Civic Intelligence

Ohio Associated School Insurance System

990 • Fiscal year 2023 • EIN 31-0915345

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 17, 2024

Organization Profilewww.luminarehealth.com
673 Clotts RoadGahanna, OH 43230

(614) 336-9604

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.60x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.22x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Asset Growth

11th percentile

-13%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

4.1%

Faster revenue growth than 48% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$3,525,058

Down $545,932 (-13%) from 2022

Net Assets

Down

$1,399,585

Down $1,291,995 (-48%) from 2022

Liabilities

Up

$2,125,473

Up $746,063 (+54%) from 2022

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin14th percentile

Revenue

Up

$9,634,846

Up $379,633 (+4.1%) from 2022

Expenses

Up

$11,109,409

Up $281,165 (+2.6%) from 2022

Net Income

Up

-$1,474,563

Up $98,468 (+6.3%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2019: $3,851,718Liabilities 2019: $1,229,477Net Assets 2019: $2,622,2412019Assets 2020: $5,219,724Liabilities 2020: $1,058,909Net Assets 2020: $4,160,8152020Assets 2021: $5,810,471Liabilities 2021: $1,175,451Net Assets 2021: $4,635,0202021Assets 2022: $4,070,990Liabilities 2022: $1,379,410Net Assets 2022: $2,691,5802022Assets 2023: $3,525,058Liabilities 2023: $2,125,473Net Assets 2023: $1,399,5852023Assets 2024: $3,525,058Liabilities 2024: $2,125,473Net Assets 2024: $1,399,5852024

Highlighted filing

2023

Assets$3,525,058
Liabilities$2,125,473
Net Assets$1,399,585
Open 2023 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2019: $10,854,524Expenses 2019: $11,672,191Net Income 2019: -$817,6672019Revenue 2020: $10,949,743Expenses 2020: $9,750,990Net Income 2020: $1,198,7532020Revenue 2021: $10,342,100Expenses 2021: $10,228,050Net Income 2021: $114,0502021Revenue 2022: $9,255,213Expenses 2022: $10,828,244Net Income 2022: -$1,573,0312022Revenue 2023: $9,634,846Expenses 2023: $11,109,409Net Income 2023: -$1,474,5632023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2023

Revenue$9,634,846
Expenses$11,109,409
Net Income-$1,474,563
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 17, 2024
Return Version
2023v5.1
Gross Receipts
$11,518,947
Mission and Program Overview

Mission

To provide dental care to participating school employees. The mission of the Trust is to provide stable premium rates and low expense levels by pooling the claims experience and buying power of public school districts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,903,934$2,109,829▼ $794,105
Cap Stk Tr Prin Current Funds$2,691,580$1,399,585▼ $1,291,995
Savings and Temporary Cash Investments$1,084,173$1,344,862▲ $260,689
Accounts Receivable$82,883$70,367▼ $12,516
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,070,990$3,525,058▼ $545,932
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$393,410$1,078,473▲ $685,063
Other Liabilities$986,000$1,047,000▲ $61,000
Total Liabilities$1,379,410$2,125,473▲ $746,063
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,691,580$1,399,585▼ $1,291,995
Total Liabilities and Net Assets / Fund Balance$4,070,990$3,525,058▼ $545,932
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Chris ChristoffAdm Commitee
Frank AntillAdm Commitee
Quincy GrayAdm Commitee
Randy LucasAdm Commitee
Scott HowellAdm Commitee

Highest Paid Contractors

ContractorServicesLocationCompensation
Luminare Health BenefitsAdmin services400 Field Dr, Lake Forest, IL 60045$742,104
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,485,100
Investment Income
$149,746
Other Revenue
$0
Change in Net Assets
$-1,474,563

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,634,846
Total Revenue per Audited Statements
$9,634,846
Total Revenue per Form 990
$9,634,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,166,948
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$9,942,461
Fees for Services Management---$742,104
Fees for Services Other---$358,772
Insurance---$31,410
Fees for Services Accounting---$16,200
Other Expenses---$1,430
Total Functional Expenses$0$0$0$11,109,409

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,109,409
Total Expenses per Audited Statements$11,109,409
Total Expenses per Form 990$11,109,409
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for IBNR claims$1,047,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“Explanation of No on 8B - The organization does not have committees, the administrative committee is the only governing body and does record minutes of their meetings.”

Form 990, Part VI, Section B, Line 11B

“The 990 is sent to the chairman of the administrative committee for review and signature. The amounts on the 990 agree with the audited finacial statements which have been reviewed by the administrative committee.”

Form 990, Part VI, Section B, Line 12C

“The administrative committee members complete a conflict of interest form annually.”

Form 990, Part VI, Section C, Line 19

“Information can be reviewed upon request from the chairman of the administrtive committee.”

Filing and Contact Details

Filer

Filer Name
Ohio Associated School Insurance System
EIN
31-0915345
Phone
6143369604
Address
673 Clotts Road, Gahanna, OH 43230

Signing Officer

Name
Scott Howell
Title
Adm Commitee
Signed
2024-07-17
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Frush Consulting LLC
Address
699 S FRONT ST, COLUMBUS, OH 43206
Preparer
Chad W Frush CPA PFS
Phone
6144457217
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Explanation of No on 8B - The organization does not have committees, the administrative committee is the only governing body and does record minutes of their meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is sent to the chairman of the administrative committee for review and signature. The amounts on the 990 agree with the audited finacial statements which have been reviewed by the administrative committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The administrative committee members complete a conflict of interest form annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Information can be reviewed upon request from the chairman of the administrtive committee.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt011109409
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01379410
IRS990/TotalLiabilitiesEOYAmt02125473
IRS990/TotalLiabilitiesGrp/BOYAmt01379410
IRS990/TotalLiabilitiesGrp/EOYAmt02125473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02691580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01399585
IRS990/TotalProgramServiceRevenueAmt09485100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09634846
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09634846
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04070990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03525058
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0673 Clotts Road
IRS990/USAddress/CityNm0Gahanna
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043230
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.luminarehealth.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Howell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Adm Commitee
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ohio Associated School Insurance System
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OASIS Trust
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0310915345
ReturnHeader/Filer/PhoneNum06143369604
ReturnHeader/Filer/USAddress/AddressLine1Txt0673 Clotts Road
ReturnHeader/Filer/USAddress/CityNm0Gahanna
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043230
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471176875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRUSH CONSULTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0699 S FRONT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043206
ReturnHeader/PreparerPersonGrp/PhoneNum06144457217
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chad W Frush CPA PFS
ReturnHeader/ReturnTs02024-08-01T08:15:48-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,525,058
Liabilities
$2,125,473
Net assets
$1,399,585
Revenue
$9,634,846
Expenses
$11,109,409
Net income
-$1,474,563
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$2.13$1.40$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$3.53$2.13$1.40$9.63$11.1$1.47
2022Detailed filing. Detailed filing data is available for this year.$4.07$1.38$2.69$9.26$10.8$1.57
2021Detailed filing. Detailed filing data is available for this year.$5.81$1.18$4.64$10.3$10.2$0.11
2020Detailed filing. Detailed filing data is available for this year.$5.22$1.06$4.16$10.9$9.75$1.20
2019Detailed filing. Detailed filing data is available for this year.$3.85$1.23$2.62$10.9$11.7$0.82