Civic Intelligence

Occupational Safety Association of Alabama

EIN 63-1059081 • 501(c)6 • Montgomery, AL

Profile

TO PROMOTE JOB SAFETY.

101 Technacenter DriveMontgomery, AL 36117

www.osaal.com

Siviq Scores

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

Liabilities / Assets

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

94th percentile

37%

Higher net margin than 94% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

29%

Faster asset growth than 89% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.1%

Faster revenue growth than 42% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,174,682

Up $487,404 (+29%) from 2023

Liabilities

Down

$14,278

Down $7,906 (-36%) from 2023

Net Assets

Up

$2,160,404

Up $495,310 (+30%) from 2023

Revenue

Up

$1,326,931

Up $39,746 (+3.1%) from 2023

Expenses

Up

$831,603

Up $62,325 (+8.1%) from 2023

Net Income

Down

$495,328

Down $22,579 (-4.4%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $186,073Liabilities 2010: $5,592Net Assets 2010: $180,4812010Assets 2011: $207,068Liabilities 2011: $31,092Net Assets 2011: $175,9762011Assets 2012: $116,220Liabilities 2012: $2,114Net Assets 2012: $114,1062012Assets 2013: $361,361Liabilities 2013: $50,000Net Assets 2013: $311,3612013Assets 2014: $613,661Liabilities 2014: $50Net Assets 2014: $613,6112014Assets 2015: $889,947Liabilities 2015: $49,249Net Assets 2015: $840,6982015Assets 2016: $1,038,077Liabilities 2016: $39,141Net Assets 2016: $998,9362016Assets 2017: $1,009,767Liabilities 2017: $39,380Net Assets 2017: $970,3872017Assets 2018: $1,065,973Liabilities 2018: $140,000Net Assets 2018: $925,9732018Assets 2019: $1,045,747Liabilities 2019: $75,000Net Assets 2019: $970,7472019Assets 2020: $968,769Liabilities 2020: $30,000Net Assets 2020: $938,7692020Assets 2021: $1,093,193Liabilities 2021: $61,596Net Assets 2021: $1,031,5972021Assets 2022: $1,160,552Liabilities 2022: $13,347Net Assets 2022: $1,147,2052022Assets 2023: $1,687,278Liabilities 2023: $22,184Net Assets 2023: $1,665,0942023Assets 2024: $2,174,682Liabilities 2024: $14,278Net Assets 2024: $2,160,4042024

Highlighted filing

2024

Assets$2,174,682
Liabilities$14,278
Net Assets$2,160,404

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $178,671Expenses 2010: $237,857Net Income 2010: -$59,1862010Expenses 2011: $215,1722011Revenue 2012: $150,732Expenses 2012: $210,488Net Income 2012: -$59,7562012Revenue 2013: $464,880Expenses 2013: $219,739Net Income 2013: $245,1412013Revenue 2014: $567,591Expenses 2014: $334,624Net Income 2014: $232,9672014Revenue 2015: $687,929Expenses 2015: $392,310Net Income 2015: $295,6192015Revenue 2016: $698,150Expenses 2016: $560,954Net Income 2016: $137,1962016Revenue 2017: $554,685Expenses 2017: $580,805Net Income 2017: -$26,1202017Revenue 2018: $524,678Expenses 2018: $473,094Net Income 2018: $51,5842018Revenue 2019: $552,856Expenses 2019: $581,630Net Income 2019: -$28,7742019Revenue 2020: $559,454Expenses 2020: $616,249Net Income 2020: -$56,7952020Revenue 2021: $648,693Expenses 2021: $513,496Net Income 2021: $135,1972021Revenue 2022: $712,423Expenses 2022: $596,028Net Income 2022: $116,3952022Revenue 2023: $1,287,185Expenses 2023: $769,278Net Income 2023: $517,9072023Revenue 2024: $1,326,931Expenses 2024: $831,603Net Income 2024: $495,3282024

Highlighted filing

2024

Revenue$1,326,931
Expenses$831,603
Net Income$495,328

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.01$2.16$1.33$0.83$0.50
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.67$1.29$0.77$0.52
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$0.71$0.60$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.06$1.03$0.65$0.51$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.03$0.94$0.56$0.62$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.08$0.97$0.55$0.58$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.14$0.93$0.52$0.47$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.04$0.97$0.55$0.58$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$0.70$0.56$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.05$0.84$0.69$0.39$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.57$0.33$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.05$0.31$0.46$0.22$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.11$0.15$0.21$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.03$0.18$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.01$0.18$0.18$0.24$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$1,326,931
Mission and Program Overview

Mission

TO PROMOTE JOB SAFETY.

TO PROMOTE JOB SAFETY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,665,094$2,160,404▲ $495,310
Savings and Temporary Cash Investments$1,613,087$2,060,161▲ $447,074
Cash and Non-Interest-Bearing Accounts$12,946$96,922▲ $83,976
Loans From Officers Directors$8,363$13,500▲ $5,137
Prepaid Expenses and Deferred Charges-$4,000-
Receivables From Officers Etc$50,000$2,354▼ $47,646
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,687,278$2,174,682▲ $487,404
Other Assets Total$11,245$11,245→ $0
Liabilities
Accounts Payable and Accrued Expenses$13,821$778▼ $13,043
Total Liabilities$22,184$14,278▼ $7,906
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,665,094$2,160,404▲ $495,310
Total Liabilities and Net Assets / Fund Balance$1,687,278$2,174,682▲ $487,404

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$86,823$86,823
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony P MarinoChairman
Warren JacksonVice Chairman
Stephen MarinoDirector
William MurphreeDirector
Mary CummingsSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Brookstone Group LLCManagement Services101 TECHNACENTER DRIVE, Montgomery, AL 36117$175,000
Business Insurance Group LLCAdmin & Member ServicesPO BOX 243007, Montgomery, AL 36124$148,500
AlacompComputer Services101 TECHNACENTER DRIVE, Montgomery, AL 36117$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$583,629
Investment Income
$63,199
Other Revenue
$680,103
Change in Net Assets
$495,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$781,603
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$406,918
Fees for Services Management---$175,000
Information Technology---$120,130
Grants to Domestic Orgs---$50,000
Travel---$35,617
Advertising---$22,208
Other Expenses---$15,000
Fees for Services Accounting---$5,286
Office Expenses---$1,444
Total Functional Expenses$0$0$0$831,603
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Consolata Missionary SistersBirmingham, AL501(c)3To Support the Sisters in Their Work, Which Is Ministry to the Poor.$15,000
Dominican Monastery of St JudeMarbury, AL501(c)3TO SUPPORT THE WORK DONE IN SERVING THE NEEDS OF THE COMMUNITY'S DESTITUTE$15,000
Hcp FoundationTuscaloosa, AL501(c)3To Support Wildlife and Hunters Rights Worldwide.$10,000
Bruce Pearl Family FoundationAuburn, AL501(c)3To Support the Bruce Pearl Fore the Children Golf Classic.$6,000
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-100% OWNED BY ANTHONY MARINO, CHAIR/EXEC OFFICER & STEPHEN MARINO, DIRECTORManagement Fee in Lieu of Payment to Anthony Marino for His Services as Executive Director.No$175,000
-22.5% OWNED BY A. MARINO-BOARD MEMBER; 71% OWNED BY S. MARINO, BOARD MEMBERAdministrative and Member Services for Safety Newsletter, Seminars, Instructional Electronic Media, Quarterly Webinars, and Representing the Organization at Safety Events.No$148,500

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$8,363$13,500▲ $5,137
Receivables from Officers, Directors, Trustees, and Key Employees$50,000$2,354▼ $47,646
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Anthony marino, chairman/exec officer is the father of stephen marino, director. Anthony marino, chairman/exec officer and stephen marino, director own 100% of brookstone group, llc. Anthony marino, chairman/exec officer owns 23% and stephen marino, director owns 71% of business insurance group, llc.

Form 990, Part VI, Section A, Line 3

Brookstone group, llc received payment of the management fee for duties performed by anthony marino as the executive officer.

Form 990, Part VI, Section A, Line 6

Members are business entities who are interested in promoting job safety in the workplace.

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

Upon completion of the form 990, the return is presented to the board at a board of directors meeting. At the meeting, the board members review the tax return and are free to ask any questions or engage in discussion regarding any topic covered in the return. Once the governing body has reviewed and approved the form 990, the return is filed with the internal revenue service.

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

The governing board annually reviews the conflict of interest policy and if anyone knows of a potential conflict it is reported immediately to management. The board completes annual disclosure statements for conflicts of interest.

Form 990, Part VI, Section B, Line 15A

Compensation for the officer is determined on a yearly basis and is paid to the management company, brookstone group, llc. Before compensation is set, the board of directors examines the type and amount of work performed. The board uses comparable data from the alabama council of association executives to determine compensation.

Form 990, Part VI, Section C, Line 19

Annual financial statements as well as other documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Occupational Safety Association
EIN
63-1059081
Phone
8886617119
Address
101 TECHNACENTER DRIVE, MONTGOMERY, AL 36117

Signing Officer

Name
Anthony Marino
Title
Executive Officer
Phone
8886617119
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Marino
Formed
1992
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Bmss LLC
Address
1121 RIVERCHASE OFFICE RD, BIRMINGHAM, AL 35244
Preparer
D Scott Stevens CPA
Phone
2059825500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees-progserv-990 406,918.

Section 1.263(A)-1(F) De Minimis Safe Harbor Election

Occupational safety association of alabama 101 technacenter drive montgomery, al 36117 employer identification number: 63-1059081 for the year ending december 31, 2024 occupational safety association of alabama is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

Raw XML AppendixShowing 400 of 401 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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IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBERSHIP PROVIDED IMPORTANT INFORMATION AND EDUCATION RELATIVE TO SAFETY ON THE JOB THROUGH NEWSLETTERS AND SEMINARS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt030000
IRS990/PYInvestmentIncomeAmt099929
IRS990/PYOtherExpensesAmt0739278
IRS990/PYOtherRevenueAmt0682423
IRS990/PYProgramServiceRevenueAmt0504833
IRS990/PYRevenuesLessExpensesAmt0517907
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0769278
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01287185
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt050000
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt02354
IRS990/ReconcilationRevenueExpnssAmt0495328
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0680103
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0680103
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01665094
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02160404
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01613087
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02060161
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt086823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086823
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt115000
IRS990ScheduleI/RecipientTable/CashGrantAmt26000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)3
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT THE WORK DONE IN SERVING THE NEEDS OF THE COMMUNITY'S DESTITUTE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO SUPPORT THE SISTERS IN THEIR WORK, WHICH IS MINISTRY TO THE POOR.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO SUPPORT THE BRUCE PEARL FORE THE CHILDREN GOLF CLASSIC.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3TO SUPPORT WILDLIFE AND HUNTERS RIGHTS WORLDWIDE.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DOMINICAN MONASTERY OF ST JUDE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CONSOLATA MISSIONARY SISTERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BRUCE PEARL FAMILY FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3HCP FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0630571459
IRS990ScheduleI/RecipientTable/RecipientEIN1472889652
IRS990ScheduleI/RecipientTable/RecipientEIN2883629443
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0143 COUNTY ROAD 20 EAST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 12711
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt22415 MORES MILL ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt38721 FORRESTAL DRIVE NE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MARBURY
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BIRMINGHAM
IRS990ScheduleI/RecipientTable/USAddress/CityNm2AUBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm3TUSCALOOSA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1AL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2AL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3AL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd036051
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd135202
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd236830
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd335406
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0BROOKSTONE GROUP LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1BUSINESS INSURANCE GROUP LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0100% OWNED BY ANTHONY MARINO, CHAIR/EXEC OFFICER & STEPHEN MARINO, DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt122.5% OWNED BY A. MARINO-BOARD MEMBER; 71% OWNED BY S. MARINO, BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0175000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1148500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEE IN LIEU OF PAYMENT TO ANTHONY MARINO FOR HIS SERVICES AS EXECUTIVE DIRECTOR.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1ADMINISTRATIVE AND MEMBER SERVICES FOR SAFETY NEWSLETTER, SEMINARS, INSTRUCTIONAL ELECTRONIC MEDIA, QUARTERLY WEBINARS, AND REPRESENTING THE ORGANIZATION AT SAFETY EVENTS.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12354
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt213500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0BROOKSTONE GROUP LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1ALACOMP
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt2BUSINESS INSURANCE GROUP LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUSINESS RELATED EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1MEMBERSHIP DUES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2ACCOUNTS PAYABLE - BUSINESS RELATED EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0300000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
IRS990ScheduleL/TotalBalanceDueAmt015854
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANTHONY MARINO, CHAIRMAN/EXEC OFFICER IS THE FATHER OF STEPHEN MARINO, DIRECTOR. ANTHONY MARINO, CHAIRMAN/EXEC OFFICER AND STEPHEN MARINO, DIRECTOR OWN 100% OF BROOKSTONE GROUP, LLC. ANTHONY MARINO, CHAIRMAN/EXEC OFFICER OWNS 23% AND STEPHEN MARINO, DIRECTOR OWNS 71% OF BUSINESS INSURANCE GROUP, LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BROOKSTONE GROUP, LLC RECEIVED PAYMENT OF THE MANAGEMENT FEE FOR DUTIES PERFORMED BY ANTHONY MARINO AS THE EXECUTIVE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE BUSINESS ENTITIES WHO ARE INTERESTED IN PROMOTING JOB SAFETY IN THE WORKPLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON COMPLETION OF THE FORM 990, THE RETURN IS PRESENTED TO THE BOARD AT A BOARD OF DIRECTORS MEETING. AT THE MEETING, THE BOARD MEMBERS REVIEW THE TAX RETURN AND ARE FREE TO ASK ANY QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ONCE THE GOVERNING BODY HAS REVIEWED AND APPROVED THE FORM 990, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND IF ANYONE KNOWS OF A POTENTIAL CONFLICT IT IS REPORTED IMMEDIATELY TO MANAGEMENT. THE BOARD COMPLETES ANNUAL DISCLOSURE STATEMENTS FOR CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR THE OFFICER IS DETERMINED ON A YEARLY BASIS AND IS PAID TO THE MANAGEMENT COMPANY, BROOKSTONE GROUP, LLC. BEFORE COMPENSATION IS SET, THE BOARD OF DIRECTORS EXAMINES THE TYPE AND AMOUNT OF WORK PERFORMED. THE BOARD USES COMPARABLE DATA FROM THE ALABAMA COUNCIL OF ASSOCIATION EXECUTIVES TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL FINANCIAL STATEMENTS AS WELL AS OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER FEES-PROGSERV-990 406,918.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OCCUPATIONAL SAFETY ASSOCIATION OF ALABAMA 101 TECHNACENTER DRIVE MONTGOMERY, AL 36117 EMPLOYER IDENTIFICATION NUMBER: 63-1059081 FOR THE YEAR ENDING DECEMBER 31, 2024 OCCUPATIONAL SAFETY ASSOCIATION OF ALABAMA IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01687278
IRS990/TotalAssetsEOYAmt02174682
IRS990/TotalAssetsGrp/BOYAmt01687278
IRS990/TotalAssetsGrp/EOYAmt02174682
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022184
IRS990/TotalLiabilitiesEOYAmt014278
IRS990/TotalLiabilitiesGrp/BOYAmt022184
IRS990/TotalLiabilitiesGrp/EOYAmt014278
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01665094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02160404
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0583629
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0743302
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0583629
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01326931
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01687278
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02174682
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt035617
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 TECHNACENTER DRIVE
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036117
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.OSAAL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY MARINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08886617119
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OCCUPATIONAL SAFETY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ALABAMA
ReturnHeader/Filer/BusinessNameControlTxt0OCCU
ReturnHeader/Filer/EIN0631059081
ReturnHeader/Filer/PhoneNum08886617119
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 TECHNACENTER DRIVE
ReturnHeader/Filer/USAddress/CityNm0MONTGOMERY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036117
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461498870
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BMSS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01121 RIVERCHASE OFFICE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035244
ReturnHeader/PreparerPersonGrp/PhoneNum02059825500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D SCOTT STEVENS CPA
ReturnHeader/ReturnTs02025-09-09T09:32:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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