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.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
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.") . | 999,685 | 1,105,785 | 1,230,340 | 1,264,630 | 1,301,380 | 5,901,820 |
| 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 | 5,747,132 | 7,254,517 | 7,967,393 | 8,301,136 | 8,398,732 | 37,668,910 |
| 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 | 6,746,817 | 8,360,302 | 9,197,733 | 9,565,766 | 9,700,112 | 43,570,730 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 2,025 | 2,160 | 2,320 | 2,030 | 2,175 | 10,710 |
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 2,025 | 2,160 | 2,320 | 2,030 | 2,175 | 10,710 |
| 8 | Public support. (Subtract line 7c from line 6.) | 43,560,020 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 6,746,817 | 8,360,302 | 9,197,733 | 9,565,766 | 9,700,112 | 43,570,730 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 29,342 | 29,027 | 408,396 | 651,151 | 647,621 | 1,765,537 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 25,252 | 49,352 | 49,444 | 29,723 | 16,709 | 170,480 |
| c | Add lines 10a and 10b. | 54,594 | 78,379 | 457,840 | 680,874 | 664,330 | 1,936,017 |
| 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.) .. | 8,135 | 8,689 | 25,624 | 4,701 | 47,149 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 6,809,546 | 8,447,370 | 9,681,197 | 10,251,341 | 10,364,442 | 45,553,896 |
| 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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| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 4 | BYLAWS, ARTICLE 4. CLARIFY THE COMPOSITION OF THE BOARD OF DIRECTORS TO BE NINE ELECTED AND THREE ADDITIONAL MEMBERS WHO MAY BE APPOINTED BY THE BOARD IF THEY SO CHOOSE. BYLAWS, ARTICLE 15. REMOVE THE LANGUAGE "UNLESS THE BOARD OF DIRECTORS CHOOSES TO ADOPT A JULY 1 THROUGH JUNE 30 FISCAL YEAR." ELECTION RULES-1511. CLARIFY THAT OFFICERS AND DIRECTORS WHO RETIRE DURING THEIR TERM MAY COMPLETE A YEAR OF SERVICE BUT ARE NOT ELIGIBLE TO CONTINUE THE OFFICER PROGRESSION AND/OR COMPLETE THEIR TERM. ESTABLISH THE VOTING PERIOD FOR THE BOARD ELECTION TO END ON THE MONDAY IMMEDIATELY PRECEDING THE ANNUAL CONFERENCE UNLESS MONDAY IS A HOLIDAY IN WHICH CASE IT WILL END ON TUESDAY. REGIONAL AFFILIATES-1521. REMOVE THE PROCESS TO ESTABLISH AN AFFILIATE AND ESTABLISH GUIDELINES FOR AFFILIATE OPERATIONS AND USE OF THE TASBO LOGO. CURRICULUM ADVISORY COMMITTEES-1611. NARROWS THE CURRENT COMMITTEE STRUCTURE BY COMBINING VARIOUS DISCIPLINES. IT IS HOPED THAT THIS WILL REMOVE POTENTIAL BARRIERS TO CERTIFICATION FOR THOSE PURSUING THE CTSBS CERTIFICATION AND WILL ENSURE THAT THE ASSOCIATION CAN MORE READILY FIND COMMITTEE LEADERS FOR OUR SMALLER AREAS OF SPECIALIZATION. STANDING COMMITTEE-1612. INCORPORATES THE CHANGES PROPOSED FOR THE CURRICULUM ADVISORY COMMITTEE INTO THE PROFESSIONAL CERTIFICATION STANDING COMMITTEE. CLARIFIES THE ROLE OF THE PROFESSIONAL CERTIFICATION STANDING COMMITTEE MEMBERS. DISSOLVES THE GOVERNMENTAL RELATIONS STANDING COMMITTEE WHICH HAS BECOME DUPLICATIVE WITH THE WORK PERFORMED BY THE CENTER FOR SCHOOL FINANCE. UPDATES THE ROLE OF THE ACCOUNTING AND FINANCE STANDING COMMITTEE TO THE TEA ADVISORY COMMITTEE AND LESSONS THE PRESCRIPTIVE MEMBERSHIP TYPES SO THAT MEMBER'S CAREER CHANGES DO NOT IMPACT THEIR ABILITY TO SERVE. UPDATES THE LEADERSHIP DEVELOPMENT COMMITTEE TO REFLECT THAT THE COMMITTEE MEMBERS MUST BE CURRENT OR PRIOR MEMBERS OF THE BOARD. COMMITTEE CHAIR-1616. DELETES THE COMMITTEE CHAIR POLICY AND INCORPORATES THOSE DUTIES INTO THE CURRICULUM ADVISORY COMMITTEE POLICY NOTED ABOVE. BOARD OPERATING PROCEDURES-1650. DELETES THE SECTION PROVIDING FOR MEMBERS TO ADDRESS THE BOARD AT A REGULAR MEETING. MOVES THE DATE FOR THE EXECUTIVE DIRECTOR EVALUATION TO DECEMBER 15TH TO REFLECT CURRENT PRACTICES. CONFLICT OF INTEREST-1652. CLARIFIES THAT BOARD MEMBERS MAY SERVE AS ADJUNCT EMPLOYEES WITHOUT A CONFLICT OF INTEREST. BOARD MEMBERS SHALL BE PAID A REASONABLE AMOUNT NOT TO EXCEED FAIR MARKET VALUE. ASBO MEMBERSHIP-1714. CLARIFIES THAT THE ASSOCIATION SHALL PAY THE ASBO MEMBERSHIP DUES FOR ANY BOARD MEMBER WHO DOES NOT OTHERWISE QUALIFY FOR A GROUP MEMBERSHIP AT THEIR PLACE OF EMPLOYMENT. ANTITRUST AVOIDANCE-1751. CLARIFIES THAT THE ASSOCIATION'S COMMUNITY STANDARDS SHALL INCORPORATE THE ANTI-TRUST POLICY AND THAT VIOLATIONS ARE TO BE ADDRESSED IMMEDIATELY. EXECUTIVE DIRECTOR RESPONSIBILITIES-2011. CLARIFIES THE DUTIES OF THE EXECUTIVE DIRECTOR WITH RESPECT TO THE EMPLOYMENT OF PERSONNEL. ACCOUNTING AND REPORTS-2012. MOVES THE CAPITALIZATION THRESHOLD FOR EQUIPMENT TO $10,000 AND CLARIFIES THE REQUIREMENTS FOR FINANCIAL REPORTING. DEPOSITORY-2063. CLARIFIES THE AUTHORIZED BANK ACCOUNTS. THE ASSOCIATION SHALL MAINTAIN A GENERAL ACCOUNT FOR BUSINESS OF THE ASSOCIATION AND A FOUNDATION ACCOUNT FOR SCHOLARSHIPS. BUDGET-2064. REFLECTS THE NEW CHART OF ACCOUNTS. TRAVEL-2065. CHANGES THE POLICY FOR BOARD TRAVEL TO ASBO. BOARD MEMBERS SHALL BE REIMBURSED FOR THE COST OF AIRFARE, MILEAGE, HOTEL, AND MEMBER REGISTRATION RATES FOR ATTENDING THE ASBO ANNUAL CONFERENCE. MEALS AND INCIDENTAL EXPENSES SHALL BE THE RESPONSIBILITY OF EACH MEMBER. PROGRAMS AND SERVICES-4010. UPDATES THE POLICY TO REFLECT THE MULTIPLE PROGRAMS AND SERVICES OFFERED BY THE ASSOCIATION. CERTIFICATION PROGRAM-4012. DELETES THIS POLICY AS THE LANGUAGE HAS BEEN INCORPORATED INTO THE PROGRAMS AND SERVICES POLICY ABOVE. AWARDS-4020. CLARIFIES THE NOMINATION PROCESS FOR AWARDS. PARTNER AGREEMENTS-4230. CLARIFIES THE LANGUAGE AND COMMITMENTS ASSOCIATED WITH THE VARIOUS PARTNER LEVELS. |
| FORM 990, PART VI, SECTION A, LINE 6 | TASBO HAS APPROXIMATELY 8,300 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS VOTE IN AN ANNUAL ELECTION FOR EXPIRING POSITIONS ON THE BOARD OF DIRECTORS |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING AND A COPY OF THE FORM 990 IS ALSO PROVIDED TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OPERATING PROCEDURES, INCLUDING CONFLICTS OF INTEREST, ARE REVIEWED AND UPDATED ANNUALLY. IT IS ALSO PART OF THE BOARD ORIENTATION PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARIES OF KEY PERSONNEL ARE DETERMINED BY REVIEWING COMPARABLE DATA FROM OTHER EDUCATION-RELATED ORGANIZATIONS AND AN OUTSOURCED NATIONAL SALARY DATABASE. A COPY OF THE REPORT IS FURNISHED TO THE BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST. THE FINANCIAL AUDIT AND ADDITIONAL REPORTS ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. |
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| Software Version: |