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← NATIONAL COUNCIL FOR STATE AUTHORIZATION RECIPROCITY AGREEMEN

Form 990 for tax year 2022

Filed by NATIONAL COUNCIL FOR STATE AUTHORIZATION RECIPROCITY AGREEMEN.

What the amendment changed

Compared with the return it replaced , filed 1 November 2023. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Austin Kelly

Listed under a different title

  • Terri Taylor-Straut: Education Programs Architect then Education Programs

Totals

Total revenue
$7,801,869
Total expenses
$7,981,668
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$7,642,602
Investment income
$159,267
Other revenue
$0
Total assets, end of year
$14,448,169
Total liabilities, end of year
$5,168,670
Net assets or fund balances, end of year
$9,279,499
Program services expenses (Part IX)
$6,429,579
Management and general expenses
$1,552,089
Fundraising expenses
$0
Program service expenses (Part III)
$6,429,579

Program services were 80.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Membership Dues

    total $7,642,602 · related or exempt $7,642,602

  • 3 · Investment income

    total $164,055 · excluded $164,055

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $200,000

  • 7b · Less cost or other basis and sales expenses

    securities $204,788

  • 7c · Gain or loss

    securities -$4,788

  • 7d · Net gain or loss

    total -$4,788 · excluded -$4,788

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,436,788 · program services $1,069,073 · management and general $367,715

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,070,141 · program services $764,714 · management and general $305,427

  • 8 · Pension plan contributions

    total $115,843 · program services $83,251 · management and general $32,592

  • 9 · Other employee benefits

    total $178,185 · program services $127,077 · management and general $51,108

  • 10 · Payroll taxes

    total $166,247 · program services $121,326 · management and general $44,921

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $9,410 · management and general $9,410

  • 11c · Fees: accounting

    total $67,522 · management and general $67,522

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $534,478 · program services $392,531 · management and general $141,947

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $32,961 · program services $8,490 · management and general $24,471

  • 14 · Information technology

    total $320,693 · program services $228,442 · management and general $92,251

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $108,694 · program services $79,324 · management and general $29,370

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $486,144 · program services $270,933 · management and general $215,211

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $321,092 · program services $234,330 · management and general $86,762

  • 23 · Insurance

    total $0

  • 24a · Other expenses: Regional Allocation Expenses

    total $2,708,029 · program services $2,708,029

  • 24b · Other expenses: Dues and subscriptions

    total $145,932 · program services $126,323 · management and general $19,609

  • 24c · Other expenses: Other Expense

    total $132,085 · program services $75,666 · management and general $56,419

  • 24d · Other expenses: Credit Card Transaction Fees

    total $86,428 · program services $86,428

  • 24e · All other expenses

    total $60,996 · program services $53,642 · management and general $7,354

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $521,805 · end of year $519,645

  • 2 · Savings and temporary cash investments

    beginning of year $2,680,146 · end of year $2,823,209

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,851,150 · end of year $2,303,971

  • 10a · Land, buildings and equipment: cost or other basis

    $213,981

  • 10b · Land, buildings and equipment: accumulated depreciation

    $135,187

  • 10c · Land, buildings and equipment, net

    beginning of year $110,822 · end of year $78,794

  • 11 · Investments: publicly traded securities

    beginning of year $6,255,539 · end of year $6,481,473

  • 12 · Investments: other securities

    beginning of year $1,212,136 · end of year $1,460,003

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $208,813 · end of year $64,889

  • 15 · Other assets

    beginning of year $14,668 · end of year $716,185

  • 17 · Accounts payable and accrued expenses

    beginning of year $493,364 · end of year $358,002

  • 19 · Deferred revenue

    beginning of year $4,013,627 · end of year $4,089,692

  • 24 · Unsecured notes and loans payable

    end of year $720,976

  • 27 · Net assets without donor restrictions

    beginning of year $8,348,088 · end of year $9,279,499

Mission and programs · 2022

Mission

National Council for State Authorization Reciprocity Agreements (NC-SARA) is committed to supporting the establishment of an effective and efficient state-level reciprocity process that will allow students across the country to enjoy increased access to higher education opportunities and will reflect the core aims of efficiently ensuring quality programs and consumer protection in a rapidly changing education landscape.

  • NC-SARA is working to achieve its mission by doing the following: A. Promoting and advancing efforts to ensure inter-regional alignment on core elements and requirements of State Authorization Reciprocity Agreements (SARA), while also maintaining a limited role within the overall governance of SARA;B. Representing the full spectrum of stakeholders in the higher education community, including all institutional sectors (including, but not limited to, large and small-scale distance education providers), regional and national accreditation agencies, and state officials including state regulators and state higher education executive officers.C. Building public awareness of and support for SARA through regular communications to the field;D. Serving as a forum for the higher education community at large to address concerns and questions as they arise.

    Expenses $6,429,579

As filed on the 2022 return.

Listed in Part VII

  • Lori Williams PhD

    President (Fmr)

    Total calculated
    $368,889
    From this org
    $326,812
    From related orgs
    $0
    Other
    $42,077
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $326,812
    Bonus
    not reported
    Other
    not reported
    Deferred
    $25,720
    Nontaxable benefits
    $16,357
    Filer's total
    $368,889

  • Jeannie Yockey-Fine

    General Counsel

    Total calculated
    $238,611
    From this org
    $205,495
    From related orgs
    $0
    Other
    $33,116
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $205,495
    Bonus
    not reported
    Other
    not reported
    Deferred
    $19,680
    Nontaxable benefits
    $13,436
    Filer's total
    $238,611

  • Marianne Boeke PhD

    Interim Preside

    Total calculated
    $238,188
    From this org
    $183,478
    From related orgs
    $0
    Other
    $54,710
    Hours/week
    37.5

  • Yovani Pina

    Director of IT

    Total calculated
    $227,221
    From this org
    $173,113
    From related orgs
    $0
    Other
    $54,108
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $173,113
    Bonus
    not reported
    Other
    not reported
    Deferred
    $17,774
    Nontaxable benefits
    $36,334
    Filer's total
    $227,221

  • Melanie Booth

    Senior Director of Education

    Total calculated
    $215,761
    From this org
    $174,610
    From related orgs
    $0
    Other
    $41,151
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $174,610
    Bonus
    not reported
    Other
    not reported
    Deferred
    $17,672
    Nontaxable benefits
    $23,479
    Filer's total
    $215,761

  • Terri Taylor-Straut

    Education Programs

    Total calculated
    $173,721
    From this org
    $145,996
    From related orgs
    $0
    Other
    $27,725
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $145,996
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,770
    Nontaxable benefits
    $13,955
    Filer's total
    $173,721

  • Mary Larson MEd

    E.D. - Students and Institution

    Total calculated
    $165,514
    From this org
    $146,613
    From related orgs
    $0
    Other
    $18,901
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $146,613
    Bonus
    not reported
    Other
    not reported
    Deferred
    $14,888
    Nontaxable benefits
    $4,013
    Filer's total
    $165,514

  • Ashley Rasmussen

    Director of Finance

    Total calculated
    $162,145
    From this org
    $136,192
    From related orgs
    $0
    Other
    $25,953
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $136,192
    Bonus
    not reported
    Other
    not reported
    Deferred
    $12,750
    Nontaxable benefits
    $13,203
    Filer's total
    $162,145

  • Rachel Christeson

    Assoc. Director

    Total calculated
    $146,248
    From this org
    $123,750
    From related orgs
    $0
    Other
    $22,498
    Hours/week
    37.5

  • Beverly Wade

    Asst Dir for Stude

    Total calculated
    $127,618
    From this org
    $102,750
    From related orgs
    $0
    Other
    $24,868
    Hours/week
    37.5

  • Raymond Audett

    Asst Dir for IT

    Total calculated
    $118,203
    From this org
    $94,994
    From related orgs
    $0
    Other
    $23,209
    Hours/week
    37.5

  • Shannon Walker

    Asst Dir for Busn

    Total calculated
    $110,433
    From this org
    $86,285
    From related orgs
    $0
    Other
    $24,148
    Hours/week
    37.5

  • Barbara Gellman-Danley

    Member

    Total calculated
    $0
    Hours/week
    2

  • Edward Ray

    Chairman

    Total calculated
    $0
    Hours/week
    5

  • Rob Anderson

    Vice Chair

    Total calculated
    $0
    Hours/week
    5

  • Eduardo M Ochoa

    Member

    Total calculated
    $0
    Hours/week
    2

  • John Cavanaugh

    Treasurer

    Total calculated
    $0
    Hours/week
    5

  • Art Coleman

    Member

    Total calculated
    $0
    Hours/week
    2

  • Lanna Dueck

    Member

    Total calculated
    $0
    Hours/week
    2

  • Laurie Dodge

    Member

    Total calculated
    $0
    Hours/week
    2

  • Carlos Morales

    Member

    Total calculated
    $0
    Hours/week
    2

  • Susan G Heegaard

    Member

    Total calculated
    $0
    Hours/week
    2

  • Angela Lee

    Member

    Total calculated
    $0
    Hours/week
    2

  • Jason Rojas

    Member

    Total calculated
    $0
    Hours/week
    2

  • Demaree Michelau

    Member

    Total calculated
    $0
    Hours/week
    2

  • Stephen Pruitt

    Member

    Total calculated
    $0
    Hours/week
    2

  • Elise Scanlon

    Member

    Total calculated
    $0
    Hours/week
    2

  • Peter Smith

    Member

    Total calculated
    $0
    Hours/week
    2

  • Michael Thomas

    Member

    Total calculated
    $0
    Hours/week
    2

  • Larry Tremblay

    Member

    Total calculated
    $0
    Hours/week
    2

  • Sarah Armstrong Tucker

    Member

    Total calculated
    $0
    Hours/week
    2

  • Marianne Boeke PhD

    Senior Director

    Total calculated
    $0
    Hours/week
    37.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Itemized on Schedule J with no Part VII listing of the same name on this return:

  • Marianne Boeke PhD

    Interim Preside

    Schedule J breakdown

    Base
    $183,478
    Bonus
    not reported
    Other
    not reported
    Deferred
    $18,455
    Nontaxable benefits
    $36,255
    Filer's total
    $238,188

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
1 November 2023
IRS schema version
2022v5.0
Source object
202333209349303293

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