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Nonprofiteer
← NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS

Form 990 for tax year 2023

Filed by NATIONAL ASSOCIATION OF CHARTER SCHOOL AUTHORIZERS.

Totals

Total revenue
$5,198,587
Total expenses
$5,154,289
Contributions and grants received
$4,107,851
Grants paid
$0
Program service revenue
$1,086,997
Investment income
$3,739
Other revenue
$0
Total assets, end of year
$3,597,934
Total liabilities, end of year
$708,810
Net assets or fund balances, end of year
$2,889,124
Program services expenses (Part IX)
$4,322,191
Management and general expenses
$520,878
Fundraising expenses
$311,220
Program service expenses (Part III)
$4,322,191

Program services were 83.9% 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.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $196,700

  • 1f · All other contributions, gifts and grants

    $3,911,151

  • 2a · Program service revenue: CONTRACT REVENUE

    total $799,856 · related or exempt $799,856

  • 2b · Program service revenue: CONFERENCE FEES

    total $287,141 · related or exempt $287,141

  • 3 · Investment income

    total $3,739 · excluded $3,739

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $945,200 · program services $661,773 · management and general $145,251 · fundraising $138,176

  • 7 · Other salaries and wages

    total $1,430,182 · program services $1,008,726 · management and general $365,937 · fundraising $55,519

  • 8 · Pension plan contributions

    total $64,585 · program services $45,309 · management and general $15,976 · fundraising $3,300

  • 9 · Other employee benefits

    total $245,282 · program services $168,375 · management and general $62,852 · fundraising $14,055

  • 10 · Payroll taxes

    total $162,218 · program services $113,239 · management and general $36,173 · fundraising $12,806

  • 11b · Fees: legal

    total $25,142 · management and general $25,142

  • 11c · Fees: accounting

    total $67,049 · management and general $67,049

  • 11d · Fees: lobbying

    total $44,000 · program services $44,000

  • 11g · Fees: other

    total $1,223,438 · program services $806,551 · management and general $411,887 · fundraising $5,000

  • 13 · Office expenses

    total $154,710 · program services $130,598 · management and general $23,776 · fundraising $336

  • 14 · Information technology

    total $199,463 · program services $30,452 · management and general $169,011

  • 16 · Occupancy

    total $1,937 · management and general $1,937

  • 17 · Travel

    total $164,418 · program services $112,100 · management and general $40,168 · fundraising $12,150

  • 19 · Conferences, conventions and meetings

    total $318,434 · program services $287,423 · management and general $29,821 · fundraising $1,190

  • 22 · Depreciation, depletion and amortization

    total $25,122 · management and general $25,122

  • 23 · Insurance

    total $30,652 · management and general $30,652

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $24,984 · program services $24,099 · management and general $485 · fundraising $400

  • 24b · Other expenses: BANK AND MERCHANT FES

    total $21,176 · program services $12,945 · management and general $8,231

  • 24c · Other expenses: TRAINING & RECRUITMENT

    total $6,297 · program services $4,324 · management and general $1,973

  • 24d · Other expenses: CAPACITY COST POOL

    program services $750,401 · management and general -$804,434 · fundraising $54,033

  • 24e · All other expenses

    program services $121,876 · management and general -$136,131 · fundraising $14,255

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $544,602 · end of year $253,876

  • 2 · Savings and temporary cash investments

    beginning of year $2,299,090 · end of year $2,582,830

  • 3 · Pledges and grants receivable

    beginning of year $500,000

  • 4 · Accounts receivable

    beginning of year $621,566 · end of year $431,602

  • 9 · Prepaid expenses and deferred charges

    beginning of year $153,437 · end of year $138,071

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

    $776,518

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

    $725,409

  • 10c · Land, buildings and equipment, net

    beginning of year $70,873 · end of year $51,109

  • 15 · Other assets

    beginning of year $292,103 · end of year $140,446

  • 17 · Accounts payable and accrued expenses

    beginning of year $217,689 · end of year $403,588

  • 19 · Deferred revenue

    beginning of year $1,022,596 · end of year $260,755

  • 25 · Other liabilities

    beginning of year $396,560 · end of year $44,467

  • 27 · Net assets without donor restrictions

    beginning of year $2,106,753 · end of year $2,407,618

  • 28 · Net assets with donor restrictions

    beginning of year $738,073 · end of year $481,506

Mission and programs · 2023

Mission

TO PROMOTE THE ESTABLISHMENT AND OPERATION OF QUALITY CHARTER SCHOOLS THROUGH RESPONSIBLE OVERSIGHT IN THE PUBLIC INTEREST. NACSA SERVES THE EDUCATION AND RESOURCE NEEDS OF THE FULL RANGE OF CHARTERING AUTHORITIES ACROSS THE COUNTRY, WHOSE WORK IS VITAL TO ENHANCING EDUCATIONAL OPPORTUNITIES FOR STUDENTS AND SERVICING THE NEEDS OF PARENTS, EDUCATORS AND COMMUNITY LEADERS FOR GREATER EDUCATIONAL ACCOUNTABILITY OF OUR PUBLIC SCHOOLS.

Activities or mission (Part I)

PROMOTE ESTABLISHMENT AND OPERATION OF QUALITY CHARTER SCHOOLS THROUGH RESPONSIBLE OVERSIGHT IN THE PUBLIC INTEREST.

  • 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 $1,362,541

  • 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 $1,204,035 · Revenue $637,841

  • 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 $362,774 · Revenue $162,015

  • 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 $1,392,841 · Revenue $287,141

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Joseph Escobedo

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Ebony Lee

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Kathryn Mullen Upton

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5
  • Robbyn Wahby

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5
  • Sara Mead

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Steve Canavero

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Frederick Hess

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Elliot Smalley

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Kelli Peterson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Carlos Lejnieks

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Scott Bess

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Alison Bagg - Outgoing

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Mashea Ashton - Outgoing

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Scott Pearson - Outgoing

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Marcus Karega Rausch

    CEO

    Total calculated
    $339,768
    From this org
    $286,372
    From related orgs
    $0
    Other
    $53,396
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $286,028
    Bonus
    not reported
    Other
    $344
    Deferred
    $10,205
    Nontaxable benefits
    $43,191
    Filer's total
    $339,768
  • Brian Graham - Outgoing

    CFO

    Total calculated
    $175,229
    From this org
    $154,228
    From related orgs
    $0
    Other
    $21,001
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,018
    Bonus
    not reported
    Other
    $210
    Deferred
    $6,161
    Nontaxable benefits
    $14,840
    Filer's total
    $175,229
  • Guerschmide Saint-Ange - Chief

    OPERATING OF

    Total calculated
    $208,346
    From this org
    $159,716
    From related orgs
    $0
    Other
    $48,630
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,500
    Bonus
    not reported
    Other
    $216
    Deferred
    $6,691
    Nontaxable benefits
    $41,939
    Filer's total
    $208,346
  • Elisa Westapher - Chief Development

    & BUSINESS O

    Total calculated
    $207,680
    From this org
    $154,470
    From related orgs
    $0
    Other
    $53,210
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,175
    Bonus
    not reported
    Other
    $295
    Deferred
    $5,471
    Nontaxable benefits
    $47,739
    Filer's total
    $207,680
  • Veronica Brooks - Vp Of Policy

    INSTITUTIONA

    Total calculated
    $200,403
    From this org
    $161,002
    From related orgs
    $0
    Other
    $39,401
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,786
    Bonus
    not reported
    Other
    $216
    Deferred
    $6,522
    Nontaxable benefits
    $32,879
    Filer's total
    $200,403
  • Kristin Miller - Senior Partner

    CONSULTING S

    Total calculated
    $187,191
    From this org
    $159,227
    From related orgs
    $0
    Other
    $27,964
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,227
    Bonus
    not reported
    Other
    not reported
    Deferred
    $3,630
    Nontaxable benefits
    $24,334
    Filer's total
    $187,191
  • Courtney Hughley - Vp Of

    COMMUNICATIO

    Total calculated
    $168,119
    From this org
    $148,323
    From related orgs
    $0
    Other
    $19,796
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,131
    Bonus
    not reported
    Other
    $192
    Deferred
    $4,952
    Nontaxable benefits
    $14,844
    Filer's total
    $168,119
  • David Greenberg - Vp Of Authorizer

    LEARNING & D

    Total calculated
    $182,418
    From this org
    $133,620
    From related orgs
    $0
    Other
    $48,798
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,769
    Bonus
    not reported
    Other
    $851
    Deferred
    $5,670
    Nontaxable benefits
    $43,128
    Filer's total
    $182,418
  • Sean Conlan - Senior Director Of

    RESEARCH & E

    Total calculated
    $140,614
    From this org
    $120,735
    From related orgs
    $0
    Other
    $19,879
    Hours/week
    40

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 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 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

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 4
KRISTIN MILLER - SENIOR PARTNER 62,332 0 0

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
2023
Filed
30 January 2025
IRS schema version
2023v6.0
Source object
202500309349301620

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