2024-11-13T08:47:26-05:00 2023-12-31 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2023-01-01 351396052 INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS INC INDI 3176393586 ONE NORTH CAPITAL AVE SUITE 1215 INDIANAPOLIS IN 46204 JOHN S BOWLING EXECUTIVE DIRECTOR 3176393586 2024-10-31 true false MICHELLE L ZIMMERMAN P00266120 3175661000 2024-11-13 2023 2024-10-15 13:58:12Z JOHN S BOWLING ONE NORTH CAPITAL AVE SUITE 1215 INDIANAPOLIS IN 46204 1994338 false X WWW.INDIANA-ASSOCIATION.ORG X 1968 IN THE PRIMARY PURPOSE OF THE INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC (IASBO) IS TO STRIVE FOR THE PROMOTION AND UNION OF THOSE INDIVIDUALS INVOLVED IN SCHOOL BUSINESS AFFAIRS. IASBO CURRENTLY HAS OVER 1,300 MEMBERS REPRESENTING OVER 95% OF INDIANA'S PUBLIC SCHOOL CORPORATIONS. IASBO PROVIDES PROGRAMS AND SERVICES TO PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGMENT PRACTICES, PROFESSIONAL GROWTH, AND EFFECTIVE USE OF EDUCATIONAL RESOURCES. 15 15 5 0 236535 714873 429865 1126133 2767 89256 5995 64076 675162 1994338 0 0 302484 645308 0 11917 358609 988699 661093 1634007 14069 360331 2284790 2687252 93985 136116 2190805 2551136 X THE PRIMARY PURPOSE OF THE INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC (IASBO) IS TO STRIVE FOR THE PROMOTION AND UNION OF THOSE INDIVIDUALS INVOLVED IN SCHOOL BUSINESS AFFAIRS. IASBO CURRENTLY HAS OVER 1,300 MEMBERS REPRESENTING OVER 95% OF INDIANA'S PUBLIC SCHOOL CORPORATIONS. IASBO PROVIDES PROGRAMS AND SERVICES TO PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGMENT PRACTICES, PROFESSIONAL GROWTH, AND EFFECTIVE USE OF EDUCATIONAL RESOURCES. false false 1138668 MEMBERSHIP SERVICES - IN ORDER TO SUPPORT THE PROMOTION AND UNION OF ITS MEMBERS, THE INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC. (IASBO) HOLDS AN ANNUAL CONVENTION, PRODUCES A NEWSLETTER, AND PROVIDES EACH MEMBER WITH A DIRECTORY. IN ADDITION, IASBO PROVIDES VARIOUS SCHOOL CORPORATIONS WITH COPIES OF WEST LAW BOOKS TO KEEP THEM UPDATED ON THE CHANGES IN THE INDIANA CODE AFFECTING EDUCATION/SCHOOLS. 168033 PROFESSIONAL DEVELOPMENT SEMINARS - IASBO HAS DEVELOPED A PROGRAM OF PROFESSIONAL REGISTRATION AND CONTINUING EDUCATION IN ORDER TO RECOGNIZE STANDARDS OF COMPETENCE FOR SCHOOL BUSINESS OFFICIALS WITH IASBO ACTIVE MEMBERSHIP. PROFESSIONAL REGISTRATION IS AVAILABLE IN ONE OF THREE DIVISIONS: REGISTERED SCHOOL BUSINESS ADMINISTRATORS, REGISTERED SCHOOL BUSINESS OFFICIALS, AND REGISTERED SCHOOL BUSINESS SPECIALISTS. PROFESSIONAL DEVELOPMENT SEMINAR TOPICS RANGE IN NATURE AND INCLUDE BUDGETING, TECHNICAL ISSUES, SCHOOL SECURITY, AND CUSTODIAL ISSUES. 1306701 false true false true false false false false false true false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false true true false false true 7 0 5 true false false false false true false false false false X 15 15 false false false false true false true true true false false true true true true true true true false false IN X ELLA ADAMSON 3176393586 ONE NORTH CAPITAL AVE SUITE 1215 INDIANAPOLIS IN 46204 DENNIS L COSTERISON EXECUTIVE DI 40.00 X 106442 0 0 JOHN S BOWLING EXECUTIVE DI 40.00 X X 80963 0 0 APRIL FITTERLING DIRECTOR 2.00 X 0 0 0 DAWN COOK DIRECTOR 2.00 X 0 0 0 MICHELLE CRONK DIRECTOR 2.00 X 0 0 0 DANA BOGATHY DIRECTOR 2.00 X 0 0 0 MATTT IRWIN DIRECTOR 2.00 X 0 0 0 REGINA MAY DIRECTOR 2.00 X 0 0 0 MEGAN BELL DIRECTOR 2.00 X 0 0 0 DR CHRIS KUHN DIRECTOR 2.00 X 0 0 0 LAURA HUBINGER DIRECTOR 2.00 X 0 0 0 ALLISON PUND DIRECTOR 2.00 X 0 0 0 KAREN SCALF PRESIDENT 8.00 X X 0 0 0 BRIAN TOMAMICHEL PRESIDENT E 4.00 X X 0 0 0 CHRIS STREET VICE PRESIDE 6.00 X X 0 0 0 GREG HUNT TREASURER 6.00 X X 0 0 0 ROB JAMES PAST PRESIDE 2.00 X X 0 0 0 187405 1 true false false 113021 601852 714873 ANNUAL MEETING 900099 381090 381090 PROFESSIONAL DEV SEMINARS 900099 359571 359571 CERTIFICATE PROGRAM 900099 210955 210955 LEADERSHIP ACADEMY 900099 170885 170885 LAW BOOKS 900099 3632 3632 1126133 89256 89256 PRO-CARD REBATE 900099 35812 35812 MISCELLANEOUS 541800 28264 28264 64076 1994338 1190209 89256 80962 68179 11505 1278 106442 89635 15126 1681 244900 206231 34802 3867 65914 55506 9367 1041 113571 95639 16139 1793 33519 28227 4763 529 61299 52104 9195 15350 13048 2302 11304 7024 3852 428 219941 186950 32991 8009 6745 1138 126 LEADERSHIP ACADEMY 268348 268348 PROF DEV SERVICES 168033 168033 BOARD OF DIRECTORS EXP 97506 97506 ISBA REIMBURSEMENT 37521 31597 5332 592 101388 29435 71371 582 1634007 1306701 315389 11917 1264018 1813494 627829 425485 250261 312045 54993 30816 32188 24177 110494 112051 2284790 2687252 62216 71249 31769 64867 93985 136116 X 2190805 2551136 2190805 2551136 2284790 2687252 360331 X true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 54993 30816 24177 24177 CREDIT CARD PAYABLE 64867 64867 X SCHEDULE D, PAGE 3, PART X MANAGEMENT EVALUATES ALL SIGNIFICANT INCOME TAX POSITIONS THAT IT TAKES. FOR THE SIX MONTHS ENDED DECEMBER 31, 2023 AND YEAR ENDED DECEMBER 31, 2022, MANAGEMENT DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATION IS CONSIDERED EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE EXCEPT FOR UNRELATED BUSINESS INCOME AND THE FOUNDATION IS EXEMPT UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE SERVICE. THE TAX YEARS 2022, 2021, AND 2020 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. THE ORGANIZATION CHANGED ITS YEAR END TO DECEMBER SO A SHORT PERIOD RETURN WILL BE FILED FOR THE SIX MONTHS ENDED DECEMBER 31, 2022 false false false DENNIS L COSTERISON EXECUTIVE DIRECTOR 106442 106442 FORM 990 - ORGANIZATION'S MISSION THE PRIMARY PURPOSE OF THE INDIANA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC (IASBO) IS TO STRIVE FOR THE PROMOTION AND UNION OF THOSE INDIVIDUALS INVOLVED IN SCHOOL BUSINESS AFFAIRS. IASBO CURRENTLY HAS OVER 1,300 MEMBERS REPRESENTING OVER 95% OF INDIANA'S PUBLIC SCHOOL CORPORATIONS. IASBO PROVIDES PROGRAMS AND SERVICES TO PROMOTE THE HIGHEST STANDARDS OF SCHOOL BUSINESS MANAGMENT PRACTICES, PROFESSIONAL GROWTH, AND EFFECTIVE USE OF EDUCATIONAL RESOURCES. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERS THAT HAS THE RIGHT TO APPROVE DECISIONS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS HAVE THE RIGHT TO APPROVE CHANGES TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONSTITUTIONS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS PROVIDED TO EVERY BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 12C EVERY OFFICER AND BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THEY ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT TO INSURE THAT IF THERE ARE POTENTIAL CONFLICTS OF INTEREST THE INDIVIDUAL IN QUESTION ABSTAINS FROM VOTING. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. IASBO FOUNDATION ONE NORTH CAPITAL AVENUE STE 1215 INDIANAPOLIS IN 46204 352033755 SUPPORT IN 501C3 12A N/A false false false false false false false false false false false false false false false false false false false false