Civic Intelligence

Ohio School Boards Association

990 • Fiscal year 2014 • EIN 31-4414897

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

8050 North High StreetColumbus, OH 43235-6481

(614) 540-4000

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.23x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.38x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2014

Net Margin

44th percentile

3.7%

Higher net margin than 44% of similar nonprofits.

2014 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

79th percentile

$273,461

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2014 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2014

Asset Growth

90th percentile

25%

Faster asset growth than 90% of similar nonprofits.

2014 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

0.0%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$13,054,189

Up $2,629,708 (+25%) from 2013

Net Assets

Up

$10,023,133

Up $509,652 (+5.4%) from 2013

Liabilities

Up

$3,031,056

Up $2,120,056 (+233%) from 2013

Revenue

Up

$7,933,621

Up $2,179 (+0.0%) from 2013

Expenses

Up

$7,641,711

Up $315,455 (+4.3%) from 2013

Net Income

Down

$291,910

Down $313,276 (-52%) from 2013

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $10,924,717Liabilities 2011: $2,195,640Net Assets 2011: $8,729,0772011Assets 2012: $10,152,726Liabilities 2012: $947,651Net Assets 2012: $9,205,0752012Assets 2013: $10,424,481Liabilities 2013: $911,000Net Assets 2013: $9,513,4812013Assets 2014: $13,054,189Liabilities 2014: $3,031,056Net Assets 2014: $10,023,1332014Assets 2015: $13,356,726Liabilities 2015: $2,990,617Net Assets 2015: $10,366,1092015Assets 2016: $14,388,823Liabilities 2016: $3,063,232Net Assets 2016: $11,325,5912016Assets 2017: $14,974,676Liabilities 2017: $2,265,598Net Assets 2017: $12,709,0782017Assets 2018: $14,558,467Liabilities 2018: $1,692,775Net Assets 2018: $12,865,6922018Assets 2019: $16,172,165Liabilities 2019: $1,646,225Net Assets 2019: $14,525,9402019Assets 2020: $17,104,115Liabilities 2020: $2,036,300Net Assets 2020: $15,067,8152020Assets 2021: $19,022,558Liabilities 2021: $2,272,645Net Assets 2021: $16,749,9132021Assets 2022: $18,998,248Liabilities 2022: $2,231,217Net Assets 2022: $16,767,0312022Assets 2023: $21,432,004Liabilities 2023: $3,072,523Net Assets 2023: $18,359,4812023Assets 2024: $22,925,994Liabilities 2024: $2,919,654Net Assets 2024: $20,006,3402024

Highlighted filing

2014

Assets$13,054,189
Liabilities$3,031,056
Net Assets$10,023,133

Operations Trend

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

$15M$10M$5.0M$0Expenses 2011: $6,723,7692011Expenses 2012: $6,965,6912012Revenue 2013: $7,931,442Expenses 2013: $7,326,256Net Income 2013: $605,1862013Revenue 2014: $7,933,621Expenses 2014: $7,641,711Net Income 2014: $291,9102014Revenue 2015: $7,955,995Expenses 2015: $7,550,383Net Income 2015: $405,6122015Revenue 2016: $8,434,797Expenses 2016: $7,757,542Net Income 2016: $677,2552016Revenue 2017: $8,606,762Expenses 2017: $7,628,864Net Income 2017: $977,8982017Revenue 2018: $8,759,219Expenses 2018: $8,132,568Net Income 2018: $626,6512018Revenue 2019: $9,029,231Expenses 2019: $8,260,610Net Income 2019: $768,6212019Revenue 2020: $7,612,836Expenses 2020: $7,380,299Net Income 2020: $232,5372020Revenue 2021: $9,269,056Expenses 2021: $7,908,736Net Income 2021: $1,360,3202021Revenue 2022: $9,686,570Expenses 2022: $8,280,721Net Income 2022: $1,405,8492022Revenue 2023: $10,071,260Expenses 2023: $9,112,983Net Income 2023: $958,2772023Revenue 2024: $10,684,362Expenses 2024: $9,333,870Net Income 2024: $1,350,4922024

Highlighted filing

2014

Revenue$7,933,621
Expenses$7,641,711
Net Income$291,910
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$9,071,865
Mission and Program Overview

Mission

Ohio school boards association leads the way to educational excellence by serving ohio's public school board members and the diverse districts they represent through superior service, unwavering advocacy and creative solutions.

Ohio school boards association leads the way to educational excellence by serving ohio's public school board members and the diverse districts they represent through superior service, unwavering advocacy, and creative solutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,797,713$4,801,323▲ $3,610
Land, Buildings, and Equipment, Net$4,168,248$4,606,406▲ $438,158
Savings and Temporary Cash Investments$906,243$2,977,977▲ $2,071,734
Prepaid Expenses and Deferred Charges$247,210$332,721▲ $85,511
Accounts Receivable$204,527$202,469▼ $2,058
Cash and Non-Interest-Bearing Accounts$86,512$119,965▲ $33,453
Inventories for Sale or Use$13,928$13,228▼ $700
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0--
Total Assets$10,424,481$13,054,189▲ $2,629,708
Other Assets Total$100$100→ $0
Liabilities
Deferred Revenue$443,745$2,359,208▲ $1,915,463
Accounts Payable and Accrued Expenses$467,255$606,045▲ $138,790
Mortgage Notes Payable Secured by Investment Property-$65,803-
Other Liabilities$0$0→ $0
Total Liabilities$911,000$3,031,056▲ $2,120,056
Net Assets / Fund Balance
Unrestricted Net Assets$9,513,481$10,023,133▲ $509,652
Total Net Assets Fund Balance$9,513,481$10,023,133▲ $509,652
Total Liabilities and Net Assets / Fund Balance$10,424,481$13,054,189▲ $2,629,708

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,567,290$1,542,871-
Other Land Buildings$49,705$33,199-
Land$1,117,419--
Equipment$356,537$713,670-
Leasehold Improvements$515,455$223,105-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DirectorFT$193,311$80,150$273,461
-Deputy Executive DirectorFT$142,270$51,181$193,451
-CFOFT$131,010$47,654$178,664
-Director of Communication ServicesFT$114,660$52,205$166,865
-Chief Legal CounselFT$113,550$40,368$153,918
-Director of Management ServicesFT$108,311$42,844$151,155
-Director of Legislative ServicesFT$110,830$38,592$149,422
-Director of School Board ServicesFT$104,603$29,571$134,174

Board Members and Trustees

NameTitle
-Immediate Past President
-President
-President-Elect
-Trustee
-Executive Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$3,441,322
Program Service Revenue
$3,463,557
Investment Income
$87,026
Other Revenue
$941,716
Change in Net Assets
$291,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,683,205
Other Expenses$2,932,508
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,371,491$483,027-$2,854,518
Conferences and Meetings$761,168$9,291-$770,459
Other Employee Benefits$539,523$105,933-$645,456
Pension Plan Contributions$410,709$85,149-$495,858
Current Officers, Directors, Trustees, and Key Employees$246,234$194,897-$441,131
Occupancy-$300,231-$300,231
Office Expenses$1,227$250,099-$251,326
Payroll Taxes$197,978$48,264-$246,242
Depreciation Depletion-$235,074-$235,074
Travel$138,867$31,625-$170,492
Other Expenses$154,088$126,587-$126,587
Information Technology-$79,610-$79,610
All Other Expenses$11$57,857$0$57,868
Fees for Services Legal$30,105$2,918-$33,023
Fees for Services Accounting-$21,301-$21,301
Advertising$9,113$11,044-$20,157
Benefits to Members$19,998--$19,998
Insurance-$8,823-$8,823
Fees for Services Other$7,540$0$0$7,540
Grants to Domestic Individuals$6,000--$6,000
Fees for Service Investment Mgmnt Fees-$418-$418
Total Functional Expenses$5,589,563$2,052,148$0$7,641,711
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
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

According to OSBA's Constitution, Ohio's city, exempted village, local and joint vocational school district boards of education, educational service center governing boards and the State Board of Education are eligible for membership in OSBA. These entities shall become members upon payment of dues. Each member board shall be entitled to appoint one of its members as a delegate to the annual business meeting or other called meeting of the association with the power to vote.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Trustees are selected by a vote of regional committees of school board members. The association's president-elect is voted in by a delegate assembly consisting of one board member from each member school district.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Changes to the bylaws, constitution and legislative platform must be approved by the delegate assembly at the annual business meeting.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is reviewed by the executive committee of the board of trustees prior to filing. Formal action is taken to approve the filing.

Form 990, Part VI, Line 12C Conflict of interest policy

Trustees update their written disclosure at least annually in february. They are instructed at each meeting to complete a new disclosure form if any changes occurred since february. A copy of the form is included in their governance manual. As public officials, they fully understand the need for disclosure

Form 990, Part VI, Line 15A Process to establish compensation of top management official

A formal compensation study was completed in 2009 by an outside consultant. He compared salaries of other school boards associations, non-profit entities and businesses of a similar size, budget and geographic area. This was done for all positions in the association. The market value compensation study was the basis of a formalized grade salary structure. Annually, the salary structure is reviewed and possibly revised based on increases or decreases in the cost of living index. Full compensation studies will be conducted every five years.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

A formal compensation study was completed in 2009 by an outside consultant. He compared salaries of other school boards associations, non-profit entities and businesses of similar size, budget and geographic area. This was done for all positions in the association. The market value compensation study was the basis of a formalized grade salary structure.

Form 990, Part VI, Line 19 Required documents available to the public

Members of the public can request copies of organizational documents by contacting osba in person or in writing. There is no charge for one copy of the 990 or 990-t. The 990 is also available on www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Ohio School Boards Association
EIN
31-4414897
Phone
6145404000
Address
8050 North High Street, Columbus, OH 43235-6481

Signing Officer

Name
Janice Smith
Title
Chief Financial Officer
Signed
2015-11-12

Organization Details

Formed
1955
Legal Domicile
Oh
Voting Board Members
32
Independent Board Members
32
Employees
55
Volunteers
200
Supplemental Narrative

Additional Explanations

CoreFormPartIII_PartIIILine4d Description of other program services

(Expenses $ 1,002,339 including grants of $)(Revenue $ 689,142) ALL OTHER PROGRAM SERVICES INCLUDING PROGRAM-RELATED PUBLICATIONS, SUBSCRIPTIONS, PERIODICALS, DIRECT ADVERTISING, ETC.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Association follows 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 Association 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 Association, and various positions related to the potential sources of unrelated business taxable income (UBIT). The Association files tax returns in all appropriate jurisdictions. For the years ended December 31, 2014 and 2013, management has determined that there are no material uncertain tax positions. The Association files Forms 990 and 990T in the U.S. federal jurisdiction. With few exceptions, the Association is no longer subject to examination by the Internal Revenue Service for years before 2011.

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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Ed Penrod
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3LISA SOBECKI
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4JAMES SOMMER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5ERIC GERMANN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6DOUG STUART
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7RICK FOSTER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8SHAWNA GIBBS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9KEN MORLOCK
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10CHARLIE WILSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11GAIL MARTINDALE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12ALBERT HABERSTROH
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13RANDY REISLING
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14ROBERT HEARD SR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15DAVID CARTER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt16DR MARGUERITE BENNETT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt17DENISE BABA
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt18TIMOTHY MCKINNEY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt19ROBERT MCPHERON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt20BOB VASQUEZ
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt21DANIEL L HOTHEM
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt22SUE STEELE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt23A Chris Nelms
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt24Warren Stevens
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt25John Halkias
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt26Veronica Sims
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt27Kevin Landin
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt28Gail Requardt
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt29Lee Schreiner
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt30Kevin Weaver
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt31Thomas Brophey
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt32JANICE SMITH
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt33RICHARD C LEWIS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt34DAMON ASBURY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt35ROBERT DELANE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Committee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Committee
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IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt25Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt26Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt27Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt28Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt29Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt30Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt31Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt32CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt33EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR OF LEGISLATIVE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt35DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR OF COMMUNICATION SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR OF MANAGEMENT SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt38CHIEF LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt39DIRECTOR OF SCHOOL BOARD SERVICES
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.9$2.92$20.0$10.7$9.33$1.35
2023Detailed filing. Detailed filing data is available for this year.$21.4$3.07$18.4$10.1$9.11$0.96
2022Detailed filing. Detailed filing data is available for this year.$19.0$2.23$16.8$9.69$8.28$1.41
2021Detailed filing. Detailed filing data is available for this year.$19.0$2.27$16.7$9.27$7.91$1.36
2020Detailed filing. Detailed filing data is available for this year.$17.1$2.04$15.1$7.61$7.38$0.23
2019Detailed filing. Detailed filing data is available for this year.$16.2$1.65$14.5$9.03$8.26$0.77
2018Detailed filing. Detailed filing data is available for this year.$14.6$1.69$12.9$8.76$8.13$0.63
2017Detailed filing. Detailed filing data is available for this year.$15.0$2.27$12.7$8.61$7.63$0.98
2016Detailed filing. Detailed filing data is available for this year.$14.4$3.06$11.3$8.43$7.76$0.68
2015Detailed filing. Detailed filing data is available for this year.$13.4$2.99$10.4$7.96$7.55$0.41
2014Detailed filing. Detailed filing data is available for this year.$13.1$3.03$10.0$7.93$7.64$0.29
2013Detailed filing. Detailed filing data is available for this year.$10.4$0.91$9.51$7.93$7.33$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.95$9.21$6.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$2.20$8.73$6.72