LINE 15 NSBA EMPLOYS OUTSIDE COMPENSATION EXPERTS TO ASSESS, ANALYZE AND MAKE MARKET COMPARISONS OF ITS EMPLOYEE POSITIONS, SALARY STRUCTURE AND PAY GRADES. UPON RECEIPT OF AN AUDIT REPORT AND RECOMMENDATIONS, NSBA'S EXECUTIVE OFFICE REVIEWS AND IMPLEMENTS THE CHANGES TO ITS PAY PROGRAM. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. THE COMPENSATION FOR ADMINISTRATIVE OFFICERS, KEY EMPLOYEES AND STAFF IS APPROVED IN SUMMARY BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR'S SALARY IS CONTRACTUAL AND ALSO APPROVED BY THE BOARD OF DIRECTORS. ANNUALLY, NSBA EMPLOYS THE SERVICES OF AN OUTSIDE CONSULTING FIRM TO REVIEW AND REPORT ON THE SALARY STRUCTURE OF STAFF. ALL SALARIES, OTHER THAN THE EXECUTIVE DIRECTOR, ARE APPROVED THROUGH THE ANNUAL BUDGET APPROVAL PROCESS. SOME BOARD OF DIRECTOR MEMBERS HOLDING CORPORATE OFFICER POSITIONS SUCH AS SECRETARY TREASURER RECEIVE SMALL STIPENDS ALSO APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DEFINED BENEFIT PENSION PLAN CHANGES -2,612,486. NATIONAL SCHOOL BOARDS ACTION CENTER 1680 DUKE STREET ALEXANDRIA VA 22314 454913266 TO CARRY OUT THE SOCIAL WELFARE OBJECTIVES OF THE NSBA VA 501(C)(4) NATIONAL SCHOOL BOARDS ASSOCIATION 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 NATIONAL SCHOOL BOARDS ACTION CENTER C 237705 CASH NATIONAL SCHOOL BOARDS ACTION CENTER O 229486 COST