2024-11-13T15:39:08-06:00 2023-12-31 991781118 EAG AFFORDABLE HOUSING LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2023-01-01 314414897 OHIO SCHOOL BOARDS ASSOCIATION OHIO 6145404000 8050 NORTH HIGH STREET 100 COLUMBUS OH 432356481 ALLISON MORRIS CHIEF FINANCIAL OFFICER 6145404000 2024-11-13 1 0 ERIC BEINING P00348790 6144728572 2024-11-06 2023 2024-10-15 13:58:12Z KATHRYNE MCFARLAND 8050 NORTH HIGH STREET 100 COLUMBUS OH 432356481 12700440 0 X WWW.OHIOSCHOOLBOARDS.ORG X 1955 OH OSBA ENGAGES AND SERVES OHIO'S PUBLIC SCHOOL BOARD MEMBERS AND THE DIVERSE DISTRICTS THEY REPRESENT BY FOSTERING OR DELIVERING - EXCELLENCE IN GOVERNANCE - STEADFAST ADVOCACY - SUPERIOR SERVICES - RELEVANT PROFESSIONAL DEVELOPMENT - CUSTOMIZED TRAINING 32 32 50 200 242498 116162 4071807 4271236 4200821 4501930 441835 287139 972107 1010955 9686570 10071260 35056 2500 17411 16842 4896826 5395530 0 0 0 3331428 3698111 8280721 9112983 1405849 958277 18998248 21432004 2231217 3072523 16767031 18359481 X OSBA ENGAGES AND SERVES OHIO'S PUBLIC SCHOOL BOARD MEMBERS AND THE DIVERSE DISTRICTS THEY REPRESENT BY FOSTERING OR DELIVERING - EXCELLENCE IN GOVERNANCE - STEADFAST ADVOCACY - SUPERIOR SERVICES - RELEVANT PROFESSIONAL DEVELOPMENT - CUSTOMIZED TRAINING 0 0 1687665 2500 MEMBER SERVICES INCLUDE PROVIDING LEGAL AND LEGISLATIVE INFORMATION, REGIONAL EVENTS, ADVISORY NETWORK GROUPS, INFORMATIONAL BROCHURES, WEBINARS AND OTHER RELATED ACTIVITIES FOR SCHOOL LEADERS. 1626238 1513142 ANNUAL CONFERENCE, WORKSHOPS, SEMINARS AND CUSTOM INSERVICES TO TRAIN MEMBERS ON VARIOUS SUBJECTS PERTAINING TO SCHOOL BOARD LEADERSHIP, SCHOOL DISTRICT MANAGEMENT AND RELATED RESPONSIBILITIES. 1916767 2066536 CONSULTING SERVICES TO ASSIST SCHOOL BOARDS IN LABOR NEGOTIATIONS, EXECUTIVE SEARCHES, LABOR CONTRACT ANALYSIS, POLICY DEVELOPMENT, STRATEGIC PLANNING AND WITH OTHER ASPECTS OF SCHOOL DISTRICT MANAGEMENT. 1071694 793479 ALL OTHER - PUBLICATIONS/SUBSCRIPTIONS, MERCHANDISE, ROYALTIES AND ADMINISTRATIVE 1071694 793479 6302364 0 0 1 1 0 0 0 0 0 1 0 0 0 0 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 0 1 1 1 0 0 1 23 0 1 50 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 32 32 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ALLISON MORRIS 6145404000 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 CHRISTINE VARWIG PRESIDENT 7.00 1.10 X X 0 0 0 SALLY S GREEN PRESIDENT-ELECT 7.00 1.10 X X 0 0 0 ROBERT M HEARD SR IMMEDIATE PAST PRESIDENT 7.00 0.00 X X 0 0 0 RENDA M CLINE EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 LYNDA O'CONNOR EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 DOUG G STUART EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 CHRISTOPHER WIDMAN EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 MARY PAT HANSON EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 CHRISTINA VERA TRUSTEE 2.00 0.00 X 0 0 0 MARGUERITE BENNETT TRUSTEE 2.00 0.00 X 0 0 0 ANTHONY CALDWELL TRUSTEE 2.00 0.00 X 0 0 0 TINA D PIERCE TRUSTEE 2.00 0.00 X 0 0 0 CATHY JOHNSON TRUSTEE 2.00 0.00 X 0 0 0 LIBBY WALLICK TRUSTEE 2.00 0.00 X 0 0 0 BRUCE ALEXANDER TRUSTEE 2.00 0.00 X 0 0 0 ALBERT HABERSTROH TRUSTEE 2.00 0.00 X 0 0 0 SUSIE LAWSON TRUSTEE 2.00 0.00 X 0 0 0 DEBORAH MELDA TRUSTEE 2.00 0.00 X 0 0 0 RANDALL PARKER III TRUSTEE 2.00 0.00 X 0 0 0 CINDY ERICKSON TRUSTEE 2.00 0.00 X 0 0 0 KEVIN LANDIN TRUSTEE 2.00 0.00 X 0 0 0 THOMAS PATTERSON TRUSTEE 2.00 0.00 X 0 0 0 BOB VASQUEZ TRUSTEE 2.00 0.00 X 0 0 0 ED PENROD TRUSTEE 2.00 0.00 X 0 0 0 KIM HARLESS TRUSTEE 2.00 0.00 X 0 0 0 ALICE BROWNING TRUSTEE 2.00 0.00 X 0 0 0 MARY CLEVELAND TRUSTEE 2.00 0.00 X 0 0 0 BOBBIE GRICE TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL ENRIQUEZ TRUSTEE 2.00 0.00 X 0 0 0 DARRELL THOMAS TRUSTEE 2.00 0.00 X 0 0 0 CAROLYN JONES TRUSTEE 2.00 0.00 X 0 0 0 LISA THOMAS TRUSTEE UNTIL 10/9/23 2.00 0.00 X 0 0 0 RICHARD C LEWIS CHIEF EXECUTIVE OFFICER THRU 5/23 40.00 2.10 X 357619 0 42342 KATHRYNE MCFARLAND CHIEF EXECUTIVE OFFICER EFF 5/23 40.00 2.10 X 229377 0 73190 ALLISON MORRIS CHIEF FINANCIAL OFFICER 40.00 0.00 X 176745 0 51092 SARA CLARK CHIEF LEGAL COUNSEL 40.00 0.00 X 165028 0 33059 JEFFERY CHAMBERS DIRECTOR OF COMMUNICATION SERVICES 40.00 0.00 X 153247 0 49490 CHERYL RYAN DIRECTOR OF BOARD AND MANAGEMENT SERVICES 40.00 0.00 X 141607 0 65158 JENNIFER HOGUE DIRECTOR OF LEGISLATIVE SERVICES 40.00 0.00 X 132852 0 26846 ANDREW CLARK CHIEF TECHNOLOGY OFFICER 40.00 0.00 X 124531 0 45416 1481006 0 386593 12 0 1 0 DILIGENT CORPORATION 1111 19TH STREET NW 9TH FLOOR WASHINGTON DC 20036 PAPERLESS GOVERNANCE AND POLICY SOLUTION 1246285 GREATER COLUMBUS CONVENTION CENTER 400 NORTH HIGH STREET COLUMBUS OH 43215 EVENT RENTAL, FOOD AND BEVERAGE SERVICE 296016 THE WATKINS PRINTING COMPANY 1401 EAST 17TH AVE COLUMBUS OH 43211 PUBLICATION PRINTING 113341 3 4271236 4271236 TRAINING/CONFERENCES 561000 2177935 1513143 7757 657035 CONSULTING SERVICES 541610 2066536 2066536 PUBLICATIONS 513190 206529 128828 77701 MEMBER SERVICES 611710 50930 460 50470 4501930 250326 250326 589166 589166 391679 201954 189725 189725 189725 2405084 24000 2392271 0 12813 24000 36813 36813 60241 34955 25286 25286 ENDORSED PROGRAMS 541900 143236 143236 ADMIN REVENUE 561000 50198 50198 INSURANCE AGENCY 524113 13344 13344 206778 10071260 4373157 242498 1184369 2500 2500 16842 16842 668629 391230 277399 3385940 2119126 1266814 505722 330691 175031 550063 381963 168100 285176 181234 103942 23011 6805 16206 36586 36586 39899 39899 21221 21221 137981 79665 58316 65159 40182 24977 385910 237479 148431 119042 59746 59296 930016 875604 54412 7784 4790 2994 385466 200239 185227 20210 2149 18061 CONSULTING SERVICES 1214945 1214945 ADMINISTRATIVE 150534 150534 PUBLICATIONS & MERCH. 106139 106139 OTHER MEMBER SERVICES 29814 29814 24394 24394 9112983 6302364 2810619 0 71294 69142 5720479 7284352 648520 612292 14203 12230 766697 756401 8046229 4221547 3725650 3824682 7951305 8772805 100100 100100 18998248 21432004 307789 477071 1923428 2595452 2231217 3072523 X 16767031 18359481 16767031 18359481 18998248 21432004 958277 634173 0 X X 0 1 X 1 0 2747 1 0 0 PART I-A, LINE 1: KIDS PAC WAS ESTABLISHED BY THE OSBA EXECUTIVE COMMITTE TO GIVE SCHOOL BOARD MEMBERS THE OPPORTUNITY TO BELONG TO A POLITICAL ACTION COMMITTEE WHOSE MEMBERSHIP WAS AWARE OF THE PROBLEMS FACING BOARDS OF EDUCATION AND WHOSE GOALS WERE AIMED AT DEALING WITH THOSE ISSUES. 386627 730792 1117419 1422116 2688045 2467657 1642504 252051 844446 646448 450049 1411329 1070217 341112 310823 37225 273598 3824682 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (THE CODE). THE ASSOCIATION IS SUBJECT TO FEDERAL INCOME TAXES ON INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE, INCLUDING ADVERTISING, ELECTRICITY POOLING AND THE AGENCY. INCOME TAX EXPENSE IS INCLUDED WITH ADMINISTRATIVE EXPENSES ON THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, UNRELATED BUSINESS INCOME TAX AMOUNTED TO APPROXIMATELY $24,400 AND $26,900, RESPECTIVELY. OSBASF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE. SCHOOLPOOL, INC. IS NOT EXEMPT FROM FEDERAL INCOME TAX. INCOME TAX EXPENSE WAS APPROXIMATELY $3,000 AND $0 FOR SCHOOLPOOL, INC. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. THE AGENCY IS A SINGLE MEMBER LIMITED LIABILITY COMPANY AND IS NOT SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION, AS THE SOLE MEMBER, REPORTS THE ACTIVITY OF THE AGENCY AS UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION HAS NOT RECORDED A RESERVE FOR ANY TAX POSITIONS FOR WHICH THE ULTIMATE DEDUCTIBILITY IS HIGHLY CERTAIN, BUT FOR WHICH THERE IS UNCERTAINTY ABOUT THE TIMING OF SUCH DEDUCTIBILITY. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE ASSOCIATION FILES TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. THE ASSOCIATION FILES FORMS 990 AND 990T IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. X X X X 1 0 0 0 0 0 0 0 0 RICHARD C LEWIS CHIEF EXECUTIVE OFFICER THRU 5/23 99953 0 0 0 257666 0 19391 0 22951 0 399961 0 0 0 KATHRYNE MCFARLAND CHIEF EXECUTIVE OFFICER EFF 5/23 211991 0 13540 0 3846 0 41126 0 32064 0 302567 0 0 0 ALLISON MORRIS CHIEF FINANCIAL OFFICER 171379 0 5141 0 225 0 33248 0 17844 0 227837 0 0 0 CHERYL RYAN DIRECTOR OF BOARD AND MANAGEMENT SER 136290 0 4089 0 1228 0 26440 0 38718 0 206765 0 0 0 JEFFERY CHAMBERS DIRECTOR OF COMMUNICATION SERVICES 147461 0 4424 0 1362 0 28607 0 20883 0 202737 0 0 0 SARA CLARK CHIEF LEGAL COUNSEL 160000 0 4800 0 228 0 31040 0 2019 0 198087 0 0 0 ANDREW CLARK CHIEF TECHNOLOGY OFFICER 120750 0 3623 0 158 0 23426 0 21990 0 169947 0 0 0 JENNIFER HOGUE DIRECTOR OF LEGISLATIVE SERVICES 128719 0 3874 0 259 0 24971 0 1875 0 159698 0 0 0 PART I, LINE 4A RICHARD LEWSI WAS PAID A SEVERANCE - 253,539.00 FORM 990, PART VI, SECTION A, LINE 6 ACCORDING TO OSBA'S CONSTITUTION, OHIO'S CITY, EXEMPTED VILLAGE, LOCAL AND JOINT VOCATIONAL SCHOOL DISTRICT BOARDS OF EDUCATION, EDUCATIONAL SERVICE CENTER GOVERNING BOARDS AND THE STATE BOARD OF EDUCATION ARE ELIGIBLE FOR MEMBERSHIP IN OSBA. THESE ENTITIES SHALL BECOME MEMBERS UPON PAYMENT OF DUES. EACH MEMBER BOARD SHALL BE ENTITLED TO APPOINT ONE OF ITS MEMBERS AS A DELEGATE TO THE ANNUAL BUSINESS MEETING OR OTHER CALLED MEETING OF THE ASSOCIATION WITH THE POWER TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A TRUSTEES ARE SELECTED BY A VOTE OF REGIONAL COMMITTEES OF SCHOOL BOARD MEMBERS. THE ASSOCIATION'S PRESIDENT-ELECT IS VOTED IN BY A DELEGATE ASSEMBLY CONSISTING OF ONE BOARD MEMBER FROM EACH MEMBER SCHOOL DISTRICT. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BYLAWS, CONSTITUTION AND LEGISLATIVE PLATFORM MUST BE APPROVED BY THE DELEGATE ASSEMBLY AT THE ANNUAL BUSINESS MEETING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORMAL ACTION IS TAKEN TO APPROVE THE FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES UPDATE THEIR WRITTEN DISCLOSURE AT LEAST ANNUALLY IN FEBRUARY. THEY ARE INSTRUCTED AT EACH MEETING TO COMPLETE A NEW DISCLOSURE FORM IF ANY CHANGES OCCURRED SINCE FEBRUARY. A COPY OF THE FORM IS INCLUDED IN THEIR GOVERNANCE MANUAL. AS PUBLIC OFFICIALS, THEY FULLY UNDERSTAND THE NEED FOR DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 A FORMAL COMPENSATION STUDY WAS COMPLETED IN 2021 BY AN OUTSIDE CONSULTANT. HE COMPARED SALARIES OF OTHER SCHOOL BOARDS ASSOCIATIONS, NON-PROFIT ENTITIES AND BUSINESSES OF A SIMILAR SIZE, BUDGET AND GEOGRAPHIC AREA. THIS WAS DONE FOR ALL POSITIONS IN THE ASSOCIATION. THE MARKET VALUE COMPENSATION STUDY WAS THE BASIS OF A FORMALIZED GRADE SALARY STRUCTURE. ANNUALLY, THE SALARY STRUCTURE IS REVIEWED AND POSSIBLY REVISED BASED ON INCREASES OR DECREASES IN THE COST OF LIVING INDEX. FULL COMPENSATION STUDIES WILL GENERALLY BE CONDUCTED EVERY FIVE YEARS. FORM 990, PART VI, SECTION C, LINE 19 IN ACCORDANCE WITH THE PROVISIONS OF IRC SECTION 6104, MEMBERS OF THE PUBLIC CAN REQUEST COPIES OF THE ORGANIZATION'S FORM 990 BY CONTACTING OSBA IN PERSON OR IN WRITING. THERE IS NO CHARGE FOR ONE COPY OF THE 990. THE 990 IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OSBA INSURANCE AGENCY LLC 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 263448020 INSURANCE AGENT FOR SCHOOL DISTRICT AND BOARD MEMBER PROGRAMS OH 13344 71746 OHIO SCHOOL BOARDS ASSOCIATION OHIO SCHOOL BOARDS ASSOCATION LEGAL ASSISTANCE FUND 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 310934576 PROVIDE SUPPORT & ASSISTANCE TO SCHOOL DISTRICTS WITH LEGAL ISSUES OH 501(C)(4) OHIO SCHOOL BOARDS ASSOCIATION 0 OHIO SCHOOL BOARDS ASSOCATION GROUP HEALTH PLAN TRUST 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 271428733 PROVIDE PAYMENT FOR POST-RETIREMENT HEALTH CARE BENEFITS OH 501(C)(9) OHIO SCHOOL BOARDS ASSOCIATION 0 OHIO SCHOOL BOARDS ASSOCATION INSURANCE TRUST 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 316190360 INSURANCE TRUST FUND FOR SCHOOL DISTRICT PROGRAMS (INACTIVE IN 2008) OH 501(C)(9) OHIO SCHOOL BOARDS ASSOCIATION 0 OHIO SCHOOL BOARDS ASSOCIATION SCHOLARSHIP FOUNDATION 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 814076301 PROVIDE FINANCIAL SUPPORT FOR ELIGIBLE PARTIES WITHIN OH PUBLIC SCHOOL DIST. OH 501(C)(3) LINE 10 OHIO SCHOOL BOARDS ASSOCIATION 1 SCHOOLPOOL INC 8050 NORTH HIGH STREET SUITE 100 COLUMBUS OH 43235 311724491 SOFTWARE AS A SERVICE OH OHIO SCHOOL BOARDS ASSOCIATION C -8742 143637 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0