2024-12-06T09:50:41-06:00 2024-06-30 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2023-07-01 203518537 STREAMLINED SALES TAX GOVERNING BOARD INC STRE 6086346160 100 MAJESTIC DRIVE SUITE 400 WESTBY WI 54667 CRAIG JOHNSON EXECUTIVE DIRECTOR 6086346160 2024-11-26 1 0 KEITH JENNINGS P01319883 3016526700 2024-11-26 2023 2024-10-15 13:58:12Z CRAIG JOHNSON 100 MAJESTIC DRIVE SUITE 400 WESTBY WI 54667 1165174 0 X WWW.STREAMLINEDSALESTAX.ORG X 2005 IN TO IMPROVE SALES TAX ADMINISTRATION ACCURACY AND SIMPLICITY BY FACILITATING THE ADOPTION OF A MORE UNIFORM AND SIMPLE SALES TAX SYSTEM IN THE STATES THAT ARE MEMBERS OF THE GOVERNING BOARD AND TO ENCOURAGE STATES THAT ARE NOT MEMBERS OF THE GOVERNING BOARD TO ADOPT OR ENACT AS MANY OF THE SIMPLIFICATION AND UNIFORMITY PROVISIONS AS POSSIBLE. 10 10 5 50 0 0 56000 0 1081415 1058500 17322 106674 0 0 1154737 1165174 0 0 0 0 563868 606699 0 0 0 475523 475631 1039391 1082330 115346 82844 1982166 2198504 363003 496497 1619163 1702007 X TO IMPROVE SALES TAX ADMINISTRATION ACCURACY AND SIMPLIFICATION BY FACILITATING THE ADOPTION OF A MORE UNIFORM SALES TAX SYSTEM IN THE STATES THAT ARE MEMBERS OF THE GOVERNING BOARD AND TO ENCOURAGE STATES THAT ARE NOT MEMBERS OF THE GOVERNING BOARD TO ADOPT OR ENACT AS MANY OF THE SIMPLIFICATION AND UNIFORMITY PROVISIONS AS POSSIBLE. 0 0 CONFERENCES AND MEETINGS - THE GOVERNING BOARD HOLDS VARIOUS CONFERENCES AND MEETINGS WHICH ARE DEVOTED TO SUBSTANTIVE DISCUSSIONS OF STATE TAX POLICIES AND OTHER TOPICS IN DEVELOPING A SIMPLER AND MORE UNIFORM SALES AND USE TAX SYSTEM. SOME OF THE MEETINGS FOR THIS FISCAL YEAR WERE HELD VIRTUALLY WHILE OTHERS WERE HELD IN PERSON. INFORMATION EXCHANGE - THE GOVERNING BOARD MANAGES A SALES TAX REGISTRATION SYSTEM, PROVIDES AN OFFICIAL REPOSITORY FOR DOCUMENTS RELATING TO SALES TAXES, INCLUDING STATE TAX RATE AND BOUNDARY FILES, CERTIFICATES OF COMPLIANCE FOR EACH STATE, TAXABILITY MATRIXES FOR EACH STATE, CHANGE REQUESTS BETWEEN THE STATES AND THE CERTIFIED SERVICE PROVIDERS, AND FACILITATES INFORMATION EXCHANGE BETWEEN THE STATES AND THE BUSINESS COMMUNITY THROUGH ITS WEBSITE. CERTIFIED SERVICE PROVIDER (CSP) CERTIFICATION AND RECERTIFICATION THE GOVERNING BOARD CERTIFIES THE CERTIFIED AUTOMATED SYSTEMS (CAS) OF THE CSPS, TESTS THEM ON A QUARTERLY BASIS AND EXCHANGES INFORMATION BETWEEN THE STATES AND THE CSPS RELATED TO UPDATES TO THE CAS AND RATES AND BOUNDARY INFORMATION. THE GOVERNING BOARD ALSO RECERTIFIES THE CSPS ON A PERIODIC BASIS. 0 0 0 1 0 0 0 0 0 1 0 0 0 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 1 6 0 1 5 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 1 1 1 0 0 X CRAIG JOHNSON 6086346160 100 MAJESTIC DRIVE SUITE 400 WESTBY WI 54667 MICHAEL WALSH PRESIDENT/1ST VICE PRESIDENT 4.00 X X 0 0 0 CURT BRAMBLE 1ST VICE PRESENT/ 2ND VICE PRESIDENT 1.00 X X 0 0 0 LANCE WILKINSON 2ND VICE PRESIDENT/DIRECTOR 1.00 X X 0 0 0 RICHARD DOBSON SECRETARY - TREASURER 1.00 X X 0 0 0 TIM REED IMMEDIATE PAST PRESIDENT/PRESIDENT 1.00 X X 0 0 0 ADAM SMITH DIRECTOR 1.00 X 0 0 0 LAURA STANLEY DIRECTOR 1.00 X 0 0 0 JASON DOCKTER DIRECTOR 1.00 X 0 0 0 ANN REST DIRECTOR 1.00 X 0 0 0 NATE WEBER DIRECTOR 1.00 X 0 0 0 CRAIG JOHNSON EXECUTIVE DIRECTOR 50.00 X 167245 0 4965 CHRISTIE COMANITA DIRECTOR OF RESEARCH, STAT 40.00 X 105000 0 3229 TIMOTHY JENNRICH IMMEDIATE PAST PRESIDENT - RESIGNED 1.00 X 0 0 0 DINA NEAL DIRECTOR - RESIGNED 1.00 X 0 0 0 272245 0 8194 2 0 1 0 0 MEMBERSHIP DUES 900099 983650 983650 CONFERENCES 900099 74850 74850 1058500 106674 106674 1165174 1058500 0 106674 176574 372004 10658 5840 41623 9563 16215 60000 18355 21417 9096 11109 170462 81667 3705 CENTRAL REGISTRATION SY 74042 1082330 1973180 2191215 900 925 1565 715 23824 18175 6521 5649 1982166 2198504 153083 134710 109520 258080 100400 103707 363003 496497 X 1619163 1702007 1619163 1702007 1982166 2198504 82844 0 X X 0 1 X 1 0 1 0 0 23824 18175 5649 5649 SECURITY DEPOSIT PAYABLE 103707 103707 X 1165174 0 1165174 0 1165174 1082330 0 1082330 0 1082330 PART X, LINE 2: THE GOVERNING BOARD ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX EFFECT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE ACCRUED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES WHEN ASSESSED. INCOME TAX YEARS ENDED PRIOR TO JUNE 30, 2021 ARE NO LONGER SUBJECT TO AUDIT BY TAXING AUTHORITIES. X X 0 0 0 CRAIG JOHNSON EXECUTIVE DIRECTOR 167245 0 0 0 0 0 4965 0 0 0 172210 0 0 0 PART I, LINE 3 EXECUTIVE DIRECTOR SALARY IS VOTED ON AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 STATE GOVERNMENTS ARE THE MEMBERS. EACH OF THE 23 FULL MEMBER STATES SELECTS WHO REPRESENTS IT ON THE GOVERNING BOARD AND EACH FULL MEMBER STATE HAS ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7A STATE GOVERNMENTS ARE THE MEMBERS. EACH OF THE 23 FULL MEMBER STATES SELECTS WHO REPRESENTS IT ON THE GOVERNING BOARD AND EACH FULL MEMBER STATE HAS ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE AS PART OF ITS RESPONSIBILITY TO OVERSEE THE ORGANIZATION'S FINANCIAL SOUNDNESS. THE SECRETARY/TREASURER CHAIRS THE FINANCE COMMITTEE AND REPORTS THIS TO THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR WORKS UNDER AN ANNUAL CONTRACT. HE WAS HIRED BY THE EXECUTIVE COMMITTEE. THE MEMBERS OF THE EXECUTIVE COMMITTEE EVALUATED THE SALARIES OF SIMILAR POSITIONS PRIOR TO ENTERING INTO THE EMPLOYMENT CONTRACT. THE EXECUTIVE DIRECTOR OVERSEES ALL OTHER EMPLOYMENT PRACTICES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON ITS WEBSITE. THE ORGANIZATION APPROVED THE CONFLICT OF INTEREST POLICY IN NOVEMBER 2023. FORM 990, PART VI, SECTION A, LINE 1A: STATE GOVERNMENTS ARE THE MEMBERS OF THE GOVERNING BOARD AND EACH OF THE 23 FULL MEMBER STATES HAS ONE VOTE. THE GOVERNING BOARD IS OVERSEEN BY ITS 10-MEMBER EXECUTIVE COMMITTEE. FORM 990, PART XII, LINE 2C: NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE CURRENT TAX YEAR.