Civic Intelligence

Ohio Education Association

990 • Fiscal year 2018 • EIN 31-4269414

Sep 01, 2017 to Aug 31, 2018 • Filed on Jun 17, 2019

225 East Broad Street PO Box 2550Columbus, OH 43216

(614) 227-3017

Siviq Scores

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

Liabilities / Assets

35th percentile

0.15x

Higher debt load relative to assets than 35% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.28x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Source year 2018

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

32nd percentile

$257,073

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2018 filings • $100M-$250M nonprofits • Source year 2018

Asset Growth

82nd percentile

12%

Faster asset growth than 82% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

8.6%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • $100M-$250M nonprofits • Annualized from 2017 to 2018

Assets

Up

$117,218,450

Up $12,560,387 (+12%) from 2017

Net Assets

Up

$99,342,866

Up $23,010,050 (+30%) from 2017

Liabilities

Down

$17,875,584

Down $10,449,663 (-37%) from 2017

Revenue

Up

$63,624,676

Up $5,064,045 (+8.6%) from 2017

Expenses

Up

$48,436,378

Up $1,193,977 (+2.5%) from 2017

Net Income

Up

$15,188,298

Up $3,870,068 (+34%) from 2017

Historical Trend

Balance Sheet Trend

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

$300M$200M$100M$0-$100MAssets 2010: $47,646,286Liabilities 2010: $80,586,035Net Assets 2010: -$32,939,7492010Assets 2011: $45,590,685Liabilities 2011: $59,999,412Net Assets 2011: -$14,408,7272011Assets 2012: $57,007,466Liabilities 2012: $68,556,025Net Assets 2012: -$11,548,5592012Assets 2013: $93,696,652Liabilities 2013: $67,819,104Net Assets 2013: $25,877,5482013Assets 2014: $109,595,768Liabilities 2014: $64,135,546Net Assets 2014: $45,460,2222014Assets 2015: $87,437,278Liabilities 2015: $43,137,985Net Assets 2015: $44,299,2932015Assets 2016: $90,637,822Liabilities 2016: $39,410,126Net Assets 2016: $51,227,6962016Assets 2017: $104,658,063Liabilities 2017: $28,325,247Net Assets 2017: $76,332,8162017Assets 2018: $117,218,450Liabilities 2018: $17,875,584Net Assets 2018: $99,342,8662018Assets 2019: $133,123,802Liabilities 2019: $33,033,906Net Assets 2019: $100,089,8962019Assets 2020: $158,922,853Liabilities 2020: $28,537,868Net Assets 2020: $130,384,9852020Assets 2021: $181,547,317Liabilities 2021: $16,301,131Net Assets 2021: $165,246,1862021Assets 2022: $177,826,228Liabilities 2022: $14,015,614Net Assets 2022: $163,810,6142022Assets 2023: $193,562,391Liabilities 2023: $13,816,025Net Assets 2023: $179,746,3662023Assets 2024: $217,496,251Liabilities 2024: $13,889,204Net Assets 2024: $203,607,0472024

Highlighted filing

2018

Assets$117,218,450
Liabilities$17,875,584
Net Assets$99,342,866

Operations Trend

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

$80M$60M$40M$20M$0Expenses 2010: $62,594,7182010Expenses 2011: $70,148,4322011Expenses 2012: $66,332,8602012Expenses 2013: $66,167,6892013Revenue 2014: $60,357,259Expenses 2014: $54,050,573Net Income 2014: $6,306,6862014Revenue 2015: $59,670,801Expenses 2015: $47,643,729Net Income 2015: $12,027,0722015Revenue 2016: $59,235,836Expenses 2016: $48,866,256Net Income 2016: $10,369,5802016Revenue 2017: $58,560,631Expenses 2017: $47,242,401Net Income 2017: $11,318,2302017Revenue 2018: $63,624,676Expenses 2018: $48,436,378Net Income 2018: $15,188,2982018Revenue 2019: $64,503,133Expenses 2019: $47,751,986Net Income 2019: $16,751,1472019Revenue 2020: $66,190,272Expenses 2020: $47,612,064Net Income 2020: $18,578,2082020Revenue 2021: $62,723,391Expenses 2021: $48,509,096Net Income 2021: $14,214,2952021Revenue 2022: $66,219,891Expenses 2022: $51,945,865Net Income 2022: $14,274,0262022Revenue 2023: $67,713,734Expenses 2023: $56,047,120Net Income 2023: $11,666,6142023Revenue 2024: $67,757,333Expenses 2024: $56,381,187Net Income 2024: $11,376,1462024

Highlighted filing

2018

Revenue$63,624,676
Expenses$48,436,378
Net Income$15,188,298
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jun 17, 2019
Return Version
2017v2.3
Gross Receipts
$88,498,588
Mission and Program Overview

Mission

Oea's mission is to lead the way for the continuous improvement of public education while advocating for our members and the students we serve. We always have, and always will, work to the end. Through oea's more than 150 year history oea members have been involved in every struggle and effort to advance the finest of america's dreams: a quality public education for every child.

Continuous improvement of public education while advocating for members & their learners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$78,999,677$90,428,945▲ $11,429,268
Land, Buildings, and Equipment, Net$5,169,867$4,857,368▼ $312,499
Accounts Receivable$3,983,325$4,762,259▲ $778,934
Cash and Non-Interest-Bearing Accounts$1,551,657$2,757,343▲ $1,205,686
Total Assets$104,658,063$117,218,450▲ $12,560,387
Other Assets Total$14,953,537$14,412,535▼ $541,002
Liabilities
Other Liabilities$27,445,119$16,842,515▼ $10,602,604
Accounts Payable and Accrued Expenses$880,128$1,033,069▲ $152,941
Total Liabilities$28,325,247$17,875,584▼ $10,449,663
Net Assets / Fund Balance
Unrestricted Net Assets$76,276,131$99,225,004▲ $22,948,873
Temporarily Rstr Net Assets$56,685$117,862▲ $61,177
Total Net Assets Fund Balance$76,332,816$99,342,866▲ $23,010,050
Total Liabilities and Net Assets / Fund Balance$104,658,063$117,218,450▲ $12,560,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,723,444$10,639,863$14,363,307
Equipment$449,732$10,913,408$11,363,140
Land$682,172-$682,172
Other Land Buildings$2,020-$2,020
Other Assets Org$1,330,871--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristy SpiresAed Business ServicesFT$157,913$99,160$257,073
Mark LinderHighest Compensated EmployFT$163,899$82,122$246,021
Linda FielyGeneral CouncilFT$152,819$90,449$243,268
Patricia Collins MurdockHighest Compensated EmployFT$153,703$86,422$240,125
Becky HigginsPresidentFT$179,807$58,869$238,676
Parry NorrisAed Member Services - ProgramFT$163,105$74,873$237,978
Jeanette CooperHighest Compensated EmployFT$153,741$74,270$228,011
Sheila SaadHighest Compensated EmployFT$153,066$74,291$227,357
Sheryl MathisExecutive DirectorFT$186,535$37,954$224,489
Cristina Munoz-nedrowHighest Compensated EmployFT$158,567$64,668$223,235
Tim MyersSec/treasurer (termed July 2018)FT$157,027$56,825$213,852
Scott DimauroVice PresidentFT$151,796$60,571$212,367

Board Members and Trustees

NameTitle
Amanda DyerDirector
Amy ButcherDirector
Amy GrittaniDirector
Angel Dyer-sanchezDirector
Anne BowlesDirector
Barb ArmourDirector
Brenda LemonDirector
Carol KinseyDirector
Cheryl WilliamsDirector
Cynthia EndresDirector
Damian DagenbachDirector
Dan GreenbergDirector
Debra LipnosDirector
Dwayne MarshallDirector
Ella Jordan IsaacDirector
Erin SalzerDirector
Geneva ParkerDirector
Herman BurkettDirector
Jeff CaivanoDirector
Jerry OberhausDirector
Jorge GonzalezDirector
Joyce Coney-lacyDirector
Larry EllisDirector
Levi KunselmanDirector
Linna JordanDirector
Lonnie DuschDirector
Marchell JosieDirector
Meisha BakerDirector
Melanie HameedDirector
Rob FettersDirector
Rob McfeeDirector
Samuel Adu-pokuDirector
Soozie Kish-hetterscheidtDirector
Susan BillsDirector
Tamika MossDirector
Tammy KoontzDirector
Tammy LaplanteDirector
Teri MackeyDirector
Thomas McowenDirector
Ty TatmanDirector
Tyler MeyerDirector
William Van Pelt IiDirector
Angela StewartDirector (nea)
Emilly OsterlingDirector (nea)
Jeff RhodesDirector (nea)
Kim RichardsDirector (nea)
Robin JeffriesDirector (nea)
Sophia RodriguezDirector (nea)
Mark HillSecretary - Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cloppert Latanick Sauter & WashburnLegal Services225 E BROAD STREET, Columbus, OH 43215$1,063,858
Baasten Mckinley & Company LpaLegal Services4150 BELDEN VILLAGE ST, Canton, OH 44718$623,983
Green Haines Sgambati Co LpaLegal ServicesPO BOX 849, Youngstown, OH 44501$389,130
Kalniz Iorio & FeldsteinLegal ServicesPO BOX 352170, Toledo, OH 43635$324,894
Doll Jansen Ford & RakayLegal Services111 W FIRST ST, Dayton, OH 42402$238,205
Revenue and Support

Revenue Composition

Contributions and Grants
$177,415
Program Service Revenue
$59,403,583
Investment Income
$4,100,318
Other Revenue
$-56,640
All Other Contributions
$177,415
Change in Net Assets
$15,188,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$63,563,499
Revenue Not Reported on Financial Statements
$61,177
Revenue Not Reported on Form 990
$101,357
Other Revenue Adjustments
$61,177
Total Revenue per Audited Statements
$63,664,856
Total Revenue per Form 990
$63,624,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$30,979,810
Other Expenses$12,556,997
Grants and Similar Amounts Paid$2,294,671
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$17,829,183
Other Employee Benefits---$8,474,171
Payroll Taxes---$3,048,753
Benefits to Members---$2,604,900
Travel---$2,436,398
Grants to Domestic Orgs---$2,294,671
Occupancy---$1,802,167
Advertising---$1,781,709
Current Officers, Directors, Trustees, and Key Employees---$1,627,703
Fees for Services Other---$1,369,330
Depreciation Depletion---$657,412
Information Technology---$594,171
Fees for Services Legal---$585,320
Office Expenses---$582,469
All Other Expenses---$276,561
Other Expenses---$223,395
Fees for Services Lobbying---$109,690
Fees for Services Accounting---$85,355
Insurance---$66,745
Interest---$2,448
Total Functional Expenses$0$0$0$48,436,378

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$48,602,672
Expenses per Audited Statements$48,436,378
Total Expenses per Form 990$48,436,378
Expenses Not Reported on Form 990$166,294
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cea-501(c)(5)Operating Grant$1,237,162
Firelands Local Ea-501(c)(6)Local Option$215,011
Canton Ea-501(c)(5)Local Option$178,814
Ohio Progressive Collaborative--Advocacy$100,000
Hilliard Ea-501(c)(6)Effective Local Grant$98,259
Dayton Ea-501(c)(5)Effective Local Grant$31,461
Mentor Classified Employees-501(c)(6)Effective Local Grant$30,601
Groveport Madison Local Ea-501(c)(5)Effective Local Grant$30,485
Progress Ohio-501(c)(4)Advocacy$27,500
Southwestern Ea-501(c)(4)Effective Local Grant$25,261
Innovation Ohio-501(c)(4)Advocacy$25,000
Lakewood-501(c)(6)Effective Local Grant$21,566
Mansfield Ea-501(c)(6)Effective Local Grant$21,512
Mayfield Ea-501(c)(5)Effective Local Grant$20,461
One Ohio Now--Advocacy$20,000
Warren Ea-501(c)(6)Effective Local Grant$19,662
Westerville Ea-501(c)(5)Effective Local Grant$17,942
Talmadge Ta-501(c)(5)Effective Local Grant$16,143
Brunswick Ea-501(c)(5)Effective Local Grant$14,300
Worthington Ea-501(c)(5)Effective Local Grant$14,061
Sheffield-sheffield Ta-501(c)(5)Effective Local Grant$12,726
Big Walnut Ea-501(c)(5)Effective Local Grant$11,548
Great Lake Center for Education-501(c)(3)Research$10,000
Lead Ohio-501(c)(4)Leader Training$10,000
Support Ohio Schools-501(c)(3)Advocacy$10,000
Youngstown-501(c)(5)Local President Grant$7,956
Willoughby-501(c)(6)Effective Local Grant$7,580
Riverside Local Ea-501(c)(5)Effective Local Grant$6,917
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$3,521,303
Total Nondeductible Lobbying and Political Cost$3,521,303
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Post Retirement Healthcare Benefits$8,720,407
Accrued Vacation and Severance$4,651,967
Defined Benefit Pension$2,363,711
Other Accrued Expenses$986,928
Retiree Medical Health Care$119,502
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is made up of members. Members are also members of the national education association (nea).

Form 990, Part VI, Section A, Line 7A

The officers and board of directors are elected by members at statewide and local representative assemblies.

Form 990, Part VI, Section A, Line 7B

Amendments to the organization's constitution & bylaws are voted on by members at representative assembly. Budget and various initiatives are also approved at representative assembly.

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

The 990 is prepared by an independent accounting firm from information provided by management, and reviewed by the organization's board, assistant executive director of business services, and the organization's treasurer prior to filing.

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

There is a conflict of interest policy for employees which is monitored by the assistant executive director of business services. A separate conflict of interest policy exists for officers of governance and is monitored by the secretary-treasurer. The members of the board sign a form acknowledging that they have reviewed and received the oea conflict of interest policy and the oea whistleblower policy.

Form 990, Part VI, Section B, Line 15

Salaries are reviewed and approved by the board of directors. They are based on comparability data, average teacher's salary and/or bargained contract. The comparability data for management salaries includes comparison to the other states associated with the nea, based on the annual nea market study, as well as models developed by mercer, a leading h/r firm.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Education Association
EIN
31-4269414
Phone
6142273017
Address
225 EAST BROAD STREET PO BOX 2550, COLUMBUS, OH 43216

Signing Officer

Name
Mark Hill
Title
Secretary/treasurer
Phone
6142273017
Signed
2019-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Hill
Formed
1859
Legal Domicile
Oh
Voting Board Members
51
Independent Board Members
49
Employees
200
Volunteers
48

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Pension-related changes other than net periodic benefit cost 7,886,689.

FORM 990, PART XII, LINE 2C:

The organization has an audit commttiee to oversee the audit by an independent firm. This process has not changed from the prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 108,421. Direct advertising costs 57,873.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Change in temporarily restricted net assets 61,177.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 108,421. Direct advertising costs 57,873.

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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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IRS990/Form990PartVIISectionAGrp/PersonNm3ANGEL DYER-SANCHEZ
IRS990/Form990PartVIISectionAGrp/PersonNm4ANNE BOWLES
IRS990/Form990PartVIISectionAGrp/PersonNm5BARB ARMOUR
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IRS990/Form990PartVIISectionAGrp/PersonNm10DAMIAN DAGENBACH
IRS990/Form990PartVIISectionAGrp/PersonNm11DAN GREENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm12DEBRA LIPNOS
IRS990/Form990PartVIISectionAGrp/PersonNm13DWAYNE MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm14ELLA JORDAN ISAAC
IRS990/Form990PartVIISectionAGrp/PersonNm15ERIN SALZER
IRS990/Form990PartVIISectionAGrp/PersonNm16GENEVA PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm17HERMAN BURKETT
IRS990/Form990PartVIISectionAGrp/PersonNm18JEFF CAIVANO
IRS990/Form990PartVIISectionAGrp/PersonNm19JERRY OBERHAUS
IRS990/Form990PartVIISectionAGrp/PersonNm20JORGE GONZALEZ
IRS990/Form990PartVIISectionAGrp/PersonNm21JOYCE CONEY-LACY
IRS990/Form990PartVIISectionAGrp/PersonNm22LARRY ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm23LEVI KUNSELMAN
IRS990/Form990PartVIISectionAGrp/PersonNm24LINNA JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm25LONNIE DUSCH
IRS990/Form990PartVIISectionAGrp/PersonNm26MEISHA BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm27MELANIE HAMEED
IRS990/Form990PartVIISectionAGrp/PersonNm28ROB FETTERS
IRS990/Form990PartVIISectionAGrp/PersonNm29ROB MCFEE
IRS990/Form990PartVIISectionAGrp/PersonNm30SAMUEL ADU-POKU
IRS990/Form990PartVIISectionAGrp/PersonNm31SOOZIE KISH-HETTERSCHEIDT
IRS990/Form990PartVIISectionAGrp/PersonNm32SUSAN BILLS
IRS990/Form990PartVIISectionAGrp/PersonNm33TAMIKA MOSS
IRS990/Form990PartVIISectionAGrp/PersonNm34TAMMY KOONTZ
IRS990/Form990PartVIISectionAGrp/PersonNm35TAMMY LAPLANTE
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IRS990/Form990PartVIISectionAGrp/PersonNm38TY TATMAN
IRS990/Form990PartVIISectionAGrp/PersonNm39TYLER MEYER
IRS990/Form990PartVIISectionAGrp/PersonNm40WILLIAM VAN PELT II
IRS990/Form990PartVIISectionAGrp/PersonNm41ANGELA STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm42EMILLY OSTERLING
IRS990/Form990PartVIISectionAGrp/PersonNm43JEFF RHODES
IRS990/Form990PartVIISectionAGrp/PersonNm44KIM RICHARDS
IRS990/Form990PartVIISectionAGrp/PersonNm45ROBIN JEFFRIES
IRS990/Form990PartVIISectionAGrp/PersonNm46SOPHIA RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm47BECKY HIGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm48SCOTT DIMAURO
IRS990/Form990PartVIISectionAGrp/PersonNm49MARK HILL
IRS990/Form990PartVIISectionAGrp/PersonNm50TIM MYERS
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IRS990/Form990PartVIISectionAGrp/PersonNm53PARRY NORRIS
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IRS990/Form990PartVIISectionAGrp/PersonNm57JEANETTE COOPER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt450

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$217$13.9$204$67.8$56.4$11.4
2023Detailed filing. Detailed filing data is available for this year.$194$13.8$180$67.7$56.0$11.7
2022Detailed filing. Detailed filing data is available for this year.$178$14.0$164$66.2$51.9$14.3
2021Detailed filing. Detailed filing data is available for this year.$182$16.3$165$62.7$48.5$14.2
2020Detailed filing. Detailed filing data is available for this year.$159$28.5$130$66.2$47.6$18.6
2019Detailed filing. Detailed filing data is available for this year.$133$33.0$100$64.5$47.8$16.8
2018Detailed filing. Detailed filing data is available for this year.$117$17.9$99.3$63.6$48.4$15.2
2017Detailed filing. Detailed filing data is available for this year.$105$28.3$76.3$58.6$47.2$11.3
2016Detailed filing. Detailed filing data is available for this year.$90.6$39.4$51.2$59.2$48.9$10.4
2015Detailed filing. Detailed filing data is available for this year.$87.4$43.1$44.3$59.7$47.6$12.0
2014Detailed filing. Detailed filing data is available for this year.$110$64.1$45.5$60.4$54.1$6.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$93.7$67.8$25.9$66.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.0$68.6$11.5$66.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.6$60.0$14.4$70.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.6$80.6$32.9$62.6