2021-12-15T11:25:54-06:00 2021-06-30 310984945 WHALEN & COMPANY CPAS 250 WEST OLD WILSON BRIDGE ROAD STE WORTHINGTON OH 43085 990 2020-07-01 310912286 OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OHIO 6144319116 98 COMMERCE PARK DRIVE WESTERVILLE OH 43082 JAMES ROWAN EXECUTIVE DIRECTOR 6144319116 2021-10-26 true JAMES ROWAN 999009999 MORGAN K WEBSTER CPA P01808799 6143964200 2021-12-15 2020 2022-09-23 18:48:47Z JAMES ROWAN 98 COMMERCE PARK DRIVE WESTERVILLE OH 43082 2885403 false X N/A X 1936 OH AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. 724 724 10 325 1770 0 2563011 2842879 53761 31196 31278 11328 2648050 2885403 0 5148 6994 1072804 1118066 0 0 1192692 748000 2270644 1873060 377406 1012343 5591525 6779847 602196 454329 4989329 6325518 X AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. false false 189557 566445 ANNUAL 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. 352159 1052339 INITIATIVES - 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. 133871 400039 PROFESSIONAL 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. 275765 824056 MEMBERSHIP 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. 275765 824056 951352 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 26 0 true 10 true true true false false false false false false false X 724 724 false false false false true true true true true false true true true true true true true true true true true true X X DEBORAH TRZECIAK 6144319116 98 COMMERCE PARK DRIVE WESTERVILLE OH 43082 JAMES ROWAN EXECUTIVE DI 40.00 X 205232 0 66026 KATIE JOHNSON DEPUTY EXEC 40.00 X 197851 0 69631 DEBORAH TRZECIAK CFO 40.00 X 98215 0 53617 AARON BUTTS TRANSPORTATI 0.30 X 0 0 0 BRAD DELERUYELLE NW REGIONAL 0.30 X 0 0 0 JEFF EBLE BUSINESS MGR 0.30 X 0 0 0 SCOTT GOODING SECRETARY/TR 0.50 X X 0 0 0 CAJON KEETON VICE-PRESIDE 0.40 X X 0 0 0 HAL KENDRICK FOOD SERVICE 0.30 X 0 0 0 SCOTT PAUL SE REGIONAL 0.30 X 0 0 0 CHRISTINE POETTER SW REGIONAL 0.30 X 0 0 0 CHRIS POTTS CENTRAL REGI 0.30 X 0 0 0 MARIA RELLINGER PRESIDENT-EL 0.40 X X 0 0 0 MICHAEL ROBINSON PAST PRESIDE 0.30 X X 0 0 0 MELCIE WELLS PRESIDENT 0.60 X X 0 0 0 KENT ZEMAN NE REGIONAL 0.30 X 0 0 0 501298 189274 2 false true false BENCHMARK INITIATIVES 1052339 1052339 MEMBERSHIP DUES 783946 783946 ANNUAL CONFERENCE & EXPO 566445 566445 PROFESSIONAL DEVELOPMENT 400039 400039 PROG SERV FEES-PUBLICATION 21587 21587 18523 16753 1770 2842879 31196 31196 OTHER INCOME 10338 10338 ASBO DUES 990 990 11328 2885403 2841109 1770 42524 6994 6994 491121 491121 332123 305174 26949 146360 53406 92954 89744 32747 56997 58718 21426 37292 22184 16857 5327 18447 18447 171786 128854 42932 81891 68630 13261 160566 135810 24756 102013 64831 37182 5370 389 4981 39219 32249 6970 86666 56280 30386 12397 2578 9819 SUPPLIES 21447 11786 9661 DUES & AWARDS 14265 5175 9090 OTHER EXPENSES 7863 6543 1320 OTHER 2263 2263 1623 1623 1873060 951352 921708 0 177652 159028 844737 864569 217724 187560 128010 124402 1901458 290156 1632599 1611302 2590803 3832986 5591525 6779847 143829 164846 445963 257473 12404 32010 602196 454329 X 4989329 6325518 4989329 6325518 5591525 6779847 1012343 323846 X false true X true false 539537 539537 1099503 76418 1023085 222418 198321 24097 40000 15417 24583 1611302 OTHER LIABILITIES 32010 32010 X 3209249 323846 323846 2885403 2885403 1873060 1873060 1873060 SCHEDULE D, PAGE 3, PART X ACCOUNTING 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. X X false false false JAMES ROWAN EXECUTIVE DIRECTOR 196146 9086 35728 30298 271258 KATIE JOHNSON DEPUTY EXEC DIR 197611 240 53473 16158 267482 DEBORAH TRZECIAK CFO 97364 851 41843 11774 151832 FORM 990, PAGE 2, PART III, LINE 4D MEMBERSHIP 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 6 MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS ELECT THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 7B AT THE ANNUAL MEMBERS' MEETING, ANY CONSTITUTION OR BYLAW CHANGES ARE APPROVED BY THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B A 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 12C TO 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 15A THE 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 15B THE 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 19 OASBO'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.