Form 990 for tax year 2024
Filed by COUNTY COMMISSIONERS ASSOCIATION OF OHIO.
Totals
- Total revenue
- $8,224,579
- Total expenses
- $7,794,766
- Contributions and grants received
- $0
- Grants paid
- $10,500
- Program service revenue
- $7,015,760
- Investment income
- $320,993
- Other revenue
- $887,826
- Total assets, end of year
- $8,584,199
- Total liabilities, end of year
- $1,289,613
- Net assets or fund balances, end of year
- $7,294,586
- Program services expenses (Part IX)
- $7,442,785
- Management and general expenses
- $351,981
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $7,442,785
Program services were 95.5% 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 $6,038,548 · unrelated business $6,038,548
-
2b · Program service revenue: Membership Dues
total $617,556 · related or exempt $617,556
-
2c · Program service revenue: ConventionsConfSemina
total $217,596 · excluded $217,596
-
2d · Program service revenue: AdvertisingPublication
total $30,650 · unrelated business $30,650
-
2e · Program service revenue: Enterprise Programs
total $111,410 · related or exempt $111,410
-
3 · Investment income
total $320,993 · excluded $320,993
-
5 · Royalties
total $909,876 · excluded $909,876
-
6a · Gross rents
real property $91,948
-
6b · Less rental expenses
real property $119,527
-
6c · Rental income or loss
real property -$27,579
-
6d · Net rental income or loss
total -$27,579 · related or exempt -$27,579
-
8c · Net income from fundraising events
total $0
-
11a · Other revenue: Misc
total $5,529 · related or exempt $5,529
-
11e · Other revenue, total
$5,529
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $10,500 · program services $10,500
-
5 · Compensation of officers, directors and key employees
total $419,992 · program services $402,214 · management and general $17,778
-
7 · Other salaries and wages
total $3,279,692 · program services $3,171,359 · management and general $108,333
-
8 · Pension plan contributions
total $384,737 · program services $371,957 · management and general $12,780
-
9 · Other employee benefits
total $2,195,948 · program services $2,174,646 · management and general $21,302
-
10 · Payroll taxes
total $284,556 · program services $275,103 · management and general $9,453
-
11b · Fees: legal
total $4,186 · management and general $4,186
-
11c · Fees: accounting
total $27,070 · management and general $27,070
-
11g · Fees: other
total $74,840 · program services $72,354 · management and general $2,486
-
12 · Advertising and promotion
total $23,131 · program services $22,363 · management and general $768
-
13 · Office expenses
total $126,229 · program services $122,036 · management and general $4,193
-
14 · Information technology
total $40,740 · program services $39,387 · management and general $1,353
-
16 · Occupancy
total $269,788 · program services $260,826 · management and general $8,962
-
17 · Travel
total $29,619 · program services $28,635 · management and general $984
-
18 · Travel or entertainment for public officials
total $36,821 · program services $36,821
-
19 · Conferences, conventions and meetings
total $204,736 · program services $204,736
-
22 · Depreciation, depletion and amortization
total $37,348 · program services $36,107 · management and general $1,241
-
23 · Insurance
total $123,748 · management and general $123,748
-
24a · Other expenses: Automobile Expenses
total $20,407 · program services $19,729 · management and general $678
-
24b · Other expenses: Meals
total $8,839 · program services $8,545 · management and general $294
-
24c · Other expenses: BoardMemberAlumni Expenses
total $76,496 · program services $73,955 · management and general $2,541
-
24d · Other expenses: Staff Training
total $44,280 · program services $42,809 · management and general $1,471
-
24e · All other expenses
total $71,063 · program services $68,703 · management and general $2,360
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,017,885 · end of year $639,917
-
2 · Savings and temporary cash investments
beginning of year $6,079,233 · end of year $6,917,117
-
10a · Land, buildings and equipment: cost or other basis
$334,657
-
10b · Land, buildings and equipment: accumulated depreciation
$257,953
-
10c · Land, buildings and equipment, net
beginning of year $93,876 · end of year $76,704
-
12 · Investments: other securities
beginning of year $978,039 · end of year $950,461
-
17 · Accounts payable and accrued expenses
beginning of year $1,304,260 · end of year $1,289,613
-
27 · Net assets without donor restrictions
beginning of year $6,864,773 · end of year $7,294,586
Mission and programs · 2024
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 $6,038,548 · Revenue $6,038,548
-
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 $1,357,005 · Revenue $2,154,423
-
Publishing the annual Roster of County Commissioners and other public officials. Disseminating county information and data.
Expenses $47,232 · Revenue $31,608
As filed on the 2024 return.
Listed in Part VII
-
Cheryl Subler
Executive Director
- Total calculated
- $238,915
- From this org
- $193,975
- From related orgs
- $0
- Other
- $44,940
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $194,250
- Bonus
- $183
- Other
- -$458
- Deferred
- $19,927
- Nontaxable benefits
- $25,013
- Filer's total
- $238,915
-
John Brownlee
Managing Director Prop & Casualty
- Total calculated
- $231,563
- From this org
- $201,216
- From related orgs
- $0
- Other
- $30,347
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $183,750
- Bonus
- $15,000
- Other
- $2,466
- Deferred
- $20,218
- Nontaxable benefits
- $10,129
- Filer's total
- $231,563
-
Mike Kindell
Managing Director HealthWellness
- Total calculated
- $222,074
- From this org
- $170,602
- From related orgs
- $0
- Other
- $51,472
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $168,000
- Bonus
- $369
- Other
- $2,233
- Deferred
- $17,685
- Nontaxable benefits
- $33,787
- Filer's total
- $222,074
-
John Leutz
Assistant Director
- Total calculated
- $181,077
- From this org
- $154,120
- From related orgs
- $0
- Other
- $26,957
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $152,000
- Bonus
- $381
- Other
- $1,739
- Deferred
- $15,628
- Nontaxable benefits
- $11,329
- Filer's total
- $181,077
-
Kevin Hinkle
CEBCO Assistant Director
- Total calculated
- $178,052
- From this org
- $133,782
- From related orgs
- $0
- Other
- $44,270
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $130,250
- Bonus
- $196
- Other
- $3,336
- Deferred
- $13,683
- Nontaxable benefits
- $30,587
- Filer's total
- $178,052
-
Frank Hatfield
CORSA Assistant Director
- Total calculated
- $162,996
- From this org
- $131,730
- From related orgs
- $0
- Other
- $31,266
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $127,000
- Bonus
- $202
- Other
- $4,528
- Deferred
- $13,344
- Nontaxable benefits
- $17,922
- Filer's total
- $162,996
-
Kyle Petty
Managing Director of Policy
- Total calculated
- $157,094
- From this org
- $133,017
- From related orgs
- $0
- Other
- $24,077
- Hours/week
- 40
Schedule J breakdown matched by us · ignoring case and punctuation
- Base
- $128,750
- Bonus
- $1,403
- Other
- $2,864
- Deferred
- $13,448
- Nontaxable benefits
- $10,629
- Filer's total
- $157,094
-
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
-
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
-
Mollie Crooks
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Bryan Davis
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Julie Ehemann
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Lenny Eliason
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Jack Everson
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Jeff Fix
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
-
Mike Halleck
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Steve Hambley
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Steven Hess
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Shannon Jones
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
David Kern
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Gary Merrell
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Amy Norris
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
John OGrady
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Matt Old
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Chris Ronayne
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Donnie Willis
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Melanie Wilt
Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Christopher Modranski
Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Gary Scherer
Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Chris Abbuhl
President
- Total calculated
- $0
- Hours/week
- 5
-
David Painter
1st Vice President
- Total calculated
- $0
- Hours/week
- 5
-
Denise Driehaus
2nd Vice President
- Total calculated
- $0
- Hours/week
- 5
-
Ilene Shapiro
Executive Secretary
- Total calculated
- $0
- Hours/week
- 5
-
Casey Kozlowski
Treasurer
- Total calculated
- $0
- Hours/week
- 5
-
Deborah Lieberman
Member
- Total calculated
- $0
- Hours/week
- 5
-
Glenn Miller
Member
- 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.
-
CCAO Research &Educ Foundation
501c3 · Research & Education · OH · controlled entity
Directly controlled by The Organization
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 $91,948 · share of assets $949,961 · 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 $1,056,930 · share of assets $1,892,986
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 13 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523219349327827
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