2024-02-16T12:16:07-06:00 2023-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-07-01 930633354 COALITION OF OREGON SCHOOL ADMINISTRATORS COAL 5035813141 707 13TH STREET SE 100 SALEM OR 97301 CRAIG HAWKINS EXECUTIVE DIRECTOR 5035813141 2024-02-15 1 CRAIG HAWKINS 999009999 0 DEBRA D SMITH CPA P00646873 7604318440 2024-02-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CRAIG HAWKINS 707 13TH STREET SE 100 SALEM OR 97301 5501672 0 X WWW.COSA.K12.OR.US X 1974 OR UNITE ALL SCHOOL ADMINISTRATORS IN THE PROMOTION OF CONTINUOUS IMPROVEMENT OF EDUCATION. 14 14 17 14 140820 35252 0 0 3482287 4767371 77311 64990 28910 81067 3588508 4913428 3295 4000 0 0 1831691 1947596 0 0 0 1446631 2350955 3281617 4302551 306891 610877 6728116 7584523 591933 714830 6136183 6869693 UNITE ALL SCHOOL ADMINISTRATORS IN THE PROMOTION OF CONTINUOUS IMPROVEMENT OF EDUCATION. 0 0 PROMOTION OF CONTINUOUS IMPROVEMENTS IN EDUCATION. MAINTAIN AND ELEVATE PROFESSIONAL AND ETHICAL STANDARDS OF MEMBERS. ASSIST 2,866 MEMBERS IN BECOMING MORE EFFECTIVE ADMINISTRATORS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 51 0 17 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 1 1 0 OR X COSA 5035813141 707 13TH STREET SE SUITE 100 SALEM OR 97301 DARIN DRILL PRESIDENT 1.00 1.00 X X 0 0 0 ASHAWANTA SPEARS PRESIDENT - ELECT 1.00 0.00 X X 0 0 0 RACHAEL GEORGE PAST PRESIDENT 1.00 1.00 X X 0 0 0 SUE RIEKE SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 GEORGE MENDOZA BOARD MEMBER 1.00 0.00 X 0 0 0 APRIL HARRISON BOARD MEMBER 1.00 0.00 X 0 0 0 LYNNE GRIFFIN BOARD MEMBER 1.00 0.00 X 0 0 0 RYAN GERRY BOARD MEMBER 1.00 0.00 X 0 0 0 JAMIE RICHARDSON BOARD MEMBER 1.00 0.00 X 0 0 0 KIMBERLY MILES BOARD MEMBER 1.00 0.00 X 0 0 0 BARB KEETON BOARD MEMBER 1.00 0.00 X 0 0 0 KOREEN BARRERAS-BROWN BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL COAKLEY BOARD MEMBER 1.00 0.00 X 0 0 0 GINGER REDLINGER BOARD MEMBER 1.00 0.00 X 0 0 0 CRAIG HAWKINS EXECUTIVE DIRECTOR 40.00 1.00 X 201876 0 28054 MORGAN ALLEN DEPUTY DIRECTOR OF POLICY 40.00 0.00 X 166375 0 48947 TINA ACKER DIRECTOR OF PROFESSIONAL LEARNING 40.00 0.00 X 144109 0 21616 PARASA CHANRAMY LEGISLATIVE DIRECTOR 40.00 0.00 X 133865 0 44900 646225 0 143517 4 0 1 0 0 CONFERENCES/WORKSHOPS 900099 2480088 2480088 MEMBERSHIP DUES 900099 2109846 2109846 OTHER FEES/SERVICES 900099 177437 36617 140820 4767371 74026 74026 243762 162695 81067 81067 81067 416513 425549 -9036 -9036 -9036 4913428 4626551 140820 146057 X 4000 431663 1007004 183507 212155 113267 9055 25850 20530 778580 75265 120560 75985 1104103 43989 15611 MISCELLANEOUS EXPENSE 49147 PROPERTY TAXES 24650 OTHER SUPPORT 7630 4302551 892415 1311449 1348759 1502538 114041 150868 90000 90000 7867 6824 28787 53271 3064124 1380859 1748497 1683265 1833779 2094917 663971 691391 6728116 7584523 269818 467176 180915 150859 141200 96795 591933 714830 X 6136183 6869693 6136183 6869693 6728116 7584523 610877 122633 0 X 0 1 X 1 0 1 0 0 145233 145233 1920075 829289 1090786 579678 183716 395962 419138 367854 51284 1683265 CASH SURRENDER VALUE OF LIFE INSURANCE 691391 691391 POST-RETIREMENT LIABILITY 77657 SECURITY DEPOSITS 19138 96795 X 5178226 122633 162695 285328 4892898 20530 20530 4913428 4444716 162695 162695 4282021 20530 20530 4302551 PART X, LINE 2: COSA FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THESE STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT COSA HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 162,695. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 162,695. 1 HIGHER EDUCATION SCHOLARSHIPS 4 4000 PART I, LINE 2: THE ORGANIZATION REQUIRES THE STUDENTS TO ATTEND OREGON COLLEGES, A FEW EXCEPTIONS HAVE BEEN MADE FOR WASHINGTON COLLEGES. 1 X X X X X X 0 0 0 CRAIG HAWKINS EXECUTIVE DIRECTOR 181250 0 5026 0 15600 0 28054 0 0 0 229930 0 0 0 MORGAN ALLEN DEPUTY DIRECTOR OF POLICY 160845 0 3130 0 2400 0 24127 0 24820 0 215322 0 0 0 PARASA CHANRAMY LEGISLATIVE DIRECTOR 133865 0 0 0 0 0 20080 0 24820 0 178765 0 0 0 TINA ACKER DIRECTOR OF PROFESSIONAL LEARNING 138493 0 5616 0 0 0 21616 0 0 0 165725 0 0 0 PART I, LINE 3 THE BOARD REVIEWS AND APPROVES OF EXECUTIVE DIRECTOR COMPENSATION. COMPENSATION IS DETERMINED USING COMPARABLE COMPENSATION DATA AND THE DELIBERATION IS DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS BASED ON THE FOLLOWING CRITERIA: A. CERTIFICATED AND CLASSIFIED PERSONNEL WITH ADMINISTRATIVE RESPONSIBILITIES IN EDUCATION, B. PERSONS WHOSE ASSIGNMENTS IDENTIFY THEM AS PERFORMING ADMINISTRATIVE RESPONSIBILITIES IN K-12 EDUCATIONAL PROGRAMS AND WHO HAVE BEEN EXCLUDED FROM THE LOCAL BARGAINING UNIT. C. PERSONS WHO HAVE ADMINISTRATIVE RESPONSIBILITIES AND/OR PROVIDE TRAINING, SUPPORTING OR CONSULTING SERVICE TO ADMINISTRATORS OF K-12 PROGRAMS. D. PERSONS WHO ARE MEMBERS OF A DEPARTMENT SHALL BE MEMBERS OF THE CONFEDERATION AND NO PERSON SHALL BE A MEMBER OF THE CONFEDERATION WITHOUT BEING A MEMBER OF A DEPARTMENT. FORM 990, PART VI, SECTION A, LINE 7A ALL SCHOOL PERSONNEL WHO HOLD ACTIVE MEMBERSHIP SHALL HAVE THE RIGHT TO VOTE AND HOLD OFFICE. AMENDMENTS TO THE CONSTITUTION MUST BE VOTED ON BY MEMBERSHIP. BOARD OFFICERS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE IRS FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES OF EXECUTIVE DIRECTOR COMPENSATION. COMPENSATION IS DETERMINED USING COMPARABLE COMPENSATION DATA AND THE DELIBERATION IS DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONTRACT SERVICES 612,348. PROFESSIONAL SERVICES 166,232. COSA FOUNDATION 707 13TH STREET SE SUITE 100 SALEM OR 97301 930922086 PROVIDE SCHOLARSHIPS TO OREGON ASSOC. OF STUDENT COUNCIL'S LEADERSHIP CAMP OR 501(C)(3) LINE 11 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0