OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4

EIN: 311595864

COLUMBUS, OH

Total Revenue
$10,553,719
Total Expenses
$11,077,535
Total Assets
$4,885,339
Net Assets
$2,137,794
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1938
Legal Domicile
OH
Principal Officer
JOSEPH RUGOLA
Phone
6148904770
Tax Period
2023-09-01 to 2024-08-31

OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)/AFSCME LOCAL 4, founded in 1938, is a mid-sized nonprofit that reported $10.6M in total revenue in fiscal year 2023.

Mission

OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $720,000
Program Service Revenue $9,813,989
Investment Income $19,651
Other Revenue $79
TOTAL REVENUE $10,553,719

Expense Breakdown

Grants Paid $438,745
Salaries & Benefits $8,061,140
Fundraising Expenses $0
Other Expenses $2,577,650
TOTAL EXPENSES $11,077,535

Year-over-Year Comparison

2023 2022 Change
Revenue $10,553,719 $10,474,908 +0.0%
Expenses $11,077,535 $10,913,118 +0.0%
Net Income $-523,816 $-438,210 +0.2%
Key Indicators
✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
12
Independent Members
10
Employees
56
Volunteers
50

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$335,592
Total Directors
15
$60,919
Key Employees
1
$247,251
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JOSEPH P RUGOLA EXECUTIVE DIRECTOR & TREASURER 40.0
Officer
$235,664 $85,809 $321,473
THOMAS DRABICK DIRECTOR OF LEGAL SERVICES 40.0
Highest
$169,383 $88,393 $257,776
GARY V MARTIN ASSOCIATE DIRECTOR 40.0
Key Emp
$190,615 $56,636 $247,251
JAMES RANDALL WESTON DIRECTOR OF LEGISLATIVE AFFAIR 40.0
Highest
$159,504 $69,684 $229,188
STEVE MYERS REGIONAL DIRECTOR 40.0
Highest
$130,851 $83,819 $214,670
LLOYD RAINS REGIONAL DIRECTOR 40.0
Highest
$130,987 $83,041 $214,028
MATHEW BANAL STAFF ATTORNEY 40.0
Highest
$131,553 $80,773 $212,326
DAVIDA RUSSELL MEMBER (EFF. 1/2024) 5.0
Director
$46,800 $0 $46,800
LOIS CARSON PRESIDENT 40.0
Officer Director
$14,119 $0 $14,119
MIKE LANG VICE PRESIDENT 10.0
Officer Director
$0 $0 $0
SANDRA WHEELER SECRETARY (RET. 12/2023) 10.0
Officer Director
$0 $0 $0
SHEILA DAWKINS-FLINN MEMBER(TO 12/23) 5.0
Director
$0 $0 $0
DEBORA ADAMS MEMBER 5.0
Director
$0 $0 $0
KATHY CHAMBERLAIN MEMBER 5.0
Director
$0 $0 $0
CONNIE MCDONALD MEMBER (TO 9/2023) 5.0
Director
$0 $0 $0
JAMES HALLER MEMBER 5.0
Director
$0 $0 $0
KAREN JONES MEMBER 5.0
Director
$0 $0 $0
TISH JONES MEMBER (EFF. 9/2023) 5.0
Director
$0 $0 $0
BEVERLY PAYNE MEMBER 5.0
Director
$0 $0 $0
BARBARA WARD MEMBER 5.0
Director
$0 $0 $0
STEPHANIE WILEY MEMBER 5.0
Director
$0 $0 $0
SUE WILLIAMS MEMBER 5.0
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $10,553,719 $11,077,535 $4,885,339 $-523,816
2023 $10,474,908 $10,913,118 $5,040,459 $-438,210
2022 $10,767,729 $11,130,577 $4,931,989 $-362,848
2021 $11,321,777 $10,525,037 $6,076,900 $796,740
2020 $11,437,930 $10,791,689 $4,524,475 $646,241
2019 $11,777,284 $11,160,000 $3,582,338 $617,284
2018 $11,715,220 $12,581,837 $2,963,366 $-866,617
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