2024-11-15T08:26:02-06:00 2023-12-31 310829879 WILSON SHANNON & SNOW INC 10 WEST LOCUST STREET NEWARK OH 43055 990 2023-01-01 314441868 OHIO ASSOCIATION OF BROADCASTERS INC OHIO 6142284052 17 S HIGH STREET 1010 COLUMBUS OH 43215 CHRISTINE MERRITT PRESIDENT 6142284052 2024-11-14 1 0 CRYSTAL J KENT CPA P00492294 7403456611 2024-11-14 2023 2024-10-15 13:58:12Z CHRISTINE MERRITT 17 S HIGH STREET 1010 COLUMBUS OH 43215 1137203 0 X WWW.OAB.ORG X 1937 OH TO ADVANCE THE BEST INTERESTS OF THE BROADCAST INDUSTRY IN THE STATE OF OHIO THROUGH A VARIETY OF PROGRAMS INTENDED TO EDUCATE BROADCASTERS, TO ASSIST THEM IN BETTER SERVICING THE PUBLIC INTEREST, TO FOSTER STRONGER RELATIONSHIPS BETWEEN BROADCASTERS, THE CITIZENS OF OHIO, NONPROFIT ORGANIZATIONS AND FEDERAL AND OHIO STATE AND LOCAL GOVERNMENTAL DEPARTMENTS AND OFFICIALS, AND TO OTHERWISE ENGAGE IN ACTIVITIES AND OTHER UNDERTAKINGS, INCLUDING BUT NOT LIMITED TO NONCOMMERCIAL SUSTAINING ANNOUNCEMENT PROGRAMS ("NCSA PROGRAMS"), WHICH SERVE THOSE PURPOSES. 14 14 3 33 0 0 0 0 1016292 863925 50376 17317 6567 13074 1073235 894316 11650 7500 0 0 415086 397692 0 0 0 579642 643296 1006378 1048488 66857 -154172 2392826 2391153 275281 228859 2117545 2162294 X TO ADVANCE THE BEST INTERESTS OF THE BROADCAST INDUSTRY IN THE STATE OF OHIO THROUGH A VARIETY OF PROGRAMS INTENDED TO EDUCATE BROADCASTERS, TO ASSIST THEM IN BETTER SERVICING THE PUBLIC INTEREST, TO FOSTER STRONGER RELATIONSHIPS BETWEEN BROADCASTERS, THE CITIZENS OF OHIO, NONPROFIT ORGANIZATIONS AND FEDERAL AND OHIO STATE AND LOCAL GOVERNMENTAL DEPARTMENTS AND OFFICIALS, AND TO OTHERWISE ENGAGE IN ACTIVITIES AND OTHER UNDERTAKINGS, INCLUDING BUT NOT LIMITED TO NONCOMMERCIAL SUSTAINING ANNOUNCEMENT PROGRAMS ("NCSA PROGRAMS"), WHICH SERVE THOSE PURPOSES. 0 0 MEMBER SERVICES - CONFERENCES, SEMINARS, WEBINARS, NEWSLETTERS, HOTLINES AND GROUP PURCHASING PROGRAMS THAT EDUCATE MEMBERSHIP ON CURRENT ISSUES AND ASSIST MEMBERSHIP IN COMPLYING WITH STATE AND FEDERAL REGULATIONS. ADVOCACY - ADVOCATE ON ISSUES IMPACTING THE BROADCASTING INDUSTRY PENDING BEFORE THE OHIO GENERAL ASSEMBLY AND CONGRESS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 11 0 3 1 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X CHRISTINE MERRITT 6142284052 17 S HIGH STREET STE 1010 COLUMBUS OH 43215 HANK LITTICK IMMEDIATE PAST CHAIR 0.80 0.15 X 0 0 0 THOMAS MANDEL CHAIRMAN 0.80 0.15 X X 0 0 0 BRIAN LORENZEN VICE CHAIRMAN 0.80 0.15 X X 0 0 0 MATT BELL DIRECTOR 0.54 X 0 0 0 JEFF BROGAN DIRECTOR 0.54 X 0 0 0 CAROLYN CASSIDY DIRECTOR 0.54 X 0 0 0 KELLY GEARHART DIRECTOR 0.54 X 0 0 0 TONY D'ANGELO DIRECTOR 0.54 X 0 0 0 MIKE FREDRICK DIRECTOR 0.54 X 0 0 0 EDDIE HARRELL JR SECRETARY/TREASURER 0.80 0.15 X X 0 0 0 DON PETERSON III DIRECTOR 0.54 X 0 0 0 MATT MNICH DIRECTOR 0.54 X 0 0 0 DARREN MOORE DIRECTOR 0.54 X 0 0 0 MATT MORAN DIRECTOR 0.54 X 0 0 0 CHRISTINE MERRITT PRESIDENT 40.00 0.25 X 181451 0 22937 181451 0 22937 1 0 1 0 0 NCSA PROGRAM 900099 605645 605645 MEMBERSHIP FEES 900099 167615 167615 CONFERENCES & SEMINARS 900099 76750 76750 INSPECTION INCOME 900099 13915 13915 863925 63554 63554 7400 7400 196650 242887 -46237 -46237 -46237 LEGAL FEE REFUND 900099 5674 5674 5674 894316 869599 0 24717 7500 204388 143868 16307 9047 24082 120895 39053 13830 10669 45601 24758 25256 37485 6806 208430 3866 6195 NCSA EXPENSE 59312 INSPECTION EXPENSE 14200 PARKING 7257 OTHER ADMINISTRATIVE 7024 12659 1048488 166821 112856 192373 197612 259915 208545 7379 9340 114668 108868 9666 5800 1545231 1678960 211441 178040 2392826 2391153 62000 49976 1840 3245 211441 175638 275281 228859 X 2117545 2162294 2117545 2162294 2392826 2391153 -154172 198921 0 X 0 1 X 1 0 0 0 1 167615 61395 9310 70705 67046 3659 9799 9799 0 44895 44895 0 59974 54174 5800 5800 OPERATING LEASE RIGHT OF USE ASSET 178040 178040 OPERATING LEASE RIGHT OF USE OBLIGATION 175638 175638 X PART X, LINE 2: THE OAB AND THE AFFILIATE ARE NOT-FOR-PROFIT OHIO CORPORATIONS AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C) (6) AND 501 (C) (3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. INCOME TAXES ON UNRELATED BUSINESSES INCOME, IF ANY, ARE PROVIDED AT THE APPLICABLE RATES ON INCOME FOR FINANCIAL REPORTING PURPOSES. THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. A RECOGNIZED TAX POSITION IS MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ASSOCIATION'S ACTIVITIES, THE ASSOCIATION BELIEVES ITS TAX POSITION IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE ASSOCIATION AND THEREFORE NO INCOME TAX EXPENSE IS RECOGNIZED. IT IS THE POLICY OF THE ASSOCIATION TO INCLUDE IN ITS CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS, PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. X X X X 0 0 0 CHRISTINE MERRITT PRESIDENT 174951 0 0 0 6500 0 7037 0 15900 0 204388 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS HOLD A FEDERAL LICENSE TO OPERATE A COMMERCIAL RADIO OR TELEVISION BROADCAST STATION OR MAINTAIN A COMMERCIAL RADIO OR TELEVISION BROADCAST STATION MAIN STUDIO WITHIN THE STATE OF OHIO. VOTING MEMBERS ARE ENTITLED TO ONE VOTE FOR EACH STATION OF RECORD IN THE MEMBER'S NAME IN THE RECORD OF MEMBERSHIP. THE NON-VOTING MEMBERS HOLD A FEDERAL LICENSE TO OPERATE A NON-COMMERCIAL RADIO OR TELEVISION BROADCAST STATION MAIN STUDIO WITHIN THE STATE OF OHIO. THE ASSOCIATE MEMBERS HAVE AN INTEREST IN BROADCASTING WITHIN THE STATE OF OHIO BUT ARE NOT ELIGIBLE FOR VOTING OR NON-VOTING MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS ARE ENTITLED TO ONE VOTE FOR EACH STATION OF RECORD IN THE MEMBER'S NAME IN THE RECORD OF MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS OF THE GOVERNING BODY THAT ARE SUBJECT TO APPROVAL BY MEMBERS INCLUDE CHANGES TO THE BY-LAWS AND THE ELECTION OF OFFICERS AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS E-MAILED TO THE FULL BOARD OF DIRECTORS THEN REVIEWED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE MANAGEMENT OF THE OAB ANNUALLY HAS THE BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN OFF AS TO WHETHER OR NOT EACH INDIVIDUAL DIRECTOR HAS A CONFLICT. FORMS ARE KEPT BY THE OAB ON FILE. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT SHARES WITH THE EXECUTIVE COMMITTEE VARIOUS SALARY SURVEYS TO DETERMINE SALARY AND BENEFITS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE KEPT IN A PUBLIC FILE AND ARE AVAILABLE FOR REVIEW UPON REQUEST. THE OHIO BROADCASTERS FOUNDATION 17 S HIGH STREET SUITE 1010 COLUMBUS OH 43215 311717090 SEE PART VII OH 501(C)(3) LINE 12A, I SEE PART VII 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 PART II, COLUMN B: THE RELATED TAX-EXEMPT ORGANIZATION'S PRIMARY ACTIVITY IS SCHOLARSHIP GRANTS GIVEN TO AWARD WINNERS PART II, COLUMN F: THE RELATED TAX-EXEMPT ORGANIZATION'S DIRECT CONTROLLING ENTITY IS THE OHIO ASSOCIATION OF BROADCASTERS, INC.