2013-12-16T09:35:21-06:00 2013-06-30 WHALEN & COMPANY CPAS 250 WEST OLD WILSON BRIDGE ROAD STE WORTHINGTON OH 43085 990 2012-07-01 310912286 OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OHIO 6144319116 8050 N HIGH STREET ROOM/SUITE 170 COLUMBUS OH 43235 DEBORAH TRZECIAK 6144319116 2013-11-12 true KAREN E BOTTI CPA 6143964200 2013-11-12 2012 2016-02-25 16:41:14Z DEBORAH TRZECIAK 8050 N HIGH STREET SUITE 170 COLUMBUS OH 43235 2040563 false X N/A X 1936 OH THE OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS PROVIDES SCHOOL BUSINESS OFFICIALS WITH PREMIER SERVICES AND ADVOCACY IN A MEMBER-DRIVEN COLLABORATIVE ENVIRONMENT. 745 745 8 169 194947 138159 0 1918052 2017066 8393 14119 12453 9378 1938898 2040563 0 4983 10551 752505 764773 0 0 1000672 1084097 1758160 1859421 180738 181142 1808191 1899226 320982 236988 1487209 1662238 X THE OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS PROVIDES SCHOOL BUSINESS OFFICIALS WITH PREMIER SERVICES AND ADVOCACY IN A MEMBER-DRIVEN COLLABORATIVE ENVIRONMENT. false false 297070 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. 38203 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. 307219 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. 144478 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. 144478 786970 false false false true false false false false false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 19 0 true 8 true true true false false false false false X 745 745 false false false false true true true true true false true false true true true true true true true true true true X X DEBORAH TRZECIAK 6144319116 8050 N HIGH STREET SUITE 170 COLUMBUS OH 43235 RYAN GHIZZONI 2.00 X X 0 0 0 MARK PEPERA 2.00 X X 0 0 0 DAVID BOLLHEIMER 2.00 X X 0 0 0 ANDREW GEISTFELD 2.00 X X 0 0 0 MELISSA LEE 1.00 X 0 0 0 SHANE BAUMGARDNER 2.00 X X 0 0 0 ALLEN SLUKA 1.00 X 0 0 0 RYAN STECHSCHULTE 1.00 X 0 0 0 TAMI DOWNARD 1.00 X 0 0 0 KAREN ROYER 1.00 X 0 0 0 LINDA EICHENBERGER 1.00 X 0 0 0 MIKE MILLER 1.00 X 0 0 0 JEFF GORDON 1.00 X 0 0 0 DAVID VARDA 40.00 X 151811 0 0 BARB SHANER 40.00 X 112186 0 0 DEBORAH TRZECIAK 40.00 X 71210 0 0 RYAN JENKINS 2.00 X 0 0 0 335207 2 false true false MEMBERSHIP DUES 674509 674509 ANNUAL WORKSHOP & TRADE SHOW 554068 554068 BENCHMARK INITIATIVES 331483 331483 SEMINAR 214161 214161 BENCHMARK INITIATIVES 541800 181481 181481 61364 47898 13466 2017066 14119 14119 OTHER INCOME 5394 5394 ASBO DUES 3984 3984 9378 2040563 1822119 194947 23497 10551 10551 326613 326613 235297 158521 76776 103101 30640 72461 57982 11067 46915 41780 12546 29234 37386 1443 35943 12931 12931 3050 3050 96063 81795 14268 1095 1095 132108 104008 28100 47897 42081 5816 116094 29695 86399 39393 5563 33830 351026 250054 100972 70482 70482 9933 1016 8917 READERSHIP COSTS - 990T 59666 59666 OTHER EXPENSES 49696 17838 31858 UBI TAXES 45250 45250 SUPPLIES 29993 17490 12503 -17966 -47004 29038 1859421 786970 1072451 0 236869 150148 1238521 1232464 80862 85590 33881 22402 526044 376170 216699 149874 238331 1359 20417 1808191 1899226 135946 107215 155096 111451 29940 18322 320982 236988 X 1487209 1662238 1487209 1662238 1808191 1899226 181142 -6113 X false true X true false false false false 674509 225459 225459 225459 64712 9126 55586 422603 353489 69114 38729 13555 25174 149874 OTHER LIABILITIES 18322 18322 2040563 2040563 2040563 1865534 6113 6113 1859421 1859421 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D UNREALIZED GAIN/LOSS ON INVESTMENTS 6,113 X X false false false DAVID VARDA 151811 151811 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