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    <ReturnTs>2024-01-02T14:26:06-05:00</ReturnTs>
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        <BusinessNameLine1Txt>CAMBRIDGE FINANCIAL &amp; TAX ADVISORS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>830 E Johnstown Rd Ste A</AddressLine1Txt>
        <CityNm>Columbus</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43230</ZIPCd>
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    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
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        <AddressLine1Txt>1638 Minturn Dr</AddressLine1Txt>
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        <ZIPCd>43054</ZIPCd>
      </USAddress>
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      <PersonNm>Suzanne R Penny</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6143271949</PhoneNum>
      <SignatureDt>2024-01-02</SignatureDt>
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      <PreparerPersonNm>Joseph Baumann</PreparerPersonNm>
      <PTIN>P00129393</PTIN>
      <PhoneNum>6144140600</PhoneNum>
      <PreparationDt>2024-01-02</PreparationDt>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <PrincipalOfficerNm>Suzanne Penny</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1638 Minturn Dr</AddressLine1Txt>
        <CityNm>New Albany</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43054</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>465107</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <WebsiteAddressTxt>www.GMLEA,com</WebsiteAddressTxt>
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      <FormationYr>1956</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To collectively bargain labor rights and working conditions.</ActivityOrMissionDesc>
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      <TotalEmployeeCnt>3</TotalEmployeeCnt>
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      <PYContributionsGrantsAmt>34862</PYContributionsGrantsAmt>
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      <MissionDesc>To collectively bargain labor rights and working conditions.</MissionDesc>
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      <Desc>Membership- GMLEA holds events each year to increase member activity and awareness. These events encourage all members to become more aware and involved in local union activities.Scholarships- Each year, GMLEA gives scholarships to Groveport Madison students who are majoring in education to pay for their tuition. This year, two students aided from these scholarships. District Outreach- GMLEA purchases books for all incoming kindergarten students to help get them excited about beginning the school year. This benefits approximately 500 students.</Desc>
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      <CreditCounselingInd>false</CreditCounselingInd>
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      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
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      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
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      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
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      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
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      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
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      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
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      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
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      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
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      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>true</LocalChaptersInd>
      <PoliciesReferenceChaptersInd>true</PoliciesReferenceChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
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      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <WrittenPolicyOrProcedureInd>false</WrittenPolicyOrProcedureInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Suzanne R Penny</PersonNm>
        <PhoneNum>6143271949</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1638 Minturn Dr</AddressLine1Txt>
          <CityNm>New Albany</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43054</ZIPCd>
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        <PersonNm>Joy Bock</PersonNm>
        <TitleTxt>President</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Theresa Foster</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>429678</MembershipDuesAmt>
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        <RelatedOrExemptFuncIncomeAmt>1</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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        <ProgramServicesAmt>29630</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
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        <ProgramServicesAmt>2800</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>2447</TotalAmt>
        <ProgramServicesAmt>2447</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>6101</TotalAmt>
        <ProgramServicesAmt>6101</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
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        <ProgramServicesAmt>1111</ProgramServicesAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>13077</TotalAmt>
        <ProgramServicesAmt>13077</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <OtherExpensesGrp>
        <Desc>Ohio Education Assoc Dues</Desc>
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        <ProgramServicesAmt>351378</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Scholarships</Desc>
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        <ProgramServicesAmt>3520</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>New Teacher Expenses</Desc>
        <TotalAmt>5171</TotalAmt>
        <ProgramServicesAmt>5171</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Professional Fees GMLEA</Desc>
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        <ProgramServicesAmt>9756</ProgramServicesAmt>
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        <ProgramServicesAmt>-21497</ProgramServicesAmt>
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        <ProgramServicesAmt>421795</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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        <EOYAmt>0</EOYAmt>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>06- Form 990, Part VI, Line 6- GMLEA has 445 voting members in the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>07- Form 990, Pg 6, Part VVI, Line 7a- The members of GMLEA have the right to nominate and elect the persons to serve as officers of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>08- Form 990, Pg 6, Part VI, Line 7b- GMLEA members have the right to approve any decisions made by the governing body of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Committee meeting documentation Part VI line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>10- Form 990, Pg 6, Part VI, Line 8b- The GMLEA secretary takes copious notes of all actions of the governing body and any sub-committees formed to act on behalf of the governing body.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>12- Form 990, Page 6, Part VI, Line 11- GMLEA provides a copy for any member to review the 990 before its filed with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>14- Form 990, Pg 6, Part VI, Line 12C- GMLEA on a quarterly basis reviews any and all instances for compliance with the conflict of interest policy in connection with its members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>15- Form 990, Page 6, Part VI, Lines 15a- The GMLEA finance committee uses comparable pay scales with other local member teacher organized associations, to determine the appropriate compensation amounts for the GMLEA president officials.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>16- Form 990, Page 6, Part VI, Lines 15b- The GMLEA finance committee uses comparable pay scales with other local member teacher organized associations, to determine the appropriate compensation amounts for the GMLEA officers, exceot for the president which was detailed under Section 15.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>18- Form 990, Pg 6, Part VI, Line 19- GMLEA makes available forms 990 and 990-T, to the public upon request to the governing board.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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