Skip to content
Nonprofiteer
← COUNTY COMMISSIONERS ASSOCIATION OF OHIO

Form 990 for tax year 2022

Filed by COUNTY COMMISSIONERS ASSOCIATION OF OHIO.

Totals

Total revenue
$6,466,501
Total expenses
$6,429,366
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$5,899,577
Investment income
-$226,133
Other revenue
$793,057
Total assets, end of year
$7,621,353
Total liabilities, end of year
$1,181,478
Net assets or fund balances, end of year
$6,439,875
Program services expenses (Part IX)
$6,000,214
Management and general expenses
$429,152
Fundraising expenses
$0
Program service expenses (Part III)
$6,000,214

Program services were 93.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Management Services

    total $4,820,886 · unrelated business $4,820,886

  • 2b · Program service revenue: Membership Dues

    total $852,232 · related or exempt $852,232

  • 2c · Program service revenue: ConventionsConfSemina

    total $183,059 · excluded $183,059

  • 2d · Program service revenue: AdvertisingPublication

    total $43,400 · unrelated business $43,400

  • 5 · Royalties

    total $804,138 · excluded $804,138

  • 6a · Gross rents

    real property $84,811

  • 6b · Less rental expenses

    real property $97,199

  • 6c · Rental income or loss

    real property -$12,388

  • 6d · Net rental income or loss

    total -$12,388 · excluded -$12,388

  • 7a · Gross sales of assets other than inventory

    securities -$226,133

  • 7c · Gain or loss

    securities -$226,133

  • 7d · Net gain or loss

    total -$226,133 · excluded -$226,133

  • 11a · Other revenue: Misc

    total $1,307 · related or exempt $1,307

  • 11e · Other revenue, total

    $1,307

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $346,610 · program services $331,835 · management and general $14,775

  • 7 · Other salaries and wages

    total $2,656,085 · program services $2,552,747 · management and general $103,338

  • 8 · Pension plan contributions

    total $306,422 · program services $294,611 · management and general $11,811

  • 9 · Other employee benefits

    total $1,729,351 · program services $1,662,692 · management and general $66,659

  • 10 · Payroll taxes

    total $235,800 · program services $226,711 · management and general $9,089

  • 11b · Fees: legal

    total $18,602 · management and general $18,602

  • 11c · Fees: accounting

    total $26,130 · management and general $26,130

  • 11g · Fees: other

    total $95,226 · program services $86,193 · management and general $9,033

  • 12 · Advertising and promotion

    total $33,679 · program services $7,689 · management and general $25,990

  • 13 · Office expenses

    total $142,599 · program services $132,088 · management and general $10,511

  • 14 · Information technology

    total $31,238 · program services $30,034 · management and general $1,204

  • 16 · Occupancy

    total $254,386 · program services $244,580 · management and general $9,806

  • 17 · Travel

    total $32,060 · program services $30,824 · management and general $1,236

  • 18 · Travel or entertainment for public officials

    total $32,315 · program services $32,315

  • 19 · Conferences, conventions and meetings

    total $178,987 · program services $178,987

  • 22 · Depreciation, depletion and amortization

    total $18,404 · program services $17,695 · management and general $709

  • 23 · Insurance

    total $113,394 · management and general $113,394

  • 24a · Other expenses: Automobile Expenses

    total $15,294 · program services $14,704 · management and general $590

  • 24b · Other expenses: Meals

    total $6,111 · program services $5,875 · management and general $236

  • 24c · Other expenses: BoardMemberAlumni Expenses

    total $64,432 · program services $61,948 · management and general $2,484

  • 24d · Other expenses: Staff Training

    total $32,483 · program services $31,231 · management and general $1,252

  • 24e · All other expenses

    total $59,758 · program services $57,455 · management and general $2,303

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,141,055 · end of year $861,811

  • 2 · Savings and temporary cash investments

    beginning of year $5,325,981 · end of year $5,682,379

  • 10a · Land, buildings and equipment: cost or other basis

    $269,148

  • 10b · Land, buildings and equipment: accumulated depreciation

    $189,453

  • 10c · Land, buildings and equipment, net

    beginning of year $58,377 · end of year $79,695

  • 12 · Investments: other securities

    beginning of year $1,009,856 · end of year $997,468

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,132,529 · end of year $1,181,478

  • 27 · Net assets without donor restrictions

    beginning of year $6,402,740 · end of year $6,439,875

Mission and programs · 2022

Mission

The County Commissioners Association of Ohio advances effective county government for Ohio through advocacy, education and training, technical assistance and research, and greater citizen awareness and understanding of county government.

  • Management services to the County Risk Sharing Authority, CCAO Service Corporation and the County Employee Benefit Consortium. These services are provided at cost, no profit motive intended.

    Expenses $4,820,886 · Revenue $4,820,886

  • Provides timely information on new issues affecting county government and provides technical assistance. Controlls the conventions and conferences of the membership. Supervising and organizing seminars and workshops for members.

    Expenses $1,139,022 · Revenue $1,602,215

  • Publishing the annual Roster of County Commissioners and other publicofficials. Disseminating county information and data.

    Expenses $40,306 · Revenue $43,400

As filed on the 2022 return.

Listed in Part VII

  • Cheryl Subler

    Executive Director

    Total calculated
    $191,676
    From this org
    $157,310
    From related orgs
    $0
    Other
    $34,366
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,350
    Bonus
    $140
    Other
    $2,820
    Deferred
    $16,014
    Nontaxable benefits
    $18,352
    Filer's total
    $191,676

  • Mike Kindell

    Managing Director Health

    Total calculated
    $188,242
    From this org
    $146,573
    From related orgs
    $0
    Other
    $41,669
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,000
    Bonus
    $3,371
    Other
    $3,202
    Deferred
    $15,178
    Nontaxable benefits
    $26,491
    Filer's total
    $188,242

  • John Brownlee

    Managing Director Prop & Cas

    Total calculated
    $177,231
    From this org
    $151,500
    From related orgs
    $0
    Other
    $25,731
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,350
    Bonus
    $140
    Other
    $2,010
    Deferred
    $15,250
    Nontaxable benefits
    $10,481
    Filer's total
    $177,231

  • Elizabeth Miller

    CORSA Claim and Litigation Ma

    Total calculated
    $155,945
    From this org
    $121,813
    From related orgs
    $0
    Other
    $34,132
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $119,665
    Bonus
    $140
    Other
    $2,008
    Deferred
    $12,537
    Nontaxable benefits
    $21,595
    Filer's total
    $155,945

  • John Leutz

    Assistant Director

    Total calculated
    $154,934
    From this org
    $131,897
    From related orgs
    $0
    Other
    $23,037
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,300
    Bonus
    $139
    Other
    -$542
    Deferred
    $13,536
    Nontaxable benefits
    $9,501
    Filer's total
    $154,934

  • Sherry Barbosky

    CORSA Underwriting Manager

    Total calculated
    $143,258
    From this org
    $113,894
    From related orgs
    $0
    Other
    $29,364
    Hours/week
    40

  • Frank Hatfield

    CORSA Risk Manager

    Total calculated
    $140,354
    From this org
    $112,097
    From related orgs
    $0
    Other
    $28,257
    Hours/week
    40

  • Shannon Jones

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Casey Kozlowski

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Gary Merrell

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Steve Hambley

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • DeAnna Holliday

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Larry Holmes

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • John OGrady

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Christiane Schmenk

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Ilene Shapiro

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Donnie Willis

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Matt Old

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • David Painter

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Gary Scherer

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Terry Boose

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Armond Budish

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Sabrina Christian-Bennett

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Ron Amstutz

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Tony Anderson

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Joe Antram

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Bryan Davis

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Dick Gould

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Thomas Graham

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Mike Halleck

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Lenny Eliason

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Fix

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Pete Gerken

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Chris Abbuhl

    2nd Vice President

    Total calculated
    $0
    Hours/week
    5

  • Tom Whiston

    1st Vice President

    Total calculated
    $0
    Hours/week
    5

  • Deborah Lieberman

    President

    Total calculated
    $0
    Hours/week
    5

  • Denise Driehaus

    Executive Secretary

    Total calculated
    $0
    Hours/week
    5

  • Julie Ehemann

    Member

    Total calculated
    $0
    Hours/week
    5

  • Tim Bubb

    Member

    Total calculated
    $0
    Hours/week
    5

  • Glenn Miller

    Treasurer

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • County Governance Facility

    Investment · Real Estate · OH · 33.33% owned · share of income $84,811 · share of assets $996,968 · general or managing partner

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CCAO Service Corporation

    C Corp · Management Services · OH · 100% owned · share of income $902,943 · share of assets $1,699,017 · controlled entity

Provenance

Return type
form_990
Tax year
2022
Filed
6 November 2023
IRS schema version
2022v5.0
Source object
202323199349315372

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.