Form 990 for tax year 2022

What the amendment changed

Compared with the return it replaced , filed 15 May 2024. 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.

Total revenue

$3,621,228 →changed to $3,605,032

Total expenses

$5,452,474 →changed to $5,427,521

Contributions and grants received

$2,622,719 →changed to $2,618,644

Program service revenue

$993,763 →changed to $981,642

Total assets, end of year

$4,459,815 →changed to $4,481,671

Total liabilities, end of year

$1,623,746 →changed to $1,636,845

Net assets or fund balances, end of year

$2,836,069 →changed to $2,844,826

Program services expenses

$4,634,241 →changed to $4,608,972

Fundraising expenses

$278,162 →changed to $278,478

Program service expenses (Part III)

$4,634,241 →changed to $4,608,972

Totals

Total revenue

$3,605,032

Total expenses

$5,427,521

Contributions and grants received

$2,618,644

Grants paid

$3,100

Program service revenue

$981,642

Investment income

$4,746

Other revenue

$0

Total assets, end of year

$4,481,671

Total liabilities, end of year

$1,636,845

Net assets or fund balances, end of year

$2,844,826

Program services expenses (Part IX)

$4,608,972

Management and general expenses

$540,071

Fundraising expenses

$278,478

Program service expenses (Part III)

$4,608,972

Program services were 84.9% 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.

Mission and programs · 2022

• POLICY AND COMMUNICATION NACSA ENGAGES PUBLIC OFFICIALS AND EDUCATION POLICY ORGANIZATIONS ACROSS THE NATION TO ADVANCE STRONG CHARTER SCHOOL AUTHORIZING POLICIES AND PRACTICES. NACSA COLLABORATES WITH CHARTER AND EDUCATION POLICY ORGANIZATIONS TO PROVIDE DATA AND EVIDENCE TO INFLUENCE POLICYMAKERS AND PROMOTE POLICIES THAT IMPROVE OUTCOMES FOR STUDENTS. AS AN INDEPENDENT VOICE FOR QUALITY CHARTER SCHOOL AUTHORIZING, NACSA ALSO SERVES AS A LEADERSHIP ORGANIZATION IN THE CHARTER SECTOR AND HELPS NATIONAL AND LOCAL MEDIA INTERPRET HOW EVENTS IN THE NEWS ARE IMPACTING CHARTER SCHOOL PERFORMANCE AND OVERSIGHT.

  Expenses $1,196,699

• TECHNICAL SUPPORT TECHNICAL SUPPORT SERVICES PROVIDE AN ARRAY OF TARGETED ACTIVITIES TO MEET AN AUTHORIZER'S NEEDS. NACSA AIMS TO MEET AUTHORIZERS WHERE THEY ARE AND HELP THEM SET A PATH FOR DEVELOPMENT AND IMPROVEMENT. SERVICES RANGE FROM PLANNING AND EVALUATION TO RESOURCE DEVELOPMENT TO DECISION MANAGEMENT. RESOURCE DEVELOPMENT INCLUDES POLICIES, PROTOCOLS, AND KEY CHARTERING TEMPLATES SUCH AS A STATE SPECIFIC OR CONTEXT-TAILORED PERFORMANCE FRAMEWORK. IT ALSO INCLUDES GUIDANCE ON EFFECTIVE PRACTICES RELATED TO APPLICATION DECISION MAKING, SCHOOL MONITORING AND OVERSIGHT, PERFORMANCE MANAGEMENT, RENEWAL DECISION MAKING, AND SCHOOL CLOSURE. DECISION MANAGEMENT SERVICES ALLOW AUTHORIZERS TO RELY ON NACSA TO DEVELOP AND MANAGE RIGOROUS, MERIT-BASED PROCESSES FOR KEY AUTHORIZER DECISIONS INCLUDING DECISIONS ABOUT WHETHER TO APPROVE NEW SCHOOL APPLICATIONS. NACSA'S PURPOSE IS TO HELP AUTHORIZERS MAINTAIN HIGH STANDARDS AND PUBLIC ACCOUNTABILITY FOR CHARTER SCHOOLS WHILE RESPECTING THE AUTONOMY THAT IS AN ESSENTIAL COMPONENT OF THE CHARTER IDEA. IN PURSUIT OF THAT GOAL, NACSA'S PRINCIPLES & STANDARDS OF QUALITY CHARTER AUTHORIZING (PRINCIPLES & STANDARDS) PROVIDES THE FOUNDATION FOR THE DELIVERY OF TECHNICAL SUPPORT SERVICES. FIRST PUBLISHED IN 2004 AND MOST RECENTLY UPDATED IN 2018, THESE PROFESSIONAL STANDARDS ARE USED TO GUIDE AUTHORIZING PRACTICES ACROSS THE COUNTRY AND ARE REFERENCED IN STATE STATUTES. NACSA'S PRINCIPLES & STANDARDS REFLECT BEST PRACTICES IDENTIFIED THROUGH YEARS OF EXPERIENCE IN WORKING WITH AUTHORIZING AGENCIES OF ALL TYPES AND SIZES ACROSS THE COUNTRY. THE PRINCIPLES ARTICULATE CORE BELIEFS THAT UNDERGIRD QUALITY CHARTER SCHOOL AUTHORIZING, WHILE THE STANDARDS DESCRIBE ESSENTIAL AUTHORIZING RESPONSIBILITIES AND IMPORTANT ELEMENTS IN CARRYING THEM OUT. THE PRINCIPLES & STANDARDS ARE A PRACTICAL GUIDE TO UNDERSTANDING AND FULFILLING THE CRITICAL RESPONSIBILITIES OF CHARTER SCHOOL AUTHORIZERS. THESE GUIDELINES ARE DISSEMINATED AND SHARED WITH AUTHORIZERS, INFORM STATE AND FEDERAL LEGISLATION, AND SERVE AS THE BASIS FOR EVALUATION OF AUTHORIZER PRACTICES.

  Expenses $1,577,268 · Grants $3,100 · Revenue $606,628

• HUMAN CAPITAL NACSA RECOGNIZES THE IMPACT OF HUMAN CAPITAL NEEDS OF THE NATIONS CHARTER SCHOOL AUTHORIZERS ON THE OVERALL IMPROVEMENT OF QUALITY IN THE SECTOR. NACSAS HUMAN CAPITAL INITIATIVES WORK TO INCREASE THE NUMBER OF QUALITY INDIVIDUALS ENTERING THE FIELD, TO CULTIVATE AND DEVELOP HIGHPOTENTIAL TALENT ALREADY WORKING IN AUTHORIZING, AND TO BUILD A POWERFUL NETWORK OF CURRENT AND FUTURE EFFECTIVE LEADERS TO HELP RETAIN THEM IN THE SECTOR. NACSAS INITIATIVES IN THESE AREAS INCLUDE ITS LEADERS PROGRAM, THE LEADERS ALUMNI PROGRAM, AN INTRODUCTORY BOOTCAMP DELIVERED IN MULTIPLE MEDIUMS, VARIOUS COHORTS RESPONDING TO CONTEXTUAL AND LANDSCAPE-BASED NEEDS, AND OTHER TARGETED ASYNCHRONOUS AND SYNCHRONOUS LEARNING OPPORTUNITIES.

  Expenses $570,045 · Revenue $102,280

• RESEARCH AND EVALUATION NACSAS RESEARCH FOCUSES ON IDENTIFYING AND TRACKING ACTIVE CHARTER AUTHORIZERS NATIONWIDE; ANALYZING THE ACADEMIC PERFORMANCE OF AUTHORIZER CHARTER SCHOOL PORTFOLIOS; INVESTIGATING THE IMPLEMENTATION OF CHARTER SCHOOL AUTHORIZING PRACTICES NATIONALLY; AND PURSUING RESEARCH THAT INFORMS NACSAS POLICY AND ADVOCACY OBJECTIVES. NACSAS RESEARCH AND EVALUATION TEAM IS ALSO CHARGED WITH EVALUATING NACSAS PROGRESS TOWARD ITS STRATEGIC PLAN GOALS. ANNUAL CONFERENCE NACSA CONDUCTS ITS OWN ANNUAL CONFERENCE EACH FALL, MOST RECENTLY VIRTUALLY HOSTING OVER 900 AUTHORIZERS FROM ACROSS THE COUNTRY. THE CONFERENCE FEATURES NATIONALLY RECOGNIZED KEYNOTE AND PLENARY SPEAKERS AND A CHOICE OF MORE THAN 40 HIGHLY INTERACTIVE AND PRACTICE-ORIENTED WORKSHOPS DEVELOPED BY AND FOR CHARTER AUTHORIZERS AND FOCUSED ON ISSUES OF TOPICAL IMPORTANCE TO ALL WHO ARE DEDICATED TO ADVANCING CHARTER SCHOOLS. MEMBERSHIP NACSA WAS FOUNDED BY AND CONTINUES TO SERVE A DIVERSE ARRAY OF AUTHORIZING AGENCIES INCLUDING STATE EDUCATION AGENCIES, SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, SPECIAL PURPOSE OR INDEPENDENT CHARTERING BOARDS, MUNICIPALITIES, AND PRIVATE NOT-FOR-PROFIT ORGANIZATIONS. SEVERAL ACTIVE AND FORMER AUTHORIZERS SERVE ALONG WITH NON-AUTHORIZERS ON THE NACSA BOARD OF DIRECTORS. NACSA PUBLISHES ISSUE BRIEFS, CASE STUDIES, AND MONOGRAPHS. NACSA ALSO HOSTS A WEBINAR SERIES, CREATES OPPORTUNITIES FOR SHARED LEARNING VIA VIRTUAL COHORTS, AND FACILITATES MEETINGS THAT BRING TOGETHER MEMBERS TO DISCUSS SPECIAL TOPICS OF COMMON CONCERN. MEMBER FEEDBACK IS ALSO SOLICITED THROUGHOUT THE YEAR AND NACSA CONTINUES TO FIND WAYS TO FACILITATE SHARING AND DIALOGUE AMONG MEMBERS. MEMBERS ARE ALSO CONNECTED TO OTHER NACSA DIVISIONS IF THEY SEEK ADDITIONAL KNOWLEDGE OR ARE LOOKING FOR MORE CUSTOMIZED RESOURCES.

  Expenses $1,264,960 · Revenue $284,855

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

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

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.

• BUILDING CHARTERS FUND INC

  501C3 · SCHOOLS · DE

Provenance

Return type

form_990

Tax year

2022

Filed

6 January 2025

IRS schema version

2022v5.0

Source object

202520159349301577

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