Civic Intelligence

Ohio Interscholastic Athletic

EIN 31-0897938 • 501(c)3 • Bellefontaine, OH

Profile

To foster high standards of sportsmanship, ethics and integrity among Ohio's athletes and improve the educational aspects of interscholastic athletics by providing professional growth opportunities to administrators and coaches.

1808 County Road 1Bellefontaine, OH 43311

www.ohioiaaa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$12,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

36th percentile

-13%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

62nd percentile

8.7%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Assets

Down

$113,870

Down $41,287 (-27%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$113,870

Down $41,287 (-27%) from 2024

Revenue

Down

$382,278

Down $4,699 (-1.2%) from 2024

Expenses

Up

$428,647

Up $24,061 (+5.9%) from 2024

Net Income

Down

-$46,369

Down $28,760 (-163%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2013: $47,455Net Assets 2013: $47,4552013Assets 2014: $68,032Net Assets 2014: $68,0322014Assets 2015: $88,171Net Assets 2015: $88,1712015Assets 2016: $106,103Liabilities 2016: $0Net Assets 2016: $106,1032016Assets 2017: $107,590Liabilities 2017: $0Net Assets 2017: $107,5902017Assets 2018: $130,233Liabilities 2018: $0Net Assets 2018: $130,2332018Assets 2019: $132,040Liabilities 2019: $0Net Assets 2019: $132,0402019Assets 2020: $160,620Liabilities 2020: $0Net Assets 2020: $160,6202020Assets 2021: $184,949Liabilities 2021: $0Net Assets 2021: $184,9492021Assets 2022: $170,538Liabilities 2022: $0Net Assets 2022: $170,5382022Assets 2023: $168,852Liabilities 2023: $0Net Assets 2023: $168,8522023Assets 2024: $155,157Liabilities 2024: $0Net Assets 2024: $155,1572024Assets 2025: $113,870Liabilities 2025: $0Net Assets 2025: $113,8702025

Highlighted filing

2025

Assets$113,870
Liabilities$0
Net Assets$113,870

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $142,453Expenses 2013: $114,068Net Income 2013: $28,3852013Revenue 2014: $165,619Expenses 2014: $145,042Net Income 2014: $20,5772014Revenue 2015: $189,481Expenses 2015: $169,342Net Income 2015: $20,1392015Revenue 2016: $199,260Expenses 2016: $181,328Net Income 2016: $17,9322016Revenue 2017: $199,384Expenses 2017: $197,897Net Income 2017: $1,4872017Revenue 2018: $276,569Expenses 2018: $253,926Net Income 2018: $22,6432018Revenue 2019: $241,991Expenses 2019: $241,688Net Income 2019: $3032019Revenue 2020: $289,370Expenses 2020: $260,790Net Income 2020: $28,5802020Revenue 2021: $172,019Expenses 2021: $154,729Net Income 2021: $17,2902021Revenue 2022: $297,890Expenses 2022: $306,896Net Income 2022: -$9,0062022Revenue 2023: $340,348Expenses 2023: $344,533Net Income 2023: -$4,1852023Revenue 2024: $386,977Expenses 2024: $404,586Net Income 2024: -$17,6092024Revenue 2025: $382,278Expenses 2025: $428,647Net Income 2025: -$46,3692025

Highlighted filing

2025

Revenue$382,278
Expenses$428,647
Net Income-$46,369

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.5
Gross Receipts
$382,278
Mission and Program Overview

Mission

To foster high standards of sportsmanship, ethics and integrity among Ohio's athletes and improve the educational aspects of interscholastic athletics by providing professional growth opportunities to administrators and coaches.

To advocate for our members by promoting the educational values of interscholastic athletics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$155,157$113,870▼ $41,287
Investments in Publicly Traded Securities$50,756$59,359▲ $8,603
Cash and Non-Interest-Bearing Accounts$104,401$54,511▼ $49,890
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$155,157$113,870▼ $41,287
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$155,157$113,870▼ $41,287
Total Liabilities and Net Assets / Fund Balance$155,157$113,870▼ $41,287
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Glen GillespieExecutive DirectorPT$38,900$38,900
Randy KingTreasurerPT$7,000$7,000
Julie RennerAsst. Executive DirectorPT$5,000$5,000
Erich FrombachWebsite Chair-$3,000$3,000

Board Members and Trustees

NameTitle
Gary SpinellPast President
Joe KimlingPresident
Chuck JacoPresident Elect
Brett PurcellDistrict Representative
Chip AmiconeDistrict Representative
Jeff MerrillDistrict Representative
Joe RobertsDIstrict Representative
Mark RoseDistrict Representative
Matthew WelshDistrict Representative
Randy TevepaughDistrict Representative
Katie WesneyFemale Representative
Jason GoingsMinority Representative
Heather Beck-WallaceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$373,032
Program Service Revenue
$7,437
Investment Income
$1,809
Other Revenue
$0
Change in Net Assets
$-46,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,297
Salaries, Compensation, and Employee Benefits$59,350
Grants and Similar Amounts Paid$9,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$172,199--$172,199
Current Officers, Directors, Trustees, and Key Employees-$59,350-$59,350
Travel-$25,394-$25,394
All Other Expenses$14,597--$14,597
Other Expenses$13,236--$13,236
Grants to Domestic Individuals$9,000--$9,000
Office Expenses-$5,069-$5,069
Insurance-$3,904-$3,904
Fees for Services Accounting-$2,025-$2,025
Fees for Services Other-$1,975-$1,975
Total Functional Expenses$330,930$97,717$0$428,647
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The Organization has members.

Form 990, Part VI, Section A, line 7A

The Organization is divided into six districts. Each district has their own organization which appoints one individual to be a voting member to the OIAAA. An additional three voting members are appointed to the OIAAA for a specific term. These appointments are rotated among the six districts and the positions will not ascend to any of the director positions.

Form 990, Part VI, Section B, line 11B

The 990 is made available to the Board for their review.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Interscholastic Athletic
EIN
31-0897938
Phone
9373466752
Address
1808 County Road 1, Bellefontaine, OH 43311

Signing Officer

Name
Randy King
Title
Treasurer
Phone
9373466752
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Gillespie
Formed
1956
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
13
Employees
0
Volunteers
40

Preparer

Firm
Maloney Novotny LLC
Address
1105 Schrock Road Ste 510, Columbus, OH 43229
Preparer
Gregory Ruban
Phone
6147816174
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11774
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11774
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21400
IRS990/ProgSrvcAccomActy2Grp/Desc0Administrators and coaches from each district pay and receive membership to the National Interscholastic Athletic Administrators Association.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt044478
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt09000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0377555
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt09000
IRS990/PYInvestmentIncomeAmt0781
IRS990/PYOtherExpensesAmt0340186
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08641
IRS990/PYRevenuesLessExpensesAmt0-17609
IRS990/PYSalariesCompEmpBnftPaidAmt055400
IRS990/PYTotalExpensesAmt0404586
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0386977
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-46369
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07437
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0155157
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0113870
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0373032
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0377555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0333400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0276448
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0165600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01526035
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01801
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0770
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0541
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0342
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0724
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07437
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08642
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06407
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt021100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05695
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt049281
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01801
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0770
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0541
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0342
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0724
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04178
IRS990ScheduleA/InvestmentIncomeCYPct00.00260
IRS990ScheduleA/InvestmentIncomePYPct00.00240
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99740
IRS990ScheduleA/PublicSupportPY509Pct00.99570
IRS990ScheduleA/PublicSupportTotal509Amt01575316
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0380469
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0386197
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0339807
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0297548
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0171295
IRS990ScheduleA/Total509Grp/TotalAmt01575316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0382270
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0386967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0340348
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0297890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0172019
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01579494
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt019
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization is divided into six districts. Each district has their own organization which appoints one individual to be a voting member to the OIAAA. An additional three voting members are appointed to the OIAAA for a specific term. These appointments are rotated among the six districts and the positions will not ascend to any of the director positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is made available to the Board for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0155157
IRS990/TotalAssetsEOYAmt0113870
IRS990/TotalAssetsGrp/BOYAmt0155157
IRS990/TotalAssetsGrp/EOYAmt0113870
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0373032
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097717
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330930
IRS990/TotalFunctionalExpensesGrp/TotalAmt0428647
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00

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