Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
EIN 93-0633354 • 501(c)6 • Salem, OR
Profile
Unite all school administrators in the promotion of continuous improvement of education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 4.9% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Up$8,540,803
Up $717,418 (+9.2%) from 2024
Liabilities
Down$487,458
Down $40,245 (-7.6%) from 2024
Net Assets
Up$8,053,345
Up $757,663 (+10%) from 2024
Revenue
Up$4,684,771
Up $7,234 (+0.2%) from 2024
Expenses
Down$4,173,122
Down $289,155 (-6.5%) from 2024
Net Income
Up$511,649
Up $296,389 (+138%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Unite all school administrators in the promotion of continuous improvement of education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,462,772 | $2,731,312 | ▲ $268,540 |
| Savings and Temporary Cash Investments | $1,733,927 | $1,827,982 | ▲ $94,055 |
| Land, Buildings, and Equipment, Net | $1,613,513 | $1,566,612 | ▼ $46,901 |
| Cash and Non-Interest-Bearing Accounts | $869,945 | $1,283,112 | ▲ $413,167 |
| Accounts Receivable | $267,433 | $261,145 | ▼ $6,288 |
| Other Notes and Loans Receivable, Net | $90,000 | $90,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $58,653 | $21,013 | ▼ $37,640 |
| Inventories for Sale or Use | $7,012 | $7,633 | ▲ $621 |
| Total Assets | $7,823,385 | $8,540,803 | ▲ $717,418 |
| Other Assets Total | $720,130 | $751,994 | ▲ $31,864 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $288,271 | $224,783 | ▼ $63,488 |
| Deferred Revenue | $149,021 | $176,723 | ▲ $27,702 |
| Other Liabilities | $90,411 | $85,952 | ▼ $4,459 |
| Total Liabilities | $527,703 | $487,458 | ▼ $40,245 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,295,682 | $8,053,345 | ▲ $757,663 |
| Total Net Assets Fund Balance | $7,295,682 | $8,053,345 | ▲ $757,663 |
| Total Liabilities and Net Assets / Fund Balance | $7,823,385 | $8,540,803 | ▲ $717,418 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,026,847 | $893,228 | $1,920,075 |
| Leasehold Improvements | $367,134 | $212,544 | $579,678 |
| Equipment | $27,398 | $269,078 | $296,476 |
| Land | $145,233 | - | $145,233 |
| Other Assets Org | $751,994 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Morgan Allen | Deputy Director of Policy | FT | $179,051 | $49,834 | $228,885 |
| Craig Hawkins Retired | Former Executive Director | FT | $105,320 | $105,038 | $210,358 |
| Parasa Chanramy | Legislative Director | FT | $149,361 | $40,835 | $190,196 |
| Carmen Gelman | Professional Development Director | FT | $145,965 | $33,415 | $179,380 |
| Krista Parent | Executive Director | FT | $111,309 | $56,161 | $167,470 |
| Name | Title |
|---|---|
| Majalise Tolan | Past President |
| Kimberly Miles | President |
| Ryan Noss | President - Elect |
| Aaron Duff | Board Member |
| Amy Skirvin | Board Member |
| Arcema Tovar | Board Member |
| Chris Wyland | Board Member |
| Felicia Holt | Board Member |
| Gary Roberts | Board Member |
| Molly Smith | Board Member |
| Scott Carpenter | Board Member |
| Steve Cook | Board Member |
| Zinnia Un | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,268,372 |
| Other Expenses | $1,901,750 |
| Grants and Similar Amounts Paid | $3,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,246,307 |
| Conferences and Meetings | - | - | - | $1,045,756 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $393,090 |
| Fees for Services Other | - | - | - | $362,528 |
| Other Employee Benefits | - | - | - | $262,539 |
| Pension Plan Contributions | - | - | - | $211,686 |
| Occupancy | - | - | - | $174,703 |
| Payroll Taxes | - | - | - | $154,750 |
| Travel | - | - | - | $109,784 |
| Office Expenses | - | - | - | $40,574 |
| Depreciation Depletion | - | - | - | $31,643 |
| Fees for Services Accounting | - | - | - | $29,998 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $27,410 |
| Insurance | - | - | - | $16,637 |
| Other Expenses | - | - | - | $5,000 |
| Grants to Domestic Individuals | - | - | - | $3,000 |
| Total Functional Expenses | $0 | $0 | $0 | $4,173,122 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $4,294,890 |
| Total Expenses per Form 990 | $4,173,122 |
| Expenses per Audited Statements | $4,145,712 |
| Expenses Not Reported on Form 990 | $149,178 |
| Expenses Not Reported on Financial Statements | $27,410 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Post-retirement Liability | $66,814 |
| Security Deposits | $19,138 |
“Membership is based on the following criteria: a. Certificated and classified personnel with administrative responsibilities in education, b. Persons whose assignments identify them as performing administrative responsibilities in k-12 educational programs and who have been excluded from the local bargaining unit. C. Persons who have administrative responsibilities and/or provide training, supporting or consulting service to administrators of k-12 programs. D. Persons who are members of a department shall be members of the confederation and no person shall be a member of the confederation without being a member of a department.”
“All school personnel who hold active membership shall have the right to vote and hold office. Amendments to the constitution must be voted on by membership. Board officers are elected by the membership.”
“The executive director reviews the irs form 990 before filing.”
“The board reviews and approves of executive director compensation. Compensation is determined using comparable compensation data and the deliberation is documented in board minutes.”
“No other documents are available to the public.”
“Cosa follows accounting standards generally accepted in the united states of america related to the recognition of uncertain tax positions. These standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions. It requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position would not be sustained if examined by a taxing authority. Management has determined that cosa has no uncertain tax positions as of june 30, 2025 and 2024.”
“Rental expenses netted with revenue 146,925.”
“Loss on fixed asset included in expenses on audit -2,253.”
“Rental expenses netted with revenue 146,925. Loss on fixed asset included in expenses on audit 2,253.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 288271 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 224783 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 267433 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 261145 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | UNITE ALL SCHOOL ADMINISTRATORS IN THE PROMOTION OF CONTINUOUS IMPROVEMENT OF EDUCATION. |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | COSA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5035813141 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 707 13TH STREET SE SUITE 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SALEM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97301 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 869945 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1283112 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 393090 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1045756 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 3000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 146523 |
| IRS990/CYOtherExpensesAmt | 0 | 1901750 |
| IRS990/CYOtherRevenueAmt | 0 | 124937 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4413311 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 511649 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2268372 |
| IRS990/CYTotalExpensesAmt | 0 | 4173122 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4684771 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 149021 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 176723 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 31643 |
| IRS990/Desc | 0 | PROMOTION OF CONTINUOUS IMPROVEMENTS IN EDUCATION. MAINTAIN AND ELEVATE PROFESSIONAL AND ETHICAL STANDARDS OF MEMBERS. ASSIST 3068 MEMBERS IN BECOMING MORE EFFECTIVE ADMINISTRATORS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 18 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 29998 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 362528 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 27410 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 22816 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 44089 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 32215 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 39635 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 19368 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MAJALISE TOLAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RYAN NOSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KIMBERLY MILES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | AARON DUFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEVE COOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | FELICIA HOLT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SCOTT CARPENTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | AMY SKIRVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MOLLY SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GARY ROBERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ARCEMA TOVAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ZINNIA UN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | CHRIS WYLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | KRISTA PARENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | MORGAN ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | CARMEN GELMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | PARASA CHANRAMY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | CRAIG HAWKINS RETIRED |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 144654 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 184796 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 147165 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 150561 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 190990 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT - ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DEPUTY DIRECTOR OF POLICY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | PROFESSIONAL DEVELOPMENT DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | LEGISLATIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | FORMER EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1974 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 1 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -2253 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 18005 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 3000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 774338 |
| IRS990/GrossReceiptsAmt | 0 | 5590282 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 271862 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16637 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 7012 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 7633 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 130771 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 130771 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2462772 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2731312 |
| IRS990/IRPDocumentCnt | 0 | 51 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1374850 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1613513 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1566612 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2941462 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 2253 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 756333 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 146925 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | UNITE ALL SCHOOL ADMINISTRATORS IN THE PROMOTION OF CONTINUOUS IMPROVEMENT OF EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7295682 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8053345 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 15752 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 15752 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 124937 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 124937 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 26208 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 246014 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7295682 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8053345 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 174703 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 40574 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 720130 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 751994 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 262539 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/Desc | 2 | SUMMER CAMPS |
| IRS990/OtherExpensesGrp/Desc | 3 | OASSA FRIENDS OF OASC |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 28415 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 23102 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6200 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 90411 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 85952 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1246307 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 90000 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 90000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 154750 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 211686 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 58653 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 21013 |
| IRS990/PrincipalOfficerNm | 0 | KRISTA PARENT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONFERENCES/WORKSHOPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER FEES/SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2335778 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1894316 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 84832 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2335778 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1894316 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 183217 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 98385 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 4000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 116682 |
| IRS990/PYOtherExpensesAmt | 0 | 2523394 |
| IRS990/PYOtherRevenueAmt | 0 | 126811 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4434044 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 215260 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1934883 |
| IRS990/PYTotalExpensesAmt | 0 | 4462277 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4677537 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 511649 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 124937 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1733927 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1827982 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1026847 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 893228 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1920075 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 27398 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 269078 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 296476 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 149178 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 27410 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4145712 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 27410 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 27410 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 145233 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 145233 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 367134 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 212544 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 579678 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 246014 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 751994 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CASH SURRENDER VALUE OF LIFE INSURANCE |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 149178 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 66814 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 19138 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | POST-RETIREMENT LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 146925 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -2253 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 392939 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 25157 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4659614 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | COSA FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THESE STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT COSA HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES NETTED WITH REVENUE 146,925. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOSS ON FIXED ASSET INCLUDED IN EXPENSES ON AUDIT -2,253. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | RENTAL EXPENSES NETTED WITH REVENUE 146,925. LOSS ON FIXED ASSET INCLUDED IN EXPENSES ON AUDIT 2,253. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1566612 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 751994 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4173122 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 85952 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4684771 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5052553 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4294890 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/DiscretionarySpendingAcctInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/IndependentConsultantInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 179051 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 105320 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 149361 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 145965 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 4 | 111309 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 3345 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 82070 |
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