Civic Intelligence

Ohio Interscholastic Athletic Administrators Association

990 • Fiscal year 2019 • EIN 31-0897938

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 25, 2020

Organization Profilewww.oiaaa.org
1808 County Road 1Bellefontaine, OH 43311

(937) 346-6752

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

42nd percentile

0.1%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

88th percentile

$35,830

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 14.8% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

49th percentile

1.4%

Faster asset growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$132,040

Up $1,807 (+1.4%) from 2018

Net Assets

Up

$132,040

Up $1,807 (+1.4%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin42nd percentile

Revenue

Down

$241,991

Down $34,578 (-13%) from 2018

Expenses

Down

$241,688

Down $12,238 (-4.8%) from 2018

Net Income

Down

$303

Down $22,340 (-99%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$132,040
Liabilities$0
Net Assets$132,040
Open 2019 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$241,991
Expenses$241,688
Net Income$303
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 25, 2020
Return Version
2018v3.1
Gross Receipts
$241,991
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$130,233$132,040▲ $1,807
Cash and Non-Interest-Bearing Accounts$102,284$102,587▲ $303
Investments Other Securities$27,949$29,453▲ $1,504
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$130,233$132,040▲ $1,807
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$130,233$132,040▲ $1,807
Total Liabilities and Net Assets / Fund Balance$130,233$132,040▲ $1,807

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$29,453--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleBaseTotal
Bruce BrownExecutive Director$35,830$35,830
Randy KingTreasurer$6,000$6,000

Board Members and Trustees

NameTitle
Paul PowersPast President
Bo HansonPresident
Rick GUIMONDPRESIDENT ELECT/District R
Alyssa DowneyDistrict Representative
Gary SpinellDistrict Representative
Heath O'NealDistrict Representative
Heather Beck-WallaceDistrict Representative
Jason GoingsDistrict Representative
Joe KimlingDistrict Representative
Joe RobertsDistrict Representative
Kevin LeighDistrict Representative
Ray HibbsSecretary/District Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$215,316
Program Service Revenue
$24,406
Investment Income
$121
Other Revenue
$2,148
All Other Contributions
$68,270
Change in Net Assets
$303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$197,988
Salaries, Compensation, and Employee Benefits$41,200
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$112,290--$112,290
Current Officers, Directors, Trustees, and Key Employees-$41,200-$41,200
Travel-$11,470-$11,470
All Other Expenses$3,136$3,677-$6,813
Other Expenses$4,500--$4,500
Insurance-$2,766-$2,766
Grants to Domestic Individuals$2,500--$2,500
Office Expenses-$1,658-$1,658
Total Functional Expenses$180,917$60,771$0$241,688
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,148
Fundraising Direct Expenses$0
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 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 be a member 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
2020-03-25
Discuss with paid preparer
Yes

Organization Details

Formed
1956
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
50

Preparer

Firm
Maloney Novotny LLC
Address
1105 Schrock Road Ste 510, Columbus, OH 43229
Preparer
Gregory Ruban
Phone
6147816174
Raw XML AppendixShowing 400 of 457 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5District Representative
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IRS990/ProgSrvcAccomActy3Grp/Desc0Workshops and clinics are held throughout the year where administrators and coaches attended to listen and discuss the current issues facing the profession. Over 200 were in attendance.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Scholarships are awarded annually to athletes in each district. Five scholarships were awarded to student-athletes. OSSA Dues and Stipends and other expenses.
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IRS990/PYInvestmentIncomeAmt0112
IRS990/PYOtherExpensesAmt0228626
IRS990/PYOtherRevenueAmt02930
IRS990/PYProgramServiceRevenueAmt056179
IRS990/PYRevenuesLessExpensesAmt022643
IRS990/PYSalariesCompEmpBnftPaidAmt022800
IRS990/PYTotalExpensesAmt0253926
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0276569
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0303
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt017731
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0130233
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0132040
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0149351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt065224
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt061300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt086412
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt048345
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0410632
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt081
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0528
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt092507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0126438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0109571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0112755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt094285
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0535556
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt081
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0528
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt0946188
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0241858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0191662
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0170871
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0199167
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0142630
IRS990ScheduleA/Total509Grp/TotalAmt0946188
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0241979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0191774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0170992
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0199260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0142711
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0946716
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
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt029453
IRS990ScheduleD/OtherSecuritiesGrp/Desc0American Funds Moderate Growth and Income Portfolio Class C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt029453
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 be a member 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/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0130233
IRS990/TotalAssetsEOYAmt0132040
IRS990/TotalAssetsGrp/BOYAmt0130233
IRS990/TotalAssetsGrp/EOYAmt0132040
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0215316
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060771
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0241688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132040
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt023555
IRS990/TotalOtherProgSrvcGrantAmt02500
IRS990/TotalProgramServiceExpensesAmt0180917
IRS990/TotalProgramServiceRevenueAmt024406
IRS990/TotalReportableCompFromOrgAmt041830

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$132,040
Liabilities
$0
Net assets
$132,040
Revenue
$241,991
Expenses
$241,688
Net income
$303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$3.82$4.29$0.46
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$3.87$4.05$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$3.40$3.45$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$2.98$3.07$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$1.72$1.55$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$2.89$2.61$0.29
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$2.42$2.42$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$2.77$2.54$0.23
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$1.99$1.98$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$1.99$1.81$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.88$0.88$1.89$1.69$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.68$1.66$1.45$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.47$1.42$1.14$0.28