2024-10-23T12:49:42-05:00 2023-12-31 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2023-01-01 311102026 FRATERNAL ORDER OF POLICE OHIO LABOR COUNCIL INC FRAT 6142245700 222 EAST TOWN STREET COLUMBUS OH 43215 GWEN CALLENDER EXECUTIVE DIRECTOR 6142245700 2024-10-18 1 1 KATHY M MOSELEY P00116760 6142211120 2024-10-18 2023 2024-10-15 13:58:12Z GWEN CALLENDER 222 EAST TOWN STREET COLUMBUS OH 43215 4176735 0 X WWW.FOPOHIO.ORG X 1984 OH TO PERFORM EXTENSIVE BARGAINING ACTIVITIES AND OTHER LABOR-RELATED ACTIVITIES FOR OUR MEMBERS. 7 7 35 0 0 0 0 0 3904770 4146489 16694 22554 592 7692 3922056 4176735 0 0 0 0 2845763 2893685 0 0 0 1107403 1136950 3953166 4030635 -31110 146100 1410400 1569062 12079 12076 1398321 1556986 THE FRATERNAL ORDER OF POLICE OHIO LABOR COUNCIL IS DEDICATED TO THE BETTERMENT OF LAW ENFORCEMENT THROUGH THE REPRESENTATION OF ITS MEMBERS IN COLLECTIVE BARGAINING AND OTHER LABOR RELATED MATTERS. 0 0 TO PERFORM EXTENSIVE BARGAINING ACTIVITIES AND OTHER LABOR-RELATED ACTIVITIES FOR OUR MEMBERS. 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 X GWEN CALLENDER 6142245700 222 EAST TOWN STREET COLUMBUS OH 43215 BRUCE SZILAGY CHAIRMAN 1.00 X X 1850 0 0 MIKE BAMMANN BOARD MEMBER 1.00 X 500 0 0 LISA BEAM BOARD MEMBER 1.00 X 400 0 0 CHRIS HAMBERG BOARD MEMBER 1.00 X 500 0 0 DAN MCCORMICK BOARD MEMBER 1.00 X 1000 0 0 LINDA SHUTTS BOARD MEMBER 1.00 X 500 0 0 DAVID TREND BOARD MEMBER 1.00 X 100 0 0 GWEN CALLENDER EXECUTIVE DIRECTOR 40.00 X 128157 0 0 KAY CREMEANS CHIEF LEGAL COUNSEL 40.00 X 113569 0 0 MICHAEL PIOTROWSKI GENERAL COUNSEL 40.00 X 100331 0 0 DOUG BEHRINGER GENERAL COUNSEL 40.00 X 100208 0 0 447115 0 0 4 0 0 0 0 MEMBERSHIP DUES 900099 4146489 4146489 4146489 7769 7769 14785 0 14785 14785 14785 MISCELLANEOUS 900099 7692 7692 7692 4176735 4154181 0 22554 246575 1943041 17619 564258 122192 240084 23500 2436 128233 144998 91397 85098 23293 997 20279 49166 ADMINISTRATIVE SERVICES 192893 OUSTIDE SERVICES 60402 VEHICLE EXPENSE 40686 DUES & SUBSCRIPTIONS 33305 183 4030635 1129750 1266889 100708 101844 5396 5396 395419 355804 35554 39615 138992 155318 1410400 1569062 12079 12076 12079 12076 X 1398321 1556986 1398321 1556986 1410400 1569062 146100 12565 0 X X 0 1 X 1 0 395419 355804 39615 39615 MUTUAL FUND 155318 F 155318 X 4186864 12565 12565 4174299 2436 2436 4176735 4028199 0 4028199 2436 2436 4030635 PART X, LINE 2: THE OLC ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ITS FINANCIAL STATEMENTS AS REQUIRED UNDER FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION ACCOUNTING. MANAGEMENT DETERMINED THERE WERE NO MATERIAL UNCERTAIN POSITIONS TAKEN BY THE OLC IN ITS TAX RETURNS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS A MEMBERSHIP OF LAW ENFORCEMENT OFFICERS IN THE STATE OF OHIO. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE REPRESENTATIVES TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO ITS FILING. A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE GOVERNING BODY PRIOR TO ITS FILING. THE FORM MAY BE REVIEWED AND CHANGES MAY BE SUGGESTED AS DEEMED NECESSARY. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST ANNUALLY. THE GOVERNING BODY ADDRESSES THOSE CONFLICTS AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD'S PERSONNEL COMMITTEE MEETS AND MAKES RECOMMENDATIONS TO THE BOARD IN REGARDS TO ANY COMPENSATION MATTERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE KEPT ON SITE AND MADE AVAILABLE FOR PUBLIC VIEWING UPON REQUEST. FORM 990, PART XII, LINE 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. THIS METHOD HAS NOT CHANGED FROM PRIOR YEARS. FORM 990, PART XII, LINE 2C NO CHANGE TO THE PROCESS FROM PRIOR YEAR.