Skip to content
Nonprofiteer
← SCHOOLS OF BANKING

Form 990 for tax year 2025

Filed by SCHOOLS OF BANKING.

Totals

Total revenue
$744,301
Total expenses
$708,768
Contributions and grants received
$2,283
Grants paid
$0
Program service revenue
$682,087
Investment income
$58,430
Other revenue
$1,501
Total assets, end of year
$601,720
Total liabilities, end of year
$48,240
Net assets or fund balances, end of year
$553,480
Program services expenses (Part IX)
$312,858
Management and general expenses
$395,910
Fundraising expenses
$0
Program service expenses (Part III)
$312,858

Program services were 44.1% 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.

  • 1f · All other contributions, gifts and grants

    $2,283

  • 2a · Program service revenue: REGISTRATION FEES

    total $670,345 · related or exempt $670,345

  • 2b · Program service revenue: CURRICULUM SALES

    total $11,742 · related or exempt $11,742

  • 3 · Investment income

    total $27,430 · excluded $27,430

  • 7a · Gross sales of assets other than inventory

    other assets $31,000

  • 7c · Gain or loss

    other assets $31,000

  • 7d · Net gain or loss

    total $31,000 · related or exempt $31,000

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $1,501 · related or exempt $1,501

  • 11e · Other revenue, total

    $1,501

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $166,103 · management and general $166,103

  • 7 · Other salaries and wages

    total $64,972 · management and general $64,972

  • 9 · Other employee benefits

    total $21,391 · management and general $21,391

  • 10 · Payroll taxes

    total $17,889 · management and general $17,889

  • 11g · Fees: other

    total $65,159 · program services $65,159

  • 12 · Advertising and promotion

    total $50,000 · management and general $50,000

  • 13 · Office expenses

    total $28,920 · program services $1,190 · management and general $27,730

  • 17 · Travel

    total $217,122 · program services $208,859 · management and general $8,263

  • 19 · Conferences, conventions and meetings

    total $28,157 · program services $25,044 · management and general $3,113

  • 22 · Depreciation, depletion and amortization

    total $16,788 · management and general $16,788

  • 23 · Insurance

    total $8,231 · management and general $8,231

  • 24a · Other expenses: CURRICULUM

    total $7,480 · program services $7,480

  • 24b · Other expenses: MISCELLANEOUS

    total $6,981 · management and general $6,981

  • 24c · Other expenses: EQUIPMENT

    total $3,793 · program services $3,793

  • 24d · Other expenses: TELEPHONE

    total $3,027 · program services $311 · management and general $2,716

  • 24e · All other expenses

    total $2,755 · program services $1,022 · management and general $1,733

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $100 · end of year $100

  • 2 · Savings and temporary cash investments

    beginning of year $545,549 · end of year $509,975

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,793 · end of year $43,139

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

    $85,326

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

    $37,848

  • 10c · Land, buildings and equipment, net

    beginning of year $8,938 · end of year $47,478

  • 15 · Other assets

    beginning of year $34,561 · end of year $1,028

  • 17 · Accounts payable and accrued expenses

    beginning of year $29,748 · end of year $5,998

  • 19 · Deferred revenue

    beginning of year $10,850 · end of year $21,250

  • 25 · Other liabilities

    beginning of year $33,396 · end of year $20,992

  • 27 · Net assets without donor restrictions

    beginning of year $517,947 · end of year $553,480

Mission and programs · 2025

Mission

BANKING EDUCATIONAL SEMINARS

  • CONDUCTED EIGHT FIVE-DAY, ONE THREE-DAY, AND ONE TWO-DAY SCHOOLS FOR A TOTAL OF 364 PARTICIPANTS. THESE SCHOOLS ARE EDUCATIONAL SEMINARS IN THE BANKING INDUSTRY.

    Expenses $312,858 · Revenue $682,087

As filed on the 2025 return.

Listed in Part VII

  • Richard Baier

    PRESIDENT

    Total calculated
    $391,646
    From this org
    $0
    From related orgs
    $309,058
    Other
    $82,588
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    not reported + $309,058 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $82,588 related
    Filer's total
    not reported + $391,646 related

  • Douglas Wareham

    VICE PRESIDE

    Total calculated
    $381,113
    From this org
    $0
    From related orgs
    $338,426
    Other
    $42,687
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    not reported + $338,426 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $42,687 related
    Filer's total
    not reported + $381,113 related

  • Ron Arrigo

    BOARD MEMBER

    Total calculated
    $221,553
    From this org
    $0
    From related orgs
    $169,437
    Other
    $52,116
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    not reported + $169,437 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $52,116 related
    Filer's total
    not reported + $221,553 related

  • Brenda Unruh

    BOARD MEMBER

    Total calculated
    $173,681
    From this org
    $0
    From related orgs
    $146,599
    Other
    $27,082
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    not reported + $146,599 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $27,082 related
    Filer's total
    not reported + $173,681 related

  • Tami R Lutzi

    EXECUTIVE DI

    Total calculated
    $166,103
    From this org
    $139,921
    From related orgs
    $0
    Other
    $26,182
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,921
    Bonus
    not reported
    Other
    not reported
    Deferred
    $9,723
    Nontaxable benefits
    $16,459
    Filer's total
    $166,103

  • Julie Hower

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kendal Kay

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mark Linville

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Travis Sears

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

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

Answered yes

  • 3 · 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
2025
Filed
19 February 2026
IRS schema version
2025v4.0
Source object
202600929349300340

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.