2025-04-01T13:08:33-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2023-07-01 910989106 WASHINGTON ASSOCIATION OF SCHOOL BUSINESS OFFICIALS WASH 3605282025 284 LEE STREET SW SUITE 132 TUMWATER WA 985014403 BRIANNE KING EXECUTIVE DIRECTOR 3605282025 2025-03-28 1 1 ROSALINDA MARIKAR CPA P01684134 2532721555 2025-03-27 2023 2025-03-06 01:10:19Z BRIANNE KING 284 LEE STREET SW SUITE 132 TUMWATER WA 985014403 2580594 0 3239 X WWW.WASBO.ORG X 1968 WA SEE SCHEDULE O. 14 14 13 250 0 0 13514 39634 2460852 2339056 11823 9606 14609 4793 2500798 2393089 30470 16350 0 0 658038 722175 0 0 0 1935865 1851314 2624373 2589839 -123575 -196750 911373 755429 395764 403499 515609 351930 X TO LEAD, PARTNER WITH AND TRAIN SCHOOL BUSINESS PROFESSIONALS TO DELIVER EFFECTIVE BUSINESS SERVICES IN SUPPORT OF QUALITY EDUCATION. 0 0 1106880 16350 1392396 WASBO PROVIDES VARIOUS OTHER SERVICES FOR THE BENEFIT OF IT'S MEMBERS INCLUDING: ADMINISTRATION OF A PROCUREMENT CARD PROGRAM FOR STATEWIDE SCHOOL DISTRICTS, ACTIVELY REPRESENTING SCHOOL DISTRICTS BEFORE LEGISLATURE, AND OPERATING A CONSULTING "KNOWLEDGE POOL" THAT IS UTILIZED BY DISTRICTS. IN ADDITION, MEMBERS RECEIVE HIGH QUALITY NETWORKING OPPORTUNITIES THAT BUILD RELATIONSHIPS AND PROFESSIONAL EXPERTISE. 572053 0 429250 A TWO AND A HALF DAY COMPREHENSIVE ANNUAL CONFERENCE IS PROVIDED EACH YEAR THAT HAS OVER 80 WORKSHOPS, AS WELL AS KEYNOTE SPEAKERS. THE CONFERENCE PROVIDES AN OPPORTUNITY FOR MEMBERS TO IMPROVE SKILL AND NETWORK WITH OTHER SCHOOL BUSINESS OFFICIALS. 295942 0 367300 WORKSHOPS ARE HELD REGULARLY TO PROVIDE COURSE STUDY AND SKILL TRAINING FOR THE IMPROVEMENT OF INDIVIDUALS INVOLVED IN EDUCATION SUPPORT ACTIVITIES IN THE SCHOOLS AND SCHOOL DISTRICTS IN THE STATE OF WASHINGTON. 187363 155285 WASBO PROVIDES A CURRICULUM EDUCATION PROGRAM, WHICH IS A TRAINING PROGRAM STRUCTURED TO PROVIDE ENTRY LEVEL SKILLS WITH AN OPPORTUNITY FOR PROGRESSION TO MORE ADVANCED TRAINING. CLASSES ARE CURRENTLY OFFERED IN THE AREAS OF ACCOUNTING, PAYROLL, AND RETIREMENT. COLLEGE CREDITS ARE AVAILABLE THROUGH A LOCAL UNIVERSITY. 23 INDIVIDUALS WERE PROVIDED ASSISTANCE WITH THEIR PROFESSIONAL DEVELOPMENT GOALS VIA THE SCHOLARSHIP PROGRAM. 187363 155285 2162238 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 0 X BRIANNE KING 3605282025 284 LEE STREET SW SUITE 132 TUMWATER WA 98501 BRIANNE KING EXECUTIVE DIRECTOR 40.00 X 180673 0 23162 MONICA HUNSAKER PRESIDENT 1.00 X X 0 0 0 PAULA MCCOY INCOMING PRESIDENT 1.00 X X 0 0 0 CATHIES SEEVERS SECRETARY-TREASURER 1.00 X X 0 0 0 LISA BJORKLUND IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 APRIL KAECH BOARD DIRECTOR 1.00 X 0 0 0 AMBER PORTER BOARD DIRECTOR 1.00 X 0 0 0 NICOLE ROEL BOARD DIRECTOR 1.00 X 0 0 0 CINDY SITAL BOARD DIRECTOR 1.00 X 0 0 0 FRANCIS BADU BOARD DIRECTOR 1.00 X 0 0 0 TAMMY BIGELOW BOARD DIRECTOR 1.00 X 0 0 0 KRIS GRINDY BOARD DIRECTOR 1.00 X 0 0 0 ANGELA ALLRED BOARD DIRECTOR 1.00 X 0 0 0 REECE JENKIN BOARD DIRECTOR 1.00 X 0 0 0 180673 0 23162 1 0 1 0 0 17134 22500 17134 39634 BMO P-CARD REBATE 611710 965821 965821 CONFERENCES 611710 429250 429250 WORKSHOPS 611710 367300 367300 MEMBERSHIP DUES 900099 350300 350300 CURRICULUM 611710 155285 155285 71100 71100 2339056 7170 7170 172807 170371 2436 2436 2436 8315 17134 15569 -7254 -7254 2766 1565 1201 1201 MISC. REVENUE 900099 5671 5671 PROFESSIONAL CERTIFICA 900099 5175 5175 10846 2393089 2344231 0 9224 16350 16350 208487 151744 56743 400631 291600 109031 23329 16980 6349 37418 27235 10183 52310 38074 14236 39645 39645 27079 27079 22263 22263 77386 56326 21060 6588 6588 23990 17462 6528 434453 364176 70277 9927 7225 2702 16038 16038 P-CARD EXPENDITURES 962891 962891 WORKSHOP 94315 94315 CURRICULUM 70170 70170 BANK/CREDIT CARD FEES 32710 32710 33859 14980 18879 2589839 2162238 427601 0 121184 91237 27113 29428 3810 1730 67727 90985 389546 162469 237004 227077 442273 304972 12262 10000 911373 755429 96007 70374 287495 323125 12262 10000 395764 403499 X 499615 322502 15994 29428 515609 351930 911373 755429 -196750 33071 0 X 0 1 X 1 0 X 328892 290304 403355 13514 39634 1075699 883153 655283 724862 2475461 2344231 7082990 1212045 945587 1128217 2488975 2383865 8158689 0 0 0 8158689 4890 2268 12934 11823 7170 39085 4890 2268 12934 11823 7170 39085 1201 1201 13986 13986 1216935 947855 1141151 2500798 2406222 8212961 0.99340 0.99350 0.00480 0.00470 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2023 AMOUNT: $ 5,671. FUNDRAISING REVENUE - 2023 AMOUNT: $ 8,315. 0 0 0 0 0 22263 22263 2567576 2589839 279492 69873 0 0 149446 221552 281219 279492 931709 1397564 22263 22263 37362 55388 70305 69873 232928 349392 387148 160071 227077 2398 2398 0 227077 FINANCE LEASE - COPIER 10000 10000 X 2426160 33071 33071 2393089 0 2393089 2589839 0 2589839 0 2589839 PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION. TAXES ARE IMPOSED ON UNRELATED BUSINESS TAXABLE INCOME AS DEFINED IN THE INTERNAL REVENUE CODE. NO PROVISION FOR UNRELATED BUSINESS INCOME TAXES WAS RECOGNIZED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE ASSOCIATION ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAIN TAX POSITIONS, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. NO LIABILITY HAS BEEN RECOGNIZED BY THE ASSOCIATION FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023. SCHOLARSHIP FUND AUCTION 25449 17134 8315 15569 25449 17134 8315 15569 15569 -7254 1 SCHOLARSHIPS 23 16350 N/A N/A PART I, LINE 2: THE ORGANIZATION AWARDS YEARLY SCHOLARSHIPS FOR MEMBERSHIP FEES AND REGISTRATION FEES FOR WASBO'S COURSES, WORKSHOPS AND ANNUAL CONFERENCE. APPLICATIONS ARE SUBMITTED TO THE BOARD FOR REVIEW AND APPROVAL. SCHOLARSHIPS ARE APPLIED DIRECTLY TO THE EVENT OR MEMBERSHIP DUES BY THE ORGANIZATION. NO FUNDS ARE PAID OUT DIRECTLY TO INDIVIDUALS. X 0 0 0 0 0 0 0 0 0 BRIANNE KING EXECUTIVE DIRECTOR 180673 0 0 0 0 0 13119 0 10043 0 203835 0 0 0 FORM 990, PART I, LINE 1: WASHINGTON ASSOCIATION OF SCHOOL BUSINESS OFFICALS(WASBO) IS A PROFESSIONAL ASSOCIATION THAT PROVIDES PROGRAMS AND SERVICES TO ITS MEMBERS BY PROMOTING BEST PRACTICES OF SCHOOL BUSINESS MANAGEMENT, PROFESSIONAL GROWTH, AND THE EFFECTIVE USE OF EDUCATIONAL RESOURCES. FORM 990, PART VI, SECTION A, LINE 6 WASHINGTON ASSOCIATION OF SCHOOL BUSINESS OFFICIALS HAVE ACTIVE MEMBERS AND ASSOCIATE MEMBERS. ALL MEMBERS SHALL BE ADMITTED TO THE MEMBERSHIP BY MEETING THE QUALIFICATIONS AND BY PAYMENT OF DUE AS PERSCRIBED IN BY-LAW. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS SHALL VOTE FOR THE BOARD MEMBERS AND OFFICERS PRESENTED BY THE NOMINATING COMMITTEE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER IS ENTITLED TO VOTE AT THE ANNUAL MEETING OF ASSOCIATION FOR ELECTION OF OFFICERS, RECEIVING REPORTS OF OFFICERS AND COMMITTEES, AND FOR ANY OTHER BUSINESS THAT MAY ARISE. ALL AMENDMENTS TO THE BYLAWS MAY BE ADOPTED BY A MAJORITY VOTE OF THE ORGANIZATION'S ACTIVE MEMBERS AT THE ANNUAL MEETING OR SPECIAL MEETING. FORM 990, PART VI, SECTION A, LINE 8B WASHINGTON ASSOCIATION OF SCHOOL BUSINESS OFFICIALS DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 GOES TO THE BOARD DURING A BOARD MEETING FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12 BOARD MEMBERS ARE ASKED TO REPORT ANY CONFLICTS OF INTEREST DURING THE ANNUAL RETREAT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEW THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE IN CONJUCTION WITH SALARY SURVEYS FROM COMPARABLE ORGANIZATIONS AND POSITIONS ON AN ANNUAL BASIS. THE PROCESS IS DOCUMENTED IN THE MEETING MINUTES AND DECISION APPROVED BY THE BOARD OF DIRECTORS. THE PROCESS LAST TOOK PLACE IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT'S FORM 990 AND 990-T AVAILABLE TO THE PUBLIC UPON INDIVIDUAL REQUEST.