2024-05-15T12:00:49-04:00 2023-06-30 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2022-07-01 311110361 AMERICAN ORFF-SCHULWERK ASSOCIATION AMER 4406607329 1284 SOM CENTER RD 264 MAYFIELD HTS OH 44124 TIFFANY ENGLISH EXECUTIVE DIRECTOR 4406007329 2024-05-15 true TIFFANY ENGLISH XXX-XX-XXXX true ROLLAND B STANDISH P00169705 4409512997 2024-05-15 2022 2023-04-26 12:10:37Z TIFFANY ENGLISH 1284 SOM CENTER RD 126 MAYFIELD HTS OH 44121 733344 false X WWW.AOSA.ORG X 1978 OH THE MISSION OF AMERICAN ORFF-SHULWERK ASSOCIATION IS TO DEMONSTRATE THE VALUE OF ORFF-SCHULWERK AND PROMOTE ITS WIDESPREAD USE; TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF OUR MEMBERS; AND TO INSPIRE AND ADVOCATE FOR THE CREATIVE POTENTIAL OF ALL LEARNERS. 14 14 4 125 49185 267901 332738 266803 386692 5889 6208 4894 7706 545487 733344 54647 39375 0 150202 92096 0 3043 448498 378621 653347 510092 -107860 223252 1089856 1384947 27442 29743 1062414 1355204 X THE MISSION OF AMERICAN ORFF-SHULWERK ASSOCIATION IS TO DEMONSTRATE THE VALUE OF ORFF-SCHULWERK AND PROMOTE ITS WIDESPREAD USE; TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF OUR MEMBERS; AND TO INSPIRE AND ADVOCATE FOR THE CREATIVE POTENTIAL OF ALL LEARNERS. false false 373454 386692 SEE SCHEDULE O AND SCHEDULE I FOR SCHOLARSHIPS AND GRANTS AWARDED IN 2023. 39375 39375 SEE 412829 true false false false false false false false false true true false false false true true true 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 false false false false true 29 0 true 4 true true true false false false false false false false false false false false false false X 14 14 false false false false false true false true true false false false true true true true true true true false OH X TIFFANY ENGLISH 4406607329 1284 SOM CENTER RD 126 MAYFIELD HTS OH 44121 TIFFANY ENGLISH EXECUTIVE DI 40.00 X 6730 0 0 MICHELLE PRZYBYLOWSKI PRESIDENT 5.00 X X 0 0 0 JOE SOUTHARD VICE PRESIDE 5.00 X X 0 0 0 PATRICK WARE VP - DIVERSI 5.00 X X 0 0 0 BETTY SEBRING TREASURER 5.00 X X 0 0 0 MANJU DURAIRAJ VP-ELECT DEI 5.00 X X 0 0 0 KATHY HUMMEL REC SECRETAR 5.00 X X 0 0 0 DON GULLICK DIRECTOR 2.00 X 0 0 0 KELLY WHISINNAND DIRECTOR 2.00 X 0 0 0 RACHEL BERGERON DIRECTOR 2.00 X 0 0 0 ARMANDO CAMPOS DIRECTOR 2.00 X 0 0 0 CHRISTOPHER GILES DIRECTOR 2.00 X 0 0 0 JEANEAU JULIAN DIRECTOR 2.00 X 0 0 0 HEATHER KLOSSNER DIRECTOR 2.00 X 0 0 0 MICHELE SAMPSON DIRECTOR 2.00 X 0 0 0 MATTHEW STENSRUD DIRECTOR 2.00 X 0 0 0 KARIN PROUTY DIRECTOR 2.00 X 0 0 0 DEB NAVINE DIRECTOR 2.00 X 0 0 0 MELISSA MAROTTA DIRECTOR 2.00 X 0 0 0 6730 false false false 238380 94358 332738 CONFERENCE REVENUE 900099 318122 318122 ORFF ECHO/ DIR 541800 49185 49185 MISCELLANEOUS 900099 19385 19385 386692 6208 6208 2551 2551 2551 UNUSED GRANT FUNDS 5155 5155 5155 733344 345213 49185 6208 39375 39375 2917 2421 438 58 76219 53338 22881 6000 2880 1380 1740 6960 5777 1044 139 12633 12633 33166 33166 38034 32996 5038 230561 229944 617 12092 10036 1814 242 MISCELLANEOUS 23284 11657 11627 EQUIPMENT TRANSPORTATION 16756 16756 TELEPHONE 3817 2126 827 864 SUPPLIES 2487 602 1885 5791 4921 870 510092 412829 94220 3043 92565 325054 8714 9499 2000 2000 19278 37252 103789 103789 965199 1009042 2100 2100 1089856 1384947 4129 10973 15014 10174 8299 8596 27442 29743 X 1062414 1355204 1062414 1355204 1089856 1384947 223252 69538 X false true X true false X 295692 242328 246895 267901 332738 1385554 418210 350082 129282 228477 345213 1471264 2680 2680 716582 592410 376177 496378 677951 2859498 2859498 6856 6078 5874 5889 6208 30905 39984 46822 86806 6856 6078 45858 52711 6208 117711 4894 5155 10049 723438 598488 422035 553983 689314 2987258 0.95720 0.98930 0.04000 0.01000 X PART III, LINE 12 10,049 782697 22143 35422 826860 965256 18880 -133998 54372 13819 781947 758955 4015 250731 27412 9042 11991 965256 786652 2625 8199 20537 8509 11860 758955 810065 2498 30062 46058 7849 11653 786652 1.00000 false false 103789 103789 DEFERRED CONFERENCE REVENUE/OTHER 8596 8596 X 790249 69538 69538 720711 12633 12633 733344 497459 497459 12633 12633 510092 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USE FOR THE ENDOWMENT FUNDS IS FOR VARIOUS PROFESSIONAL DEVELOPMENT SCHOLARSHIPS OR GRANTS TO PURCHASE INSTRUMENTS AND EQUIPMENT. DETAILS ABOUT THESE GRANTS CAN BE FOUND HERE: HTTP://AOSA.ORG/RESOURCES/SCHOLARSHIPS-AND-GRANTS/. SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(2) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. INCOME FROM ADVERTISING IN THE ORFF ECHO IS THE ASSOCIATION'S PRIMARY SOURCE OF UNRELATED BUSINESS INCOME. THE ASSOCIATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ASSOCIATION, INCLUDING PENALTIES AND INTEREST, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2022 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. true GRANT-EDUCATION 14 18688 SCHOLARSHIP GRANT - OTHER 16 16735 TUITION RESEARCH 5 3952 SCHEDULE I, PAGE 1, PART I, LINE 2 SEE "ADDITIONAL INFORMATION" SCHEDULE I, PAGE 4, PART IV THERE ARE APPLICATIONS AVAILABLE FOR ALL OF THE SCHOLARSHIPS AND GRANTS THAT ARE COMPLETED AND RETURNED TO US. THE FINANCIAL ASSISTANCE COMMITTEE REVIEWS BLIND VERSIONS OF THE APPLICATIONS TO DETERMINE AWARDS BASED ON INDIVIDUAL NEED FOR PROFESSIONAL DEVELOPMENT TRAINING SCHOLARSHIPS OR SCHOOL NEED FOR INSTRUMENT GRANTS BASED ON THE SCHOOL'S FREE/REDUCED LUNCH PROGRAM RATE. FOR THE RESEARCH GRANTS AWARDS ARE BASED ON THE QUALITY OF THE RESEARCH AND WHETHER IT WOULD CONTRIBUTE TO THE ADVANCEMENT OF ORFF SCHULWERK. APPLICATIONS FOR GUNILD KEETMAN ASSISTANCE FUND, SHIELDS- GILLESPIE SCHOLARSHIP AND AOSA TAP FUND ARE DUE JANUARY 25TH EVERY YEAR. THE BARBARA POTTER SCHOLARSHIP FUND IS DUE JANUARY 25TH OF EVEN YEARS. THESE APPLICATIONS ARE COLLECTED AT AOSA HEADQUARTERS. EACH APPLICANT MUST SUBMIT TWO COPIES, ONE WITH ALL PERSONAL INFORMATION REMOVED. THE REDACTED COPIES ARE ELECTRONICALLY SHARED WITH THE FINANCIAL ASSISTANCE COMMITTEE (ON BOARD COMMITTEE) WHO REVIEWS THE APPLICATIONS AND MAKES THEIR DECISION AT THE MARCH NATIONAL BOARD OF TRUSTEES MEETINGS. RECIPIENTS ARE NOTIFIED IN APRIL. FOR SCHOLARSHIPS PROVIDING FUNDS FOR PROFESSIONAL DEVELOPMENT TRAINING WE IMMEDIATELY REQUEST THE AMOUNT FROM THE FUNDS AT THE CLEVELAND FOUNDATION. ONCE RECEIVED WE PROCESS PAYMENT OF THE AWARDS IN MAY. FOR THE GRANTS PROVIDING INSTRUMENTS AOSA HEADQUARTERS ORDERS THE INSTRUMENTS BASED ON A LIST PROVIDED IN THE APPLICATION. ONCE WE KNOW THE TRUE COST OF THE INSTRUMENTS WE REQUEST THE FUNDS FROM THE CLEVELAND FOUNDATION AND PURCHASE THE INSTRUMENTS. WE TRY TO HAVE INSTRUMENTS ORDERED AND SHIPPED BEFORE THE END OF THE SCHOOL YEAR. APPLICATIONS FOR RESEARCH GRANTS ARE DUE JANUARY 25TH AND JULY 25TH. THE RESEARCH INTEREST GROUP (OFF BOARD COMMITTEE) RECEIVES ONLY PART IV OF THE APPLICATION WHICH DESCRIBES THE RESEARCH PROJECT. THIS PART DOES NOT INCLUDE ANY PERSONAL INFORMATION SO THE REVIEW PROCESS IS ALSO BLIND. THE RESEARCH INTEREST GROUP MAKES A RECOMMENDATION TO THE RESEARCH COMMITTEE (ON BOARD COMMITTEE) WHO CONFIRMS THE DECISION AT THE MARCH NATIONAL BOARD OF TRUSTEES MEETING. GRANTS ARE PAID OUT WHEN THE RESEARCHER REQUESTS THE FUNDS AS LONG AS THEY DO SO WITHIN 6 MONTH OF WHEN THEY WERE AWARDED. FAILURE TO DO SO MEANS THEY FORFEIT THE AWARD. APPLICATIONS FOR THE INTERNATIONAL OUTREACH GRANT ARE DUE ON A ROLLING BASIS. AS THEY COME IN THEY ARE FORWARDED TO THE INTERNATIONAL OUTREACH COMMITTEE (OFF BOARD COMMITTEE) TO EVALUATE WHERE THERE IS A NEED TO PROVIDE FUNDS TO SUPPORT AN AMERICAN PRACTITIONER WHO IS PROVIDING ORFF SCHULWERK TRAINING IN ANOTHER COUNTRY. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF AMERICAN ORFF-SHULWERK ASSOCIATION IS TO DEMONSTRATE THE VALUE OF ORFF-SCHULWERK AND PROMOTE ITS WIDESPREAD USE; TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF OUR MEMBERS; AND TO INSPIRE AND ADVOCATE FOR THE CREATIVE POTENTIAL OF ALL LEARNERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS HAVE THE RIGHT TO ELECT THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO THE FINANCE STAFF, EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. THE EXECUTIVE COMMITTEE IS DELEGATED AUTHORITY BY THE BOARD TO APPROVE THE 990 FOR FILING. AFTER THE EXECUTIVE COMMITTEE'S APPROVAL, THE 990 IS PROVIDED ELECTRONICALLY TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THE BOARD HAS ADOPTED THE IRS-WRITTEN "REBUTTABLE PRESUMPTION" CHECKLIST WHICH IS COMPLETED CONTEMPORANEOUS WITH THE PERFORMANCE REVIEW. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND ALSO BY THE BOARD AS A WHOLE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.