Civic Intelligence

Ohio Interscholastic Athletic Administrators Association

990 • Fiscal year 2021 • EIN 31-0897938

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 09, 2022

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

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

52nd percentile

10%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$14,545

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

61st percentile

15%

Faster asset growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-41%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$184,949

Up $24,329 (+15%) from 2020

Net Assets

Up

$184,949

Up $24,329 (+15%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin52nd percentile

Revenue

Down

$172,019

Down $117,351 (-41%) from 2020

Expenses

Down

$154,729

Down $106,061 (-41%) from 2020

Net Income

Down

$17,290

Down $11,290 (-40%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth61st 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

2021

Assets$184,949
Liabilities$0
Net Assets$184,949
Open 2021 Filing

Operations Trend

Revenue Growth20th 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

2021

Revenue$172,019
Expenses$154,729
Net Income$17,290
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 9, 2022
Return Version
2020v4.2
Gross Receipts
$172,019
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$160,620$184,949▲ $24,329
Cash and Non-Interest-Bearing Accounts$128,118$144,721▲ $16,603
Investments in Publicly Traded Securities$32,502$40,228▲ $7,726
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$160,620$184,949▲ $24,329
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$160,620$184,949▲ $24,329
Total Liabilities and Net Assets / Fund Balance$160,620$184,949▲ $24,329
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleBaseTotal
Glen GillespieExecutive Director$14,545$14,545
Randy KingTreasurer$6,000$6,000
Erich FrombachWebsite Coordinator$3,000$3,000
Jon PayneChair$630$630

Board Members and Trustees

NameTitle
Bo HansonPast President
Rick GuimondPresident
Gary SpinellPresident Elect/District R
Julie RennerAsst. Executive Director
Alyssa DowneyDistrict Representative
Chuck JacoDistrict Representative
Heath O'NealDistrict Representative
Heather Beck-WallaceDistrict Representative
Jason GoingsDistrict Representative
Joe RobertsDistrict Representative
Ryan PetersDistrict Representative
Tony WilliamsDistrict Representative
Joe KimlingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$165,600
Program Service Revenue
$5,695
Investment Income
$724
Other Revenue
$0
All Other Contributions
$43,950
Change in Net Assets
$17,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,739
Salaries, Compensation, and Employee Benefits$37,990
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$37,990-$37,990
Conferences and Meetings$12,619--$12,619
Other Expenses$1,802$2,334-$4,136
Grants to Domestic Individuals$3,000--$3,000
Insurance-$2,466-$2,466
Travel-$2,421-$2,421
All Other Expenses$1,772$272-$2,044
Fees for Services Accounting-$1,500-$1,500
Office Expenses-$1,148-$1,148
Total Functional Expenses$106,598$48,131$0$154,729
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
2022-03-09
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 465 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/TitleTxt15Treasurer
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11235
IRS990/ProgSrvcAccomActy2Grp/Desc0Administrators and coaches from each district pay and receive membership to the National Interscholastic Athletic Administrators Association.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt039830
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04460
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/ExpenseAmt01772
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt052377
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt03000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0251178
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04000
IRS990/PYInvestmentIncomeAmt01134
IRS990/PYOtherExpensesAmt0211990
IRS990/PYOtherRevenueAmt02890
IRS990/PYProgramServiceRevenueAmt034168
IRS990/PYRevenuesLessExpensesAmt028580
IRS990/PYSalariesCompEmpBnftPaidAmt044800
IRS990/PYTotalExpensesAmt0260790
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0289370
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt017290
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01235
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0160620
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0184949
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0165600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0251178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0149351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065224
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt061300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0692653
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0724
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02212
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05695
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt034168
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt092507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0126438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0109571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0368379
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0724
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02212
IRS990ScheduleA/InvestmentIncomeCYPct00.00210
IRS990ScheduleA/InvestmentIncomePYPct00.00140
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02890
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02890
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99520
IRS990ScheduleA/PublicSupportPY509Pct00.99860
IRS990ScheduleA/PublicSupportTotal509Amt01061032
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0171295
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0285346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0241858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0191662
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0170871
IRS990ScheduleA/Total509Grp/TotalAmt01061032
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0172019
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0289370
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0241979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0191774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0170992
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01066134
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
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/TotalAssetsBOYAmt0160620
IRS990/TotalAssetsEOYAmt0184949
IRS990/TotalAssetsGrp/BOYAmt0160620
IRS990/TotalAssetsGrp/EOYAmt0184949
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0165600
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048131
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106598
IRS990/TotalFunctionalExpensesGrp/TotalAmt0154729
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$184,949
Liabilities
$0
Net assets
$184,949
Revenue
$172,019
Expenses
$154,729
Net income
$17,290
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