Civic Intelligence

Missouri Association of School Librarians

990 • Fiscal year 2014 • EIN 43-1140652

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 15, 2014

PO Box 210765102

(573) 635-6044

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$462,860

Down $33,113 (-6.7%) from 2013

Net Assets

Down

$462,860

Down $33,113 (-6.7%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses

Revenue

Up

$341,467

Up $9,026 (+2.7%) from 2013

Expenses

Up

$374,580

Up $73,545 (+24%) from 2013

Net Income

Down

-$33,113

Down $64,519 (-205%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $431,758Liabilities 2011: $0Net Assets 2011: $431,7582011Assets 2012: $464,567Liabilities 2012: $0Net Assets 2012: $464,5672012Assets 2013: $495,973Liabilities 2013: $0Net Assets 2013: $495,9732013Assets 2014: $462,860Liabilities 2014: $0Net Assets 2014: $462,8602014Assets 2015: $440,692Liabilities 2015: $0Net Assets 2015: $440,6922015Assets 2016: $412,443Liabilities 2016: $0Net Assets 2016: $412,4432016Assets 2017: $327,508Liabilities 2017: $0Net Assets 2017: $327,5082017Assets 2018: $340,937Liabilities 2018: $1,460Net Assets 2018: $339,4772018Assets 2019: $358,795Liabilities 2019: $7,196Net Assets 2019: $351,5992019Assets 2020: $351,250Liabilities 2020: $0Net Assets 2020: $351,2502020Assets 2021: $241,175Liabilities 2021: $0Net Assets 2021: $241,1752021Assets 2022: $208,199Liabilities 2022: $0Net Assets 2022: $208,1992022Assets 2023: $236,206Liabilities 2023: $0Net Assets 2023: $236,2062023Assets 2024: $267,785Liabilities 2024: $0Net Assets 2024: $267,7852024Assets 2025: $295,077Liabilities 2025: $2,067Net Assets 2025: $293,0102025

Highlighted filing

2014

Assets$462,860
Liabilities$0
Net Assets$462,860

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $371,349Expenses 2011: $312,745Net Income 2011: $58,6042011Revenue 2012: $359,242Expenses 2012: $326,433Net Income 2012: $32,8092012Revenue 2013: $332,441Expenses 2013: $301,035Net Income 2013: $31,4062013Revenue 2014: $341,467Expenses 2014: $374,580Net Income 2014: -$33,1132014Revenue 2015: $302,677Expenses 2015: $324,845Net Income 2015: -$22,1682015Revenue 2016: $313,237Expenses 2016: $341,486Net Income 2016: -$28,2492016Revenue 2017: $315,193Expenses 2017: $400,128Net Income 2017: -$84,9352017Revenue 2018: $340,119Expenses 2018: $328,150Net Income 2018: $11,9692018Revenue 2019: $297,631Expenses 2019: $285,509Net Income 2019: $12,1222019Revenue 2020: $195,072Expenses 2020: $195,421Net Income 2020: -$3492020Revenue 2021: $69,688Expenses 2021: $172,998Net Income 2021: -$103,3102021Revenue 2022: $250,874Expenses 2022: $283,850Net Income 2022: -$32,9762022Revenue 2023: $337,339Expenses 2023: $309,332Net Income 2023: $28,0072023Revenue 2024: $399,740Expenses 2024: $368,161Net Income 2024: $31,5792024Revenue 2025: $396,947Expenses 2025: $371,722Net Income 2025: $25,2252025

Highlighted filing

2014

Revenue$341,467
Expenses$374,580
Net Income-$33,113
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 15, 2014
Return Version
2013v3.1
Gross Receipts
$353,207
Mission and Program Overview

Mission

Mission Statement: To improve learning opportunities through access to and utilization of information, to provide opportunities for continuing education and training to school librarians, to recognize contributions to the profession and to the improvement of school library media programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$493,427$462,860▼ $30,567
Accounts Receivable$2,546$0▼ $2,546
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$495,973$462,860▼ $33,113
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$434,417$399,405▼ $35,012
Permanently Rstr Net Assets$46,000$41,401▼ $4,599
Temporarily Rstr Net Assets$15,556$22,054▲ $6,498
Total Net Assets Fund Balance$495,973$462,860▼ $33,113
Total Liabilities and Net Assets / Fund Balance$495,973$462,860▼ $33,113
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vickie HowardPast President
C Ellen WickhamPresident
Beth YountDirector
Debbie LitwillerDirector
Deborah Imhoff LeekerDirector
Elaine SeverDirector
Ginger MurphyDirector
Kay BultDirector
Lynn SullivanDirector
Rene BurressDirector
Lysha Thompson1st Vice Pres
Margaret Sullivan2nd Vice Pres
Linda WeatherspoonAasl Delegate
Amy HertzbergSecretary
Kris BaughmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,747
Program Service Revenue
$333,317
Investment Income
$1,099
Other Revenue
$2,304
All Other Contributions
$4,747
Change in Net Assets
$-33,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$353,207
Revenue Not Reported on Financial Statements
$-11,740
Other Revenue Adjustments
$-11,740
Total Revenue per Audited Statements
$353,207
Total Revenue per Form 990
$341,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,743
Grants and Similar Amounts Paid$4,837
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$165,183
Fees for Services Management---$112,441
Travel---$25,562
Fees for Services Lobbying---$8,681
Office Expenses---$8,453
Information Technology---$6,294
Grants to Domestic Individuals---$4,837
Fees for Services Accounting---$2,715
Insurance---$500
Other Expenses---$21
Total Functional Expenses$0$0$0$374,580

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$386,320
Expenses per Audited Statements$374,580
Total Expenses per Form 990$374,580
Expenses Not Reported on Form 990$11,740
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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$1,302
Total Nondeductible Lobbying and Political Cost$853
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The association contracts with an association management company to provide all staffing for the association

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 will be circulated to all members of the governing board via email with a request for all to submit questions prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Leadership reviews annually at board retreat and discloses any conflicts. Conflicts are monitored on a quarterly basis.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

EIN
43-1140652
Phone
5736356044

Signing Officer

Name
C Ellen Wickham
Title
President
Signed
2014-12-15
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Mo
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
50

Preparer

Preparer
Lynn J Graves CPA
Phone
5738937700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Association is exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code and application of state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The Association files form 990 in the U.S. federal jurisdiction. The Association is generally no longer subject to examination by the Internal Revenue Service three years after the form is filed

Part XII, Line 2D: Other expenses and losses per audited F/S

COGS SOLD $11740

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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Mission Statement: To improve learning opportunities through access to and utilization of information, to provide opportunities for continuing education and training to school librarians, to recognize contributions to the profession and to the improvement of school library media programs.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0495973
IRS990/NetAssetsOrFundBalancesEOYAmt0462860
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0396
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0396
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt08453
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0READING INCENTIVES
IRS990/OtherExpensesGrp/Desc1MEMBER SERVICES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt037008
IRS990/OtherExpensesGrp/TotalAmt12885
IRS990/OtherExpensesGrp/TotalAmt221
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt01908
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01908
IRS990/OtherRevenueTotalAmt01908
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt046000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt041401
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE FEES
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2READING INCENTIVES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0246053
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt150827
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236437
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0246053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt150827
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236437
IRS990/ProgSrvcAccomActy2Grp/Desc0Reading Incentive Program Designed to award outstanding authors of childrens books and encourage children to read by allowing them to vote on books carried at public or school libraries. 120,651 votes were submitted during the 2013/2014 school year.
IRS990/ProgSrvcAccomActy3Grp/Desc0Fall Conference An annual fall conference is held for school librarians with workshops and keynote speakers to inform and educate school librarians about professional development. 79 individuals attended the 2013 Fall Conference and 7 exhibitor representatives participated in the event.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04451
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06206
IRS990/PYInvestmentIncomeAmt01455
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0294829
IRS990/PYOtherRevenueAmt01451
IRS990/PYProgramServiceRevenueAmt0325084
IRS990/PYRevenuesLessExpensesAmt031406
IRS990/PYTotalExpensesAmt0301035
IRS990/PYTotalRevenueAmt0332441
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-33113
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0493427
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0462860
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt02541
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt0-1688
IRS990ScheduleC/DuesAssessmentsAmt050827
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-449
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt01302
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0853
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesNotReportedAmt011740
IRS990ScheduleD/ExpensesSubtotalAmt0374580
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt011740
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-11740
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-11740
IRS990ScheduleD/RevenueSubtotalAmt0353207
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code and application of state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The Association files form 990 in the U.S. federal jurisdiction. The Association is generally no longer subject to examination by the Internal Revenue Service three years after the form is filed
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COGS SOLD $11740
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt0374580
IRS990ScheduleD/TotalRevenuePerForm990Amt0341467
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0353207
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0386320
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The association contracts with an association management company to provide all staffing for the association
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 will be circulated to all members of the governing board via email with a request for all to submit questions prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Leadership reviews annually at board retreat and discloses any conflicts. Conflicts are monitored on a quarterly basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt015556
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt022054
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0495973
IRS990/TotalAssetsEOYAmt0462860
IRS990/TotalAssetsGrp/BOYAmt0495973
IRS990/TotalAssetsGrp/EOYAmt0462860
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04747
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.02$2.93$3.97$3.72$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.00$2.68$4.00$3.68$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.00$2.36$3.37$3.09$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.00$2.08$2.51$2.84$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.00$2.41$0.70$1.73$1.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.00$3.51$1.95$1.95$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$0.07$3.52$2.98$2.86$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.01$3.39$3.40$3.28$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.00$3.28$3.15$4.00$0.85
2016Detailed filing. Detailed filing data is available for this year.$4.12$0.00$4.12$3.13$3.41$0.28
2015Detailed filing. Detailed filing data is available for this year.$4.41$0.00$4.41$3.03$3.25$0.22
2014Detailed filing. Detailed filing data is available for this year.$4.63$0.00$4.63$3.41$3.75$0.33
2013Summary only. Only limited summary data is available for this year.$4.96$0.00$4.96$3.32$3.01$0.31
2012Summary only. Only limited summary data is available for this year.$4.65$0.00$4.65$3.59$3.26$0.33
2011Summary only. Only limited summary data is available for this year.$4.32$0.00$4.32$3.71$3.13$0.59