Civic Intelligence

National Association of School Resource

EIN 65-0612863 • 501(c)3 • Hoover, AL

Profile

The national association of school resource officers (nasro) is dedicated to providing the highest quality of training to school-based law enforcement officers to promote safer schools and keep children safe.

2020 Valleydale Road 207AHoover, AL 35224

www.nasro.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.22x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.5%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$216,362

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-0.8%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,135,971

Up $643,170 (+18%) from 2023

Liabilities

Up

$895,072

Up $318,426 (+55%) from 2023

Net Assets

Up

$3,240,899

Up $324,744 (+11%) from 2023

Revenue

Down

$3,695,590

Down $29,014 (-0.8%) from 2023

Expenses

Up

$3,380,771

Up $157,279 (+4.9%) from 2023

Net Income

Down

$314,819

Down $186,293 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $618,705Liabilities 2010: $36,825Net Assets 2010: $581,8802010Assets 2011: $576,894Liabilities 2011: $21,385Net Assets 2011: $555,5092011Assets 2012: $657,753Liabilities 2012: $21,188Net Assets 2012: $636,5652012Assets 2013: $735,571Liabilities 2013: $84,535Net Assets 2013: $651,0362013Assets 2014: $852,592Liabilities 2014: $107,904Net Assets 2014: $744,6882014Assets 2015: $962,363Liabilities 2015: $108,094Net Assets 2015: $854,2692015Assets 2016: $1,045,536Liabilities 2016: $130,738Net Assets 2016: $914,7982016Assets 2017: $960,492Liabilities 2017: $152,796Net Assets 2017: $807,6962017Assets 2018: $1,649,879Liabilities 2018: $458,230Net Assets 2018: $1,191,6492018Assets 2019: $2,720,925Liabilities 2019: $503,227Net Assets 2019: $2,217,6982019Assets 2020: $2,781,375Liabilities 2020: $321,104Net Assets 2020: $2,460,2712020Assets 2021: $2,764,517Liabilities 2021: $372,313Net Assets 2021: $2,392,2042021Assets 2022: $2,947,158Liabilities 2022: $547,963Net Assets 2022: $2,399,1952022Assets 2023: $3,492,801Liabilities 2023: $576,646Net Assets 2023: $2,916,1552023Assets 2024: $4,135,971Liabilities 2024: $895,072Net Assets 2024: $3,240,8992024

Highlighted filing

2024

Assets$4,135,971
Liabilities$895,072
Net Assets$3,240,899

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $800,2802010Expenses 2011: $718,0422011Expenses 2012: $691,1142012Expenses 2013: $1,007,6252013Revenue 2014: $1,270,816Expenses 2014: $1,177,164Net Income 2014: $93,6522014Revenue 2015: $1,471,214Expenses 2015: $1,354,639Net Income 2015: $116,5752015Revenue 2016: $1,541,574Expenses 2016: $1,490,719Net Income 2016: $50,8552016Revenue 2017: $1,649,090Expenses 2017: $1,696,626Net Income 2017: -$47,5362017Revenue 2018: $2,238,013Expenses 2018: $1,832,315Net Income 2018: $405,6982018Revenue 2019: $4,178,801Expenses 2019: $3,133,266Net Income 2019: $1,045,5352019Revenue 2020: $2,477,191Expenses 2020: $2,253,801Net Income 2020: $223,3902020Revenue 2021: $2,530,653Expenses 2021: $2,608,927Net Income 2021: -$78,2742021Revenue 2022: $3,259,174Expenses 2022: $3,197,771Net Income 2022: $61,4032022Revenue 2023: $3,724,604Expenses 2023: $3,223,492Net Income 2023: $501,1122023Revenue 2024: $3,695,590Expenses 2024: $3,380,771Net Income 2024: $314,8192024

Highlighted filing

2024

Revenue$3,695,590
Expenses$3,380,771
Net Income$314,819

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.14$0.90$3.24$3.70$3.38$0.31
2023Detailed filing. Detailed filing data is available for this year.$3.49$0.58$2.92$3.72$3.22$0.50
2022Detailed filing. Detailed filing data is available for this year.$2.95$0.55$2.40$3.26$3.20$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.76$0.37$2.39$2.53$2.61$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.78$0.32$2.46$2.48$2.25$0.22
2019Detailed filing. Detailed filing data is available for this year.$2.72$0.50$2.22$4.18$3.13$1.05
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.46$1.19$2.24$1.83$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.15$0.81$1.65$1.70$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.13$0.91$1.54$1.49$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.11$0.85$1.47$1.35$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.11$0.74$1.27$1.18$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.08$0.65$1.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.02$0.64$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.02$0.56$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.04$0.58$0.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$3,695,590
Mission and Program Overview

Mission

The national association of school resource officers (nasro) is dedicated to providing the highest quality of training to school-based law enforcement officers to promote safer schools and keep children safe.

To provide the highest quality of training to school-based law enforcement officers in order to promote safer schools and safer kids.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,733,218$3,409,635▲ $676,417
Investments in Publicly Traded Securities$507,931$543,798▲ $35,867
Land, Buildings, and Equipment, Net$67,289$61,170▼ $6,119
Prepaid Expenses and Deferred Charges$41,782$55,146▲ $13,364
Accounts Receivable$142,010$46,967▼ $95,043
Pledges and Grants Receivable$571$19,255▲ $18,684
Total Assets$3,492,801$4,135,971▲ $643,170
Liabilities
Deferred Revenue$432,830$717,888▲ $285,058
Accounts Payable and Accrued Expenses$143,816$177,184▲ $33,368
Total Liabilities$576,646$895,072▲ $318,426
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,916,155$3,240,899▲ $324,744
Total Net Assets Fund Balance$2,916,155$3,240,899▲ $324,744
Total Liabilities and Net Assets / Fund Balance$3,492,801$4,135,971▲ $643,170

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$61,170$30,616$91,786
Equipment$0$65,935$65,935
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James CanadyExecutive DirectorFT$206,340$10,022$216,362
Kerri WilliamsonTraining DirectorFT$104,129$3,124$107,253
Jordan KelleyRegion 6 (al, Ar, La, Ms,t-$20,458-$20,458
Seth Sullivan2nd Vice President-$12,019-$12,019
Julie SmithRegion 5 (ia, Il, In, Mo,-$11,077-$11,077
Kelley JacobsenRegion 10 (co, Id, Mt, Ut,-$10,361-$10,361
Brandon HendrixRegion 7 (az, Nm, Ok, Tx)-$7,378-$7,378
Rudy PerezPast President-$5,946-$5,946
Rick HalloranRegion 4 (ct, Me, Ma, Nh,-$3,810-$3,810
James Englert1st Vice President-$3,763-$3,763
Pam RevelsPresident-$3,137-$3,137
Archie HodgeChaplain-$2,963-$2,963
Bill OslickRegion 3 (de, Nj, Ny, Pa)-$1,563-$1,563
Lynelle SparksSecretary-$1,549-$1,549
Chris FraleyTreasurer-$1,277-$1,277
Mike JacksonRegion 9 (ak, Ca, Hi, Nv,-$1,046-$1,046
Nick DerzisCHIEF'S/SHERIFF'S REPRESEN-$656-$656
Todd PearsonRegion 8 (mi, Mn, Nd, Ne,-$358-$358
Revenue and Support

Revenue Composition

Contributions and Grants
$26,880
Program Service Revenue
$3,519,420
Investment Income
$149,290
Other Revenue
$0
All Other Contributions
$105
Change in Net Assets
$314,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,695,590
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,923
Total Revenue per Audited Statements
$3,705,513
Total Revenue per Form 990
$3,695,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,467,801
Salaries, Compensation, and Employee Benefits$910,118
Grants and Similar Amounts Paid$2,852
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$813,267$15,541-$828,808
Other Salaries and Wages$542,835$53,299-$596,134
Travel$376,846$3,037-$379,883
All Other Expenses$293,129$10,485-$303,614
Current Officers, Directors, Trustees, and Key Employees$165,671$55,224-$220,895
Conferences and Meetings$138,024--$138,024
Advertising$95,317--$95,317
Other Expenses$84,227$902-$85,129
Payroll Taxes$51,435$8,015-$59,450
Fees for Services Accounting$6,250$46,363-$52,613
Fees for Services Legal-$38,609-$38,609
Information Technology$24,689$5,563-$30,252
Pension Plan Contributions$20,697$2,733-$23,430
Insurance$10,888$3,630-$14,518
Other Employee Benefits$8,003$2,206-$10,209
Office Expenses$6,576$1,844-$8,420
Depreciation Depletion$4,590$1,529-$6,119
Grants to Domestic Orgs$2,852--$2,852
Total Functional Expenses$3,110,275$270,496$0$3,380,771

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,380,771
Total Expenses per Audited Statements$3,380,771
Total Expenses per Form 990$3,380,771
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Runyan ToddPerson Is a Former Board MemberPayment for TrainingNo$24,170
Williamson KerriPerson Is a Former Board MemberPayment for TrainingNo$23,682
Kelley JordanPerson Is a Board MemberPayment for TrainingNo$20,458
Sullivan SethPerson Is a Board MemberPayment for TrainingNo$12,019
Smith JuliePerson Is a Board MemberPayment for TrainingNo$11,077
Jacobsen KellyPerson Is a Board MemberPayment for TrainingNo$10,361
Hendrix BrandonPerson Is a Board MemberPayment for TrainingNo$7,378
Perez RodolfoPerson Is a Board MemberPayment for TrainingNo$5,946
Halloran RichardPerson Is a Board MemberPayment for TrainingNo$3,810
Englert James FPerson Is a Board MemberPayment for TrainingNo$3,763
Revels PamelaPerson Is a Board MemberPayment for TrainingNo$3,137
Hodge ArchiePerson Is a Board MemberPayment for TrainingNo$2,963
Nease JanetPerson Is a Former Board MemberPayment for TrainingNo$2,857
Melvin JosephPerson Is a Former Board MemberPayment for TrainingNo$2,707
Oslick BillPerson Is a Board MemberPayment for TrainingNo$1,563
Sparks LynellePerson Is a Board MemberPayment for TrainingNo$1,549
Fraley ChrisPerson Is a Board MemberPayment for TrainingNo$1,277
Mcdaniel KarenPerson Is a Former Board MemberPayment for TrainingNo$1,267
Jackson MikePerson Is a Board MemberPayment for TrainingNo$1,046
Jenkins MikePerson Is Former Board MemberPayment for TrainingNo$1,045
Schoeff DjPerson Is a Former Board MemberPayment for TrainingNo$983
Derziz NicholasPerson Is a Board MemberPayment for TrainingNo$656
Pearson ToddPerson Is a Board MemberPayment for TrainingNo$358
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members who receive a copy of the quarterly journal published by the organization and receive discounts on training classes and conference registration.

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

The 990 is sent to the executive director for approval. He shares pertinent portions with the board of directors as necessary.

Form 990, Part VI, Section B, Line 12C

Review policy at annual board meeting. Discussion and individual consent of board members.

Form 990, Part VI, Section B, Line 15

Review similar positions in the market and review of qualifications.

Form 990, Part VI, Section C, Line 19

All documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
National Association of School Resource
EIN
65-0612863
Phone
2057396060
Address
2020 VALLEYDALE ROAD 207A, HOOVER, AL 35224

Signing Officer

Name
James M Canady
Title
Executive Director
Phone
2055369254
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James M Canady
Formed
1990
Legal Domicile
Al
Voting Board Members
16
Independent Board Members
16
Employees
10
Volunteers
0

Preparer

Firm
Borland Benefield Pc
Address
800 SHADES CREEK PARKWAY STE 875, BIRMINGHAM, AL 35209
Preparer
Jeffrey D Chandler CPA
Phone
2058027212
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees: program service expenses 366,999. Management and general expenses 15,541. Fundraising expenses 0. Total expenses 382,540. Contracts: program service expenses 446,268. Management and general expenses 0. Fundraising expenses 0. Total expenses 446,268.

Form 990, Part XII, Line 2C

The organization has not changed its oversight process or selection process for the year ended december, 31, 2023.

Financial Statement Notes

PART X, LINE 2:

Nasro has implemented the provisions of fasb asc topic 740, accounting for uncertainty in income taxes. As of december 31, 2024, nasro had no uncertain tax posistions that qualify for disclosure in the financial statements. Nasro files an annual form 990 with the internal revenue service, and its tax return for the year 2020 and subsequent years remain subject to examination by tax authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Investment expenses rounding adj

Raw XML AppendixShowing 400 of 701 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/PersonNm0PAM REVELS
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES ENGLERT
IRS990/Form990PartVIISectionAGrp/PersonNm2SETH SULLIVAN
IRS990/Form990PartVIISectionAGrp/PersonNm3LYNELLE SPARKS
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRIS FRALEY
IRS990/Form990PartVIISectionAGrp/PersonNm5KERRI WILLIAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm6RUDY PEREZ
IRS990/Form990PartVIISectionAGrp/PersonNm7NICK DERZIS
IRS990/Form990PartVIISectionAGrp/PersonNm8ARCHIE HODGE
IRS990/Form990PartVIISectionAGrp/PersonNm9BILL OSLICK
IRS990/Form990PartVIISectionAGrp/PersonNm10RICK HALLORAN
IRS990/Form990PartVIISectionAGrp/PersonNm11JULIE SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm12JORDAN KELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm13BRANDON HENDRIX
IRS990/Form990PartVIISectionAGrp/PersonNm14TODD PEARSON
IRS990/Form990PartVIISectionAGrp/PersonNm15MIKE JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm16KELLEY JACOBSEN
IRS990/Form990PartVIISectionAGrp/PersonNm17JAMES CANADY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13763
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt212019
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31549
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41277
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt65946
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7656
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt82963
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt91563
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1111077
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1220458
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF'S/SHERIFF'S REPRESEN
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt9REGION 3 (DE, NJ, NY, PA)
IRS990/Form990PartVIISectionAGrp/TitleTxt10REGION 4 (CT, ME, MA, NH,
IRS990/Form990PartVIISectionAGrp/TitleTxt11REGION 5 (IA, IL, IN, MO,
IRS990/Form990PartVIISectionAGrp/TitleTxt12REGION 6 (AL, AR, LA, MS,T
IRS990/Form990PartVIISectionAGrp/TitleTxt13REGION 7 (AZ, NM, OK, TX)
IRS990/Form990PartVIISectionAGrp/TitleTxt14REGION 8 (MI, MN, ND, NE,
IRS990/Form990PartVIISectionAGrp/TitleTxt15REGION 9 (AK, CA, HI, NV,
IRS990/Form990PartVIISectionAGrp/TitleTxt16REGION 10 (CO, ID, MT, UT,
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE NATIONAL ASSOCIATION OF SCHOOL RESOURCE OFFICERS (NASRO) IS DEDICATED TO PROVIDING THE HIGHEST QUALITY OF TRAINING TO SCHOOL-BASED LAW ENFORCEMENT OFFICERS TO PROMOTE SAFER SCHOOLS AND KEEP CHILDREN SAFE.
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0MEALS
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2BOARD EXPENSES
IRS990/OtherExpensesGrp/Desc3BANK SERVICE AND CREDIT
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IRS990/PrincipalOfficerNm0JAMES M CANADY
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IRS990/ProgramServiceRevenueGrp/Desc0TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE REGISTRATIO
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONFERENCES - NASRO HOSTS AN ANNUAL CONFERENCE AND LEADERSHIP SUMMIT CONFERENCES. THE ANNUAL CONFERENCE BRINGS TOGETHER SCHOOL RESOURCE OFFICERS, LAW ENFORCEMENT, SCHOOL SECURITY/SAFETY PROFESSIONALS, SCHOOL BOARD MEMBERS, SCHOOL ADMINISTRATORS, AND OTHERS TO RECEIVE SUPERIOR TRAINING AND NETWORKING OPPURTUNITIES. THE LEADERSHIP SUMMITS BRING TOGETHER POLICE CHEIFS, SHERIFFS, SUPERINTENDENTS OF EDUCATION, SCHOOL ADMINISTRATORS, JUVENILE COURT JUDGES, AND OTHERS WHO HAVE A VESTED INTEREST IN SCHOOL SAFETY, TO LEARN KEYS TO SUCCESSFUL SCHOOL RESOURCE OFFICERS AND OTHER PROGRAMS THAT IMPROVE THE SAFETY OF STUDENTS AND PROTECT THEIR ORGANIZATIONS FROM LEGAL LIABILITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01262886
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01247827
IRS990/ProgSrvcAccomActy3Grp/Desc0THE JOURNAL OF SCHOOL SAFETY - THIS QUARTERLY JOURNAL PROVIDES TRAINING INFORMATION, INFORMATIVE ARTICLES ON SCHOOL SAFETY, AND OTHER INFORMATION OF INTEREST TO NASRO MEMBERS AND OTHER INTERESTED CONSTITUENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0141014
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