2021-11-12T16:40:04-06:00 2020-12-31 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2020-01-01 314414897 Ohio School Boards Association OHIO 6145404000 8050 North High Street No 100 Columbus OH 432356481 Allison Morris Chief Financial Officer 6145404000 2021-11-10 1 Allison Morris 999009999 Karen O Crim P00368385 9372980201 2021-11-10 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z Richard C Lewis 8050 North High Street No 100 Columbus OH 432356481 9427278 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 263804 159519 3708890 3856613 3903793 2484401 418004 389167 998544 882655 9029231 7612836 3000 6315 20584 19614 4894543 4892742 0 0 0 3342483 2461628 8260610 7380299 768621 232537 16172165 17104115 1646225 2036300 14525940 15067815 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 1669312 6315 0 Member services include providing legal and legislative information, regional events, advisory network groups, informational brochures, webinars and other related activities for school leaders. 1521032 1504284 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. 1056995 551749 Annual conference, workshops, seminars and custom inservices to train members on various subjects pertaining to school board leadership, school district management and related responsibilities. 1126653 707416 All other - publications/subscriptions, merchandise, royalties and administrative 1126653 707416 5373992 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 28 0 1 52 1 1 1 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 Richard C Lewis Chief Executive Officer 40.00 2.10 X 239261 0 86115 Kathryne McFarland Deputy Chief Executive 40.00 X 161210 0 53554 Allison Morris Chief Financial Officer 40.00 X 155201 0 42830 Jeffery Chambers Director of Communication Services 40.00 X 137180 0 40166 Sara Clark Chief Legal Counsel 40.00 X 129325 0 43941 Cheryl Ryan Director of Board and Mgmt. Services 40.00 X 126761 0 24954 Jennifer Hogue Director of Legislative Services 40.00 X 115144 0 23969 Lee Schreiner President 7.00 1.10 X X 0 0 0 John Halkias Immediate Past President 7.00 X X 0 0 0 Scott Huddle President-Elect 7.00 1.10 X X 0 0 0 Chris Varwig Executive Committee 5.00 X 0 0 0 Linda Jordan Executive Committee 5.00 X 0 0 0 Robert Heard Sr Executive Committee 5.00 X 0 0 0 Stu Harris Executive Committee 5.00 X 0 0 0 Terry Halley Executive Committee 5.00 X 0 0 0 Albert Haberstroh Trustee 2.00 X 0 0 0 Amy Kissinger Trustee 2.00 X 0 0 0 Bob Vasquez Trustee 2.00 X 0 0 0 Bruce Alexander Trustee 2.00 X 0 0 0 Carol-Ann Molnar Trustee 2.00 X 0 0 0 Carolyn Jones Trustee 2.00 X 0 0 0 Christopher Widman Trustee 2.00 X 0 0 0 David Yockey Trustee 2.00 X 0 0 0 Doug Stuart Trustee 2.00 X 0 0 0 Fred Hunt Trustee 2.00 X 0 0 0 Jaimie Beamer Trustee 2.00 X 0 0 0 Kevin Archer Trustee 2.00 X 0 0 0 Kim Harless Trustee 2.00 X 0 0 0 Larry A Good Trustee 2.00 X 0 0 0 Lisa Thomas Trustee 2.00 X 0 0 0 Lynda O'Connor Trustee 2.00 X 0 0 0 Marguerite Bennett Trustee 2.00 X 0 0 0 Renda Cline Trustee 2.00 X 0 0 0 Robert Ragland Trustee 2.00 X 0 0 0 Susie Lawson Trustee 2.00 X 0 0 0 Terry Gibson Trustee 2.00 X 0 0 0 Terry Groden Trustee 2.00 X 0 0 0 Thomas C Patterson Trustee 2.00 X 0 0 0 Tina Pierce Trustee 2.00 X 0 0 0 1064082 0 315529 7 0 1 0 Diligent Corporation 1111 19th Street NW 9th Floor Washington DC 20036 Paperless governance and policy solution 835015 Trane US Inc 2300 Citygate Drive Suite 100 Columbus OH 43219 Air conditioner refresh service 140510 2 3856613 3856613 Consulting Services 541610 1504284 1504284 Training/Conferences 561000 727390 551749 3100 172541 Publications 511190 206227 134449 71778 Member Services 611710 46500 1510 44990 2484401 162088 162088 487540 487540 272141 149869 122272 122272 122272 1862552 1635473 227079 227079 227079 42601 29100 13501 13501 Endorsed Programs 541900 169846 169846 Admin Revenue 561000 71926 71926 Insurance Agency 524113 17570 17570 259342 7612836 2763449 263804 728970 6315 6315 19614 19614 511097 257394 253703 3074491 2284106 790385 541622 397461 144161 524375 342309 182066 241157 184602 56555 13255 5048 8207 24338 24338 36972 36972 25077 25077 12681 12681 166065 105896 60169 44059 30740 13319 297056 207255 89801 44921 25755 19166 327697 317617 10080 253059 138458 114601 19264 2440 16824 Consulting Services 861647 861647 Administrative 127199 127199 Publications & Merchand 87904 87904 Other Member Services 86750 86750 33684 33684 7380299 5373992 2006307 0 76601 76660 3913417 4035463 417017 299305 14284 12029 567048 632868 7463444 3483380 3864472 3980064 7219226 7967626 100100 100100 16172165 17104115 379544 280345 1266681 1755955 1646225 2036300 X 14525940 15067815 14525940 15067815 16172165 17104115 X 232537 404555 -95217 X 0 1 X 1 0 524 0 0 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 2159395 1950766 1062177 444050 618127 1085400 824761 260639 88287 55174 33113 3980064 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, 2020 and 2019, unrelated business income tax amounted to approximately $33,700 and $29,600, 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 tax expense for SchoolPool, Inc. for the years ended December 31, 2020 and 2019. 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 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, 2020 and 2019, 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 2017. 1 Ohio School Boards Association Scholarship Foundation 8050 North High Street Suite 100 Columbus OH 43235 814076301 501(c)(3) 6315 A portion of the granted funds was designated for the OSBA Black Caucus scholarships, which are awarded to students for tuition at an accredited college/university. The remaining portion of the granted funds was designated for the OSBA Northeast Region book grants, which 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: Ohio School Boards Association grants funds to the Ohio School Boards Association Scholarship Foundation, which provides scholarships and book grants to college-bound students. The Scholarship Foundation requires the recipients to verify that they are attending an accredited college/university. Also, the number of scholarships and book grants awarded each year depends on the availability of funds. X X X X 0 0 0 0 0 0 0 0 0 Richard C Lewis Chief Executive Officer 227149 0 0 0 12112 0 44067 0 42048 0 325376 0 0 0 Kathryne McFarland Deputy Chief Executive 160680 0 0 0 530 0 31172 0 22382 0 214764 0 0 0 Allison Morris Chief Financial Officer 155003 0 0 0 198 0 30071 0 12759 0 198031 0 0 0 Jeffery Chambers Director of Communication Services 135960 0 0 0 1220 0 26376 0 13790 0 177346 0 0 0 Sara Clark Chief Legal Counsel 129169 0 0 0 156 0 25059 0 18882 0 173266 0 0 0 Cheryl Ryan Director of Board and Mgmt. Services 125660 0 0 0 1101 0 24378 0 576 0 151715 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 2015 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 XI, line 9: Adjustment due to adoption of ASC 606 -95,217. OSBA Insurance Agency LLC 8050 North High Street Suite 100 Columbus OH 43235 263448020 Insurance agent for school district and board member programs OH 17570 78608 Ohio School Boards Association 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) Line 10 Ohio School Boards Association 1 School Pool Inc 8050 North High Street Suite 100 Columbus OH 43235 311724491 Software as a service OH Ohio School Boards Association C 25849 195815 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0