Civic Intelligence

Ohio High School Athletic Association

990 • Fiscal year 2015 • EIN 31-4355728

Aug 01, 2014 to Jul 31, 2015 • Filed on Jun 07, 2016

4080 Roselea PlaceColumbus, OH 43214

(614) 267-2502

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.33x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

37th percentile

0.15x

Higher debt load relative to revenue than 37% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

48th percentile

2.5%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

64th percentile

$216,620

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

51st percentile

1.5%

Faster asset growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

33rd percentile

-1.7%

Faster revenue growth than 33% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$8,673,176

Up $123,990 (+1.5%) from 2014

Net Assets

Up

$5,836,196

Up $289,281 (+5.2%) from 2014

Liabilities

Down

$2,836,980

Down $165,291 (-5.5%) from 2014

Revenue

Down

$19,174,219

Down $330,316 (-1.7%) from 2014

Expenses

Down

$18,697,011

Down $282,313 (-1.5%) from 2014

Net Income

Down

$477,208

Down $48,003 (-9.1%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2012: $7,145,908Liabilities 2012: $3,961,849Net Assets 2012: $3,184,0592012Assets 2013: $7,960,422Liabilities 2013: $3,187,969Net Assets 2013: $4,772,4532013Assets 2014: $8,549,186Liabilities 2014: $3,002,271Net Assets 2014: $5,546,9152014Assets 2015: $8,673,176Liabilities 2015: $2,836,980Net Assets 2015: $5,836,1962015Assets 2016: $9,093,149Liabilities 2016: $4,024,545Net Assets 2016: $5,068,6042016Assets 2017: $8,983,827Liabilities 2017: $2,500,266Net Assets 2017: $6,483,5612017Assets 2018: $9,207,165Liabilities 2018: $2,117,328Net Assets 2018: $7,089,8372018Assets 2019: $9,298,224Liabilities 2019: $2,752,285Net Assets 2019: $6,545,9392019Assets 2020: $7,823,525Liabilities 2020: $1,672,729Net Assets 2020: $6,150,7962020Assets 2021: $13,386,608Liabilities 2021: $1,096,596Net Assets 2021: $12,290,0122021Assets 2022: $19,212,358Liabilities 2022: $1,296,790Net Assets 2022: $17,915,5682022Assets 2024: $23,302,496Liabilities 2024: $1,107,352Net Assets 2024: $22,195,1442024

Highlighted filing

2015

Assets$8,673,176
Liabilities$2,836,980
Net Assets$5,836,196

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2012: $18,169,0682012Expenses 2013: $18,985,3682013Revenue 2014: $19,504,535Expenses 2014: $18,979,324Net Income 2014: $525,2112014Revenue 2015: $19,174,219Expenses 2015: $18,697,011Net Income 2015: $477,2082015Revenue 2016: $19,771,725Expenses 2016: $19,357,270Net Income 2016: $414,4552016Revenue 2017: $19,957,410Expenses 2017: $19,747,544Net Income 2017: $209,8662017Revenue 2018: $19,242,312Expenses 2018: $19,391,136Net Income 2018: -$148,8242018Revenue 2019: $19,625,096Expenses 2019: $19,656,436Net Income 2019: -$31,3402019Revenue 2020: $14,066,200Expenses 2020: $14,474,205Net Income 2020: -$408,0052020Revenue 2021: $21,416,409Expenses 2021: $15,219,989Net Income 2021: $6,196,4202021Revenue 2022: $25,255,683Expenses 2022: $19,335,786Net Income 2022: $5,919,8972022Revenue 2024: $26,503,135Expenses 2024: $25,224,177Net Income 2024: $1,278,9582024

Highlighted filing

2015

Revenue$19,174,219
Expenses$18,697,011
Net Income$477,208
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Jun 7, 2016
Return Version
2014v6.0
Gross Receipts
$19,724,807
Mission and Program Overview

Mission

Ohio high school athletic association is a not-for-profit association of public and private high schools and 7th-8th grade schools. Approximately 820 high schools and nearly 760 7th-8th grade schools belong to the ohsaa, which represents over 400,000 students competing in 28 sanctioned sports (14 for boys and 14 for girls). Schools voluntarily become members of the ohsaa. The association renders decisions on student eligibility, organizes state and regional tournaments with nearly 2 million fans in attendance, and manages the licensing of over 15,000 officials. The ohsaa currently collects no membership dues and receives no tax money. The association operates a $25 million budget with the primary source of financial support coming from tournament gate receipts.

The ohio high school athletic association's mission is to regulate and administer interscholastic athletic competition in a fair and equitable manner while promoting the values of participation in interscholastic athletics as an integral part of a student's educational experience. The ohsaa represents its member schools by recognizing and promoting academics, the safety of participants, good citizenship and lifelong values as the foundation of interscholastic athletics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,096,668$3,597,299▲ $500,631
Savings and Temporary Cash Investments$2,021,590$2,145,597▲ $124,007
Land, Buildings, and Equipment, Net$1,928,668$1,846,630▼ $82,038
Accounts Receivable$1,020,215$630,473▼ $389,742
Prepaid Expenses and Deferred Charges$171,010$138,299▼ $32,711
Total Assets$8,549,186$8,673,176▲ $123,990
Other Assets Total$311,035$314,878▲ $3,843
Liabilities
Deferred Revenue$1,048,115$1,002,480▼ $45,635
Accounts Payable and Accrued Expenses$768,262$914,562▲ $146,300
Mortgage Notes Payable Secured by Investment Property$650,000$550,000▼ $100,000
Other Liabilities$535,894$369,938▼ $165,956
Total Liabilities$3,002,271$2,836,980▼ $165,291
Net Assets / Fund Balance
Unrestricted Net Assets$5,546,915$5,836,196▲ $289,281
Total Net Assets Fund Balance$5,546,915$5,836,196▲ $289,281
Total Liabilities and Net Assets / Fund Balance$8,549,186$8,673,176▲ $123,990

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$500,095$2,180,595$2,680,690
Buildings$1,070,260$1,117,848$2,188,108
Land$269,000-$269,000
Other Land Buildings$7,275$128,998$136,273
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Dan RossCommissionerFT$168,633$47,987$216,620
Deborah MooreCommissionerFT$129,667$39,502$169,169
Robert GoldringCommissionerFT$126,688$42,201$168,889
Jeffrey JordanChief Financial OfficerFT$102,720$34,704$137,424
Roxanne PriceCommissionerFT$100,132$20,952$121,084

Board Members and Trustees

NameTitle
Jonas SmithPresident
Tim CookVice President
Bill Nye JrBoard Member
Brenda Frankart Entered 8114Board Member
Bret MavisBoard Member
Gary KreinbrinkBoard Member
Phil HarrisBoard Member
Richard Hall Entered 8114Board Member
Steve Stirn Entered 8114Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,567,265
Program Service Revenue
$16,095,248
Investment Income
$55,676
Other Revenue
$456,030
All Other Contributions
$1,451,834
Change in Net Assets
$477,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,791,652
Revenue Not Reported on Financial Statements
$382,567
Revenue Not Reported on Form 990
$-37,737
Other Revenue Adjustments
$382,567
Total Revenue per Audited Statements
$18,753,915
Total Revenue per Form 990
$19,174,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,559,939
Salaries, Compensation, and Employee Benefits$2,980,572
Grants and Similar Amounts Paid$156,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,235,893$739,932-$1,975,825
Insurance$754,423--$754,423
Other Employee Benefits$493,890$71,894-$565,784
Depreciation Depletion$429,104--$429,104
Fees for Services Other$369,629--$369,629
All Other Expenses$355,008--$355,008
Travel$240,818$51,968-$292,786
Office Expenses$236,629--$236,629
Current Officers, Directors, Trustees, and Key Employees-$216,620-$216,620
Other Expenses$187,484--$187,484
Payroll Taxes$140,769$18,370-$159,139
Grants to Domestic Individuals$156,500--$156,500
Fees for Services Legal$156,163--$156,163
Conferences and Meetings$139,363--$139,363
Occupancy$130,384--$130,384
Pension Plan Contributions$54,987$8,217-$63,204
Fees for Services Lobbying$43,500--$43,500
Fees for Services Accounting$28,870--$28,870
Interest$13,486--$13,486
Advertising$10,488--$10,488
Total Functional Expenses$17,590,010$1,107,001$0$18,697,011

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,697,011
Expenses per Audited Statements$18,314,444
Total Expenses per Audited Statements$18,314,444
Expenses Not Reported on Financial Statements$382,567
Other Expense Adjustments$382,567
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Payable$369,938
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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 821 high schools and 884 junior high schools as members.

Form 990, Part VI, Section B, Line 11

Form 990 is completed by the auditing firm contracted by the organization. When the form 990 is complete, it is reviewed by the board and filed.

Form 990, Part VI, Section B, Line 12C

The ohsaa board of directors establishes the conflict of interest policy through board action. Additionally, the ohsaa personnel handbook contains specific references to the policy that is for employees. On an annual basis, all members of the board of directors, district athletic boards and employees submit a document listing the person's potential conflicts. The commissioner (ceo) and legal counsel review these potential conflicts and determine if actual conflicts exist. Those persons are required by policy to update their conflict statement when a new situation arises. The commissioner, legal counsel and chief financial officer review documents and transactions which may constitute a conflict of interest when presented through the ohsaa's internal control system.

Form 990, Part VI, Section B, Line 15

The ohsaa board of directors reviews market salary conditions in ohio for educational leaders, including school superintendents, and other non-profit organizations of similar size and character. Generally, the board policy is to award raises equally for all staff members.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflicts of interest policy, and financial statements available upon request, either written or verbal.

Filing and Contact Details

Filer

Filer Name
Ohio High School Athletic Association
EIN
31-4355728
Phone
6142672502
Address
4080 ROSELEA PLACE, COLUMBUS, OH 43214

Signing Officer

Name
Daniel Ross
Title
Commissioner
Phone
6142672502
Signed
2016-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Ross
Formed
1907
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
81
Volunteers
4

Preparer

Firm
Schneider Downs & Co Inc
Address
41 S HIGH ST STE 2100, COLUMBUS, OH 43215
Preparer
Eugene J Logan
Phone
6146214060
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Pension-related changes other than net periodic pension cost -150,190.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The association has not identified any material uncertain tax positions requiring accrual or disclosure in the financial statements. There was no interest or penalties recognized during 2015 or 2014. The association's tax years since 2012 remain subject to examination.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Interdistrict eliminations 382,567.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Interdistrict eliminations 382,567.

Raw XML AppendixShowing 400 of 655 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMMISSIONER
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IRS990/MissionDesc0THE OHIO HIGH SCHOOL ATHLETIC ASSOCIATION'S MISSION IS TO REGULATE AND ADMINISTER INTERSCHOLASTIC ATHLETIC COMPETITION IN A FAIR AND EQUITABLE MANNER WHILE PROMOTING THE VALUES OF PARTICIPATION IN INTERSCHOLASTIC ATHLETICS AS AN INTEGRAL PART OF A STUDENT'S EDUCATIONAL EXPERIENCE. THE OHSAA REPRESENTS ITS MEMBER SCHOOLS BY RECOGNIZING AND PROMOTING ACADEMICS, THE SAFETY OF PARTICIPANTS, GOOD CITIZENSHIP AND LIFELONG VALUES AS THE FOUNDATION OF INTERSCHOLASTIC ATHLETICS.
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IRS990/OtherExpensesGrp/Desc1OFFICIATING
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IRS990/OtherExpensesGrp/ProgramServicesAmt2224930
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IRS990/OtherExpensesGrp/TotalAmt2224930
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08217
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0171010
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IRS990/PrincipalOfficerNm0DANIEL ROSS
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0SPORT TOURNAMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1COACHES EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc2FOOTBALL JAMBOREE
IRS990/ProgramServiceRevenueGrp/Desc3CLINICS AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc4BOOKS AND SUBSCRIPTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1407210
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0188250
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt016855211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016059715
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$1.11$22.2$26.5$25.2$1.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$1.30$17.9$25.3$19.3$5.92
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$1.10$12.3$21.4$15.2$6.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.82$1.67$6.15$14.1$14.5$0.41
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.30$2.75$6.55$19.6$19.7$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.21$2.12$7.09$19.2$19.4$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.98$2.50$6.48$20.0$19.7$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.09$4.02$5.07$19.8$19.4$0.41
2015Detailed filing. Detailed filing data is available for this year.$8.67$2.84$5.84$19.2$18.7$0.48
2014Detailed filing. Detailed filing data is available for this year.$8.55$3.00$5.55$19.5$19.0$0.53
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.96$3.19$4.77$19.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.15$3.96$3.18$18.2
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $10M-$25M nonprofits