Ohio Interscholastic Athletic Administrators Association EIN 31-0897938 Form 990 (PDF) Claim this org

Ohio Interscholastic Athletic Administrators Association

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Promotes educational values of interscholastic athletics to advocate for members. For fiscal year 2025 it reported $382K in revenue, $429K in expenses, and $114K in net assets.Pt I

Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Bellefontaine, OH
Website
www.ohioiaaa.org
Filings
6 on file (2020–2025)
Revenue
$382KFY2025
Expenses
$429K
Net assets
$114K
People
17
Filings
6
Updates
0
More identity details & actions ⌄
EIN  31-0897938 Public charity (501(c)(3)) Bellefontaine, OH
Form 990 (PDF)
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Size
$100K–1M
What they do
Promotes educational values of interscholastic athletics to advocate for members.
Leadership
Glen Gillespie · Executive Director · $39K
Money in and out
$382K revenue, $429K expenses
Bottom line
77% program efficiency
Where the money goes · FY2025
Total revenue
$382K
Pt VIII · Ln 12
Total expenses
$429K
Pt IX · Ln 25
Net assets
$114K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$46K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.23
Program efficiency
77%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
3.2mo
months of highly liquid reserves at operating expense rate▼ -30% vs prior filing year
Surplus margin
-12%
revenue over expenses, this year▼ -167% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$382K
FY2025▼ -1%
Expenses
$429K
FY2025▲ +6%
Total assets
$114K
FY2025▼ -27%
Total liabilities
$0
FY2025
Total revenue
$382K
Pt VIII · Ln 12
Total expenses
$429K
Pt IX · Ln 25
Net assets
$114K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$46K
Total assetsPt X · Ln 16$114K
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 413

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COhio Interscholastic Athletic Administrators Association
EINHdr · item D31-0897938
Principal addressHdr · item CBellefontaine, OH
WebsiteHdr · item Jwww.ohioiaaa.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N03)
Ruling yearIRS BMFOct 2004

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b13
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$38,900Pt VII · Sec A
Treasurer
$7,000Pt VII · Sec A
Asst. Executive Director
$5,000Pt VII · Sec A
Website Chair
$3,000Pt VII · Sec A
President Elect
$0Pt VII · Sec A
District Representative
$0Pt VII · Sec A
$0Pt VII · Sec A
Female Representative
$0Pt VII · Sec A

Glen Gillespie’s $39K as Executive Director is at the 52nd percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Glen Gillespie$38,900$34,500$34,015$32,345$14,545
Bruce Brown$35,960
Randy King$7,000$7,000$7,000$6,500$6,000$6,000
Julie Renner$5,000$5,000
Erich Frombach$3,000$3,000$3,000$3,000$3,000
Jon Payne$605$665$630
Tom Nerl$665

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

2 program services account for $331K of program spending, described in the organization's own filed words · FY2024.
01

Annual conference is held in October or November each year. The conference brings together the coaches and administrators in Ohio to honor those chosen with outstanding service. The conference is complete with keynote speakers and honoring of the student-athlete scholarships.

$286Kprogram expense
02

Administrators and coaches from each district pay and receive membership to the National Interscholastic Athletic Administrators Association.

$44Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$373K · 98%
Program service revenue$7K · 2%
Contributions & grants98%$373K
Program service revenue2%$7K
Investment income$2K
— government grantsLn 1e$64K
Total revenueLn 12$382K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.23
Program services77%$331K
Management & general23%$98K
Total functional expensesLn 25$429K

Balance Sheet

Part X · end of year
CashLn 1$55K
Total assetsLn 16$114K
Total liabilitiesLn 26$0
Total net assetsLn 32$114K
Months of cash on handcomputed1.5

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $114K · Operating expenses/yr $429K
3.2 months
Where the money goes
Program services
Program services $331K · Total expenses $429K
77%
Management & General
Management & general $98K · Total expenses $429K
23%
Fundraising
Fundraising $0 · Total expenses $429K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $313K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $373K · Total revenue $382K
98%
Government reliance
Government grants $64K · Total revenue $382K
17%
Earned-income share
Program service revenue $7K · Total revenue $382K
2%
Investment reliance
Investment income $2K · Total revenue $382K
+0.5%
Program self-sufficiency
Program service revenue $7K · Total expenses $429K
2%
Growth & trend
Revenue growth (YoY)
This year $382K · Prior year $387K
-1%
Revenue CAGR
FY2019 $289K · FY2024 $382K
+6%
Net-asset trend (YoY)
End of year $114K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $382K · Expenses $429K
-12%
Liabilities-to-Assets
Total liabilities — · Total assets $114K
Net-asset ratio
Net assets $114K · Total assets $114K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $59K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $114K
52%
People & payroll
Highest Reported Total Compensation
Individual Glen Gillespie · Reported title Executive Director · Highest reported compensation $39K · Total expenses $429K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $59K · Total expenses $429K
14%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 23%
Fundraising cost ratio 0%
Revenue growth -1%
Accounting fee ratio 0.5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $31K · 2021–2024
Unitemized GrantFY2024$9,000
Unitemized GrantFY2023$9,000
Unitemized GrantFY2022$6,500
Unitemized GrantFY2021$6,980

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$382K revenue · viewing · ⤓ 990 PDF
FY2024$387K revenue · ⤓ 990 PDF
FY2023$340K revenue · ⤓ 990 PDF
FY2022$298K revenue · ⤓ 990 PDF
FY2021$172K revenue · ⤓ 990 PDF
FY2020$289K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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