2026-07-14T12:38:03+00:00 2025-08-31 135381590 BDO USA 300 SPRUCE ST STE 100 COLUMBUS OH 432151173 990 2024-09-01 311595864 OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4 OHIO 6148904770 6805 OAK CREEK DRIVE COLUMBUS OH 43229 JOSEPH RUGOLA EXECUTIVE DIRECTOR 2026-07-14 true JAKE COOK P01240455 6144883126 2026-07-06 2024 2025-03-06 01:10:19Z JOSEPH RUGOLA 6805 OAK CREEK DRIVE COLUMBUS OH 43229 10322554 false 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. 13 11 50 50 0 720000 450000 9813989 9817703 19651 51415 79 2645 10553719 10321763 438745 375986 0 8061140 7499781 0 0 2577650 2052790 11077535 9928557 -523816 393206 4885339 4908483 2747545 2362758 2137794 2545725 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 28,000 PUBLIC SCHOOL EMPLOYEES IN 470 ACTIVE CHAPTERS IN OHIO. 0 false true true false 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 false false false false true false false false false false false true true true false false true 24 0 true 50 true false false false false true true false false false X 13 11 false false false false true true true true true false true true true true true true true false true true false false X LYNNE E MCGRAW CPA 6148904770 6805 OAK CREEK DRIVE COLUMBUS OH 43229 LOIS CARSON PRESIDENT 20.0 0 X X 13349 0 0 MIKE LANG VICE PRESIDENT 10.0 0 X X 0 0 0 SHIELA DAWKINS-FLINN STATE SECRETARY 10.0 0 X X 0 0 0 BARBARA WARD MEMBER (RET. 9/2024) 5.0 0 X 0 0 0 BEVERLY PAYNE MEMBER 5.0 0 X 0 0 0 DAVIDA RUSSELL MEMBER 5.0 0 X 46800 0 0 DEBORA ADAMS MEMBER 5.0 0 X 0 0 0 JAMES HALLER MEMBER 5.0 0 X 0 0 0 KAREN JONES MEMBER 5.0 0 X 0 0 0 KATHY CHAMBERLAIN MEMBER 5.0 0 X 0 0 0 STEPHANIE WILEY MEMBER 5.0 0 X 0 0 0 SUE WILLIAMS MEMBER 5.0 0 X 0 0 0 TIM WARREN MEMBER 5.0 0 X 0 0 0 TISH JONES MEMBER 5.0 0 X 0 0 0 JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 40.0 8.0 X 240385 0 88435 GARY V MARTIN ASSOCIATE DIRECTOR 40.0 5.0 X 187045 0 57751 JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 40.0 8.0 X 155407 0 72106 LLOYD RAINS REGIONAL DIRECTOR 40.0 0 X 128803 0 86556 MATHEW BANAL STAFF ATTORNEY 40.0 0 X 131713 0 84238 STEVE MYERS REGIONAL DIRECTOR 40.0 0 X 130588 0 85205 THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 40.0 0 X 166461 0 91858 1200551 0 566149 29 false true false 0 450000 450000 MEMBERSHIP DUES 813930 9817703 9817703 0 0 0 0 9817703 52206 52206 0 0 0 791 0 -791 -791 -791 MISCELLANEOUS REVENUE 813930 2645 2645 0 0 0 0 2645 10321763 9820348 0 51415 375986 635569 3919954 727119 1867914 349225 78088 47649 19816 233368 176560 259647 122338 173675 324 77580 135024 AUTO EXPENSES 452316 DISTRICT REBATES 134213 ARBITRATIONS 41770 DUES AND SUBSCRIPTIONS 14531 85891 9928557 1738817 2194709 503289 524168 177996 174804 0 0 216174 73882 2116214 1759788 362571 356426 1019037 1057919 0 0 867455 526575 4885339 4908483 1437437 1428832 19238 16380 0 1290870 917546 2747545 2362758 X 2137794 2545725 2137794 2545725 4885339 4908483 393206 14725 0 X false true false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 516208 500 516208 325000 841208 false OAPSE MAKING A DIFFERENCE PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 993702208 325000 0 true false false Schedule C, Part I-A, Line 1 OAPSE MAKES CONTRIBUTIONS TO OAPSE MAKING A DIFFERENCE 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. 53943 53943 703976 703976 0 385720 271573 114147 972575 784239 188336 356426 RIGHT OF USE ASSETS 483357 DEPOSITS 41738 TRAVEL ADVANCES 1480 526575 Federal Income Taxes ACCRUED SEVERANCE 402241 ACCRUED RETIREMENT BENEFITS 30849 LEASE LIABILITIES 484456 917546 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 2025 AND 2024. 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, 2025 AND 2024, 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, 2025 AND 2024. true FIRE AND FOCUS SCHOLARSHIP FUND 175 S THIRD ST STE 200 COLUMBUS OH 43215 453451107 501(C)(3) 7500 POLITICAL EXPENDITURES POWER TO THE POLLS INC 611 PENNSYLVANIA AVE SE 143 WASHINGTON DC 20003 874630043 501(C)(4) 10000 POLITICAL ACTIVITIES OAPSE MAKING A DIFFERENCE PCE 6805 OAK CREEK DRIVE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 993702208 527 325000 POLITICAL ACTIVITIES 1 2 Schedule I, Part I, Line 1 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 I, Line 2 Procedures for monitoring use of grant funds THE GRANTS AWARDED BY OAPSE DO NOT INCLUDE PERFORMANCE REQUIREMENTS. AS A RESULT, OAPSE DOES NOT MONITOR THEIR USE BY THE RECIPIENT ORGANIZATION. X X false false false JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 225672 0 3500 0 11213 0 41862 0 46573 0 328820 0 0 0 GARY V MARTIN ASSOCIATE DIRECTOR 181253 0 3500 0 2292 0 36337 0 21414 0 244796 0 0 0 MATHEW BANAL STAFF ATTORNEY 124762 0 2000 0 4951 0 24883 0 59355 0 215951 0 0 0 THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 162573 0 2500 0 1388 0 32445 0 59413 0 258319 0 0 0 STEVE MYERS REGIONAL DIRECTOR 126410 0 2500 0 1678 0 25316 0 59889 0 215793 0 0 0 LLOYD RAINS REGIONAL DIRECTOR 124930 0 2500 0 1373 0 25316 0 61240 0 215359 0 0 0 JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 141403 0 3500 0 10504 0 28211 0 43895 0 227513 0 0 0 VEDA RUGOLA SPOUSE OF TREASURER 16000 CONSULTING false Schedule 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, Line 6 Classes of members or stockholders 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, Line 7a Members or stockholders electing members of governing body 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, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 15b Process to establish compensation of other employees COMPENSATION FOR OFFICERS IS APPROVED BY THE EXECUTIVE BOARD BASED ON A REVIEW OF DUTIES PERFORMED. COMPENSATION FOR KEY EMPLOYEES IS ESTABLISHED BASED ON DUTIES PERFORMED AND IN RELATION TO THE ORGANIZATION'S SALARY STRUCTURE. Form 990, Part VI, Line 19 Required documents available to the public ALL GOVERNING DOCUMENTS AND FINANCIAL RECORDS ARE ON FILE AT THE ORGANIZATION'S LOCATION FOR REVIEW BY THE PUBLIC UPON REQUEST. OAPSEAFSCME TURNAROUND OHIO PAC 6805 OAK CREEK DRIVE COLUMBUS OH 43229 204548476 TO SUPPORT POLITICAL ACTIVITIES OH 527 OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4 true OAPSE MAKING A DIFFERENCE PCE 6805 OAK CREEK DRIVE COLUMBUS OH 43229 993702208 TO SUPPORT POLITICAL ACTIVITIES OH 527 OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4 true OAPSE MAKING A DIFFERENCE INC 6805 OAK CREEK DRIVE COLUMBUS OH 43229 465195429 SOLICIT, COLLECT & EXPEND FUNDS TO BE USED FOR COMMUNITY SERVICE PROJECTS OH 501(c)(3) 10 OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4 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 325000 CASH