2018-11-19T14:28:54-05:00 2018-06-30 310984945 WHALEN & COMPANY CPAS 250 WEST OLD WILSON BRIDGE ROAD STE WORTHINGTON OH 43085 990 2017-07-01 310912286 OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OHIO 6144319116 8050 N HIGH STREET SUITE 170 COLUMBUS OH 43235 JAMES ROWAN EXECUTIVE DIRECTOR 6144319116 2018-10-22 true KAREN E BOTTI CPA P00004826 6143964200 2018-11-19 74.202.50.162 2018-11-19 13:28:54 CS P 98E221FE106B357F4A7489E96133E26002360AFC 98E221FE106B357F4A7489E96133E26002360AFC 2017 2019-02-21 02:37:17Z JAMES ROWAN 8050 N HIGH STREET SUITE 170 COLUMBUS OH 43235 3043523 false X N/A X 1936 OH AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. 742 742 10 219 162053 109151 0 2530509 2862819 22970 132754 26566 47950 2580045 3043523 0 18320 5746 820342 863307 0 0 1282761 1408224 2121423 2277277 458622 766246 3260356 4087282 302204 414574 2958152 3672708 X AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. false false 460870 733105 ANNUAL 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. 64129 951698 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. 406235 352445 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. 258620 825571 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. 258620 825571 1189854 false false true 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 27 0 true 10 true true true false false false false false X 742 742 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 TIMOTHY RYAN JENKINS PAST PRESIDE 2.00 X X 0 0 0 RYAN GHIZZONI PRESIDENT 2.00 X X 0 0 0 MARIA RELLINGER SECRETARY/TR 2.00 X X 0 0 0 MELISSA LEE PRESIDENT-EL 2.00 X X 0 0 0 DEREK CLUSE NE REGION DI 1.00 X 0 0 0 RHONDA JOHNSON SW REGION DI 1.00 X 0 0 0 MELCIE WELLS SE REGION DI 1.00 X 0 0 0 CAJON KEETON NW REGION DI 1.00 X 0 0 0 LINDA EICHENBERGER 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 MIKE ROBINSON VICE PRESIDE 1.00 X X 0 0 0 SCOTT GOODING CENTRAL REGI 1.00 X 0 0 0 JAMES ROWAN EXECUTIVE DI 40.00 X 191280 0 42399 DEBORAH TRZECIAK CFO 40.00 X 90685 0 54357 BARB SHANER FRMR INTRM E 40.00 X 38159 0 10213 320124 106969 1 false true false BENCHMARK INITIATIVES 795123 795123 MEMBERSHIP DUES 784018 784018 ANNUAL WORKSHOP & TRADE SHOW 733105 733105 PROFESSIONAL DEVELOPMENT 352445 352445 BENCHMARK INITIATIVES 541800 156575 156575 41553 36075 5478 2862819 65201 65201 67553 67553 67553 67553 OTHER INCOME 47110 47110 ASBO DUES 840 840 47950 3043523 2768319 162053 113151 5746 5746 260852 260852 362796 309773 53023 85639 37086 48553 106141 40700 65441 47879 26142 21737 71481 32856 38625 14211 14211 121050 121050 18691 18691 126704 99042 27662 24 24 127018 105244 21774 68097 50856 17241 119375 51516 67859 31338 7036 24302 409399 327671 81728 150093 150093 12163 1762 10401 READERSHIP COSTS - 990T 55027 51051 3976 UBI TAXES 25927 25927 SUPPLIES 21934 11519 10415 AWARDS 15000 15000 20692 5903 14789 2277277 1189854 1087423 0 202112 208614 1223365 892061 123468 160964 35165 70473 566473 406641 249552 159832 1426694 2595338 3260356 4087282 112692 123238 179187 233308 10325 58028 302204 414574 X 2958152 3672708 2958152 3672708 3260356 4087282 766246 -51690 X false true X true false false false false false 784018 175517 175517 175517 111439 78296 33143 402864 297043 105821 52170 31302 20868 159832 OTHER LIABILITIES 58028 58028 X 2991833 -51690 -51690 3043523 3043523 2277277 2277277 2277277 SCHEDULE D, PAGE 3, PART X THE 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. X X false false false JAMES ROWAN EXECUTIVE DIRECTOR 184389 6891 3908 38491 233679 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, IMPERMISSABLE 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.