2024-06-19T07:43:14-05:00 2023-08-31 BDO USA 300 SPRUCE ST STE 100 COLUMBUS OH 43215 990 2022-09-01 311595864 OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 % LYNNE E MCGRAW CPA OHIO 6148904770 6805 OAK CREEK DRIVE COLUMBUS OH 43229 JOSEPH RUGOLA EXECUTIVE DIRECTOR 6148904770 2024-05-29 true JOSEPH RUGOLA 999009999 Jacob Cook P01240455 6144883126 3 2022 2023-04-26 12:10:37Z JOSEPH RUGOLA 6805 OAK CREEK DRIVE COLUMBUS OH 43229 10478437 false 1381 X WWW.OAPSE.ORG X 1938 OH OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES. 13 12 54 45 0 0 610000 610000 10154630 9867488 0 -3529 3099 949 10767729 10474908 468520 321370 0 0 8088370 8491611 0 0 0 2573687 2100137 11130577 10913118 -362848 -438210 4931989 5040459 1845215 2391895 3086774 2648564 OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES. false false OAPSE ACTS AS A BARGAINING AGENT FOR APPROXIMATELY 29,000 PUBLIC SCHOOL EMPLOYEES IN 480 ACTIVE CHAPTERS IN OHIO. false true true true false false false false false true false false true true true false true false false false false false false false false false true false true false false false false true false false false false false false true true true false true 29 0 true 54 true false false false false true true false false false X 13 12 false false false false true true true true true false true true true true true true true false true true false X LYNNE E MCGRAW CPA 6148904770 6805 OAK CREEK DRIVE COLUMBUS OH 43229 JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 40.0 20.0 X 227412 0 73097 THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 40.0 0.0 X 166505 0 76610 GARY V MARTIN ASSOCIATE DIRECTOR 40.0 20.0 X 186826 0 49052 JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 40.0 20.0 X 156567 0 60343 STEVE MYERS REGIONAL DIRECTOR 40.0 0.0 X 128731 0 73378 JAMES GOLLINGS REGIONAL DIRECTOR 40.0 0.0 X 130044 0 70614 LLOYD RAINS REGIONAL DIRECTOR 40.0 0.0 X 128545 0 72054 LOIS CARSON PRESIDENT 40.0 0.0 X X 16510 0 0 MIKE LANG VICE PRESIDENT 10.0 0.0 X X 0 0 0 SANDRA WHEELER SECRETARY 10.0 0.0 X X 0 0 0 DEBORA ADAMS MEMBER 5.0 0.0 X 0 0 0 KATHY CHAMBERLAIN MEMBER 5.0 0.0 X 0 0 0 CONNIE MCDONALD MEMBER (EFF. 05/2023) 5.0 0.0 X 0 0 0 SHEILA DAWKINS-FLINN MEMBER 5.0 0.0 X 0 0 0 JAMES HALLER MEMBER 5.0 0.0 X 0 0 0 KAREN JONES MEMBER 5.0 0.0 X 0 0 0 BEVERLY PAYNE MEMBER 5.0 0.0 X 0 0 0 MELODY POTTER MEMBER (RET. 05/2023) 5.0 0.0 X 0 0 0 BARBARA WARD MEMBER 5.0 0.0 X 0 0 0 STEPHANIE WILEY MEMBER 5.0 0.0 X 0 0 0 JACKIE LEISURE MEMBER 5.0 0.0 X 0 0 0 1141140 0 475148 31 false true false 0 610000 610000 MEMBERSHIP DUES 813930 9867488 9867488 9867488 0 0 0 0 0 0 3529 -3529 -3529 -3529 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 813930 949 949 949 10474908 9868437 -3529 321370 0 0 0 573342 0 4660873 823632 2024175 409589 0 1167 45967 0 0 0 37101 18707 297910 175436 0 209852 178665 0 129218 2289 0 101737 139001 AUTO EXPENSES 474209 DISTRICT REBATES 132811 ARBITRATIONS 36739 DUES AND SUBSCRIPTIONS 25910 93418 10913118 4036419 3587538 0 0 0 0 171603 162530 0 0 0 0 0 0 0 0 229004 248195 2074218 1635291 485307 438927 0 0 0 0 0 0 0 0 9656 603269 4931989 5040459 1353217 1362936 0 0 21090 31928 0 0 0 0 0 0 59107 466996 0 103291 411801 426744 1845215 2391895 X 3086774 2648564 0 0 3086774 2648564 4931989 5040459 -438210 X false true X false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 434354 500 434354 279500 713854 false SEE PART IV 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204502043 279500 0 SEE PART IV 6805 OAK CREEK DRIVE COLUMBUS OH 43229 452130328 0 0 true false false SCHEDULE C, PART I-A, LINE 1: OAPSE MAKES CONTRIBUTIONS TO OAPSE/AFSCME TURNAROUND OHIO PCE, A SECTION 527 ORGANIZATION. IN ADDITION, OAPSE COMPENSATES INDIVIDUALS AND COORDINATES VOLUNTEER EFFORTS TO PROMOTE CERTAIN POLITICAL CANDIDATES AND BALLOT INITIATIVES. SCHEDULE C, PART I-C, LINE 4: OAPSE DOES NOT FILE A FORM 1120-POL BECAUSE THE ASSETS USED TO MAKE DONATIONS TO POLITICAL ORGANIZATIONS ARE KEPT IN A SEGREGATED, NON-INTEREST BEARING ACCOUNT. SCHEDULE C, PART I-C, LINE 5: NAME: OAPSE/AFSCME TURNAROUND OHIO PCE EIN: 20-4502043 NAME: OAPSE/AFSCME TURNAROUND OHIO PAC EIN: 45-2130328 53943 53943 703976 703976 0 329348 229612 99736 986951 701703 285248 438927 RIGHT OF USE ASSETS 560604 DEPOSITS 40865 TRAVEL ADVANCES 1800 603269 0 ACCRUED SEVERANCE 395417 ACCRUED RETIREMENT BENEFITS 31327 426744 X SCHEDULE D, PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C)(5), 527 OR 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ANY UNRELATED BUSINESS INCOME AS DEFINED IN THE CODE. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED AUGUST 31, 2023 AND 2022. ACCORDINGLY, NO PROVISIONS FOR FEDERAL, STATE OR LOCAL INCOME TAXES ARE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF THE FASB 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. AS OF AUGUST 31, 2023 AND 2022, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING INCOME TAX EXEMPT ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS CURRENT BASED ON CURRENT FACTS AND CIRCUMSTANCES. IT IS THE POLICY OF THE ORGANIZATION TO INCLUDE PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES IN OPERATING EXPENSES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022. true OAPSEAFSCME TURNAROUND OHIO PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204502043 527 279500 SEE PART IV AMERICAN FEDERATION OF LABOR OHIO AFL-CIO 500 S FRONT ST STE 700 COLUMBUS OH 43215 314425064 501(c)(5) 25000 SEE PART IV AFSCME FALLEN HEROES FUND 1625 L STREET NW WASHINGTON DC 20036 522344511 501(c)(3) 6000 SEE PART IV 1 2 SCHEDULE I, PART I: THE MONIES GIVEN TO THESE ORGANIZATIONS WERE PURELY A CONTRIBUTION. THEREFORE, NO MONITORING PROCEDURES WERE PUT IN PLACE OVER THESE CONTRIBUTION MONIES. SCHEDULE I, PART II: NAME OF ORGANIZATION OR GOVERNMENT: OAPSE AFSCME TURNAROUND OHIO PCE PURPOSE OF GRANT: POLITICAL EXPENDITURES NAME OF ORGANIZATION OR GOVERNMENT: AMERICAN FEDERATION OF LABOR OHIO AFL-CIO PURPOSE OF GRANT: TO DEFEAT ISSUE ONE ON THE OHIO BALLOT IN AUGUST NAME OF ORGANIZATION OR GOVERNMENT: AFSCME FALLEN HEROES FUND PURPOSE OF GRANT: Maui fires, Washington state fires, and South California Hurricane X X false false false JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 227412 0 0 0 0 0 33321 0 39776 0 300509 0 0 0 THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 166505 0 0 0 0 0 27028 0 49582 0 243115 0 0 0 GARY V MARTIN ASSOCIATE DIRECTOR 186826 0 0 0 0 0 30270 0 18782 0 235878 0 0 0 JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 156567 0 0 0 0 0 23501 0 36842 0 216910 0 0 0 STEVE MYERS REGIONAL DIRECTOR 128731 0 0 0 0 0 21090 0 52288 0 202109 0 0 0 JAMES GOLLINGS REGIONAL DIRECTOR 130044 0 0 0 0 0 21090 0 49524 0 200658 0 0 0 LLOYD RAINS REGIONAL DIRECTOR 128545 0 0 0 0 0 21090 0 50964 0 200599 0 0 0 VEDA RUGOLA SPOUSE OF TREASURER 16000 CONSULTING false SCH L, PART IV: (A) NAME OF PERSON: VEDA RUGOLA (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: SPOUSE OF TREASURER/EXECUTIVE DIRECTOR, JOSEPH RUGOLA (D) DESCRIPTION OF TRANSACTION: CONSULTING FEES FORM 990, PART VI, SECTION A, LINE 6: OAPSE CURRENTLY MAINTAINS THE FOLLOWING 3 LEVELS OF MEMBERSHIP: 1. ACTIVE VOTING MEMBERS - PAY FULL DUES AT ESTABLISHED DUE RATES. 2. FAIR SHARE FEE PAYERS - ARE NON VOTING MEMBERS AND NOT ELIGIBLE TO RUN FOR OFFICE BUT DUES OWED ARE AT THE SAME RATE AS ACTIVE VOTING MEMBERS. 3. EMPLOYEES OF THE UNION - ARE NON VOTING MEMBERS, DUES OWED ARE AT THE SAME RATE AS ACTIVE VOTING MEMBERS AND THESE MEMBERS ARE NOT ELIGIBLE TO RUN FOR OFFICE, EXCEPT FOR THE EXECUTIVE DIRECTOR WHO SERVES AS BOARD TREASURER PER THE CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7A: OAPSE'S GOVERNING BODY IS ITS EXECUTIVE BOARD. THE BOARD CONSISTS OF A REPRESENTATIVE AND AN ALTERNATIVE FROM EACH OF OAPSE'S 10 DISTRICTS, A PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER. ALL MEMBERS, EXCEPT FOR THE TREASURER POSITION, ARE ELECTED BY THE MEMBERSHIP. PER THE CONSTITUTION, THE EXECUTIVE DIRECTOR HOLDS THE POSITION OF TREASURER. FORM 990, PART VI, SECTION A, LINE 7B: OAPSE HOLDS A BIENNIAL CONSTITUTIONAL CONVENTION. AT THIS TIME, PROPOSED CHANGES TO THE CONSTITUTION MAY BE SUBMITTED AND VOTED UPON BY THE DELEGATES TO THE CONVENTION. THIS IS THE ONLY WAY CHANGES CAN BE MADE TO THE CONSTITUTION. FORM 990, PART VI, SECTION B, LINE 11: FORM 990 IS DISTRIBUTED VIA EMAIL TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C: OAPSE DISTRIBUTES A COPY OF THE CONFLICT OF INTEREST POLICY TO MANAGEMENT AND MEMBERS OF THE EXECUTIVE BOARD ANNUALLY. THEY ARE ASKED TO REVIEW THE POLICY AND THEN SIGN A STATEMENT CONFIRMING THEY HAVE READ AND UNDERSTOOD THE POLICY AND THAT THEY AGREE TO COMPLY WITH THE POLICY. THEY ARE INSTRUCTED TO DISCLOSE DETAILS OF ANY CONFLICTS THEY MAY HAVE. ANY PERSONS WITH CONFLICTS ARE REFRAINED FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS REGARDING THOSE TRANSACTIONS. SIGNED AND DATED COPIES OF THE STATEMENTS ARE MAINTAINED ON FILE AT THE OAPSE OFFICE. FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE BOARD. IN AUGUST, 2022 HIS CONTRACT WAS REVIEWED AND COMPENSATION WAS ESTABLISHED THROUGH DECEMBER, 2026. FORM 990, PART VI, SECTION C, LINE 19: ALL GOVERNING DOCUMENTS AND FINANCIAL RECORDS ARE ON FILE AT THE ORGANIZATION'S LOCATION FOR REVIEW BY THE PUBLIC UPON REQUEST. OAPSEAFSCME TURNAROUND OHIO PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204502043 SEE PART VII OH 527 SEE PART VII true OAPSEAFSCME TURNAROUND OHIO PAC 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204548476 SEE PART VII OH 527 SEE PART VII true OAPSE MAKING A DIFFERENCE INC 6805 OAK CREEK DRIVE COLUMBUS OH 43229 465195429 SEE PART VII OH 501(c)(3) LINE 10 SEE PART VII true false true true false false false false false false false false false false true true false false false false OAPSEAFSCME TURNAROUND OHIO PCE B 279500 CASH SCHEDULE R, PART II: NAME OR ORGANIZATION: OAPSE/AFSCME TURNAROUND OHIO PCE PRIMARY ACTIVITY: TO SUPPORT POLITICAL ACTIVITIES DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 NAME OF ORGANIZATION: OAPSE/AFSCME TURNAROUND OHIO PAC PRIMARY ACTIVITY: TO SUPPORT POLITICAL ACTIVITIES DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 NAME OF ORGANIZATION: OAPSE MAKING A DIFFERENCE, INC. PRIMARY ACTIVITY: SOLICIT, COLLECT & EXPEND FUNDS TO BE USED FOR COMMUNITY SERVICE PROJECTS DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4