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OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
Tax period
2017-07-01 to 2018-06-30
Filed
2018-11-19
IRS object ID
201833239349300138
Schema version
2017v2.3
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)
Return2018-11-19T14:28:54-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

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 Begin2017-07-01TaxPeriodBeginDt

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 Line18050 N HIGH STREET SUITE 170AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43235ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES ROWANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6144319116PhoneNum
Signature2018-10-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAREN E BOTTI CPAPreparerPersonNm
PTINP00004826PTIN
Phone6143964200PhoneNum
Preparation2018-11-19PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address74.202.50.162IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-19IPDt
IP Tm13:28:54IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id98E221FE106B357F4A7489E96133E26002360AFCAtSubmissionCreationDeviceId
At Submission Filing Device Id98E221FE106B357F4A7489E96133E26002360AFCAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES ROWANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18050 N HIGH STREETAddressLine1Txt
Address Line2SUITE 170AddressLine2Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43235ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,043,523GrossReceiptsAmt
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 Body742VotingMembersGoverningBodyCnt
Voting Members Independent742VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers219TotalVolunteersCnt
Total Gross UBI$162,053TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$109,151NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,530,509PYProgramServiceRevenueAmt
CY Program Service Revenue$2,862,819CYProgramServiceRevenueAmt
PY Investment Income$22,970PYInvestmentIncomeAmt
CY Investment Income$132,754CYInvestmentIncomeAmt
PY Other Revenue$26,566PYOtherRevenueAmt
CY Other Revenue$47,950CYOtherRevenueAmt
PY Total Revenue$2,580,045PYTotalRevenueAmt
CY Total Revenue$3,043,523CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$18,320PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$5,746CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$820,342PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$863,307CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,282,761PYOtherExpensesAmt
CY Other Expenses$1,408,224CYOtherExpensesAmt
PY Total Expenses$2,121,423PYTotalExpensesAmt
CY Total Expenses$2,277,277CYTotalExpensesAmt
PY Revenues Less Expenses$458,622PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$766,246CYRevenuesLessExpensesAmt
Total Assets BOY$3,260,356TotalAssetsBOYAmt
Total Assets EOY$4,087,282TotalAssetsEOYAmt
Total Liabilities BOY$302,204TotalLiabilitiesBOYAmt
Total Liabilities EOY$414,574TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,958,152NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,672,708NetAssetsOrFundBalancesEOYAmt
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$460,870ExpenseAmt
Revenue$733,105RevenueAmt
DescANNUAL WORKSHOP AND TRADE SHOWS - 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$64,129ExpenseAmt
Revenue$951,698RevenueAmt
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$406,235ExpenseAmt
Revenue$352,445RevenueAmt
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$258,620ExpenseAmt
Revenue$825,571RevenueAmt
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$258,620TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$825,571TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,189,854TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyYes (true)PoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document27IRPDocumentCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members742GoverningBodyVotingMembersCnt
Independent Voting Member742IndependentVotingMemberCnt
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 Line18050 N HIGH STREET SUITE 170AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43235ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TIMOTHY RYAN JENKINS
PAST PRESIDE2.00Yes (X)Yes (X)$0$0$0
RYAN GHIZZONI
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
MARIA RELLINGER
SECRETARY/TR2.00Yes (X)Yes (X)$0$0$0
MELISSA LEE
PRESIDENT-EL2.00Yes (X)Yes (X)$0$0$0
DEREK CLUSE
NE REGION DI1.00Yes (X)$0$0$0
RHONDA JOHNSON
SW REGION DI1.00Yes (X)$0$0$0
MELCIE WELLS
SE REGION DI1.00Yes (X)$0$0$0
CAJON KEETON
NW REGION DI1.00Yes (X)$0$0$0
LINDA EICHENBERGER
FOOD SERVICE1.00Yes (X)$0$0$0
JEFF VRABEL SR
TRANSPORTATI1.00Yes (X)$0$0$0
JEFF EBLE
BUSINESS MGR1.00Yes (X)$0$0$0
MIKE ROBINSON
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
SCOTT GOODING
CENTRAL REGI1.00Yes (X)$0$0$0
JAMES ROWAN
EXECUTIVE DI40.00Yes (X)$191,280$0$42,399
DEBORAH TRZECIAK
CFO40.00Yes (X)$90,685$0$54,357
BARB SHANER
FRMR INTRM E40.00Yes (X)$38,159$0$10,213
FieldValueIRS element (for citing)
Total Reportable Comp From Org$320,124TotalReportableCompFromOrgAmt
Total Other Compensation$106,969TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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 IncomeRelatedOrExemptFuncIncomeAmtBusinessBusinessCdUnrelated Business RevenueUnrelatedBusinessRevenueAmt
BENCHMARK INITIATIVES$795,123$795,123
MEMBERSHIP DUES$784,018$784,018
ANNUAL WORKSHOP & TRADE SHOW$733,105$733,105
PROFESSIONAL DEVELOPMENT$352,445$352,445
BENCHMARK INITIATIVES$156,575541800$156,575

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,553TotalRevenueColumnAmt
Related Or Exempt Func Income$36,075RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$5,478UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,862,819TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,201TotalRevenueColumnAmt
Exclusion$65,201ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$67,553OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$67,553OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$67,553TotalRevenueColumnAmt
Related Or Exempt Func Income$67,553RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
OTHER INCOME$47,110$47,110
ASBO DUES$840$840
FieldValueIRS element (for citing)
Other Revenue Total$47,950OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,043,523TotalRevenueColumnAmt
Related Or Exempt Func Income$2,768,319RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$162,053UnrelatedBusinessRevenueAmt
Exclusion$113,151ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$5,746TotalAmt
Program Services$5,746ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$260,852TotalAmt
Management And General$260,852ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$362,796TotalAmt
Program Services$309,773ProgramServicesAmt
Management And General$53,023ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$85,639TotalAmt
Program Services$37,086ProgramServicesAmt
Management And General$48,553ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$106,141TotalAmt
Program Services$40,700ProgramServicesAmt
Management And General$65,441ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$47,879TotalAmt
Program Services$26,142ProgramServicesAmt
Management And General$21,737ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$71,481TotalAmt
Program Services$32,856ProgramServicesAmt
Management And General$38,625ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,211TotalAmt
Management And General$14,211ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$121,050TotalAmt
Management And General$121,050ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$18,691TotalAmt
Management And General$18,691ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$126,704TotalAmt
Program Services$99,042ProgramServicesAmt
Management And General$27,662ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$24TotalAmt
Program Services$24ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$127,018TotalAmt
Program Services$105,244ProgramServicesAmt
Management And General$21,774ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$68,097TotalAmt
Program Services$50,856ProgramServicesAmt
Management And General$17,241ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$119,375TotalAmt
Program Services$51,516ProgramServicesAmt
Management And General$67,859ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$31,338TotalAmt
Program Services$7,036ProgramServicesAmt
Management And General$24,302ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$409,399TotalAmt
Program Services$327,671ProgramServicesAmt
Management And General$81,728ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$150,093TotalAmt
Management And General$150,093ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,163TotalAmt
Program Services$1,762ProgramServicesAmt
Management And General$10,401ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
READERSHIP COSTS - 990T$55,027$51,051$3,976
UBI TAXES$25,927$25,927
SUPPLIES$21,934$11,519$10,415
AWARDS$15,000$15,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$20,692TotalAmt
Program Services$5,903ProgramServicesAmt
Management And General$14,789ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,277,277TotalAmt
Program Services$1,189,854ProgramServicesAmt
Management And General$1,087,423ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$202,112BOYAmt
EOY$208,614EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,223,365BOYAmt
EOY$892,061EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$123,468BOYAmt
EOY$160,964EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$35,165BOYAmt
EOY$70,473EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$566,473LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$406,641LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$249,552BOYAmt
EOY$159,832EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,426,694BOYAmt
EOY$2,595,338EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,260,356BOYAmt
EOY$4,087,282EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$112,692BOYAmt
EOY$123,238EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$179,187BOYAmt
EOY$233,308EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,325BOYAmt
EOY$58,028EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$302,204BOYAmt
EOY$414,574EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,958,152BOYAmt
EOY$3,672,708EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,958,152BOYAmt
EOY$3,672,708EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,260,356BOYAmt
EOY$4,087,282EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$766,246ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$51,690NetUnrlzdGainsLossesInvstAmt
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 C IRS990ScheduleC

FieldValueIRS element (for citing)
Form1120 POL FiledfalseForm1120POLFiledInd
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$784,018DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$175,517NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$175,517NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$175,517AggregateReportedDuesNtcAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$111,439OtherCostOrOtherBasisAmt
Depreciation$78,296DepreciationAmt
Book Value$33,143BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$402,864OtherCostOrOtherBasisAmt
Depreciation$297,043DepreciationAmt
Book Value$105,821BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$52,170OtherCostOrOtherBasisAmt
Depreciation$31,302DepreciationAmt
Book Value$20,868BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$159,832TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$58,028Amt
FieldValueIRS element (for citing)
Total Liability$58,028TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,991,833TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$51,690NetUnrealizedGainsInvstAmt
Revenue Not Reported-$51,690RevenueNotReportedAmt
Revenue Subtotal$3,043,523RevenueSubtotalAmt
Total Revenue Per Form990$3,043,523TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,277,277TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,277,277ExpensesSubtotalAmt
Total Expenses Per Form990$2,277,277TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.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

FieldValueIRS element (for citing)
PersonJAMES ROWANPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$184,389BaseCompensationFilingOrgAmt
Other Compensation Filing Org$6,891OtherCompensationFilingOrgAmt
Deferred Compensation Flng Org$3,908DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$38,491NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$233,679TotalCompensationFilingOrgAmt

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, IMPERMISSABLE 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 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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