Civic Intelligence

Ohio Interscholastic Athletic Administrators Association

990 • Fiscal year 2020 • EIN 31-0897938

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 22, 2021

Organization Profilewww.ohioiaaa.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

55th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

57th percentile

9.9%

Higher net margin than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

88th percentile

$35,960

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

68th percentile

22%

Faster asset growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

79th percentile

20%

Faster revenue growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$160,620

Up $28,580 (+22%) from 2019

Net Assets

Up

$160,620

Up $28,580 (+22%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin57th percentile

Revenue

Up

$289,370

Up $47,379 (+20%) from 2019

Expenses

Up

$260,790

Up $19,102 (+7.9%) from 2019

Net Income

Up

$28,580

Up $28,277 (+9332%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2020

Assets$160,620
Liabilities$0
Net Assets$160,620
Open 2020 Filing

Operations Trend

Revenue Growth79th 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

2020

Revenue$289,370
Expenses$260,790
Net Income$28,580
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 22, 2021
Return Version
2019v5.1
Gross Receipts
$289,370
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$132,040$160,620▲ $28,580
Cash and Non-Interest-Bearing Accounts$102,587$128,118▲ $25,531
Investments Other Securities$29,453$32,502▲ $3,049
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$132,040$160,620▲ $28,580
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$132,040$160,620▲ $28,580
Total Liabilities and Net Assets / Fund Balance$132,040$160,620▲ $28,580

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$32,502--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleBaseTotal
Bruce BrownExecutive Director$35,960$35,960
Randy KingTreasurer$6,000$6,000

Board Members and Trustees

NameTitle
Bo HansonPast President
Rick GuimondPresident
Gary SpinellPresident Elect/District Representative
Alyssa DowneyDistrict Representative
Chuck JacoDistrict Representative
Heath O'NealDistrict Representative
Heather Beck-WallaceDistrict Representative
Jason GoingsDistrict Representative
Ryan PetersDistrict Representative
Tom NerlDistrict Representative
Tony WilliamsDistrict Representative
Joe KimlingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$251,178
Program Service Revenue
$34,168
Investment Income
$1,134
Other Revenue
$2,890
All Other Contributions
$66,250
Change in Net Assets
$28,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,990
Salaries, Compensation, and Employee Benefits$44,800
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$96,690--$96,690
Current Officers, Directors, Trustees, and Key Employees-$44,800-$44,800
Other Expenses$7,919--$7,919
All Other Expenses$3,423$1,177-$4,600
Grants to Domestic Individuals$4,000--$4,000
Fees for Services Accounting-$3,250-$3,250
Insurance-$2,507-$2,507
Travel-$2,248-$2,248
Office Expenses-$1,331-$1,331
Total Functional Expenses$205,477$55,313$0$260,790
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,890
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 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 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
2021-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Brown
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 458 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/TitleTxt3District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt4District Representative
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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt09842
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04285
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Scholarships are awarded annually to athletes in each district. Eight scholarships were awarded to student-athletes.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt052245
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt04000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0215316
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02500
IRS990/PYInvestmentIncomeAmt0121
IRS990/PYOtherExpensesAmt0197988
IRS990/PYOtherRevenueAmt02148
IRS990/PYProgramServiceRevenueAmt024406
IRS990/PYRevenuesLessExpensesAmt0303
IRS990/PYSalariesCompEmpBnftPaidAmt041200
IRS990/PYTotalExpensesAmt0241688
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0241991
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt028580
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt029883
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0132040
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0160620
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0182730
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0149351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt065224
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt061300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt086412
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0545017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01133
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01580
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0104458
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt092507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0126438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0109571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0112755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0545729
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01580
IRS990ScheduleA/InvestmentIncomeCYPct00.00140
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99860
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt01090746
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0287188
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0241858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0191662
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0170871
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0199167
IRS990ScheduleA/Total509Grp/TotalAmt01090746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0288321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0241979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0191774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0170992
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0199260
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01092326
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/BookValueAmt032502
IRS990ScheduleD/OtherSecuritiesGrp/Desc0American Funds Moderate Growth and Income Portfolio Class C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt032502
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0132040
IRS990/TotalAssetsEOYAmt0160620
IRS990/TotalAssetsGrp/BOYAmt0132040
IRS990/TotalAssetsGrp/EOYAmt0160620
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0251178
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055313
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205477
IRS990/TotalFunctionalExpensesGrp/TotalAmt0260790
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0160620

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$160,620
Liabilities
$0
Net assets
$160,620
Revenue
$289,370
Expenses
$260,790
Net income
$28,580
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