OHIO SCHOOL BOARDS ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- OHIO SCHOOL BOARDS ASSOCIATION (EIN 31-4414897)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202343189349301739
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T08:09:35-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271490692 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIDWELL GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4249 EASTON WAY STE 210 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314414897 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SCHOOL BOARDS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 6145404000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 NORTH HIGH STREET 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 432356481 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALLISON MORRIS | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 6145404000 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ALLISON | PersonFirstNm |
| Person Last | MORRIS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TODD FENTRESS CPA | PreparerPersonNm |
| PTIN | P01242481 | PTIN |
| Phone | 6145281440 | PhoneNum |
| Preparation | 2023-11-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD C LEWIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 NORTH HIGH STREET 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 432356481 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,789,402 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OHIOSCHOOLBOARDS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | OHIO SCHOOL BOARDS ASSOCIATION LEADS THE WAY TO EDUCATIONAL EXCELLENCE BY SERVING OHIO'S PUBLIC SCHOOL BOARD MEMBERS AND THE DIVERSE DISTRICTS THEY REPRESENT THROUGH SUPERIOR SERVICE, UNWAVERING ADVOCACY, AND CREATIVE SOLUTIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 52 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $226,483 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $128,285 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,972,784 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,071,807 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,679,712 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,200,821 | CYProgramServiceRevenueAmt |
| PY Investment Income | $700,606 | PYInvestmentIncomeAmt |
| CY Investment Income | $441,835 | CYInvestmentIncomeAmt |
| PY Other Revenue | $915,954 | PYOtherRevenueAmt |
| CY Other Revenue | $972,107 | CYOtherRevenueAmt |
| PY Total Revenue | $9,269,056 | PYTotalRevenueAmt |
| CY Total Revenue | $9,686,570 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $35,056 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $18,821 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $17,411 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,064,328 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,896,826 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,822,587 | PYOtherExpensesAmt |
| CY Other Expenses | $3,331,428 | CYOtherExpensesAmt |
| PY Total Expenses | $7,908,736 | PYTotalExpensesAmt |
| CY Total Expenses | $8,280,721 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,360,320 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,405,849 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,022,558 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,998,248 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,272,645 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,231,217 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,749,913 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,767,031 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OHIO SCHOOL BOARDS ASSOCIATION LEADS THE WAY TO EDUCATIONAL EXCELLENCE BY SERVING OHIO'S PUBLIC SCHOOL BOARD MEMBERS AND THE DIVERSE DISTRICTS THEY REPRESENT THROUGH SUPERIOR SERVICE, UNWAVERING ADVOCACY, AND CREATIVE SOLUTIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,640,646 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,901,669 | RevenueAmt |
| Desc | CONSULTING SERVICES TO ASSIST SCHOOL BOARDS IN LABOR NEGOTIATIONS, EXECUTIVE SEARCHES, LABOR CONTRACT ANALYSIS, POLICY DEVELOPMENT, STRATEGIC PLANNING AND WITH OTHER ASPECTS OF SCHOOL DISTRICT MANAGEMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,593,227 | ExpenseAmt |
| Grant | $35,056 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | MEMBER SERVICES INCLUDE PROVIDING LEGAL AND LEGISLATIVE INFORMATION, REGIONAL EVENTS, ADVISORY NETWORK GROUPS, INFORMATIONAL BROCHURES, WEBINARS AND OTHER RELATED ACTIVITIES FOR SCHOOL LEADERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,544,517 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,431,152 | RevenueAmt |
| Desc | ANNUAL CONFERENCE, WORKSHOPS, SEMINARS AND CUSTOM INSERVICES TO TRAIN MEMBERS ON VARIOUS SUBJECTS PERTAINING TO SCHOOL BOARD LEADERSHIP, SCHOOL DISTRICT MANAGEMENT AND RELATED RESPONSIBILITIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,020,862 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $753,049 | RevenueAmt |
| Desc | ALL OTHER - PUBLICATIONS/SUBSCRIPTIONS, MERCHANDISE, ROYALTIES AND ADMINISTRATIVE | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,020,862 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $753,049 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $5,799,252 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 52 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALLISON MORRIS | PersonNm |
| Phone | 6145404000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 NORTH HIGH STREET SUITE 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43235 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (41 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ROBERT M HEARD SR | ||||||||
| PRESIDENT | 7.00 | 1.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE VARWIG | ||||||||
| PRESIDENT-ELECT | 7.00 | 1.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LEE SCHREINER | ||||||||
| IMMEDIATE PAST PRESIDENT | 7.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RENDA M CLINE | ||||||||
| EXECUTIVE COMMITTEE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY GIBSON | ||||||||
| EXECUTIVE COMMITTEE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SALLY S GREEN | ||||||||
| EXECUTIVE COMMITTEE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROL-ANN MOLNAR | ||||||||
| EXECUTIVE COMMITTEE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ED PENROD | ||||||||
| EXECUTIVE COMMITTEE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER ADAIR | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGUERITE BENNETT | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY CALDWELL | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MINDY PATRICK | ||||||||
| TRUSTEE UNTIL 5/1/22 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TINA D PIERCE | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LESLIE SCHNEIDER | ||||||||
| TRUSTEE UNTIL 3/28/22 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRUCE ALEXANDER | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ALBERT HABERSTROH | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSIE LAWSON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG G STUART | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA THOMAS | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CINDY ERICKSON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN LANDIN | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS PATTERSON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BOB VASQUEZ | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER WIDMAN | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY PAT HANSON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KIM HARLESS | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| AMY KISSINGER | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY CLEVELAND | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BOBBIE GRICE | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROLYN L JONES | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LYNDA O'CONNOR | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DARRELL THOMAS | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS E LONG | ||||||||
| TRUSTEE BEGINNING 4/1/22 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LIBBY WALLICK | ||||||||
| TRUSTEE BEGINNING 9/13/22 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD C LEWIS | ||||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 2.10 | Yes (X) | $270,348 | $0 | $98,097 | ||
| ALLISON MORRIS | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 0.00 | Yes (X) | $168,326 | $0 | $47,174 | ||
| KATHRYNE MCFARLAND | ||||||||
| DEPUTY CHIEF EXECUTIVE | 40.00 | 0.00 | $174,835 | $0 | $60,635 | Yes (X) | ||
| SARA CLARK | ||||||||
| CHIEF LEGAL COUNSEL | 40.00 | 0.00 | $153,853 | $0 | $36,144 | Yes (X) | ||
| JEFFERY CHAMBERS | ||||||||
| DIRECTOR OF COMMUNICATION SERVICES | 40.00 | 0.00 | $148,768 | $0 | $45,614 | Yes (X) | ||
| CHERYL RYAN | ||||||||
| DIRECTOR OF BOARD AND MANAGEMENT SERVICES | 40.00 | 0.00 | $137,470 | $0 | $58,558 | Yes (X) | ||
| JENNIFER HOGUE | ||||||||
| DIRECTOR OF LEGISLATIVE SERVICES | 40.00 | 0.00 | $128,895 | $0 | $26,061 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,182,495 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $372,283 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DILIGENT CORPORATION | |||||
| 1111 19TH STREET NW 9TH FLOOR | WASHINGTON | DC | 20036 | PAPERLESS GOVERNANCE AND POLICY SOLUTION | $1,106,599 |
| LEVY RESTAURANT | |||||
| 980 NORTH MICHIGAN AVE | CHICAGO | IL | 606114501 | FOOD AND BEVERAGE SERVICE AT ANNUAL CONF | $109,719 |
| THE WATKINS PRINTING COMPANY | |||||
| 1401 EAST 17TH AVE | COLUMBUS | OH | 43211 | PUBLICATION PRINTING | $104,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $4,071,807 | MembershipDuesAmt |
| Total Contributions | $4,071,807 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| TRAINING/CONFERENCES | 561000 | $2,068,362 | $1,431,152 | $2,657 | $634,553 |
| CONSULTING SERVICES | 541610 | $1,901,669 | $1,901,669 | ||
| PUBLICATIONS | 513190 | $194,240 | $127,047 | $67,193 | |
| MEMBER SERVICES | 611710 | $36,550 | $240 | $36,310 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,200,821 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $200,841 | TotalRevenueColumnAmt |
| Exclusion | $200,841 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $526,300 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $526,300 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $363,794 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $174,082 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $189,712 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $189,712 | TotalRevenueColumnAmt |
| Exclusion | $189,712 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,128,370 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,887,035 | SecuritiesAmt |
| Other | $341 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $241,335 | SecuritiesAmt |
| Other | -$341 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $240,994 | TotalRevenueColumnAmt |
| Exclusion | $240,994 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $65,948 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $41,374 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,574 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,574 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ENDORSED PROGRAMS | 541900 | $142,173 | $142,173 | |
| ADMIN REVENUE | 561000 | $75,128 | $75,128 | |
| INSURANCE AGENCY | 524113 | $14,220 | $14,220 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $231,521 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,686,570 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,085,870 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $226,483 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,302,410 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,056 | TotalAmt |
| Program Services | $35,056 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,411 | TotalAmt |
| Program Services | $17,411 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $571,709 | TotalAmt |
| Program Services | $358,711 | ProgramServicesAmt |
| Management And General | $212,998 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,138,689 | TotalAmt |
| Program Services | $2,041,131 | ProgramServicesAmt |
| Management And General | $1,097,558 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $498,293 | TotalAmt |
| Program Services | $322,939 | ProgramServicesAmt |
| Management And General | $175,354 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,502 | TotalAmt |
| Program Services | $274,282 | ProgramServicesAmt |
| Management And General | $146,220 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $267,633 | TotalAmt |
| Program Services | $173,253 | ProgramServicesAmt |
| Management And General | $94,380 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,684 | TotalAmt |
| Program Services | $2,939 | ProgramServicesAmt |
| Management And General | $37,745 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,560 | TotalAmt |
| Management And General | $34,560 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,278 | TotalAmt |
| Management And General | $40,278 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,260 | TotalAmt |
| Program Services | $14,260 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,895 | TotalAmt |
| Program Services | $126,194 | ProgramServicesAmt |
| Management And General | $82,701 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,660 | TotalAmt |
| Program Services | $28,189 | ProgramServicesAmt |
| Management And General | $16,471 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,254 | TotalAmt |
| Program Services | $216,028 | ProgramServicesAmt |
| Management And General | $126,226 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,020 | TotalAmt |
| Program Services | $29,649 | ProgramServicesAmt |
| Management And General | $49,371 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $815,463 | TotalAmt |
| Program Services | $791,660 | ProgramServicesAmt |
| Management And General | $23,803 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,071 | TotalAmt |
| Program Services | $151,201 | ProgramServicesAmt |
| Management And General | $147,870 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,537 | TotalAmt |
| Program Services | $2,132 | ProgramServicesAmt |
| Management And General | $17,405 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONSULTING SERVICES | $1,085,911 | $1,085,911 | |
| ADMINISTRATIVE | $151,589 | $151,589 | |
| PUBLICATIONS & MERCH. | $105,770 | $105,770 | |
| OTHER MEMBER SERVICES | $22,536 | $22,536 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,940 | TotalAmt |
| Management And General | $26,940 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,280,721 | TotalAmt |
| Program Services | $5,799,252 | ProgramServicesAmt |
| Management And General | $2,481,469 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,166 | BOYAmt |
| EOY | $71,294 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,276,711 | BOYAmt |
| EOY | $5,720,479 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,848 | BOYAmt |
| EOY | $648,520 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,639 | BOYAmt |
| EOY | $14,203 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650,470 | BOYAmt |
| EOY | $766,697 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,703,819 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,978,169 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,809,771 | BOYAmt |
| EOY | $3,725,650 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,677,853 | BOYAmt |
| EOY | $7,951,305 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,100 | BOYAmt |
| EOY | $100,100 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,022,558 | BOYAmt |
| EOY | $18,998,248 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $606,765 | BOYAmt |
| EOY | $307,789 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,665,880 | BOYAmt |
| EOY | $1,923,428 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,272,645 | BOYAmt |
| EOY | $2,231,217 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,749,913 | BOYAmt |
| EOY | $16,767,031 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,749,913 | BOYAmt |
| EOY | $16,767,031 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,022,558 | BOYAmt |
| EOY | $18,998,248 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,405,849 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,388,731 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $12,928 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | KIDS PAC WAS ESTABLISHED BY THE OSBA EXECUTIVE COMMITTEE TO GIVE SCHOOL BOARD MEMBERS THE OPPORTUNITY TO BELONG TO A POLITICAL ACTION COMMITTEE WHOSE MEMBERSHIP WAS AWARE OF THE PROBLEMS FACING BOARDS OF EDUCATION AND WHOSE GOALS WERE AIMED AT DEALING WITH THOSE ISSUES. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $386,627 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $730,792 | OtherCostOrOtherBasisAmt |
| Book Value | $1,117,419 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,422,116 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,688,045 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,364,903 | DepreciationAmt |
| Book Value | $1,745,258 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $222,051 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $844,446 | OtherCostOrOtherBasisAmt |
| Depreciation | $573,723 | DepreciationAmt |
| Book Value | $492,774 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,305,345 | OtherCostOrOtherBasisAmt |
| Depreciation | $961,195 | DepreciationAmt |
| Book Value | $344,150 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $104,397 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,348 | DepreciationAmt |
| Book Value | $26,049 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,725,650 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(4) OF THE INTERNAL REVENUE CODE (THE CODE). THE ASSOCIATION IS SUBJECT TO FEDERAL INCOME TAXES ON INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE, INCLUDING ADVERTISING, ELECTRICITY POOLING AND THE AGENCY. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, UNRELATED BUSINESS INCOME TAX AMOUNTED TO APPROXIMATELY $26,900 AND $28,500, RESPECTIVELY. OSBASF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE CODE. SCHOOLPOOL, INC. IS NOT EXEMPT FROM FEDERAL INCOME TAX. THERE WAS NO FEDERAL TAX EXPENSE FOR SCHOOLPOOL, INC. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE AGENCY IS A SINGLE MEMBER LIMITED LIABILITY COMPANY AND IS NOT SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION, AS THE SOLE MEMBER, REPORTS THE ACTIVITY OF THE AGENCY AS UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION HAS NOT RECORDED A RESERVE FOR ANY TAX POSITIONS FOR WHICH THE ULTIMATE DEDUCTIBILITY IS HIGHLY CERTAIN, BUT FOR WHICH THERE IS UNCERTAINTY ABOUT THE TIMING OF SUCH DEDUCTIBILITY. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE ASSOCIATION FILES TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. THE ASSOCIATION FILES FORMS 990 AND 990T IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SCHOOL BOARDS ASSOCIATION SCHOLARSHIP FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 NORTH HIGH STREET | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43235 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 814076301 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $35,056 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | TO PROVIDE SCHOLARSHIPS AND EDUCATIONAL SUPPLY AND BOOK GRANTS TO COLLEGE-BOUND STUDENTS. THE SCHOLARSHIPS ARE AWARDED TO STUDENTS FOR TUITION AT AN ACCREDITED COLLEGE/UNIVERSITY. THE EDUCATIONAL SUPPLY AND BOOK GRANTS ARE AWARDED TO COLLEGE-BOUND STUDENTS TO HELP DEFRAY THE COST OF BOOKS AND MATERIALS NEEDED FOR COLLEGE/UNIVERSITY CLASSES AT AN ACCREDITED INSTITUTION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TO PROVIDE SCHOLARSHIPS AND EDUCATIONAL SUPPLY AND BOOK GRANTS TO COLLEGE-BOUND STUDENTS. THE SCHOLARSHIPS ARE AWARDED TO STUDENTS FOR TUITION AT AN ACCREDITED COLLEGE/UNIVERSITY. THE EDUCATIONAL SUPPLY AND BOOK GRANTS ARE AWARDED TO COLLEGE-BOUND STUDENTS TO HELP DEFRAY THE COST OF BOOKS AND MATERIALS NEEDED FOR COLLEGE/UNIVERSITY CLASSES AT AN ACCREDITED INSTITUTION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD C LEWIS | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $239,188 | $0 | $19,135 | $0 | $12,025 | $0 | $46,402 | $0 | $51,695 | $0 | $368,445 | $0 | $0 | $0 |
| KATHRYNE MCFARLAND | ||||||||||||||
| DEPUTY CHIEF EXECUTIVE | $169,196 | $0 | $5,076 | $0 | $563 | $0 | $32,824 | $0 | $27,811 | $0 | $235,470 | $0 | $0 | $0 |
| ALLISON MORRIS | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $163,218 | $0 | $4,897 | $0 | $211 | $0 | $31,664 | $0 | $15,510 | $0 | $215,500 | $0 | $0 | $0 |
| CHERYL RYAN | ||||||||||||||
| DIRECTOR OF BOARD AND MANAGEMENT SER | $132,320 | $0 | $3,970 | $0 | $1,180 | $0 | $25,670 | $0 | $32,888 | $0 | $196,028 | $0 | $0 | $0 |
| JEFFERY CHAMBERS | ||||||||||||||
| DIRECTOR OF COMMUNICATION SERVICES | $143,166 | $0 | $4,295 | $0 | $1,307 | $0 | $27,774 | $0 | $17,840 | $0 | $194,382 | $0 | $0 | $0 |
| SARA CLARK | ||||||||||||||
| CHIEF LEGAL COUNSEL | $149,169 | $0 | $4,475 | $0 | $209 | $0 | $28,939 | $0 | $7,205 | $0 | $189,997 | $0 | $0 | $0 |
| JENNIFER HOGUE | ||||||||||||||
| DIRECTOR OF LEGISLATIVE SERVICES | $124,967 | $0 | $3,761 | $0 | $167 | $0 | $24,244 | $0 | $1,817 | $0 | $154,956 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ACCORDING TO OSBA'S CONSTITUTION, OHIO'S CITY, EXEMPTED VILLAGE, LOCAL AND JOINT VOCATIONAL SCHOOL DISTRICT BOARDS OF EDUCATION, EDUCATIONAL SERVICE CENTER GOVERNING BOARDS AND THE STATE BOARD OF EDUCATION ARE ELIGIBLE FOR MEMBERSHIP IN OSBA. THESE ENTITIES SHALL BECOME MEMBERS UPON PAYMENT OF DUES. EACH MEMBER BOARD SHALL BE ENTITLED TO APPOINT ONE OF ITS MEMBERS AS A DELEGATE TO THE ANNUAL BUSINESS MEETING OR OTHER CALLED MEETING OF THE ASSOCIATION WITH THE POWER TO VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | TRUSTEES ARE SELECTED BY A VOTE OF REGIONAL COMMITTEES OF SCHOOL BOARD MEMBERS. THE ASSOCIATION'S PRESIDENT-ELECT IS VOTED IN BY A DELEGATE ASSEMBLY CONSISTING OF ONE BOARD MEMBER FROM EACH MEMBER SCHOOL DISTRICT. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE BYLAWS, CONSTITUTION AND LEGISLATIVE PLATFORM MUST BE APPROVED BY THE DELEGATE ASSEMBLY AT THE ANNUAL BUSINESS MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORMAL ACTION IS TAKEN TO APPROVE THE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | TRUSTEES UPDATE THEIR WRITTEN DISCLOSURE AT LEAST ANNUALLY IN FEBRUARY. THEY ARE INSTRUCTED AT EACH MEETING TO COMPLETE A NEW DISCLOSURE FORM IF ANY CHANGES OCCURRED SINCE FEBRUARY. A COPY OF THE FORM IS INCLUDED IN THEIR GOVERNANCE MANUAL. AS PUBLIC OFFICIALS, THEY FULLY UNDERSTAND THE NEED FOR DISCLOSURE. |
| FORM 990, PART VI, SECTION B, LINE 15 | A FORMAL COMPENSATION STUDY WAS COMPLETED IN 2021 BY AN OUTSIDE CONSULTANT. HE COMPARED SALARIES OF OTHER SCHOOL BOARDS ASSOCIATIONS, NON-PROFIT ENTITIES AND BUSINESSES OF A SIMILAR SIZE, BUDGET AND GEOGRAPHIC AREA. THIS WAS DONE FOR ALL POSITIONS IN THE ASSOCIATION. THE MARKET VALUE COMPENSATION STUDY WAS THE BASIS OF A FORMALIZED GRADE SALARY STRUCTURE. ANNUALLY, THE SALARY STRUCTURE IS REVIEWED AND POSSIBLY REVISED BASED ON INCREASES OR DECREASES IN THE COST OF LIVING INDEX. FULL COMPENSATION STUDIES WILL GENERALLY BE CONDUCTED EVERY FIVE YEARS. |
| FORM 990, PART VI, SECTION C, LINE 19 | IN ACCORDANCE WITH THE PROVISIONS OF IRC SECTION 6104, MEMBERS OF THE PUBLIC CAN REQUEST COPIES OF THE ORGANIZATION'S FORM 990 BY CONTACTING OSBA IN PERSON OR IN WRITING. THERE IS NO CHARGE FOR ONE COPY OF THE 990. THE 990 IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OSBA INSURANCE AGENCY LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 NORTH HIGH STREET SUITE 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43235 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263448020 | EIN |
| Primary Activities | INSURANCE AGENT FOR SCHOOL DISTRICT AND BOARD MEMBER PROGRAMS | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | $14,220 | TotalIncomeAmt |
| End Of Year Assets | $74,878 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SCHOOL BOARDS ASSOCIATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| OHIO SCHOOL BOARDS ASSOCATION LEGAL ASSISTANCE FUND | ||||||||||
| 8050 NORTH HIGH STREET SUITE 100 | COLUMBUS | OH | 43235 | 310934576 | PROVIDE SUPPORT & ASSISTANCE TO SCHOOL DISTRICTS WITH LEGAL ISSUES | OH | 501(C)(4) | OHIO SCHOOL BOARDS ASSOCIATION | 0 | |
| OHIO SCHOOL BOARDS ASSOCATION GROUP HEALTH PLAN TRUST | ||||||||||
| 8050 NORTH HIGH STREET SUITE 100 | COLUMBUS | OH | 43235 | 271428733 | PROVIDE PAYMENT FOR POST-RETIREMENT HEALTH CARE BENEFITS | OH | 501(C)(9) | OHIO SCHOOL BOARDS ASSOCIATION | 0 | |
| OHIO SCHOOL BOARDS ASSOCATION INSURANCE TRUST | ||||||||||
| 8050 NORTH HIGH STREET SUITE 100 | COLUMBUS | OH | 43235 | 316190360 | INSURANCE TRUST FUND FOR SCHOOL DISTRICT PROGRAMS (INACTIVE IN 2008) | OH | 501(C)(9) | OHIO SCHOOL BOARDS ASSOCIATION | 0 | |
| OHIO SCHOOL BOARDS ASSOCIATION SCHOLARSHIP FOUNDATION | ||||||||||
| 8050 NORTH HIGH STREET SUITE 100 | COLUMBUS | OH | 43235 | 814076301 | PROVIDE FINANCIAL SUPPORT FOR ELIGIBLE PARTIES WITHIN OH PUBLIC SCHOOL DIST. | OH | 501(C)(3) | OHIO SCHOOL BOARDS ASSOCIATION | Yes (1) | LINE 10 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHOOLPOOL INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 NORTH HIGH STREET SUITE 100 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43235 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311724491 | EIN |
| Primary Activities | SOFTWARE AS A SERVICE | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SCHOOL BOARDS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$18,774 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $151,910 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SCHOOL BOARDS ASSOCATION GROUP HEALTH PLAN TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $68,533 | InvolvedAmt |
| Method Of Amount Determination | POST RETIREMENT BENEFIT PAYMENTS | MethodOfAmountDeterminationTxt |
Comments