2025-11-14T17:06:36-05:00 2024-12-31 311413363 BHM CPA GROUP INC PO BOX 875 CIRCLEVILLE OH 431130875 990 2024-01-01 311392869 OHIO ASSOC OF COUNTY BOARDS SERVING PEOPLE WITH DEVELOP DISABILITIES OHIO 6144310616 PO BOX 16310 COLUMBUS OH 43216 ADAM HERMAN CEO 6144310616 2025-11-15 true true RYAN C HIXENBAUGH CPA P01052454 7404745210 2025-11-14 2024 2025-03-06 01:10:19Z ADAM HERMAN PO BOX 16310 COLUMBUS OH 43216 6514402 false X WWW.OACBDD.ORG X 1993 OH TO SUPPORT THE 88 OHIO COUNTY BOARDS OF DEVELOPMENTAL DISABILITIES IN PROVIDING SERVICES AND SUPPORT TO PEOPLE WITH DEVELOPMENTAL DISABILITIES. 17 17 12 0 123400 0 3026315 3180742 158233 164133 18130 8066 3326078 3352941 0 0 1426843 1374885 0 0 1224875 1504779 2651718 2879664 674360 473277 5528478 5798275 864976 554800 4663502 5243475 TO SUPPORT THE 88 OHIO COUNTY BOARDS OF DEVELOPMENTAL DISABILITIES IN PROVIDING SERVICES AND SUPPORT TO PEOPLE WITH DEVELOPMENTAL DISABILITIES. false false SUPPORTED THE 88 COUNTY BOARDS OF DD IN OHIO AND OTHERS BY ADVOCATING ON BEHALF OF BOARDS WITH STATE AND FEDERAL LAWMAKERS, EXECUTIVE AGENCIES, AND ELECTED OFFICIALS; HOSTED CONFERENCES, CONVENTIONS, AND PROFESSIONAL DEVELOPMENT PROGRAMS; OFFERED TECHNICAL ASSISTANCE IN ALL AREAS OF COUNTY BOARD OPERATIONS; AND COMMUNICATED IMPORTANT INFORMATION TO FACILITATE THE EFFECTIVE AND EFFICIENT OPERATION OF COUNTY BOARDS ACROSS THE STATE. false false true true false false false false false true false false false false true 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 33 0 true 12 true false false false false false false false false X 17 17 false false false false true true true true true false false false true true true true true true false false X NGEC LLC 6147931333 485 METRO PLACE S SUITE 200 DUBLIN OH 43017 X STEVEN LICCIARDI PRESIDENT 1.00 X X 0 0 0 JASON JOLLEY TREASURER 1.00 X X 0 0 0 TOM FLEMING TRUSTEE/CB M 1.00 X 0 0 0 EDWARD STARK TRUSTEE/SUPE 1.00 X 0 0 0 ADAM HERMAN CEO 40.00 X 182995 0 24772 LAURIE LUPINETTI VICE PRESIDE 1.00 X X 0 0 0 LEIA SNYDER TRUSTEE/SUPE 1.00 X 0 0 0 WENDY GORRELL TRUSTEE/SUPE 1.00 X 0 0 0 MONICA JUENGER CHIEF POLICY 40.00 X 160168 0 34987 STEVE TUCKER CFO 40.00 X 32482 0 7815 JOHN JANAS TRUSTEE/CB M 1.00 X 0 0 0 ROBERT MCCLURE SECRETARY 1.00 X X 0 0 0 DANIEL SUTTER TRUSTEE/CB M 1.00 X 0 0 0 SAMUEL DAVIS TRUSTEE/CB M 1.00 X 0 0 0 MANDY CARTE TRUSTEE/CB M 1.00 X 0 0 0 ANTHONY SERTICK TRUSTEE/CB M 1.00 X 0 0 0 ELI DELILLE TRUSTEE/CB M 1.00 X 0 0 0 NANCY FOGLESONG TRUSTEE/SUPE 1.00 X 0 0 0 TONYA CLARK TRUSTEE/SUPE 1.00 X 0 0 0 MATT PURCELL TRUSTEE/SUPE 1.00 X 0 0 0 375645 67574 3 false true false MEMBERSHIP DUES 624100 2476090 2476090 CONFERENCES & SEMINARS 624100 622035 622035 OTHER REVENUES 624100 82617 82617 3180742 237589 237589 8066 8066 8066 8066 3088005 3161461 -73456 -73456 -73456 3352941 3180742 172199 504284 493937 96639 207167 72858 125803 128721 67104 177070 76824 94909 84125 454427 11536 11990 DUES AND MEMBERSHIPS 207842 MISCELLANEOUS 64428 2879664 0 0 0 2714708 2744973 339269 303425 19683 316824 255510 37621 61314 2235227 2507543 181970 181020 5528478 5798275 404263 494243 460713 60557 864976 554800 X 4160160 4734688 503342 508787 4663502 5243475 5528478 5798275 473277 106696 X false true X true false false true false false SCHEDULE C, PART I-A, LINE 1 FOR THE BENEFIT OF THE 88 OHIO COUNTY BOARDS OF DD AND INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES, THE ORGANIZATION IS INDIRECTLY INVOLVED IN ACTIVITIES TO INFLUENCE LEGISLATION AND SUPPORT PUBLIC OFFICIALS. THE OACB-DD-PAC SUPPORTS THE COLLECTIVE POLITICAL GOALS OF THE 88 OHIO COUNTY BOARDS OF DD. THE ORGANIZATION RETAINS THE SERVICES OF AN INDEPENDENT LEGISLATIVE COUNSEL TO ADMINISTER THE OACB-DD-PAC AND TO PROVIDE OTHER LEGISLATIVE SERVICES. THE ORGANIZATION'S PAYMENT FOR THE SUCH SERVICES ARE REPORTED IN PART IX, LINE 11D. THE OACB-DD-PAC OPERATES AS AN INDEPENDENT ENTITY WITHOUT GOVERNANCE OR CONTROL BY THE ORGANIZATION AND IS NOT A RELATED-ENTITY ORGANIZATION. 278378 217064 61314 38446 38446 61314 X 3459637 106696 106696 3352941 3352941 2879664 2879664 2879664 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION COMPLIES WITH ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN. TAX RETURNS FOR 2021, 2022 AND 2023 ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. X X X X X false false false ADAM HERMAN CEO 182995 18401 6371 207767 MONICA JUENGER CHIEF POLICY OFFICER 160168 16342 18645 195155 SCHEDULE J, PART III SCHEDULE J, PART II, COLUMN (D): COLUMN (D) - FOR ADAM HERMAN - INCLUDES 6,371 OF HEALTH INSURANCE PREMIUMS PAID UNDER THE ASSOCIATION EMPLOYEE HEALTH INSURANCE PROGRAM. COLUMN (D) - FOR MONICA JUENGER - INCLUDES 18,645 OF HEALTH INSURANCE PREMIUMS PAID UNDER THE ASSOCIATION EMPLOYEE HEALTH INSURANCE PROGRAM. FORM 990, PAGE 1, PART I, LINE 6 THE ORGANIZATION'S TRUSTEES SERVE ON A VOLUNTEER BASIS. FORM 990, PAGE 6, PART VI, LINE 6 COUNTY BOARDS OF DD PAY DUES AND HAVE VOTING RIGHTS REGARDING POLICY AS MEMBERS. AFFILIATE MEMBERS PAY DUES BUT DO NOT HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S BOARD OF TRUSTEES ARE ELECTED BY THE 88 COUNTY BOARDS OF DD THAT COMPRISE THE MEMBERSHIP OF THE ORGANIZATION. AT AN ANNUAL MEETING OF THE MEMBERSHIP (A DELEGATE ASSEMBLY), MEMBERSHIP ELECTS BOARD OF TRUSTEES AND MEMBERS TAKE ACTION THROUGH RESOLUTION ON OTHER ORGANIZATIONAL MATTERS IN ACCORDANCE WITH THE CONSTITUTION AND BYLAWS OF THE ORGANIZATION. THE BOARD IS COMPRISED OF 11 COUNTY BOARD MEMBERS AND 6 SUPERINTENDENT MEMBERS OF THE OHIO SUPERINTENDENTS OF COUNTY BOARDS DD. THE 11 COUNTY BOARD MEMBERS CONSIST OF THE FOLLOWING: 1) 6 REGIONAL MEMBERS WITH EACH REGION CONSISTING OF ELEVEN COUNTIES. 2) 5 AT-LARGE MEMBERS (2 STATEWIDE MEMBERS AND 1 MEMBER EACH REPRESENTING THE SMALLEST THIRD, THE MIDDLE THIRD, AND THE LARGEST THIRD COUNTIES). FORM 990, PAGE 6, PART VI, LINE 7B THE ORGANIZATION IS GOVERNED BY THE CONSTITUTION, THE BYLAWS, THE OPERATIONAL AND GENERAL POLICIES AND RESOLUTIONS OF THE DELEGATE ASSEMBLY AND THE BOARD OF TRUSTEES. THE GENERAL POLICIES OF THE ORGANIZATION AFFECTING THE COUNTY BOARDS OF DD ARE DETERMINED BY A MAJORITY VOTE OF THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 DRAFT IS SUBMITTED TO THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND THE CONTRACTURAL COMPTROLLER FOR APPROVAL BEFORE FILING. THE 990 IS NOT PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONSTITUTION AND BY-LAWS OF THE ORGANIZATION INCLUDE THIS PROVISION: NO PERSON SHALL SERVE AS A MEMBER OF THE BOARD OF TRUSTEES IF THAT PERSON HAS A CONFLICT OF INTEREST RELATED TO ANY BUSINESS, CONTRACTURAL, OR RELATIONAL INTEREST OF THE ASSOCIATION OR ANY CONFLICT AS OUTLINED WITHIN CHAPTER 102 AND 5126 OF THE OHIO REVISED CODE AND FOR AT LEAST ONE YEAR AFTER THE CONFLICT CEASES TO EXIST. IF A MEMBER OF THE BOARD OF TRUSTEES IS IDENTIFIED AS HAVING A CONFLICT OF INTEREST RELATED TO ASSOCIATION MATTERS, THE MEMBER SHALL RESIGN IMMEDIATELY. THE ORGANIZATION'S POLICY MANUAL CONTAINS A CONFLICT OF INTEREST POLICY. THE POLICY MANUAL REQUIRES EACH EMPLOYEE AND BOARD MEMBER TO SIGN A DECLARATION THAT THEY RECEIVED THE POLICY MANUAL, UNDERSTAND THE RULES AND POLICIES THEREOF AND ACKNOWLEDGE THEIR RESPONSIBLITY TO COMPLY WITH THE POLICIES AND RULES SET FORTH IN THE POLICY MANUAL. ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO ATTEND ETHICS TRAINING THAT IS CONDUCTED BY THE ORGANIZATION'S LEGAL COUNSEL. PRIOR TO EMPLOYMENT WITH THE ORGANIZATION, APPLICANTS ARE SUBJECT TO A CRIMINAL RECORDS CHECK. THE POLICY MANUAL CONTAINS A PROTECTION OF WHISTEBLOWERS PROVISION. NON-COMPLIANCE WITH THE POLICY MANUAL IS SUBJECT TO APPROPRIATE CORRECTIVE ACTION THAT MAY INCLUDE VERBAL COUNSELING, WRITTEN REPRIMAND, SUSPENSION, REDUCTION IN PAY OR POSITION, OR TERMINATION. DUE TO THE SMALL STAFF SIZE OF THE ORGANIZATION, THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER DIRECTLY SUPERVISE AND MONITOR EMPLOYEE ACTIVITIES. THE CHIEF EXECUTIVE OFFICER REPORTS DIRECTLY TO THE BOARD OF TRUSTEES. THE PRESIDENT OF THE BOARD OF TRUSTEES PROVIDES OVERSIGHT ON THE MEMBERS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION AND RELATED BENEFITS OF THE CHIEF EXECUTIVE OFFICER ARE BASED ON A SURVEY OF SEVERAL SOURCES, INCLUDING THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES, THE OHIO ASSOCIATION OF NOT FOR PROFIT ORGANIZATIONS, AND COMPARISONS TO OTHER ASSOCIATION CHIEF EXECUTIVE OFFICERS IN OHIO. THE ORGANIZATION PERIODICALLY UPDATES THIS SURVEY INFORMATION. THE COMPENSATION AND RELATED BENEFITS OF THE CHIEF EXECUTIVE OFFICER ARE CONTAINED IN AN EMPLOYMENT CONTRACT. THE BOARD APPROVES ANY EMPLOYMENT CONTRACT OR ADDENDUMS FOR THE CHIEF EXECUTIVE OFFICER. FORM 990, PAGE 6, PART VI, LINE 19 THE CONSTITUTION AND BYLAWS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION IS AN OHIO CHARTERED CORPORATION. THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BECAUSE IT IS A 501(C)-6 ORGANIZATION; HOWEVER GUIDESTAR PUBLISHES THE FORM 990 WHICH CONTAINS FINANCIAL STATEMENT INFORMATION. FORM 990, PART VII FORM 990, PART VII - SEE SUPPLEMENTAL DISCLOSURE FOR PART VI, LINE 15A.