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← COUNTY COMMISSIONERS ASSOCIATION OF OHIO

Form 990 for tax year 2023

Filed by COUNTY COMMISSIONERS ASSOCIATION OF OHIO.

Totals

Total revenue
$7,928,419
Total expenses
$7,503,521
Contributions and grants received
$0
Grants paid
$5,000
Program service revenue
$6,564,375
Investment income
$365,702
Other revenue
$998,342
Total assets, end of year
$8,169,033
Total liabilities, end of year
$1,304,260
Net assets or fund balances, end of year
$6,864,773
Program services expenses (Part IX)
$7,053,761
Management and general expenses
$449,760
Fundraising expenses
$0
Program service expenses (Part III)
$7,053,761

Program services were 94.0% 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 $5,414,662 · unrelated business $5,414,662

  • 2b · Program service revenue: Membership Dues

    total $929,338 · related or exempt $929,338

  • 2c · Program service revenue: ConventionsConfSemina

    total $198,025 · excluded $198,025

  • 2d · Program service revenue: AdvertisingPublication

    total $22,350 · unrelated business $22,350

  • 3 · Investment income

    total $365,702 · excluded $365,702

  • 5 · Royalties

    total $964,921 · excluded $964,921

  • 6a · Gross rents

    real property $89,512

  • 6b · Less rental expenses

    real property $108,941

  • 6c · Rental income or loss

    real property -$19,429

  • 6d · Net rental income or loss

    total -$19,429 · excluded -$19,429

  • 11a · Other revenue: Misc

    total $2,850 · related or exempt $2,850

  • 11b · Other revenue: Insurance Proceeds

    total $50,000 · related or exempt $50,000

  • 11e · Other revenue, total

    $52,850

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,000 · program services $5,000

  • 5 · Compensation of officers, directors and key employees

    total $393,066 · program services $376,198 · management and general $16,868

  • 7 · Other salaries and wages

    total $3,046,435 · program services $2,936,117 · management and general $110,318

  • 8 · Pension plan contributions

    total $349,607 · program services $336,900 · management and general $12,707

  • 9 · Other employee benefits

    total $1,983,096 · program services $1,911,017 · management and general $72,079

  • 10 · Payroll taxes

    total $266,572 · program services $256,883 · management and general $9,689

  • 11b · Fees: legal

    total $3,002 · program services $950 · management and general $2,052

  • 11c · Fees: accounting

    total $24,905 · management and general $24,905

  • 11g · Fees: other

    total $99,282 · program services $87,002 · management and general $12,280

  • 12 · Advertising and promotion

    total $30,697 · program services $5,600 · management and general $25,097

  • 13 · Office expenses

    total $145,452 · program services $129,234 · management and general $16,218

  • 14 · Information technology

    total $186,689 · program services $179,903 · management and general $6,786

  • 16 · Occupancy

    total $264,904 · program services $255,276 · management and general $9,628

  • 17 · Travel

    total $42,434 · program services $40,892 · management and general $1,542

  • 18 · Travel or entertainment for public officials

    total $46,117 · program services $46,117

  • 19 · Conferences, conventions and meetings

    total $239,606 · program services $239,606

  • 22 · Depreciation, depletion and amortization

    total $31,152 · program services $30,020 · management and general $1,132

  • 23 · Insurance

    total $120,273 · management and general $120,273

  • 24a · Other expenses: Automobile Expenses

    total $19,259 · program services $18,559 · management and general $700

  • 24b · Other expenses: Meals

    total $10,149 · program services $9,780 · management and general $369

  • 24c · Other expenses: BoardMemberAlumni Expenses

    total $90,712 · program services $87,415 · management and general $3,297

  • 24d · Other expenses: Staff Training

    total $39,609 · program services $38,169 · management and general $1,440

  • 24e · All other expenses

    total $65,503 · program services $63,123 · management and general $2,380

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $861,811 · end of year $1,017,885

  • 2 · Savings and temporary cash investments

    beginning of year $5,682,379 · end of year $6,079,233

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

    $314,481

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

    $220,605

  • 10c · Land, buildings and equipment, net

    beginning of year $79,695 · end of year $93,876

  • 12 · Investments: other securities

    beginning of year $997,468 · end of year $978,039

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,181,478 · end of year $1,304,260

  • 27 · Net assets without donor restrictions

    beginning of year $6,439,875 · end of year $6,864,773

Mission and programs · 2023

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 $5,414,662 · Revenue $5,414,662

  • 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 $1,598,091 · Revenue $2,490,008

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

    Expenses $41,008 · Revenue $23,749

As filed on the 2023 return.

Listed in Part VII

  • Cheryl Subler

    Executive Director

    Total calculated
    $224,216
    From this org
    $186,587
    From related orgs
    $0
    Other
    $37,629
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,000
    Bonus
    $262
    Other
    $1,325
    Deferred
    $18,945
    Nontaxable benefits
    $18,684
    Filer's total
    $224,216

  • Mike Kindell

    Managing Director HealthWel

    Total calculated
    $206,409
    From this org
    $162,461
    From related orgs
    $0
    Other
    $43,948
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,000
    Bonus
    $170
    Other
    $2,291
    Deferred
    $16,791
    Nontaxable benefits
    $27,157
    Filer's total
    $206,409

  • John Brownlee

    Managing Director Prop & Cas

    Total calculated
    $203,338
    From this org
    $178,631
    From related orgs
    $0
    Other
    $24,707
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,000
    Bonus
    $157
    Other
    $3,474
    Deferred
    $17,926
    Nontaxable benefits
    $6,781
    Filer's total
    $203,338

  • John Leutz

    Assistant Director

    Total calculated
    $168,851
    From this org
    $146,319
    From related orgs
    $0
    Other
    $22,532
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,530
    Bonus
    $167
    Other
    $622
    Deferred
    $14,791
    Nontaxable benefits
    $7,741
    Filer's total
    $168,851

  • Elizabeth Miller

    CORSA Claim and Litigation Ma

    Total calculated
    $164,146
    From this org
    $127,942
    From related orgs
    $0
    Other
    $36,204
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,649
    Bonus
    $729
    Other
    $1,564
    Deferred
    $13,174
    Nontaxable benefits
    $23,030
    Filer's total
    $164,146

  • Frank Hatfield

    CORSA Risk Manager

    Total calculated
    $153,957
    From this org
    $123,691
    From related orgs
    $0
    Other
    $30,266
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,000
    Bonus
    $318
    Other
    $6,373
    Deferred
    $12,538
    Nontaxable benefits
    $17,728
    Filer's total
    $153,957

  • Kyle Petty

    Managing Director of Policy

    Total calculated
    $145,145
    From this org
    $125,728
    From related orgs
    $0
    Other
    $19,417
    Hours/week
    40

  • David Kern

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Gary Merrell

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Christopher Modranski

    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

  • Shannon Jones

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • John OGrady

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Gary Scherer

    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

  • Kevin Ritter

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Chris Ronayne

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Mike Halleck

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Terry Boose

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Tim Bubb

    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

  • Mollie Crooks

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Pete Gerken

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Dick Gould

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Dave Hall

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

  • Bryan Davis

    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

  • David Painter

    2nd Vice President

    Total calculated
    $0
    Hours/week
    5

  • Chris Abbuhl

    1st Vice President

    Total calculated
    $0
    Hours/week
    5

  • Glenn Miller

    President

    Total calculated
    $0
    Hours/week
    5

  • Casey Kozlowski

    Executive Secretary

    Total calculated
    $0
    Hours/week
    5

  • Julie Ehemann

    Member

    Total calculated
    $0
    Hours/week
    5

  • Deborah Lieberman

    Member

    Total calculated
    $0
    Hours/week
    5

  • Denise Driehaus

    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 $89,512 · share of assets $977,539 · 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 $1,060,010 · share of assets $1,779,541 · controlled entity

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202423209349321107

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