Ohio Association of Public School Employees (Oapse)afscme Local 4

Nonprofit profile at a glance

EIN
311595864
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6148904770
Rating confidence
Limited

Official website

Reported finances

Revenue
$10,321,763
Expenses
$9,928,557
Assets
$4,908,483
Liabilities
$2,362,758

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • LOIS CARSON (PRESIDENT)
  • MIKE LANG (VICE PRESIDENT)
  • JOSEPH P RUGOLA (EXECUTIVE DIRECTOR & TREASURER)

Highest reported compensation

  • JOSEPH P RUGOLA (EXECUTIVE DIRECTOR & TREASURER): $328,820 total reported compensation
  • THOMAS DRABICK (DIRECTOR OF LEGAL SERVICES): $258,319 total reported compensation
  • GARY V MARTIN (ASSOCIATE DIRECTOR): $244,796 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Oapse is a public sector labor union. They serve as the bargaining agent for primarily non-certified public school employees.

What it reported doing in 2024

Oapse acts as a bargaining agent for approximately 28,000 public school employees in 470 active chapters in Ohio.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 78
  • Accountability: 82
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 3rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.1%; rating input score 91; 21st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 84.6%; rating input score 85; 18th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.8%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 17.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $329K · 21 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.