Ohio Athletic Committee INC

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The Ohio Athletic Committee provides opportunities for student athletes to develop their skills and foster lifelong values through participation in our premier events and programs.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 300 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
5 of 6
filings with a surplus
Average deficit $4K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$80K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+6% vs prior year
Spent
$1.4M
To programs
88%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$1.5M
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$700K
FY2021$932K
FY2022$990K
FY2023$1.2M
FY2024$1.4M
FY2025$1.5M
Expenses
$1.4M
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$659K
FY2021$719K
FY2022$957K
FY2023$1.6M
FY2024$1.3M
FY2025$1.4M
Net assets
$1.1M
FY2025▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.4M
FY2022$1.1M
FY2023$754K
FY2024$930K
FY2025$1.1M

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

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

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.2M Management & general 12% · $172K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$126,320Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jared Opfer$126,320$121,260$103,250$96,250$88,863$92,530
Richard Bellamy JR——$1,600———

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 Athletic Committee INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Develops student athletes' skills and fosters lifelong values through premier events and programs.

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1 program · $1.2M · in their own filed words · FY2024
01

The ohio athletic committee provides opportunities for student athletes to develop their skills and foster lifelong values through participation in our premier events and programs.

$1.2Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$15K
Grants paid · 1 grant · $520K · 2022–2022

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$56K
Other incomeLn 4–11$19K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$172K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$942K
Total assetsLn 16$1.1M
LiabilitiesLn 26$80K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$56K
Government grantsLn 1e$10K
Noncash giftsLn 1g$15K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$18K
Other incomeLn 4–11$19K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$49K
SavingsLn 2$893K
Cash and savings togetherLn 1–2$942K
Accounts receivableLn 4$287
Inventories for sale or useLn 8$29K
Prepaid expenses and deferred chargesLn 9$14K
Land, buildings, equipmentLn 10c$39K
Other assetsLn 15$116K
Total assetsLn 16$1.1M
LiabilitiesLn 26$80K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6300
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$3K
Share of the $116K endowmentSch D 1g2.5%
Typical, median of 1,806 orgs0.44%
EndowmentSch D · Pt V
LineFY25FY24FY23FY22
End of yearLn 1g$116K$110K$94K$89K
Given inLn 1b$4K$6K$2K$1K
SpentLn 1d–1f$10K$10K$9K$8K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$802K$942K
Land, buildings, equipmentLn 10c$41K$39K
Total assetsLn 16$991K$1.1M
LiabilitiesLn 26$61K$80K
Net assetsLn 32$930K$1.1M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Pay of current officers, directors and key staffLn 5$126K$101K$25K
Other salaries and wagesLn 7$112K$90K$22K
Other employee benefitsLn 9$17K$14K$3K
Payroll taxesLn 10$19K$15K$4K
Accounting feesLn 11c$14K$14K
Investment management feesLn 11f$3K$3K
Advertising and promotionLn 12$27K$25K$1K
Office expensesLn 13$6K$400$5K
OccupancyLn 16$27K$27K
TravelLn 17$62K$62K
Conferences, conventions and meetingsLn 19$801K$801K
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$122K$56K$66K
All other expensesLn 24e$19K$19K
Total functional expensesLn 25$1.4M$1.2M$172K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Aug 11, 2026 $1.5M$1.4M$75K$1.1M 990 PDF
FY2024Filed with the IRS Aug 13, 2025 $1.4M$1.3M$76K$930K 990 PDF
FY2023Filed with the IRS Aug 14, 2024 $1.2M$1.6M−$463K$754K 990 PDF
FY2022Filed with the IRS Aug 10, 2023 $990K$957K$32K$1.1M 990 PDF
FY2021Filed with the IRS Aug 15, 2022 $932K$719K$213K$1.4M 990 PDF
FY2020Filed with the IRS Aug 13, 2021 $700K$659K$41K$1.1M 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 FY2025 990 (6 parts)
Part I · Summary $1,464,296 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,121$56,097
I-9 Program service revenuePrior year $1,312,330$1,370,665
I-10 Investment incomePrior year $10,789$18,104
I-11 Other revenuePrior year $27,115$19,430
I-12 Total revenuePrior year $1,378,355$1,464,296
I-13 Grants and similar amounts paidPrior year $24,500$10,019
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $264,072$274,844
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,013,538$1,104,176
I-18 Total expensesPrior year $1,302,110$1,389,039
I-19 Revenue less expensesPrior year $76,245$75,257
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,464,296 across 9 lines filed
Lines not itemized here account for $3,833 of total revenue; see the IRS return.
VIII-1e Government grants$10,000
VIII-1f All other contributions, gifts and grants$46,097
VIII-1g Noncash contributions (included above)$14,697
VIII-1h Total contributions, gifts and grants$56,097
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,366,832$1,366,832
VIII-3 Investment incomeExcluded from tax $18,104$18,104
VIII-6 Net rental income or lossRelated to mission $3,635$3,635
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,795$15,795
VIII-12 Total revenueRelated to mission $1,390,095 · Unrelated business $0 · Excluded from tax $18,104$1,464,296
Part IX · Statement of functional expenses $1,389,039 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $10,019$10,019
IX-5 Pay of current officers, directors and key staffPrograms $101,056 · Management $25,264$126,320
IX-7 Other salaries and wagesPrograms $89,646 · Management $22,412$112,058
IX-9 Other employee benefitsPrograms $13,855 · Management $3,464$17,319
IX-10 Payroll taxesPrograms $15,318 · Management $3,829$19,147
IX-11c Accounting feesManagement $14,024$14,024
IX-11f Investment management feesManagement $2,897$2,897
IX-12 Advertising and promotionPrograms $25,483 · Management $1,341$26,824
IX-13 Office expensesPrograms $400 · Management $5,343$5,743
IX-16 OccupancyManagement $26,595$26,595
IX-17 TravelPrograms $62,312$62,312
IX-19 Conferences, conventions and meetingsPrograms $801,009$801,009
IX-22 Depreciation, depletion and amortizationPrograms $14,357$14,357
IX-23 InsurancePrograms $9,056$9,056
IX-24 Other expenses (24a–d)Programs $55,899 · Management $66,404$122,303
IX-24e All other expensesPrograms $19,056$19,056
IX-25 Total functional expensesPrograms $1,217,466 · Management $171,573 · Fundraising $0$1,389,039
Part X · Balance sheet $1,140,465 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $38,764$48,542
X-2 Savings and temporary cash investmentsStart of year $762,751$893,148
X-4 Accounts receivableStart of year $61$287
X-8 Inventories for sale or useStart of year $27,042$29,016
X-9 Prepaid expenses and deferred chargesStart of year $11,215$14,398
X-10c Land, buildings and equipment, netStart of year $40,983$39,252
X-15 Other assetsStart of year $110,141$115,822
X-16 Total assetsStart of year $990,957$1,140,465
X-17 Accounts payable and accrued expensesStart of year $12,751$9,861
X-19 Deferred revenueStart of year $42,610$66,718
X-25 Other liabilitiesStart of year $5,457$3,539
X-26 Total liabilitiesStart of year $60,818$80,118
X-27 Net assets without donor restrictionsStart of year $819,998$944,525
X-28 Net assets with donor restrictionsStart of year $110,141$115,822
X-32 Total net assets or fund balancesStart of year $930,139$1,060,347
X-33 Total liabilities and net assetsStart of year $990,957$1,140,465
Part XI · Reconciliation of net assets $1,060,347 net assets at year end
XI-1 Total revenue$1,464,296
XI-2 Total expenses$1,389,039
XI-3 Revenue less expenses$75,257
XI-4 Net assets at start of year$930,139
XI-5 Net unrealized gains (losses) on investments$54,951
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,060,347

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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