ASSOCIATION OF SCHOOL BUSINESS OFF… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1968

Legal Domicile

Principal Officer

KIM CRANSTON

Phone

5736447900

Tax Period

2024-07-01 to 2025-06-30

ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OF THE STATE OF MISSOURI, founded in 1968, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Expenses of $963K left a modest 10% surplus.

Mission

THE ORGANIZATION'S MISSION IS TO SUPPORT ITS MEMBERS BY PROVIDING PROFESSIONAL GROWTH AND NETWORKING OPPORTUNITIES.

Program Service Accomplishments

Program 1

THE SUPPORT STAFF PERSONNEL WORKSHOP IS DESIGNED FOR THE PEOPLE WHO ARE IN THE DAY TO DAY OPERATIONS OF THE SCHOOL DISTRICTS SUCH AS PAYROLL CLERKS, BOOKKEEPERS, SECRETARIES, AND HUMAN RESOURCE...

THE SUPPORT STAFF PERSONNEL WORKSHOP IS DESIGNED FOR THE PEOPLE WHO ARE IN THE DAY TO DAY OPERATIONS OF THE SCHOOL DISTRICTS SUCH AS PAYROLL CLERKS, BOOKKEEPERS, SECRETARIES, AND HUMAN RESOURCE PERSONNEL. THEY RECEIVE TRAINING IN THE LATEST LAWS AFFECTING SCHOOL DISTRICTS IN THEIR JOBS WITH PAYROLL, FINANCE, HUMAN RESOURCES, AND TECHNOLOGY.

Program 2

OUR SPRING CONFERENCE IS OUR LARGEST CONFERENCE OF THE YEAR. THE CONFERENCE OFFERS A VARIETY OF SESSIONS COVERING MANY SCHOOL OPERATION TOPICS SUCH AS ACCOUNTING, FINANCE, AUDITING, TECHNOLOGY...

OUR SPRING CONFERENCE IS OUR LARGEST CONFERENCE OF THE YEAR. THE CONFERENCE OFFERS A VARIETY OF SESSIONS COVERING MANY SCHOOL OPERATION TOPICS SUCH AS ACCOUNTING, FINANCE, AUDITING, TECHNOLOGY, TRANSPORTATION, LEGAL AND PAYROLL.

Program 3

MO ASBO ALSO OFFERS PROFESSIONAL CERTIFICATION FOR A SCHOOL BUSINESS SPECIALIST TO PROVIDE: ACCESS TO INFORMATION AND TRAINING THAT IS SPECIFIC TO MISSOURI LAW AND REGULATIONS; A BASE OF KNOWLEDGE...

MO ASBO ALSO OFFERS PROFESSIONAL CERTIFICATION FOR A SCHOOL BUSINESS SPECIALIST TO PROVIDE: ACCESS TO INFORMATION AND TRAINING THAT IS SPECIFIC TO MISSOURI LAW AND REGULATIONS; A BASE OF KNOWLEDGE FOR ALL SCHOOL BUSINESS OPERATIONS; ADVANCEMENT OF THE PROFESSIONALISM OF BUSINESS OFFICE SUPPORT STAFF IN MISSOURI SCHOOLS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $697,065

Program Service Revenue $310,289

Investment Income $58,735

Other Revenue $4,459

TOTAL REVENUE $1,070,548

Expense Breakdown

Grants Paid $4,000

Salaries & Benefits $462,648

Fundraising Expenses $0

Other Expenses $496,133

TOTAL EXPENSES $962,781

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,070,548	$1,004,880	+0.1%
Expenses	$962,781	$817,459	+0.2%
Net Income	$107,767	$187,421	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$134,362

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIM CRANSTON	EXECUTIVE DI	40.00	Officer	$132,262	$2,100	$134,362
LUKE BOYER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
CYNTHIA BYOUS	DIRECTOR	1.00	Director	$0	$0	$0
JORDAN DICKEY	DIRECTOR	1.00	Director	$0	$0	$0
GEOFF MACY	PRESIDENT	2.00	Officer Director	$0	$0	$0
EMILY MILLER	DIRECTOR	1.00	Director	$0	$0	$0
PAUL NORTHINGTON	DIRECTOR	1.00	Director	$0	$0	$0
STEVE SHELTON	PAS PRESIDEN	1.00	Director	$0	$0	$0
CINDY SULLIVANT	TREASURER	1.50	Officer Director	$0	$0	$0
JACQUELINE VERNON	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,070,548	$962,781	$1,452,210	$107,767
2024	$1,004,880	$817,459	$1,345,761	$187,421
2023	$930,195	$738,327	$1,156,803	$191,868
2022	$669,681	$626,191	$964,547	$43,490
2021	$548,830	$394,420	$922,852	$154,410
2020	$482,431	$435,036	$834,747	$47,395
2019	$683,228	$442,422	$724,218	$240,806

ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OF THE STATE OF MISSOURI