Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,195,099 | 6,910,428 | 4,437,264 | 5,734,278 | 3,149,622 | 22,426,691 |
| 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 | 2,195,099 | 6,910,428 | 4,437,264 | 5,734,278 | 3,149,622 | 22,426,691 |
| 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).. | 15,367,711 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 7,058,980 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,195,099 | 6,910,428 | 4,437,264 | 5,734,278 | 3,149,622 | 22,426,691 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 33,474 | 29,150 | 40,834 | 63,572 | 62,297 | 229,327 |
| 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 VI.).. | 300 | 300 | ||||
| 11 | Total support. Add lines 7 through 10 | 22,656,318 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| 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 1/3% PRIOR TO THE YEAR ENDING JUNE 30, 2009. SINCE THEN, THE PUBLIC SUPPORT PERCENTAGE HAS BEEN IN EXCESS OF 17% AND CURRENTLY 31.16%. 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 HAS A STAFF PERSON (TITLED THE VICE PRESIDENT OF DEVELOPMENT AND OPERATIONS) 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. DURING THE PAST 5 YEARS, SOLICITATION EFFORTS HAVE GENERATED FUNDING FROM ADDITIONAL NATIONALLY RECOGNIZED AS WELL AS REGIONAL FOUNDATIONS. NACSA HAS ALSO RECEIVED TWO NEW THREE-YEAR GOVERNMENT GRANTS (U.S. D.O.E.) OF 2.4M EACH WHICH BEGAN OCTOBER 6, 2015 AND OCTOBER 1, 2018, RESPECTIVELY. 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 18.1 MILLION OF SUPPORT FROM 11 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 MAJORITY OF 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 11 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 3,000,000 OF GOVERNMENT GRANTS, 1,150,000 OF MEMBERSHIP SUPPORT AND 6,277,000 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 GOVERNMENT 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 ACCOMPLISH 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; HUMAN CAPITAL AND SUBGRANTS 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 - 2,500 PER YEAR DEPENDENT UPON THE NUMBER OF CHARTER SCHOOLS AUTHORIZED BY A MEMBER. ASSOCIATE MEMBERSHIP IS AVAILABLE FOR INSTITUTIONS, CORPORATIONS, UNITS OF GOVERNMENT, CHARTER SCHOOL RESOURCE CENTERS, STATE ASSOCIATIONS AND OTHER ORGANIZATIONS THAT ARE NOT AUTHORIZERS BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. MEMBERSHIP DUES FOR ASSOCIATE MEMBERS ARE 500 ANNUALLY. INDIVIDUAL MEMBERSHIP IS AVAILABLE TO THOSE WHO ARE NOT AFFILIATED WITH AN ORGANIZATION BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. MEMBERSHIP DUES FOR INDIVIDUALS IS 150 ANNUALLY. 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. |
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | EXTINGUISHMENT OF RENT ABATEMENT 300 |
| PART II, LINE 17A | 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 1/3% PRIOR TO THE YEAR ENDING JUNE 30, 2009. SINCE THEN, THE PUBLIC SUPPORT PERCENTAGE HAS BEEN IN EXCESS OF 17% AND CURRENTLY 31.16%. 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 HAS A STAFF PERSON (TITLED THE VICE PRESIDENT OF DEVELOPMENT AND OPERATIONS) 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. DURING THE PAST 5 YEARS, SOLICITATION EFFORTS HAVE GENERATED FUNDING FROM ADDITIONAL NATIONALLY RECOGNIZED AS WELL AS REGIONAL FOUNDATIONS. NACSA HAS ALSO RECEIVED TWO NEW THREE-YEAR GOVERNMENT GRANTS (U.S. D.O.E.) OF 2.4M EACH WHICH BEGAN OCTOBER 6, 2015 AND OCTOBER 1, 2018, RESPECTIVELY. 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 18.1 MILLION OF SUPPORT FROM 11 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 MAJORITY OF 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 11 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 3,000,000 OF GOVERNMENT GRANTS, 1,150,000 OF MEMBERSHIP SUPPORT AND 6,277,000 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 GOVERNMENT 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 ACCOMPLISH 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; HUMAN CAPITAL AND SUBGRANTS 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 - 2,500 PER YEAR DEPENDENT UPON THE NUMBER OF CHARTER SCHOOLS AUTHORIZED BY A MEMBER. ASSOCIATE MEMBERSHIP IS AVAILABLE FOR INSTITUTIONS, CORPORATIONS, UNITS OF GOVERNMENT, CHARTER SCHOOL RESOURCE CENTERS, STATE ASSOCIATIONS AND OTHER ORGANIZATIONS THAT ARE NOT AUTHORIZERS BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. MEMBERSHIP DUES FOR ASSOCIATE MEMBERS ARE 500 ANNUALLY. INDIVIDUAL MEMBERSHIP IS AVAILABLE TO THOSE WHO ARE NOT AFFILIATED WITH AN ORGANIZATION BUT HAVE AN INTEREST IN CHARTER SCHOOL AUTHORIZING. MEMBERSHIP DUES FOR INDIVIDUALS IS 150 ANNUALLY. 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. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
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| FORM 990 - ORGANIZATION'S MISSION | TO PROMOTE THE ESTABLISHMENT AND OPERATION OF QUALITY CHARTER SCHOOLS THROUGH RESPONSIBLE OVERSIGHT IN THE PUBLIC INTEREST. NACSA SERVES THE EDUCATION AND RESOURCE NEEDS OF THE FULL RANGE OF CHARTERING AUTHORITIES ACROSS THE COUNTRY, WHOSE WORK IS VITAL TO ENHANCING EDUCATIONAL OPPORTUNITIES FOR STUDENTS AND SERVICING THE NEEDS OF PARENTS, EDUCATORS AND COMMUNITY LEADERS FOR GREATER EDUCATIONAL ACCOUNTABILITY OF OUR PUBLIC SCHOOLS. |
| FORM 990, PAGE 2, PART III, LINE 4A | 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 PERFORMANCE FRAMEWORK. 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 MOST RECENTLY UPDATED IN 2018, 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. 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. |
| FORM 990, PAGE 2, PART III, LINE 4D | HUMAN CAPITAL AND SUBGRANTS NACSA RECOGNIZES THE IMPACT OF HUMAN CAPITAL NEEDS OF THE NATION'S CHARTER SCHOOL AUTHORIZERS ON THE OVERALL IMPROVEMENT OF QUALITY IN THE SECTOR. NACSA'S HUMAN CAPITAL INITIATIVES WORK 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. NACSA'S INITIATIVES IN THESE AREAS INCLUDE ITS LEADERS PROGRAM, RECENTLY CREATED ALUMNI PROGRAM, REGIONAL MEETINGS AND A VARIETY OF WEBINARS. 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 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, 2019, 103,376 IN SUB-GRANTS UNDER THIS PROGRAM WAS AWARDED. FOR FISCAL YEAR ENDED JUNE 30, 2018, 115,000 IN SUB-GRANTS WAS AWARDED. 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. ANNUAL CONFERENCE NACSA CONDUCTS ITS OWN ANNUAL CONFERENCE EACH FALL, HOSTING 500 AUTHORIZERS FROM ACROSS THE COUNTRY. THE CONFERENCE FEATURES 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. 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, AND MONOGRAPHS. NACSA ALSO HOSTS A WEBINAR SERIES, CREATES OPPORTUNITIES FOR SHARED LEARNING VIA VIRTUAL COHORTS, 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. MEMBERS ARE ALSO CONNECTED TO OTHER NACSA DIVISIONS IF THEY SEEK ADDITIONAL KNOWLEDGE OR ARE LOOKING FOR MORE CUSTOMIZED RESOURCES. |
| FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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 ASSOCIATION'S MEMBERSHIP MAY ACT TO REPEAL THE BYLAWS OR ADOPT NEW BYLAWS BY MAJORITY VOTE OF ALL REGULAR MEMBERS PRESENT AND VOTING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NACSA HAS ESTABLISHED A FINANCE COMMITTEE WHICH IS COMPOSED OF 5 MEMBERS OF THE BOARD OF DIRECTORS. THE DUTIES AND RESPONSIBILITY OF THE FINANCE COMMITTEE INCLUDE THE INDEPENDENT AUDIT REPORT REVIEW FUNCTION AND THE FORM 990 REVIEW. SPECIFICALLY, THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL FINANCE COMMITTEE MEMBERS. MEMBERS FORWARD ANY COMMENTS OR QUESTIONS DIRECTLY TO NACSA'S CFO PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | NACSA'S PRESIDENT AND CEO WILL MONITOR PROPOSED OR ONGOING CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE FINANCE COMMITTEE IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS. THE PRESIDENT AND CEO, AFTER CONSULTATION WITH THE FINANCE COMMITTEE, 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 AND CEO WILL PROVIDE AN ANNUAL UPDATE TO THE BOARD OF DIRECTORS ON CONFLICT OF INTEREST DISCLOSURES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PROCESS FOR DETERMINING EMPLOYEE COMPENSATION OF NASCA, ALSO APPLIES TO THE COMPENSATION DETERMINATION OF THE PRESIDENT & CEO 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, PAGE 6, PART VI, LINE 15B | 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. |
| FORM 990, PAGE 6, PART VI, 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 | CONSULTING FEES 985,876 209,291 0 SPEAKER FEES 9,000 0 0 TOTAL 994,876 209,291 0 |
| FORM 990, PART XI, LINE 9 | RENTAL EXPENSES 36,047 RENTAL EXPENSES -36,047 |
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