Ohio Interscholastic Athletic Administrators Association FY2024 filing

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To advocate for our members by promoting the educational values of interscholastic athletics.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$50K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $5K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 13 voting members
Looks good: 22 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$387K
+14% vs prior year
Spent
$405K
To programs
82%
Net assets
$155K
By yearFY2020–FY2025
Revenue
$387K
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$289K
FY2021$172K
FY2022$298K
FY2023$340K
FY2024$387K
FY2025$382K
Expenses
$405K
FY2024▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$261K
FY2021$155K
FY2022$307K
FY2023$345K
FY2024$405K
FY2025$429K
Net assets
$155K
FY2024▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$161K
FY2021$185K
FY2022$171K
FY2023$169K
FY2024$155K
FY2025$114K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $331K Management & general 18% · $74K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$34,500Pt VII · Sec A
Treasurer
$7,000Pt VII · Sec A
Asst. Executive Director
$5,000Pt VII · Sec A
Website Coordinator
$3,000Pt VII · Sec A
$605Pt VII · Sec A
Vice President
$0Pt VII · Sec A
District Representative
$0Pt VII · Sec A
$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.

See Ohio Interscholastic Athletic Administrators Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes educational values of interscholastic athletics to advocate for members.

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2 programs · $331K · in their own filed words · FY2023
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.

$278Kprogram expense
02

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

$53Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$387K
Ln 12
Gifts and grantsLn 1h$378K
Fees for servicesLn 2g$9K
Investment incomeLn 3$781
Money outPt IX
$405K
Ln 25
Programscol B$331K
Managementcol C$74K
Owns and owesPt X
$155K
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$155K
LiabilitiesLn 26$0
PeoplePt VI, VII
22
listed · VII A
PaidVII A5
Voting boardVI 1a13
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$378K
Government grantsLn 1e$80K
Fees for servicesLn 2g$9K
Investment incomeLn 3$781
Total revenueLn 12$387K
Assets in detailPt X, end of year
CashLn 1$104K
Cash and savings togetherLn 1–2$104K
InvestmentsLn 11–13$51K
Total assetsLn 16$155K
LiabilitiesLn 26$0
Net assetsLn 32$155K
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$124K$104K
InvestmentsLn 11–13$45K$51K
Total assetsLn 16$169K$155K
LiabilitiesLn 26$0$0
Net assetsLn 32$169K$155K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$9K$9K
Pay of current officers, directors and key staffLn 5$55K$55K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$6K$6K
TravelLn 17$6K$6K
Conferences, conventions and meetingsLn 19$189K$189K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$129K$129K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$405K$331K$74K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 29, 2026 $382K$429K−$46K$114K 990 PDF
FY2024 ViewingFiled with the IRS Apr 4, 2025 $387K$405K−$18K$155K 990 PDF
FY2023Filed with the IRS May 6, 2024 $340K$345K−$4K$169K 990 PDF
FY2022Filed with the IRS Feb 28, 2023 $298K$307K−$9K$171K 990 PDF
FY2021Filed with the IRS Mar 11, 2022 $172K$155K$17K$185K 990 PDF
FY2020Filed with the IRS Jan 25, 2021 $289K$261K$29K$161K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $386,977 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $333,400$377,555
I-9 Program service revenuePrior year $6,407$8,641
I-10 Investment incomePrior year $541$781
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $340,348$386,977
I-13 Grants and similar amounts paidPrior year $6,500$9,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $44,500$55,400
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $293,533$340,186
I-18 Total expensesPrior year $344,533$404,586
I-19 Revenue less expensesPrior year −$4,185−$17,609
Part VI · Governance 22 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members22
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $386,977 across 6 lines filed
VIII-1b Membership dues$297,555
VIII-1e Government grants$80,000
VIII-1h Total contributions, gifts and grants$377,555
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,641$8,641
VIII-3 Investment incomeExcluded from tax $781$781
VIII-12 Total revenueRelated to mission $8,641 · Unrelated business $0 · Excluded from tax $781$386,977
Part IX · Statement of functional expenses $404,586 across 9 lines filed
IX-2 Grants to domestic individualsPrograms $9,000$9,000
IX-5 Pay of current officers, directors and key staffManagement $55,400$55,400
IX-11c Accounting feesManagement $1,925$1,925
IX-13 Office expensesManagement $6,466$6,466
IX-17 TravelManagement $5,947$5,947
IX-19 Conferences, conventions and meetingsPrograms $188,842$188,842
IX-23 InsuranceManagement $3,903$3,903
IX-24 Other expenses (24a–d)Programs $129,015$129,015
IX-24e All other expensesPrograms $4,088$4,088
IX-25 Total functional expensesPrograms $330,945 · Management $73,641 · Fundraising $0$404,586
Part X · Balance sheet $155,157 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $123,714$104,401
X-11 Publicly traded securitiesStart of year $45,138$50,756
X-16 Total assetsStart of year $168,852$155,157
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $168,852$155,157
X-32 Total net assets or fund balancesStart of year $168,852$155,157
X-33 Total liabilities and net assetsStart of year $168,852$155,157
Part XI · Reconciliation of net assets $155,157 net assets at year end
XI-1 Total revenue$386,977
XI-2 Total expenses$404,586
XI-3 Revenue less expenses−$17,609
XI-4 Net assets at start of year$168,852
XI-5 Net unrealized gains (losses) on investments$3,914
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$155,157

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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