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.
Attach to Form 990 or Form 990-EZ. See separate instructions. 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 SECONDARY SCHOOL PRINCIPALS
Employer identification number
52-6006937
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
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(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)
(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
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
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)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
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.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
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
.....................................................
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)
(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.") .
11,210,545
11,264,682
10,614,156
2,870,099
1,572,754
37,532,236
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......
9,845,972
10,719,714
10,917,145
10,155,673
10,329,594
51,968,098
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.
21,056,517
21,984,396
21,531,301
13,025,772
11,902,348
89,500,334
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
201,891
1,185,640
269,539
521,794
214,233
2,393,097
c
Add lines 7a and 7b..
201,891
1,185,640
269,539
521,794
214,233
2,393,097
8
Public support (Subtract line 7c from line 6.)
87,107,237
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
21,056,517
21,984,396
21,531,301
13,025,772
11,902,348
89,500,334
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,009,421
936,194
864,858
769,694
744,614
4,324,781
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
1,009,421
936,194
864,858
769,694
744,614
4,324,781
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.)
..
349,363
353,942
328,250
355,209
449,955
1,836,719
13
Total support. (Add lines 9, 10c, 11, and 12.)..
22,415,301
23,274,532
22,724,409
14,150,675
13,096,917
95,661,834
14
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.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
91.060 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
93.770 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
4.520 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
4.330 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
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
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
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.
Attach to Form 990 or 990-EZ.
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 SECONDARY SCHOOL PRINCIPALS
Employer identification number
52-6006937
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 1
THE STEERING COMMITTEE SHALL ASSIST THE BOARD OF DIRECTORS IN ITS OVERSIGHT RESPONSIBILITIES BY EXERCISING THE FULL POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE ASSOCIATION IN BETWEEN REGULAR BOARD MEETINGS AND IN REVIEWING AND MAKING RECOMMENDATIONS TO THE FULL BOARD AS TO FAIR AND REASONABLE EXECUTIVE COMPENSATION LEVELS. THE STEERING COMMITTEE SHALL NOT HAVE THE POWER OR AUTHORITY TO: - FILL VACANCIES ON THE BOARD OF DIRECTORS - ADOPT, AMEND, OR REPEAL THE BYLAWS - ACT ON MATTERS COMMITTED BY THE BYLAWS OR RESOLUTION OF THE BOARD OF DIRECTORS TO ANOTHER COMMITTEE OF THE BOARD - ACT ON MATTERS PERTAINING TO THE ACQUISITION, SALE, MORTGAGE, OR PLEDGE OF REAL PROPERTY THE STEERING COMMITTEE SHALL CONSIST OF THE PRESIDENT, PRESIDENT-ELECT, AND THE FIVE ELECTED COMMITTEE CHAIRS BY THE BOARD. ALL ACTIONS OF THE STEERING COMMITTEE SHALL BE SUBJECT TO RATIFICATION BY THE FULL BOARD. THE STEERING COMMITTEE MAY MEET IN ANY MANNER NECESSARY TO CONDUCT ITS BUSINESS AND SHALL KEEP REGULAR MINUTES OF ITS PROCEEDINGS AND REPORT THE SAME TO THE BOARD AT THE NEXT MEETING OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 6
ACTIVE: ACTIVE MEMBERS SHALL CONSIST OF THOSE INDIVIDUALS ENGAGED IN THE PRACTICE OR SUPERVISION OF SECONDARY (MIDDLE LEVEL AND/OR HIGH SCHOOL) ADMINISTRATION WITHIN ONE OF THE EIGHT REGIONS AS DEFINED IN ARTICLE II OF THE BYLAWS. ASSOCIATE: ASSOCIATE MEMBERS SHALL CONSIST OF PERSONS, INSTITUTIONS, OR OTHER ENTITIES THAT DO NOT MEET THE CRITERIA FOR ACTIVE MEMBERSHIP. LIFE MEMBERS: LIFE MEMBERSHIP MAY BE CONFERRED BY THE BOARD OF DIRECTORS AND PROVIDES AN INDIVIDUAL WITH ALL OF THE PRIVILEGES OF AN ACTIVE MEMBER, EXCEPT THE ABILITY TO BECOME AN OFFICER, DIRECTOR, OR STATE COORDINATOR OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7A
EACH ACTIVE MEMBER IN GOOD STANDING SHALL HAVE ONE VOTE AT ANY MEETING OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B
THERE SHALL BE AN ANNUAL BUSINESS MEETING OF THE MEMBERS DURING THE ASSOCIATION'S ANNUAL CONVENTION OR UPON SUCH DATE, TIME AND PLACE AS THE BOARD SHALL DETERMINE. WRITTEN NOTICE OF THE ANNUAL BUSINESS MEETING SHALL BE GIVEN AT LEAST 30 DAYS PRIOR TO THE MEETING. DURING THE ANNUAL BUSINESS MEETING, VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE ON THE FOLLOWING MATTERS ONLY: I. ELECTION OF THE BOARD OF DIRECTORS AND OFFICERS II. APPROVAL OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS III. APPROVAL OF ANNUAL MEMBERSHIP DUES INCREASES IV. APPROVAL OF ANY PLAN OF MERGER OR CONSOLIDATION V. SALE, LEASE, EXCHANGE, MORTGAGE, PLEDGE, OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE ASSOCIATION. VOTING ON ALL OTHER MATTERS IS EXPRESSLY RESERVED FOR THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11
THE RETURN IS PREPARED BY THE ORGANIZATION'S ACCOUNTANT AND REVIEWED BY MANAGEMENT. PRIOR TO FILING, THE AUDIT COMMITTEE IS PROVIDED A PERIOD OF REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C
THIS CONFLICT OF INTEREST POLICY IS DESIGNED TO HELP DIRECTORS, OFFICERS, AND EMPLOYEES OF THE NATIONAL ASSOCIATION OF SECONDARY SCHOOL PRINCIPALS (NASSP) IDENTIFY SITUATIONS THAT PRESENT POTENTIAL CONFLICTS OF INTEREST AND TO PROVIDE NASSP WITH A PROCEDURE THAT, IF OBSERVED, WILL ALLOW A TRANSACTION TO BE TREATED AS VALID AND BINDING EVEN THOUGH A DIRECTOR, OFFICER, OR EMPLOYEE HAS OR MAY HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION. IN THE EVENT THERE IS AN INCONSISTENCY BETWEEN THE REQUIREMENTS AND PROCEDURES PRESCRIBED HEREIN AND THOSE IN FEDERAL OR STATE LAW, THE LAW SHALL CONTROL. ALL CAPITALIZED TERMS ARE DEFINED IN PART 2 OF THIS POLICY. ADDITIONALLY, ANY PERSON WHO HAS SERVED OR IS SERVING AS AN OFFICER OR DIRECTOR SHALL NOT SOLICIT BUSINESS FROM OR ENTER INTO ANY AGREEMENT OR CONTRACT WITH NASSP FOR A PERIOD OF ONE YEAR AFTER THE CONCLUSION OF HIS OR HER SERVICE AS AN OFFICER OR DIRECTOR OF THE ASSOCIATION. B. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO NASSP. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING.
FORM 990, PART VI, SECTION B, LINE 15A
THE BOARD OF DIRECTORS WILL CONDUCT AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR. SUCH EVALUATION WILL BE BASED ON THE EXTENT TO WHICH THE EXECUTIVE DIRECTOR HAS ADDRESSED THE BOARD'S STATED GOALS AND OBJECTIVES AS SPECIFIED IN ITS STRATEGIC PLAN. IN THIS PROCESS, THE BOARD WILL ALSO REVIEW THE STAFF'S WORKPLAN AS RELATED TO EACH GOAL AND OBJECTIVE WHICH INCLUDES SPECIFIC TIMELINES AND MEASURABLE OUTCOMES. THE PROCESS LAST INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION IN 2014. KEY STAFF PERFORMANCE IS REVIEWED BY THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH STANDARD STAFF PERFORMANCE APPRAISAL PROCEDURES. COMPENSATION DECISIONS ARE MADE BY THE EXECUTIVE DIRECTOR. PERIODIC SALARY COMPARISONS ARE PERFORMED TO ENSURE STAFF COMPENSATION IS IN LINE WITH OTHER ASSOCIATIONS OF SIMILAR SIZE AND SCOPE.
FORM 990, PART VI, SECTION C, LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G
OTHER SERVICES: PROGRAM SERVICE EXPENSES 2,520,426. MANAGEMENT AND GENERAL EXPENSES 854,062. FUNDRAISING EXPENSES 63,165. TOTAL EXPENSES 3,437,653.
FORM 990, PART XI, LINE 9:
CHANGE IN LONG TERM PENSION LIABILITY -569,807.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.