2023-11-14T08:09:35-06:00 2022-12-31 271490692 TIDWELL GROUP LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2022-01-01 314414897 OHIO SCHOOL BOARDS ASSOCIATION OHIO 6145404000 8050 NORTH HIGH STREET 100 COLUMBUS OH 432356481 ALLISON MORRIS CHIEF FINANCIAL OFFICER 6145404000 2023-11-13 1 ALLISON MORRIS 999009999 0 TODD FENTRESS CPA P01242481 6145281440 2023-11-13 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD C LEWIS 8050 NORTH HIGH STREET 100 COLUMBUS OH 432356481 11789402 0 X WWW.OHIOSCHOOLBOARDS.ORG X 1955 OH 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. 32 32 52 200 226483 128285 3972784 4071807 3679712 4200821 700606 441835 915954 972107 9269056 9686570 3000 35056 18821 17411 5064328 4896826 0 0 0 2822587 3331428 7908736 8280721 1360320 1405849 19022558 18998248 2272645 2231217 16749913 16767031 X 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. 0 0 1640646 0 1901669 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. 1593227 35056 0 MEMBER SERVICES INCLUDE PROVIDING LEGAL AND LEGISLATIVE INFORMATION, REGIONAL EVENTS, ADVISORY NETWORK GROUPS, INFORMATIONAL BROCHURES, WEBINARS AND OTHER RELATED ACTIVITIES FOR SCHOOL LEADERS. 1544517 0 1431152 ANNUAL CONFERENCE, WORKSHOPS, SEMINARS AND CUSTOM INSERVICES TO TRAIN MEMBERS ON VARIOUS SUBJECTS PERTAINING TO SCHOOL BOARD LEADERSHIP, SCHOOL DISTRICT MANAGEMENT AND RELATED RESPONSIBILITIES. 1020862 0 753049 ALL OTHER - PUBLICATIONS/SUBSCRIPTIONS, MERCHANDISE, ROYALTIES AND ADMINISTRATIVE 1020862 0 753049 5799252 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 21 0 1 52 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 32 32 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ALLISON MORRIS 6145404000 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 ROBERT M HEARD SR PRESIDENT 7.00 1.10 X X 0 0 0 CHRISTINE VARWIG PRESIDENT-ELECT 7.00 1.10 X X 0 0 0 LEE SCHREINER IMMEDIATE PAST PRESIDENT 7.00 0.00 X X 0 0 0 RENDA M CLINE EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 TERRY GIBSON EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 SALLY S GREEN EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 CAROL-ANN MOLNAR EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 ED PENROD EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 JENNIFER ADAIR TRUSTEE 2.00 0.00 X 0 0 0 MARGUERITE BENNETT TRUSTEE 2.00 0.00 X 0 0 0 ANTHONY CALDWELL TRUSTEE 2.00 0.00 X 0 0 0 MINDY PATRICK TRUSTEE UNTIL 5/1/22 2.00 0.00 X 0 0 0 TINA D PIERCE TRUSTEE 2.00 0.00 X 0 0 0 LESLIE SCHNEIDER TRUSTEE UNTIL 3/28/22 2.00 0.00 X 0 0 0 BRUCE ALEXANDER TRUSTEE 2.00 0.00 X 0 0 0 ALBERT HABERSTROH TRUSTEE 2.00 0.00 X 0 0 0 SUSIE LAWSON TRUSTEE 2.00 0.00 X 0 0 0 DOUG G STUART TRUSTEE 2.00 0.00 X 0 0 0 LISA THOMAS TRUSTEE 2.00 0.00 X 0 0 0 CINDY ERICKSON TRUSTEE 2.00 0.00 X 0 0 0 KEVIN LANDIN TRUSTEE 2.00 0.00 X 0 0 0 THOMAS PATTERSON TRUSTEE 2.00 0.00 X 0 0 0 BOB VASQUEZ TRUSTEE 2.00 0.00 X 0 0 0 CHRISTOPHER WIDMAN TRUSTEE 2.00 0.00 X 0 0 0 MARY PAT HANSON TRUSTEE 2.00 0.00 X 0 0 0 KIM HARLESS TRUSTEE 2.00 0.00 X 0 0 0 AMY KISSINGER TRUSTEE 2.00 0.00 X 0 0 0 MARY CLEVELAND TRUSTEE 2.00 0.00 X 0 0 0 BOBBIE GRICE TRUSTEE 2.00 0.00 X 0 0 0 CAROLYN L JONES TRUSTEE 2.00 0.00 X 0 0 0 LYNDA O'CONNOR TRUSTEE 2.00 0.00 X 0 0 0 DARRELL THOMAS TRUSTEE 2.00 0.00 X 0 0 0 DENNIS E LONG TRUSTEE BEGINNING 4/1/22 2.00 0.00 X 0 0 0 LIBBY WALLICK TRUSTEE BEGINNING 9/13/22 2.00 0.00 X 0 0 0 RICHARD C LEWIS CHIEF EXECUTIVE OFFICER 40.00 2.10 X 270348 0 98097 ALLISON MORRIS CHIEF FINANCIAL OFFICER 40.00 0.00 X 168326 0 47174 KATHRYNE MCFARLAND DEPUTY CHIEF EXECUTIVE 40.00 0.00 X 174835 0 60635 SARA CLARK CHIEF LEGAL COUNSEL 40.00 0.00 X 153853 0 36144 JEFFERY CHAMBERS DIRECTOR OF COMMUNICATION SERVICES 40.00 0.00 X 148768 0 45614 CHERYL RYAN DIRECTOR OF BOARD AND MANAGEMENT SERVICES 40.00 0.00 X 137470 0 58558 JENNIFER HOGUE DIRECTOR OF LEGISLATIVE SERVICES 40.00 0.00 X 128895 0 26061 1182495 0 372283 10 0 1 0 DILIGENT CORPORATION 1111 19TH STREET NW 9TH FLOOR WASHINGTON DC 20036 PAPERLESS GOVERNANCE AND POLICY SOLUTION 1106599 LEVY RESTAURANT 980 NORTH MICHIGAN AVE CHICAGO IL 606114501 FOOD AND BEVERAGE SERVICE AT ANNUAL CONF 109719 THE WATKINS PRINTING COMPANY 1401 EAST 17TH AVE COLUMBUS OH 43211 PUBLICATION PRINTING 104344 3 4071807 4071807 TRAINING/CONFERENCES 561000 2068362 1431152 2657 634553 CONSULTING SERVICES 541610 1901669 1901669 PUBLICATIONS 513190 194240 127047 67193 MEMBER SERVICES 611710 36550 240 36310 4200821 200841 200841 526300 526300 363794 174082 189712 189712 189712 2128370 1887035 341 241335 -341 240994 240994 65948 41374 24574 24574 ENDORSED PROGRAMS 541900 142173 142173 ADMIN REVENUE 561000 75128 75128 INSURANCE AGENCY 524113 14220 14220 231521 9686570 4085870 226483 1302410 35056 35056 17411 17411 571709 358711 212998 3138689 2041131 1097558 498293 322939 175354 420502 274282 146220 267633 173253 94380 40684 2939 37745 34560 34560 40278 40278 14260 14260 208895 126194 82701 44660 28189 16471 342254 216028 126226 79020 29649 49371 815463 791660 23803 299071 151201 147870 19537 2132 17405 CONSULTING SERVICES 1085911 1085911 ADMINISTRATIVE 151589 151589 PUBLICATIONS & MERCH. 105770 105770 OTHER MEMBER SERVICES 22536 22536 26940 26940 8280721 5799252 2481469 0 78166 71294 5276711 5720479 413848 648520 15639 14203 650470 766697 7703819 3978169 3809771 3725650 8677853 7951305 100100 100100 19022558 18998248 606765 307789 1665880 1923428 2272645 2231217 X 16749913 16767031 16749913 16767031 19022558 18998248 1405849 -1388731 0 X X 0 1 X 1 0 12928 0 1 0 0 PART I-A, LINE 1: 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. 386627 730792 1117419 1422116 2688045 2364903 1745258 222051 844446 573723 492774 1305345 961195 344150 104397 78348 26049 3725650 X PART X, LINE 2: 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. 1 OHIO SCHOOL BOARDS ASSOCIATION SCHOLARSHIP FOUNDATION 8050 NORTH HIGH STREET COLUMBUS OH 43235 814076301 501(C)(3) 35056 0 BOOK N/A 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 1 0 PART I, LINE 2: 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. X X X X 0 0 0 0 0 0 0 0 0 RICHARD C LEWIS CHIEF EXECUTIVE OFFICER 239188 0 19135 0 12025 0 46402 0 51695 0 368445 0 0 0 KATHRYNE MCFARLAND DEPUTY CHIEF EXECUTIVE 169196 0 5076 0 563 0 32824 0 27811 0 235470 0 0 0 ALLISON MORRIS CHIEF FINANCIAL OFFICER 163218 0 4897 0 211 0 31664 0 15510 0 215500 0 0 0 CHERYL RYAN DIRECTOR OF BOARD AND MANAGEMENT SER 132320 0 3970 0 1180 0 25670 0 32888 0 196028 0 0 0 JEFFERY CHAMBERS DIRECTOR OF COMMUNICATION SERVICES 143166 0 4295 0 1307 0 27774 0 17840 0 194382 0 0 0 SARA CLARK CHIEF LEGAL COUNSEL 149169 0 4475 0 209 0 28939 0 7205 0 189997 0 0 0 JENNIFER HOGUE DIRECTOR OF LEGISLATIVE SERVICES 124967 0 3761 0 167 0 24244 0 1817 0 154956 0 0 0 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. 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OH 501(C)(3) LINE 10 OHIO SCHOOL BOARDS ASSOCIATION 1 SCHOOLPOOL INC 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 311724491 SOFTWARE AS A SERVICE OH OHIO SCHOOL BOARDS ASSOCIATION C -18774 151910 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 OHIO SCHOOL BOARDS ASSOCATION GROUP HEALTH PLAN TRUST R 68533 POST RETIREMENT BENEFIT PAYMENTS