Civic Intelligence

Professional Independent Agents

EIN 31-4406219 • 501(c)6 • Columbus, OH

Profile

To enhance the ability of our members to best serve their clients and the public by keeping them up-to-date on industry topics, advocating on consumer issues, and providing professional development programs as well as exchange information through newsletters and other various benefits.

175 South 3rd Street 940Columbus, OH 43215

www.ohiopia.com

Siviq Scores

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

Liabilities / Assets

24th percentile

0.08x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.44x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

62nd percentile

8.5%

Higher net margin than 62% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$383,948

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

53rd percentile

6.6%

Faster asset growth than 53% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

78th percentile

19%

Faster revenue growth than 78% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Up

$17,773,781

Up $2,123,302 (+14%) from 2022

Liabilities

Down

$1,422,543

Down $23,096 (-1.6%) from 2022

Net Assets

Up

$16,351,238

Up $2,146,398 (+15%) from 2022

Revenue

Up

$3,224,462

Up $963,248 (+43%) from 2022

Expenses

Up

$2,949,826

Up $348,687 (+13%) from 2022

Net Income

Up

$274,636

Up $614,561 (+181%) from 2022

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $7,639,484Liabilities 2010: $688,597Net Assets 2010: $6,950,8872010Assets 2014: $11,272,802Liabilities 2014: $919,828Net Assets 2014: $10,352,9742014Assets 2016: $12,205,850Liabilities 2016: $847,566Net Assets 2016: $11,358,2842016Assets 2017: $13,223,594Liabilities 2017: $820,174Net Assets 2017: $12,403,4202017Assets 2018: $13,323,157Liabilities 2018: $868,106Net Assets 2018: $12,455,0512018Assets 2019: $14,862,993Liabilities 2019: $986,089Net Assets 2019: $13,876,9042019Assets 2020: $16,232,350Liabilities 2020: $948,281Net Assets 2020: $15,284,0692020Assets 2022: $15,650,479Liabilities 2022: $1,445,639Net Assets 2022: $14,204,8402022Assets 2024: $17,773,781Liabilities 2024: $1,422,543Net Assets 2024: $16,351,2382024

Highlighted filing

2024

Assets$17,773,781
Liabilities$1,422,543
Net Assets$16,351,238

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,034,4272010Revenue 2014: $3,213,077Expenses 2014: $2,605,150Net Income 2014: $607,9272014Revenue 2016: $2,946,367Expenses 2016: $2,465,091Net Income 2016: $481,2762016Revenue 2017: $2,964,064Expenses 2017: $2,678,649Net Income 2017: $285,4152017Revenue 2018: $2,999,132Expenses 2018: $2,152,205Net Income 2018: $846,9272018Revenue 2019: $3,077,257Expenses 2019: $2,574,268Net Income 2019: $502,9892019Revenue 2020: $2,685,567Expenses 2020: $1,971,096Net Income 2020: $714,4712020Revenue 2022: $2,261,214Expenses 2022: $2,601,139Net Income 2022: -$339,9252022Revenue 2024: $3,224,462Expenses 2024: $2,949,826Net Income 2024: $274,6362024

Highlighted filing

2024

Revenue$3,224,462
Expenses$2,949,826
Net Income$274,636

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$7,647,484
Mission and Program Overview

Mission

To enhance the ability of our members to best serve their clients and the public by keeping them up-to-date on industry topics, advocating on consumer issues, and providing professional development programs as well as exchange information through newsletters and other various benefits.

To promote, protect and progress our members through advocacy, professional development programs, data, consulting services, and best practices as well as exchange information through benchmarking and other miscellaneous resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,410,599$14,692,648▲ $1,282,049
Investments Other Securities$1,889,484$1,889,484→ $0
Cash and Non-Interest-Bearing Accounts$808,500$685,479▼ $123,021
Other Notes and Loans Receivable, Net$757,244$496,742▼ $260,502
Savings and Temporary Cash Investments$45,503$0▼ $45,503
Prepaid Expenses and Deferred Charges$9,975$9,428▼ $547
Total Assets$16,921,305$17,773,781▲ $852,476
Liabilities
Deferred Revenue$1,304,568$1,239,105▼ $65,463
Accounts Payable and Accrued Expenses$137,742$183,438▲ $45,696
Total Liabilities$1,442,310$1,422,543▼ $19,767
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,478,995$16,351,238▲ $872,243
Total Net Assets Fund Balance$15,478,995$16,351,238▲ $872,243
Total Liabilities and Net Assets / Fund Balance$16,921,305$17,773,781▲ $852,476

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$270,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Ashley FitzsimmonsDirector of Professional DevelopmentFT$149,018$149,018
Dustin MahrtCompany Partner MgrFT$142,312$142,312
Craig Neiss Director ofBusiness Planning & ValuationFT$140,208$140,208
Donny HouckIt Systems ManagerPT$138,746$138,746

Board Members and Trustees

NameTitle
Katherine G Watson CicChair
Andrew Stephey Cic CrmLutcf, Vice Chair
Derek Sprouse CicDirector
Eric StollyDirector
Kelley CulleyDirector
Matthew SteeleDirector
Meghan Griffith RagozzinoDirector
Jodie ShawDirector of Business Development
Dawn KuhnDirector of Finance & Treasurer
Brian LawrenceDirector of Hr Solutions
Jeffrey SmithChief Executive Officer & Secretary
Jody GeigerChief Operating Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Oia Service CorporationManagement Services175 SOUTH 3RD STREET SUITE 940, Columbus, OH 43215$2,143,342
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,757,459
Investment Income
$1,035,595
Other Revenue
$431,408
Change in Net Assets
$274,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,949,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$2,143,342
Other Expenses---$128,757
Fees for Service Investment Mgmnt Fees---$79,675
All Other Expenses---$79,359
Office Expenses---$42,368
Travel---$32,776
Fees for Services Lobbying---$32,000
Information Technology---$12,000
Fees for Services Legal---$9,400
Insurance---$2,249
Fees for Services Accounting---$765
Total Functional Expenses$0$0$0$2,949,826
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$20,998
Total Nondeductible Lobbying and Political Cost$20,998
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

1. Active membership: any individual licensed agent or corporate licensed agency appointed by an insurance company licensed to operate in the state of ohio. 2. Associate membership: associate membership shall be available to individuals, firms or companies who are directly or indirectly associated with the insurance industry but are not eligible for active membership. 3. Retired membership: any retired individual who, prior to leaving the insurance industry, was an active or associate member. 4. Honorary membership: honorary membership shall be extended to those persons who, in the opinion of the board of directors, are fitted for such membership.

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

Active and associate members only shall be entitled to vote at any meeting of the association. The use of proxy votes will be recognized at special or annual meetings of the association. The organization's members elect the directors of the association.

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

The association's membership approves all amendments to the bylaws of the organization.

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

Form 990 is reviewed by the chief executive officer and the finance & budget committee prior to filing.

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

Annual board members, officers, and key employees are required to sign and date a conflict of interest disclosure that requires they disclose their involvement with any organizations that represents a conflict with oia.

Form 990, Part VI, Section C, Line 19

All governing documents, the conflict of interest policy, and the financial statements are available to the public at the oia office during normal business hours. The policies are monitored by the board and executive staff, or by those staff who are directly responsible for the policies. The conflict of interest policy is an annual requirement of the board. Oia staff is responsible for maintaining and enforcing the expense reimbursement policies, through an annual budgeted amount set forth by the board. The record retention is handled by staff under consultation of legal counsel.

Filing and Contact Details

Filer

Filer Name
Ohio Insurance Agents Association Inc
EIN
31-4406219
Phone
6145528000
Address
175 SOUTH 3RD STREET 940, COLUMBUS, OH 43215

Signing Officer

Name
Jeffrey S Smith Cae
Title
CEO
Phone
6145528000
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey S Smith Cae
Formed
1933
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Schneider Downs & Co Inc
Address
65 EAST STATE STREET SUITE 2000, COLUMBUS, OH 43215
Preparer
Sarah R Piot
Phone
6146214060
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Oia and the foundation are exempt from federal income taxes under internal revenue code sections 501(c)(6) and 501(c)(3), respectively, except for certain income, which is classified as unrelated business income. Ohio services, a for-profit corporation, is subject to federal income taxes on the results of its operations. Prior to its dissolution, iametric, a for-profit limited liability company that elected c corporation status, was subject to federal income taxes on the results of its operations. The fasb accounting standard for accounting for uncertainty in income taxes provides guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an organization's financial statements. Under this guidance, income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon adoption of the standard. The organization did not have any unrecognized tax benefits at december 31, 2024 and 2023. When necessary, the organization would accrue penalties and interest related to unrecognized tax benefits as a component of income tax expense. The organization files income tax returns in the united states jurisdiction and the state of ohio. The organization is no longer subject to u.s. Federal or state tax examinations for years prior to 2021.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF EXECUTIVE OFFICER & SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR OF FINANCE & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF BUSINESS DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMPANY PARTNER MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF HR SOLUTIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF PROFESSIONAL DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14BUSINESS PLANNING & VALUATION
IRS990/Form990PartVIISectionAGrp/TitleTxt15IT SYSTEMS MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01933
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0549226
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt04972248
IRS990/GrossReceiptsAmt07647484
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt012000
IRS990/InsuranceGrp/TotalAmt02249
IRS990/InvestmentIncomeGrp/ExclusionAmt0486369
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0486369
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01889484
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01889484
IRS990/InvestmentsPubTradedSecGrp/BOYAmt013410599
IRS990/InvestmentsPubTradedSecGrp/EOYAmt014692648
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE PROMOTE, PROTECT AND PROGRESS THE PROFESSIONAL ADVICE OF OUR MEMBERS TO BEST SERVE THEIR CLIENTS AND THE PUBLIC BY ADVOCATING ON CONSUMER ISSUES, KEEPING THEM UP-TO-DATE ON INDUSTRY TOPICS AND PROVIDING PROFESSIONAL DEVELOPMENT PROGRAMS AS WELL AS EXCHANGE INFORMATION THROUGH NEWSLETTERS AND OTHER VARIOUS BENEFITS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt015478995
IRS990/NetAssetsOrFundBalancesEOYAmt016351238
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0549226
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0549226
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0597607
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt015478995
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt016351238
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt042368
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATION EXPENSE
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/TotalAmt0387135
IRS990/OtherExpensesGrp/TotalAmt1128757
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0WORKERS COMP REFUND
IRS990/OtherRevenueMiscGrp/ExclusionAmt0188640
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0188640
IRS990/OtherRevenueTotalAmt0188640
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0757244
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0496742
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt02143342
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09975
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09428
IRS990/PrincipalOfficerNm0JEFFREY S SMITH CAE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP INCOME
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2INSURANCE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3OTHER EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01321905
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1253570
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2104552
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt377432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01321905
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1253570
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2104552
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt377432
IRS990/ProgSrvcAccomActy2Grp/Desc0WE WERE ABLE TO PROMOTE, PROTECT, AND PROGRESS THE PROFESSIONAL ADVICE OF 2,031 INDEPENDENT AGENTS AND PARTNERS WITH PROFESSIONAL DEVELOPMENT PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROTECT ALL INDEPENDENT AGENTS AND THE IA CHANNEL THROUGH ADVOCACY EFFORTS AND EXCHANGE OF INFORMATION AND EDUCATION THROUGH PUBLICATION OF OVER 7,500 INDEPENDENT AGENTS AND IA CHANNEL CHAMPIONS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0604936
IRS990/PYOtherExpensesAmt02670450
IRS990/PYOtherRevenueAmt0355541
IRS990/PYProgramServiceRevenueAmt01837299
IRS990/PYRevenuesLessExpensesAmt0127326
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02670450
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02797776
IRS990/ReconcilationRevenueExpnssAmt0274636
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0242768
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0242768
IRS990/SavingsAndTempCashInvstGrp/BOYAmt045503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt045578
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt01321905
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt020998
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt020998
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt018555
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0237231184
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0OIA POLITICAL ACTION COMMITTEE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0175 SOUTH 3RD STREET STE 940
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd043215
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0OIA ENGAGES IN ADVOCACY WITH THE OHIO LEGISLATURE AND OHIO REGULATORS ON BEHALF OF MEMBERS AND THEIR CLIENTS. IN ADDITION, OIA PROVIDES COMPLIANCE GUIDANCE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TaxableAmt0-24580
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01619484
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1270000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN OIA SERVICE CORP.
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENT IN OPERATING ENTITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OIA AND THE FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTIONS 501(C)(6) AND 501(C)(3), RESPECTIVELY, EXCEPT FOR CERTAIN INCOME, WHICH IS CLASSIFIED AS UNRELATED BUSINESS INCOME. OHIO SERVICES, A FOR-PROFIT CORPORATION, IS SUBJECT TO FEDERAL INCOME TAXES ON THE RESULTS OF ITS OPERATIONS. PRIOR TO ITS DISSOLUTION, IAMETRIC, A FOR-PROFIT LIMITED LIABILITY COMPANY THAT ELECTED C CORPORATION STATUS, WAS SUBJECT TO FEDERAL INCOME TAXES ON THE RESULTS OF ITS OPERATIONS. THE FASB ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES PROVIDES GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED UPON ADOPTION OF THE STANDARD. THE ORGANIZATION DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2024 AND 2023. WHEN NECESSARY, THE ORGANIZATION WOULD ACCRUE PENALTIES AND INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE UNITED STATES JURISDICTION AND THE STATE OF OHIO. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01889484
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt050949
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt126443
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt224500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt310300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt420500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0275185
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1148279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2198203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3124218
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4108661
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt033977
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt190000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt223427
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt314001
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt413399
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10

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