Civic Intelligence

Ohio Association of Health Plans

EIN 31-1001446 • 501(c)6 • Columbus, OH

Profile

Promote and advocate quality health care and access to a variety of affordable health care benefits for all ohioans.

20 E Broad St Ste 701Columbus, OH 43215

www.oahp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.29x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.17x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.5%

Higher net margin than 50% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$298,506

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

28%

Faster asset growth than 88% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

9.1%

Faster revenue growth than 60% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,028,913

Up $223,976 (+28%) from 2023

Liabilities

Up

$295,382

Up $143,234 (+94%) from 2023

Net Assets

Up

$733,531

Up $80,742 (+12%) from 2023

Revenue

Up

$1,779,544

Up $147,708 (+9.1%) from 2023

Expenses

Up

$1,698,802

Up $115,209 (+7.3%) from 2023

Net Income

Up

$80,742

Up $32,499 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,016,975Liabilities 2010: $585,300Net Assets 2010: $431,6752010Assets 2011: $1,132,411Liabilities 2011: $504,270Net Assets 2011: $628,1412011Assets 2012: $1,145,654Liabilities 2012: $394,891Net Assets 2012: $750,7632012Assets 2013: $1,111,947Liabilities 2013: $338,108Net Assets 2013: $773,8392013Assets 2014: $846,936Liabilities 2014: $98,063Net Assets 2014: $748,8732014Assets 2015: $934,577Liabilities 2015: $121,226Net Assets 2015: $813,3512015Assets 2016: $909,079Liabilities 2016: $200,027Net Assets 2016: $709,0522016Assets 2017: $881,303Liabilities 2017: $108,769Net Assets 2017: $772,5342017Assets 2018: $917,303Liabilities 2018: $193,077Net Assets 2018: $724,2262018Assets 2019: $833,446Liabilities 2019: $188,054Net Assets 2019: $645,3922019Assets 2020: $792,073Liabilities 2020: $175,837Net Assets 2020: $616,2362020Assets 2021: $724,951Liabilities 2021: $130,378Net Assets 2021: $594,5732021Assets 2022: $809,487Liabilities 2022: $204,941Net Assets 2022: $604,5462022Assets 2023: $804,937Liabilities 2023: $152,148Net Assets 2023: $652,7892023Assets 2024: $1,028,913Liabilities 2024: $295,382Net Assets 2024: $733,5312024

Highlighted filing

2024

Assets$1,028,913
Liabilities$295,382
Net Assets$733,531

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,003,6112010Expenses 2011: $768,3202011Expenses 2012: $704,8842012Revenue 2013: $865,582Expenses 2013: $842,506Net Income 2013: $23,0762013Revenue 2014: $860,116Expenses 2014: $885,082Net Income 2014: -$24,9662014Revenue 2015: $954,113Expenses 2015: $889,635Net Income 2015: $64,4782015Revenue 2016: $1,057,723Expenses 2016: $1,162,022Net Income 2016: -$104,2992016Revenue 2017: $1,311,614Expenses 2017: $1,248,132Net Income 2017: $63,4822017Revenue 2018: $1,200,227Expenses 2018: $1,248,535Net Income 2018: -$48,3082018Revenue 2019: $1,514,575Expenses 2019: $1,593,409Net Income 2019: -$78,8342019Revenue 2020: $1,127,285Expenses 2020: $1,156,441Net Income 2020: -$29,1562020Revenue 2021: $1,656,028Expenses 2021: $1,677,691Net Income 2021: -$21,6632021Revenue 2022: $1,400,135Expenses 2022: $1,390,162Net Income 2022: $9,9732022Revenue 2023: $1,631,836Expenses 2023: $1,583,593Net Income 2023: $48,2432023Revenue 2024: $1,779,544Expenses 2024: $1,698,802Net Income 2024: $80,7422024

Highlighted filing

2024

Revenue$1,779,544
Expenses$1,698,802
Net Income$80,742

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.03$0.30$0.73$1.78$1.70$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.15$0.65$1.63$1.58$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.20$0.60$1.40$1.39$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.13$0.59$1.66$1.68$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.18$0.62$1.13$1.16$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.19$0.65$1.51$1.59$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.19$0.72$1.20$1.25$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.11$0.77$1.31$1.25$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.20$0.71$1.06$1.16$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.12$0.81$0.95$0.89$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.10$0.75$0.86$0.89$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.34$0.77$0.87$0.84$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.39$0.75$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.50$0.63$0.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.59$0.43$1.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,779,544
Mission and Program Overview

Mission

Promote and advocate quality health care and access to a variety of affordable health care benefits for all ohioans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$461,701$461,793▲ $92
Cash and Non-Interest-Bearing Accounts$132,187$322,935▲ $190,748
Accounts Receivable$186,905$226,357▲ $39,452
Prepaid Expenses and Deferred Charges$9,547$7,160▼ $2,387
Land, Buildings, and Equipment, Net$8,926$4,997▼ $3,929
Total Assets$804,937$1,028,913▲ $223,976
Other Assets Total$5,671$5,671→ $0
Liabilities
Deferred Revenue$45,500$217,940▲ $172,440
Accounts Payable and Accrued Expenses$106,648$77,442▼ $29,206
Total Liabilities$152,148$295,382▲ $143,234
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$652,789$733,531▲ $80,742
Total Net Assets Fund Balance$652,789$733,531▲ $80,742
Total Liabilities and Net Assets / Fund Balance$804,937$1,028,913▲ $223,976

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,997$17,801$22,798
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KELLY O'REILLYPres/CEOFT$212,402$86,104$298,506

Board Members and Trustees

NameTitle
Greg LamannaChair
Ami ColeVice Chair
Gregory YoungTrustee
Kathie ManciniTrustee
Lori JohnstonTrustee
Stephen RingelTrustee
Steven ProvinceTrustee
Kurt LewisSecretary
Mark GrippiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Management AssociatesConsulting21 E STATE ST 200, Columbus, OH 43215$519,757
Paul Werth AssociatesComm/consulting10 N HIGH ST STE 300, Columbus, OH 43215$145,383
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,779,452
Investment Income
$92
Other Revenue
$0
Change in Net Assets
$80,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$963,166
Salaries, Compensation, and Employee Benefits$734,886
Grants and Similar Amounts Paid$750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$660,984--$660,984
Other Salaries and Wages$271,095$67,977-$339,072
Current Officers, Directors, Trustees, and Key Employees$238,805$59,701-$298,506
Conferences and Meetings$87,582--$87,582
Fees for Services Lobbying$60,000--$60,000
Fees for Services Legal$41,040$12,960-$54,000
Occupancy$33,481$10,573-$44,054
Payroll Taxes$33,263$8,324-$41,587
Other Employee Benefits$23,173$5,811-$28,984
Pension Plan Contributions$21,390$5,347-$26,737
Office Expenses$6,698$2,094-$8,792
Information Technology$6,556$2,070-$8,626
Fees for Services Accounting-$7,409-$7,409
Advertising$5,500--$5,500
Insurance$3,758$1,187-$4,945
Depreciation Depletion$2,986$943-$3,929
Other Expenses$1,496$7,942-$1,496
All Other Expenses$1,099--$1,099
Grants to Domestic Orgs$750--$750
Travel$714--$714
Total Functional Expenses$1,506,464$192,338$0$1,698,802
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$608,661
Total Nondeductible Lobbying and Political Cost$608,661
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Health plan members are the only voting members. The current bylaws, which were amended june 1, 2023, provide 1 vote for plan members with less than 70,000 enrollees, 3 votes for plan members with 200,000 or more enrollees, and 2 votes for plan members with between 70,000 and 200,000 enrollees.

Form 990, Page 6, Part VI, Line 7B

Bylaw revisions and litigation on behalf of the association may be approved by a vote of two-thirds of those present including, if permitted, proxyvotes. Dissolution must be approved by two-thirds of the total voting members. All other matters will require a simple majortiy of those present including proxy votes, as permitted, to pass.

Form 990, Page 6, Part VI, Line 11B

The president and ceo and the oahp senior director of association services review the form 990 prior to authorizing its submission.

Form 990, Page 6, Part VI, Line 12C

The board monitors and enforces compliance of the conflict of interest policy by having directors, officers, employees, and applicable members annually sign a compliance statement, and has provisions to deal with situations in which a failure to disclose is suspected.

Form 990, Page 6, Part VI, Line 15A

The president is under a periodic contract in which the board reviews compensation survey data in order to set compensation.

Form 990, Page 6, Part VI, Line 19

No such documents were made available to the public.

Filing and Contact Details

Filer

Filer Name
Ohio Association of Health Plans
EIN
31-1001446
Phone
6142284662
Address
20 E BROAD ST STE 701, COLUMBUS, OH 43215

Signing Officer

Name
KELLY O'REILLY
Title
Pres/CEO
Phone
6142284662
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
KELLY O'REILLY
Formed
1980
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
13

Preparer

Firm
Leppert Company Cpas LLC
Address
196 W JOHNSTOWN RD, GAHANNA, OH 43230
Preparer
Matthew R Leppert
Phone
6145325098
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Actuarial study costs 343,501 0 0 public relations 141,227 0 0 medicaid projects 176,256 0 0 total 660,984 0 0

Raw XML AppendixShowing 400 of 454 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/MissionDesc0PROMOTE AND ADVOCATE QUALITY HEALTH CARE AND ACCESS TO A VARIETY OF AFFORDABLE HEALTH CARE BENEFITS FOR ALL OHIOANS.
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IRS990/OccupancyGrp/ProgramServicesAmt033481
IRS990/OccupancyGrp/TotalAmt044054
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02094
IRS990/OfficeExpensesGrp/ProgramServicesAmt06698
IRS990/OfficeExpensesGrp/TotalAmt08792
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IRS990/OtherAssetsTotalGrp/EOYAmt05671
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05811
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023173
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028984
IRS990/OtherExpensesGrp/Desc0MERCH AND BANK FEES
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc3ENTERTAINMENT
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IRS990/OtherExpensesGrp/ProgramServicesAmt11879
IRS990/OtherExpensesGrp/ProgramServicesAmt21496
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IRS990/OtherExpensesGrp/TotalAmt14215
IRS990/OtherExpensesGrp/TotalAmt21879
IRS990/OtherExpensesGrp/TotalAmt31496
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067977
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0271095
IRS990/OtherSalariesAndWagesGrp/TotalAmt0339072
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08324
IRS990/PayrollTaxesGrp/ProgramServicesAmt033263
IRS990/PayrollTaxesGrp/TotalAmt041587
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05347
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt021390
IRS990/PensionPlanContributionsGrp/TotalAmt026737
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07160
IRS990/PrincipalOfficerNm0KELLY O'REILLY
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IRS990/ProgramServiceRevenueGrp/Desc0HEALTH PLAN MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL STUDY REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc2ANNUAL CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc3OTHER MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc4EVENT AND AWARD SPONSORSHIPS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1519757
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2247350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3162250
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IRS990/PYSalariesCompEmpBnftPaidAmt0731479
IRS990/PYTotalExpensesAmt01583593
IRS990/PYTotalRevenueAmt01631836
IRS990/ReconcilationRevenueExpnssAmt080742
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IRS990/RelatedEntityInd0true
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/TaxableAmt0-20397
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt017801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022798
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04997
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IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0212402
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount052408
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt020963
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt012733
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KELLY O'REILLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRES/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0298506
IRS990ScheduleJ/SeverancePaymentInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HEALTH PLAN MEMBERS ARE THE ONLY VOTING MEMBERS. THE CURRENT BYLAWS, WHICH WERE AMENDED JUNE 1, 2023, PROVIDE 1 VOTE FOR PLAN MEMBERS WITH LESS THAN 70,000 ENROLLEES, 3 VOTES FOR PLAN MEMBERS WITH 200,000 OR MORE ENROLLEES, AND 2 VOTES FOR PLAN MEMBERS WITH BETWEEN 70,000 AND 200,000 ENROLLEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BYLAW REVISIONS AND LITIGATION ON BEHALF OF THE ASSOCIATION MAY BE APPROVED BY A VOTE OF TWO-THIRDS OF THOSE PRESENT INCLUDING, IF PERMITTED, PROXYVOTES. DISSOLUTION MUST BE APPROVED BY TWO-THIRDS OF THE TOTAL VOTING MEMBERS. ALL OTHER MATTERS WILL REQUIRE A SIMPLE MAJORTIY OF THOSE PRESENT INCLUDING PROXY VOTES, AS PERMITTED, TO PASS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT AND CEO AND THE OAHP SENIOR DIRECTOR OF ASSOCIATION SERVICES REVIEW THE FORM 990 PRIOR TO AUTHORIZING ITS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY BY HAVING DIRECTORS, OFFICERS, EMPLOYEES, AND APPLICABLE MEMBERS ANNUALLY SIGN A COMPLIANCE STATEMENT, AND HAS PROVISIONS TO DEAL WITH SITUATIONS IN WHICH A FAILURE TO DISCLOSE IS SUSPECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT IS UNDER A PERIODIC CONTRACT IN WHICH THE BOARD REVIEWS COMPENSATION SURVEY DATA IN ORDER TO SET COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO SUCH DOCUMENTS WERE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACTUARIAL STUDY COSTS 343,501 0 0 PUBLIC RELATIONS 141,227 0 0 MEDICAID PROJECTS 176,256 0 0 TOTAL 660,984 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OHIO ASSN OF HEALTH PLANS PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt020 E BROAD ST STE 701
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
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IRS990ScheduleR/TransferToOtherOrgInd0false
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