2025-07-15T08:39:18-05:00 2024-08-31 BDO USA 300 SPRUCE ST STE 100 COLUMBUS OH 43215 990 2023-09-01 311595864 OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 % LYNNE E MCGRAW CPA OHIO 6148904770 6805 OAK CREEK DRIVE COLUMBUS OH 43229 JOSEPH RUGOLA EXECUTIVE DIRECTOR 6148904770 2025-07-14 true true Jacob Cook P01240455 6144883126 2023 2025-03-06 01:10:19Z JOSEPH RUGOLA 6805 OAK CREEK DRIVE COLUMBUS OH 43229 10577285 false 1381 X WWW.OAPSE.ORG X 1938 OH OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES. 12 10 56 50 0 0 610000 720000 9867488 9813989 -3529 19651 949 79 10474908 10553719 321370 438745 0 0 8491611 8061140 0 0 0 2100137 2577650 10913118 11077535 -438210 -523816 5040459 4885339 2391895 2747545 2648564 2137794 OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES. false false OAPSE ACTS AS A BARGAINING AGENT FOR APPROXIMATELY 29,000 PUBLIC SCHOOL EMPLOYEES IN 480 ACTIVE CHAPTERS IN OHIO. false true true true false false false false false true false false true true true false true false false false false false false false false false true false true false false false false true false false false false false false true true true false true 27 0 true 56 true false false false false true true false false false X 12 10 false false false false true true true true true false true true true true true true true false true true false X LYNNE E MCGRAW CPA 6148904770 6805 OAK CREEK DRIVE COLUMBUS OH 43229 JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 40.0 15.5 X 235664 0 85809 THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 40.0 0.0 X 169383 0 88393 GARY V MARTIN ASSOCIATE DIRECTOR 40.0 10.0 X 190615 0 56636 JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 40.0 15.0 X 159504 0 69684 STEVE MYERS REGIONAL DIRECTOR 40.0 0.0 X 130851 0 83819 LLOYD RAINS REGIONAL DIRECTOR 40.0 0.0 X 130987 0 83041 MATHEW BANAL STAFF ATTORNEY 40.0 0.0 X 131553 0 80773 DAVIDA RUSSELL MEMBER (EFF. 1/2024) 5.0 0.0 X 46800 0 0 LOIS CARSON PRESIDENT 40.0 0.0 X X 14119 0 0 MIKE LANG VICE PRESIDENT 10.0 0.0 X X 0 0 0 SANDRA WHEELER SECRETARY (RET. 12/2023) 10.0 0.0 X X 0 0 0 SHEILA DAWKINS-FLINN MEMBER(TO 12/23) 5.0 0.5 X 0 0 0 DEBORA ADAMS MEMBER 5.0 0.0 X 0 0 0 KATHY CHAMBERLAIN MEMBER 5.0 0.0 X 0 0 0 CONNIE MCDONALD MEMBER (TO 9/2023) 5.0 0.0 X 0 0 0 JAMES HALLER MEMBER 5.0 0.0 X 0 0 0 KAREN JONES MEMBER 5.0 0.0 X 0 0 0 TISH JONES MEMBER (EFF. 9/2023) 5.0 0.0 X 0 0 0 BEVERLY PAYNE MEMBER 5.0 0.0 X 0 0 0 BARBARA WARD MEMBER 5.0 0.0 X 0 0 0 STEPHANIE WILEY MEMBER 5.0 0.0 X 0 0 0 SUE WILLIAMS MEMBER 5.0 0.0 X 0 0 0 1209476 0 548155 33 false true false 0 720000 720000 MEMBERSHIP DUES 813930 9813989 9813989 9813989 10218 10218 0 0 0 0 0 32999 23566 9433 9433 9433 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 813930 79 79 79 10553719 9814068 19651 438745 0 0 0 582073 0 4327584 802589 1967551 381343 0 7407 34210 0 0 0 68495 19783 206190 172338 0 258187 188781 0 628137 494 0 78357 131768 AUTO EXPENSES 496244 DISTRICT REBATES 132765 DUES AND SUBSCRIPTIONS 53518 ARBITRATIONS 36193 64783 11077535 3587538 1738817 0 503289 0 0 162530 177996 0 0 0 0 0 0 0 0 248195 216174 2058308 1695737 438927 362571 0 1019037 0 0 0 0 0 0 603269 867455 5040459 4885339 1362936 1437437 0 0 31928 19238 0 0 0 0 0 0 466996 759186 103291 92264 426744 439420 2391895 2747545 X 2648564 2137794 0 0 2648564 2137794 5040459 4885339 -523816 13046 X false true X false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 261723 500 261723 399346 661069 false SEE PART IV 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204502043 399246 0 SEE PART IV 6805 OAK CREEK DRIVE COLUMBUS OH 43229 993702208 100 0 true false false SCHEDULE C, PART I-A, LINE 1: OAPSE MAKES CONTRIBUTIONS TO OAPSE/AFSCME TURNAROUND OHIO PCE, A SECTION 527 ORGANIZATION. IN ADDITION, OAPSE COMPENSATES INDIVIDUALS AND COORDINATES VOLUNTEER EFFORTS TO PROMOTE CERTAIN POLITICAL CANDIDATES AND BALLOT INITIATIVES. SCHEDULE C, PART I-C, LINE 4: OAPSE DOES NOT FILE A FORM 1120-POL BECAUSE THE ASSETS USED TO MAKE DONATIONS TO POLITICAL ORGANIZATIONS ARE KEPT IN A SEGREGATED, NON-INTEREST BEARING ACCOUNT. SCHEDULE C, PART I-C, LINE 5: NAME: OAPSE/AFSCME TURNAROUND OHIO PCE EIN: 20-4502043 NAME: OAPSE MAKING A DIFFERENCE PCE EIN: 99-3702208 53943 53943 703976 703976 0 346113 252088 94025 954276 739673 214603 362571 RIGHT OF USE ASSETS 849169 TRAVEL ADVANCES 11105 DEPOSITS 7181 867455 0 ACCRUED SEVERANCE 407053 ACCRUED RETIREMENT BENEFITS 32367 439420 X SCHEDULE D, PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C)(5) - ORGANIZATIONS, 527 - POLITICAL ORGANIZATIONS OR 501(C)(3) - EXEMPT PURPOSES OF THE INTERNAL REVENUE CODE, EXCEPT FOR ANY UNRELATED BUSINESS INCOME AS DEFINED IN THE CODE. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED AUGUST 31, 2024 AND 2023. ACCORDINGLY, NO PROVISIONS FOR FEDERAL, STATE OR LOCAL INCOME TAXES ARE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF THE FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF AUGUST 31, 2024 AND 2023, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING INCOME TAX EXEMPT ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS CURRENT BASED ON CURRENT FACTS AND CIRCUMSTANCES. IT IS THE POLICY OF THE ORGANIZATION TO INCLUDE PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES IN OPERATING EXPENSES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEARS ENDED AUGUST 31, 2024 AND 2023. true OAPSEAFSCME TURNAROUND OHIO PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204502043 527 399246 SEE PART IV EDUCATION OHIO ACTION FUND 35 E GAY ST STE 502 COLUMBUS OH 43215 923434222 501(c)(4) 25000 SEE PART IV 0 2 SCHEDULE I, PART I: THE MONIES GIVEN TO THESE ORGANIZATIONS WERE PURELY A CONTRIBUTION. THEREFORE, NO MONITORING PROCEDURES WERE PUT IN PLACE OVER THESE CONTRIBUTION MONIES. SCHEDULE I, PART II: NAME OF ORGANIZATION OR GOVERNMENT: OAPSE AFSCME TURNAROUND OHIO PCE PURPOSE OF GRANT: POLITICAL EXPENDITURES NAME OF ORGANIZATION OR GOVERNMENT: EDUCATION OHIO ACTION FUND PURPOSE OF GRANT: POLITICAL EXPENDITURES X X false false false JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 235664 0 0 0 0 0 41657 0 44152 0 321473 0 0 0 THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 169383 0 0 0 0 0 32445 0 55948 0 257776 0 0 0 GARY V MARTIN ASSOCIATE DIRECTOR 190615 0 0 0 0 0 36337 0 20299 0 247251 0 0 0 JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 159504 0 0 0 0 0 28211 0 41473 0 229188 0 0 0 STEVE MYERS REGIONAL DIRECTOR 130851 0 0 0 0 0 25316 0 58503 0 214670 0 0 0 LLOYD RAINS REGIONAL DIRECTOR 130987 0 0 0 0 0 25316 0 57725 0 214028 0 0 0 MATHEW BANAL STAFF ATTORNEY 131553 0 0 0 0 0 24883 0 55890 0 212326 0 0 0 VEDA RUGOLA SPOUSE OF TREASURER 46000 CONSULTING false SCH L, PART IV: (A) NAME OF PERSON: VEDA RUGOLA (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: SPOUSE OF TREASURER/EXECUTIVE DIRECTOR, JOSEPH RUGOLA (D) DESCRIPTION OF TRANSACTION: CONSULTING FEES FORM 990, PART VI, SECTION A, LINE 6: OAPSE CURRENTLY MAINTAINS THE FOLLOWING 3 LEVELS OF MEMBERSHIP: 1. ACTIVE VOTING MEMBERS - PAY FULL DUES AT ESTABLISHED DUE RATES. 2. FAIR SHARE FEE PAYERS - ARE NON VOTING MEMBERS AND NOT ELIGIBLE TO RUN FOR OFFICE BUT DUES OWED ARE AT THE SAME RATE AS ACTIVE VOTING MEMBERS. 3. EMPLOYEES OF THE UNION - ARE NON VOTING MEMBERS, DUES OWED ARE AT THE SAME RATE AS ACTIVE VOTING MEMBERS AND THESE MEMBERS ARE NOT ELIGIBLE TO RUN FOR OFFICE, EXCEPT FOR THE EXECUTIVE DIRECTOR WHO SERVES AS BOARD TREASURER PER THE CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7A: OAPSE'S GOVERNING BODY IS ITS EXECUTIVE BOARD. THE BOARD CONSISTS OF A REPRESENTATIVE AND AN ALTERNATIVE FROM EACH OF OAPSE'S 10 DISTRICTS, A PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER. ALL MEMBERS, EXCEPT FOR THE TREASURER POSITION, ARE ELECTED BY THE MEMBERSHIP. PER THE CONSTITUTION, THE EXECUTIVE DIRECTOR HOLDS THE POSITION OF TREASURER. FORM 990, PART VI, SECTION A, LINE 7B: OAPSE HOLDS A BIENNIAL CONSTITUTIONAL CONVENTION. AT THIS TIME, PROPOSED CHANGES TO THE CONSTITUTION MAY BE SUBMITTED AND VOTED UPON BY THE DELEGATES TO THE CONVENTION. THIS IS THE ONLY WAY CHANGES CAN BE MADE TO THE CONSTITUTION. FORM 990, PART VI, SECTION B, LINE 11: FORM 990 IS DISTRIBUTED VIA EMAIL TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C: OAPSE DISTRIBUTES A COPY OF THE CONFLICT OF INTEREST POLICY TO MANAGEMENT AND MEMBERS OF THE EXECUTIVE BOARD ANNUALLY. THEY ARE ASKED TO REVIEW THE POLICY AND THEN SIGN A STATEMENT CONFIRMING THEY HAVE READ AND UNDERSTOOD THE POLICY AND THAT THEY AGREE TO COMPLY WITH THE POLICY. THEY ARE INSTRUCTED TO DISCLOSE DETAILS OF ANY CONFLICTS THEY MAY HAVE. ANY PERSONS WITH CONFLICTS ARE REFRAINED FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS REGARDING THOSE TRANSACTIONS. SIGNED AND DATED COPIES OF THE STATEMENTS ARE MAINTAINED ON FILE AT THE OAPSE OFFICE. FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE BOARD. IN AUGUST, 2022 HIS CONTRACT WAS REVIEWED AND COMPENSATION WAS ESTABLISHED THROUGH DECEMBER, 2026. FORM 990, PART VI, SECTION C, LINE 19: ALL GOVERNING DOCUMENTS AND FINANCIAL RECORDS ARE ON FILE AT THE ORGANIZATION'S LOCATION FOR REVIEW BY THE PUBLIC UPON REQUEST. OAPSEAFSCME TURNAROUND OHIO PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204502043 SEE PART VII OH 527 N/A SEE PART VII true OAPSEAFSCME TURNAROUND OHIO PAC 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204548476 SEE PART VII OH 527 N/A SEE PART VII true OAPSE MAKING A DIFFERENCE PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 993702208 SEE PART VII OH 527 N/A SEE PART VII true OAPSE MAKING A DIFFERENCE INC 6805 OAK CREEK DRIVE COLUMBUS AE 43229 465195429 SEE PART VII OH 501(c)(3) LINE 10 SEE PART VII true false true true false false false false false false false false false false true true false false false false OAPSEAFSCME TURNAROUND OHIO PCE B 399246 CASH OAPSE MAKING A DIFFERENCE PCE B 100 CASH SCHEDULE R, PART II: NAME OR ORGANIZATION: OAPSE/AFSCME TURNAROUND OHIO PCE PRIMARY ACTIVITY: TO SUPPORT POLITICAL ACTIVITIES DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 NAME OF ORGANIZATION: OAPSE/AFSCME TURNAROUND OHIO PAC PRIMARY ACTIVITY: TO SUPPORT POLITICAL ACTIVITIES DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 NAME OF ORGANIZATION: OAPSE MAKING A DIFFERENCE PCE PRIMARY ACTIVITY: TO SUPPORT POLITICAL ACTIVITIES DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4 NAME OF ORGANIZATION: OAPSE MAKING A DIFFERENCE, INC. PRIMARY ACTIVITY: SOLICIT, COLLECT & EXPEND FUNDS TO BE USED FOR COMMUNITY SERVICE PROJECTS DIRECT CONTROLLING ENTITY: OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4