2019-12-11T12:56:06-06:00 2019-06-30 310984945 WHALEN & COMPANY CPAS 250 WEST OLD WILSON BRIDGE ROAD STE WORTHINGTON OH 43085 990 2018-07-01 310912286 OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OHIO 6144319116 98 COMMERCE PARK DRIVE WESTERVILLE OH 43082 JAMES ROWAN EXECUTIVE DIRECTOR 6144319116 2019-12-05 true KAREN E BOTTI CPA P00004826 6143964200 2019-12-11 74.202.50.162 2019-12-11 12:56:06 CS P 98E221FE106B357F4A7489E96133E26002360AFC 784CD41D68ABEAED770398DE7F048DA88F8FC6F7 2018 2020-04-17 16:48:07Z X JAMES ROWAN 8050 N HIGH STREET STE 170 COLUMBUS OH 43235 3383073 false X N/A X 1936 OH AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. 738 738 9 220 177301 157190 0 2862819 3238250 132754 120122 47950 24701 3043523 3383073 0 5746 11076 863307 897895 0 0 1408224 1521751 2277277 2430722 766246 952351 4087282 5091709 414574 476529 3672708 4615180 X AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. false false 522005 796508 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. 57227 1097861 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. 540379 495968 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. 325556 847913 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. 325556 847913 1445167 false false false true 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 23 0 true 9 true true true false false false false false false false X 738 738 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 8050 N HIGH STREET SUITE 170 COLUMBUS OH 43235 RYAN GHIZZONI PAST PRESIDE 2.00 X X 0 0 0 MELISSA SWEARINGEN PRESIDENT 2.00 X X 0 0 0 MARIA RELLINGER SECRETARY/TR 2.00 X X 0 0 0 MIKE ROBINSON PRESIDENT-EL 2.00 X X 0 0 0 RYAN PENDLETON NE REGION DI 1.00 X 0 0 0 RONDA JOHNSON SW REGION DI 1.00 X 0 0 0 SCOTT PAUL SE REGION DI 1.00 X 0 0 0 CAJON KEETON NW REGION DI 1.00 X 0 0 0 KENT ZEMAN FOOD SERVICE 1.00 X 0 0 0 JEFF VRABEL SR TRANSPORTATI 1.00 X 0 0 0 JEFF EBLE BUSINESS MGR 1.00 X 0 0 0 MELCIE WELLS VICE PRESIDE 2.00 X X 0 0 0 SCOTT GOODING CENTRAL REGI 1.00 X 0 0 0 JAMES ROWAN EXECUTIVE DI 40.00 X 170388 0 71254 DEBORAH TRZECIAK CFO 40.00 X 97364 0 55038 KATIE JOHNSON DEPUTY EXEC 40.00 X 0 0 0 267752 126292 1 false true false ALLERTON HILL CONSULTING LLC 1491 POLARIS PARKWAY STE 114 COLUMBUS OH 43240 LOBBYING 120000 1 BENCHMARK INITIATIVES 924372 924372 ANNUAL CONFERENCE & EXPO 796508 796508 MEMBERSHIP DUES 795473 795473 PROFESSIONAL DEVELOPMENT 495968 495968 BENCHMARK INITIATIVES 541800 173489 173489 52440 48628 3812 3238250 108150 108150 11972 11972 11972 11972 OTHER INCOME 18983 18983 ASBO DUES 5718 5718 24701 3383073 3072921 177301 132851 11076 11076 258531 258531 383341 311045 72296 130481 65474 65007 86880 37603 49277 38662 14276 24386 39499 8906 30593 14722 14722 120000 120000 182293 136143 46150 2695 2695 122515 109455 13060 132388 116746 15642 128865 63305 65560 41655 7915 33740 462551 358213 104338 92403 60165 32238 9924 1971 7953 READERSHIP COSTS - 990T 54973 50932 4041 SUPPLIES 52291 41374 10917 UBI TAXES 31621 31621 BENCHMARK EXP - 990T 15299 12490 2809 18057 6457 11600 2430722 1445167 985555 0 208614 222385 892061 2469227 160964 197545 70473 66921 582758 489876 159832 92882 2595338 1978377 64372 4087282 5091709 123238 216234 233308 257038 58028 3257 414574 476529 X 3672708 4615180 3672708 4615180 4087282 5091709 952351 -9879 X false true X true false false false false 806871 168653 168653 168653 111439 96869 14570 419149 348662 70487 52170 44345 7825 92882 OTHER LIABILITIES 3257 3257 X 3373194 -9879 -9879 3383073 3383073 2430722 2430722 2430722 SCHEDULE D, PAGE 3, PART X 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. X X false false false JAMES ROWAN EXECUTIVE DIRECTOR 161920 8468 32544 38710 241642 DEBORAH TRZECIAK CFO 96611 753 43095 11943 152402 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.