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OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
Tax period
2020-07-01 to 2021-06-30
Filed
2021-12-15
IRS object ID
202113499349301306
Schema version
2020v4.0
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)
Return2021-12-15T11:25:54-06:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310984945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHALEN & COMPANY CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1250 WEST OLD WILSON BRIDGE ROAD STEAddressLine1Txt
CityWORTHINGTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43085ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

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)
PersonJAMES ROWANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6144319116PhoneNum
Signature2021-10-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastROWANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMORGAN K WEBSTER CPAPreparerPersonNm
PTINP01808799PTIN
Phone6143964200PhoneNum
Preparation2021-12-15PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES ROWANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line198 COMMERCE PARK DRIVEAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43082ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,885,403GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
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 Body724VotingMembersGoverningBodyCnt
Voting Members Independent724VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers325TotalVolunteersCnt
Total Gross UBI$1,770TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,563,011PYProgramServiceRevenueAmt
CY Program Service Revenue$2,842,879CYProgramServiceRevenueAmt
PY Investment Income$53,761PYInvestmentIncomeAmt
CY Investment Income$31,196CYInvestmentIncomeAmt
PY Other Revenue$31,278PYOtherRevenueAmt
CY Other Revenue$11,328CYOtherRevenueAmt
PY Total Revenue$2,648,050PYTotalRevenueAmt
CY Total Revenue$2,885,403CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$5,148PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$6,994CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,072,804PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,118,066CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,192,692PYOtherExpensesAmt
CY Other Expenses$748,000CYOtherExpensesAmt
PY Total Expenses$2,270,644PYTotalExpensesAmt
CY Total Expenses$1,873,060CYTotalExpensesAmt
PY Revenues Less Expenses$377,406PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,012,343CYRevenuesLessExpensesAmt
Total Assets BOY$5,591,525TotalAssetsBOYAmt
Total Assets EOY$6,779,847TotalAssetsEOYAmt
Total Liabilities BOY$602,196TotalLiabilitiesBOYAmt
Total Liabilities EOY$454,329TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,989,329NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,325,518NetAssetsOrFundBalancesEOYAmt
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$189,557ExpenseAmt
Revenue$566,445RevenueAmt
DescANNUAL CONFERENCES & EXPO - PROVIDES AN OPPORTUNITY FOR SCHOOL BUSINESS OFFICIALS TO ATTEND MANY 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 TRADE SHOW.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$352,159ExpenseAmt
Revenue$1,052,339RevenueAmt
DescINITIATIVES - OASBO OFFERS MANY PROGRAMS AND SERVICES TAILORED TO MEET THE 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$133,871ExpenseAmt
Revenue$400,039RevenueAmt
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$275,765ExpenseAmt
Revenue$824,056RevenueAmt
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 REPRESENTATION 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$275,765TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$824,056TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$951,352TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
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 Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee10EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
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 Members724GoverningBodyVotingMembersCnt
Independent Voting Member724IndependentVotingMemberCnt
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
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 (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JAMES ROWAN
EXECUTIVE DI40.00Yes (X)$205,232$0$66,026
KATIE JOHNSON
DEPUTY EXEC40.00Yes (X)$197,851$0$69,631
DEBORAH TRZECIAK
CFO40.00Yes (X)$98,215$0$53,617
AARON BUTTS
TRANSPORTATI0.30$0$0$0Yes (X)
BRAD DELERUYELLE
NW REGIONAL0.30$0$0$0Yes (X)
JEFF EBLE
BUSINESS MGR0.30$0$0$0Yes (X)
SCOTT GOODING
SECRETARY/TR0.50Yes (X)$0$0$0Yes (X)
CAJON KEETON
VICE-PRESIDE0.40Yes (X)$0$0$0Yes (X)
HAL KENDRICK
FOOD SERVICE0.30$0$0$0Yes (X)
SCOTT PAUL
SE REGIONAL0.30$0$0$0Yes (X)
CHRISTINE POETTER
SW REGIONAL0.30$0$0$0Yes (X)
CHRIS POTTS
CENTRAL REGI0.30$0$0$0Yes (X)
MARIA RELLINGER
PRESIDENT-EL0.40Yes (X)$0$0$0Yes (X)
MICHAEL ROBINSON
PAST PRESIDE0.30Yes (X)$0$0$0Yes (X)
MELCIE WELLS
PRESIDENT0.60Yes (X)$0$0$0Yes (X)
KENT ZEMAN
NE REGIONAL0.30$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$501,298TotalReportableCompFromOrgAmt
Total Other Compensation$189,274TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
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$1,052,339$1,052,339
MEMBERSHIP DUES$783,946$783,946
ANNUAL CONFERENCE & EXPO$566,445$566,445
PROFESSIONAL DEVELOPMENT$400,039$400,039
PROG SERV FEES-PUBLICATION$21,587$21,587

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,523TotalRevenueColumnAmt
Related Or Exempt Func Income$16,753RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,770UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,842,879TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,196TotalRevenueColumnAmt
Exclusion$31,196ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
OTHER INCOME$10,338$10,338
ASBO DUES$990$990
FieldValueIRS element (for citing)
Other Revenue Total$11,328OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,885,403TotalRevenueColumnAmt
Related Or Exempt Func Income$2,841,109RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,770UnrelatedBusinessRevenueAmt
Exclusion$42,524ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$6,994TotalAmt
Program Services$6,994ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$491,121TotalAmt
Management And General$491,121ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$332,123TotalAmt
Program Services$305,174ProgramServicesAmt
Management And General$26,949ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$146,360TotalAmt
Program Services$53,406ProgramServicesAmt
Management And General$92,954ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$89,744TotalAmt
Program Services$32,747ProgramServicesAmt
Management And General$56,997ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$58,718TotalAmt
Program Services$21,426ProgramServicesAmt
Management And General$37,292ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$22,184TotalAmt
Program Services$16,857ProgramServicesAmt
Management And General$5,327ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,447TotalAmt
Management And General$18,447ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$171,786TotalAmt
Program Services$128,854ProgramServicesAmt
Management And General$42,932ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$81,891TotalAmt
Program Services$68,630ProgramServicesAmt
Management And General$13,261ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$160,566TotalAmt
Program Services$135,810ProgramServicesAmt
Management And General$24,756ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$102,013TotalAmt
Program Services$64,831ProgramServicesAmt
Management And General$37,182ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,370TotalAmt
Program Services$389ProgramServicesAmt
Management And General$4,981ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$39,219TotalAmt
Program Services$32,249ProgramServicesAmt
Management And General$6,970ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$86,666TotalAmt
Program Services$56,280ProgramServicesAmt
Management And General$30,386ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,397TotalAmt
Program Services$2,578ProgramServicesAmt
Management And General$9,819ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$21,447$11,786$9,661
DUES & AWARDS$14,265$5,175$9,090
OTHER EXPENSES$7,863$6,543$1,320
OTHER$2,263$2,263

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,623TotalAmt
Program Services$1,623ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,873,060TotalAmt
Program Services$951,352ProgramServicesAmt
Management And General$921,708ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$177,652BOYAmt
EOY$159,028EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$844,737BOYAmt
EOY$864,569EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$217,724BOYAmt
EOY$187,560EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$128,010BOYAmt
EOY$124,402EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,901,458LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$290,156LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,632,599BOYAmt
EOY$1,611,302EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,590,803BOYAmt
EOY$3,832,986EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,591,525BOYAmt
EOY$6,779,847EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$143,829BOYAmt
EOY$164,846EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$445,963BOYAmt
EOY$257,473EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,404BOYAmt
EOY$32,010EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$602,196BOYAmt
EOY$454,329EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,989,329BOYAmt
EOY$6,325,518EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,989,329BOYAmt
EOY$6,325,518EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,591,525BOYAmt
EOY$6,779,847EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,012,343ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$323,846NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$1,099,503OtherCostOrOtherBasisAmt
Depreciation$76,418DepreciationAmt
Book Value$1,023,085BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$222,418OtherCostOrOtherBasisAmt
Depreciation$198,321DepreciationAmt
Book Value$24,097BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$40,000OtherCostOrOtherBasisAmt
Depreciation$15,417DepreciationAmt
Book Value$24,583BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,611,302TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$32,010Amt
FieldValueIRS element (for citing)
Total Liability$32,010TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,209,249TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$323,846NetUnrealizedGainsInvstAmt
Revenue Not Reported$323,846RevenueNotReportedAmt
Revenue Subtotal$2,885,403RevenueSubtotalAmt
Total Revenue Per Form990$2,885,403TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,873,060TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,873,060ExpensesSubtotalAmt
Total Expenses Per Form990$1,873,060TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICAN REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2021 AND 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENERALLY THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019.ExplanationTxt

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 (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
JAMES ROWAN
EXECUTIVE DIRECTOR$196,146$9,086$35,728$30,298$271,258
KATIE JOHNSON
DEPUTY EXEC DIR$197,611$240$53,473$16,158$267,482
DEBORAH TRZECIAK
CFO$97,364$851$41,843$11,774$151,832

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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 REPRESENTATION 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 6MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS ELECT THE GOVERNING BOARD.
FORM 990, PAGE 6, PART VI, LINE 7BAT THE ANNUAL MEMBERS' MEETING, ANY CONSTITUTION OR BYLAW CHANGES ARE APPROVED BY THE MEMBERS.
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 REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED 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 PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFITS OR IN AN EXCESS BENEFIT TRANSACTION.
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE COMMITTEE WILL REVIEW EXECUTIVE DIRECTOR COMPENSATION ANNUALLY AS PART OF THE EVALUATION PROCESS. THE EXECUTIVE COMMITTEE MAY CONSIDER SALARY SURVEYS PROVIDED BY THE MIDWEST ASBO AFFILIATES, BASA, OSBA, OSAE, AND ASAE IN CONSIDERING SALARY RECOMMENDATIONS. FINAL DETERMINATION OF THE EXECUTIVE COMPENSATION WILL BE MADE BY THE OASBO BOARD OF DIRECTORS BASED ON PERFORMANCE EVALUATIONS. THE EXECUTIVE DIRECTOR IS EVALUATED THROUGH A PROCESS DEFINED BY THE OASBO BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15BTHE EXECUTIVE DIRECTOR WILL REVIEW THE CFO AND DEPUTY EXECUTIVE DIRECTOR COMPENSATION ANNUALLY AS PART OF THE EVALUATION PROCESS. THE EXECUTIVE DIRECTOR MAY CONSIDER SALARY SURVEYS PROVIDED BY THE MIDWEST ASBO AFFILIATES, BASA, OSBA, OSAE, AND ASAE IN CONSIDERING 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.

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