OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
Tax period
2013-07-01 to 2014-06-30
Filed
2014-12-03
IRS object ID
201423379349300702
Schema version
2013v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-12-03T08:32:37-06:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310984945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHALEN & COMPANY CPASBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1250 WEST OLD WILSON BRIDGE ROAD STEAddressLine1
CityWORTHINGTONCity
StateOHState
ZIP Code43085ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310912286EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO ASSOCIATION OF SCHOOL BUSINESSBusinessNameLine1
Business Name Line2OFFICIALSBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlOHIOBusinessNameControlTxt
Phone6144319116PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18050 N HIGH STREETAddressLine1
Address Line2ROOM/SUITE 170AddressLine2
CityCOLUMBUSCity
StateOHState
ZIP Code43235ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBORAH TRZECIAKPersonNm
Person TitleCFOPersonTitleTxt
Phone6144319116PhoneNum
Signature2014-12-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAREN E BOTTI CPAPreparerPersonNm
PTINP00004826PTIN
Phone6143964200PhoneNum
Preparation2014-12-02PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEBORAH TRZECIAKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18050 N HIGH STREET SUITE 170AddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43235ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$2,099,915GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1936FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS PROVIDES SCHOOL BUSINESS OFFICIALS WITH PREMIER SERVICES AND ADVOCACY IN A MEMBER-DRIVEN COLLABORATIVE ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body728VotingMembersGoverningBodyCnt
Voting Members Independent728VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers176TotalVolunteersCnt
Total Gross UBI$186,927TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$123,922NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,017,066PYProgramServiceRevenueAmt
CY Program Service Revenue$2,073,371CYProgramServiceRevenueAmt
PY Investment Income$14,119PYInvestmentIncomeAmt
CY Investment Income$8,993CYInvestmentIncomeAmt
PY Other Revenue$9,378PYOtherRevenueAmt
CY Other Revenue$17,551CYOtherRevenueAmt
PY Total Revenue$2,040,563PYTotalRevenueAmt
CY Total Revenue$2,099,915CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$10,551PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$12,816CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$764,773PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$808,086CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,084,097PYOtherExpensesAmt
CY Other Expenses$1,111,924CYOtherExpensesAmt
PY Total Expenses$1,859,421PYTotalExpensesAmt
CY Total Expenses$1,932,826CYTotalExpensesAmt
PY Revenues Less Expenses$181,142PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$167,089CYRevenuesLessExpensesAmt
Total Assets BOY$1,899,226TotalAssetsBOYAmt
Total Assets EOY$2,116,173TotalAssetsEOYAmt
Total Liabilities BOY$236,988TotalLiabilitiesBOYAmt
Total Liabilities EOY$286,611TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,662,238NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,829,562NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS PROVIDES SCHOOL BUSINESS OFFICIALS WITH PREMIER SERVICES AND ADVOCACY IN A MEMBER-DRIVEN COLLABORATIVE ENVIRONMENT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$310,715ExpenseAmt
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$98,984ExpenseAmt
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$313,280ExpenseAmt
DescPROFESSIONAL DEVELOPMENT - OASBO SEMINARS 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$202,388ExpenseAmt
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$202,388TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$925,367TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
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 FootnotefalseIncludeFIN48FootnoteInd
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 Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
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 Members728GoverningBodyVotingMembersCnt
Independent Voting Member728IndependentVotingMemberCnt
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 ChaptersfalsePoliciesReferenceChaptersInd
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 170AddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43235ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
TIMOTHY RYAN JENKINS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
DAVID BOLLHEIMER
PAST PRESIDE2.00Yes (X)Yes (X)$0$0$0
ANDREW GEISTFELD
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
SHANE BAUMGARDNER
PRESIDENT-EL2.00Yes (X)Yes (X)$0$0$0
RYAN STECHSCHULTE
VICE PRESIDE2.00Yes (X)Yes (X)$0$0$0
RYAN GHIZZONI
TREASURER2.00Yes (X)Yes (X)$0$0$0
MELISSA LEE
CENTRAL REG1.00Yes (X)$0$0$0
ALLEN SLUKA
NE REGION DI1.00Yes (X)$0$0$0
KAREN ROYER
SW REGION DI1.00Yes (X)$0$0$0
MELCIE WELLS
SE REGION DI1.00Yes (X)$0$0$0
RHONDA ZIMMERLY
NW REGION DI1.00Yes (X)$0$0$0
LINDA EICHENBERGER
FOOD SERVICE1.00Yes (X)$0$0$0
TIM COX
TRANSPORTATI1.00Yes (X)$0$0$0
JEFF GORDON
BUSINESS MGR1.00Yes (X)$0$0$0
BARB SHANER
ASSOC. EXEC.40.00Yes (X)$109,947$0$0
DEBORAH TRZECIAK
CFO40.00Yes (X)$76,176$0$0
DAVID VARDA
EXECUTIVE DI40.00$151,500$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$337,623TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
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
MEMBERSHIP DUES$678,438$678,438
ANNUAL WORKSHOP & TRADE SHOW$551,648$551,648
BENCHMARK INITIATIVES$392,020$392,020
SEMINAR$224,933$224,933
BENCHMARK INITIATIVES$177,706541800$177,706

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$48,626TotalRevenueColumnAmt
Related Or Exempt Func Income$39,405RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$9,221UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,073,371TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,993TotalRevenueColumnAmt
Exclusion$8,993ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
OTHER INCOME$12,559$12,559
ASBO DUES$4,992$4,992
FieldValueIRS element (for citing)
Other Revenue Total$17,551OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,099,915TotalRevenueColumnAmt
Related Or Exempt Func Income$1,886,444RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$186,927UnrelatedBusinessRevenueAmt
Exclusion$26,544ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$12,816TotalAmt
Program Services$12,816ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$346,314TotalAmt
Management And General$346,314ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$251,828TotalAmt
Program Services$170,167ProgramServicesAmt
Management And General$81,661ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$108,963TotalAmt
Program Services$31,837ProgramServicesAmt
Management And General$77,126ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$55,936TotalAmt
Program Services$8,525ProgramServicesAmt
Management And General$47,411ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$45,045TotalAmt
Program Services$13,525ProgramServicesAmt
Management And General$31,520ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$37,542TotalAmt
Program Services$13,658ProgramServicesAmt
Management And General$23,884ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,207TotalAmt
Management And General$16,207ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Management And General$100ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$206,529TotalAmt
Program Services$160,876ProgramServicesAmt
Management And General$45,653ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,098TotalAmt
Program Services$365ProgramServicesAmt
Management And General$2,733ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$146,349TotalAmt
Program Services$108,272ProgramServicesAmt
Management And General$38,077ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$51,306TotalAmt
Program Services$46,108ProgramServicesAmt
Management And General$5,198ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$122,999TotalAmt
Program Services$34,224ProgramServicesAmt
Management And General$88,775ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$40,052TotalAmt
Program Services$7,880ProgramServicesAmt
Management And General$32,172ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$319,011TotalAmt
Program Services$236,414ProgramServicesAmt
Management And General$82,597ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$43,161TotalAmt
Management And General$43,161ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,644TotalAmt
Program Services$1,262ProgramServicesAmt
Management And General$6,382ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
READERSHIP COSTS - 990T$59,682$59,682
SUPPLIES$32,751$21,164$11,587
UBI TAXES$30,847$30,847
OTHER EXPENSES$26,638$25,532$1,106

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$31,992TotalAmt
Program Services-$57,787ProgramServicesAmt
Management And General$25,795ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,932,826TotalAmt
Program Services$925,367ProgramServicesAmt
Management And General$1,007,459ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$150,148BOYAmt
EOY$99,103EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,232,464BOYAmt
EOY$1,559,813EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$85,590BOYAmt
EOY$78,708EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$22,402BOYAmt
EOY$27,466EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$530,514LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$419,331LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$149,874BOYAmt
EOY$111,183EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$238,331BOYAmt
EOY$238,566EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$20,417BOYAmt
EOY$1,334EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,899,226BOYAmt
EOY$2,116,173EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$107,215BOYAmt
EOY$131,145EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$111,451BOYAmt
EOY$154,066EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,322BOYAmt
EOY$1,400EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$236,988BOYAmt
EOY$286,611EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,662,238BOYAmt
EOY$1,829,562EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,662,238BOYAmt
EOY$1,829,562EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,899,226BOYAmt
EOY$2,116,173EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$167,089ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$235NetUnrlzdGainsLossesInvstAmt
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)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$676,038DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$218,175NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$218,175NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$218,175AggregateReportedDuesNtcAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$64,712OtherCostOrOtherBasisAmt
Depreciation$10,785DepreciationAmt
Book Value$53,927BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$427,073OtherCostOrOtherBasisAmt
Depreciation$387,245DepreciationAmt
Book Value$39,828BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,729OtherCostOrOtherBasisAmt
Depreciation$21,301DepreciationAmt
Book Value$17,428BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$111,183TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$1,400Amt
FieldValueIRS element (for citing)
Total Liability$1,400TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,099,915TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$2,099,915RevenueSubtotalAmt
Total Revenue Per Form990$2,099,915TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,932,826TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,932,826ExpensesSubtotalAmt
Total Expenses Per Form990$1,932,826TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 4, PART XII, LINE 2DFormAndLineReferenceDesc
ExplanationUNREALIZED GAIN/LOSS ON INVESTMENTS 0ExplanationTxt

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)
PersonDAVID VARDAPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$151,500BaseCompensationFilingOrgAmt
Total Compensation Filing Org$151,500TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 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 10BNO
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 BY USING THE FOLLOWING COMPARABILITY DATA: - REVIEW THE ANNUAL OHIO SOCIETY OF ASSOCIATE EXECUTIVE SALARY SURVEY FINAL DETERMINATION OF EXECUTIVE COMPENSATION WILL BE 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 ASSOCIATE EXECUTIVE DIRECTOR AND CFO COMPENSATION BY USING THE FOLLOWING COMPARABILITY DATA: - REVIEW THE ANNUAL OHIO SOCIETY OF ASSOCIATE EXECUTIVE SALARY SURVEY FINAL DETERMINATION OF OFFICER COMPENSATION WILL BE BASED ON PERFORMANCE EVALUATIONS.
FORM 990, PAGE 6, PART VI, LINE 19OASBO'S CONSTITUION, 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.
FORM 990, PART IX, LINE 11GPROFESSIONAL FEES 151,366 45,653 0 0 0 0 ADVERTISING PROFESSIONAL FEES 9,510 0 0
FORM 990, PART XI, LINE 9UNREALIZED GAIN/LOSS ON INVESTMENTS 0
FORM 990, PART XI, LINE 9NO OTHER CHANGES

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