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 private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 07-01-2013 , 2013, and ending 06-30-2014
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 1900
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CHICAGO, IL60603
D Employer identification number

84-1553195
E Telephone number

G Gross receipts $ 7,807,529
F Name and address of principal officer:
GREG RICHMOND
105 WEST ADAMS STREET NO 1900
CHICAGO,IL60603
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.QUALITYCHARTERS.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
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 9
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 9
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 39
6 Total number of volunteers (estimate if necessary) ............. 6 9
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
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) ......... 8,275,463 6,380,541
9 Program service revenue (Part VIII, line 2g) ......... 1,959,855 1,294,493
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 4,735 -233,063
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 2,674 113,174
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 10,242,727 7,555,145
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 525,719 685,238
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) 3,226,491 3,635,635
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet158,873    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 3,435,516 2,854,419
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 7,187,726 7,175,292
19 Revenue less expenses. Subtract line 18 from line 12....... 3,055,001 379,853
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 9,637,467 9,760,993
21 Total liabilities (Part X, line 26)............. 1,022,156 765,829
22 Net assets or fund balances. Subtract line 21 from line 20..... 8,615,311 8,995,164
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 Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line 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 organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations 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 $ 2,092,142 including grants of $   ) (Revenue $ 1,053,050 )
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. IN PURSUIT OF THAT GOAL, NACSA'S PRINCIPLES & STANDARDS OF QUALITY CHARTER AUTHORIZING (PRINCIPLES & STANDARDS) PROVIDE THE FOUNDATION FOR THE DELIVERY OF TECHNICAL SUPPORT SERVICES. FIRST PUBLISHED IN 2004 AND REGULARLY UPDATED, THESE PROFESSIONAL STANDARDS ARE USED TO GUIDE AUTHORIZING PRACTICES ACROSS THE COUNTRY AND ARE REFERENCED IN STATE STATUTES. NACSA'S PRINCIPLES & STANDARDS REFLECT BEST PRACTICES IDENTIFIED THROUGH YEARS OF EXPERIENCE IN WORKING WITH AUTHORIZING AGENCIES OF ALL TYPES AND SIZES ACROSS THE COUNTRY. THE PRINCIPLES ARTICULATE CORE BELIEFS THAT UNDERGIRD QUALITY CHARTER SCHOOL AUTHORIZING, WHILE THE STANDARDS DESCRIBE ESSENTIAL AUTHORIZING RESPONSIBILITIES AND IMPORTANT ELEMENTS IN CARRYING THEM OUT. LAST UPDATED IN 2012, THE PRINCIPLES & STANDARDS ARE A PRACTICAL GUIDE TO UNDERSTANDING AND FULFILLING THE CRITICAL RESPONSIBILITIES OF CHARTER SCHOOL AUTHORIZERS. THESE GUIDELINES ARE DISSEMINATED AND SHARED WITH AUTHORIZERS, INFORM STATE AND FEDERAL LEGISLATION, AND SERVE AS THE BASIS FOR EVALUATION OF AUTHORIZER PRACTICES.
4b (Code:   ) (Expenses $ 1,798,828 including grants of $ 685,238 ) (Revenue $ 31,250 )
FUND FOR AUTHORIZER EXCELLENCE (GRANT PROGRAM) & HUMAN CAPITAL: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. WITH A GRANT FROM A PRIVATE FOUNDATION, NACSA WAS ABLE TO AWARD SUB-GRANTS TO ORGANIZATIONS REPRESENTING CITIES ENGAGED IN A DISTRICT-CHARTER COLLABORATION COMPACT PROGRAM (COMPACT PROGRAM). THESE ONE-TIME, LUMP SUM GRANTS RANGING FROM $25,000 TO $150,000 WERE AWARDED TO EACH CITY BASED ON COMPLETION OF A COMPACT AGREEMENT BETWEEN THE LOCAL SCHOOL DISTRICT AND ITS CHARTER SCHOOLS ALONG WITH THE SUBMISSION OF AN APPROVED APPLICATION. FOR FISCAL YEAR ENDED JUNE 30, 2014, $725,000 IN SUB-GRANTS UNDER THIS PROGRAM WAS AWARDED, WHILE $100,000 WAS AWARDED FOR FISCAL YEAR ENDED JUNE 30, 2013. INVESTMENTS MADE UNDER THIS PROGRAM ARE TARGETED TO ACTIVITIES SUPPORTING THE OBJECTIVES OF THE DISTRICT'S COMPLETED COMPACT. APPLICANTS WERE EVALUATED IN TERMS OF THEIR PROPOSAL'S ALIGNMENT WITH THE GOALS OF THE COMPACT PROGRAM, POTENTIAL FOR IMPACT ON COMPACT PROGRAM OBJECTIVES; LEVEL OF DETAIL IN PROJECT PLAN; AS WELL AS CLARITY AROUND GOALS, DELIVERABLES AND MEASURES OF SUCCESS. NACSA RECOGNIZES THE IMPACT OF HUMAN CAPITAL NEEDS OF THE NATION'S CHARTER SCHOOL AUTHORIZERS ON THE OVERALL IMPROVEMENT OF QUALITY IN THE SECTOR. THE NACSA TALENT AND ENGAGEMENT DIVISION WORKS TO INCREASE THE NUMBER OF QUALITY INDIVIDUALS ENTERING THE FIELD, TO CULTIVATE AND DEVELOP HIGH-POTENTIAL TALENT ALREADY WORKING IN AUTHORIZING, AND TO BUILD A POWERFUL NETWORK OF CURRENT AND FUTURE EFFECTIVE LEADERS TO HELP RETAIN THEM IN THE SECTOR. CURRENTLY, TWO INITIATIVES FOCUS ON THESE EFFORTS: NACSA'S FELLOWS AND LEADERS PROGRAMS.
4c (Code:   ) (Expenses $ 1,519,240 including grants of $   ) (Revenue $   )
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.
(Code:   ) (Expenses $ 377,310 including grants of $   ) (Revenue $   )
RESEARCH AND EVALUATION:NACSA'S RESEARCH FOCUSES ON IDENTIFYING AND TRACKING ACTIVE CHARTER AUTHORIZERS NATIONWIDE; ANALYZING THE ACADEMIC PERFORMANCE OF AUTHORIZER CHARTER SCHOOL PORTFOLIOS; INVESTIGATING THE IMPLEMENTATION OF CHARTER SCHOOL AUTHORIZING PRACTICES NATIONALLY; AND PURSUING RESEARCH THAT INFORMS NACSA'S POLICY AND ADVOCACY OBJECTIVES. NACSA'S RESEARCH AND EVALUATION TEAM IS ALSO CHARGED WITH EVALUATING NACSA'S PROGRESS TOWARD ITS STRATEGIC PLAN GOALS, INCLUDING PROGRESS ON THE ONE MILLION LIVES CAMPAIGN.
(Code:   ) (Expenses $ 435,684 including grants of $   ) (Revenue $ 210,193 )
ANNUAL CONFERENCE:NACSA HOSTS ITS OWN ANNUAL CONFERENCE EACH FALL FEATURING NATIONALLY RECOGNIZED KEYNOTE AND PLENARY SPEAKERS AND A CHOICE OF MORE THAN 40 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.
(Code:   ) (Expenses $ 295,968 including grants of $   ) (Revenue $   )
MEMBERSHIP:NACSA WAS FOUNDED BY AND CONTINUES TO SERVE 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 ACTIVE AND FORMER AUTHORIZERS SERVE ALONG WITH NON-AUTHORIZERS ON THE NACSA BOARD OF DIRECTORS. NACSA PUBLISHES ISSUE BRIEFS, CASE STUDIES, MONOGRAPHS AND A WEEKLY NEWSLETTER - MEMBER NOTES. NACSA ALSO HOSTS A WEBINAR SERIES, CREATES ONLINE DISCUSSION FORUMS, AND FACILITATES MEETINGS THAT BRING TOGETHER MEMBERS TO DISCUSS SPECIAL TOPICS OF COMMON CONCERN. 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 $ 1,108,962 including grants of $   ) (Revenue $ 210,193 )
4e Total program service expensesMediumBullet6,519,172
Form 990 (2013)
Form 990 (2013)
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 (see instructions)? 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, or have a section 501(h) election in effect during the tax year? 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 IIIClick to see attachment............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which 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 for escrow or custodial account liability; 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 temporarily restricted endowments, permanent endowments, 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, line 10?
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 VIIClick 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 VIIIClick 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 IXClick 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 XClick to see attachment
11e
 
No
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 XClick 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 and XII 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 and XII 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, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
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 (see instructions)....
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
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government 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 or 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
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 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 lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
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
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, 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 employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? 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 direct or indirect 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, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, 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...
35b
 
 
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 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
87
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
39
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” to line 3b, 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, securities account, or other financial 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 as charitable contributions?...
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. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the 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 amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
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 or note to any line 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
9
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
9
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
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
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
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did 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 15a or 15b, 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," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take 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 made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletMICHAEL CERNAUSKAS CFO105 WEST ADAMS STCHICAGOIL60603 (312) 376-2300
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line 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. 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 organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) LISA GRAHAM KEEGAN........................................................................
CHAIR
 .50
.......................   		X   X       0 0 0
(2) JIM PEYSER........................................................................
VICE CHAIR
 .50
.......................   		X   X       0 0 0
(3) ALAN COVERSTONE........................................................................
SECRETARY
 .50
.......................   		X   X       0 0 0
(4) STEVE CANAVERO........................................................................
TREASURER
 .50
.......................   		X   X       0 0 0
(5) JOSE COLE-GUTIERREZ........................................................................
BOARD MEMBER
 .50
.......................   		X           0 0 0
(6) RICK HESS........................................................................
BOARD MEMBER
 .50
.......................   		X           0 0 0
(7) SCOTT PEARSON........................................................................
BOARD MEMBER
 .50
.......................   		X           0 0 0
(8) M KAREGA RAUSCH........................................................................
BOARD MEMBER
 .50
.......................   		X           0 0 0
(9) HANNA SKANDERA........................................................................
BOARD MEMBER
 .50
.......................   		X           0 0 0
(10) GREG RICHMOND........................................................................
PRESIDENT & CEO
 40.00
.......................   		    X       226,611 0 24,874
(11) MICHAEL CERNAUSKAS........................................................................
CFO
 40.00
.......................   		    X       141,384 0 11,867
(12) KATIE KELLY........................................................................
VP OF COMMUNICATIONS
 40.00
.......................   		        X   137,583 0 21,426
(13) ALEX MEDLER........................................................................
VP OF POLICY
 40.00
.......................   		        X   137,204 0 13,198
(14) WILLIAM HAFT........................................................................
VP OF AUTHORIZER DEVELOPMENT
 40.00
.......................   		        X   129,628 0 20,330
(15) MARGARET LIN........................................................................
VP OF RESEARCH
 40.00
.......................   		        X   128,914 0 7,720
(16) JAMEY ROBERTS........................................................................
VP OF HUMAN CAPITAL
 40.00
.......................   		        X   124,978 0 18,195


Form 990 (2013)
Form 990 (2013)
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 (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 1,026,302 0 117,610
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet7
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. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
MATTOON & ASSOCIATES LLC660 PENN AVE SE STE 301WASHINGTONDC20003 LOBBYING 120,000
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet1
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b 192,330
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 780,565
f All other contributions, gifts, grants, and
similar amounts not included above1f 		5,407,646
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 6,380,541
Program Service RevenueAmt Business Code
2a CONTRACT REVENUE 900099 1,053,050 1,053,050    
b CONFERENCE FEES 900099 210,193 210,193    
c REGISTRATION FEES: LEADERS PROGRA 900099 31,250 31,250    
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 1,294,493
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 4,363     4,363
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents 30,035  
b Less: rental expenses 14,958  
c Rental income or (loss) 15,077  
d Net rental income or (loss).......MediumBullet 15,077     15,077
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses   237,426
c Gain or (loss)   -237,426
d Net gain or (loss)..........MediumBullet -237,426     -237,426
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 OTHER INCOME 900001 98,097     98,097
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 98,097
12 Total revenue. See Instructions......MediumBullet 7,555,145 1,294,493 0 -119,889
Form 990 (2013)
Form 990 (2013)
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).Check if Schedule O contains a response or note to any line in this Part IX ...............
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 United States. See Part IV, line 21 675,238 675,238
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 10,000 10,000
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 421,009 257,755 156,970 6,284
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 2,546,499 1,874,235 584,257 88,007
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 82,988   82,988  
9 Other employee benefits ....... 370,510   370,510  
10 Payroll taxes ........... 214,629   214,629  
11 Fees for services (non-employees):        
a Management ...... 36,040 23,884 12,156  
b Legal ......... 5,567 2,562 3,005  
c Accounting ........... 26,841 2,486 24,355  
d Lobbying ........... 120,000 120,000    
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 1,040,541 1,021,151 19,390  
12 Advertising and promotion ....        
13 Office expenses ....... 221,922 111,007 110,876 39
14 Information technology ...... 158,139 77,475 80,664  
15 Royalties ..        
16 Occupancy ........... 251,882   251,882  
17 Travel ............ 604,101 531,448 70,160 2,493
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 205,275 185,411 19,657 207
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 99,759 5,820 93,939  
23 Insurance .............. 13,227 1,573 11,654  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PROGRAM PUBS & MTLS PRI 25,997 25,497 500 0
b SUBSCRIPTIONS, DUES 19,836 16,077 3,164 595
c TRAINING, EDUCATION, AN 11,479 3,186 8,293 0
d NEWSWIRE SERVICES 8,201 8,201 0 0
e All other expenses 5,612 1,566,166 -1,621,802 61,248
25 Total functional expenses. Add lines 1 through 24e 7,175,292 6,519,172 497,247 158,873
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 77,109 1 100,031
2 Savings and temporary cash investments ......... 1,230,002 2 2,110,914
3 Pledges and grants receivable, net ........... 7,006,232 3 6,675,332
4 Accounts receivable, net ............. 719,442 4 339,552
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) 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 .......... 160,524 9 173,414
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 729,407
b Less: accumulated depreciation ..... 10b 367,657 444,158 10c 361,750
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)...... 9,637,467 16 9,760,993
Liabilities 17 Accounts payable and accrued expenses ......... 548,721 17 508,837
18 Grants payable ................. 232,587 18 110,895
19 Deferred revenue ................ 140,283 19 146,097
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other 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 (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 100,565 25 0
26 Total liabilities. Add lines 17 through 25......... 1,022,156 26 765,829
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 853,028 27 1,050,709
28 Temporarily restricted net assets ........... 7,762,283 28 7,944,455
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), 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 ........... 8,615,311 33 8,995,164
34 Total liabilities and net assets/fund balances ........ 9,637,467 34 9,760,993
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
7,555,145
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
7,175,292
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
379,853
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
8,615,311
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
8,995,164
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line 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
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 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?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
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
Yes
 
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
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
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.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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 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
Provide the following information about the supported organization(s).
(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 monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 3,125,254 3,547,220 5,971,791 8,275,463 6,380,541 27,300,269
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 3,125,254 3,547,220 5,971,791 8,275,463 6,380,541 27,300,269
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).. 21,271,662
6 Public support. Subtract line 5 from line 4. 6,028,607
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 3,125,254 3,547,220 5,971,791 8,275,463 6,380,541 27,300,269
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 5,405 11,070 12,904 16,735 34,398 80,512
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 520 680 405     1,605
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.).. 2,515 15,784     98,097 116,396
11 Total support (Add lines 7 through 10). 27,498,782
12
12
6,695,164
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
21.920 %
15
15
17.930 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (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) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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 17%.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 36 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 $23 MILLION OF SUPPORT FROM 4 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 EACH OF THE 4 FOUNDATIONS. 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 $1,900,000 OF GOVERNMENT GRANTS, $922,000 OF MEMBERSHIP SUPPORT AND $6.6 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 SCHOOL AUTHORIZERS AND VARIOUS GOVERNMENTAL AGENCIES 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. 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 DUE INFORMATION FOR INDIVIDUALS IS AVAILABLE UPON REQUEST.THE MEMBERS OF NACSA ARE LOCATED IN 37 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) 2013

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.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the 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 on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, 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) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
  		Employer identification number

84-1553195
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
  		Employer identification number

84-1553195
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(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) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
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
that total 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 $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(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) (2013)

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.SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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 35c (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 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 function 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 Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2013

Schedule C (Form 990 or 990-EZ) 2013
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 SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
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) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ....... 158,058  
c Total lobbying expenditures (add lines 1a and 1b) ................... 158,058  
d Other exempt purpose expenditures ........................ 7,017,234  
e Total exempt purpose expenditures (add lines 1c and 1d) ............... 7,175,292  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 508,765  
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) ................. 127,191  
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) 2010 (b) 2011 (c) 2012 (d) 2013 (e) Total
2a Lobbying nontaxable amount 396,555 484,985 509,830 508,765 1,900,135
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		2,850,203
c Total lobbying expenditures 134,436 164,314 157,809 158,058 614,617
d Grassroots nontaxable amount 99,139 121,246 127,458 127,191 475,034
e Grassroots ceiling amount
(150% of line 2d, column (e))		 712,551
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2013


Schedule C (Form 990 or 990-EZ) 2013
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)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(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? ..........................
 
 
 
j
Total. Add 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 carry over 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) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible 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
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2013

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, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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 can 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 through 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, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax 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 section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, 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 (ASC 958), 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 XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), 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 (ASC 958) 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, 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 XIII.
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 XIII 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 XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and 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 current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
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 XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (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 ............   47,358   47,358
d Equipment ................   682,049 367,657 314,392
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 361,750
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Liability for uncertain tax positions In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 7,570,103
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 XIII.) ............ 2d 14,958
e Add lines 2a through 2d ..................... 2e 14,958
3 Subtract line 2e from line 1..................... 3 7,555,145
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 XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 7,555,145
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 7,190,250
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 XIII.) ............ 2d 14,958
e Add lines 2a through 2d...................... 2e 14,958
3 Subtract line 2e from line 1..................... 3 7,175,292
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 XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 7,175,292
Part XIII
Supplemental Information
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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: 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 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, 2014 AND 2013. NACSA'S INCOME TAX AND INFORMATION RETURNS FOR YEARS SUBSEQUENT TO FISCAL 2010 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, 2014.
PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 14,958.
PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 14,958.
Schedule D (Form 990) 2013

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
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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. Part II can be duplicated if additional space is needed.
(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) FLORIDA EDUCATION FOUNDATION INC
325 WEST GAINES ST ROOM 1524
TALLAHASSEE,FL32399 		59-2718509 501(C)(3) 150,000       DISTRICT CHARTER COMPACT
(2) EMPOWER SCHOOLS
24 SCHOOL ST 3RD FLOOR
BOSTON,MA02108 		46-3193990 501(C)(3) 150,000       DISTRICT CHARTER COMPACT
(3) FRANKLIN MCKINLEY SCHOOL DISTRICT
645 WOOL CREEK DRIVE
SAN JOSE,CA95112 		77-0059025 501(C)(1) 51,000       DISTRICT CHARTER COMPACT
(4) INNOVATE PUBLIC SCHOOLS
2440 WEST EL CAMINO REAL 300
MOUNTAIN VIEW,CA94040 		46-2155826   49,000       DISTRICT CHARTER COMPACT
(5) ALUM ROCK UNION ELEMENTARY SCHOOL DISTRICT
2930 GAY AVE
SAN JOSE,CA95127 		77-0016360 501(C)(1) 25,000       DISTRICT CHARTER COMPACT
(6) TULSA PUBLIC SCHOOLS
3027 S NEW HAVEN AVE
TULSA,OK74114 		73-6021242 501(C)(3) 100,000       DISTRICT CHARTER COMPACT
(7) YES PREP PUBLIC SCHOOLS
6201 BONHOMME SUITE 168N
HOUSTON,TX77036 		76-0563825 501(C)(3) 72,500       DISTRICT CHARTER COMPACT
(8) ALDINE INDEPENDENT SCHOOL DISTRICT
14910 ALDINE WESTFIELD
HOUSTON,TX77032 		74-6001110 501(C)(1) 27,500       DISTRICT CHARTER COMPACT
(9) SPOKANE PUBLIC SCHOOLS
200 NORTH BERNARD ST
SPOKANE,WA99201 		91-6001582 501(C)(3) 100,000       DISTRICT CHARTER COMPACT
(10) THE RESEARCH FOUNDATION OF THE STATE UNIVERSITY OF NY
35 STATE STREET
ALBANY,NY12207 		14-1368361 501(C)(1) -35,520       WRITE OFF OF DISTRICT CHARTER COMPACT
(11) FRIENDS OF EDUCATION
200 E LAKE STREET
WAYZATA,MN55391 		31-1646135 501(C)(3) -14,242       WRITE OFF OF DISTRICT CHARTER COMPACT


2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
10
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
1
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
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.
Part III can be duplicated 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
(1) SCHOLARSHIPS 6 10,000 0    












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
SCHEDULE I PART II 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 PART III NACSA'S LEADERS PROGRAM PROVIDED SCHOLARSHIPS TO PARTICIPANTS DEMONSTRATING FINANCIAL HARDSHIP. THE SCHOLARSHIPS WERE RESTRICTED TO COVERING THE COST OF TRAVEL TO AND FROM THE LEADERS PROGRAM COHORT. SCHOLARSHIP AMOUNTS WERE DETERMINED BASED ON DEMONSTRATED NEED AND AVAILABILITY OF FUNDING.
Schedule I (Form 990) 2013


Additional Data


Software ID:  
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, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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 or provision of all of 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
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
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 Regulations 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is 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) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (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 as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)GREG RICHMONDPRESIDENT & CEO (i)
(ii)		 215,446
0 		11,165
0 		0
0 		0
0 		24,874
0 		251,485
0 		0
0
(2)MICHAEL CERNAUSKASCFO (i)
(ii)		 131,978
0 		9,406
0 		0
0 		0
0 		11,867
0 		153,251
0 		0
0
(3)KATIE KELLYVP OF COMMUNICATIONS (i)
(ii)		 129,306
0 		8,277
0 		0
0 		0
0 		21,426
0 		159,009
0 		0
0
(4)ALEX MEDLERVP OF POLICY (i)
(ii)		 129,372
0 		7,832
0 		0
0 		0
0 		13,198
0 		150,402
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2013

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.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS
 
Employer identification number

84-1553195
Return Reference Explanation
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 5 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 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C NACSA'S PRESIDENT & CEO WILL MONITOR PROPOSED OR ONGOING CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE FINANCE COMMITTEE (FC) IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS. THE PRESIDENT & CEO, AFTER CONSULTATION WITH THE FC, 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 BEING NECESSARY FOR A COMPELLING REASON, JUST, FAIR, AND REASONABLE TO NACSA. THE DECISION OF THE PRESIDENT & CEO ON THESE MATTERS WILL REST IN HIS SOLE DISCRETION, AND HIS CONCERN MUST BE THE WELFARE OF NACSA AND THE ADVANCEMENT OF ITS PURPOSE. THE PRESIDENT & CEO WILL PROVIDE AN ANNUAL UPDATE TO THE BOARD OF DIRECTORS ON CONFLICT OF INTEREST DISCLOSURES.
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 AN APPOINTED SUBCOMMITTEE 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.
FORM 990, PART IX, LINE 11G TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 1,021,151. MANAGEMENT AND GENERAL EXPENSES 19,390. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,040,541.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version: