Civic Intelligence

Ohio School Boards Association Legal Assistance Fund

990 • Fiscal year 2020 • EIN 31-0934576

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

8050 North High Street No 100Columbus, OH 43235-6481

(614) 540-4000

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.19x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

87th percentile

50%

Higher net margin than 87% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

96th percentile

$325,376

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 167.2% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

81st percentile

29%

Faster revenue growth than 81% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,720,353

Up $202,185 (+13%) from 2019

Net Assets

Up

$1,682,418

Up $173,066 (+11%) from 2019

Liabilities

Up

$37,935

Up $29,119 (+330%) from 2019

Revenue

Up

$194,584

Up $43,941 (+29%) from 2019

Expenses

Up

$97,110

Up $21,522 (+28%) from 2019

Net Income

Up

$97,474

Up $22,419 (+30%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $977,485Liabilities 2011: $74,255Net Assets 2011: $903,2302011Assets 2012: $979,744Liabilities 2012: $56,859Net Assets 2012: $922,8852012Assets 2013: $996,933Liabilities 2013: $90,497Net Assets 2013: $906,4362013Assets 2014: $1,061,033Liabilities 2014: $79,820Net Assets 2014: $981,2132014Assets 2015: $1,098,254Liabilities 2015: $52,881Net Assets 2015: $1,045,3732015Assets 2016: $1,217,718Liabilities 2016: $67,490Net Assets 2016: $1,150,2282016Assets 2017: $1,350,043Liabilities 2017: $73,646Net Assets 2017: $1,276,3972017Assets 2018: $1,309,358Liabilities 2018: $38,696Net Assets 2018: $1,270,6622018Assets 2019: $1,518,168Liabilities 2019: $8,816Net Assets 2019: $1,509,3522019Assets 2020: $1,720,353Liabilities 2020: $37,935Net Assets 2020: $1,682,4182020Assets 2021: $1,903,873Liabilities 2021: $13,030Net Assets 2021: $1,890,8432021Assets 2022: $1,681,535Liabilities 2022: $17,673Net Assets 2022: $1,663,8622022Assets 2023: $1,801,755Liabilities 2023: $38,695Net Assets 2023: $1,763,0602023Assets 2024: $1,864,087Liabilities 2024: $22,400Net Assets 2024: $1,841,6872024

Highlighted filing

2020

Assets$1,720,353
Liabilities$37,935
Net Assets$1,682,418

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $85,6442011Expenses 2012: $110,1342012Revenue 2013: $124,031Expenses 2013: $77,396Net Income 2013: $46,6352013Revenue 2014: $119,672Expenses 2014: $86,521Net Income 2014: $33,1512014Revenue 2015: $133,010Expenses 2015: $53,094Net Income 2015: $79,9162015Revenue 2016: $128,911Expenses 2016: $81,467Net Income 2016: $47,4442016Revenue 2017: $166,261Expenses 2017: $107,070Net Income 2017: $59,1912017Revenue 2018: $172,024Expenses 2018: $106,307Net Income 2018: $65,7172018Revenue 2019: $150,643Expenses 2019: $75,588Net Income 2019: $75,0552019Revenue 2020: $194,584Expenses 2020: $97,110Net Income 2020: $97,4742020Revenue 2021: $195,250Expenses 2021: $88,050Net Income 2021: $107,2002021Revenue 2022: $152,606Expenses 2022: $105,149Net Income 2022: $47,4572022Revenue 2023: $141,140Expenses 2023: $152,021Net Income 2023: -$10,8812023Revenue 2024: $176,870Expenses 2024: $145,471Net Income 2024: $31,3992024

Highlighted filing

2020

Revenue$194,584
Expenses$97,110
Net Income$97,474
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.1
Gross Receipts
$407,189
Mission and Program Overview

Mission

To provide supportive assistance in certain situations of state-wide significance involving litigation or other matters of controversy which pertain to the classification, organization, regulation, maintenance, operation, financing and management of school districts in the state of ohio.

To provide supportive assistance in certain situations of statewide significance involving litigation or other matters of controversy which pertain to the classification, organization, regulation, maintenance, operation, financing and management of school districts in the state of Ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,268,129$1,415,733▲ $147,604
Cash and Non-Interest-Bearing Accounts$250,039$304,620▲ $54,581
Total Assets$1,518,168$1,720,353▲ $202,185
Liabilities
Deferred Revenue$250$25,750▲ $25,500
Accounts Payable and Accrued Expenses$8,566$12,185▲ $3,619
Total Liabilities$8,816$37,935▲ $29,119
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,509,352$1,682,418▲ $173,066
Total Net Assets Fund Balance$1,509,352$1,682,418▲ $173,066
Total Liabilities and Net Assets / Fund Balance$1,518,168$1,720,353▲ $202,185
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lee SchreinerTrustee
Richard C LewisTrustee
Scott HuddleTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$118,617
Investment Income
$75,967
Other Revenue
$0
Change in Net Assets
$97,474

Audited Revenue Reconciliation

Revenue per Audited Statements
$190,411
Revenue Not Reported on Financial Statements
$4,173
Revenue Not Reported on Form 990
$75,592
Total Revenue per Audited Statements
$266,003
Total Revenue per Form 990
$194,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,110
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
Payments to Affiliates$17,440$32,560-$50,000
Other Expenses$15,000--$15,000
Fees for Service Investment Mgmnt Fees-$4,173-$4,173
Total Functional Expenses$60,377$36,733$0$97,110

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$97,110
Expenses per Audited Statements$92,937
Total Expenses per Audited Statements$92,937
Expenses Not Reported on Financial Statements$4,173
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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 B, line 11B

Form 990 is reviewed by the trustees prior to filing.

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

Each year, all board members are required to fill out and sign a conflict of interest form. All forms are filed in the board member files and monitored.

Form 990, Part VI, Section B, line 15

The organization does not pay salaries so compensation policies are not needed.

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 the organization in person or in writing. There is no charge for one copy of the Form 990. The Form 990 is also available on www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Ohio School Boards Association
EIN
31-0934576
Phone
6145404000
Address
8050 North High Street No 100, Columbus, OH 43235-6481

Signing Officer

Name
Allison Morris
Title
Chief Financial Officer
Phone
6145404000
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard C Lewis
Formed
1976
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Rsm US Llp
Address
6 S Patterson Blvd, Dayton, OH 45402
Preparer
Karen O Crim
Phone
9372980201
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Fund is exempt from federal income taxes under Section 501(c)(4) of the Internal Revenue Code. The Fund follows 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 financial statements. The Fund 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 Fund and various positions related to the potential sources of unrelated business taxable income. The Fund files tax returns in all appropriate jurisdictions. For the years ended December 31, 2020 and 2019, management has determined that there are no material uncertain tax positions. The Fund files Form 990 in the U.S. federal jurisdiction. With few exceptions, the Fund is no longer subject to examination by the Internal Revenue Service for years before 2017.

Raw XML AppendixShowing 400 of 405 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Fund is exempt from federal income taxes under Section 501(c)(4) of the Internal Revenue Code. The Fund follows 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 financial statements. The Fund 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 Fund and various positions related to the potential sources of unrelated business taxable income. The Fund files tax returns in all appropriate jurisdictions. For the years ended December 31, 2020 and 2019, management has determined that there are no material uncertain tax positions. The Fund files Form 990 in the U.S. federal jurisdiction. With few exceptions, the Fund is no longer subject to examination by the Internal Revenue Service for years before 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Richard C Lewis
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A related organization used a compensation committee, independent compensation consultant, compensation survey or study and approval by the board or compensation committee methods to establish the top management official's compensation. However, there are no employees of the organization and, therefore, no need for a study.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the trustees prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year, all board members are required to fill out and sign a conflict of interest form. All forms are filed in the board member files and monitored.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not pay salaries so compensation policies are not needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In accordance with the provisions of IRC Section 6104, members of the public can request copies of the organization's Form 990 by contacting the organization in person or in writing. There is no charge for one copy of the Form 990. The Form 990 is also available on www.guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Ohio School Boards Association Scholarship Foundation
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Provide fin. supp. for elig. OH pub. sch. students, educators, nonprofit edu
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Allison Morris
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Financial Officer
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen O Crim
ReturnHeader/ReturnTs02021-11-12T16:40:04-06:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.86$0.02$1.84$0.18$0.15$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.04$1.76$0.14$0.15$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.02$1.66$0.15$0.11$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.90$0.01$1.89$0.20$0.09$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.72$0.04$1.68$0.19$0.10$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.15$0.08$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.31$0.04$1.27$0.17$0.11$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.07$1.28$0.17$0.11$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.07$1.15$0.13$0.08$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.05$1.05$0.13$0.05$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.08$0.98$0.12$0.09$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.09$0.91$0.12$0.08$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.06$0.92$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.07$0.90$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)4 • $1M-$5M nonprofits