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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-12-03T08:32:37-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST OLD WILSON BRIDGE ROAD STE | AddressLine1 |
| City | WORTHINGTON | City |
| State | OH | State |
| ZIP Code | 43085 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | OFFICIALS | BusinessNameLine2 |
| 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 | 8050 N HIGH STREET | AddressLine1 |
| Address Line2 | ROOM/SUITE 170 | AddressLine2 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43235 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH TRZECIAK | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6144319116 | PhoneNum |
| Signature | 2014-12-02 | 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 | 2014-12-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEBORAH TRZECIAK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 N HIGH STREET SUITE 170 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43235 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,099,915 | 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 | THE 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 Body | 728 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 728 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 176 | TotalVolunteersCnt |
| Total Gross UBI | $186,927 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $123,922 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,017,066 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,073,371 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,119 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,993 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,378 | PYOtherRevenueAmt |
| CY Other Revenue | $17,551 | CYOtherRevenueAmt |
| PY Total Revenue | $2,040,563 | PYTotalRevenueAmt |
| CY Total Revenue | $2,099,915 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $10,551 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $12,816 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $764,773 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $808,086 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,084,097 | PYOtherExpensesAmt |
| CY Other Expenses | $1,111,924 | CYOtherExpensesAmt |
| PY Total Expenses | $1,859,421 | PYTotalExpensesAmt |
| CY Total Expenses | $1,932,826 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $181,142 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $167,089 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,899,226 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,116,173 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $236,988 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $286,611 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,662,238 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,829,562 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $310,715 | ExpenseAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $98,984 | ExpenseAmt |
| 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 | $313,280 | ExpenseAmt |
| Desc | PROFESSIONAL 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $202,388 | ExpenseAmt |
| 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 | $202,388 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $925,367 | 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 | false | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 8 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 728 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 728 | 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 | false | 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 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43235 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| TIMOTHY RYAN JENKINS | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID BOLLHEIMER | |||||||
| PAST PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDREW GEISTFELD | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHANE BAUMGARDNER | |||||||
| PRESIDENT-EL | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RYAN STECHSCHULTE | |||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RYAN GHIZZONI | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MELISSA LEE | |||||||
| CENTRAL REG | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALLEN SLUKA | |||||||
| NE REGION DI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN ROYER | |||||||
| SW REGION DI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELCIE WELLS | |||||||
| SE REGION DI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RHONDA ZIMMERLY | |||||||
| NW REGION DI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LINDA EICHENBERGER | |||||||
| FOOD SERVICE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM COX | |||||||
| TRANSPORTATI | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF GORDON | |||||||
| BUSINESS MGR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARB SHANER | |||||||
| ASSOC. EXEC. | 40.00 | Yes (X) | $109,947 | $0 | $0 | ||
| DEBORAH TRZECIAK | |||||||
| CFO | 40.00 | Yes (X) | $76,176 | $0 | $0 | ||
| DAVID VARDA | |||||||
| EXECUTIVE DI | 40.00 | $151,500 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $337,623 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd | Unrelated 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 | $177,706 | 541800 | $177,706 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,626 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,405 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $9,221 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,073,371 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,993 | TotalRevenueColumnAmt |
| Exclusion | $8,993 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| OTHER INCOME | $12,559 | $12,559 |
| ASBO DUES | $4,992 | $4,992 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,551 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,099,915 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,886,444 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $186,927 | UnrelatedBusinessRevenueAmt |
| Exclusion | $26,544 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,816 | TotalAmt |
| Program Services | $12,816 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,314 | TotalAmt |
| Management And General | $346,314 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,828 | TotalAmt |
| Program Services | $170,167 | ProgramServicesAmt |
| Management And General | $81,661 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,963 | TotalAmt |
| Program Services | $31,837 | ProgramServicesAmt |
| Management And General | $77,126 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,936 | TotalAmt |
| Program Services | $8,525 | ProgramServicesAmt |
| Management And General | $47,411 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,045 | TotalAmt |
| Program Services | $13,525 | ProgramServicesAmt |
| Management And General | $31,520 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,542 | TotalAmt |
| Program Services | $13,658 | ProgramServicesAmt |
| Management And General | $23,884 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,207 | TotalAmt |
| Management And General | $16,207 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Management And General | $100 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,529 | TotalAmt |
| Program Services | $160,876 | ProgramServicesAmt |
| Management And General | $45,653 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,098 | TotalAmt |
| Program Services | $365 | ProgramServicesAmt |
| Management And General | $2,733 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,349 | TotalAmt |
| Program Services | $108,272 | ProgramServicesAmt |
| Management And General | $38,077 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,306 | TotalAmt |
| Program Services | $46,108 | ProgramServicesAmt |
| Management And General | $5,198 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,999 | TotalAmt |
| Program Services | $34,224 | ProgramServicesAmt |
| Management And General | $88,775 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,052 | TotalAmt |
| Program Services | $7,880 | ProgramServicesAmt |
| Management And General | $32,172 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,011 | TotalAmt |
| Program Services | $236,414 | ProgramServicesAmt |
| Management And General | $82,597 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,161 | TotalAmt |
| Management And General | $43,161 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,644 | TotalAmt |
| Program Services | $1,262 | ProgramServicesAmt |
| Management And General | $6,382 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$31,992 | TotalAmt |
| Program Services | -$57,787 | ProgramServicesAmt |
| Management And General | $25,795 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,932,826 | TotalAmt |
| Program Services | $925,367 | ProgramServicesAmt |
| Management And General | $1,007,459 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,148 | BOYAmt |
| EOY | $99,103 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,232,464 | BOYAmt |
| EOY | $1,559,813 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,590 | BOYAmt |
| EOY | $78,708 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,402 | BOYAmt |
| EOY | $27,466 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $530,514 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $419,331 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,874 | BOYAmt |
| EOY | $111,183 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,331 | BOYAmt |
| EOY | $238,566 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,417 | BOYAmt |
| EOY | $1,334 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,899,226 | BOYAmt |
| EOY | $2,116,173 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,215 | BOYAmt |
| EOY | $131,145 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,451 | BOYAmt |
| EOY | $154,066 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,322 | BOYAmt |
| EOY | $1,400 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $236,988 | BOYAmt |
| EOY | $286,611 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,662,238 | BOYAmt |
| EOY | $1,829,562 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,662,238 | BOYAmt |
| EOY | $1,829,562 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,899,226 | BOYAmt |
| EOY | $2,116,173 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $167,089 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $235 | 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 | $676,038 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $218,175 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $218,175 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $218,175 | AggregateReportedDuesNtcAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $64,712 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,785 | DepreciationAmt |
| Book Value | $53,927 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $427,073 | OtherCostOrOtherBasisAmt |
| Depreciation | $387,245 | DepreciationAmt |
| Book Value | $39,828 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,301 | DepreciationAmt |
| Book Value | $17,428 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $111,183 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $1,400 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,400 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,099,915 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,099,915 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,099,915 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,932,826 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,932,826 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,932,826 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | UNREALIZED GAIN/LOSS ON INVESTMENTS 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID VARDA | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $151,500 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $151,500 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 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 10B | NO |
| 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 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 15B | THE 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 19 | OASBO'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 11G | PROFESSIONAL FEES 151,366 45,653 0 0 0 0 ADVERTISING PROFESSIONAL FEES 9,510 0 0 |
| FORM 990, PART XI, LINE 9 | UNREALIZED GAIN/LOSS ON INVESTMENTS 0 |
| FORM 990, PART XI, LINE 9 | NO OTHER CHANGES |
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