Civic Intelligence

Ohio Association of Public School

EIN 31-1595864 • 501(c)5 • Columbus, OH

Profile

Oapse is a public sector labor union. They serve as the bargaining agent for primarily public school employees.

Refreshing map…

6805 Oak Creek DriveColumbus, OH 43229

www.oapse.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.56x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.26x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

12th percentile

-5.0%

Higher net margin than 12% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$321,473

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Asset Growth

12th percentile

-3.1%

Faster asset growth than 12% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

0.8%

Faster revenue growth than 24% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,885,339

Down $46,650 (-0.9%) from 2022

Liabilities

Up

$2,747,545

Up $902,330 (+49%) from 2022

Net Assets

Down

$2,137,794

Down $948,980 (-31%) from 2022

Revenue

Down

$10,553,719

Down $214,010 (-2.0%) from 2022

Expenses

Down

$11,077,535

Down $53,042 (-0.5%) from 2022

Net Income

Down

-$523,816

Down $160,968 (-44%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $2,047,307Liabilities 2010: $4,323,484Net Assets 2010: -$2,276,1772010Assets 2011: $1,607,737Liabilities 2011: $3,478,031Net Assets 2011: -$1,870,2942011Assets 2014: $2,450,203Liabilities 2014: $2,605,341Net Assets 2014: -$155,1382014Assets 2015: $3,076,609Liabilities 2015: $2,105,575Net Assets 2015: $971,0342015Assets 2016: $3,200,083Liabilities 2016: $1,846,503Net Assets 2016: $1,353,5802016Assets 2018: $2,963,366Liabilities 2018: $1,574,009Net Assets 2018: $1,389,3572018Assets 2019: $3,582,338Liabilities 2019: $1,575,697Net Assets 2019: $2,006,6412019Assets 2021: $6,076,900Liabilities 2021: $2,627,278Net Assets 2021: $3,449,6222021Assets 2022: $4,931,989Liabilities 2022: $1,845,215Net Assets 2022: $3,086,7742022Assets 2024: $4,885,339Liabilities 2024: $2,747,545Net Assets 2024: $2,137,7942024

Highlighted filing

2024

Assets$4,885,339
Liabilities$2,747,545
Net Assets$2,137,794

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,097,4322010Expenses 2011: $12,109,0162011Revenue 2014: $11,453,402Expenses 2014: $12,948,841Net Income 2014: -$1,495,4392014Revenue 2015: $11,268,877Expenses 2015: $10,142,357Net Income 2015: $1,126,5202015Revenue 2016: $11,557,267Expenses 2016: $11,174,724Net Income 2016: $382,5432016Revenue 2018: $11,715,220Expenses 2018: $12,581,837Net Income 2018: -$866,6172018Revenue 2019: $11,777,284Expenses 2019: $11,160,000Net Income 2019: $617,2842019Revenue 2021: $11,321,777Expenses 2021: $10,525,037Net Income 2021: $796,7402021Revenue 2022: $10,767,729Expenses 2022: $11,130,577Net Income 2022: -$362,8482022Revenue 2024: $10,553,719Expenses 2024: $11,077,535Net Income 2024: -$523,8162024

Highlighted filing

2024

Revenue$10,553,719
Expenses$11,077,535
Net Income-$523,816

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$10,577,285
Mission and Program Overview

Mission

Oapse is a public sector labor union. They serve as the bargaining agent for primarily public school employees.

Oapse is a public sector labor union. They serve as the bargaining agent for primarily non-certified public school employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,587,538$1,738,817▼ $1,848,721
Investments in Publicly Traded Securities$0$1,019,037▲ $1,019,037
Savings and Temporary Cash Investments$0$503,289▲ $503,289
Land, Buildings, and Equipment, Net$438,927$362,571▼ $76,356
Prepaid Expenses and Deferred Charges$248,195$216,174▼ $32,021
Accounts Receivable$162,530$177,996▲ $15,466
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,040,459$4,885,339▼ $155,120
Other Assets Total$603,269$867,455▲ $264,186
Liabilities
Accounts Payable and Accrued Expenses$1,362,936$1,437,437▲ $74,501
Mortgage Notes Payable Secured by Investment Property$466,996$759,186▲ $292,190
Other Liabilities$426,744$439,420▲ $12,676
Unsecured Notes Loans Payable$103,291$92,264▼ $11,027
Deferred Revenue$31,928$19,238▼ $12,690
Grants Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,391,895$2,747,545▲ $355,650
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,648,564$2,137,794▼ $510,770
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,648,564$2,137,794▼ $510,770
Total Liabilities and Net Assets / Fund Balance$5,040,459$4,885,339▼ $155,120

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$214,603$739,673$954,276
Buildings$0$703,976$703,976
Equipment$94,025$252,088$346,113
Land$53,943-$53,943
Other Assets Org$7,181--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph P RugolaExecutive Director & TreasurerFT$235,664$85,809$321,473
Thomas DrabickDirector of Legal ServicesFT$169,383$88,393$257,776
Gary V MartinAssociate DirectorFT$190,615$56,636$247,251
James Randall WestonDirector of Legislative AffairFT$159,504$69,684$229,188
Steve MyersRegional DirectorFT$130,851$83,819$214,670
Lloyd RainsRegional DirectorFT$130,987$83,041$214,028
Mathew BanalStaff AttorneyFT$131,553$80,773$212,326
Davida RussellMember (eff. 1/2024)PT$46,800-$46,800
Lois CarsonPresidentFT$14,119-$14,119

Board Members and Trustees

NameTitle
Mike LangVice President
Barbara WardMember
Beverly PayneMember
Debora AdamsMember
James HallerMember
Karen JonesMember
Kathy ChamberlainMember
Stephanie WileyMember
Sue WilliamsMember
Tish JonesMember (eff. 9/2023)
Connie McdonaldMember (to 9/2023)
Sheila Dawkins-flinnMember(to 12/23)
Sandra WheelerSecretary (ret. 12/2023)
Revenue and Support

Revenue Composition

Contributions and Grants
$720,000
Program Service Revenue
$9,813,989
Investment Income
$19,651
Other Revenue
$79
All Other Contributions
$720,000
Change in Net Assets
$-523,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,061,140
Other Expenses$2,577,650
Grants and Similar Amounts Paid$438,745
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$4,327,584
Other Employee Benefits---$1,967,551
Pension Plan Contributions---$802,589
Conferences and Meetings---$628,137
Current Officers, Directors, Trustees, and Key Employees---$582,073
Grants to Domestic Orgs---$438,745
Payroll Taxes---$381,343
Occupancy---$258,187
Office Expenses---$206,190
Travel---$188,781
Information Technology---$172,338
Insurance---$131,768
Depreciation Depletion---$78,357
Fees for Services Other---$68,495
All Other Expenses---$64,783
Other Expenses---$36,193
Fees for Services Accounting---$34,210
Advertising---$19,783
Fees for Services Legal---$7,407
Interest---$494
Total Functional Expenses$0$0$0$11,077,535
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oapseafscme Turnaround Ohio PceColumbus, OH527See Part Iv$399,246
Education Ohio Action FundColumbus, OH501(c)(4)See Part Iv$25,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Exempt Function Spending$661,069
Political Expenditures$261,723
Section 527 Activity Spending$261,723

Section 527 Organizations

OrganizationLocationAmount
20-4502043Columbus, OH$399,246
99-3702208Columbus, OH$100
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Veda RugolaSpouse of TreasurerConsultingNo$46,000

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Accrued Severance$407,053
Accrued Retirement Benefits$32,367
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
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

Oapse currently maintains the following 3 levels of membership: 1. Active voting members - pay full dues at established due rates. 2. Fair share fee payers - are non voting members and not eligible to run for office but dues owed are at the same rate as active voting members. 3. Employees of the union - are non voting members, dues owed are at the same rate as active voting members and these members are not eligible to run for office, except for the executive director who serves as board treasurer per the constitution.

FORM 990, PART VI, SECTION A, LINE 7A:

Oapse's governing body is its executive board. The board consists of a representative and an alternative from each of oapse's 10 districts, a president, vice-president, secretary and treasurer. All members, except for the treasurer position, are elected by the membership. Per the constitution, the executive director holds the position of treasurer.

FORM 990, PART VI, SECTION A, LINE 7B:

Oapse holds a biennial constitutional convention. At this time, proposed changes to the constitution may be submitted and voted upon by the delegates to the convention. This is the only way changes can be made to the constitution.

FORM 990, PART VI, SECTION B, LINE 11:

Form 990 is distributed via email to all members of the governing body for review prior to the filing of the return.

FORM 990, PART VI, SECTION B, LINE 12C:

Oapse distributes a copy of the conflict of interest policy to management and members of the executive board annually. They are asked to review the policy and then sign a statement confirming they have read and understood the policy and that they agree to comply with the policy. They are instructed to disclose details of any conflicts they may have. Any persons with conflicts are refrained from participating in the deliberations and decisions regarding those transactions. Signed and dated copies of the statements are maintained on file at the oapse office.

FORM 990, PART VI, SECTION B, LINE 15:

The executive director's compensation is determined by the executive board. In august, 2022 his contract was reviewed and compensation was established through december, 2026.

FORM 990, PART VI, SECTION C, LINE 19:

All governing documents and financial records are on file at the organization's location for review by the public upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Association of Public School
EIN
31-1595864
In Care Of
% LYNNE E MCGRAW CPA
Phone
6148904770
Address
6805 OAK CREEK DRIVE, COLUMBUS, OH 43229

Signing Officer

Name
Joseph Rugola
Title
Executive Director
Phone
6148904770
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Rugola
Formed
1938
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
10
Employees
56
Volunteers
50

Preparer

Firm
Bdo USA
Address
300 SPRUCE ST STE 100, COLUMBUS, OH 43215
Preparer
Jacob Cook
Phone
6144883126
Supplemental Narrative

Financial Statement Notes

SCHEDULE D, PART X, LINE 2:

The organization is exempt from federal and state income taxes under sections 501(c)(5) - organizations, 527 - political organizations or 501(c)(3) - exempt purposes of the internal revenue code, except for any unrelated business income as defined in the code. The organization had no unrelated business income during the years ended august 31, 2024 and 2023. Accordingly, no provisions for federal, state or local income taxes are included in the consolidated financial statements. The organization accounts for uncertainty in income taxes using the provisions of the fasb asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. As of august 31, 2024 and 2023, the organization had no uncertain tax positions that require either recognition or disclosure in the consolidated financial statements. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating income tax exempt activities, management believes its position of tax-exempt status is current based on current facts and circumstances. It is the policy of the organization to include penalties and interest assessed by income taxing authorities in operating expenses. There are no penalties or interest from taxing authorities included in operating expenses for the years ended august 31, 2024 and 2023.

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