OHIO STATE CORONERS 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

1945

Principal Officer

KEVIN PARK MD

Phone

6142626722

Tax Period

2025-01-01 to 2025-12-31

OHIO STATE CORONERS ASSOCIATION, founded in 1945, is a small nonprofit that reported $367K in total revenue in fiscal year 2025. The organization ran a surplus of $108K, a strong 30% operating margin.

Mission

TO PROVIDE A PROFESSIONAL ORGANIZATION FOR OHIO'S 88 COUNTY CORONERS (LICENSED PHYSICIANS WHO INVESTIGATE SUDDEN AND/OR SUSPICIOUS DEATHS AND/OR PERFORM AUTOPSIES IN CONNECTION THEREWITH) TO DISCUSS VARIOUS MATTERS AFFECTING CORONERS AND ESTABLISH A CONTINUING EDUCATION CURRICULUM.

Program Service Accomplishments

Program 1

Expenses: $255,698

THE ORGANIZATION HOLDS AN ANNUAL SEMINAR TO ASSIST CORONERS AND THEIR OFFICES IN THE STATE OF OHIO WITH CONTINUING EDUCATION AND A FORUM TO GATHER AND LEARN ABOUT CONCERNS AFFECTING THEIR PROFESSION.

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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 $0

Program Service Revenue $328,993

Investment Income $37,589

Other Revenue $0

TOTAL REVENUE $366,582

Expense Breakdown

Grants Paid $4,575

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $255,698

Other Expenses $253,515

TOTAL EXPENSES $258,090

Year-over-Year Comparison

	2025	2024	Change
Revenue	$366,582	$347,721	+0.1%
Expenses	$258,090	$384,708	-0.3%
Net Income	$108,492	$-36,987	-3.9%

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

N/A

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
KEVIN PARK MD	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
THOMAS P GILSON MD	PRESIDENT	1.00	Officer Director	$0	$0	$0
BENJAMMIN M MACK MD	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
AMY JOLLIFF MD	SECRETARY	1.00	Officer Director	$0	$0	$0
DAVID APPLEGATE II MD	TREASURER	1.00	Officer Director	$0	$0	$0
LISA MANNIX MD	DIRECTOR	1.00	Director	$0	$0	$0
DAVID KESSLER MD	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT JARVIS MD	DIRECTOR	1.00	Director	$0	$0	$0
CARL ORTMAN MD	DIRECTOR	1.00	Director	$0	$0	$0
NATHANIEL OVERMIRE DO	DIRECTOR	1.00	Director	$0	$0	$0
LISA DERANEK MD	DIRECTOR	1.00	Director	$0	$0	$0
DAVID P COREY	EXECUTIVE DI	5.00		$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	$366,582	$258,090	$778,093	$108,492
2024	No data	No data	No data	No data
2023	$327,887	$291,959	$688,667	$35,928
2022	$320,833	$249,235	$639,688	$71,598
2021	$326,466	$240,273	$594,744	$86,193
2020	$266,935	$177,768	$513,432	$89,167
2019	$334,536	$292,480	$415,024	$42,056
2018	$383,743	$307,241	$365,719	$76,502