JOBSOHIO BEVERAGE SYSTEM: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- JOBSOHIO BEVERAGE SYSTEM (EIN 20-1255734)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-14
- IRS object ID
- 201400459349302325
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-14T14:43:28-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 191 West Nationwide Blvd Ste 500 | AddressLine1 |
| City | Columbus | City |
| State | OH | State |
| ZIP Code | 432152568 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201255734 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JobsOhio Beverage System | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % KEVIN A GIANGOLA SECRETARY | InCareOfName |
| Name Control | JOBS | NameControl |
| Phone | 6142246446 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 South High Street | AddressLine1 |
| Address Line2 | Suite 1500 | AddressLine2 |
| City | Columbus | City |
| State | OH | State |
| ZIP Code | 432156104 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John Minor | Name |
| Title | President | Title |
| Phone | 6142246446 | Phone |
| Date Signed | 2014-02-10 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6142492300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | John Minor | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 South High St Suite 1500 | AddressLine1 |
| City | Columbus | City |
| State | OH | State |
| ZIP Code | 432156104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 363507446 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | To lessen the burdens of government of the state of Ohio by carrying on job creation activities, providing grants to JobsOhio and carrying out the functions of Chapter 4313, Ohio Revised Code. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4 | TotalNbrEmployees |
| Total Nbr Volunteers | 3 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 11318539 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3098756 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 875 | InvestmentIncomePriorYear |
| Investment Income Current Year | 12949 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 153694670 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 11319414 | TotalRevenuePriorYear |
| Total Revenue Current Year | 156806375 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 7265750 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 187258351 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 712570 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 357647 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1486134 | OtherExpensePriorYear |
| Other Expenses Current Year | 99989523 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9464454 | TotalExpensesPriorYear |
| Total Expenses Current Year | 287605521 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1854960 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -130799146 | RevenuesLessExpensesCY |
| Total Assets BOY | 3181005 | TotalAssetsBOY |
| Total Assets EOY | 1508750612 | TotalAssetsEOY |
| Total Liabilities BOY | 1061328 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1637430081 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2119677 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -128679469 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | To lessen the burdens of government of the state of Ohio by carrying on job creation activities, providing grants to JobsOhio, and carrying out the functions of Chapter 4313, Ohio Revised Code. | MissionDescription |
| Significant New Program Services | true | SignificantNewProgramServices |
| Significant Change | true | SignificantChange |
| Expense | 65878929 | Expense |
| Revenue | 153694670 | Revenue |
| Description | Operation of spirituous liquor franchise to lessen the burdens of government. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 187258351 | Expense |
| Grants | 187258351 | Grants |
| Description | Restrictive Grants JobsOhio: Restrictive grants to JobsOhio to support JobsOhio's economic development activities. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2500147 | Expense |
| Description | Advertising and Promotion: Provide professional sales and marketing services to the Ohio Department of Development (now the Ohio Development Services Agency) in support of its economic development activities. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 255637427 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | true | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | true | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | true | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 10 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 4 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | true | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | true | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KEVIN A GIANGOLA SECRETARY | NamePerson |
| Telephone Number | 6142246446 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TREASURER 41 S HIGH ST | AddressLine1 |
| City | Columbus | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| John Minor | ||||||||
| Executive Director | 1.0 | 40.0 | X | X | 0 | 223109 | 8108 | |
| James A Boland | ||||||||
| Chairperson of the Board | 1.0 | 1.0 | X | X | 0 | 0 | 0 | |
| Kevin A Giangola | ||||||||
| Secretary and Treasurer | 1.0 | 40.0 | X | X | 0 | 121607 | 3646 | |
| Betty Montgomery | ||||||||
| Board Member | 1.0 | X | 0 | 0 | 0 | |||
| David Wilhelm | ||||||||
| Board Member | 1.0 | X | 0 | 0 | 0 | |||
| Mark Kvamme | ||||||||
| Chairperson of the Board | 1.0 | 40.0 | X | X | 0 | 0 | 0 | |
| Kristi Tanner | ||||||||
| Secretary and Treasurer | 1.0 | 40.0 | X | X | 0 | 166270 | 433 | |
| Joe Hamrock | ||||||||
| Board Member | 1.0 | X | 0 | 0 | 0 | |||
| Edward Burghard | ||||||||
| Executive Director | 1.0 | X | 23041 | 0 | 0 | |||
| Marlon J Cheatham | ||||||||
| Marketing Director | 40.0 | 136955 | 0 | 37632 | X | |||
| Kristina K Clouse | ||||||||
| Director of Project Mgmt Team | 40.0 | 112743 | 0 | 25167 | X | |||
| Matthew J Cybulski | ||||||||
| Project Manager | 40.0 | 106028 | 0 | 5665 | X | |||
| Nathan Green | ||||||||
| Senior Project Manager | 40.0 | 117520 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 496287 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 510986 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 80651 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Fechtor Advertising | |||||
| 145 North High Street Ste 500 | COLUMBUS | OH | 43215 | Advertising | 1378281 |
| Blue City Studios | |||||
| 1665 Saunders | WOOSTER | OH | 44691 | Software | 206538 |
| Wired Campaigns LLC | |||||
| 449 Easton Way 2nd Fl | COLUMBUS | OH | 43219 | Advertise/Promotion | 104979 |
| Salesforcecom | |||||
| PO Box 203141 | DALLAS | TX | 75320 | Software | 158889 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Government Grants | 2828756 | GovernmentGrants |
| All Other Contributions | 270000 | AllOtherContributions |
| Total Contributions | 3098756 | TotalContributions |
| Total Program Service Revenue | 0 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12949 | TotalRevenueColumn |
| Exclusion | $12,949 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 360395741 | GrossSalesOfInventory |
| Cost Of Goods Sold | 206701071 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 153694670 | TotalRevenueColumn |
| Related Or Exempt Function Income | 153694670 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 156806375 | TotalRevenueColumn |
| Related Or Exempt Function Income | 153694670 | RelatedOrExemptFunctionIncome |
| Exclusion | $12,949 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 187258351 | Total |
| Program Services | 187258351 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 268990 | Total |
| Program Services | 268990 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36023 | Total |
| Program Services | 36023 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33133 | Total |
| Program Services | 33133 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19501 | Total |
| Program Services | 19501 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165748 | Total |
| Program Services | 165748 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62485 | Total |
| Management And General | 62485 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 705012 | Total |
| Management And General | 705012 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 496009 | Total |
| Program Services | 493474 | ProgramServices |
| Management And General | 2535 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1361587 | Total |
| Program Services | 1361587 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32907 | Total |
| Management And General | 32907 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 311093 | Total |
| Program Services | 290952 | ProgramServices |
| Management And General | 20141 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5000 | Total |
| Program Services | 5000 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23782695 | Total |
| Management And General | 23782695 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23288712 | Total |
| Program Services | 22998734 | ProgramServices |
| Management And General | 289978 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91603 | Total |
| Program Services | 91603 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| COMMISSION EXPENSE | 19573325 | 19573325 | |
| LIQUOR GALLONAGE TAX | 16681574 | 16681574 | |
| VOLUNTARY GRANT REPAYMENT | 6961261 | 6961261 | |
| SERVICE FEES | 6351300 | 6351300 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119212 | Total |
| Program Services | 8132 | ProgramServices |
| Management And General | 111080 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287605521 | Total |
| Program Services | 255637427 | ProgramServices |
| Management And General | 31968094 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2834091 | BOY |
| EOY | 32847595 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 53901191 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 304362 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21105 | BOY |
| EOY | 415078 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 50659701 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21447 | BOY |
| EOY | 3508307 | EOY |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1367418740 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3181005 | BOY |
| EOY | 1508750612 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 130976 | BOY |
| EOY | 42885068 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 930352 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 471599462 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1122531589 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 413962 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1061328 | BOY |
| EOY | 1637430081 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2119677 | BOY |
| EOY | -128679469 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2119677 | BOY |
| EOY | -128679469 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3181005 | BOY |
| EOY | 1508750612 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -130799146 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3454233 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2917349 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3171655 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11318539 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3098756 | CurrentTaxYear |
| Total | 23960532 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 360395741 | CurrentTaxYear |
| Total | 360395741 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3454233 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2917349 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3171655 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11318539 | CurrentTaxYearMinus1Year |
| Current Tax Year | 363494497 | CurrentTaxYear |
| Total | 384356273 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 384356273 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 15296 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus2 Years | 2 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 875 | CurrentTaxYearMinus1Year |
| Current Tax Year | 12949 | CurrentTaxYear |
| Total | 29122 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 15296 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus2 Years | 2 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 875 | CurrentTaxYearMinus1Year |
| Current Tax Year | 12949 | CurrentTaxYear |
| Total | 29122 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3469529 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2917349 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3171657 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11319414 | CurrentTaxYearMinus1Year |
| Current Tax Year | 363507446 | CurrentTaxYear |
| Total | 384385395 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99992 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.00000 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00008 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00000 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Current Year Minus4 Years | CurrentYearMinus4Years | |
| Land | Land | |
| Buildings | Buildings | |
| Leasehold Improvements | LeaseholdImprovements | |
| Equipment | Equipment | |
| Other Land Buildings | OtherLandBuildings | |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO JOBSOHIO | Description |
| Amount | $413,962 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 413962 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 360395741 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 360395741 | RevenueSubtotal |
| Other Revenues Not Included | -203589366 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -203589366 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 156806375 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 491194887 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 203589366 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 203589366 | ExpensesNotRptdF990 |
| Expenses Subtotal | 287605521 | ExpensesSubtotal |
| Total Expenses Per Form990 | 287605521 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 4b | Reported in Nonoperating revenues (expenses) net in audited financial statements: Government Grants 2,828,756 Other Contributions 270,000 Other Investment Income 12,949 Reported as Cost of Sale in audited financial statements (206,701,071) ----------- Total (203,589,366) =========== |
| Part XII, Line 2d | Reported in Nonoperating revenues (expenses) net in audited financial statements: Government Grants (2,828,756) Other Contributions (270,000) Other Investment Income (12,949) Reported as Cost of Sale in audited financial statements 206,701,071 ----------- Total 203,589,366 =========== |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | Address Line2AddressUS/AddressLine2 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|---|
| JobsOhio | |||||||||
| 41 South High Street | Suite 1500 | Columbus | OH | 43215 | 452798687 | 501(c)(4) | 187178930 | Cash | Economic Development |
| Ohio Economic Development Association | |||||||||
| 17 South High Street | Columbus | OH | 43215 | 202105810 | 501(c)(6) | 79421 | cash | Economic Development | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of Other Organizations | 2 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE I, PART I, LINE 2 | Identifier |
| Explanation | GRANTS ISSUED BY JOBS DURING THE TAX YEAR WERE ISSUED TO JOBSOHIO AND RESTRICTED TO USE FOR THE LAWFUL PURPOSES FOR WHICH JOBSOHIO WAS ESTABLISHED: PROMOTION OF ECONOMIC DEVELOPMENT, JOB CREATION, JOB RETENTION, JOB TRAINING, AND THE RECRUITMENT OF BUSINESS TO THE STATE OF OHIO. TWO OF THE THREE MEMBERS OF THE JOBS BOARD OF DIRECTORS ARE OFFICERS OF JOBSOHIO AND ARE IN A POSITION TO CONSTANTLY MONITOR THE USE OF GRANT FUNDS BY JOBSOHIO. IN ADDITION, ACCOUNTING STAFF PERFORMING WORK ON BEHALF OF JOBS WORK WITH JOBSOHIO ACCOUNTING STAFF AND ARE IN A POSITION TO CONTINUALLY EVALUATE COMPLIANCE BY JOBSOHIO WITH THE RESTRICTIONS APPLICABLE TO THE GRANTS AT ISSUE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| John Minor | ||||||||||||||
| Executive Director | 0 | 223109 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8171 | 0 | 231280 | 0 | 0 |
| Marlon J Cheatham | ||||||||||||||
| Marketing Director | 136955 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37700 | 0 | 174655 | 0 | 0 | 0 |
| Kristi Tanner | ||||||||||||||
| Secretary and Treasurer | 0 | 166270 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 466 | 0 | 166736 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JobsOhio Beverage System on behalf of Ohio | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 201255734 | IssuerEIN |
| CUSIP Number | 47770VAK6 | CUSIPNumber |
| Date Issued | 2013-02-01 | DateIssued |
| Issue Price | 464453357 | IssuePrice |
| Description Of Purpose | Economic Development | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | true | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 0 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 464453357 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 163462028 | RefundingEscrow |
| Issuance Costs From Proceeds | 1530754 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 11542929 | CapitalExpenditures |
| Other Spent Proceeds | 0 | OtherSpentProceeds |
| Amount Unspent | 241808 | AmountUnspent |
| Year Of Subst Completion | 2017 | YearOfSubstCompletion |
| Current Refunding | true | CurrentRefunding |
| Advance Refunding | true | AdvanceRefunding |
| Final Allocation Made | false | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 1.00000 | PrcntgePrvtBusinessUseByOthers |
| Total Private Business Use | 1.00000 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Remedial Action Taken | false | RemedialActionTaken |
| Non Qualified Bond Remed Procdrs | true | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | true | RebateNotDueYet |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested | true | GrossProceedsInvested |
| Written Proc To Monitor Reqs | true | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | true | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Jobs Ohio Beverage System, on behalf of the State of Ohio | Identifier |
| Return Reference | Part II Line 3 | ReturnReference |
| Explanation | The proceeds of the bonds are financing numerous projects, the last of which is expected to be completed by June 30, 2017. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part III, Lines 2 and 3 | JobsOhio Beverage System (JOBS) underwent a fundamental change in its business model in 2013. On February 1, 2013, JOBS entered into a Franchise and Transfer Agreement (Transfer Agreement) with JobsOhio, the Ohio Department of Commerce, Division of Liquor Control, and the Ohio Office of Budget and Management, under which JOBS purchased from the State a 25-year exclusive franchise for the sale of spirituous liquor throughout the state of Ohio. Pursuant to the Transfer Agreement, JOBS receives all gross revenue from the distribution, merchandising, and sale of spirituous liquor in the state of Ohio. In addition, certain assets of the existing State liquor enterprise were transferred to JOBS. Under the terms of the Transfer Agreement, the State retained certain statutory, merchandising, and regulatory functions with respect to the sale of spirituous liquor. In return, JOBS paid to the State total consideration of approximately $1,415,000,000 and committed to deferred payments to the State based upon profits from the sale of spirituous liquor by JOBS. JOBS also contemporaneously contracted with the Ohio Department of Commerce for the continued operation and management of the liquor enterprise under an Operations Services Agreement (Services Agreement). To finance the franchise purchase, JOBS issued $1,510,685,000 of special obligation revenue bonds on February 1,2013. |
| Form 990, Part VI, Line 2 | Mark Kvamme , a Director and Chairman of the Board of JOBS, and Kristi Tanner, a Director and Secretary/Treasurer of JOBS, were simultaneously employed by JobsOhio, Mr. Kvamme as a Director, President and Chief Investment Officer and Ms. Tanner as a Managing Director, a key employee. John Minor, a Director and Executive Director of JOBS, and Kevin Giangola, a Director and Secretary/Treasurer of JOBS, were simultaneously employed by JobsOhio, Mr. Minor as Director, President and Chief Investment Officer, and Mr. Giangola as Chief Financial Officer. Form 990, Part VI, Line 4 Amendments to the Articles of Incorporation of the JobsOhio Beverage System (then known as the Ohio Business Development Coalition), were filed with the Ohio Secretary of State on January 11, 2013. These amendments effected the following changes to the Articles of Incorporation: Article III, Purposes, was amended to limit the activities of the Corporation to specified purposes, primarily comprised of accepting the transfer of an enterprise acquisition project, operating the project as specified in the amended Article, expending the proceeds of the financing of the project, and making grants to JobsOhio. Article VI, Board of Directors, added to the Articles provisions addressing: Authority of the Board; Number, election, and removal of directors; Conflicts of interest; Required votes; Independent directors; and Separateness of the Corporation. Article VII, Private Foundation Provisions, added to the Articles provisions to apply in the event the Corporation is ever classified as a private foundation under Section 509(a) of the Code. Article VIII, Dissolution, amends existing dissolution provisions by addressing with greater specificity the circumstances under which dissolution of the Corporation might occur, procedures upon dissolution, and distribution of assets. Article IX, Miscellaneous, adds to the Articles specifications as to the effective date of amendments and the authority of the member to amend the Articles. Form 990, Part VI, Lines 6 and 7a As specified in the Articles of Incorporation, JOBS is a membership organization. The sole member of the corporation is JobsOhio, a non-profit corporation formed under Chapters 1702 and 187 of the Ohio Revised Code. JobsOhio is a 501(c)(4) organization formed to promote economic development, job creation, job retention, job training, and the recruitment of business to the state of Ohio. Form 990, Part VI, Line 9 Mark Kvamme 448 West Nationwide Boulevard Columbus, OH 43215 Joe Hamrock 801 East 86th Avenue Merrillville, IN 46410 Edward Burghard 6669 Miami Woods Dr. Loveland, OH 45140 David Wilhelm 0 East Circle Drive, Suite 143 Athens, OH 45701 |
| Form 990, Part VI, Line 11b | THE FORM 990 IS SUBMITTED TO THE SECRETARY AND TREASURER FOR REVIEW. SUBSEQUENT TO HIS APPROVAL, IT IS SUBMITTED TO THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL. COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN. ADDITIONALLY, JOBSOHIO EMPLOYS KPMG TO REVIEW THE RETURN AND PROVIDE GUIDANCE IN IDENTIFYING ERRORS IN THE RETURN SUBMISSION AND FEEDBACK ON QUANTITATIVE AND QUALITATIVE RESPONSES. |
| Form 990, Part VI, Line 12c | ANNUAL DISCLOSURE: ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; AND, UNDERSTANDS THAT THE CORPORATION IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERIODIC REVIEWS: TO ENSURE THAT THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH ITS NONPROFIT PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1.WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULT OF ARM'S LENGTH BARGAINING. 2.WHETHER PARTNERSHIP AND JOINT VENTURE ARRANGEMENTS OF THE CORPORATION CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER THE CORPORATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. 3.WHETHER AGREEMENTS WITH VENDORS, SERVICE PROVIDERS AND OTHER THIRD PARTIES FURTHER THE CORPORATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETINGS WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF NO CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON MAY PARTICIPATE IN A DISCUSSION OF AND VOTE ON THE TRANSACTION OR ARRANGEMENT IN QUESTION. IF A CONFLICT OF INTEREST DOES EXIST, THE PROCEDURES DETAILED BELOW SHALL BE FOLLOWED. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: 1.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. 2.THE CHAIRMAN OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3.AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4.IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. |
| Form 990, Part VI, Line 19 | THE CORPORATION'S ARTICLES OF INCORPORATION ARE FILED WITH THE OFFICE OF THE OHIO SECRETARY OF STATE AND ARE A MATTER OF PUBLIC RECORD AVAILABLE ONLINE. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 24c Payments received from the State after July 5, 2011 include $6,961,000 net of deferred revenues, in grants and support for marketing and economic development. As of June 30, JOBS voluntarily returned to the State all support and grant funds provided by the State since July 5, 2011, the day on which JobsOhio was incorporated. The total amount returned to the State was $7,200,000. |
| Form 990, Part IX, Line 11c | Part IX, Line 11c, Accounting, comprises expenses incurred for accounting services; auditing; and payments to a public accounting firm for technical assistance and consulting services in the development and implementation of an accounting system to support accounting and financial reporting functions of the liquor enterprise by JobsOhio Beverage System. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JobsOhio | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 S High Street Suite 1500 | AddressLine1 |
| City | Columbus | City |
| State | OH | State |
| ZIP Code | 432156104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452798687 | EIN |
| Primary Activities | Econ Develop | PrimaryActivities |
| Legal Domicile State | OH | LegalDomicileState |
| Exempt Code Section | 501(c)(4) | ExemptCodeSection |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | true | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| JobsOhio | ||
| b | 187178930 | cash |
| JobsOhio | ||
| k | 80578 | cost |
| JobsOhio | ||
| m | 578645 | cash |