Civic Intelligence

Ohio Federation of Teachers

EIN 31-4269484 • 501(c)5 • Columbus, OH

Profile

Represent and advocate for our membership on a statewide level.

Refreshing map…

1251 East Broad StreetColumbus, OH 43205

oh.aft.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.00x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

28th percentile

-0.1%

Higher net margin than 28% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$148,341

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

28th percentile

0.1%

Faster asset growth than 28% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,297,228

Down $76,934 (-2.3%) from 2023

Liabilities

Up

$13,230

Up $10,073 (+319%) from 2023

Net Assets

Down

$3,283,998

Down $87,007 (-2.6%) from 2023

Revenue

Up

$2,808,549

Up $362,511 (+15%) from 2023

Expenses

Up

$2,810,936

Up $156,501 (+5.9%) from 2023

Net Income

Up

-$2,387

Up $206,010 (+99%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $3,670,490Liabilities 2021: $4,166Net Assets 2021: $3,666,3242021Assets 2022: $3,584,929Liabilities 2022: $5,527Net Assets 2022: $3,579,4022022Assets 2023: $3,374,162Liabilities 2023: $3,157Net Assets 2023: $3,371,0052023Assets 2025: $3,297,228Liabilities 2025: $13,230Net Assets 2025: $3,283,9982025

Highlighted filing

2025

Assets$3,297,228
Liabilities$13,230
Net Assets$3,283,998

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $2,373,681Expenses 2021: $2,201,706Net Income 2021: $171,9752021Revenue 2022: $2,417,556Expenses 2022: $2,504,478Net Income 2022: -$86,9222022Revenue 2023: $2,446,038Expenses 2023: $2,654,435Net Income 2023: -$208,3972023Revenue 2025: $2,808,549Expenses 2025: $2,810,936Net Income 2025: -$2,3872025

Highlighted filing

2025

Revenue$2,808,549
Expenses$2,810,936
Net Income-$2,387

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$2,808,549
Mission and Program Overview

Mission

Represent and advocate for our membership on a statewide level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,286,385$3,283,998▼ $2,387
Savings and Temporary Cash Investments$1,484,191$1,572,243▲ $88,052
Cash and Non-Interest-Bearing Accounts$836,206$714,787▼ $121,419
Land, Buildings, and Equipment, Net$631,224$631,224→ $0
Investments in Publicly Traded Securities$337,124$378,974▲ $41,850
Pledges and Grants Receivable$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,293,395$3,297,228▲ $3,833
Other Assets Total$4,650$0▼ $4,650
Liabilities
Other Liabilities$7,010$13,230▲ $6,220
Total Liabilities$7,010$13,230▲ $6,220
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,286,385$3,283,998▼ $2,387
Total Liabilities and Net Assets / Fund Balance$3,293,395$3,297,228▲ $3,833

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$581,224-$581,224
Land$50,000-$50,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa CropperPresidentFT$42,863$105,478$148,341
Brian KesslerTreasurer-$5,661-$5,661
Catherine HernandezRecording Secretary-$2,337-$2,337
Shari ObrenskiVice President-$2,337-$2,337
Lee BlackSecond Vice President-$1,167-$1,167
Milbeth AllenSecond Vice President-$975-$975
Revenue and Support

Revenue Composition

Contributions and Grants
$69,916
Program Service Revenue
$2,664,745
Investment Income
$45,171
Other Revenue
$28,717
All Other Contributions
$69,916
Change in Net Assets
$-2,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,740,633
Revenue Not Reported on Financial Statements
$67,916
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$67,916
Total Revenue per Audited Statements
$2,740,633
Total Revenue per Form 990
$2,808,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,049,476
Other Expenses$440,397
Grants and Similar Amounts Paid$321,063
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$1,290,328
Grants to Domestic Orgs---$317,063
Other Employee Benefits---$307,625
Pension Plan Contributions---$171,208
Current Officers, Directors, Trustees, and Key Employees---$160,818
Payroll Taxes---$119,497
Travel---$85,679
Conferences and Meetings---$83,655
Occupancy---$51,657
Office Expenses---$31,301
Fees for Services Legal---$20,141
Other Expenses---$12,718
Fees for Services Accounting---$12,607
All Other Expenses---$6,816
Grants to Domestic Individuals---$4,000
Fees for Service Investment Mgmnt Fees---$3,185
Total Functional Expenses$0$0$0$2,810,936

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,810,936
Expenses per Audited Statements$2,704,972
Total Expenses per Audited Statements$2,704,972
Expenses Not Reported on Financial Statements$105,964
Other Expense Adjustments$105,964
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Learning LighthouseColumbus, OH-Organizational Support$75,000
Educators Thriving LLCRichmond, CA-Organizational Support$38,333
Policy Matters OhioCleveland, OH-Organizational Support$15,000
Ohio Organizing CollaborativeYoungstown, OH-Organizational Support$10,000
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$105,964
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$11,500
Due to Locals$1,730
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

Membership consists of locals of the american federation of teachers in ohio in good standing and complying with the constitution and bylaws of the ohio federation of teachers.

Form 990, Part VI, Section A, Line 7A

Officers shall be elected by delegates of the membership at the biennial convention.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the president before filing.

Form 990, Part VI, Section B, Line 15

The organization's top management official's compensation is approved by the executive council. Other key employee compensation is negotiated & approved by the executive council.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Ohio Federation of Teachers
EIN
31-4269484
Phone
6142583240
Address
1251 EAST BROAD STREET, COLUMBUS, OH 43205

Signing Officer

Name
Melissa Cropper
Title
President
Phone
6142583240
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Cropper
Formed
1936
Legal Domicile
Oh
Voting Board Members
127
Independent Board Members
122
Employees
143
Volunteers
0

Preparer

Firm
The Ciulla Group LLC
Address
6364 PEARL ROAD, CLEVELAND, OH 44130-3052
Preparer
Michael J Petrisin
Phone
4408842036
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The form 990 of the organization is prepared on the modified cash basis of accounting. Collections and the related assets are recognized when received rather than when earned and certain expenses are recognized when paid rather than when the obligation is incurred.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Revenue from unaudited pce fund

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Expenditures from unaudited pce fund

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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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IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt067916
IRS990ScheduleD/RevenueSubtotalAmt02740633
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0REVENUE FROM UNAUDITED PCE FUND
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENDITURES FROM UNAUDITED PCE FUND
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0631224
IRS990ScheduleD/TotalExpensesPerForm990Amt02810936
IRS990ScheduleD/TotalLiabilityAmt013230
IRS990ScheduleD/TotalRevenuePerForm990Amt02808549
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02740633
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02704972
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt138333
IRS990ScheduleI/RecipientTable/CashGrantAmt275000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ORGANIZATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ORGANIZATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2ORGANIZATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3ORGANIZATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0POLICY MATTERS OHIO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1EDUCATORS THRIVING LLC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2LEARNING LIGHTHOUSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3OHIO ORGANIZING COLLABORATIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03631 PERKINS AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt186 LAKESHORE DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21251 EAST BROAD STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt325 E BOARDMAN ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLEVELAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm1RICHMOND
IRS990ScheduleI/RecipientTable/USAddress/CityNm2COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/CityNm3YOUNGSTOWN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044114
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd194804
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd243205
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd344503
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP CONSISTS OF LOCALS OF THE AMERICAN FEDERATION OF TEACHERS IN OHIO IN GOOD STANDING AND COMPLYING WITH THE CONSTITUTION AND BYLAWS OF THE OHIO FEDERATION OF TEACHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS SHALL BE ELECTED BY DELEGATES OF THE MEMBERSHIP AT THE BIENNIAL CONVENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE PRESIDENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL'S COMPENSATION IS APPROVED BY THE EXECUTIVE COUNCIL. OTHER KEY EMPLOYEE COMPENSATION IS NEGOTIATED & APPROVED BY THE EXECUTIVE COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 OF THE ORGANIZATION IS PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. COLLECTIONS AND THE RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03293395
IRS990/TotalAssetsEOYAmt03297228
IRS990/TotalAssetsGrp/BOYAmt03293395
IRS990/TotalAssetsGrp/EOYAmt03297228
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt069916
IRS990/TotalEmployeeCnt0143
IRS990/TotalFunctionalExpensesGrp/TotalAmt02810936
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07010
IRS990/TotalLiabilitiesEOYAmt013230
IRS990/TotalLiabilitiesGrp/BOYAmt07010
IRS990/TotalLiabilitiesGrp/EOYAmt013230
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03286385
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03283998
IRS990/TotalOtherCompensationAmt0105478
IRS990/TotalProgramServiceRevenueAmt02664745
IRS990/TotalReportableCompFromOrgAmt055340
IRS990/TotalRevenueGrp/ExclusionAmt045171
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02693462
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02808549
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03293395
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03297228
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt085679
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01251 EAST BROAD STREET
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043205
IRS990/VotingMembersGoverningBodyCnt0127
IRS990/VotingMembersIndependentCnt0122
IRS990/WebsiteAddressTxt0OH.AFT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA CROPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06142583240
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO FEDERATION OF TEACHERS
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0314269484
ReturnHeader/Filer/PhoneNum06142583240
ReturnHeader/Filer/USAddress/AddressLine1Txt01251 EAST BROAD STREET
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043205
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0542185906
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE CIULLA GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06364 PEARL ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH

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