OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2019-12-11
IRS object ID: 201943459349300919
Schema version: 2018v3.1
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
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-12-11T12:56:06-06:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310984945	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WHALEN & COMPANY CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	250 WEST OLD WILSON BRIDGE ROAD STE	AddressLine1Txt
City	WORTHINGTON	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43085	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	310912286	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OHIO ASSOCIATION OF SCHOOL BUSINESS	BusinessNameLine1Txt
Business Name Line2	OFFICIALS	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	OHIO	BusinessNameControlTxt
Phone	6144319116	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	98 COMMERCE PARK DRIVE	AddressLine1Txt
City	WESTERVILLE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43082	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES ROWAN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6144319116	PhoneNum
Signature	2019-12-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KAREN E BOTTI CPA	PreparerPersonNm
PTIN	P00004826	PTIN
Phone	6143964200	PhoneNum
Preparation	2019-12-11	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	74.202.50.162	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-12-11	IPDt
IP Tm	12:56:06	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	98E221FE106B357F4A7489E96133E26002360AFC	AtSubmissionCreationDeviceId
At Submission Filing Device Id	784CD41D68ABEAED770398DE7F048DA88F8FC6F7	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-04-17 16:48:07Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	JAMES ROWAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8050 N HIGH STREET STE 170	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43235	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,383,073	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION.	ActivityOrMissionDesc
Voting Members Governing Body	738	VotingMembersGoverningBodyCnt
Voting Members Independent	738	VotingMembersIndependentCnt
Total Employee	9	TotalEmployeeCnt
Total Volunteers	220	TotalVolunteersCnt
Total Gross UBI	$177,301	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$157,190	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,862,819	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,238,250	CYProgramServiceRevenueAmt
PY Investment Income	$132,754	PYInvestmentIncomeAmt
CY Investment Income	$120,122	CYInvestmentIncomeAmt
PY Other Revenue	$47,950	PYOtherRevenueAmt
CY Other Revenue	$24,701	CYOtherRevenueAmt
PY Total Revenue	$3,043,523	PYTotalRevenueAmt
CY Total Revenue	$3,383,073	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$5,746	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$11,076	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$863,307	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$897,895	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,408,224	PYOtherExpensesAmt
CY Other Expenses	$1,521,751	CYOtherExpensesAmt
PY Total Expenses	$2,277,277	PYTotalExpensesAmt
CY Total Expenses	$2,430,722	CYTotalExpensesAmt
PY Revenues Less Expenses	$766,246	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$952,351	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,087,282	TotalAssetsBOYAmt
Total Assets EOY	$5,091,709	TotalAssetsEOYAmt
Total Liabilities BOY	$414,574	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$476,529	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,672,708	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,615,180	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$522,005	ExpenseAmt
Revenue	$796,508	RevenueAmt
Desc	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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$57,227	ExpenseAmt
Revenue	$1,097,861	RevenueAmt
Desc	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.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$540,379	ExpenseAmt
Revenue	$495,968	RevenueAmt
Desc	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.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$325,556	ExpenseAmt
Revenue	$847,913	RevenueAmt
Desc	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.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$325,556	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$847,913	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$1,445,167	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	9	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	738	GoverningBodyVotingMembersCnt
Independent Voting Member	738	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (true)	WrittenPolicyOrProcedureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DEBORAH TRZECIAK	PersonNm
Phone	6144319116	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8050 N HIGH STREET SUITE 170	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43235	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RYAN GHIZZONI
PAST PRESIDE	2.00	Yes (X)	Yes (X)	$0	$0	$0
MELISSA SWEARINGEN
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
MARIA RELLINGER
SECRETARY/TR	2.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE ROBINSON
PRESIDENT-EL	2.00	Yes (X)	Yes (X)	$0	$0	$0
RYAN PENDLETON
NE REGION DI	1.00	Yes (X)		$0	$0	$0
RONDA JOHNSON
SW REGION DI	1.00	Yes (X)		$0	$0	$0
SCOTT PAUL
SE REGION DI	1.00	Yes (X)		$0	$0	$0
CAJON KEETON
NW REGION DI	1.00	Yes (X)		$0	$0	$0
KENT ZEMAN
FOOD SERVICE	1.00	Yes (X)		$0	$0	$0
JEFF VRABEL SR
TRANSPORTATI	1.00	Yes (X)		$0	$0	$0
JEFF EBLE
BUSINESS MGR	1.00	Yes (X)		$0	$0	$0
MELCIE WELLS
VICE PRESIDE	2.00	Yes (X)	Yes (X)	$0	$0	$0
SCOTT GOODING
CENTRAL REGI	1.00	Yes (X)		$0	$0	$0
JAMES ROWAN
EXECUTIVE DI	40.00		Yes (X)	$170,388	$0	$71,254
DEBORAH TRZECIAK
CFO	40.00		Yes (X)	$97,364	$0	$55,038
KATIE JOHNSON
DEPUTY EXEC	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$267,752	TotalReportableCompFromOrgAmt
Total Other Compensation	$126,292	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALLERTON HILL CONSULTING LLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1491 POLARIS PARKWAY STE 114	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43240	ZIPCd

Field	Value	IRS element (for citing)
Services	LOBBYING	ServicesDesc
Compensation	$120,000	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	BusinessBusinessCd	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
BENCHMARK INITIATIVES	$924,372	$924,372
ANNUAL CONFERENCE & EXPO	$796,508	$796,508
MEMBERSHIP DUES	$795,473	$795,473
PROFESSIONAL DEVELOPMENT	$495,968	$495,968
BENCHMARK INITIATIVES	$173,489		541800	$173,489

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$52,440	TotalRevenueColumnAmt
Related Or Exempt Func Income	$48,628	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$3,812	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,238,250	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$108,150	TotalRevenueColumnAmt
Exclusion	$108,150	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$11,972	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$11,972	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,972	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,972	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
OTHER INCOME	$18,983	$18,983
ASBO DUES	$5,718	$5,718

Field	Value	IRS element (for citing)
Other Revenue Total	$24,701	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,383,073	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,072,921	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$177,301	UnrelatedBusinessRevenueAmt
Exclusion	$132,851	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$11,076	TotalAmt
Program Services	$11,076	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$258,531	TotalAmt
Management And General	$258,531	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$383,341	TotalAmt
Program Services	$311,045	ProgramServicesAmt
Management And General	$72,296	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$130,481	TotalAmt
Program Services	$65,474	ProgramServicesAmt
Management And General	$65,007	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$86,880	TotalAmt
Program Services	$37,603	ProgramServicesAmt
Management And General	$49,277	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$38,662	TotalAmt
Program Services	$14,276	ProgramServicesAmt
Management And General	$24,386	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$39,499	TotalAmt
Program Services	$8,906	ProgramServicesAmt
Management And General	$30,593	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,722	TotalAmt
Management And General	$14,722	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$120,000	TotalAmt
Management And General	$120,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$182,293	TotalAmt
Program Services	$136,143	ProgramServicesAmt
Management And General	$46,150	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,695	TotalAmt
Management And General	$2,695	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$122,515	TotalAmt
Program Services	$109,455	ProgramServicesAmt
Management And General	$13,060	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$132,388	TotalAmt
Program Services	$116,746	ProgramServicesAmt
Management And General	$15,642	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$128,865	TotalAmt
Program Services	$63,305	ProgramServicesAmt
Management And General	$65,560	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$41,655	TotalAmt
Program Services	$7,915	ProgramServicesAmt
Management And General	$33,740	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$462,551	TotalAmt
Program Services	$358,213	ProgramServicesAmt
Management And General	$104,338	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$92,403	TotalAmt
Program Services	$60,165	ProgramServicesAmt
Management And General	$32,238	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,924	TotalAmt
Program Services	$1,971	ProgramServicesAmt
Management And General	$7,953	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
READERSHIP COSTS - 990T	$54,973	$50,932	$4,041
SUPPLIES	$52,291	$41,374	$10,917
UBI TAXES	$31,621	$31,621
BENCHMARK EXP - 990T	$15,299	$12,490	$2,809

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,057	TotalAmt
Program Services	$6,457	ProgramServicesAmt
Management And General	$11,600	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,430,722	TotalAmt
Program Services	$1,445,167	ProgramServicesAmt
Management And General	$985,555	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$208,614	BOYAmt
EOY	$222,385	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$892,061	BOYAmt
EOY	$2,469,227	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$160,964	BOYAmt
EOY	$197,545	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$70,473	BOYAmt
EOY	$66,921	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$582,758	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$489,876	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$159,832	BOYAmt
EOY	$92,882	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,595,338	BOYAmt
EOY	$1,978,377	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$64,372	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,087,282	BOYAmt
EOY	$5,091,709	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$123,238	BOYAmt
EOY	$216,234	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$233,308	BOYAmt
EOY	$257,038	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$58,028	BOYAmt
EOY	$3,257	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$414,574	BOYAmt
EOY	$476,529	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,672,708	BOYAmt
EOY	$4,615,180	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,672,708	BOYAmt
EOY	$4,615,180	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,087,282	BOYAmt
EOY	$5,091,709	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$952,351	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$9,879	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd
Dues Assessments	$806,871	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$168,653	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$168,653	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$168,653	AggregateReportedDuesNtcAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$111,439	OtherCostOrOtherBasisAmt
Depreciation	$96,869	DepreciationAmt
Book Value	$14,570	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$419,149	OtherCostOrOtherBasisAmt
Depreciation	$348,662	DepreciationAmt
Book Value	$70,487	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,170	OtherCostOrOtherBasisAmt
Depreciation	$44,345	DepreciationAmt
Book Value	$7,825	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$92,882	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OTHER LIABILITIES	Desc
Amt	$3,257	Amt

Field	Value	IRS element (for citing)
Total Liability	$3,257	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,373,194	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$9,879	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$9,879	RevenueNotReportedAmt
Revenue Subtotal	$3,383,073	RevenueSubtotalAmt
Total Revenue Per Form990	$3,383,073	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,430,722	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,430,722	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,430,722	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION FOLLOWS FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE- RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2019, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ASSOCIATION'S FINANCIAL STATEMENTS. GENERALLY, THE TAX YEARS BEFORE 2015 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE AUTHORITIES.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
JAMES ROWAN
EXECUTIVE DIRECTOR	$161,920	$8,468	$32,544	$38,710	$241,642
DEBORAH TRZECIAK
CFO	$96,611	$753	$43,095	$11,943	$152,402

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 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.