Streamlined Sales Tax Governing Board Inc

Nonprofit profile at a glance

EIN
203518537
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Westby, WI, USA
Phone
6086346160
Rating confidence
Limited
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$1,143,768
Expenses
$1,192,239
Assets
$2,022,948
Liabilities
$369,412

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • BRIAN KENNEDY (PRESIDENT)
  • LANCE WILKINSON (1ST VICE PRESIDENT/ 2ND VICE PRESIDENT)
  • ADAM SMITH (2ND VICE PRESIDENT/DIRECTOR)
  • MICHAEL WALSH (IMMEDIATE PAST PRESIDENT/PRESIDENT)
  • TIM REED (DIRECTOR/IMMEDIATE PAST PRESIDENT)
  • CRAIG JOHNSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CRAIG JOHNSON (EXECUTIVE DIRECTOR): $183,938 total reported compensation
  • CHRISTIE COMANITA (DIRECTOR OF RESEARCH, STATE COMPLIANCE AND SPECIAL): $122,858 total reported compensation
  • JAMES ROMANO (TECHNOLOGY AND PROGRAMMING SPECIALIST): $106,766 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve sales tax administration accuracy and simplification by facilitating the adoption of a more uniform sales tax system in the states that are members of the governing board and to encourage states that are not members of the governing board to adopt or enact as many of the simplification and uniformity provisions as possible.

What it reported doing in 2024

Information exchange - the governing board manages a sales tax registration system, provides an official repository for documents relating to sales taxes, including state tax rate and boundary files, certificates of compliance for each state, taxability matrixes for each state, change requests between the states and the certified service providers, and facilitates information exchange between the states and the business community through its website.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.2%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 34.7%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $184K · 16 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.