Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 07-01-2010 and ending 06-30-2011
BCheck if applicable:
CName of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
105 WEST ADAMS STREET NO 3500
 
Room/suite
City or town, state or country, and ZIP + 4
CHICAGO, IL60603
D Employer identification number

84-1553195
E Telephone number

G Gross receipts $ 4,999,588
F Name and address of principal officer:
GREG RICHMOND
105 WEST ADAMS STREET NO 3500
CHICAGO,IL60603
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.QUALITYCHARTERS.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 2000
M State of legal domicile: CO
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: PROMOTE ESTABLISHMENT & OPERATION OF QUALITY CHARTER SCHOOLS THROUGH OVERSIGHT IN THE PUBLIC INTEREST.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 7
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 7
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 20
6 Total number of volunteers (estimate if necessary) .... 6 7
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 680
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 3,125,254 3,547,220
9 Program service revenue (Part VIII, line 2g) ......... 508,724 1,424,834
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,405 4,170
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 3,035 18,272
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 3,642,418 4,994,496
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 207,500 518,284
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 2,001,206 2,233,074
16a Professional fundraising fees (Part IX, column (A), line 11e).... 13,750 11,000
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet154,524    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 1,882,886 2,498,841
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 4,105,342 5,261,199
19 Revenue less expenses. Subtract line 18 from line 12...... -462,924 -266,703
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 5,652,917 5,809,278
21 Total liabilities (Part X, line 26)............ 619,023 1,042,087
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 5,033,894 4,767,191
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: TO PROMOTE THE ESTABLISHMENT AND OPERATION OF QUALITY CHARTER SCHOOLS THROUGH OVERSIGHT IN THE PUBLIC INTEREST. IN ALIGNMENT WITH NACSAS MISSION STATEMENT; THE INTENDED IMPACT OF PROGRAMMING AND ACTIVITIES IS TO DEVELOP QUALITY AUTHORIZING ENVIRONMENTS THAT LEAD TO A GREATER NUMBER OF QUALITY CHARTER SCHOOLS. WORKING CLOSELY WITH OUR AUTHORIZER MEMBERS, NACSA DEVELOPED AND CONTINUES TO MAINTAIN PRINCIPLES & STANDARDS THAT DEFINE PROFESSIONAL PRACTICE FOR QUALITY AUTHORIZING ACROSS AMERICA. NACSA WORKS WITH LOCAL EXPERTS TO CREATE THE CONDITIONS NEEDED FOR QUALITY SCHOOLS TO THRIVE. SINCE OUR FOUNDING IN 2000, WE HAVE ATTRACTED THE NATIONS STRONGEST AUTHORIZERS, OVERSEEING THE MAJORITY OF CHARTER SCHOOLS IN OPERATION. NACSA PROVIDES TRAINING, CONSULTATION AND POLICY GUIDANCE TO AUTHORIZERS AND OTHERS INTERESTED IN USING PUBLIC CHARTER SCHOOLS TO IMPROVE STUDENT OUTCOMES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,565,013 including grants of $   ) (Revenue $ 1,246,158 )
TECHNICAL SUPPORT: TECHNICAL SUPPORT SERVICES RANGE FROM PLANNING AND EVALUATION TO RESOURCE DEVELOPMENT TO DECISION MANAGEMENT. PLANNING AND EVALUATION SERVICES PROVIDE AUTHORIZERS WITH A COMPREHENSIVE EVALUATION OF EXISTING PRACTICES AND GUIDANCE ON IMPROVING THOSE PRACTICES. RESOURCE DEVELOPMENT INCLUDES POLICIES, PROTOCOLS AND KEY CHARTERING TEMPLATES SUCH AS THE CHARTER CONTRACT. IT ALSO INCLUDES GUIDANCE ON EFFECTIVE PRACTICES RELATED TO APPLICATION DECISION MAKING, SCHOOL MONITORING AND OVERSIGHT, PERFORMANCE MANAGEMENT, RENEWAL DECISION MAKING, AND SCHOOL CLOSURE. DECISION MANAGEMENT SERVICES ALLOW AUTHORIZERS TO RELY ON NACSA TO DEVELOP AND MANAGE RIGOROUS, MERIT BASED PROCESSES FOR KEY AUTHORIZER DECISIONS INCLUDING DECISIONS ABOUT WHETHER TO APPROVE NEW SCHOOL APPLICATIONS. NACSA'S PURPOSE IS TO HELP AUTHORIZERS MAINTAIN HIGH STANDARDS AND PUBLIC ACCOUNTABILITY FOR CHARTER SCHOOLS WHILE RESPECTING THE AUTONOMY THAT IS AN ESSENTIAL COMPONENT OF THE CHARTER IDEA.
4b (Code:   ) (Expenses $ 921,152 including grants of $ 518,284 ) (Revenue $   )
FUND FOR AUTHORIZER EXCELLENCE (GRANT PROGRAM)NACSA HAS INITIATED AN AUTHORIZER GRANT AWARD PROGRAM "THE FUND FOR AUTHORIZING EXCELLENCE" WHICH IS DESIGNED TO PROVIDE LOCAL LEADERS FLEXIBLE RESOURCES WITHIN A PROGRESSIVELY TIERED STRUCTURE, FROM ASSESSING THEIR CURRENT PRACTICES, TO GENERATING A PLAN FOR IMPROVEMENT, TO ADDRESSING HIGH PRIORITY NEEDS IDENTIFIED IN THEIR PLAN.THE FUND'S GOAL IS TO CREATE ENVIRONMENTS IN WHICH AUTHORIZING AGENCIES WORK IN COLLABORATION WITH EXTERNAL STAKEHOLDERS TO CREATE QUALITY SCHOOLS THAT MEET HIGH STANDARDS FOR STUDENT ACHIEVEMENT. THROUGH THE AWARDING OF PLANNING AND IMPLEMENTATION GRANTS AND THE PROVISION OF TARGETED PROFESSIONAL SERVICES, NACSA SEEKS TO IMPACT THE PRACTICES AND POLICIES OF THE NATION'S LARGEST AND MOST ACTIVE AUTHORIZERS.
4c (Code:   ) (Expenses $ 858,104 including grants of $   ) (Revenue $ 27,915 )
RESEARCH AND EVALUATION:NATIONALLY, NACSA GATHERS AND CONDUCTS RESEARCH AND EVALUATES THE ACTIONS OF AUTHORIZERS IN 41 STATES AND THE DISTRICT OF COLUMBIA. NACSA ALSO EVALUATES THE IMPACT OF ITS OWN WORK ON AUTHORIZING PRACTICE. NACSA IS THE LEADING AUTHORITY ON ACTIVE AUTHORIZERS AND AUTHORIZING PRACTICES, IDENTIFYING PRACTICES AND POLICIES THAT CREATE STRONG CHARTER SCHOOL PERFORMANCE. NACSA'S RESEARCH PROJECTS FOCUS ON UNDERSTANDING AND DOCUMENTING THE WORK OF AUTHORIZERS, THE IDENTIFICATION AND DEVELOPMENT OF BEST PRACTICES IN THE EVALUATION OF PROPOSED CHARTER SCHOOLS; THE MEASUREMENT OF STUDENT AND SCHOOL PERFORMANCE; THE MANAGEMENT OF PERFORMANCE DATA; AND THE USE OF PERFORMANCE MEASURES TO INFORM INTERVENTION AND RENEWAL OR NON-RENEWAL DECISIONS.
(Code:   ) (Expenses $ 1,423,530 including grants of $   ) (Revenue $ 156,545 )
POLICY & COMMUNICATION:NACSA ENGAGES PUBLIC OFFICIALS AND POLICY ORGANIZATIONS ACROSS THE NATION TO INFORM THEM OF PROFESSIONAL AUTHORIZING PRACTICES. NACSA COLLABORATES WITH CHARTER AND EDUCATION POLICY ORGANIZATIONS TO HOLISTICALLY STRENGTHEN THE CHARTER SCHOOL SECTOR. POLICYMAKERS PURSUE NACSA'S ADVICE ON REFINEMENTS TO CHARTER SCHOOL LEGISLATION AT THE STATE AND FEDERAL LEVELS AND THE PRESS LOOKS TO NACSA TO INTERPRET HOW EVENTS IN THE NEWS ARE IMPACTING EDUCATIONAL PERFORMANCE AND ACCOUNTABILITY. NACSA PRODUCES A RANGE OF PUBLICATIONS DESIGNED TO IMPROVE AND PROMOTE AUTHORIZING. PUBLICATIONS INCLUDE PERIODIC ISSUE BRIEFS AND POLICY GUIDES, AND A SET OF MODEL RESOURCES IN KEY PRACTICE AREAS.CHARTER SCHOOL AUTHORIZING STANDARDS AND EVALUATION:NACSA'S PRINCIPLES AND STANDARDS FOR QUALITY CHARTER SCHOOL AUTHORIZING, FIRST ESTABLISHED IN 2004, SERVE AS A FOUNDATIONAL RESOURCE. THEY HAVE BEEN USED TO GUIDE AUTHORIZING PRACTICES ACROSS THE COUNTRY AND REFERENCED IN STATE STATUTES. THEY FOCUS ON THE ENDS THAT AUTHORIZERS SHOULD BE AIMING TO ATTAIN IN CREATING AND UPHOLDING HIGH EXPECTATIONS FOR THE SCHOOLS THEY CHARTER WHILE RECOGNIZING THAT THERE ARE MANY MEANS OF GETTING THERE. THE PRINCIPLES ARTICULATE A SET OF BELIEFS ABOUT QUALITY CHARTER SCHOOL AUTHORIZING. THE STANDARDS IDENTIFY CORE AUTHORIZER RESPONSIBILITIES AND DESCRIBE HOW THE PRINCIPLES ARE UPHELD WITHIN EACH CORE RESPONSIBILITY. UPDATED REGULARLY, THEY PROVIDE A RELEVANT GUIDE TO UNDERSTANDING AND FULFILLING THE CRITICAL RESPONSIBILITIES OF CHARTER SCHOOL AUTHORIZERS. THESE STANDARDS ARE DISSEMINATED AND SHARED WITH AUTHORIZERS AND USED TO INFORM THE DEVELOPMENT OF POLICY AND AS A STANDARD AGAINST WHICH AUTHORIZERS ARE EVALUATED.AUTHORIZER EVALUATIONS PROVIDE A COMPREHENSIVE, FORMATIVE ANALYSIS OF STRENGTHS AND WEAKNESSES IN AUTHORIZER PRACTICES. THE EVALUATION EXAMINES APPLICATION DECISIONS; MONITORING OF SCHOOL OPERATIONS; ACCOUNTABILITY DECISIONS; SCHOOL AUTONOMY; AND OVERALL SCHOOL PERFORMANCE. THE EVALUATION CULMINATES WITH SPECIFIC, ACTIONABLE RECOMMENDATIONS FOR IMPROVEMENT. ANNUAL CONFERENCE:NACSA HOSTS ITS OWN ANNUAL CONFERENCE EACH FALL FEATURING NATIONALLY-RECOGNIZED KEYNOTE AND PLENARY SPEAKERS AND A CHOICE OF MORE THAN 30 HIGHLY INTERACTIVE AND PRACTICE-ORIENTED WORKSHOPS DEVELOPED BY AND FOR CHARTER AUTHORIZERS AND FOCUSED ON ISSUES OF TOPICAL IMPORTANCE TO ALL WHO ARE DEDICATED TO ADVANCING CHARTER SCHOOLS.MEMBERSHIP:NACSA WAS FOUNDED BY AND CONTINUES TO SERVE AND BE GOVERNED BY A DIVERSE ARRAY OF AUTHORIZING AGENCIES INCLUDING STATE EDUCATION AGENCIES, SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, SPECIAL-PURPOSE OR INDEPENDENT CHARTERING BOARDS, MUNICIPALITIES, AND PRIVATE NOT-FOR-PROFIT ORGANIZATIONS. SEVERAL NON-AUTHORIZERS ALSO SERVE ON THE NACSA BOARD OF DIRECTORS. NACSA PUBLISHES A SERIES OF AUTHORIZING MATTERS ISSUE BRIEFS, POLICY BRIEFS, AND A MONTHLY NEWSLETTER - MEMBER NOTES. NACSA ALSO HOSTS A WEBINAR SERIES, SPONSORS DISCUSSION GROUPS, AND FACILITATES THE MEMBERSHIP'S OVERSIGHT OF ITS AFFAIRS THROUGH AN ANNUAL MEETING AND REGULAR BOARD MEETINGS. MEMBER FEEDBACK IS ALSO SOLICITED THROUGHOUT THE YEAR AND NACSA CONTINUES TO FIND WAYS TO FACILITATE SHARING AND DIALOGUE AMONG MEMBERS. THE MEMBERSHIP TEAM ALSO DIRECTS MEMBERS TO NACSA DIVISIONS IF THEY SEEK ADDITIONAL KNOWLEDGE OR ARE LOOKING FOR MORE CUSTOMIZED RESOURCES.
4d Other program services. (Describe in Schedule O.)
(Expenses $ 1,423,530 including grants of $   ) (Revenue $ 156,545 )
4e Total program service expensesMediumBullet$ 4,767,799
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part IIClick to see attachment.........................
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part IClick to see attachment.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
 
No
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II...........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III...............
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1.....................
34
 
No
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
 
No
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
84
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
20
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
7
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
7
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Does the organization have members or stockholders? ................
6
Yes
 
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
Yes
 
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
Yes
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
Yes
 
13
Does the organization have a written whistleblower policy? ...............
13
Yes
 
14
Does the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
IL
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
MICHAEL CERNAUSKAS CFO
105 WEST ADAMS ST
CHICAGO,IL60603
(312) 376-2300
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) CAROL BARKLEY
BOARD MEMBER
 .50 X           0 0 0
(2) RICK HESS
BOARD MEMBER
 .50 X           0 0 0
(3) GARTH HARRIES
BOARD MEMBER
 .50 X           0 0 0
(4) JAMES GOENNER
CHAIRPERSON
 .50 X           0 0 0
(5) JIM PEYSER
CHAIRPERSON
 .50 X           0 0 0
(6) JONAS CHARTOCK
BOARD MEMBER
 .50 X           0 0 0
(7) JUSTIN TESTERMAN
BOARD MEMBER
 .50 X           0 0 0
(8) GREG RICHMOND
PRESIDENT
 40.00     X       197,428 0 26,171
(9) HOSANNA MAHALEY JOHNSON
VICE-CHAIR
 .50     X       0 0 0
(10) JOSEPHINE BAKER
TREASURER
 .50     X       0 0 0
(11) KAREGA RAUSCH
SECRETARY
 .50     X       0 0 0
(12) MIKE CERNAUSKAS
CFO
 40.00     X       128,546 0 15,491
(13) KATIE KELLY
CHIEF OF STAFF
 40.00         X   131,574 0 15,579
(14) REBECA HUFFMAN
VP OF COMMUNICATIONS & OUTREACH
 40.00         X   121,188 0 22,374
(15) WILLIAM HAFT
VP OF AUTHORIZER DEVELOPMENT
 40.00         X   122,162 0 20,373
(16) ALEX MEDLER
VP OF RESEARCH & EVALUATION
 40.00         X   129,270 0 9,824


Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 830,168 0 109,812
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet8
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
MATTOON & ASSOCIATES LLC
660 PENNSYLVANIA AVENUE SE SUITE
WASHINGTON,DC20003 		LOBBYING 124,034
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet1
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a  
b Membership dues....1b 172,580
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 115,640
f All other contributions, gifts, grants, and
similar amounts not included above1f 		3,259,000
g Noncash contributions included in lines 1a-1f:$  
h Total. Add lines 1a-1f.......MediumBullet 3,547,220
Program Service Revenue Business Code
2a CONTRACT REVENUE 900,099 1,271,534 1,271,534    
b CONFERENCE FEES 900,099 153,300 153,300    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 1,424,834
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 4,170     4,170
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross Rents 6,900  
b Less: rental expenses 5,092  
c Rental income or (loss) 1,808  
d Net rental income or (loss).......MediumBullet 1,808     1,808
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss)    
d Net gain or (loss)..........MediumBullet        
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a HONORARIUMS 900,099 10,000     10,000
b PRIOR YEAR CONFERENCE 900,099 3,245 3,245    
c CONTRACT INCOME - PRIO 900,099 2,539 2,539    
d All other revenue .... 680   680  
e Total. Add lines 11a–11d ......MediumBullet 16,464
12 Total revenue. See Instructions....MediumBullet 4,994,496 1,430,618 680 15,978
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21 518,284 518,284
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 376,971 185,393 179,991 11,587
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 1,487,852 1,288,628 140,288 58,936
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) .... 36,452   36,452  
9 Other employee benefits ....... 200,164 219 199,945  
10 Payroll taxes ........... 131,635   131,635  
11 Fees for services (non-employees):        
a Management ...... 181,961   181,961  
b Legal ......... 16,124 14,867 1,257  
c Accounting ........... 25,163 3,000 22,163  
d Lobbying ........... 120,000 120,000    
e Professional fundraising. See Part IV, line 17.. 11,000 11,000
f Investment management fees ......        
g Other .......... 1,044,930 1,015,693 4,687 24,550
12 Advertising and promotion ....        
13 Office expenses ....... 102,129 38,341 63,536 252
14 Information technology ...... 71,997 7,948 64,049  
15 Royalties ..        
16 Occupancy ........... 205,377   205,377  
17 Travel ............ 305,701 253,675 49,043 2,983
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 178,904 168,325 10,559 20
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 80,020 14,581 65,439  
23 Insurance .............. 6,088   6,088  
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a PROGRAM PUBS & MTLS PRI 93,141 92,541 600  
b RESEARCH DATA PROCUREME 35,000 35,000 0 0
c PROGRAM/OPERATIONS PLAN 0 385,100 -397,581 12,481
d BENEFITS COST POOL 0 301,319 -315,326 14,007
e INDIRECT COST POOL 0 300,833 -318,799 17,966
f All other expenses 32,306 24,052 7,512 742
25 Total functional expenses. Add lines 1 through 24f 5,261,199 4,767,799 338,876 154,524
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation 		       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 149,783 1 247,804
2 Savings and temporary cash investments ....... 1,337,275 2 1,210,735
3 Pledges and grants receivable, net ......... 3,689,274 3 3,566,305
4 Accounts receivable, net ......... 180,335 4 400,982
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............ 94,713 9 186,829
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 437,149
b Less: accumulated depreciation. ..... 10b 240,526 201,537 10c 196,623
11 Investments—publicly traded securities ..........   11  
12 Investments—other securities. See Part IV, line 11 ......   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 34)... 5,652,917 16 5,809,278
Liabilities 17 Accounts payable and accrued expenses . 355,556 17 356,252
18 Grants payable .......... 153,500 18 327,355
19 Deferred revenue .......... 40,750 19 280,912
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities. Complete Part X of Schedule D..... 69,217 25 77,568
26 Total liabilities. Add lines 17 through 25..... 619,023 26 1,042,087
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 171,298 27 336,687
28 Temporarily restricted net assets ..... 4,862,596 28 4,430,504
29 Permanently restricted net assets .....   29  
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 5,033,894 33 4,767,191
34 Total liabilities and net assets/fund balances ..... 5,652,917 34 5,809,278
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
4,994,496
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
5,261,199
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
-266,703
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
5,033,894
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
0
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
4,767,191
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2010)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization? ................
11g(i)
 
 
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
(i)
Name of supported organization 		(ii)
EIN 		(iii)
Type of organization (described on lines 1- 9 above or IRC section (see instructions)) 		(iv)
Is the organization in col. (i) listed in your governing document? 		(v)
Did you notify the organization in col. (i) of your support? 		(vi)
Is the organization in col. (i) organized in the U.S.? 		(vii)
Amount of support?
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 1,807,973 2,114,534 7,087,402 3,125,254 3,547,220 17,682,383
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3.. 1,807,973 2,114,534 7,087,402 3,125,254 3,547,220 17,682,383
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..           13,681,502
6 Public Support. Subtract line 5 from line 4.           4,000,881
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
7 Amounts from line 4.. 1,807,973 2,114,534 7,087,402 3,125,254 3,547,220 17,682,383
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 11,416 20,544 8,891 5,405 11,070 57,326
9 Net income from unrelated business activities, whether or not the business is regularly carried on..       520 680 1,200
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..     13,265 2,515 15,784 31,564
11 Total support (Add lines 7 through 10).           17,772,473
12
12
4,613,970
13
Section C. Computation of Public Support Percentage
14
14
22.510 %
15
15
25.160 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public Support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)            
13 Total support (Add lines 9, 10c, 11 and 12.).            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
NACSA MEETS THE "FACTS AND CIRCUMSTANCES" TEST AS OUTLINED IN TEMPORARY REGULATIONS SECTION 1.170A-9T BASED ON THE FOLLOWING CRITERIA:TEN PERCENT SUPPORT LIMITATION:THE PUBLIC SUPPORT PERCENTAGE FOR NACSA HAD BEEN GREATER THAN 33% PRIOR TO THE YEAR ENDING JUNE 30, 2009. SINCE THEN, THE PUBLIC SUPPORT PERCENTAGE HAS BEEN IN EXCESS OF 22%.ATTRACTION OF PUBLIC SUPPORT: SINCE IT WAS FOUNDED, NACSA HAS CONSISTENTLY AND CONTINUOUSLY ENGAGED IN EFFORTS TO SOLICIT GRANT FUNDS FROM FOUNDATIONS AND GOVERNMENT UNITS. THIS EFFORT HAS INVOLVED SEVERAL TYPES OF ACTIVITIES UNDERTAKEN BY NACSA STAFF YEAR-ROUND, INCLUDING:- RESEARCH INTO POTENTIAL NEW SOURCES OF FOUNDATION SUPPORT, - REVIEW OF GOVERNMENT-ISSUED REQUESTS-FOR-PROPOSALS, - DRAFTING AND SUBMISSION OF LETTERS OF INQUIRY AND GRANT PROPOSALS TO POTENTIAL AND CURRENT FUNDERS, AND - DRAFTING AND SUBMISSION OF REPORTS TO FUNDERS ON GRANT EXPENSES AND ACTIVITIES.NACSA NOW HAS A STAFF PERSON (TITLED THE DIRECTOR OF DEVELOPMENT) WHOSE JOB DESCRIPTION INCLUDES THESE DUTIES, AND WHO IS TASKED WITH EXPANDING NACSA'S FUNDING BASE TO INCLUDE MORE FOUNDATIONS AND GOVERNMENT SUPPORT. THESE EFFORTS ARE SUPPORTED BY A NATIONAL POOL OF VOLUNTEERS AND PROFESSIONAL PHILANTHROPY CONSULTANTS. DURING THE PAST 24 MONTHS, SOLICITATION EFFORTS HAVE GENERATED FUNDING FROM ADDITIONAL NATIONALLY RECOGNIZED FOUNDATIONS. NACSA HAS ALSO RECEIVED NEW GOVERNMENT FUNDING THROUGH THE AWARDING OF A $2.2 MILLION THREE-YEAR GRANT (BEGAN 10/1/10) FROM THE U.S. DEPARTMENT OF EDUCATION. SOURCES OF SUPPORT:NACSA RECEIVES ITS REVENUE THROUGH CONTRIBUTIONS, MEMBERSHIP DUES, AND PROGRAM REVENUE. NACSA SEEKS SUPPORT FROM ORGANIZATIONS THAT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZERS AND ORGANIZATIONS THAT SUPPORT THE MISSION OF THE CHARTER SCHOOL MOVEMENT. OVER THE PAST 5 YEARS, NACSA HAS RECEIVED OVER $15 MILLION OF SUPPORT FROM 5 LARGE NATIONALLY RECOGNIZED FOUNDATIONS. THESE FOUNDATIONS ARE NOT RELATED TO NACSA OR TO EACH OTHER. THESE CONTRIBUTIONS WERE A SIGNIFICANT SOURCE OF REVENUE TO NACSA. THE SUPPORT FROM THESE FOUNDATIONS WERE CONSIDERED EXCESS CONTRIBUTIONS WHICH WAS THE CONTRIBUTING FACTOR IN REDUCING NACSA'S PUBLIC SUPPORT PERCENTAGE BELOW 33 1/3 %. EVEN THOUGH THE CONTRIBUTIONS WERE SIGNIFICANT TO THE OPERATIONS OF NACSA, THE CONTRIBUTIONS WERE LESS THAN 1% OF TOTAL CONTRIBUTIONS GIVEN TO CHARITABLE ORGANIZATIONS FROM 4 OUT OF THE 5 FOUNDATIONS. THE APPROX $350,000 OF EXCESS CONTRIBUTIONS FROM THE 5TH FOUNDATION MADE UP 7% OF THEIR TOTAL CONTRIBUTIONS TO NACSA IN THE LAST YEAR A DONATION WAS MADE TO NACSA - YEAR ENDING JUNE 30, 2007. BASED ON THE PERCENTAGE OF FUNDS GIVEN TO NACSA FROM THE FOUNDATIONS OUT OF THE TOTAL CONTRIBUTIONS GIVEN TO CHARITABLE ORGANIZATIONS THROUGHOUT THE NATION, THE CONTRIBUTIONS RECEIVED WERE NOT INTENDED TO PROVIDE A MEANS FOR THE FOUNDATIONS TO EXERCISE CONTROL OVER THE OPERATIONS OF NACSA. NACSA RECEIVED THE CONTRIBUTIONS AS SUPPORT OF NACSA'S MISSION AND THE CHARTER SCHOOL SYSTEM. IN ADDITION TO THE CONTRIBUTION REVENUE FROM PRIVATE DONORS AND FOUNDATIONS, NACSA HAS RECEIVED MORE THAN $520,000 OF GOVERNMENT GRANTS, $770,000 OF MEMBERSHIP SUPPORT AND $4.6 MILLION OF PROGRAM REVENUE OVER THE PAST 5 YEARS. THE DONORS FOR NACSA ARE THOSE THAT HAVE AN INTEREST IN EDUCATION AND IN PARTICULAR CHARTER SCHOOLS FOR THE UNITED STATES. THE MAJORITY OF THE MEMBERSHIP SUPPORT IS FROM TAX EXEMPT ENTITIES SUCH AS SCHOOLS AND GOVERNMENT AGENCIES THROUGHOUT THE UNITED STATES. THE MAJORITY OF THE PROGRAM REVENUE IS RECEIVED FROM CHARTER SCHOOLS AND VARIOUS STATES THROUGHOUT THE UNITED STATES FOR PROVIDING TECHNICAL ASSISTANCE AND MANAGEMENT SERVICES. REPRESENTATIVE GOVERNING BODY:THE BOARD OF DIRECTORS CONSISTS OF PERSONS HAVING SPECIAL KNOWLEDGE AND EXPERTISE IN THE FIELD OF CHARTER SCHOOLS AND CHARTER SCHOOL AUTHORIZERS. NACSA'S BOARD OF DIRECTORS INCLUDES LEADING AUTHORIZERS FROM A VARIETY OF CHARTERING ENTITIES THAT HAIL FROM SOME OF THE MOST ACTIVE AND IMPORTANT CHARTER SCHOOL STATES. TWO-THIRDS OF THE BOARD CONSISTS OF NACSA MEMBERS WHO ARE CHARTER SCHOOL AUTHORIZERS, WHILE ONE-THIRD OF THE BOARD CONSISTS OF NACSA ASSOCIATE MEMBERS WHO WORK AT INSTITUTIONS, CORPORATIONS, UNITS OF GOVERNMENT, CHARTER SCHOOL RESOURCE CENTERS, STATE ASSOCIATIONS AND OTHER ORGANIZATIONS THAT ARE NOT AUTHORIZERS BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. NACSA'S BYLAWS PROVIDE FOR THE ELECTION OF BOARD MEMBERS BY A VOTE OF THE BOARD OF DIRECTORS. THE COMPOSITION OF THE BOARD IS RESTRICTED TO NACSA MEMBERS. NOMINATIONS FOR BOARD MEMBERS ARE SOLICITED FROM NACSA'S MEMBERSHIP.PUBLIC ACCESS TO SERVICES:NACSA PROVIDES PUBLIC ACCESS TO ITS RESEARCH AND PUBLICATIONS VIA THE INTERNET. NACSA OFFERS PUBLICATIONS THAT ADDRESS POLICES AND STANDARDS FOR CHARTER SCHOOLS. THE RESEARCH NACSA COMPILES THROUGH SURVEYS FROM THE CHARTER SCHOOLS IS AVAILABLE FOR PUBLIC USE. NACSA OFFERS THE PUBLICATIONS AND RESEARCH TO THE PUBLIC AT NO COST.NACSA PROVIDES ADDITIONAL INFORMATION REGARDING THE CHARTER SCHOOL INDUSTRY TO THE PUBLIC THROUGH PUBLISHED NEWSPAPERS AND PERIODICALS. KEY EMPLOYEES OF NACSA HAVE BEEN INTERVIEWED AND QUOTED IN WIDELY KNOWN PERIODICALS SUCH AS THE NEW YORK TIMES, THE DENVER DAILY NEWS, EDUCATION WEEK AND THE ASSOCIATED PRESS. PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES:NACSA OFFERS VARIOUS PROGRAMS THAT ACCOMPLISHMENT THE CHARITABLE MISSION OF PROMOTING THE ESTABLISHMENT AND OPERATION OF QUALITY CHARTER SCHOOLS THROUGH OVERSIGHT IN THE PUBLIC INTEREST. THESE PROGRAMS INCLUDE: RESEARCH AND EVALUATION; CHARTER SCHOOL AUTHORIZING, STANDARDS AND EVALUATION; POLICY AND COMMUNICATION; AUTHORIZER EXCELLENCE INITIATIVE; AND ANNUAL CONFERENCE. THE ACCOMPLISHMENTS OF EACH OF THESE PROGRAMS ARE OUTLINED ON FORM 990 PART III. MEMBERSHIP DUES AND SERVICES:NACSA WAS FOUNDED BY AND CONTINUES TO SERVE AND BE GOVERNED BY A DIVERSE ARRAY OF AUTHORIZING AGENCIES INCLUDING STATE EDUCATION AGENCIES, SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, SPECIAL-PURPOSE OR INDEPENDENT CHARTERING BOARDS, MUNICIPALITIES, AND PRIVATE NOT-FOR-PROFIT ORGANIZATIONS. FULL MEMBERSHIP IS RESTRICTED TO CHARTER SCHOOL AUTHORIZERS, PUBLIC SCHOOLS, SCHOOL DISTRICTS AND OTHER GOVERNMENT ENTITIES. MEMBERSHIP DUES FOR FULL MEMBERS ARE $500 - $3,000 PER YEAR DEPENDENT UPON THE NUMBER OF CHARTER SCHOOLS AUTHORIZED BY A MEMBER. ASSOCIATE MEMBERSHIP IS AVAILABLE FOR INSTITUTIONS, CORPORATIONS, UNITS OF GOVERNMENT, CHARTER SCHOOL RESOURCE CENTERS, STATE ASSOCIATIONS AND OTHER ORGANIZATIONS THAT ARE NOT AUTHORIZERS BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. MEMBERSHIP DUES FOR ASSOCIATE MEMBERS ARE $500 ANNUALLY.INDIVIDUAL MEMBERSHIP IS AVAILABLE TO THOSE WHO ARE NOT AFFILIATED WITH AN ORGANIZATION BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. MEMBERSHIP DUES INFORMATION FOR INDIVIDUALS IS AVAILABLE UPON REQUEST.THE MEMBERS OF NACSA ARE LOCATED IN 29 STATES THROUGHOUT THE COUNTRY.THE MEMBERS OF THE ORGANIZATION PARTICIPATE IN THE PROGRAMS OF NACSA WHICH INCLUDES WORKSHOPS AND SEMINARS IN COLLABORATION WITH STATE EDUCATION AGENCIES. NACSA ALSO PROVIDES DIRECT CUSTOMIZED GUIDANCE TO CHARTER SCHOOL AUTHORIZERS. NACSA ALSO ENGAGES PUBLIC OFFICIALS AND POLICY ORGANIZATIONS ACROSS THE NATION TO INFORM THEM OF PROFESSIONAL AUTHORIZING PRACTICES. ALL PROGRAMS DIRECTLY BENEFIT CHARTER SCHOOL AUTHORIZERS WHICH IN TURN BENEFITS THE GENERAL PUBLIC THROUGH THE EDUCATION FROM THESE SCHOOLS.THE DUES ARE DESIGNED TO ENROLL A SUBSTANTIAL NUMBER OF MEMBERS OF THE COMMUNITY WHO HAVE AN INTEREST IN CHARTER SCHOOLS. THIS IS EVIDENT BY THE RATE STRUCTURE OF THE MEMBERSHIP DUES. THE ACTIVITIES OF NASCA APPEAL TO MEMBERS OF THE COMMUNITY WHO ARE INTERESTED IN CHARTER SCHOOLS.
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
  		Employer identification number

84-1553195
Part I
Contributors (see Instructions)
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
  		Employer identification number

84-1553195
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
  		Employer identification number

84-1553195
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.
SchCMd Bullet Attach to Form 990 or Form 990-EZ. SchCMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
If the organization answered “Yes,” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes,” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes,” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35a (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization's direct and indirect political campaign activities on behalf of or in opposition to candidates for public office in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c) except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt funtion activities ....................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2010

Schedule C (Form 990 or 990-EZ) 2010
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
Organization's
Totals 		(b) Affiliated Group
Totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...... 0 0
b Total lobbying expenditures to influence a legislative body (direct lobbying) ....... 134,436  
c Total lobbying expenditures (add lines 1a and 1b) ................... 134,436 0
d Other exempt purpose expenditures ........................ 4,796,667  
e Total exempt purpose expenditures (add lines 1c and 1d) ............... 4,931,103 0
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 396,555 0
  If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:    
  Not over $500,00020% of the amount on line 1e.    
  Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.    
  Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.    
  Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.    
  Over $17,000,000$1,000,000.    
       
g Grassroots nontaxable amount (enter 25% of line 1f) ................. 99,139 0
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
  Calendar year (or fiscal year
beginning in) 		(a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) Total
             
2a Lobbying non-taxable amount       396,555 396,555
             
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		        594,833
             
c Total lobbying expenditures 0 49,802 131,581 134,436 315,819
             
d Grassroots non-taxable amount       99,139 99,139
             
e Grassroots ceiling amount
(150% of line 2d, column (e))		         148,709
             
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2010


Schedule C (Form 990 or 990-EZ) 2010
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? If "Yes," describe in Part IV ..........................
 
 
 
j
Total. lines 1c through 1i ...................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carryover lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) if BOTH Part III-A, lines 1 and 2 are answered “No” OR if Part III-A, line 3 is answered “Yes”.
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) non-deductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ...........................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; and Part ll-B, line 1i.
Also, complete this part for any additional information.
Identifier Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2010

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06 ........ 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance ....      
b Contributions ........      
c Investment earnings or losses ...      
d Grants or scholarships .....      
e Other expenditures for facilities
and programs ........ 		     
f Administrative expenses ....      
g End of year balance ......      
2
Provide the estimated percentage of the year end balance held as:
a
Board designated or quasi-endowment: SchDMd Bullet  
b
Permanent endowment: SchDMd Bullet  
c
Term endowment: SchDMd Bullet  
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Investments—Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............   43,408 5,427 37,981
d Equipment ................   393,741 235,099 158,642
e Other .................        
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........SchDMdBullet 196,623
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Amount
Federal Income Taxes  
UNAMORTIZED RENT ABATEMENT 77,568








Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)Small Bullet 77,568
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 4,994,496
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 5,261,199
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 -266,703
4 Net unrealized gains (losses) on investments .......................... 4  
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV) ................................. 8  
9 Total adjustments (net). Add lines 4 - 8 ............................. 9 0
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 -266,703
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 4,999,588
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV): ............ 2d 5,092
e Add lines 2a through 2d ..................... 2e 5,092
3 Subtract line 2e from line 1..................... 3 4,994,496
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV): ........... 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ...... 5 4,994,496
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 5,266,291
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV): ............ 2d 5,092
e Add lines 2a through 2d...................... 2e 5,092
3 Subtract line 2e from line 1..................... 3 5,261,199
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV): ............ 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ...... 5 5,261,199
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: NACSA IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAX EXPENSE IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE, NASCA BELIEVES THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS RESULTING IN LIABILITIES THAT WOULD HAVE BEEN REQUIRED TO BE RECORDED FOR THE YEARS ENDED JUNE 30, 2011 AND 2010. NACSA'S INCOME TAX AND INFORMATION RETURNS FOR YEARS SUBSEQUENT TO FISCAL 2007 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAX AUTHORITIES THAT NACSA CURRENTLY FILES OR HAS FILED WITH. BASED UPON THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, NACSA DID NOT HAVE ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL IN THE FINANCIAL STATEMENTS AT JUNE 30, 2011.
PART XII, LINE 2D - OTHER ADJUSTMENTS:   RENTAL EXPENSES 5,092.
PART XIII, LINE 2D - OTHER ADJUSTMENTS:   RENTAL EXPENSES 5,092.
Schedule D (Form 990) 2010

Additional Data


Software ID:  
Software Version:  




Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number
84-1553195
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) LOS ANGELES UNIFIED SCHOOL DISTRICT333 S BEAUDRY AVENUE
LOS ANGELOS,CA90017 		95-6001908 501(C)(1) 20,000       SUPPORT THE GRANTEE' WORK ALIGNING ONGOING CHARTER SCHOOL OVERSIGHT WITH ACCOUNTABILITY DECISIONS INCLUDING RENEWAL, REVOCATION AND INTERVENTION.
(2) MINNEAPOLIS PUBLIC SCHOOLS807 NORTHEAST BROADWAY
MINNEAPOLIS,MN55413 		41-0851980 501(C)(1) 32,330       SUPPORT THE GRANTEE'S IMPLEMENTATION OF POLICIES AND PRACTICES TO GROW A PORTFOLIO OF CHARTER SCHOOLS.
(3) THE THOMAS B FORDHAM FOUNDATION400 E FIFTH ST SUITE C
DAYTON,OH45402 		31-1816446 501(C)(3) 125,000       SUPPORT THE GRANTEE'S CREATION OF A NEW LARGE SCALE SPONSOR IN OHIO.
(4) FRIENDS OF EDUCATIONVOLUNTEERS OF AMERICA200 E LAKE STREET
WAYZATA,MN55391 		31-1646135 501(C)(3) 113,000       ASSIST IN IMPLEMENTING THE "MINNESOTA ACTION DATA PROJECT", A NEW PUBLIC ACCOUNTABILITY SYSTEM FOR MINNESOTA AUTHORIZERS.
(5) BALL STATE UNIVERSITY2000 W UNIVERSITY AVE
MUNCIE,IN47306 		35-6000221 501(C)(1) 7,500       AUTHORIZER EVALUATION
(6) NEVADA DEPARTMENT OF EDUCATION1749 STEWART STREET SUITE 40
CARSON CITY,NV89706 		18-8000022 501(C)(1) 27,730       TO MAKE SUBSTANTIVE CHANGES TO THE CHARTER SCHOOL APPLICATION AND TO CREATE A COHERENT AND ALIGNED SYSTEM TO SUPPORT PERFORMANCE BASED ACCOUNTABILITY.
(7) STOCKTON UNIFIED SCHOOL DISTRICT701 N MADISON STREET
STOCKTON,CA95202 		94-6002661 501(C)(1) 7,500       AUTHORIZER EVALUATION
(8) THE UNIVERSITY OF THE STATE OF NEW YORK - REGENTS RESEARCH FUND89 WASHINGTON AVENUE
ALBANY,NY12234 		14-1599643 501(C)(3) 50,000       DEVELOP AND FINALIZE STRATEGIC PLAN
(9) COLORADO CHARTER SCHOOL INSTITUTE1580 LOGAN STREET SUITE 210
DENVER,CO80203 		84-0644739 501(C)(1) 52,000       DEVELOP AND FINALIZE STRATEGIC PLAN
(10) METROPOLITAN NASHVILLE PUBLIC SCHOOLS2601 BRANSFORD AVENUE
NASHVILLE,TN37204 		62-0717138 501(C)(1) 7,434       AUTHORIZER EVALUATION
(11) THE RESEARCH FOUNDATION OF STATE UNIVERSITY OF NEW YORK41 STATE STREET
ALBANY,NY11207 		14-1599643 501(C)(3) 50,000       DEVELOP AUTHORIZING POLICIES AND A PLAN FOR DEVELOPING REPLICATION-SPECIFIC PROTOCOLS
(12) HAWAII CHARTER SCHOOL REVIEW PANEL73-4460 QUEEN KAAHUMANU HIGHWAY 128
128
KAILUAKONA,HI96740 		80-0119604 501(C)(1) 7,500       AUTHORIZER EVALUATION
(13) GEORGIA CHARTER SCHOOLS COMMISSION2053 TWIN TOWERS EAST/205 JESSE
HILL JR DRIVE SE
ATLANTA,GA30334 		27-0718949 501(C)(1) 10,000       DEVELOP AND FINALIZE STRATEGIC PLAN
2
Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image
13
3
Enter total number of other organizations ................................ . Bullet Image
0
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2010

Schedule I (Form 990) 2010
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance













Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
OTHER INFORMATION: PART IV: MONITORING OF FUND GRANTEES OCCURS BOTH DURING AND AFTER THE GRANT. DURING THE GRANT, THE MONITORING PROCESS - IN THE FORM OF BOTH WRITTEN REPORTS AND PHONE CALLS - OFFERS THE OPPORTUNITY FOR THE GRANTEE TO REFLECT ON CURRENT ACTIVITIES, BEST PRACTICES AND ROOM FOR IMPROVEMENT. THE REFLECTION PROCESS ALLOWS GRANTEES TO MAKE NECESSARY CHANGES MOVING FORWARD THAT WILL ENSURE THE SUCCESS OF THE GRANT AND PROVIDES A FEEDBACK MECHANISM FOR THE FUND TO BE MADE AWARE OF AND WEIGH IN ON CRITICAL ISSUES. FOLLOWING THE GRANT'S COMPLETION, THE MONITORING PROCESS ALLOWS THE FUND TO DETERMINE IF GRANTEES SUCCESSFULLY COMPLETED THE PROJECT DELIVERABLES AND DISTRIBUTE THE FINAL GRANT PAYMENT. THE GRANT AWARD IS DISTRIBUTED IN TWO INSTALLMENTS: THE FIRST FOLLOWS THE RECEIPT OF THE SIGNED GRANT AGREEMENT; AND THE SECOND FOLLOWS THE RECEIPT OF THE FINAL GRANT REPORT AND THE SUCCESSFUL COMPLETION OF THE GRANT PROJECT.
Schedule I (Form 990) 2010


Additional Data


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Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
 
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported in prior
Form 990 or
Form 990-EZ
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) GREG RICHMOND (i)
(ii)		 197,428
0 		0
0 		0
0 		8,167
0 		18,004
0 		223,599
0 		0
0















Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule J (Form 990) 2010

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Identifier Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 4   NACSA'S BY-LAWS WERE AMENDED TO: 1) ALLOW REGULAR DIRECTORS OF THE BOARD TO REMAIN AS DIRECTORS IF THEY CHANGED JOBS, 2) REMOVE LANGUAGE REQUIRING REGULAR BOARD MEMBERS TO BE EMPLOYED BY AUTHORIZERS TO BE ELIGIBLE TO SERVE, AND 3) ALLOW FOR ELECTION OF BOARD MEMBERS BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 6   NACSA'S BYLAWS ESTABLISH TWO CLASSES OF MEMBERSHIP: 1. REGULAR MEMBERSHIP IS OPEN TO INSTITUTIONS, AGENCIES, AND OTHER ENTITIES ACROSS THE UNITED STATES THAT ARE LEGISLATIVELY AUTHORIZED TO GRANT CHARTERS FOR OPERATION OF PUBLIC CHARTER SCHOOLS AND TO OVERSEE AND EVALUATE PUBLIC CHARTER SCHOOL PERFORMANCE. 2. ASSOCIATE MEMBERSHIP IS OPEN TO ORGANIZATIONS THAT SUPPORT THE MISSION OF NACSA BUT ARE NOT LEGISLATIVELY AUTHORIZED TO GRANT CHARTERS AND TO ANY INDIVIDUALS THAT SUPPORT THE MISSION OF NACSA.
FORM 990, PART VI, SECTION A, LINE 7A   NACSA'S BYLAWS PROVIDE FOR THE ELECTION OF BOARD MEMBERS BY A VOTE OF THE BOARD OF DIRECTORS. THE COMPOSITION OF THE BOARD IS RESTRICTED TO NACSA MEMBERS. NOMINATIONS FOR BOARD MEMBERS ARE SOLICITED FROM NACSA'S MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7B   NACSA'S BYLAWS PROVIDE FOR THE FOLLOWING OVERSIGHT BY THE MEMBERSHIP (DURING THE ANNUAL MEETING) OF GOVERNANCE DECISIONS: 1. REGULAR MEMBERS WILL VOTE ON ANY RESOLUTIONS PROPOSED FOR THE ASSOCIATION THAT HAVE BEEN DULY FILED IN WRITING IN ACCORDANCE WITH ARTICLE X(RESOLUTIONS), AND MAY PASS SUCH RESOLUTIONS BY A MAJORITY VOTE OF ALL REGULAR MEMBERS PRESENT AND VOTING. 2. ANY DULY FILED AMENDMENTS TO THE BYLAWS MAY BE ADOPTED BY A MAJORITY VOTE OF ALL REGULAR MEMBERS PRESENT AND VOTING. 3. THE ASSOCIATIONS MEMBERSHIP MAY ACT TO REPEAL THE BYLAWS OR ADOPT NEW BYLAWS BY MAJORITY VOTE OF ALL REGULAR MEMBERS PRESENT AND VOTING.
FORM 990, PART VI, SECTION B, LINE 11   NACSA HAS ESTABLISHED A FINANCE COMMITTEE (FC) WHICH IS COMPOSED OF 3 MEMBERS OF THE BOARD OF DIRECTORS. THE DUTIES AND RESPONSIBILITY OF THE FC INCLUDE THE INDEPENDENT AUDIT REPORT REVIEW FUNCTION AND THE FORM 990 REVIEW. SPECIFICALLY, THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL FC MEMBERS. MEMBERS FORWARD ANY COMMENTS OR QUESTIONS DIRECTLY TO NACSAS CFO.
  FORM 990, PART VI, SECTION B, LINE 12C NACSA'S PRESIDENT & CEO WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE INTERNAL AFFAIRS COMMITTEE IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS. THE INTERNAL AFFAIRS COMMITTEE, IN CONSULTATION WITH THE BOARD CHAIR, SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO NACSA. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF NACSA AND THE ADVANCEMENT OF ITS PURPOSE.
  FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING EMPLOYEE COMPENSATION OF THE NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS APPLIES TO THE COMPENSATION OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. THE PROCESS INCLUDES ALL OF THESE ELEMENTS: 1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OF THE ORGANIZATION; 2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND 3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PRESIDENT & CEO IS REVIEWED AND APPROVED BY THE INTERNAL AFFAIRS COMMITTEE OF THE BOARD OF DIRECTORS OF THE ORGANIZATION. THE COMPENSATION IS THEN APPROVED BY THE ENTIRE BOARD OF DIRECTORS. ANY PERSONS WITH CONFLICT OF INTERESTS WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PRESIDENT & CEO IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT.
  FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

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