BETA

OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-12
IRS object ID
202433179349307518
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-12T16:13:36-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311577415PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1OLES AND ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12175 RIVERSIDE DRAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP432214077ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310912286EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO ASSOCIATION OF SCHOOL BUSINESSBusinessNameLine1Txt
Business Name Line2OFFICIALSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOHIOBusinessNameControlTxt
Phone6144319116PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line198 COMMERCE PARK DRIVEAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43082ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATIE JOHNSONPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6144319116PhoneNum
Signature2024-10-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN J OLESPreparerPersonNm
PTINP01524307PTIN
Phone6144870774PhoneNum
Preparation2024-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATIE JOHNSONPrincipalOfficerNm
Gross Receipts$6,098,079GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressOASBO-OHIO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1936FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionAN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body765VotingMembersGoverningBodyCnt
Voting Members Independent765VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers383TotalVolunteersCnt
Total Gross UBI$510TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,454,442PYProgramServiceRevenueAmt
CY Program Service Revenue$3,601,745CYProgramServiceRevenueAmt
PY Investment Income$101,238PYInvestmentIncomeAmt
CY Investment Income$241,454CYInvestmentIncomeAmt
PY Other Revenue$8,396PYOtherRevenueAmt
CY Other Revenue$6,292CYOtherRevenueAmt
PY Total Revenue$3,564,076PYTotalRevenueAmt
CY Total Revenue$3,849,491CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$7,852PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$14,615CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,423,869PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,294,917CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,507,817PYOtherExpensesAmt
CY Other Expenses$1,651,982CYOtherExpensesAmt
PY Total Expenses$2,939,538PYTotalExpensesAmt
CY Total Expenses$2,961,514CYTotalExpensesAmt
PY Revenues Less Expenses$624,538PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$887,977CYRevenuesLessExpensesAmt
Total Assets BOY$8,127,936TotalAssetsBOYAmt
Total Assets EOY$9,519,296TotalAssetsEOYAmt
Total Liabilities BOY$540,771TotalLiabilitiesBOYAmt
Total Liabilities EOY$522,991TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,587,165NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,996,305NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$817,558ExpenseAmt
Revenue$1,084,441RevenueAmt
DescANNUAL CONFERENCE & EXPO - PROVIDES AN OPPORTUNITY FOR SCHOOL BUSINESS OFFICIALS TO ATTEND ANY EDUCATIONAL OFFERINGS (TRACK SESSIONS) IN ORDER TO ADVANCE THEIR KNOWLEDGE AND EARN CONTINUING EDUCATION CREDIT. IT ALSO ALLOWS THEM THE OPPORTUNITY TO MEET POTENTIAL SCHOOL DISTRICT VENDORS AT THE EXPO.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$10,832ExpenseAmt
Revenue$1,279,668RevenueAmt
DescINITIATIVES - OASBO OFFERS MANY PROGRAMS AND SERVICES TAILORED TO MEET NEEDS OF SCHOOL DISTRICTS. OUR ULTIMATE GOAL IS TWOFOLD: TO SAVE SCHOOL DISTRICTS MONEY AND/OR TO MAXIMIZE SCHOOL DISTRICT DOLLARS FOR PURCHASES OF ESSENTIAL GOODS AND SERVICES. CALLED OUR "BENCHMARK PROGRAMS", OASBO HAS RESEARCHED AND SELECTED PROGRAMS AND SERVICES THAT PROVIDE COMPETITIVE PRICING AND EFFECTIVE SOLUTIONS FOR SCHOOL DISTRICTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$610,864ExpenseAmt
Revenue$275,801RevenueAmt
DescPROFESSIONAL DEVELOPMENT - OASBO SEMINARS AND LEADERSHIP CONFERENCE ARE CONDUCTED TO OFFER SCHOOL BUSINESS OFFICIALS OPPORTUNITIES TO ADVANCE THEIR KNOWLEDGE, LEARN EFFECTIVE SCHOOL BUSINESS MANAGEMENT SKILLS, AND TO EARN CONTINUING EDUCATION UNITS TOWARDS PROFESSIONAL LICENSE RENEWAL.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$502,168ExpenseAmt
Revenue$961,835RevenueAmt
DescMEMBERSHIP SERVICES - OASBO PROVIDES SUPPORT AND MAINTENANCE OF THE MEMBERSHIP DATA BASE AND WEBSITE. OASBO OFFERS PROFESSIONAL ASSISTANCE TO PROFESSIONAL MEMBERS WHO HAVE THE NEED TO SECURE LEGAL REPRESENTATIONS FOR A SCHOOL BUSINESS RELATED MATTER. PUBLICATIONS - OASBO PUBLISHES A QUARTERLY MAGAZINE TO KEEP MEMBERS UP TO DATE ON ISSUES RELATING TO SCHOOL BUSINESS MATTERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$502,168TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$961,835TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,941,422TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document42IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members765GoverningBodyVotingMembersCnt
Independent Voting Member765IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDEBORAH TRZECIAKPersonNm
Phone6144319116PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line198 COMMERCE PARK DRIVEAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43082ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JAMES ROWAN
FORMER EX. D40.00Yes (X)$216,053$0$75,796
KATIE JOHNSON
EXECUTIVE DI40.00Yes (X)$196,823$0$52,248
DEBORAH TRZECIAK
CFO40.00Yes (X)$116,199$0$39,930
KIM LAUGHERTY
COO40.00$124,234$0$27,928Yes (X)
KRISTINE BLIND
CENTRAL REGI0.29$0$0$0Yes (X)
JENNIFER BRUNS
NW REGIONAL0.29$0$0$0Yes (X)
JARED BUNTING
SE REGIONAL0.29$0$0$0Yes (X)
TAMMI COWELL
AT-LARGE FOO0.29$0$0$0Yes (X)
SCOTT GOODING
PRESIDENT1.00Yes (X)$0$0$0Yes (X)
CAJON KEETON
PAST PRESIDE0.33Yes (X)$0$0$0Yes (X)
CHRISTINE POETTER
SECRETARY/TR0.54Yes (X)$0$0$0Yes (X)
TODD PUSTER
PRESIDENT EL0.40Yes (X)$0$0$0Yes (X)
MEGHAN ROHDE
NE REGIONAL0.29$0$0$0Yes (X)
TERRAH STACY
SW REGIONAL0.29$0$0$0Yes (X)
JENNIFER SUDHOFF
AT-LARGE TRA0.29$0$0$0Yes (X)
CHAD WELKER
AT - LARGE B0.29$0$0$0Yes (X)
KENT ZEMAN
VICE PRESIDE0.40Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$653,309TotalReportableCompFromOrgAmt
Total Other Compensation$195,902TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BENCHMARK INITIATIVES$1,279,668$1,279,668
ANNUAL CONFERENCE & EXPO$1,084,441$1,084,441
MEMBERSHIP DUES$919,010$919,010
PROFESSIONAL DEVELOPMENT$275,801$275,801
PROG SERV FEES-PUBLICATION$29,585$29,585

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,240TotalRevenueColumnAmt
Related Or Exempt Func Income$12,730RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$510UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,601,745TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$158,400TotalRevenueColumnAmt
Exclusion$158,400ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,294,242SecuritiesAmt
Other$37,400OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,202,491SecuritiesAmt
Other$46,097OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$91,751SecuritiesAmt
Other-$8,697OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,054TotalRevenueColumnAmt
Related Or Exempt Func Income$83,054RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME$5,112$5,112
ASBO DUES$830$830
FACILITY RENTAL$350$350
FieldValueIRS element (for citing)
Other Revenue Total$6,292OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,849,491TotalRevenueColumnAmt
Related Or Exempt Func Income$3,684,639RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$510UnrelatedBusinessRevenueAmt
Exclusion$164,342ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$14,615TotalAmt
Program Services$14,615ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$457,637TotalAmt
Management And General$457,637ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$477,911TotalAmt
Program Services$415,515ProgramServicesAmt
Management And General$62,396ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$161,791TotalAmt
Program Services$68,183ProgramServicesAmt
Management And General$93,608ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$128,573TotalAmt
Program Services$54,184ProgramServicesAmt
Management And General$74,389ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$69,005TotalAmt
Program Services$29,081ProgramServicesAmt
Management And General$39,924ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$38,266TotalAmt
Program Services$27,917ProgramServicesAmt
Management And General$10,349ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,174TotalAmt
Program Services$14,718ProgramServicesAmt
Management And General$5,456ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$305,501TotalAmt
Program Services$222,880ProgramServicesAmt
Management And General$82,621ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$212,254TotalAmt
Program Services$202,690ProgramServicesAmt
Management And General$9,564ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$238,001TotalAmt
Program Services$212,804ProgramServicesAmt
Management And General$25,197ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$194,151TotalAmt
Program Services$157,692ProgramServicesAmt
Management And General$36,459ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,294TotalAmt
Program Services$5,563ProgramServicesAmt
Management And General$9,731ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$400,799TotalAmt
Program Services$384,258ProgramServicesAmt
Management And General$16,541ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$109,482TotalAmt
Program Services$71,163ProgramServicesAmt
Management And General$38,319ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,601TotalAmt
Program Services$6,857ProgramServicesAmt
Management And General$15,744ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$51,652$41,351$10,301
DUES AND AWARDS$34,926$5,183$29,743
OTHER$6,194$4,081$2,113
OTHER EXP - ADV.$2,687$2,687

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,961,514TotalAmt
Program Services$1,941,422ProgramServicesAmt
Management And General$1,020,092ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$221,010BOYAmt
EOY$236,584EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$652,064BOYAmt
EOY$754,109EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$180,932BOYAmt
EOY$186,054EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$134,079BOYAmt
EOY$151,356EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,187,044LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$510,420LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,804,637BOYAmt
EOY$1,676,624EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,096,484BOYAmt
EOY$2,812,559EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$3,036,864BOYAmt
EOY$3,702,010EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,866BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,127,936BOYAmt
EOY$9,519,296EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$258,528BOYAmt
EOY$237,745EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$242,665BOYAmt
EOY$264,292EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$39,578BOYAmt
EOY$20,954EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$540,771BOYAmt
EOY$522,991EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,587,165BOYAmt
EOY$8,996,305EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,587,165BOYAmt
EOY$8,996,305EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,127,936BOYAmt
EOY$9,519,296EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$887,977ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$523,163NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$2,000OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$919,010DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$180,974NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$157,261NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$338,235NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$56,152AggregateReportedDuesNtcAmt
Carried Over$282,083CarriedOverAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$539,537OtherCostOrOtherBasisAmt
Book Value$539,537BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,308,539OtherCostOrOtherBasisAmt
Depreciation$237,423DepreciationAmt
Book Value$1,071,116BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$272,546OtherCostOrOtherBasisAmt
Depreciation$252,857DepreciationAmt
Book Value$19,689BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$66,422OtherCostOrOtherBasisAmt
Depreciation$20,140DepreciationAmt
Book Value$46,282BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,676,624TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
BONDS$3,008,294F
EFT$693,716F
FieldValueIRS element (for citing)
Total Book Value Securities$3,702,010TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$20,954Amt
FieldValueIRS element (for citing)
Total Liability$20,954TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$4,372,654TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$523,163NetUnrealizedGainsInvstAmt
Revenue Not Reported$523,163RevenueNotReportedAmt
Revenue Subtotal$3,849,491RevenueSubtotalAmt
Total Revenue Per Form990$3,849,491TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,961,514TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,961,514ExpensesSubtotalAmt
Total Expenses Per Form990$2,961,514TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
JAMES ROWAN
FORMER EX. DIRECTOR$216,053$41,266$34,530$291,849
KATIE JOHNSON
EXECUTIVE DIRECTOR$196,823$37,593$14,655$249,071
DEBORAH TRZECIAK
CFO$116,199$22,194$17,736$156,129
KIM LAUGHERTY
COO$124,234$23,729$4,199$152,162

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DMEMBERSHIP SERVICES - OASBO PROVIDES SUPPORT AND MAINTENANCE OF THE MEMBERSHIP DATA BASE AND WEBSITE. OASBO OFFERS PROFESSIONAL ASSISTANCE TO PROFESSIONAL MEMBERS WHO HAVE THE NEED TO SECURE LEGAL REPRESENTATIONS FOR A SCHOOL BUSINESS RELATED MATTER. PUBLICATIONS - OASBO PUBLISHES A QUARTERLY MAGAZINE TO KEEP MEMBERS UP TO DATE ON ISSUES RELATING TO SCHOOL BUSINESS MATTERS.
FORM 990, PAGE 6, PART VI, LINE 6YES
FORM 990, PAGE 6, PART VI, LINE 7AYES
FORM 990, PAGE 6, PART VI, LINE 7BYES
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE RETURN IS REVIEWED BY THE AUDIT COMMITTEE AND APPROVED AT THE BOARD OF DIRECTORS MEETING.
FORM 990, PAGE 6, PART VI, LINE 12CTO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH NOT-FOR- PROFIT PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASSED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATION CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER NOT-FOR-PROFIT PRUPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFITS OR IN AAN EXCESS BENEFIT TRANSACTION.
FORM 990, PAGE 6, PART VI, LINE 15AX
FORM 990, PAGE 6, PART VI, LINE 15BTHE EXECUTIVE DIRECTOR WILL REVIEW THE CFO AND DEPUTY EXECUTIVE DIRECTOR COMPENSATION ANNUALLY AS PART OF THE EVAUATION PROCESS. THE EXECUTIVE DIRECTOR MAY CONSIDER SALARY SURVEYS PROVIDED BY THE MIDWEST ASBO AFFILIATES, BASA, OSBA, OSAE, AND ASAE IN CONDSIDERING SALARY RECOMMENDATIONS. FINAL DETERMINATION OF THE CFO COMPENSATION WILL BE MADE BY THE OASBO BOARD OF DIRECTORS BASED ON RECOMMENDATION OF THE EXECUTIVE DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 19OASBO'S CONSTITUTION, BY-LAWS AND STRATEGIC PLANS ARE POSTED ON THEIR WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE VIA THE SBO QUARTERLY MAGAZINE AND ON THE "MEMBERS ONLY" PART OF THE WEBSITE.
FORM 990, PART IX, LINE 11GPROFESSIONAL FEES - OTHER 222,880 82,621 0 -8,491 0 0 ADVERTISING PROFESSIONAL FEES 8,491 0 0 TOTAL 222,880 82,621 0
FORM 990, PART XI, LINE 9TRANSITION ADJUSTMENT -2,000

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