OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-01-29
IRS object ID: 201300299349300220
Schema version: 2011v1.2
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-29T11:37:46-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHALEN & COMPANY CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	310912286	EIN

Name Name

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)
Name Control	OHIO	NameControl
Phone	6144319116	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	DEBORAH TRZECIAK	Name
Title	CFO	Title
Phone	6144319116	Phone
Date Signed	2012-11-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KAREN E BOTTI CPA	Name
Phone	6143964200	Phone
Date Prepared	2012-11-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DEBORAH TRZECIAK	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	1938898	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1936	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	THE OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS PROVIDES SCHOOL BUSINESS OFFICIALS WITH PREMIER SERVICES AND ADVOCACY IN A MEMBER-DRIVEN COLLABORATIVE ENVIRONMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	749	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	749	NbrIndependentVotingMembers
Total Nbr Employees	8	TotalNbrEmployees
Total Nbr Volunteers	181	TotalNbrVolunteers
Total Gross UBI	158692	TotalGrossUBI
Net Unrelated Business Txbl Income	96773	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1842414	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1918052	ProgramServiceRevenueCY
Investment Income Prior Year	7640	InvestmentIncomePriorYear
Investment Income Current Year	8393	InvestmentIncomeCurrentYear
Other Revenue Prior Year	19402	OtherRevenuePriorYear
Other Revenue Current Year	12453	OtherRevenueCurrentYear
Total Revenue Prior Year	1869456	TotalRevenuePriorYear
Total Revenue Current Year	1938898	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	4983	BenefitsPaidToMembersCY
Salaries Etc Prior Year	728380	SalariesEtcPriorYear
Salaries Etc Current Year	752505	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	944334	OtherExpensePriorYear
Other Expenses Current Year	1000672	OtherExpensesCurrentYear
Total Expenses Prior Year	1672714	TotalExpensesPriorYear
Total Expenses Current Year	1758160	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	196742	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	180738	RevenuesLessExpensesCY
Total Assets BOY	1636337	TotalAssetsBOY
Total Assets EOY	1808191	TotalAssetsEOY
Total Liabilities BOY	329866	TotalLiabilitiesBOY
Total Liabilities EOY	320982	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1306471	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1487209	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS PROVIDES SCHOOL BUSINESS OFFICIALS WITH PREMIER SERVICES AND ADVOCACY IN A MEMBER-DRIVEN COLLABORATIVE ENVIRONMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	274569	Expense
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	32779	Expense
Description	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.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	303726	Expense
Description	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.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	128441	Expense
Description	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.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	128441	TotalOfOtherProgramServiceExp
Total Program Service Expense	739515	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	true	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	20	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	8	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	749	NbrVotingGoverningBodyMembers
Number Independent Voting Members	749	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	true	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DEBORAH TRZECIAK	NamePerson
Telephone Number	6144319116	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOY CLICKENGER
PAST PRESIDE	2.00	X	X	0	0	0
MARK PEPERA
PRESIDENT	2.00	X	X	0	0	0
DAVID BOLLHEIMER
PRESIDENT EL	2.00	X	X	0	0	0
ANDREW GEISTFELD
VICE PRESIDE	2.00	X	X	0	0	0
SANDY MOEGLIN
SECRETARY	2.00	X	X	0	0	0
SHANE BAUMGARDNER
TREASURER	2.00	X	X	0	0	0
TRACY DEMATTEO
CENT. REG. D	1.00	X		0	0	0
SHERYL SHAW STEWART
NE REG. DIR.	1.00	X		0	0	0
RYAN STECHSCHULTE
NW REG. DIR.	1.00	X		0	0	0
TAMI DOWNARD
SE REG. DIR.	1.00	X		0	0	0
KAREN ROYER
SW REG. DIR.	1.00	X		0	0	0
DEBBIE STEELE
FOOD SVC. RE	1.00	X		0	0	0
MIKE MILLER
TRANSPORTATI	1.00	X		0	0	0
JEFF GORDON
BUSINESS MGR	1.00	X		0	0	0
DAVID VARDA
EXECUTIVE DI	40.00		X	141652	0	0
BARB SHANER
ASST. EXEC.	40.00		X	109302	0	0
DEBORAH TRZECIAK
CFO	40.00		X	68347	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	319301	TotalReportableCompFromOrg
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Business CodeBusinessCode	Unrelated Business RevenueUnrelatedBusinessRevenue
MEMBERSHIP DUES	664501	664501
WORKSHOP AND TRADESHOW	508740	508740
BENCHMARK INITIATIVES	302521	302521
SEMINAR	218020	218020
BENCHMARK INITIATIVES	148026		541800	148026

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	76244	TotalRevenueColumn
Related Or Exempt Function Income	65578	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	10666	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	1918052	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	8393	TotalRevenueColumn
Exclusion	$8,393	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
OTHER INCOME	9543	$9,543
ASBO DUES	2910	$2,910

Field	Value	IRS element (for citing)
Total Other Revenue	12453	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1938898	TotalRevenueColumn
Related Or Exempt Function Income	1759360	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	158692	UnrelatedBusinessRevenue
Exclusion	$20,846	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	4983	Total
Program Services	4983	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	324221	Total
Management And General	324221	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	213478	Total
Program Services	143021	ProgramServices
Management And General	70457	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	103775	Total
Program Services	28391	ProgramServices
Management And General	75384	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	70425	Total
Program Services	21222	ProgramServices
Management And General	49203	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	40606	Total
Program Services	11514	ProgramServices
Management And General	29092	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	46174	Total
Management And General	46174	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12265	Total
Management And General	12265	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	550	Total
Management And General	550	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	78217	Total
Program Services	71984	ProgramServices
Management And General	6233	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	116276	Total
Program Services	86661	ProgramServices
Management And General	29615	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	40608	Total
Program Services	34925	ProgramServices
Management And General	5683	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	117252	Total
Program Services	33688	ProgramServices
Management And General	83564	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	34242	Total
Program Services	5995	ProgramServices
Management And General	28247	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	352868	Total
Program Services	225838	ProgramServices
Management And General	127030	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	77755	Total
Management And General	77755	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9955	Total
Program Services	953	ProgramServices
Management And General	9002	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES	34041	28514	5527
OTHER EXPENSES	25494	21827	3667
DUES AND SUBSCRIPTIONS	21811	1249	20562
CONTRIBUTIONS -990T	18750	18750

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	14414	Total
Management And General	14414	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1758160	Total
Program Services	739515	ProgramServices
Management And General	1018645	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	698459	BOY
EOY	864945	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	585194	BOY
EOY	610445	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	87592	BOY
EOY	80862	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	40006	BOY
EOY	33881	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	533672	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	316973	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	223460	BOY
EOY	216699	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1626	BOY
EOY	1359	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1636337	BOY
EOY	1808191	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	123271	BOY
EOY	135946	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	200240	BOY
EOY	155096	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	6355	BOY
EOY	29940	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	329866	BOY
EOY	320982	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1306471	BOY
EOY	1487209	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1306471	BOY
EOY	1487209	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1636337	BOY
EOY	1808191	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	180738	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Correction Made	false	CorrectionMade
Form1120 Pol Filed	false	Form1120PolFiled
Form4720 Filed	false	Form4720Filed
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax
Substantially All Dues Nondeduct	false	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear
Dues Assessments	664501	DuesAssessments
Non Ded Lobby Political Current	199973	NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Total	199973	NonDedLobbyPoliticalTotal
Aggr Amt Reported In Dues Notices	199973	AggrAmtReportedInDuesNotices

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	64712	OtherCostOrOtherBasis
Depreciation	7467	Depreciation
Book Value	57245	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	430231	OtherCostOrOtherBasis
Depreciation	303697	Depreciation
Book Value	126534	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	38729	OtherCostOrOtherBasis
Depreciation	5809	Depreciation
Book Value	32920	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	216699	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	OTHER LIABILITIES	Description
Amount	$29,940	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	29940	TotalOfAmounts
Total Revenue	1938898	TotalRevenue
Total Expenses	1758160	TotalExpenses
Excess Or Deficit For Year	180738	ExcessOrDeficitForYear
Excess Or Deficit Per FS	180738	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1938898	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1938898	RevenueSubtotal
Total Revenue Per Form990	1938898	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1758160	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1758160	ExpensesSubtotal
Total Expenses Per Form990	1758160	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	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.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERS ELECT THE GOVERNING BOARD.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	AT THE ANNUAL MEMBERS' MEETING, ANY CONSTITUTION OR BYLAW CHANGES ARE APPROVED BY THE MEMBERS.
POLICIES AND PROCEDURES GOVERNING CHAPTERS	FORM 990, PAGE 6, PART VI, LINE 10B	NO
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
ENFORCEMENT OF CONFLICTS POLICY	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.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE WILL REVIEW EXECUTIVE DIRECTOR COMPENSATION BY USING THE FOLLOWING COMPARABILITY DATA: - SURVEY MIDWEST ASBO AFFILIATES - SURVEY BASA AND OSBA - 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.
COMPENSATION PROCESS FOR OFFICERS	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: - SURVEY MIDWEST ASBO AFFILIATES - SURVEY BASA AND OSBA - REVIEW THE ANNUAL OHIO SOCIETY OF ASSOCIATE EXECUTIVE SALARY SURVEY FINAL DETERMINATION OF OFFICER COMPENSATION WILL BE BASED ON PERFORMANCE EVALUATIONS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.

OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2011

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Activity2 Activity2

Activity3 Activity3

Activity Other ActivityOther

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

Program Service Revenue ProgramServiceRevenue (5 entries)

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Investment Income InvestmentIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

Total Revenue TotalRevenue

Benefits To Members BenefitsToMembers

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Lobbying FeesForServicesLobbying

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Travel Travel

Conferences Meetings ConferencesMeetings

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Deferred Revenue DeferredRevenue

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule C IRS990ScheduleC

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Land Buildings OtherLandBuildings

Other Liabilities OtherLiabilities

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

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