Civic Intelligence

Ohio Interscholastic Athletic Administrators Association

990 • Fiscal year 2023 • EIN 31-0897938

Jul 01, 2022 to Jun 30, 2023 • Filed on May 02, 2024

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

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

39th percentile

-1.2%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

89th percentile

$34,015

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

45th percentile

-1.0%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$168,852

Down $1,686 (-1.0%) from 2022

Net Assets

Down

$168,852

Down $1,686 (-1.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin39th percentile

Revenue

Up

$340,348

Up $42,458 (+14%) from 2022

Expenses

Up

$344,533

Up $37,637 (+12%) from 2022

Net Income

Up

-$4,185

Up $4,821 (+54%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth45th 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

2023

Assets$168,852
Liabilities$0
Net Assets$168,852
Open 2023 Filing

Operations Trend

Revenue Growth60th 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

2023

Revenue$340,348
Expenses$344,533
Net Income-$4,185
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 2, 2024
Return Version
2022v5.0
Gross Receipts
$340,348
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$170,538$168,852▼ $1,686
Cash and Non-Interest-Bearing Accounts$130,374$123,714▼ $6,660
Investments in Publicly Traded Securities$40,164$45,138▲ $4,974
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$170,538$168,852▼ $1,686
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$170,538$168,852▼ $1,686
Total Liabilities and Net Assets / Fund Balance$170,538$168,852▼ $1,686
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleBaseTotal
Glen GillespieExecutive Director$34,015$34,015
Randy KingTreasurer$7,000$7,000
Erich FrombachChair$3,000$3,000
Jon PayneChair$665$665
Tom NerlChair$665$665

Board Members and Trustees

NameTitle
Bill SchumacherChair
Reid HollingerChair
Steve ConleyRetired chair
Gary SpinellPast President
Joe KimlingPresident
Chuck JacoVice President
Julie RennerAssistant Executive Director
Brett PurcellDistrict Representative
Chip AmiconeDistrict Representative
Jason GoingsDistrict Representative
Jeff MerrillDistrict Representative
Joe RobertsDistrict Representative
Katie WesneyDistrict Representative
Matthew WelshDistrict Representative
Randy TevepaughDistrict Representative
Tony WilliamsDistrict Representative
Heather Beck-WallaceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$333,400
Program Service Revenue
$6,407
Investment Income
$541
Other Revenue
$0
All Other Contributions
$75,600
Change in Net Assets
$-4,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,533
Salaries, Compensation, and Employee Benefits$44,500
Grants and Similar Amounts Paid$6,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$154,808--$154,808
Current Officers, Directors, Trustees, and Key Employees-$44,500-$44,500
All Other Expenses$11,657--$11,657
Grants to Domestic Individuals$6,500--$6,500
Other Expenses$6,150--$6,150
Office Expenses-$4,792-$4,792
Insurance-$3,523-$3,523
Travel-$2,398-$2,398
Fees for Services Accounting-$1,900-$1,900
Total Functional Expenses$287,420$57,113$0$344,533
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
Backup withholding compliance
Yes
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
2024-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Gillespie
Formed
1956
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
16
Employees
0
Volunteers
50

Preparer

Firm
Maloney Novotny LLC
Address
1105 Schrock Road Ste 510, Columbus, OH 43229
Preparer
Gregory Ruban
Phone
6147816174
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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/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt9District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt10District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt11District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt12District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt13District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt14Retired chair
IRS990/Form990PartVIISectionAGrp/TitleTxt15Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt16District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt17District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt18District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt19Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt20Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Assistant Executive Director
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IRS990/MembershipDuesAmt0257800
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To 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.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0168852
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IRS990/NetUnrlzdGainsLossesInvstAmt02499
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04792
IRS990/OfficeExpensesGrp/TotalAmt04792
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0NIAAA Dues
IRS990/OtherExpensesGrp/Desc1District Dues
IRS990/OtherExpensesGrp/Desc2OASSA Dues
IRS990/OtherExpensesGrp/Desc3Stipends
IRS990/OtherExpensesGrp/ProgramServicesAmt050000
IRS990/OtherExpensesGrp/ProgramServicesAmt131800
IRS990/OtherExpensesGrp/ProgramServicesAmt226505
IRS990/OtherExpensesGrp/ProgramServicesAmt36150
IRS990/OtherExpensesGrp/TotalAmt050000
IRS990/OtherExpensesGrp/TotalAmt131800
IRS990/OtherExpensesGrp/TotalAmt226505
IRS990/OtherExpensesGrp/TotalAmt36150
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Glen Gillespie
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0NIAAA rebate
IRS990/ProgramServiceRevenueGrp/Desc1Misc
IRS990/ProgramServiceRevenueGrp/Desc2Summer Instruction
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03314
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2380
IRS990/ProgSrvcAccomActy2Grp/Desc0Administrators and coaches from each district pay and receive membership to the National Interscholastic Athletic Administrators Association.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt050000
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/ExpenseAmt01000
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0132613
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt06500
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IRS990/PYInvestmentIncomeAmt0342
IRS990/PYOtherExpensesAmt0256316
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt021100
IRS990/PYRevenuesLessExpensesAmt0-9006
IRS990/PYSalariesCompEmpBnftPaidAmt043600
IRS990/PYTotalExpensesAmt0306896
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0297890
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IRS990/ReconcilationRevenueExpnssAmt0-4185
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06407
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0170538
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0168852
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0333400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0276448
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0165600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0251178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0149351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01175977
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0541
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0342
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0724
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02862
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06407
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt021100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05695
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt034168
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt092507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0159877
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0121
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IRS990ScheduleA/InvestmentIncomeCYPct00.00210
IRS990ScheduleA/InvestmentIncomePYPct00.00200
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt02890
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99570
IRS990ScheduleA/PublicSupportPY509Pct00.99550
IRS990ScheduleA/PublicSupportTotal509Amt01335854
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0339807
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0297548
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0171295
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0285346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0241858
IRS990ScheduleA/Total509Grp/TotalAmt01335854
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0340348
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0297890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0172019
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0289370
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0241979
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01341606
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$168,852
Liabilities
$0
Net assets
$168,852
Revenue
$340,348
Expenses
$344,533
Net income
-$4,185
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