Civic Intelligence

Ohio School Boards Association

990 • Fiscal year 2017 • EIN 31-4414897

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

8050 North High Street Suite 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

50th percentile

0.15x

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

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.26x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Net Margin

52nd percentile

11%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

77th percentile

$284,243

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2017

Asset Growth

51st percentile

4.1%

Faster asset growth than 51% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

40th percentile

2.0%

Faster revenue growth than 40% of similar nonprofits.

2017 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$14,974,676

Up $585,853 (+4.1%) from 2016

Net Assets

Up

$12,709,078

Up $1,383,487 (+12%) from 2016

Liabilities

Down

$2,265,598

Down $797,634 (-26%) from 2016

Revenue

Up

$8,606,762

Up $171,965 (+2.0%) from 2016

Expenses

Down

$7,628,864

Down $128,678 (-1.7%) from 2016

Net Income

Up

$977,898

Up $300,643 (+44%) from 2016

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

2017

Assets$14,974,676
Liabilities$2,265,598
Net Assets$12,709,078

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

2017

Revenue$8,606,762
Expenses$7,628,864
Net Income$977,898
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$10,487,794
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$5,520,031$5,633,949▲ $113,918
Savings and Temporary Cash Investments$3,583,098$4,348,667▲ $765,569
Land, Buildings, and Equipment, Net$4,376,498$4,213,127▼ $163,371
Prepaid Expenses and Deferred Charges$470,850$383,001▼ $87,849
Accounts Receivable$263,623$233,762▼ $29,861
Cash and Non-Interest-Bearing Accounts$158,519$146,744▼ $11,775
Inventories for Sale or Use$16,104$15,326▼ $778
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$14,388,823$14,974,676▲ $585,853
Other Assets Total$100$100→ $0
Liabilities
Deferred Revenue$2,526,250$1,994,501▼ $531,749
Accounts Payable and Accrued Expenses$499,242$247,087▼ $252,155
Mortgage Notes Payable Secured by Investment Property$37,740$23,010▼ $14,730
Grants Payable$0$1,000▲ $1,000
Other Liabilities$0$0→ $0
Total Liabilities$3,063,232$2,265,598▼ $797,634
Net Assets / Fund Balance
Unrestricted Net Assets$11,325,591$12,709,078▲ $1,383,487
Total Net Assets Fund Balance$11,325,591$12,709,078▲ $1,383,487
Total Liabilities and Net Assets / Fund Balance$14,388,823$14,974,676▲ $585,853

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,259,028$1,851,133$2,688,045
Equipment$321,200$692,426$1,013,626
Land$1,117,419-$730,792
Leasehold Improvements$510,931$386,050$730,408
Other Land Buildings$4,549$68,875$73,424
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DirectorFT$198,143$86,100$284,243
-Deputy Executive DirectorFT$96,267$71,945$168,212
-Director of Communication ServicesFT$124,682$40,600$165,282
-Chief Financial OfficerFT$125,018$40,132$165,150
-Chief Legal CounselFT$112,270$42,210$154,480
-Director of Legislative ServicesFT$107,972$40,950$148,922
-Director of Board and Management ServicesFT$116,252$22,308$138,560

Board Members and Trustees

NameTitle
-Immediate Past President
-President
-President-elect
-Trustee
-Executive Committee

Highest Paid Contractors

ContractorServicesLocationCompensation
Content Technology SolutionsUpdating/hosting Online Policy Documents10173 DUBLIN DRIVE, Union, KY 41091$127,675
Revenue and Support

Revenue Composition

Contributions and Grants
$3,519,766
Program Service Revenue
$3,797,532
Investment Income
$357,888
Other Revenue
$931,576
Change in Net Assets
$977,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,582,807
Other Expenses$3,018,994
Grants and Similar Amounts Paid$5,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,331,887$642,330-$2,974,217
Conferences and Meetings$686,472$23,384-$709,856
Pension Plan Contributions$397,836$109,964-$507,800
Current Officers, Directors, Trustees, and Key Employees$267,304$174,910-$442,214
Other Employee Benefits$383,559$22,257-$405,816
Occupancy$244,544$62,515-$307,059
Depreciation Depletion$218,430$64,938-$283,368
Payroll Taxes$193,674$59,086-$252,760
Office Expenses$150,527$66,209-$216,736
Travel$125,332$35,343-$160,675
Other Expenses$89,829$152,737-$152,737
Information Technology$58,659$16,514-$75,173
All Other Expenses$0$39,807$0$39,807
Fees for Service Investment Mgmnt Fees-$30,662-$30,662
Fees for Services Accounting-$22,725-$22,725
Benefits to Members$21,563--$21,563
Advertising$13,215$7,677-$20,892
Insurance-$19,689-$19,689
Fees for Services Legal$2,140$15,157-$17,297
Fees for Services Other$17,100$0$0$17,100
Grants to Domestic Individuals$3,000--$3,000
Grants to Domestic Orgs$2,500--$2,500
Total Functional Expenses$6,062,960$1,565,904$0$7,628,864
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$0→ $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 2015 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 2015 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 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 Suite 100, Columbus, OH 43235-6481

Signing Officer

Name
Allison Morris
Title
Chief Financial Officer
Signed
2018-11-14

Organization Details

Formed
1955
Legal Domicile
Oh
Voting Board Members
32
Independent Board Members
32
Employees
51
Volunteers
200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 1,514,572 including grants of $ 0)(Revenue $ 721,323) ALL OTHER PROGRAM SERVICES INCLUDE PROGRAM-RELATED PUBLICATIONS, SUBSCRIPTIONS, PERIODICALS AND RELATED MERCHANDISE.

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, 2017 and 2016, 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 2014.

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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/ActivityOrMissionDesc0OHIO 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.
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1ERIC GERMANN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2RANDALL SMITH
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3SHAWNA GIBBS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4ROBERT HEARD SR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5ROBERT MCPHERON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6BOB VASQUEZ
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7SUE STEELE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8JOHN HALKIAS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9LEE SCHREINER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10KEVIN WEAVER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11THOMAS BROPHEY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12KEVIN CROSTHWAITE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13JUDY WHITE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14JAIMIE BEAMER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15KEVIN LANDIN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt16BRUCE NOTTKE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt17MARK EWING
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt18SUSIE LAWSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt19TERRY GRODEN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt20PENNY KILL
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt21THOMAS C PATTERSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt22MICHAEL FADOR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt23SCOTT HUDDLE
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt27FRED HUNT
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt28MELANIE BATES
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR OF LEGISLATIVE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR OF COMMUNICATION SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt36CHIEF LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR OF BOARD AND MANAGEMENT SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt38DEPUTY EXECUTIVE DIRECTOR
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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