OHIO ASSOCIATION OF SCHOOL BUSINESS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- OHIO ASSOCIATION OF SCHOOL BUSINESS (EIN 31-0912286)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-12-16
- IRS object ID
- 201323509349300117
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-12-16T09:35:21-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | 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 | 2012-07-01 | 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 | 2013-11-12 | 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 | 2013-11-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | 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 | 2040563 | 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 | 745 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 745 | NbrIndependentVotingMembers |
| Total Nbr Employees | 8 | TotalNbrEmployees |
| Total Nbr Volunteers | 169 | TotalNbrVolunteers |
| Total Gross UBI | 194947 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 138159 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1918052 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2017066 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 8393 | InvestmentIncomePriorYear |
| Investment Income Current Year | 14119 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 12453 | OtherRevenuePriorYear |
| Other Revenue Current Year | 9378 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1938898 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2040563 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 4983 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 10551 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 752505 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 764773 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1000672 | OtherExpensePriorYear |
| Other Expenses Current Year | 1084097 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1758160 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1859421 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 180738 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 181142 | RevenuesLessExpensesCY |
| Total Assets BOY | 1808191 | TotalAssetsBOY |
| Total Assets EOY | 1899226 | TotalAssetsEOY |
| Total Liabilities BOY | 320982 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 236988 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1487209 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1662238 | 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 | 297070 | 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 | 38203 | 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 | 307219 | 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 | 144478 | 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 | 144478 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 786970 | 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 | true | 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 |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 19 | 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 | 745 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 745 | 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 |
|---|---|---|---|---|---|---|
| RYAN GHIZZONI | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| MARK PEPERA | ||||||
| PAST PRESIDE | 2.00 | X | X | 0 | 0 | 0 |
| DAVID BOLLHEIMER | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| ANDREW GEISTFELD | ||||||
| PRESIDENT EL | 2.00 | X | X | 0 | 0 | 0 |
| MELISSA LEE | ||||||
| CENTRAL REG | 1.00 | X | 0 | 0 | 0 | |
| SHANE BAUMGARDNER | ||||||
| VICE PRESIDE | 2.00 | X | X | 0 | 0 | 0 |
| ALLEN SLUKA | ||||||
| NE REGION DI | 1.00 | X | 0 | 0 | 0 | |
| RYAN STECHSCHULTE | ||||||
| NW REGION DI | 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 | |
| LINDA EICHENBERGER | ||||||
| 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 | 151811 | 0 | 0 | |
| BARB SHANER | ||||||
| ASST. EXEC. | 40.00 | X | 112186 | 0 | 0 | |
| DEBORAH TRZECIAK | ||||||
| CFO | 40.00 | X | 71210 | 0 | 0 | |
| RYAN JENKINS | ||||||
| SECRETARY | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 335207 | TotalReportableCompFromOrg |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | 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 | 674509 | 674509 | ||
| ANNUAL WORKSHOP & TRADE SHOW | 554068 | 554068 | ||
| BENCHMARK INITIATIVES | 331483 | 331483 | ||
| SEMINAR | 214161 | 214161 | ||
| BENCHMARK INITIATIVES | 181481 | 541800 | 181481 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 61364 | TotalRevenueColumn |
| Related Or Exempt Function Income | 47898 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 13466 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2017066 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14119 | TotalRevenueColumn |
| Exclusion | $14,119 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|
| OTHER INCOME | 5394 | $5,394 |
| ASBO DUES | 3984 | $3,984 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 9378 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2040563 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1822119 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 194947 | UnrelatedBusinessRevenue |
| Exclusion | $23,497 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10551 | Total |
| Program Services | 10551 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 326613 | Total |
| Management And General | 326613 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235297 | Total |
| Program Services | 158521 | ProgramServices |
| Management And General | 76776 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103101 | Total |
| Program Services | 30640 | ProgramServices |
| Management And General | 72461 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57982 | Total |
| Program Services | 11067 | ProgramServices |
| Management And General | 46915 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41780 | Total |
| Program Services | 12546 | ProgramServices |
| Management And General | 29234 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37386 | Total |
| Program Services | 1443 | ProgramServices |
| Management And General | 35943 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12931 | Total |
| Management And General | 12931 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3050 | Total |
| Management And General | 3050 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96063 | Total |
| Program Services | 81795 | ProgramServices |
| Management And General | 14268 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1095 | Total |
| Management And General | 1095 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132108 | Total |
| Program Services | 104008 | ProgramServices |
| Management And General | 28100 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47897 | Total |
| Program Services | 42081 | ProgramServices |
| Management And General | 5816 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116094 | Total |
| Program Services | 29695 | ProgramServices |
| Management And General | 86399 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39393 | Total |
| Program Services | 5563 | ProgramServices |
| Management And General | 33830 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 351026 | Total |
| Program Services | 250054 | ProgramServices |
| Management And General | 100972 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70482 | Total |
| Management And General | 70482 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9933 | Total |
| Program Services | 1016 | ProgramServices |
| Management And General | 8917 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| READERSHIP COSTS - 990T | 59666 | 59666 | |
| OTHER EXPENSES | 49696 | 17838 | 31858 |
| UBI TAXES | 45250 | 45250 | |
| SUPPLIES | 29993 | 17490 | 12503 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -17966 | Total |
| Program Services | -47004 | ProgramServices |
| Management And General | 29038 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1859421 | Total |
| Program Services | 786970 | ProgramServices |
| Management And General | 1072451 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236869 | BOY |
| EOY | 150148 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1238521 | BOY |
| EOY | 1232464 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80862 | BOY |
| EOY | 85590 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33881 | BOY |
| EOY | 22402 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 526044 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 376170 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 216699 | BOY |
| EOY | 149874 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 238331 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1359 | BOY |
| EOY | 20417 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1808191 | BOY |
| EOY | 1899226 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 135946 | BOY |
| EOY | 107215 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 155096 | BOY |
| EOY | 111451 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29940 | BOY |
| EOY | 18322 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 320982 | BOY |
| EOY | 236988 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1487209 | BOY |
| EOY | 1662238 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1487209 | BOY |
| EOY | 1662238 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1808191 | BOY |
| EOY | 1899226 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 181142 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -6113 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
| Dues Assessments | 674509 | DuesAssessments |
| Non Ded Lobby Political Current | 225459 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 225459 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 225459 | AggrAmtReportedInDuesNotices |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 64712 | OtherCostOrOtherBasis |
| Depreciation | 9126 | Depreciation |
| Book Value | 55586 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 422603 | OtherCostOrOtherBasis |
| Depreciation | 353489 | Depreciation |
| Book Value | 69114 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 38729 | OtherCostOrOtherBasis |
| Depreciation | 13555 | Depreciation |
| Book Value | 25174 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 149874 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER LIABILITIES | Description |
| Amount | $18,322 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 18322 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 2040563 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 2040563 | RevenueSubtotal |
| Total Revenue Per Form990 | 2040563 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1865534 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 6113 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 6113 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1859421 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1859421 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | Identifier |
| Return Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | ReturnReference |
| Explanation | UNREALIZED GAIN/LOSS ON INVESTMENTS 6,113 | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DAVID VARDA | NamePerson |
| Title | EXECUTIVE DIRECTOR | Title |
| Base Compensation Filing Org | 151811 | BaseCompensationFilingOrg |
| Total Compensation Filing Org | 151811 | TotalCompensationFilingOrg |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 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. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | UNREALIZED GAIN/LOSS ON INVESTMENTS -6,113 |
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