Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,714,444 | 1,976,323 | 3,387,354 | 1,983,034 | 2,230,125 | 11,291,280 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,714,444 | 1,976,323 | 3,387,354 | 1,983,034 | 2,230,125 | 11,291,280 |
| 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) .. | 2,518,976 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 8,772,304 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,714,444 | 1,976,323 | 3,387,354 | 1,983,034 | 2,230,125 | 11,291,280 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 266,178 | 248,253 | 270,589 | 395,679 | 488,059 | 1,668,758 |
| 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.).. | 2,575 | 7,977 | 2 | 1,698 | 12,252 | |
| 11 | Total support. Add lines 7 through 10 | 12,984,545 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 on 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) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 6 | GSA HAS 7 TYPES OF MEMBERS, ALL WITH THE SAME VOTING RIGHTS, EXCEPT FOR UNDERGRADUATE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | GSA'S ENTIRE MEMBERSHIP ELECTS GSA'S PRESIDENT, SECRETARY AND TREASURER. IN ADDITION, EACH SECTION OF GSA AND ESPO (EMERGING STUDENTS AND PROFESSIONAL ORGANIZATION) ELECTS ITS LEADERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 WAS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. THE FINAL 990 WAS PROVIDED TO THE FULL BOARD BEFORE SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS, KEY EMPLOYEES AND STAFF ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS ON AN ANNUAL BASIS. MEMBERS OF GSA'S BOARD OF DIRECTORS SIGN GSA'S CONFLICT OF INTEREST POLICY PRIOR TO ASSUMING OFFICE. GSA STAFF AND LEADERSHIP ARE REMINDED OF THE CONFLICT OF INTEREST POLICY AND WHEN ENGAGING IN NEW ACTIVITIES, ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, SHE/HE LEAVES THE BOARD OF DIRECTORS MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. ONLY DISINTERESTED BOARD OF DIRECTORS MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD OF DIRECTORS HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THAT PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORDS THAT PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE INTERESTED PERSON AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OF DIRECTORS DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. ANY EMPLOYEES WITH DECISION-MAKING AUTHORITY ON BEHALF OF GSA, WHETHER ON BEHALF OF GSA AS A WHOLE, OR OVER A DISCRETE SEGMENT OR ACTIVITY OF GSA, MUST DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST OR OTHER INTERESTS WHICH MAY COMPROMISE THE EMPLOYEE'S ABILITY TO PROVIDE UNBIASED AND UNDIVIDED LOYALTY TO, AND ACT IN THE BEST INTERESTS OF, GSA. THIS INCLUDES OTHER INTERESTS ARISING FROM A TRANSACTION BETWEEN GSA AND A THIRD PARTY, OR AN EMPLOYEE'S VOLUNTEER, FAMILIAL, OR PAID RELATIONSHIP WITH A THIRD PARTY. ANY POTENTIAL CONFLICTS WILL BE DISCLOSED TO THE CEO, AND IN THE CASE OF THE CEO, TO THE GSA PRESIDENT, WHO IN CONSULTATION WITH THE BOARD OF DIRECTORS, DETERMINES WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 15A | GSA USES THE ASAE CEO COMPENSATION REPORT FOR COMPARABLE SALARIES OF OTHER ASSOCIATION EXECUTIVES. THE BOARD REVIEWS AND APPROVES THE CEO'S COMPENSATION AND THE CEO IS RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. THE CEO'S COMPENSATION PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND THE LAST REVIEW TOOK PLACE IN MARCH 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 499,739. MANAGEMENT AND GENERAL EXPENSES 48,209. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 547,948. PROJECT MANAGEMENT: PROGRAM SERVICE EXPENSES 469,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 469,518. EDITOR: PROGRAM SERVICE EXPENSES 368,791. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 368,791. GRAPHIC DESIGN: PROGRAM SERVICE EXPENSES 150,579. MANAGEMENT AND GENERAL EXPENSES 15,840. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 166,419. POLICY CONSULTANT: PROGRAM SERVICE EXPENSES 68,753. MANAGEMENT AND GENERAL EXPENSES 7,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75,986. EDITORIAL OFFICE SUPPORT: PROGRAM SERVICE EXPENSES 64,387. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,387. DEVELOPMENT CONSULTANT: PROGRAM SERVICE EXPENSES 35,784. MANAGEMENT AND GENERAL EXPENSES 3,764. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,548. PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 29,263. MANAGEMENT AND GENERAL EXPENSES 3,078. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,341. GRANT RELATED SERVICES: PROGRAM SERVICE EXPENSES 22,610. MANAGEMENT AND GENERAL EXPENSES 2,378. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,988. CONTRACT STAFF: PROGRAM SERVICE EXPENSES 22,500. MANAGEMENT AND GENERAL EXPENSES 636. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,136. HR SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,549. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,549. CEU PROCESSING: PROGRAM SERVICE EXPENSES 15,608. MANAGEMENT AND GENERAL EXPENSES 1,642. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,250. VIDEO/PHOTO: PROGRAM SERVICE EXPENSES 7,239. MANAGEMENT AND GENERAL EXPENSES 761. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,000. PRESS RELEASES: PROGRAM SERVICE EXPENSES 1,508. MANAGEMENT AND GENERAL EXPENSES 159. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,667. |
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