Civic Intelligence

Indiana Association of School

EIN 35-1396052 • 501(c)6 • Indianapolis, IN

Profile

The primary purpose of the indiana association of school business officials, inc (iasbo) is to strive for the promotion and union of those individuals involved in school business affairs. Iasbo currently has over 1,300 members representing over 95% of indiana's public school corporations. Iasbo provides programs and services to promote the highest standards of school business managment practices, professional growth, and effective use of educational resources.

One North Capitol Ave Suite 1215Indianapolis, IN 46204

www.indiana-association.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.02x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.03x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$181,401

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

8.7%

Faster asset growth than 60% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.2%

Faster revenue growth than 45% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$2,919,846

Up $232,594 (+8.7%) from 2023

Liabilities

Down

$57,355

Down $78,761 (-58%) from 2023

Net Assets

Up

$2,862,491

Up $311,355 (+12%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin76th percentile

Revenue

Up

$2,077,305

Up $82,967 (+4.2%) from 2023

Expenses

Up

$1,765,950

Up $131,943 (+8.1%) from 2023

Net Income

Down

$311,355

Down $48,976 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $298,387Liabilities 2010: $210,654Net Assets 2010: $87,7332010Assets 2012: $290,953Liabilities 2012: $135,449Net Assets 2012: $155,5042012Assets 2013: $214,101Liabilities 2013: $32,379Net Assets 2013: $181,7222013Assets 2014: $337,974Liabilities 2014: $84,858Net Assets 2014: $253,1162014Assets 2015: $501,024Liabilities 2015: $91,136Net Assets 2015: $409,8882015Assets 2016: $700,540Liabilities 2016: $42,200Net Assets 2016: $658,3402016Assets 2017: $897,847Liabilities 2017: $67,707Net Assets 2017: $830,1402017Assets 2018: $1,105,384Liabilities 2018: $56,932Net Assets 2018: $1,048,4522018Assets 2019: $1,500,397Liabilities 2019: $93,098Net Assets 2019: $1,407,2992019Assets 2020: $1,779,661Liabilities 2020: $242,653Net Assets 2020: $1,537,0082020Assets 2021: $2,010,295Liabilities 2021: $71,654Net Assets 2021: $1,938,6412021Assets 2022: $2,284,790Liabilities 2022: $93,985Net Assets 2022: $2,190,8052022Assets 2023: $2,687,252Liabilities 2023: $136,116Net Assets 2023: $2,551,1362023Assets 2024: $2,919,846Liabilities 2024: $57,355Net Assets 2024: $2,862,4912024

Highlighted filing

2024

Assets$2,919,846
Liabilities$57,355
Net Assets$2,862,491
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2010: $831,6582010Expenses 2012: $729,3142012Expenses 2013: $761,7592013Revenue 2014: $891,335Expenses 2014: $819,941Net Income 2014: $71,3942014Revenue 2015: $926,362Expenses 2015: $769,590Net Income 2015: $156,7722015Revenue 2016: $1,195,233Expenses 2016: $946,781Net Income 2016: $248,4522016Revenue 2017: $1,351,981Expenses 2017: $1,091,353Net Income 2017: $260,6282017Revenue 2018: $1,473,017Expenses 2018: $1,254,705Net Income 2018: $218,3122018Revenue 2019: $1,719,692Expenses 2019: $1,360,845Net Income 2019: $358,8472019Revenue 2020: $1,033,703Expenses 2020: $903,994Net Income 2020: $129,7092020Revenue 2021: $1,266,914Expenses 2021: $865,281Net Income 2021: $401,6332021Revenue 2022: $675,162Expenses 2022: $661,093Net Income 2022: $14,0692022Revenue 2023: $1,994,338Expenses 2023: $1,634,007Net Income 2023: $360,3312023Revenue 2024: $2,077,305Expenses 2024: $1,765,950Net Income 2024: $311,3552024

Highlighted filing

2024

Revenue$2,077,305
Expenses$1,765,950
Net Income$311,355
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,919,846
Liabilities
$57,355
Net assets
$2,862,491
Revenue
$2,077,305
Expenses
$1,765,950
Net income
$311,355
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.92$0.06$2.86$2.08$1.77$0.31
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.14$2.55$1.99$1.63$0.36
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.09$2.19$0.68$0.66$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.01$0.07$1.94$1.27$0.87$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.24$1.54$1.03$0.90$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.09$1.41$1.72$1.36$0.36
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.06$1.05$1.47$1.25$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.07$0.83$1.35$1.09$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.04$0.66$1.20$0.95$0.25
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.09$0.41$0.93$0.77$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.08$0.25$0.89$0.82$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.03$0.18$0.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.14$0.16$0.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.21$0.09$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$2,077,305
Mission and Program Overview

Mission

The primary purpose of the indiana association of school business officials, inc (iasbo) is to strive for the promotion and union of those individuals involved in school business affairs. Iasbo currently has over 1,300 members representing over 95% of indiana's public school corporations. Iasbo provides programs and services to promote the highest standards of school business managment practices, professional growth, and effective use of educational resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,813,494$1,491,701▼ $321,793
Investments in Publicly Traded Securities$112,051$1,073,908▲ $961,857
Accounts Receivable$312,045$324,585▲ $12,540
Land, Buildings, and Equipment, Net$24,177$28,966▲ $4,789
Savings and Temporary Cash Investments$425,485$686▼ $424,799
Total Assets$2,687,252$2,919,846▲ $232,594
Liabilities
Deferred Revenue$71,249--
Other Liabilities$64,867$57,355▼ $7,512
Total Liabilities$136,116$57,355▼ $78,761
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,551,136$2,862,491▲ $311,355
Total Net Assets Fund Balance$2,551,136$2,862,491▲ $311,355
Total Liabilities and Net Assets / Fund Balance$2,687,252$2,919,846▲ $232,594

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,966$39,768$68,734
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
John S BowlingExecutive DiFT$181,401$181,401
John S BowlingExecutive Director-$181,401$181,401

Board Members and Trustees

NameTitle
Brian TomamichelPresident
Chris StreetPresident E
Allison PundDirector
Dana BogathyDirector
Dawn CookDirector
Dr Chris KuhnDirector
Jennifer LeeDirector
Laura HubingerDirector
Mattt IrwinDirector
Megan BellDirector
Michelle CronkDirector
Regina MayDirector
Karen ScalfPast Preside
Becky SmithTreasurer
Greg HuntVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Costerison ConsultingConsulting6395 W SR 38, Pendleton, IN 46064$102,500
Revenue and Support

Revenue Composition

Contributions and Grants
$549,206
Program Service Revenue
$1,318,411
Investment Income
$114,683
Other Revenue
$95,005
All Other Contributions
$549,206
Change in Net Assets
$311,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,113,364
Salaries, Compensation, and Employee Benefits$652,586
Total Fundraising Expense$12,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$291,088$51,368-$342,456
Other Salaries and Wages$230,527$38,901$4,322$273,750
Current Officers, Directors, Trustees, and Key Employees$152,759$25,778$2,864$181,401
All Other Expenses$101,010$47,849$1,895$150,754
Other Employee Benefits$91,547$15,448$1,716$108,711
Other Expenses$105,908$91,620-$91,620
Pension Plan Contributions$45,848$7,737$860$54,445
Payroll Taxes$28,867$4,871$541$34,279
Office Expenses$12,580$2,123$236$14,939
Depreciation Depletion$7,538$1,273$141$8,952
Total Functional Expenses$1,447,717$305,658$12,575$1,765,950
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,470
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$40,470$40,470-$40,470
Total Events$40,470$40,470-$40,470
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$57,355
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has one class of members that has the right to approve decisions of the board.”

Form 990, Page 6, Part VI, Line 7B

“The members have the right to approve changes to the organization's governing documents and constitutions.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 is provided to every board member.”

Form 990, Page 6, Part VI, Line 12C

“Every officer and board member is required to complete a conflict of interest questionnaire. They are reviewed by the executive director and the board president to insure that if there are potential conflicts of interest the individual in question abstains from voting.”

Form 990, Page 6, Part VI, Line 15A

“The compensation of the executive director is determined by the executive committee.”

Form 990, Page 6, Part VI, Line 19

“No documents are made available to the public.”

Filing and Contact Details

Filer

Filer Name
Indiana Association of School
EIN
35-1396052
Phone
3176393586
Address
ONE NORTH CAPITOL AVE SUITE 1215, INDIANAPOLIS, IN 46204

Signing Officer

Name
John S Bowling
Title
Executive Director
Phone
3176393586
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John S Bowling
Formed
1968
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
15

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240-3797
Preparer
Michelle L Zimmerman
Phone
3175661000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The primary purpose of the indiana association of school business officials, inc (iasbo) is to strive for the promotion and union of those individuals involved in school business affairs. Iasbo currently has over 1,300 members representing over 95% of indiana's public school corporations. Iasbo provides programs and services to promote the highest standards of school business managment practices, professional growth, and effective use of educational resources.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management evaluates all significant income tax positions that it takes. For the years ended december 31, 2024 and december 31, 2023, management does not believe that it has taken any tax positions that would require the recording of any tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organization is considered exempt from federal income tax under the provisions of section 501(c)(6) of the internal revenue code except for unrelated business income and the foundation is exempt under section 501 (c)(3) of the internal revenue service. The tax years 2024, 2023, and 2022 remain subject to examination by major tax jurisdictions.”

Raw XML AppendixShowing 400 of 509 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm1BECKY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2DAWN COOK
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHELLE CRONK
IRS990/Form990PartVIISectionAGrp/PersonNm4DANA BOGATHY
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IRS990/Form990PartVIISectionAGrp/PersonNm6REGINA MAY
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IRS990/Form990PartVIISectionAGrp/PersonNm10ALLISON PUND
IRS990/Form990PartVIISectionAGrp/PersonNm11KAREN SCALF
IRS990/Form990PartVIISectionAGrp/PersonNm12BRIAN TOMAMICHEL
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IRS990/Form990PartVIISectionAGrp/PersonNm14GREG HUNT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT E
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/MissionDesc0THE PRIMARY PURPOSE OF THE INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC (IASBO) IS TO STRIVE FOR THE PROMOTION AND UNION OF THOSE INDIVIDUALS INVOLVED IN SCHOOL BUSINESS AFFAIRS. IASBO CURRENTLY HAS OVER 1,300 MEMBERS REPRESENTING OVER 95% OF INDIANA'S PUBLIC SCHOOL CORPORATIONS. IASBO PROVIDES PROGRAMS AND SERVICES TO PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGMENT PRACTICES, PROFESSIONAL GROWTH, AND EFFECTIVE USE OF EDUCATIONAL RESOURCES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL DEVELOPMENT SEMINARS - IASBO HAS DEVELOPED A PROGRAM OF PROFESSIONAL REGISTRATION AND CONTINUING EDUCATION IN ORDER TO RECOGNIZE STANDARDS OF COMPETENCE FOR SCHOOL BUSINESS OFFICIALS WITH IASBO ACTIVE MEMBERSHIP. PROFESSIONAL REGISTRATION IS AVAILABLE IN ONE OF THREE DIVISIONS: REGISTERED SCHOOL BUSINESS ADMINISTRATORS, REGISTERED SCHOOL BUSINESS OFFICIALS, AND REGISTERED SCHOOL BUSINESS SPECIALISTS. PROFESSIONAL DEVELOPMENT SEMINAR TOPICS RANGE IN NATURE AND INCLUDE BUDGETING, TECHNICAL ISSUES, SCHOOL SECURITY, AND CUSTODIAL ISSUES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATES ALL SIGNIFICANT INCOME TAX POSITIONS THAT IT TAKES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023, MANAGEMENT DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATION IS CONSIDERED EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE EXCEPT FOR UNRELATED BUSINESS INCOME AND THE FOUNDATION IS EXEMPT UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE SERVICE. THE TAX YEARS 2024, 2023, AND 2022 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY PURPOSE OF THE INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC (IASBO) IS TO STRIVE FOR THE PROMOTION AND UNION OF THOSE INDIVIDUALS INVOLVED IN SCHOOL BUSINESS AFFAIRS. IASBO CURRENTLY HAS OVER 1,300 MEMBERS REPRESENTING OVER 95% OF INDIANA'S PUBLIC SCHOOL CORPORATIONS. IASBO PROVIDES PROGRAMS AND SERVICES TO PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGMENT PRACTICES, PROFESSIONAL GROWTH, AND EFFECTIVE USE OF EDUCATIONAL RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE CLASS OF MEMBERS THAT HAS THE RIGHT TO APPROVE DECISIONS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS HAVE THE RIGHT TO APPROVE CHANGES TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONSTITUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS PROVIDED TO EVERY BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EVERY OFFICER AND BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THEY ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT TO INSURE THAT IF THERE ARE POTENTIAL CONFLICTS OF INTEREST THE INDIVIDUAL IN QUESTION ABSTAINS FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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