2024-11-12T16:13:36-05:00 2024-06-30 311577415 OLES AND ASSOCIATES LLC 2175 RIVERSIDE DR COLUMBUS OH 432214077 990 2023-07-01 310912286 OHIO ASSOCIATION OF SCHOOL BUSINESS OFFICIALS OHIO 6144319116 98 COMMERCE PARK DRIVE WESTERVILLE OH 43082 KATIE JOHNSON EXECUTIVE DIRECTOR 6144319116 2024-10-28 true true BRIAN J OLES P01524307 6144870774 2024-11-12 2023 2024-10-15 13:58:12Z KATIE JOHNSON 6098079 false X OASBO-OHIO.ORG X 1936 OH AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. 765 765 12 383 510 0 3454442 3601745 101238 241454 8396 6292 3564076 3849491 0 7852 14615 1423869 1294917 0 0 1507817 1651982 2939538 2961514 624538 887977 8127936 9519296 540771 522991 7587165 8996305 X AN ASSOCIATION OF OHIO SCHOOL BUSINESS OFFICIALS EMPOWERING MEMBERS BY PROVIDING ADVOCACY, COLLABORATION, AND INNOVATIVE EDUCATION. false false 817558 1084441 ANNUAL CONFERENCE & EXPO - PROVIDES AN OPPORTUNITY FOR SCHOOL BUSINESS OFFICIALS TO ATTEND ANY 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 EXPO. 10832 1279668 INITIATIVES - OASBO OFFERS MANY PROGRAMS AND SERVICES TAILORED TO MEET 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. 610864 275801 PROFESSIONAL DEVELOPMENT - OASBO SEMINARS AND LEADERSHIP CONFERENCE 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. 502168 961835 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 REPRESENTATIONS 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. 502168 961835 1941422 false false false true false false false false false true true 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 42 0 false 12 true false false false false false false false false X 765 765 false false false false true true true true true false true true true true true true true true true true true true OH X X DEBORAH TRZECIAK 6144319116 98 COMMERCE PARK DRIVE WESTERVILLE OH 43082 JAMES ROWAN FORMER EX. D 40.00 X 216053 0 75796 KATIE JOHNSON EXECUTIVE DI 40.00 X 196823 0 52248 DEBORAH TRZECIAK CFO 40.00 X 116199 0 39930 KIM LAUGHERTY COO 40.00 X 124234 0 27928 KRISTINE BLIND CENTRAL REGI 0.29 X 0 0 0 JENNIFER BRUNS NW REGIONAL 0.29 X 0 0 0 JARED BUNTING SE REGIONAL 0.29 X 0 0 0 TAMMI COWELL AT-LARGE FOO 0.29 X 0 0 0 SCOTT GOODING PRESIDENT 1.00 X X 0 0 0 CAJON KEETON PAST PRESIDE 0.33 X X 0 0 0 CHRISTINE POETTER SECRETARY/TR 0.54 X X 0 0 0 TODD PUSTER PRESIDENT EL 0.40 X X 0 0 0 MEGHAN ROHDE NE REGIONAL 0.29 X 0 0 0 TERRAH STACY SW REGIONAL 0.29 X 0 0 0 JENNIFER SUDHOFF AT-LARGE TRA 0.29 X 0 0 0 CHAD WELKER AT - LARGE B 0.29 X 0 0 0 KENT ZEMAN VICE PRESIDE 0.40 X X 0 0 0 653309 195902 4 false true false BENCHMARK INITIATIVES 1279668 1279668 ANNUAL CONFERENCE & EXPO 1084441 1084441 MEMBERSHIP DUES 919010 919010 PROFESSIONAL DEVELOPMENT 275801 275801 PROG SERV FEES-PUBLICATION 29585 29585 13240 12730 510 3601745 158400 158400 2294242 37400 2202491 46097 91751 -8697 83054 83054 OTHER INCOME 5112 5112 ASBO DUES 830 830 FACILITY RENTAL 350 350 6292 3849491 3684639 510 164342 X 14615 14615 457637 457637 477911 415515 62396 161791 68183 93608 128573 54184 74389 69005 29081 39924 38266 27917 10349 20174 14718 5456 305501 222880 82621 212254 202690 9564 238001 212804 25197 194151 157692 36459 15294 5563 9731 400799 384258 16541 109482 71163 38319 22601 6857 15744 SUPPLIES 51652 41351 10301 DUES AND AWARDS 34926 5183 29743 OTHER 6194 4081 2113 OTHER EXP - ADV. 2687 2687 2961514 1941422 1020092 0 221010 236584 652064 754109 180932 186054 134079 151356 2187044 510420 1804637 1676624 2096484 2812559 3036864 3702010 1866 8127936 9519296 258528 237745 242665 264292 39578 20954 540771 522991 X 7587165 8996305 7587165 8996305 8127936 9519296 X 887977 523163 -2000 X false true true false false false false 919010 180974 157261 338235 56152 282083 539537 539537 1308539 237423 1071116 272546 252857 19689 66422 20140 46282 1676624 BONDS 3008294 F EFT 693716 F 3702010 OTHER LIABILITIES 20954 20954 4372654 523163 523163 3849491 3849491 2961514 2961514 2961514 X X false false false JAMES ROWAN FORMER EX. DIRECTOR 216053 41266 34530 291849 KATIE JOHNSON EXECUTIVE DIRECTOR 196823 37593 14655 249071 DEBORAH TRZECIAK CFO 116199 22194 17736 156129 KIM LAUGHERTY COO 124234 23729 4199 152162 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 REPRESENTATIONS 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. FORM 990, PAGE 6, PART VI, LINE 6 YES FORM 990, PAGE 6, PART VI, LINE 7A YES FORM 990, PAGE 6, PART VI, LINE 7B YES 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. 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 REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASSED 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 PRUPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFITS OR IN AAN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A X FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR WILL REVIEW THE CFO AND DEPUTY EXECUTIVE DIRECTOR COMPENSATION ANNUALLY AS PART OF THE EVAUATION PROCESS. THE EXECUTIVE DIRECTOR MAY CONSIDER SALARY SURVEYS PROVIDED BY THE MIDWEST ASBO AFFILIATES, BASA, OSBA, OSAE, AND ASAE IN CONDSIDERING SALARY RECOMMENDATIONS. FINAL DETERMINATION OF THE CFO COMPENSATION WILL BE MADE BY THE OASBO BOARD OF DIRECTORS BASED ON RECOMMENDATION OF THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 OASBO'S CONSTITUTION, 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. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES - OTHER 222,880 82,621 0 -8,491 0 0 ADVERTISING PROFESSIONAL FEES 8,491 0 0 TOTAL 222,880 82,621 0 FORM 990, PART XI, LINE 9 TRANSITION ADJUSTMENT -2,000