Civic Intelligence

Wisconsin Association of School District

EIN 39-1501805 • 501(c)6 • Madison, WI

Profile

To promote the educational welfare of wisconsin students and the professional growth of their teachers and administrators.

4797 Hayes Road Suite 201Madison, WI 53704

www.wasda.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.18x

Higher debt load relative to assets than 54% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.27x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

44th percentile

2.5%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$355,947

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 22.5% of source-year revenue.

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

Asset Growth

11th percentile

-14%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

54th percentile

6.7%

Faster revenue growth than 54% of similar nonprofits.

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

Assets

Down

$2,417,811

Down $386,664 (-14%) from 2023

Liabilities

Down

$428,183

Down $426,248 (-50%) from 2023

Net Assets

Up

$1,989,628

Up $39,584 (+2.0%) from 2023

Revenue

Up

$1,578,613

Up $99,327 (+6.7%) from 2023

Expenses

Up

$1,539,029

Up $144,999 (+10%) from 2023

Net Income

Down

$39,584

Down $45,672 (-54%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,358,683Liabilities 2011: $395,435Net Assets 2011: $963,2482011Assets 2012: $1,473,987Liabilities 2012: $456,167Net Assets 2012: $1,017,8202012Assets 2013: $1,432,827Liabilities 2013: $189,743Net Assets 2013: $1,243,0842013Assets 2014: $1,395,736Liabilities 2014: $189,013Net Assets 2014: $1,206,7232014Assets 2015: $1,500,261Liabilities 2015: $258,382Net Assets 2015: $1,241,8792015Assets 2016: $1,678,964Liabilities 2016: $341,988Net Assets 2016: $1,336,9762016Assets 2017: $1,918,857Liabilities 2017: $420,531Net Assets 2017: $1,498,3262017Assets 2018: $2,010,235Liabilities 2018: $440,955Net Assets 2018: $1,569,2802018Assets 2019: $2,389,878Liabilities 2019: $734,150Net Assets 2019: $1,655,7282019Assets 2020: $2,309,923Liabilities 2020: $613,315Net Assets 2020: $1,696,6082020Assets 2021: $2,596,988Liabilities 2021: $720,499Net Assets 2021: $1,876,4892021Assets 2022: $2,624,092Liabilities 2022: $759,304Net Assets 2022: $1,864,7882022Assets 2023: $2,804,475Liabilities 2023: $854,431Net Assets 2023: $1,950,0442023Assets 2024: $2,417,811Liabilities 2024: $428,183Net Assets 2024: $1,989,6282024

Highlighted filing

2024

Assets$2,417,811
Liabilities$428,183
Net Assets$1,989,628

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,216,9382011Expenses 2012: $1,346,1102012Revenue 2013: $1,410,527Expenses 2013: $1,185,263Net Income 2013: $225,2642013Revenue 2014: $1,225,342Expenses 2014: $1,261,703Net Income 2014: -$36,3612014Revenue 2015: $1,199,330Expenses 2015: $1,164,174Net Income 2015: $35,1562015Revenue 2016: $1,221,669Expenses 2016: $1,126,572Net Income 2016: $95,0972016Revenue 2017: $1,289,510Expenses 2017: $1,128,160Net Income 2017: $161,3502017Revenue 2018: $1,268,703Expenses 2018: $1,197,749Net Income 2018: $70,9542018Revenue 2019: $1,545,184Expenses 2019: $1,458,736Net Income 2019: $86,4482019Revenue 2020: $1,278,398Expenses 2020: $1,237,518Net Income 2020: $40,8802020Revenue 2021: $1,291,867Expenses 2021: $1,111,986Net Income 2021: $179,8812021Revenue 2022: $1,277,632Expenses 2022: $1,289,333Net Income 2022: -$11,7012022Revenue 2023: $1,479,286Expenses 2023: $1,394,030Net Income 2023: $85,2562023Revenue 2024: $1,578,613Expenses 2024: $1,539,029Net Income 2024: $39,5842024

Highlighted filing

2024

Revenue$1,578,613
Expenses$1,539,029
Net Income$39,584

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.42$0.43$1.99$1.58$1.54$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.85$1.95$1.48$1.39$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.62$0.76$1.86$1.28$1.29$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.60$0.72$1.88$1.29$1.11$0.18
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.61$1.70$1.28$1.24$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.39$0.73$1.66$1.55$1.46$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.44$1.57$1.27$1.20$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.42$1.50$1.29$1.13$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.34$1.34$1.22$1.13$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.50$0.26$1.24$1.20$1.16$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.19$1.21$1.23$1.26$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.19$1.24$1.41$1.19$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.46$1.02$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.40$0.96$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$1,578,613
Mission and Program Overview

Mission

To promote the educational welfare of wisconsin students and the professional growth of their teachers and administrators.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,428,589$2,082,734▼ $345,855
Land, Buildings, and Equipment, Net$250,410$215,793▼ $34,617
Accounts Receivable$93,923$89,168▼ $4,755
Prepaid Expenses and Deferred Charges$28,149$19,163▼ $8,986
Total Assets$2,804,475$2,417,811▼ $386,664
Other Assets Total$3,404$10,953▲ $7,549
Liabilities
Deferred Revenue$239,013$224,457▼ $14,556
Other Liabilities$563,992$149,947▼ $414,045
Accounts Payable and Accrued Expenses$51,426$53,779▲ $2,353
Total Liabilities$854,431$428,183▼ $426,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,946,265$1,983,869▲ $37,604
Net Assets With Donor Restrictions$3,779$5,759▲ $1,980
Total Net Assets Fund Balance$1,950,044$1,989,628▲ $39,584
Total Liabilities and Net Assets / Fund Balance$2,804,475$2,417,811▼ $386,664

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$195,331$227,920$423,251
Equipment$20,462$249,309$269,771
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon BalesExecutive DirectorFT$254,218$101,729$355,947

Board Members and Trustees

NameTitle
John ThomsenPresident
Michelle JensenPresident Elect
Cory HirsbrunnerDirector
Craig OlsonDirector
Dan NettDirector
Heidi EliopoulosDirector
Jim EllisDirector
Joel HeeschDirector
John CostelloDirector
John GendronDirector
Josh RobinsonDirector
Mark HansenDirector
Nick OuelletteDirector
Patrick RauDirector
Shelly SeversonDirector
Tara VillalobosDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,359,150
Investment Income
$44,058
Other Revenue
$175,405
Change in Net Assets
$39,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$809,758
Salaries, Compensation, and Employee Benefits$729,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$448,470
Conferences and Meetings---$433,112
Other Salaries and Wages---$201,389
Fees for Services Lobbying---$69,610
Office Expenses---$47,436
Pension Plan Contributions---$34,644
Depreciation Depletion---$34,616
Fees for Services Legal---$34,298
Other Employee Benefits---$29,046
Occupancy---$23,998
Fees for Services Other---$21,667
Information Technology---$19,999
Payroll Taxes---$15,722
Other Expenses---$14,499
Fees for Services Accounting---$10,650
Insurance---$10,485
All Other Expenses---$185
Total Functional Expenses$0$0$0$1,539,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Deferred Benefits$149,947
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members whose qualifications for membership are stated in the organization's constitution.

Form 990, Part VI, Section A, Line 7A

The members elect the officers and directors.

Form 990, Part VI, Section A, Line 7B

Members elect directors and officers and approve changes to the constitution.

Form 990, Part VI, Section B, Line 11B

A copy of form 990 was forwarded to the board of directors with time for the board to review and submit any changes as necessary

Form 990, Part VI, Section B, Line 15A

Board of directors meet annually to review executive director performance and review compensation of individuals in similar roles

Form 990, Part VI, Section C, Line 18

Available upon submittal of a written request to the organization

Form 990, Part VI, Section C, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Wisconsin Association of School District
EIN
39-1501805
Phone
6082421090
Address
4797 HAYES ROAD SUITE 201, MADISON, WI 53704

Signing Officer

Name
Jon Bales
Title
Executive Director
Phone
6082421090
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Bales
Formed
1959
Legal Domicile
Wi
Voting Board Members
16
Independent Board Members
16
Employees
3
Volunteers
16

Preparer

Firm
Johnson Block & Co Inc
Address
9701 BRADER WAY SUITE 202, MIDDLETON, WI 53562
Preparer
Brett Hofmeister
Phone
6082742002
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

No change from prior year

Financial Statement Notes

PART X, LINE 2:

The association and the foundation are exempt from federal income taxes under sections 501(c)6 and 501(c)3 of the internal revenue code, respectively, except on net income derived from unrelated business activities. The association has advertising revenue related to its newsletters which is subject to tax on unrelated business income. Total income tax expense (credit) for the years ended june 30, 2024 and 2023 were $0. The association and foundation have adopted the accounting guidance for recognizing and measuring uncertain tax positions. The association and foundation follow the statutory requirements for their income tax accounting generally avoids risks associated with potentially problematic tax positions that may be challenged upon examination. Management believes any liability resulting from taxing authorities imposing additional income taxes from activities deemed to be unrelated to the organization's tax-exempt status would not have a material effect on the accompanying consolidated financial statements. The association and foundation's federal exempt organization tax returns are subject to examination by the internal revenue service, generally for three years after they are filed. With few exceptions, the association is no longer subject to such examinations for years before 2020.

Raw XML AppendixShowing 400 of 472 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/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE EDUCATIONAL WELFARE OF WISCONSIN STUDENTS AND THE PROFESSIONAL GROWTH OF THEIR TEACHERS AND ADMINISTRATORS.
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IRS990/OtherExpensesGrp/Desc1EXECUTIVE DIRECTOR EXPE
IRS990/OtherExpensesGrp/Desc2RETIREMENT PLAN ADMIN F
IRS990/OtherExpensesGrp/Desc3VIDEO LIBRARY EXPENSE
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IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
IRS990/ProgramServiceRevenueGrp/Desc0WORKSHOPS & CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2ADVERTISING
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IRS990/ProgSrvcAccomActy2Grp/Desc0NEWSLETTER AND CORRESPONDENCE INCREASING MEMBERS' KNOWLEDGE AND INFORMATION ON RELEVANT TOPICS
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IRS990/ReportOtherLiabilitiesInd01
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
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IRS990ScheduleD/EquipmentGrp/BookValueAmt020462
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED BENEFITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AND THE FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTIONS 501(C)6 AND 501(C)3 OF THE INTERNAL REVENUE CODE, RESPECTIVELY, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION HAS ADVERTISING REVENUE RELATED TO ITS NEWSLETTERS WHICH IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TOTAL INCOME TAX EXPENSE (CREDIT) FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 WERE $0. THE ASSOCIATION AND FOUNDATION HAVE ADOPTED THE ACCOUNTING GUIDANCE FOR RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS. THE ASSOCIATION AND FOUNDATION FOLLOW THE STATUTORY REQUIREMENTS FOR THEIR INCOME TAX ACCOUNTING GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE ORGANIZATION'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION AND FOUNDATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR YEARS BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt0149947
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt020474
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JON BALES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0355947
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHOSE QUALIFICATIONS FOR MEMBERSHIP ARE STATED IN THE ORGANIZATION'S CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT DIRECTORS AND OFFICERS AND APPROVE CHANGES TO THE CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 WAS FORWARDED TO THE BOARD OF DIRECTORS WITH TIME FOR THE BOARD TO REVIEW AND SUBMIT ANY CHANGES AS NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS MEET ANNUALLY TO REVIEW EXECUTIVE DIRECTOR PERFORMANCE AND REVIEW COMPENSATION OF INDIVIDUALS IN SIMILAR ROLES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON SUBMITTAL OF A WRITTEN REQUEST TO THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGE FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WASDA FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0391527150
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CONSTRUCTION AND OPERATION OF THE WASDA SCHOOL LEADERSHIP CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04797 HAYES RD
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053704
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
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IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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