2025-11-14T10:51:45-06:00 2024-12-31 991781118 EAG AFFORDABLE HOUSING LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2024-01-01 314414897 OHIO SCHOOL BOARDS ASSOCIATION OHIO 6145404000 8050 NORTH HIGH STREET 100 COLUMBUS OH 432356481 ALLISON MORRIS CHIEF FINANCIAL OFFICER 6145404000 2025-11-13 1 0 ERIC BEINING CPA P00348790 6144728572 2025-11-13 2024 2025-03-06 01:10:19Z ALLISON MORRIS 8050 NORTH HIGH STREET 100 COLUMBUS OH 432356481 13233010 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 54 200 226161 98091 4271236 4596165 4501930 4700935 287139 444254 1010955 943008 10071260 10684362 2500 2500 16842 15768 5395530 5431919 0 0 0 3698111 3883683 9112983 9333870 958277 1350492 21432004 22925994 3072523 2919654 18359481 20006340 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 2043162 2107870 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. 1686091 1691464 ANNUAL CONFERENCE, WORKSHOPS, SEMINARS AND CUSTOM INSERVICES TO TRAIN MEMBERS ON VARIOUS SUBJECTS PERTAINING TO SCHOOL BOARD LEADERSHIP, SCHOOL DISTRICT MANAGEMENT AND RELATED RESPONSIBILITIES. 1646399 2500 MEMBER SERVICES INCLUDE PROVIDING LEGAL AND LEGISLATIVE INFORMATION, REGIONAL EVENTS, ADVISORY NETWORK GROUPS, INFORMATIONAL BROCHURES, WEBINARS AND OTHER RELATED ACTIVITIES FOR SCHOOL LEADERS. 1065732 725462 ALL OTHER - PUBLICATIONS/SUBSCRIPTIONS, MERCHANDISE, ROYALTIES AND ADMINISTRATIVE 1065732 725462 6441384 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 20 0 1 54 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 SALLY S GREEN PRESIDENT 7.00 1.10 X X 0 0 0 THOMAS PATTERSON PRESIDENT-ELECT 7.00 1.10 X X 0 0 0 CHRISTINE VARWIG IMMEDIATE PAST PRESIDENT 7.00 0.00 X X 0 0 0 TINA D PIERCE EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 MARY CLEVELAND EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 BRUCE ALEXANDER EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 KEVIN LANDIN EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 ALICE BROWNING EXECUTIVE COMMITTEE 5.00 0.00 X 0 0 0 WHITNEY DUEMMEL TRUSTEE 2.00 0.00 X 0 0 0 LEVI HARTSCHUH TRUSTEE 2.00 0.00 X 0 0 0 MARGUERITE BENNETT TRUSTEE 2.00 0.00 X 0 0 0 DENISE D'ANGELO STEELE TRUSTEE 2.00 0.00 X 0 0 0 JENNIFER ADAIR TRUSTEE 2.00 0.00 X 0 0 0 LIBBY WALLICK TRUSTEE 2.00 0.00 X 0 0 0 DEBORAH MELDA TRUSTEE 2.00 0.00 X 0 0 0 DOUG G STUART 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 SARA ELAQAD TRUSTEE 2.00 0.00 X 0 0 0 BOB VASQUEZ TRUSTEE 2.00 0.00 X 0 0 0 PAUL LOCKWOOD II TRUSTEE 2.00 0.00 X 0 0 0 ERIC K GERMANN TRUSTEE 2.00 0.00 X 0 0 0 CINDY ERICKSON TRUSTEE 2.00 0.00 X 0 0 0 RANDALL PARKER III TRUSTEE 2.00 0.00 X 0 0 0 MICAH COVERT TRUSTEE 2.00 0.00 X 0 0 0 DAVE HAYDEN TRUSTEE 2.00 0.00 X 0 0 0 ED PENROD TRUSTEE 2.00 0.00 X 0 0 0 BOBBIE GRICE TRUSTEE 2.00 0.00 X 0 0 0 DARRELL THOMAS TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL ENRIQUEZ TRUSTEE 2.00 0.00 X 0 0 0 JULIE ANN SCHMIDT TRUSTEE 2.00 0.00 X 0 0 0 KAREEM T MOFFETT TRUSTEE 2.00 0.00 X 0 0 0 ROBERT M HEARD SR TRUSTEE UNTIL 7/11/24 2.00 0.00 X 0 0 0 KATHRYNE MCFARLAND CHIEF EXECUTIVE OFFICER 40.00 2.10 X 273812 0 82579 ALLISON MORRIS CHIEF FINANCIAL OFFICER 40.00 0.00 X 185584 0 55044 SARA CLARK CHIEF LEGAL COUNSEL 40.00 0.00 X 173282 0 34524 JEFFERY CHAMBERS DIRECTOR OF COMMUNICATION SERVICES 40.00 0.00 X 153973 0 52865 CHERYL RYAN DIRECTOR OF BOARD AND MANAGEMENT SERVICES 40.00 0.00 X 149913 0 72150 JENNIFER HOGUE DIRECTOR OF LEGISLATIVE SERVICES 40.00 0.00 X 139548 0 28026 ANDREW CLARK CHIEF TECHNOLOGY OFFICER 40.00 0.00 X 134074 0 50207 1210186 0 375395 11 0 1 0 DILIGENT CORPORATION 1111 19TH STREET NW 9TH FLOOR WASHINGTON DC 20036 PAPERLESS GOVERNANCE AND POLICY SOLUTION 1245386 GREATER COLUMBUS CONVENTION CENTER 400 NORTH HIGH STREET COLUMBUS OH 43215 EVENT RENTAL, FOOD AND BEVERAGE SERVICE 173159 THE WATKINS PRINTING COMPANY 1401 EAST 17TH AVE COLUMBUS OH 43211 PUBLICATION PRINTING 123707 3 4596165 4596165 TRAINING/CONFERENCES 561000 2357779 1691464 3543 662772 CONSULTING SERVICES 541610 2107870 2107870 PUBLICATIONS 513190 185288 115766 69522 MEMBER SERVICES 611710 39563 315 39248 PUBLICATIONS 541900 10435 10435 4700935 393790 393790 534352 534352 409804 218838 190966 190966 190966 2344660 2294196 50464 50464 50464 60434 35614 24820 24820 ENDORSED PROGRAMS 541900 130691 130691 ADMIN REVENUE 561000 50524 50524 INSURANCE AGENCY 524298 11655 11655 192870 10684362 4524796 226161 1337240 2500 2500 15768 15768 591744 359943 231801 3387420 2119751 1267669 576372 363379 212993 586513 369979 216534 289870 180232 109638 7489 4162 3327 37271 37271 51545 51545 24005 23651 354 140454 95447 45007 88282 53342 34940 417651 252354 165297 132147 62095 70052 971959 922353 49606 6827 4125 2702 401966 206043 195923 20742 2027 18715 CONSULTING SERVICES 1261397 1261397 ADMINISTRATIVE 158513 158513 PUBLICATIONS & MERCH. 106728 106728 OTHER MEMBER SERVICES 36108 36108 20599 20599 9333870 6441384 2892486 0 69142 66351 7284352 5091348 612292 682734 12230 11125 756401 848331 8144030 4453351 3824682 3690679 8772805 12435326 100100 100100 21432004 22925994 477071 612646 2595452 2307008 3072523 2919654 X 18359481 20006340 18359481 20006340 21432004 22925994 1350492 296367 0 X X 0 1 X 1 0 3160 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 2570411 1539750 208593 906872 684294 431171 1507884 1174435 333449 293101 24211 268890 3690679 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 WITHIN ADMINISTRATIVE EXPENSES ON THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, UNRELATED BUSINESS INCOME TAX AMOUNTED TO APPROXIMATELY $20,600 AND $24,400, 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 $3,400 AND $3,000 FOR SCHOOLPOOL, INC. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, 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, 2024 AND 2023, 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 2021. X X X X 0 0 0 0 0 0 0 0 0 KATHRYNE MCFARLAND CHIEF EXECUTIVE OFFICER 248865 0 19909 0 5038 0 48280 0 34299 0 356391 0 0 0 ALLISON MORRIS CHIEF FINANCIAL OFFICER 179948 0 5398 0 238 0 34910 0 20134 0 240628 0 0 0 CHERYL RYAN DIRECTOR OF BOARD AND MANAGEMENT SER 143105 0 4293 0 2515 0 27762 0 44388 0 222063 0 0 0 SARA CLARK CHIEF LEGAL COUNSEL 168000 0 5040 0 242 0 32592 0 1932 0 207806 0 0 0 JEFFERY CHAMBERS DIRECTOR OF COMMUNICATION SERVICES 147991 0 4564 0 1418 0 28710 0 24155 0 206838 0 0 0 ANDREW CLARK CHIEF TECHNOLOGY OFFICER 130000 0 3900 0 174 0 25220 0 24987 0 184281 0 0 0 JENNIFER HOGUE DIRECTOR OF LEGISLATIVE SERVICES 135204 0 4067 0 277 0 26229 0 1797 0 167574 0 0 0 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 11655 67839 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 -16824 156296 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0