National Business Education Association, National Association Of Supervisors Of Business Education in Little Rock, Arkansas (AR)

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National Business Education Association, National Association Of Supervisors Of Business Education
Employer Identification Number (EIN)520886073
Name of OrganizationNational Business Education Association
Secondary NameNational Association Of Supervisors Of Business Education
In Care of NameSandra Porter
AddressThree Capitol Mall, Little Rock, AR 72201-1083
ActivitiesDiscussion groups, forums, panels lectures, etc.
SubsectionCharitable Organization, Educational Organization
Ruling Date10/1969
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2008
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,020,922
Amount of Income$1,413,345
Form 990 Revenue Amount$948,505
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Professional Societies, Associations


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Amount of income in 2008: $1,413,345
National Business Education Association, National Association Of Supervisors Of Business Education: 

 $1,413,345
Other organizations performing similar types of work: 

 $1,413,345

Assets in 2008: $2,020,922
This organization: 

 $2,020,922
Other organizations performing similar types of work: 

 $1,653,668

Expenses in 2014: $1,192,210
This organization: 

 $1,192,210
Other organizations performing similar types of work: 

 $1,192,210

Income to expenses ratio in 2014: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2006: 90.0%
National Business Education Association, National Association Of Supervisors Of Business Education: 

 90.0%
Other organizations performing similar types of work: 

 71.2%

Number of employees in 2014: 4
National Business Education Association, National Association Of Supervisors Of Business Education: 

 4
Other organizations performing similar types of work: 

 13

Employees paid over $100,000 in 2014: 50.0%
National Business Education Association, National Association Of Supervisors Of Business Education: 

 50.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 1.2%
National Business Education Association, National Association Of Supervisors Of Business Education: 

 1.2%
Other organizations performing similar types of work: 

 12.7%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?YesYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?YesYesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096101010
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return544
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYesYes
Has it filed a Form 990-T for this year?YesYesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$203,733$208,833$316,143
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$28,882$34,199$60,904
Total number of individuals who received more than $100,000 of reportable compensation from the organization112
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$1,139,318$1,081,448$992,671$948,505
Contributions, Gifts, Grants and Other Similar Amounts$3,656$11,532$6,595$11,210
Program Service Revenue$1,021,318$972,903$890,627$790,739
Educational Support Services$547,575$494,278$454,492
900099$332,671$287,798$240,529
Educational Support Services$61,465$75,442$72,142
900099$17,900$26,909$15,401
541800$13,292$6,200$8,175
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$45,744$49,544$43,304$96,496
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$1,671$4,413$418$301
Net rental income$52,419$51,271$53,983$50,973
Gross rents (Real / Personal)$71,374 / $0$69,760 / $0$71,136 / $0$71,574 / $0
Less: rental expenses (Real / Personal)$18,955 / $0$18,489 / $0$17,153 / $0$20,601 / $0
Rental income or (loss) (Real / Personal)$52,419 / $0$51,271 / $0$53,983 / $0$50,973 / $0
Net gain/loss from sales of assets other than inventory$11,509$-10,095$-3,049$-3,637
Gross amount from sales of assets other than inventory (Securities / Other)$213,265 / $0$1,512,865 / $0$328,458 / $0$440,602 / $0
Less: cost or other basis and sales expenses (Securities / Other)$201,756 / $0$1,522,960 / $0$331,507 / $0$444,239 / $0
Gain or (loss) (Securities / Other)$11,509 / $0$-10,095 / $0$-3,049 / $0$-3,637 / $0
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$3,001$1,880$793$2,423
900099$1,400$500$2,000
900099$480$293$423
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$1,336,127$1,218,739$1,199,991$1,192,210
Grants and other assistance to domestic organizations and domestic governments$0$0$2,028
Grants and other assistance to domestic individuals$4,600$4,300$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$227,048$247,026$245,517$246,684
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$252,783$191,962$197,189$194,580
Pension plan accruals and contributions$17,433$19,146$19,710
Other employee benefits$30,080$38,842$40,958
Payroll taxes$29,405$25,619$25,313$25,729
Fees for services (non-employees)
Management$0$0$0
Legal$10,112$2,886$397
Accounting$13,900$14,782$13,984
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$14,629$12,473$12,395
Advertising and promotion$0$0$0
Office expenses$50,011$43,770$55,911
Information technology$8,795$13,279$3,664
Royalties$0$0$0
Occupancy$47,544$44,108$52,975
Travel$76,160$46,542$53,718
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$148,408$158,452$143,219
Interest$0$0$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$42,036$39,369$40,018
Insurance$34,692$32,978$30,956
Other expenses$169,890$180,628$169,707
Other expenses$26,489$28,727$42,408
Other expenses$23,080$21,273$18,138
Other expenses$23,043$18,600$13,880
Other expenses$0$0$11,151
Balance Sheet
2011201220132014
Total assets$2,442,806$2,257,672$2,167,888$2,020,922
Cash - non-interest-bearing$32,958$40,392$66,901
Savings and temporary cash investments$0$0$0
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$10,380$11,522$7,151
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$114,618$130,639$138,502
Prepaid expenses and deferred charges$33,362$26,395$27,027
Land, buildings, and equipment: cost or other basis$328,733$302,935$283,887
Investments - publicly traded securities$1,737,621$1,650,605$1,497,454
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$0$0
Total liabilities$400,836$385,463$400,708$364,824
Accounts payable and accrued expenses$88,683$135,293$100,939
Grants payable$0$0$0
Deferred revenue$273,318$228,984$216,930
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$23,462$36,431$46,955
Total net assets or fund balances$2,041,970$1,872,209$1,767,180$1,656,098
Unrestricted net assets$0$0$0
Temporarily restricted net assets$0$0$0
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$1,293,749$1,211,573$1,134,701
Paid-in or capital surplus, or land, building, or equipment fund$578,460$555,607$521,397
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$4,759,273
Subtotal$4,759,273
Gifts, grants, contributions, and membership fees received$37,620
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$4,721,653
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$5,423,045
Public support$4,759,273
Subtotal$638,203
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$638,203
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$4,386
Other income$21,183
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420052006
Total revenue$1,394,509$1,435,602$1,288,235$1,337,754$1,357,306$1,327,647$1,557,089
Contributions, gifts, grants, and similar amounts received$33,820$3,280$1,927$3,921$17,605$26,324$24,360
Contributions to donor advised funds$0
Direct public support$33,820$3,280$1,927$3,921$17,605$26,324$24,360
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$467,937$570,582$427,979$484,334$470,577$449,484$616,221
Membership dues and assessments$712,831$729,565$747,185$744,833$750,174$722,350$740,241
Interest on savings and temporary cash investments$116,520$83,907$55,879$47,673$62,669$55,587$0
Dividends and interest from securities$0$0$0$0$0$0$100,911
Net rental income or (loss)$41,664$41,691$42,129$42,490$42,109$44,007$46,658
Gross rents$63,089$63,604$65,841$66,744$67,840$69,220$70,523
Less: rental expenses$21,425$21,913$23,712$24,254$25,731$25,213$23,865
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$4,259$13,838
Gross amount from sales of assets other than inventory$0$0$0$0$0$637,128$450,000
Less: cost or other basis and sales expenses$0$0$0$0$0$632,869$436,162
Net income or (loss) from special events and activities$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$21,737$6,577$13,136$14,503$14,172$25,636$14,860
Total expenses$1,308,103$1,347,191$1,345,419$1,371,170$1,427,606$1,423,406$1,399,869
Program services$1,177,692$1,212,811$1,211,196$1,234,493$1,285,094$1,281,509$1,260,526
Management and general$130,411$134,380$134,223$136,677$142,512$141,897$139,343
Fundraising$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$2,339,695$2,427,180$2,378,610$2,361,991$2,359,908$2,295,329$2,515,080
Excess or (deficit) for the year$86,406$88,411$-57,184$-33,416$-70,300$-95,759$157,220
Net assets or fund balances at beginning of year$2,240,635$2,339,695$2,427,180$2,378,610$2,361,991$2,359,908$2,295,329
Other changes in net assets or fund balances$12,654$-926$8,614$16,797$68,217$31,180$62,531
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,399,869$1,260,526$139,343$0
Grants paid from donor advised funds$0
Other grants and allocations$6,440
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$193,743$174,368$19,375$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$229,192$206,273$22,919$0
Pension plan contributions not included above$16,242$14,618$1,624$0
Employee benefits not included above$24,674$22,207$2,467$0
Payroll taxes$27,098$24,388$2,710$0
Professional fundraising fees$0$0$0$0
Accounting fees$12,198$10,978$1,220$0
Legal fees$575$518$57$0
Supplies$6,766$6,089$677$0
Telephone$5,248$4,723$525$0
Postage and shipping$65,624$59,062$6,562$0
Occupancy$35,122$31,610$3,512$0
Equipment rental and maintenance$18,644$16,780$1,864$0
Printing and publications$251,619$226,457$25,162$0
Travel$66,000$59,400$6,600$0
Conferences, conventions, and meetings$221,711$199,540$22,171$0
Interest$0$0$0$0
Depreciation, depletion, etc.$61,708$55,537$6,171$0
Other expenses not covered above$157,265$141,538$15,727$0
Balance Sheets
2000200120022003200420052006
Total assets$2,815,078$2,884,639$2,833,032$2,840,674$2,820,021$2,754,660$2,984,926
Cash - non-interest-bearing$195,706$190,750$89,008$142,716$117,171$85,734$106,549
Savings and temporary cash investments$1,280,092$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$11,428$22,558$17,372$10,141$6,008$24,623$35,898
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$64,233$69,586$75,963$109,951$102,895$100,859$120,832
Prepaid expenses and deferred charges$36,483$51,192$53,092$43,270$42,912$37,984$32,437
Investments - publicly-traded securities$552,313
Investments - other securities$0$0$1,959,552$1,950,784$2,010,280$1,978,862$1,650,419
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$484,134$1,878,824$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$743,002$671,729$638,045$583,812$540,755$526,598$486,478
Other assets, including program-related investments$0$0$0$0$0$0$0
Total liabilities$475,383$457,459$454,422$478,683$460,113$459,331$469,846
Accounts payable and accrued expenses$62,380$47,661$51,912$69,606$52,356$65,119$66,363
Grants payable$0$0$0$0$0$0$0
Deferred revenue$408,109$404,771$397,272$403,807$402,397$388,744$397,907
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$4,894$5,027$5,238$5,270$5,360$5,468$5,576
Total liabilities and net assets/fund balances$2,815,078$2,884,639$2,833,032$2,840,674$2,820,021$2,754,660$2,984,926
Total net assets or fund balances$2,339,695$2,427,180$2,378,610$2,361,991$2,359,908$2,295,329$2,515,080
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420052006
Total revenue$1,394,509$1,435,602$1,288,235$1,337,754$1,357,306$1,327,647$1,557,089
Total revenue, gains, and other support per audited financial statements$1,428,588$1,457,516$1,320,561$1,378,805$1,451,255$1,362,005$1,625,485
Other expenses$34,079$21,914$32,326$41,051$93,949$56,393$86,396
Net unrealized gains on investments$12,654$0$0$16,797$68,217$31,180$62,531
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$21,425$21,914$32,326$24,254$25,732$25,213$23,865
Other revenue$0$0$0$0$0$22,035$18,000
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$22,035$18,000
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420052006
Total expenses$1,308,103$1,347,191$1,345,419$1,371,170$1,427,606$1,423,406$1,399,869
Total expenses and losses per audited financial statements$1,329,528$1,370,031$1,369,131$1,395,424$1,453,338$1,426,584$1,405,734
Other revenue$21,425$22,840$23,712$24,254$25,732$25,213$23,865
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$21,425$22,840$23,712$24,254$25,732$25,213$23,865
Other expenses$0$0$0$0$0$22,035$18,000
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$22,035$18,000
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings22
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20066
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$35,125$147,569$1,350,035
Program service revenue
Program service revenue 1000000$000$0$132,461
Program service revenue 2Advertising and related services$35,12500$0$0
Program service revenue 3000000$000$0$448,635
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$740,241
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$100,911$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$46,658$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$13,838
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$14,860
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$81,048$16,632$0
$53,728$8,337$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
1999200020012002200320042005
Total$1,271,708$1,415,934$1,457,516$1,220,686$1,255,141$1,263,375$1,329,986
Gifts, grants, and contributions received$9,284$33,820$3,280$1,927$3,921$3,705$26,324
Membership fees received$669,460$712,831$729,565$747,185$744,833$750,174$722,350
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$430,847$467,937$570,583$402,559$458,714$446,827$430,869
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$151,259$179,609$147,511$55,879$47,673$62,669$124,807
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$10,858$21,737$6,577$13,136$0$0$25,636
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$243,501$14,066$10,284
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$243,501$14,066$10,284
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$14,151
Compensation of officers, directors, and trustees$3,867
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$10,284
Other deductions$0
Unrelated business taxable income$3,867
Unrelated business taxable income before net operating loss deduction$3,867
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$3,867
Specific deduction$1,000
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IdNameAddressStateEstablishedTotal Income
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2American Contract Bridge League Unit 503, 503 Palo Alto Unit432 A Stierlin Rd, Mountain View, CA 94043-4622CA2010-09$205,559
3Texas Association Of Developing Colleges1140 Empire Central Dr Ste 550, Dallas, TX 75247-4392TX1967-05$1,159,701
4Quilt Inc2442 Nw Market St 68, Seattle, WA 98107-4137WA2009-01$521,453
5Paris Church Of The Holy Cross Parish Day School436 S Church, Paris, TX 75460TX2007-11$179,551
6The Chicago Component Of The Illinois Academy Of General, Giering RobertC/O William Wax 9513 Overhill Ave, Morton Grove, IL 60053IL2001-08$52,667
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8Society Of Georgia Archivists IncPo Box 688, Decatur, GA 30031GA2004-07$35,608
9International Reading Association Inc, Greater Cincinnati Chapter Of The Ira6644 Chaparral Court, Cincinnati, OH 45233OH1965-05$200
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13International Reading Association Inc, 36060 Blue Ridge Reading Council9474 Holly Ridge Ct, Hildebran, NC 28637-8051NC1965-05$0
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17International Reading Association Inc, Western Mountains Reading Council1196 Mason Branch Road, Franklin, NC 28734NC1965-05$0
18Missouri Environmental Health Association1818 Lonedell Rd, Arnold, MO 63010-1050MO2000-01$0
19Nebraska Association For Supervision & Curriculum Developm, University Of Nebraska-Lincoln105-D Henslik Hall, Lincoln, NE 68508NE1985-02$0
20Pediatric Orthopaedic Practitioners Society2401 Gillham Road, Kansas City, MO 64108MO2006-10$0
Number of organizations performing similar types of work
Alaska1
Arkansas1
Arizona1
California8
Connecticut1
District of Columbia7
Georgia3
Iowa2
Illinois3
Indiana4
Kansas2
Kentucky3
Maryland1
Michigan2
Missouri3
Mississippi1
North Carolina3
North Dakota1
Nebraska1
New Hampshire1
New Jersey3
New Mexico1
New York4
Ohio4
Oklahoma1
Oregon2
Pennsylvania3
South Dakota1
Tennessee2
Texas10
Utah1
Virginia6
Washington1
Wisconsin2
Total90

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