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        <ZIPCd>44839</ZIPCd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
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      <WebsiteAddressTxt>WWW.CAAO.ORG</WebsiteAddressTxt>
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      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
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      <CYTotalRevenueAmt>393753</CYTotalRevenueAmt>
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      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
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      <CYTotalExpensesAmt>434010</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-14947</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-40257</CYRevenuesLessExpensesAmt>
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      <TotalLiabilitiesEOYAmt>108900</TotalLiabilitiesEOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>88149</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROTECT THE INTERESTS OF THE TAXPAYERS OF THE STATE OF OHIO AND THE IMPROVEMENT OF THE ADMINISTRATION OF COUNTY GOVERNMENT IN OHIO.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>185772</ExpenseAmt>
      <RevenueAmt>79645</RevenueAmt>
      <Desc>SEMI-ANNUAL EDUCATIONAL CONFERENCES AND PERIODIC CONTINUING EDUCATION SESSIONS PROVIDED INFORMATION PROMOTING GREATER EFFICIENCY AND EFFECTIVENESS.</Desc>
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        <Desc>LEGISLATIVE OUTREACH PROMOTED GREATER EFFICIENCY AND EFFECTIVENESS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>20865</ExpenseAmt>
        <Desc>MONTHLY LEGISLATIVE/EXECUTIVE COMMITTEE MEETINGS OR THE STATE-WIDE OFFICERS AND DISTRICT REPRSENTATIVES WITH THE EXECUTIVE DIRECTOR AND LEGISLATIVE COUNSEL PROMOTED GREATER EFFICIENCY AND EFFECTIVENESS.</Desc>
      </ProgSrvcAccomActy3Grp>
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      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <ConservationEasementsInd>false</ConservationEasementsInd>
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      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
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      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
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      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
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      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
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      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
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      <TaxExemptBondsInd>false</TaxExemptBondsInd>
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      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
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      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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      <Form1098CFiledInd>false</Form1098CFiledInd>
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      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <OrgFiledInLieuOfForm1041Ind>false</OrgFiledInLieuOfForm1041Ind>
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      <LicensedMoreThanOneStateInd>false</LicensedMoreThanOneStateInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
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      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
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      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
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      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
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      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
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        <PersonNm>THOMAS PAPPAS</PersonNm>
        <PhoneNum>6142282226</PhoneNum>
        <USAddress>
          <AddressLine1Txt>66 E LYNN ST</AddressLine1Txt>
          <CityNm>Columbus</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
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        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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        <PersonNm>GEORGE W KITZLER</PersonNm>
        <TitleTxt>1ST VICE PRESIDENT</TitleTxt>
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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DEBRA NYE</PersonNm>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS PAPPAS</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>61650</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID GRAHAM</PersonNm>
        <TitleTxt>2ND VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BETTY DEVER</PersonNm>
        <TitleTxt>ASSISTANT DIRECTOR</TitleTxt>
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        <PersonNm>CINDY WAUGH</PersonNm>
        <TitleTxt>3RD VICE PRESIDENT</TitleTxt>
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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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          <BusinessName>
            <BusinessNameLine1Txt>PAPPAS ASSOCIATES</BusinessNameLine1Txt>
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        </ContractorName>
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            <AddressLine1Txt>66 E LYNN ST</AddressLine1Txt>
            <CityNm>Columbus</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43215</ZIPCd>
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        </ContractorAddress>
        <ServicesDesc>LOBBYING&amp;MGMT</ServicesDesc>
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        <Desc>SEMI ANNUAL CONFERENCE</Desc>
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      <ProgramServiceRevenueGrp>
        <Desc>CONTINUING EDUCATION</Desc>
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        <ProgramServicesAmt>14025</ProgramServicesAmt>
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        <Desc>MISC</Desc>
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        <ProgramServicesAmt>1783</ProgramServicesAmt>
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        <EOYAmt>108900</EOYAmt>
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        <EOYAmt>108900</EOYAmt>
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        <EOYAmt>88149</EOYAmt>
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        <BOYAmt>128406</BOYAmt>
        <EOYAmt>88149</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>226306</BOYAmt>
        <EOYAmt>197049</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-40257</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
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      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>false</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>false</OtherActivitiesInd>
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V - LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION HAS NO UNRELATED INCOME. THEREFORE, THERE IS NO REQUIREMENT TO FILE 990-T.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V - LINE 14B</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION DOES NOT OFFER TANNING SERVICES. THEREFORE, NO PAYMENTS RECEIVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI - LINE 6 AND 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP OF THE ORGANIZATION IS EACH OF THE 88 OHIO COUNTY AUDITOR'S FISCAL OFFICERS. THERE ARE NO SHAREHOLDERS. MEMBERSHIP ELECTS THE OFFICERS AS WELL AS THE EXECUTIVE COMMITTEE ON AN ANNUAL BASIS. ALL ACTIONS OF THE OFFICERS AND EXECUTIVE COMMITTEE ARE RECOMMENDATIONS SUBJECT TO APPROVAL BY MEMBERSHIP. THE EXECUTIVE COMMITTEE (ELECTED ANNUALLY) MAKES ALL DECISIONS ON EVAULATIONS AND RAISES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI - LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW OF FORM 990 IS AVAILABLE TO ANY MEMBER UPON REQUEST. MEMBERSHIP IS MADE AWARE WHEN THE FORM 990 HAS BEEN FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI LINE 15A AND 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR ARE EVALUATED ANNUALLY BY THE OFFICERS, EXECUTIVE COMMITTEE AND PAST PRESIDENTS OF THE ORGANIZATION. RESULTS OF THE EVAULATION ARE SHARED AND THE ANNUAL COMPENSATION IS APPROVED BY THE OFFICERS, EXECUTIVE COMMITTEE MEMBERS AND PAST PRESIDENTS. AT THE WINTER CONFERENCE THE APPROVAL IS RATIFIED BY THE MEMBERSHIP. THE SECRETARY/TREASURER IS SUBJECT TO BI-ANNUAL ELECTION BY THE MEMBERSHIP AND THE ANNUAL COMPENSATION IS APPROVED BY THE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI - LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL APPLICABLE DOCMENTS ARE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII - LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE IS APPOINTED ANNUALLY BY THE PRESIDENT OF THE ASSOCIATION. THE AUDIT COMMITTEE ESTABLISHED PROCEDURES SEVERAL YEARS AGO IN WHICH HE COMMITTEE REVIEWS THE FINANACIAL TRANSACTIONS OF THE ASSOCIATION TO ENSURE ACCURACY AND FAIR PRESENTATION OF THE FINANCIAL STATEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>