2026-03-04T17:49:47-06:00 2025-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2024-07-01 930633354 COALITION OF OREGON SCHOOL ADMINISTRATORS COAL 5035813141 707 13TH STREET SE 100 SALEM OR 97301 KRISTA PARENT EXECUTIVE DIRECTOR 5035813141 2026-02-09 1 1 DEBRA D SMITH CPA P00646873 7604318440 2026-02-09 2024 2025-03-06 01:10:19Z KRISTA PARENT 707 13TH STREET SE 100 SALEM OR 97301 5590282 0 X WWW.COSA.K12.OR.US X 1974 OR UNITE ALL SCHOOL ADMINISTRATORS IN THE PROMOTION OF CONTINUOUS IMPROVEMENT OF EDUCATION. 12 12 18 12 98385 26208 0 0 4434044 4413311 116682 146523 126811 124937 4677537 4684771 4000 3000 0 0 1934883 2268372 0 0 0 2523394 1901750 4462277 4173122 215260 511649 7823385 8540803 527703 487458 7295682 8053345 UNITE ALL SCHOOL ADMINISTRATORS IN THE PROMOTION OF CONTINUOUS IMPROVEMENT OF EDUCATION. 0 0 PROMOTION OF CONTINUOUS IMPROVEMENTS IN EDUCATION. MAINTAIN AND ELEVATE PROFESSIONAL AND ETHICAL STANDARDS OF MEMBERS. ASSIST 3068 MEMBERS IN BECOMING MORE EFFECTIVE ADMINISTRATORS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 51 0 18 1 1 1 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 1 1 0 OR X COSA 5035813141 707 13TH STREET SE SUITE 100 SALEM OR 97301 MAJALISE TOLAN PAST PRESIDENT 1.00 1.00 X X 0 0 0 RYAN NOSS PRESIDENT - ELECT 1.00 X X 0 0 0 KIMBERLY MILES PRESIDENT 1.00 1.00 X X 0 0 0 AARON DUFF BOARD MEMBER 1.00 X 0 0 0 STEVE COOK BOARD MEMBER 1.00 X 0 0 0 FELICIA HOLT BOARD MEMBER 1.00 1.00 X 0 0 0 SCOTT CARPENTER BOARD MEMBER 1.00 X 0 0 0 AMY SKIRVIN BOARD MEMBER 1.00 1.00 X 0 0 0 MOLLY SMITH BOARD MEMBER 1.00 X 0 0 0 GARY ROBERTS BOARD MEMBER 1.00 1.00 X 0 0 0 ARCEMA TOVAR BOARD MEMBER 1.00 1.00 X 0 0 0 ZINNIA UN BOARD MEMBER 1.00 X 0 0 0 CHRIS WYLAND BOARD MEMBER 1.00 X 0 0 0 KRISTA PARENT EXECUTIVE DIRECTOR 40.00 1.00 X 144654 0 22816 MORGAN ALLEN DEPUTY DIRECTOR OF POLICY 40.00 X 184796 0 44089 CARMEN GELMAN PROFESSIONAL DEVELOPMENT DIRECTOR 40.00 X 147165 0 32215 PARASA CHANRAMY LEGISLATIVE DIRECTOR 40.00 X 150561 0 39635 CRAIG HAWKINS RETIRED FORMER EXECUTIVE DIRECTOR 40.00 X 190990 0 19368 818166 0 158123 5 1 1 0 0 MEMBERSHIP DUES 900099 2335778 2335778 CONFERENCES/WORKSHOPS 900099 1894316 1894316 OTHER FEES/SERVICES 900099 183217 84832 98385 4413311 130771 130771 271862 146925 124937 124937 124937 774338 756333 2253 18005 -2253 15752 15752 4684771 4314926 98385 271460 3000 393090 1246307 211686 262539 154750 29998 27410 362528 40574 174703 109784 1045756 31643 16637 MISCELLANEOUS EXPENSE 28415 PROPERTY TAXES 23102 SUMMER CAMPS 6200 OASSA FRIENDS OF OASC 5000 4173122 869945 1283112 1733927 1827982 267433 261145 90000 90000 7012 7633 58653 21013 2941462 1374850 1613513 1566612 2462772 2731312 720130 751994 7823385 8540803 288271 224783 149021 176723 90411 85952 527703 487458 X 7295682 8053345 7295682 8053345 7823385 8540803 511649 246014 0 X 0 1 X 1 0 1 0 0 145233 145233 1920075 893228 1026847 579678 212544 367134 296476 269078 27398 1566612 CASH SURRENDER VALUE OF LIFE INSURANCE 751994 751994 POST-RETIREMENT LIABILITY 66814 SECURITY DEPOSITS 19138 85952 X 5052553 246014 146925 392939 4659614 27410 -2253 25157 4684771 4294890 149178 149178 4145712 27410 27410 4173122 PART X, LINE 2: COSA FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THESE STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT COSA HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 146,925. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON FIXED ASSET INCLUDED IN EXPENSES ON AUDIT -2,253. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 146,925. LOSS ON FIXED ASSET INCLUDED IN EXPENSES ON AUDIT 2,253. X 1 1 X X X X X X 0 0 0 MORGAN ALLEN DEPUTY DIRECTOR OF POLICY 179051 0 3345 0 2400 0 26858 0 17231 0 228885 0 0 0 CRAIG HAWKINS RETIRED FORMER EXECUTIVE DIRECTOR 105320 0 82070 0 3600 0 15168 0 4200 0 210358 0 0 0 PARASA CHANRAMY LEGISLATIVE DIRECTOR 149361 0 0 0 1200 0 22404 0 17231 0 190196 0 0 0 CARMEN GELMAN PROFESSIONAL DEVELOPMENT DIRECTOR 145965 0 0 0 1200 0 21895 0 10320 0 179380 0 0 0 KRISTA PARENT EXECUTIVE DIRECTOR 111309 0 24345 0 9000 0 15616 0 7200 0 167470 0 0 0 PART I, LINE 3 THE BOARD REVIEWS AND APPROVES OF EXECUTIVE DIRECTOR COMPENSATION. COMPENSATION IS DETERMINED USING COMPARABLE COMPENSATION DATA AND THE DELIBERATION IS DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS BASED ON THE FOLLOWING CRITERIA: A. CERTIFICATED AND CLASSIFIED PERSONNEL WITH ADMINISTRATIVE RESPONSIBILITIES IN EDUCATION, B. PERSONS WHOSE ASSIGNMENTS IDENTIFY THEM AS PERFORMING ADMINISTRATIVE RESPONSIBILITIES IN K-12 EDUCATIONAL PROGRAMS AND WHO HAVE BEEN EXCLUDED FROM THE LOCAL BARGAINING UNIT. C. PERSONS WHO HAVE ADMINISTRATIVE RESPONSIBILITIES AND/OR PROVIDE TRAINING, SUPPORTING OR CONSULTING SERVICE TO ADMINISTRATORS OF K-12 PROGRAMS. D. PERSONS WHO ARE MEMBERS OF A DEPARTMENT SHALL BE MEMBERS OF THE CONFEDERATION AND NO PERSON SHALL BE A MEMBER OF THE CONFEDERATION WITHOUT BEING A MEMBER OF A DEPARTMENT. FORM 990, PART VI, SECTION A, LINE 7A ALL SCHOOL PERSONNEL WHO HOLD ACTIVE MEMBERSHIP SHALL HAVE THE RIGHT TO VOTE AND HOLD OFFICE. AMENDMENTS TO THE CONSTITUTION MUST BE VOTED ON BY MEMBERSHIP. BOARD OFFICERS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE IRS FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES OF EXECUTIVE DIRECTOR COMPENSATION. COMPENSATION IS DETERMINED USING COMPARABLE COMPENSATION DATA AND THE DELIBERATION IS DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. COSA FOUNDATION 707 13TH STREET SE SUITE 100 SALEM OR 97301 930922086 PROVIDE SCHOLARSHIPS TO OREGON ASSOC. OF STUDENT COUNCIL'S LEADERSHIP CAMP OR 501(C)(3) LINE 11 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0