ARKANSAS SCHOOL BOARDS ASSOCIATION

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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

1973

Legal Domicile

Principal Officer

SHANNON MOORE

Phone

5013721415

Tax Period

2024-07-01 to 2025-06-30

ARKANSAS SCHOOL BOARDS ASSOCIATION, founded in 1973, is a community nonprofit that reported $4.1M in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $3.8M left a modest 8% surplus.

Mission

THE MISSION OF ASBA IS TO PROMOTE STUDENT FOCUSED LEADERSHIP IN PUBLIC EDUCATION THROUGH TRAINING, ADVOCACY AND SERVICE FOR LOCAL BOARD MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $1,495,285 Revenue: $1,260,113

PROGRAMS AND NEW BOARD MEMBER WORKSHOPS FOR SCHOOL BOARD MEMBERS.

Program 2

Expenses: $125,320 Revenue: $47,475

TO PROVIDE AN ANNUAL STATEWIDE CONFERENCE FOR SCHOOL BOARD MEMBERS.

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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 $0

Program Service Revenue $1,307,588

Investment Income $274,567

Other Revenue $2,533,046

TOTAL REVENUE $4,115,201

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,677,809

Fundraising Expenses $0

Program Expenses $1,620,605

Other Expenses $1,100,852

TOTAL EXPENSES $3,778,661

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,115,201	$4,443,834	-0.1%
Expenses	$3,778,661	$3,921,434	0.0%
Net Income	$336,540	$522,400	-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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TONY PROTHRO	DIRECTOR	40.00	Highest	$280,000	$81,102	$361,102
SHANNON MOORE	EXECUTIVE DI	40.00	Highest	$160,109	$26,393	$186,502
KRISTEN GARNER	STAFF ATTORN	40.00	Highest	$130,971	$20,061	$151,032
TAMMIE REITENGER	BOARD DEV DI	40.00	Highest	$114,702	$32,195	$146,897
REBECCA WOODWARD	FINANCE DIRE	40.00	Highest	$124,076	$18,603	$142,679
KEITH BAKER	BOARD MEMBER	1.00	Director	$0	$0	$0
DEBRA BARNES	BOARD MEMBER	1.00	Director	$0	$0	$0
SHANE BELL	BOARD MEMBER	1.00	Director	$0	$0	$0
DONNA DUNLAP	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN GIBSON	BOARD MEMBER	1.00	Director	$0	$0	$0
CLINT HULL	BOARD MEMBER	1.00	Director	$0	$0	$0
CLINT HULL	AT-LARGE MEM	1.00	Director	$0	$0	$0
JASON JONES	BOARD MEMBER	1.00	Director	$0	$0	$0
NIKKI KING	PRESIDENT-EL	1.00	Officer Director	$0	$0	$0
DINO LENOX	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF LISENBEY	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
DORIS PARHAM	PRESIDENT	1.00	Officer Director	$0	$0	$0
GRAHAM PETERSON	BOARD MEMBER	1.00	Director	$0	$0	$0
CARL PUCKETT	BOARD MEMBER	1.00	Director	$0	$0	$0
JOE SHEPPARD	SECRETARY-TR	1.00	Officer Director	$0	$0	$0
RENEE SKINNER	BOARD MEMBER	1.00	Director	$0	$0	$0
SUZANNE SPIVEY	BOARD MEMBER	1.00	Director	$0	$0	$0
BETH ULRICH	BOARD MEMBER	1.00	Director	$0	$0	$0
TRACIS WARREN	VICE PRESIDE	1.00	Officer 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	$4,115,201	$3,778,661	$6,331,996	$336,540
2024	No data	No data	No data	No data
2023	$3,899,012	$3,523,140	$6,107,487	$375,872
2022	$3,384,831	$3,186,785	$5,583,884	$198,046
2021	$3,495,398	$3,044,103	$5,289,407	$451,295
2020	$3,131,970	$2,831,212	$5,177,683	$300,758
2019	$2,943,471	$2,777,896	$4,592,630	$165,575
2018	$2,897,239	$2,757,366	$4,346,276	$139,873