OHIO PUBLIC TRANSIT ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Legal Domicile

Principal Officer

HOWARD STEWART

Phone

6143065353

Tax Period

2025-01-01 to 2025-12-31

OHIO PUBLIC TRANSIT ASSOCIATION, founded in 1970, is a small nonprofit that reported $538K in total revenue in fiscal year 2025. The organization ran a surplus of $211K, a strong 39% operating margin.

Mission

TO PROVIDE INFORMATION AND LEGISLATIVE SERVICES TO OHIO PUBLIC TRANSIT SYSTEM AUTHORITIES. THE ORGANIZATION REPRESENTS THE MEMBERS IN ALL TRANSIT RELATED ISSUES.

Program Service Accomplishments

Program 1

Expenses: $215,843 Revenue: $162,250

TO PROVIDE INFORMATION AND LEGISLATIVE SERVICES TO OHIO PUBLIC TRANSIT SYSTEM AUTHORITIES. THE ORGANIZATION REPRESENTS THE MEMBERS IN ALL TRANSIT RELATED ISSUES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $367,950

Program Service Revenue $162,250

Investment Income $4,812

Other Revenue $2,745

TOTAL REVENUE $537,757

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $305,843

Other Expenses $326,744

TOTAL EXPENSES $326,744

Year-over-Year Comparison

	2025	2024	Change
Revenue	$537,757	$529,729	+0.0%
Expenses	$326,744	$476,261	-0.3%
Net Income	$211,013	$53,468	+2.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HOWARD STEWART	BOARD PRESID	2.00	Officer Director	$0	$0	$0
ANDY VOLENIK	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
BEN ZIFF	VP MOBILITY	1.00	Officer Director	$0	$0	$0
MARY HABIG	VP URBAN/RUR	1.00	Officer Director	$0	$0	$0
BLAIR TASEFF	VP-ASSOCIATE	1.00	Officer Director	$0	$0	$0
KEVIN HARDESTY	VP-ASSOCIATE	1.00	Officer Director	$0	$0	$0
BOB RUZINSKY	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
LAURA KOPROWSKI	EMERITUS	1.00	Director	$0	$0	$0
DAWN DISTLER	EMERITUS	1.00	Director	$0	$0	$0
CLAUDIA AMRHEIN	EMERITUS	1.00	Director	$0	$0	$0
BEN CAPELLE	EMERITUS	1.00	Director	$0	$0	$0
PATRICK HARRIS	EMERITUS	1.00	Director	$0	$0	$0
INDIA BIRDSONG	EMERITUS	1.00	Director	$0	$0	$0
KIRT CONRAD	EMERITUS	1.00	Director	$0	$0	$0
ANDY AIELLO	EMERITUS	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$537,757	$326,744	$448,667	$211,013
2024	$529,729	$476,261	$355,627	$53,468
2023	$488,810	$417,261	$494,358	$71,549
2022	$323,090	$410,770	$427,010	$-87,680
2021	$493,017	$426,307	$265,769	$66,710
2020	$332,440	$286,702	$199,059	$45,738
2019	$384,720	$372,947	$157,706	$11,773
2018	$358,562	$410,864	$150,648	$-52,302