TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201421349349308162 - Submission: 2014-05-14 TIN: 36-2210015

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

NATIONAL SCHOOL BOARDS ASSOCIATION

Employer identification number

36-2210015

Identifier	Return Reference	Explanation
	FORM 990, PART III, LINE 1, CONTINUATION OF MISSION STATMENT	NSBA'S VISION FOR PUBLIC EDUCATION: BELIEFS AND POLICIES OF THE NATIONAL SCHOOL BOARDS ASSOCIATION (AMENDED APRIL 12, 2013, SAN DIEGO, CA); THE NATIONAL SCHOOL BOARDS ASSOCIATION BELIEVES LOCAL SCHOOL BOARDS ARE THE NATION'S PREEMINENT EXPRESSION OF GRASSROOTS DEMOCRACY AND THAT THIS FORM OF GOVERNANCE OF THE PUBLIC SCHOOLS IS FUNDAMENTAL TO THE CONTINUED SUCCESS OF PUBLIC EDUCATION. ADEQUATELY FUNDED, STUDENT-CENTERED PUBLIC SCHOOLS WILL PROVIDE A SAFE AND SUPPORTIVE ENVIRONMENT, A COMPREHENSIVE EDUCATION FOR THE WHOLE CHILD AND WILL PREPARE ALL OF AMERICA'S CHILDREN FOR A LIFETIME OF LEARNING IN A DIVERSE, DEMOCRATIC SOCIETY AND AN INTERDEPENDENT GLOBAL ECONOMY. BY FOCUSING ON RAISING STUDENT ACHIEVEMENT AND BY ACTIVELY ENGAGING THE COMMUNITY, SCHOOL BOARDS WILL PROVIDE LEADERSHIP FOR ACADEMIC SUCCESS IN THE NATION'S PUBLIC SCHOOLS. AMERICA'S SCHOOL BOARDS, BY CREATING A VISION OF EXCELLENCE AND EQUITY FOR EVERY CHILD, WILL PROVIDE PERFORMANCE-ORIENTED SCHOOLS THAT MEET TODAY'S PROBLEMS AS WELL AS THE CHALLENGES OF TOMORROW.
	FORM 990, PART VI, SECTION A, LINE 6	ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. THE AFFILIATE CATEGORY SHALL CONSIST OF FIVE CLASSES: A) NATIONAL AFFILIATES B) ORGANIZATION AFFILIATES C) SUSTAINING AFFILIATES D) FOUNDATION AFFILIATES E) FEDERAL AFFILIATES
	FORM 990, PART VI, SECTION A, LINE 7A	ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. THE AFFILIATE CATEGORY SHALL CONSIST OF FIVE CLASSES: A) NATIONAL AFFILIATES B) ORGANIZATION AFFILIATES C) SUSTAINING AFFILIATES D) FOUNDATION AFFILIATES E) FEDERAL AFFILIATES
	FORM 990, PART VI, SECTION A, LINE 7B	THE CONSTITUTION AND BYLAWS OF NSBA MUST BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING.
	FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 WAS INITIALLY REVIEWED IN DETAIL BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND MANAGEMENT. FURTHERMORE, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 WAS PROVIDED TO ALL NSBA BOARD MEMBERS.
	FORM 990, PART VI, SECTION B, LINE 12C	NSBA REQUIRES ITS BOARD OF DIRECTORS TO SUBMIT ANNUAL REPORTS DISCLOSING CONFLICT OF INTEREST. THE REPORTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE, WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S) AND, IN THE ABSENCE OF RESOLUTION, REFER THEM TO THE BOARD OF DIRECTORS. WHILE NSBA DOES NOT REQUIRE ITS KEY EMPLOYEES TO SUBMIT A CONFLICT OF INTEREST AFFIDAVIT ANNUALLY, ALL NSBA EMPLOYEES ARE GOVERNED BY THE CONFLICT OF INTEREST POLICY THAT STATES THAT "NO MEMBER OF THE NSBA STAFF MAY ACCEPT ANY GIFT OF PROPERTY, SERVICES, OR MONEY AS AN INDUCEMENT TO PROMISING OR PROVIDING NSBA BUSINESS TO AN OFFEROR. TO ENSURE THE INTEGRITY OF BUSINESS RELATIONSHIPS, NSBA STAFF MEMBERS ARE ALSO PROHIBITED FROM SOLICITING GIFTS OR SERVICES UNRELATED TO NSBA FROM ANY ENTITY OR PERSON WITH WHOM NSBA CONDUCTS BUSINESS."
	FORM 990, PART VI, SECTION B, LINE 15	NSBA EMPLOYS OUTSIDE COMPENSATION EXPERTS TO ASSESS, ANALYZE AND MAKE MARKET COMPARISONS OF ITS EMPLOYEE POSITIONS, SALARY STRUCTURE AND PAY GRADES. UPON RECEIPT OF AN AUDIT REPORT AND RECOMMENDATIONS, NSBA'S EXECUTIVE OFFICE REVIEWS AND IMPLEMENTS THE CHANGES TO ITS PAY PROGRAM. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. THE COMPENSATION FOR ADMINISTRATIVE OFFICERS, KEY EMPLOYEES AND STAFF IS APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR'S SALARY IS CONTRACTUAL AND ALSO APPROVED BY THE BOARD OF DIRECTORS. ANNUALLY, NSBA EMPLOYEES THE SERVICES OF AN OUTSIDE CONSULTING FIRM TO REVIEW AND REPORT ON THE SALARY STRUCTURE OF STAFF. ALL SALARIES, OTHER THAN THE EXECUTIVE DIRECTOR, ARE APPROVED THROUGH THE ANNUAL BUDGET APPROVAL PROCESS. SOME BOARD OF DIRECTOR MEMBERS HOLDING CORPORATE OFFICER POSITIONS SUCH AS SECRETARY TREASURER RECEIVE SMALL STIPENDS ALSO APPROVED BY THE BOARD OF DIRECTORS.
	FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:	FORM 990, PART XI, LINE 9:	DEFINED BENEFIT PENSION PLAN CHANGES 3,525,046.

Identifier

Return Reference

Explanation

FORM 990, PART III, LINE 1, CONTINUATION OF MISSION STATMENT

NSBA'S VISION FOR PUBLIC EDUCATION: BELIEFS AND POLICIES OF THE NATIONAL SCHOOL BOARDS ASSOCIATION (AMENDED APRIL 12, 2013, SAN DIEGO, CA); THE NATIONAL SCHOOL BOARDS ASSOCIATION BELIEVES LOCAL SCHOOL BOARDS ARE THE NATION'S PREEMINENT EXPRESSION OF GRASSROOTS DEMOCRACY AND THAT THIS FORM OF GOVERNANCE OF THE PUBLIC SCHOOLS IS FUNDAMENTAL TO THE CONTINUED SUCCESS OF PUBLIC EDUCATION. ADEQUATELY FUNDED, STUDENT-CENTERED PUBLIC SCHOOLS WILL PROVIDE A SAFE AND SUPPORTIVE ENVIRONMENT, A COMPREHENSIVE EDUCATION FOR THE WHOLE CHILD AND WILL PREPARE ALL OF AMERICA'S CHILDREN FOR A LIFETIME OF LEARNING IN A DIVERSE, DEMOCRATIC SOCIETY AND AN INTERDEPENDENT GLOBAL ECONOMY. BY FOCUSING ON RAISING STUDENT ACHIEVEMENT AND BY ACTIVELY ENGAGING THE COMMUNITY, SCHOOL BOARDS WILL PROVIDE LEADERSHIP FOR ACADEMIC SUCCESS IN THE NATION'S PUBLIC SCHOOLS. AMERICA'S SCHOOL BOARDS, BY CREATING A VISION OF EXCELLENCE AND EQUITY FOR EVERY CHILD, WILL PROVIDE PERFORMANCE-ORIENTED SCHOOLS THAT MEET TODAY'S PROBLEMS AS WELL AS THE CHALLENGES OF TOMORROW.

FORM 990, PART VI, SECTION A, LINE 6

ASSOCIATION MEMBERS SHALL BE STATE ASSOCIATIONS OF SCHOOL BOARDS. THE AFFILIATE CATEGORY SHALL CONSIST OF FIVE CLASSES: A) NATIONAL AFFILIATES B) ORGANIZATION AFFILIATES C) SUSTAINING AFFILIATES D) FOUNDATION AFFILIATES E) FEDERAL AFFILIATES

FORM 990, PART VI, SECTION A, LINE 7A

FORM 990, PART VI, SECTION A, LINE 7B

THE CONSTITUTION AND BYLAWS OF NSBA MUST BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING.

FORM 990, PART VI, SECTION B, LINE 11

THE FORM 990 WAS INITIALLY REVIEWED IN DETAIL BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND MANAGEMENT. FURTHERMORE, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 WAS PROVIDED TO ALL NSBA BOARD MEMBERS.

FORM 990, PART VI, SECTION B, LINE 12C

NSBA REQUIRES ITS BOARD OF DIRECTORS TO SUBMIT ANNUAL REPORTS DISCLOSING CONFLICT OF INTEREST. THE REPORTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE, WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S) AND, IN THE ABSENCE OF RESOLUTION, REFER THEM TO THE BOARD OF DIRECTORS. WHILE NSBA DOES NOT REQUIRE ITS KEY EMPLOYEES TO SUBMIT A CONFLICT OF INTEREST AFFIDAVIT ANNUALLY, ALL NSBA EMPLOYEES ARE GOVERNED BY THE CONFLICT OF INTEREST POLICY THAT STATES THAT "NO MEMBER OF THE NSBA STAFF MAY ACCEPT ANY GIFT OF PROPERTY, SERVICES, OR MONEY AS AN INDUCEMENT TO PROMISING OR PROVIDING NSBA BUSINESS TO AN OFFEROR. TO ENSURE THE INTEGRITY OF BUSINESS RELATIONSHIPS, NSBA STAFF MEMBERS ARE ALSO PROHIBITED FROM SOLICITING GIFTS OR SERVICES UNRELATED TO NSBA FROM ANY ENTITY OR PERSON WITH WHOM NSBA CONDUCTS BUSINESS."

FORM 990, PART VI, SECTION B, LINE 15

NSBA EMPLOYS OUTSIDE COMPENSATION EXPERTS TO ASSESS, ANALYZE AND MAKE MARKET COMPARISONS OF ITS EMPLOYEE POSITIONS, SALARY STRUCTURE AND PAY GRADES. UPON RECEIPT OF AN AUDIT REPORT AND RECOMMENDATIONS, NSBA'S EXECUTIVE OFFICE REVIEWS AND IMPLEMENTS THE CHANGES TO ITS PAY PROGRAM. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. THE COMPENSATION FOR ADMINISTRATIVE OFFICERS, KEY EMPLOYEES AND STAFF IS APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR'S SALARY IS CONTRACTUAL AND ALSO APPROVED BY THE BOARD OF DIRECTORS. ANNUALLY, NSBA EMPLOYEES THE SERVICES OF AN OUTSIDE CONSULTING FIRM TO REVIEW AND REPORT ON THE SALARY STRUCTURE OF STAFF. ALL SALARIES, OTHER THAN THE EXECUTIVE DIRECTOR, ARE APPROVED THROUGH THE ANNUAL BUDGET APPROVAL PROCESS. SOME BOARD OF DIRECTOR MEMBERS HOLDING CORPORATE OFFICER POSITIONS SUCH AS SECRETARY TREASURER RECEIVE SMALL STIPENDS ALSO APPROVED BY THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

CHANGES IN NET ASSETS OR FUND BALANCES:

FORM 990, PART XI, LINE 9:

DEFINED BENEFIT PENSION PLAN CHANGES 3,525,046.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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