Civic Intelligence

Ohio Interscholastic Athletic Administrators Association

990 • Fiscal year 2024 • EIN 31-0897938

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 13, 2025

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.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

33rd percentile

-4.6%

Higher net margin than 33% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$34,500

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-8.1%

Faster asset growth than 34% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

14%

Faster revenue growth than 63% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$155,157

Down $13,695 (-8.1%) from 2023

Net Assets

Down

$155,157

Down $13,695 (-8.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$386,977

Up $46,629 (+14%) from 2023

Expenses

Up

$404,586

Up $60,053 (+17%) from 2023

Net Income

Down

-$17,609

Down $13,424 (-321%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$155,157
Liabilities$0
Net Assets$155,157

Operations Trend

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

2024

Revenue$386,977
Expenses$404,586
Net Income-$17,609
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 13, 2025
Return Version
2023v6.0
Gross Receipts
$386,977
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$168,852$155,157▼ $13,695
Cash and Non-Interest-Bearing Accounts$123,714$104,401▼ $19,313
Investments in Publicly Traded Securities$45,138$50,756▲ $5,618
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$168,852$155,157▼ $13,695
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$168,852$155,157▼ $13,695
Total Liabilities and Net Assets / Fund Balance$168,852$155,157▼ $13,695
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Glen GillespieExecutive DirectorPT$34,500$34,500
Randy KingTreasurerPT$7,000$7,000
Julie RennerAsst. Executive DirectorPT$5,000$5,000
Erich FrombachWebsite Coordinator-$3,000$3,000
Jon PayneChair-$605$605

Board Members and Trustees

NameTitle
Bill SchumacherChair
Reid HollingerChair
Tom NerlChair
Steve ConleyRetired Chair
Gary SpinellPast President
Joe KimlingPresident
Chuck JacoVice President
Brett PurcellDistrict Representative
Chip AmiconeDistrict Representative
Jason GoingsDistrict Representative
Jeff MerrillDistrict Representative
Joe RobertsDistrict Representative
Matthew WelshDistrict Representative
Randy TevepaughDistrict Representative
Tony WilliamsDistrict Representative
Katie WesneyFemale Representative
Heather Beck-WallaceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$377,555
Program Service Revenue
$8,641
Investment Income
$781
Other Revenue
$0
Change in Net Assets
$-17,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$340,186
Salaries, Compensation, and Employee Benefits$55,400
Grants and Similar Amounts Paid$9,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$188,842--$188,842
Current Officers, Directors, Trustees, and Key Employees-$55,400-$55,400
Grants to Domestic Individuals$9,000--$9,000
Other Expenses$6,705--$6,705
Office Expenses-$6,466-$6,466
Travel-$5,947-$5,947
All Other Expenses$4,088--$4,088
Insurance-$3,903-$3,903
Fees for Services Accounting-$1,925-$1,925
Total Functional Expenses$330,945$73,641$0$404,586
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
2025-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Gillespie
Formed
1956
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
22
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/Form990PartVIISectionAGrp/PersonNm19Steve Conley
IRS990/Form990PartVIISectionAGrp/PersonNm20Julie Renner
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IRS990/Form990PartVIISectionAGrp/TitleTxt2District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt3District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt4District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Female Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt9District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt10District Representative
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt14President
IRS990/Form990PartVIISectionAGrp/TitleTxt15Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt16District Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt17Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt18Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Director
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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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