Nonprofit · EIN 31-0654654
COUNTY COMMISSIONERS ASSOCIATION OF OHIO
Tax-exempt · COLUMBUS, OH 43215
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $8,224,579 | $7,794,766 | $429,813 | $8,584,199 | $1,289,613 | $7,294,586 |
| December 31, 2023 | 990 | $7,928,419 | $7,503,521 | $424,898 | $8,169,033 | $1,304,260 | $6,864,773 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $7,015,760
- Investment income
- $320,993
- Royalties
- $909,876
- Net rental income
- -$27,579
- Other revenue
- $887,826
Expenses
- Grants and similar amounts paid
- $10,500
- Compensation of officers, directors and key employees
- $419,992
- Other salaries and wages
- $3,279,692
- Salaries, compensation and benefits (total)
- $6,564,925
- Professional fundraising fees
- $0
- Legal fees
- $4,186
- Accounting fees
- $27,070
- Occupancy
- $269,788
- Travel
- $29,619
- Depreciation
- $37,348
- Program services (functional)
- $7,442,785
- Management and general (functional)
- $351,981
Balance sheet and other
- Total assets, start of year
- $8,169,033
- Total assets, end of year
- $8,584,199
- Total liabilities, end of year
- $1,289,613
- Net assets, end of year
- $7,294,586
- Land, buildings and equipment
- $76,704
- Net assets without donor restrictions
- $7,294,586
- Gross unrelated business income
- $6,069,198
- Gross receipts
- $8,344,106
- Employees
- 40
- Year formed
- 1973
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Cheryl Subler | Executive Director Officer | 40 | $193,975 | $44,940 |
| John Brownlee | Managing Director Prop & Casualty Highest-paid employee | 40 | $201,216 | $30,347 |
| Mike Kindell | Managing Director HealthWellness Highest-paid employee | 40 | $170,602 | $51,472 |
| John Leutz | Assistant Director Officer | 40 | $154,120 | $26,957 |
| Kevin Hinkle | CEBCO Assistant Director Highest-paid employee | 40 | $133,782 | $44,270 |
| Frank Hatfield | CORSA Assistant Director Highest-paid employee | 40 | $131,730 | $31,266 |
| Kyle Petty | Managing Director of Policy Highest-paid employee | 40 | $133,017 | $24,077 |
| Ron Amstutz | Board of Directors Trustee or director | 1 | $0 | $0 |
| Tony Anderson | Board of Directors Trustee or director | 1 | $0 | $0 |
| Joe Antram | Board of Directors Trustee or director | 1 | $0 | $0 |
| Terry Boose | Board of Directors Trustee or director | 1 | $0 | $0 |
| Tim Bubb | Board of Directors Trustee or director | 1 | $0 | $0 |
| Sabrina Christian-Bennett | Board of Directors Trustee or director | 1 | $0 | $0 |
| Mollie Crooks | Board of Directors Trustee or director | 1 | $0 | $0 |
| Bryan Davis | Board of Directors Trustee or director | 1 | $0 | $0 |
27 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julie Ehemann | Board of Directors Trustee or director | 1 | $0 |
| Lenny Eliason | Board of Directors Trustee or director | 1 | $0 |
| Jack Everson | Board of Directors Trustee or director | 1 | $0 |
| Jeff Fix | Board of Directors Trustee or director | 1 | $0 |
| Pete Gerken | Board of Directors Trustee or director | 1 | $0 |
| Dick Gould | Board of Directors Trustee or director | 1 | $0 |
| Mike Halleck | Board of Directors Trustee or director | 1 | $0 |
| Steve Hambley | Board of Directors Trustee or director | 1 | $0 |
| Steven Hess | Board of Directors Trustee or director | 1 | $0 |
| Shannon Jones | Board of Directors Trustee or director | 1 | $0 |
| David Kern | Board of Directors Trustee or director | 1 | $0 |
| Gary Merrell | Board of Directors Trustee or director | 1 | $0 |
| Amy Norris | Board of Directors Trustee or director | 1 | $0 |
| John OGrady | Board of Directors Trustee or director | 1 | $0 |
| Matt Old | Board of Directors Trustee or director | 1 | $0 |
| Chris Ronayne | Board of Directors Trustee or director | 1 | $0 |
| Donnie Willis | Board of Directors Trustee or director | 1 | $0 |
| Melanie Wilt | Board of Directors Trustee or director | 1 | $0 |
| Christopher Modranski | Board of Directors Trustee or director | 0 | $0 |
| Gary Scherer | Board of Directors Trustee or director | 0 | $0 |
| Chris Abbuhl | President Officer | 5 | $0 |
| David Painter | 1st Vice President Officer | 5 | $0 |
| Denise Driehaus | 2nd Vice President Officer | 5 | $0 |
| Ilene Shapiro | Executive Secretary Officer | 5 | $0 |
| Casey Kozlowski | Treasurer Officer | 5 | $0 |
| Deborah Lieberman | Member Officer | 5 | $0 |
| Glenn Miller | Member Officer | 5 | $0 |
990 for the year ended December 31, 2023: 41 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Cheryl Subler | Executive Director Officer | 40 | $186,587 | $37,629 |
| Mike Kindell | Managing Director HealthWel Highest-paid employee | 40 | $162,461 | $43,948 |
| John Brownlee | Managing Director Prop & Cas Highest-paid employee | 40 | $178,631 | $24,707 |
| John Leutz | Assistant Director Officer | 40 | $146,319 | $22,532 |
| Elizabeth Miller | CORSA Claim and Litigation Ma Highest-paid employee | 40 | $127,942 | $36,204 |
| Frank Hatfield | CORSA Risk Manager Highest-paid employee | 40 | $123,691 | $30,266 |
| Kyle Petty | Managing Director of Policy Highest-paid employee | 40 | $125,728 | $19,417 |
| David Kern | Board of Directors Trustee or director | 1 | $0 | $0 |
| Gary Merrell | Board of Directors Trustee or director | 1 | $0 | $0 |
| Christopher Modranski | Board of Directors Trustee or director | 1 | $0 | $0 |
| Steve Hambley | Board of Directors Trustee or director | 1 | $0 | $0 |
| DeAnna Holliday | Board of Directors Trustee or director | 1 | $0 | $0 |
| Shannon Jones | Board of Directors Trustee or director | 1 | $0 | $0 |
| John OGrady | Board of Directors Trustee or director | 1 | $0 | $0 |
| Gary Scherer | Board of Directors Trustee or director | 1 | $0 | $0 |
| Ilene Shapiro | Board of Directors Trustee or director | 1 | $0 | $0 |
| Donnie Willis | Board of Directors Trustee or director | 1 | $0 | $0 |
| Matt Old | Board of Directors Trustee or director | 1 | $0 | $0 |
| Kevin Ritter | Board of Directors Trustee or director | 1 | $0 | $0 |
| Chris Ronayne | Board of Directors Trustee or director | 1 | $0 | $0 |
| Mike Halleck | Board of Directors Trustee or director | 1 | $0 | $0 |
| Terry Boose | Board of Directors Trustee or director | 1 | $0 | $0 |
| Tim Bubb | Board of Directors Trustee or director | 1 | $0 | $0 |
| Sabrina Christian-Bennett | Board of Directors Trustee or director | 1 | $0 | $0 |
| Ron Amstutz | Board of Directors Trustee or director | 1 | $0 | $0 |
| Tony Anderson | Board of Directors Trustee or director | 1 | $0 | $0 |
| Joe Antram | Board of Directors Trustee or director | 1 | $0 | $0 |
| Mollie Crooks | Board of Directors Trustee or director | 1 | $0 | $0 |
| Pete Gerken | Board of Directors Trustee or director | 1 | $0 | $0 |
| Dick Gould | Board of Directors Trustee or director | 1 | $0 | $0 |
| Dave Hall | Board of Directors Trustee or director | 1 | $0 | $0 |
| Bryan Davis | Board of Directors Trustee or director | 1 | $0 | $0 |
| Lenny Eliason | Board of Directors Trustee or director | 1 | $0 | $0 |
| Jeffrey Fix | Board of Directors Trustee or director | 1 | $0 | $0 |
| David Painter | 2nd Vice President Officer | 5 | $0 | $0 |
| Chris Abbuhl | 1st Vice President Officer | 5 | $0 | $0 |
| Glenn Miller | President Officer | 5 | $0 | $0 |
| Casey Kozlowski | Executive Secretary Officer | 5 | $0 | $0 |
| Julie Ehemann | Member Officer | 5 | $0 | $0 |
| Deborah Lieberman | Member Officer | 5 | $0 | $0 |
| Denise Driehaus | Treasurer Officer | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 209 E STATE ST, COLUMBUS, OH 43215-4309
- In care of
- % CHERYL SUBLER
- Principal officer (990 for 2024)
- Cheryl Subler, 209 E State St, Columbus, OH 43215
- Signed the 990
- CHERYL SUBLER, Executive Director
- Phone
- (614) 221-5627
- Website
- www.ccao.org
- Return prepared by
- Lisa Van Horne
Mission
The County Commissioners Association of Ohio advances effective county government for Ohio through advocacy, education and training, technical assistance and research, and greater citizen awareness and understanding of county government.
Program accomplishments
- Management services to the County Risk Sharing Authority, CCAO Service Corporation and the County Employee Benefit Consortium. These services are provided at cost, no profit motive intended.Expenses $6,038,548 · revenue $6,038,548
- Provides timely information on new issues affecting county government and provides technical assistance. Controlls the conventions and conferences of the membership. Supervising and organizing seminars and workshops for members.Expenses $1,357,005 · revenue $2,154,423
- Publishing the annual Roster of County Commissioners and other public officials. Disseminating county information and data.Expenses $47,232 · revenue $31,608
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0654654
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,584,199
- Income (IRS master file)
- $8,344,106
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $8,224,579 | $7,794,766 | $8,584,199 | XML |
| 990 | December 2023 | $7,928,419 | $7,503,521 | $8,169,033 | XML |
| 990 | December 2022 | $6,466,501 | $6,429,366 | $7,621,353 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0654654).
Questions about COUNTY COMMISSIONERS ASSOCIATION OF OHIO
- What is the EIN of COUNTY COMMISSIONERS ASSOCIATION OF OHIO?
- The employer identification number (EIN) of COUNTY COMMISSIONERS ASSOCIATION OF OHIO is 31-0654654.
- Is COUNTY COMMISSIONERS ASSOCIATION OF OHIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1974.
- Are donations to COUNTY COMMISSIONERS ASSOCIATION OF OHIO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COUNTY COMMISSIONERS ASSOCIATION OF OHIO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COUNTY COMMISSIONERS ASSOCIATION OF OHIO due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COUNTY COMMISSIONERS ASSOCIATION OF OHIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of COUNTY COMMISSIONERS ASSOCIATION OF OHIO?
- The 990 for the year ended December 31, 2024 names Cheryl Subler.
- Who are the officers and directors of COUNTY COMMISSIONERS ASSOCIATION OF OHIO?
- The 990 for the year ended December 31, 2024 lists 42 people; 7 received compensation from the organization, the highest $193,975 (Cheryl Subler, Executive Director).
- How much revenue does COUNTY COMMISSIONERS ASSOCIATION OF OHIO have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $8,224,579, expenses of $7,794,766 and total assets of $8,584,199 at year end.
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