Civic Intelligence

California School Boards Association

EIN 68-0371170 • 501(c)4 • West Sacramento, CA

Profile

Provides business service assistance to school districts, county offices of education, community college districts, and other public agencies whose primary purpose is public education.

3251 Beacon BoulevardWest Sacramento, CA 95691-3531

www.csba.org

Siviq Scores

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

Liabilities / Assets

100th percentile

8.84x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

2.58x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

4th percentile

-101%

Higher net margin than 4% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

99th percentile

$534,399

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 57.6% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

3rd percentile

-71%

Faster asset growth than 3% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$928,295

Up $292,563 (+46%) from 2023

Liabilities

Up

$2,112,382

Up $1,129,047 (+115%) from 2023

Net Assets

Down

-$1,184,087

Down $836,484 (-241%) from 2023

Revenue

Up

$1,080,451

Up $588,306 (+120%) from 2023

Expenses

Up

$1,916,935

Up $343,913 (+22%) from 2023

Net Income

Up

-$836,484

Up $244,393 (+23%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2011: $1,034,016Liabilities 2011: $77,259Net Assets 2011: $956,7572011Assets 2012: $1,004,162Liabilities 2012: $47,405Net Assets 2012: $956,7572012Assets 2013: $1,400,179Liabilities 2013: $81,196Net Assets 2013: $1,318,9832013Assets 2014: $1,790,824Liabilities 2014: $70,418Net Assets 2014: $1,720,4062014Assets 2015: $1,957,075Liabilities 2015: $41,584Net Assets 2015: $1,915,4912015Assets 2016: $1,997,787Liabilities 2016: $18,150Net Assets 2016: $1,979,6372016Assets 2017: $2,023,790Liabilities 2017: $11,250Net Assets 2017: $2,012,5402017Assets 2018: $2,064,588Liabilities 2018: $279Net Assets 2018: $2,064,3092018Assets 2019: $2,146,307Liabilities 2019: $9,016Net Assets 2019: $2,137,2912019Assets 2020: $2,169,658Liabilities 2020: $10,800Net Assets 2020: $2,158,8582020Assets 2021: $1,568,587Liabilities 2021: $16,708Net Assets 2021: $1,551,8792021Assets 2022: $743,402Liabilities 2022: $10,128Net Assets 2022: $733,2742022Assets 2023: $635,732Liabilities 2023: $983,335Net Assets 2023: -$347,6032023Assets 2024: $928,295Liabilities 2024: $2,112,382Net Assets 2024: -$1,184,0872024

Highlighted filing

2024

Assets$928,295
Liabilities$2,112,382
Net Assets-$1,184,087

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2011: $1,356,184Expenses 2011: $1,356,184Net Income 2011: $02011Revenue 2012: $1,029,972Expenses 2012: $1,029,972Net Income 2012: $02012Revenue 2013: $872,567Expenses 2013: $510,341Net Income 2013: $362,2262013Revenue 2014: $873,693Expenses 2014: $472,270Net Income 2014: $401,4232014Revenue 2015: $601,389Expenses 2015: $406,304Net Income 2015: $195,0852015Revenue 2016: $547,725Expenses 2016: $483,579Net Income 2016: $64,1462016Revenue 2017: $351,824Expenses 2017: $318,921Net Income 2017: $32,9032017Revenue 2018: $339,901Expenses 2018: $288,132Net Income 2018: $51,7692018Revenue 2019: $472,073Expenses 2019: $415,198Net Income 2019: $56,8752019Revenue 2020: $429,566Expenses 2020: $407,999Net Income 2020: $21,5672020Revenue 2021: $295,625Expenses 2021: $902,604Net Income 2021: -$606,9792021Revenue 2022: $334,591Expenses 2022: $1,153,196Net Income 2022: -$818,6052022Revenue 2023: $492,145Expenses 2023: $1,573,022Net Income 2023: -$1,080,8772023Revenue 2024: $1,080,451Expenses 2024: $1,916,935Net Income 2024: -$836,4842024

Highlighted filing

2024

Revenue$1,080,451
Expenses$1,916,935
Net Income-$836,484

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$2.11$1.18$1.08$1.92$0.84
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.98$0.35$0.49$1.57$1.08
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.73$0.33$1.15$0.82
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.02$1.55$0.30$0.90$0.61
2020Detailed filing. Detailed filing data is available for this year.$2.17$0.01$2.16$0.43$0.41$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.15$0.01$2.14$0.47$0.42$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.34$0.29$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.01$2.01$0.35$0.32$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$0.55$0.48$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.04$1.92$0.60$0.41$0.20
2014Summary only. Only limited summary data is available for this year.$1.79$0.07$1.72$0.87$0.47$0.40
2013Summary only. Only limited summary data is available for this year.$1.40$0.08$1.32$0.87$0.51$0.36
2012Summary only. Only limited summary data is available for this year.$1.00$0.05$0.96$1.03$1.03$0.00
2011Summary only. Only limited summary data is available for this year.$1.03$0.08$0.96$1.36$1.36$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 16, 2025
Return Version
2023v6.0
Gross Receipts
$1,080,451
Mission and Program Overview

Mission

Provides business service assistance to school districts, county offices of education, community college districts, and other public agencies whose primary purpose is public education.

The organization offers business and management services to public education agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$217,288$532,548▲ $315,260
Accounts Receivable$195,235$249,260▲ $54,025
Land, Buildings, and Equipment, Net$209,232$139,488▼ $69,744
Prepaid Expenses and Deferred Charges$11,289$4,310▼ $6,979
Savings and Temporary Cash Investments$2,688$2,689▲ $1
Total Assets$635,732$928,295▲ $292,563
Liabilities
Other Liabilities$979,335$2,109,363▲ $1,130,028
Deferred Revenue$4,000$0▼ $4,000
Accounts Payable and Accrued Expenses-$3,019-
Total Liabilities$983,335$2,112,382▲ $1,129,047
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-347,603$-1,184,087▼ $836,484
Total Net Assets Fund Balance$-347,603$-1,184,087▼ $836,484
Total Liabilities and Net Assets / Fund Balance$635,732$928,295▲ $292,563

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$139,488$209,232$348,720
Compensation and Service Providers

Employees

NameTitleOtherTotal
Susan MarkarianAssistant Vice President$29,682$29,682
Bettye LuskPresident$13,495$13,495

Board Members and Trustees

NameTitle
Debra SchadeVice President
Vernon BillyDirector
Olabode OwoyeleExecutive Director
Robert TuerckChief Legal Counsel
Amy ChristiansonChief, Member Services
James CollinsSecretary
Alexandra WorthySenior Legal Services Attorney
Maryela MartinezSenior Legal Services Attorney
Lare BloodworthTreasurer as of 1/26/24
Stephen PogemillerTreasurer to 1/25/24
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$985,913
Investment Income
$93,766
Other Revenue
$772
Change in Net Assets
$-836,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,078,327
Other Expenses$838,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$561,759--$561,759
Current Officers, Directors, Trustees, and Key Employees$309,142--$309,142
Pension Plan Contributions$87,087--$87,087
Office Expenses$79,743--$79,743
Depreciation Depletion$69,744--$69,744
Fees for Services Other$62,500--$62,500
Other Employee Benefits$60,321--$60,321
Payroll Taxes$60,018--$60,018
Travel$25,971--$25,971
Insurance$15,020--$15,020
Advertising$12,397--$12,397
Other Expenses$233--$233
All Other Expenses$100--$100
Total Functional Expenses$1,916,935$0$0$1,916,935
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$2,109,363
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Csba dsc officers rotate, except for csba staff members, based on the position they are elected to by csba at the delegate assembly. Board members throughout the state whose districts and/or county offices of education are members of csba elect board members to serve as delegates to csba's delegate assembly. The delegates then elect the members of the board of directors as well as the officers of the association.

Form 990, Part VI, Section A, Line 8B

NO SUCH COMMITTEES

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

The 990 will be reviewed prior to filing. The appropriate association staff will review all documents prior to discussion and review with the csbadsc board of directors.

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

The conflict of interest policy applies to all csba officers, directors, key employees, certain former employees, and specified independent contractors, as well as the officers, directors, key employees, certain former employees, and specified independent contractors of related entities such as csbadsc, csbafc, and csb foundation. All officers, directors, key employees, certain former employees, and specified independent contractors are required to submit annually a disclosure statement to the csba general counsel. The general counsel, csba chief financial officer, csba ceo/executive, csba president, and the president of the board of directors of each related entity review the statements for any facts or circumstances that may reflect an actual, potential or apparent conflict of interest. Upon review of each disclosure statement, the csba president and csba general counsel will disclose any identified actual, potential or apparent conflicts of interest to the csba board of directors or to the directors of the board of any related entity, with a recommendation as to possible action. The board(s) will then determine appropriate action.

Form 990, Part VI, Section B, Line 15

The csba district services corp executive director is an employee of csba, a related entity. Csba is responsible for determining the compensation of all its staff. All non-volunteer district services officers are considered employees of csba and therefore subject to that organization's policies and procedures.

Form 990, Part VI, Section C, Line 19

Form 990s are posted on the csba website, as well as certain other documents. These all are also available upon request.

Form 990, Part VI, Section B - Policies

Document destruction and retention policies are not district services corporation policies, but policies of california school boards association, a related organization. All employees are governed by the association's policies.

Filing and Contact Details

Filer

Filer Name
California School Boards Association
EIN
68-0371170
Phone
9163714691
Address
3251 BEACON BOULEVARD, WEST SACRAMENTO, CA 95691-3531

Signing Officer

Name
Lare Bloodworth
Title
Treasurer
Phone
9163714691
Signed
2025-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vernon M Billy
Formed
1995
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Jennifer Z Iwata
Phone
9166466464
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A and 2B

All district services corporation's employees are employees of csba, a related entity. Csba is responsible for reporting wage information on form w-3.

Form 990, Part XII, Line 2C

The process from prior year has not changed.

Form 990, Part XII, Line 2C

The organization does not have committees. The audit committee of csba, a related organization, reviews audits of all entities on a consolidated basis.

Financial Statement Notes

PART X, LINE 2:

The association has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSISTANT VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER TO 1/25/24
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER AS OF 1/26/24
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt9SENIOR LEGAL SERVICES ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt10SENIOR LEGAL SERVICES ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF, MEMBER SERVICES
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01080451
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt015020
IRS990/InsuranceGrp/TotalAmt015020
IRS990/InvestmentIncomeGrp/ExclusionAmt093766
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt093766
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0209232
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0209232
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0139488
IRS990/LandBldgEquipCostOrOtherBssAmt0348720
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDES BUSINESS SERVICE ASSISTANCE TO SCHOOL DISTRICTS, COUNTY OFFICES OF EDUCATION, COMMUNITY COLLEGE DISTRICTS, AND OTHER PUBLIC AGENCIES WHOSE PRIMARY PURPOSE IS PUBLIC EDUCATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-347603
IRS990/NetAssetsOrFundBalancesEOYAmt0-1184087
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-347603
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1184087
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt079743
IRS990/OfficeExpensesGrp/TotalAmt079743
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt060321
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060321
IRS990/OtherExpensesGrp/Desc0OVERHEAD APPLIED
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt0557412
IRS990/OtherExpensesGrp/ProgramServicesAmt19853
IRS990/OtherExpensesGrp/ProgramServicesAmt25635
IRS990/OtherExpensesGrp/ProgramServicesAmt3233
IRS990/OtherExpensesGrp/TotalAmt0557412
IRS990/OtherExpensesGrp/TotalAmt19853
IRS990/OtherExpensesGrp/TotalAmt25635
IRS990/OtherExpensesGrp/TotalAmt3233
IRS990/OtherLiabilitiesGrp/BOYAmt0979335
IRS990/OtherLiabilitiesGrp/EOYAmt02109363
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0561759
IRS990/OtherSalariesAndWagesGrp/TotalAmt0561759
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt060018
IRS990/PayrollTaxesGrp/TotalAmt060018
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt087087
IRS990/PensionPlanContributionsGrp/TotalAmt087087
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011289
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04310
IRS990/PrincipalOfficerNm0VERNON M BILLY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DISTRICT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0985913
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0985913
IRS990/ProgSrvcAccomActy2Grp/Desc0EXECUTIVE SEARCH SERVICE PROVIDES DISTRICTS AND COUNTY OFFICES OF EDUCATION WITH A STREAMLINED PROCESS TO MEET THEIR EXECUTIVE HIRING NEEDS. FROM IDENTIFYING POSSIBLE CANDIDATES, TO THE SELECTION OF A QUALIFIED SUPERINTENDENT, THE EXECUTIVE SEARCH SERVICE OFFERS AN EXTENSIVE AND COMPREHENSIVE PROCESS THAT GUIDES THE BOARD THROUGH THIS CRITICAL TIME.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05005
IRS990/ProgSrvcAccomActy3Grp/Desc0THE PRACTI-CAL MEDI-CAL SERVICES PROGRAM WAS INTRODUCED IN JUNE 1995 TO HELP DISTRICTS RECEIVE REIMBURSEMENT FOR MANY OF THE HEALTH SERVICES THAT THEY PROVIDE IN THE SCHOOL SETTING AND SIMPLIFIES THE BILLING PROCESS. PRACTI-CAL OFFERS COMPREHENSIVE MEDI-CAL AND MEDICAID ADMINISTRATIVE BILLING SERVICES AVAILABLE TO LOCAL EDUCATION AGENCIES. THE MEDI-CAL SERVICES PROGRAM BECAME THE PRACTI-CAL PROGRAM ON FEBRUARY 5, 2004.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0218616
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE DISTRICT AND COUNTY OFFICE OF EDUCATION LEGAL SERVICES IS A SUBSCRIPTION-BASED PROGRAM THAT PROVIDES CSBA MEMBERS WITH COST-EFFECTIVE LEGAL ADVICE AND LEGAL SERVICES. SUBSCRIBERS RECEIVE ACCESS TO CSBA ATTORNEYS FOR LEGAL ADVICE AND REPRESENTATION, UNLIMITED ACCESS TO AN ONLINE RESOURCE LIBRARY, AND DISCOUNTS ON TRAININGS FACILITATED BY LEGAL SERVICES ATTORNEYS.FACILITIES MASTER PLAN IS AN ESSENTIAL ELEMENT OF THE DISTRICT'S PLANNING PROCESS. THE FACILITIES MASTER PLAN PROVIDES THE DISTRICT WITH INFORMATION REGARDING THE CURRENT AND FUTURE NEEDS FOR STUDENT SUPPORT AND FACILITIES. THE PLAN ASSISTS DISTRICTS IN IDENTIFYING FUNDING NEEDS FOR CAPITAL IMPROVEMENT AND DEVELOPING FINANCING OPTIONS. OTHERS NOT LISTED INDIVIDUALLY INCLUDE EQUITY NETWORK TRAINING, STUDENT ACCIDENT AND SICKNESS INSURANCE, SALARY AND COMPENSATION STUDIES, ASSISTANCE WITH CLOSING AND BUDGET DEVELOPMENT, AIR PURIFICATION & SAFETY SUPPLIES, PPE & DOCUMENT SCANNING, AND PURCHASING.TOTAL FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01893235
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0712292
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt073679
IRS990/PYOtherExpensesAmt0774532
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0418466
IRS990/PYRevenuesLessExpensesAmt0-1080877
IRS990/PYSalariesCompEmpBnftPaidAmt0798490
IRS990/PYTotalExpensesAmt01573022
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0492145
IRS990/ReconcilationRevenueExpnssAmt0-836484
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt050000
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0772
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0772
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02688
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02689
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0209232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0348720
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02109363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0139488
IRS990ScheduleD/TotalLiabilityAmt02109363
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt017000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt16149
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt25475
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt33218
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt44950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt54950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt64635
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt74249
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0335505
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1216629
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2180326
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3160883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4160863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt5166592
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt6156844
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt7146661
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt037348
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt111437
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt212022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt311491
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt411506
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt511485
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt611498
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt715836
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt055002
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt130922
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt257694
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt327109
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt421948
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt511576
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt62377
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt71040
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10

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