2024-05-15T12:54:49-05:00 2023-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2022-07-01 521625594 NATIONAL ASSOCIATION OF STATE BUDGET OFFICERS NATI 2026245382 444 N CAPITOL ST NW 642 WASHINGTON DC 20001 SHELBY KERNS EXECUTIVE DIRECTOR 2026245382 2024-05-15 1 SHELBY KERNS 999009999 0 MARGARET FLOWERS P00748716 2083338965 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHELBY KERNS 444 N CAPITOL ST NW SUITE 642 WASHINGTON DC 20001 2717504 0 X WWW.NASBO.ORG X 1993 DC TO ENCOURAGE STUDY AND RESEARCH IN STATE BUDGETING, TO EXCHANGE INFORMATION AND PROMOTE COOPERATION TOWARD MORE EFFECTIVE BUDGET PREPARATION AND MANAGEMENT, AND TO ATTAIN GREATER EFFICIENCY AND ECONOMY OF PROGRAMS AND SERVICES THOUGH IMPROVED TECHNIQUES OF ALLOCATING AND MANAGING AVAILABLE RESOURCES. 13 13 9 14 0 0 1643249 2053331 44075 90910 84683 84121 21458 11401 1793465 2239763 0 0 0 0 1215047 1446968 0 0 0 673563 1014445 1888610 2461413 -95145 -221650 4276380 4774738 1004935 1591173 3271445 3183565 X TO ENCOURAGE STUDY AND RESEARCH IN STATE BUDGETING, TO EXCHANGE INFORMATION AND PROMOTE COOPERATION TOWARD MORE EFFECTIVE BUDGET PREPARATION AND MANAGEMENT, AND TO ATTAIN GREATER EFFICIENCY AND ECONOMY OF PROGRAMS AND SERVICES THOUGH IMPROVED TECHNIQUES OF ALLOCATING AND MANAGING AVAILABLE RESOURCES. 0 0 2153428 102311 MEMBER SERVICE AND TECHNICAL ASSISTANCE: TWICE A YEAR NASBO PUBLISHES THE FISCAL SURVEY OF STATES REPORT INCLUDING DATA FROM ALL GOVERNORS PROPOSED AND ENACTED BUDGETS. EACH YEAR NASBO ALSO PUBLISHES THE STATE EXPENDITURE REPORT WHICH EXAMINES SPENDING IN THE FUNCTIONAL AREAS OF STATE BUDGETS. EVERY MONDAY MEMBERS RECEIVE AN INDEPTH REPORT PROVIDING UP-TO-DATE INFORMATION ON IMPORTANT FEDERAL ACTIONS THAT HAVE AN IMPACT ON STATES. DURING THE COVID-19 PANDEMIC NASBO RELEASED A SECOND REPORT ON WEDNESDAYS. EVERY THURSDAY BUDGET STAFF RECEIVE A WEEKLY EMAIL OF PRESS CLIPS COVERING TOP BUDGET STORIES IN THE STATES COMPILED BY NASBO STAFF. EVERY THURSDAY NASBO MEMBERS RECEIVE AN UPDATE ON THE HEALTH CARE ISSUES THAT ARE MOST SIGNIFICANT FOR STATE BUDGETS. NASBO MONITORS STATE FISCAL CONDITIONS, GOVERNORS' PROPOSALS AND PRESS ACCOUNTS TO KEEP MEMBERS CURRENT ON STATE-BY-STATE BUDGET AND REVENUE OUTLOOKS AND PROVIDE A MONTHLY "NEWS FLASH". INFORMATION ON FEDERAL ACTIONS: NASBO IS AT THE FOREFRONT OF MONITORING FEDERAL ACTIONS THAT AFFECT STATES AND HAS A WEEKLY PUBLICATION TO MONITOR ACTIONS. ISSUE BRIEFS: NASBO PROVIDES MEMBERS WITH INDEPTH ISSUE SUMMARIES ON TOPICS OF CRITICAL INTEREST TO STATE BUDGET OFFICERS. INQUIRIES AND ASSISTANCE: NASBO STAFF HANDLES RESEARCH INQUIRIES BY ANSWERING QUESTIONS ABOUT PRACTICES IN OTHER STATES, POLICY ANALYSIS, AND FEDERAL ACTIONS THAT IMPACT STATE FINANCE. NASBO TRACKS AND PUBLISHES INFORMATION ON GOVERNORS' STATE OF THE STATE SPEECHES DETAILING STATE PRIORITIES. STAFF TRAVELS TO STATE BUDGET OFFICES AND SPEAKS AT OTHER CONFERENCESTHROUGHOUT THE YEAR TO SHARE INFORMATION ABOUT STATE BUDGETS.WEBINARS AND CONFERENCE CALLS: NASBO HOSTS CONFERENCE CALLS AND WEBINARS FOR MEMBERS EDUCATION AND DISCUSSION. MEETINGS: WITH THREE MAJOR NATIONAL MEETINGS EACH YEAR, NASBO PROVIDES OPPORTUNITIESFOR MEMBERS TO FOCUS ON POLICY ISSUES, INTERGOVERNMENTAL ISSUES, AND ECONOMIC TRENDS MEET COLLEAGUES FROM OTHER STATES AND EXCHANGE IDEAS AND PROMISING PRACTICES. 148426 TRAINING AND DEVELOPMENT: NASBO TRAINS STATE BUDGET ANALYSTS ON COMMUNICATION STRATEGIES, PERFORMANCE MEASURES, ANALYZING BUDGET REQUESTS AND MORE AT THE INTRODUCTION TO STATE BUDGETING SEMINAR. TRAINING IS ALSO PROVIDED THROUGH WEBINARS AND ONLINE SELFGUIDEDTRAINING MODULES. IN FY 2021, NASBO'S INPERSON TRAINING(S) WERE CANCELED, BUT SEVERAL WEBINARS WERE HELD TO CONTINUE TO PROVIDE PROFESSIONAL DEVELOPMENT FOR STATE BUDGET STAFF. 2301854 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X RUTH ANN HULTMAN 2026245382 444 N CAPITOL ST NW 642 WASHINGTON DC 20001 KIM MURNIEKS PRESIDENT-ELECT 1.00 X X 0 0 0 LAUREN LARSON PRESIDENT 0.50 X X 0 0 0 KATE NASS PAST-PRESIDENT 0.50 X 0 0 0 ALEXIS STURM MEMBER-AT-LARGE 0.20 X 0 0 0 BEN LUKENS MEMBER-AT-LARGE 0.20 X 0 0 0 KRISTIN WALKER SOUTHERN REGIONAL DIRECTOR 0.20 X 0 0 0 TERNISA HUTCHINSON BURDEN SOUTHERN REGIONAL DIRECTOR 0.20 X 0 0 0 BRAN SHIM EASTERN REGIONAL DIRECTOR 0.20 X 0 0 0 GREGORY MESSNER EASTERN REGIONAL DIRECTOR 0.20 X 0 0 0 ZAC JACKSON MIDWEST REGIONAL DIRECTOR 0.20 X 0 0 0 DAN HAUG MIDWEST REGIONAL DIRECTOR 0.20 X 0 0 0 JOE MORRISSETTE MIDWEST REGIONAL DIRECTOR (RESIGNED JULY 2022) 0.20 X 0 0 0 CINTHIA MARTINEZ WESTERN REGIONAL DIRECTOR 0.20 X 0 0 0 ERIKA LI WESTERN REGIONAL DIRECTOR 0.20 X 0 0 0 SHELBY KERNS EXECUTIVE DIRECTOR & SECRE 35.00 X 226130 0 12269 226130 0 12269 1 0 1 0 0 1351500 701831 2053331 CONFERENCES 900099 90910 90910 90910 135134 135134 426728 477741 -51013 -51013 -51013 OTHER REVENUE 900099 11401 11401 11401 2239763 102311 0 84121 238571 233523 5048 886716 867960 18756 105126 103947 1179 127844 125134 2710 88711 87068 1643 10358 10358 15865 15865 18802 18802 43225 43225 81122 79409 1713 32094 31412 682 177876 174105 3771 616053 599296 16757 4190 4190 14860 14860 2461413 2301854 159559 0 1033804 720957 26625 111745 125200 47392 43387 6811 4005 3111319 3324364 12701 573587 4276380 4774738 233343 271451 711569 751551 60023 568171 1004935 1591173 X 3251671 3163791 19774 19774 3271445 3183565 4276380 4774738 -221650 133770 0 X X 0 1 X 1 0 X 1750401 1670431 1658700 1643249 2053331 8776112 1750401 1670431 1658700 1643249 2053331 8776112 8776112 130970 166612 142479 94735 135134 669930 24 24 11898 6175 1873 11406 102311 133663 9579729 0.91610 0.93030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46212 42207 4005 1180 1180 0 4005 DEPOSITS 12701 OPERATING LEASE RIGHT-OF-USE ASSET 560886 573587 OPERATING LEASE LIABILITY 568171 568171 X 2373533 133770 133770 2239763 0 2239763 2461413 0 2461413 0 2461413 PART X, LINE 2: 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, NASBO 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. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2023. NASBO FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. NASBO IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. X X X 0 0 0 0 0 0 0 0 0 SHELBY KERNS EXECUTIVE DIRECTOR & SECRE 226130 0 0 0 0 0 0 0 12269 0 238399 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS THE MEMBERS OF THE ASSOCIATION ELECT THE PRESIDENTELECT, TWO MEMBERS-AT-LARGE, AND FOUR REGIONAL DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ARTICLES OF INCORPORATION OR BY-LAWS ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR OF NASBO. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS MUST PROVIDE WRITTEN NOTIFICATION TO THE CHAIR OF THE BOARD OF DIRECTORS OF A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT OCCURS. FORM 990, PART VI, SECTION B, LINE 15A THE NASBO EXECUTIVE COMMITTEE IS RESPONSIBLE FOR ANNUALLY EVALUATING THE PERFORMANCE OF THE NASBO EXECUTIVE DIRECTOR AND SETS THE EXECUTIVE DIRECTOR'S SALARY. THE FINANCE COMMITTEE OF THE EXECUTIVE COMMITTEE, CONSISTING OF THE PRESIDENT, PERSIDENT-ELECT, AND IMMEDIATE PAST PRESIDENT, LED BY THE PRESIDENT, MAKES THE INITIAL RECOMMENDATION TO THE EXECUTIVE COMMITTEE AS TO COMPENSATION LEVEL AFTER REVIEWING PERFORMANCE AND ALSO DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN A FUNCTIONALLY COMPARABLE POSITION AT SIMILARLY SITUATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990. PAGE 3, PART IV, LINE 2 NO CHANGES FROM THE PRIOR YEAR.