OHIO PODIATRIC MEDICAL 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

1924

Legal Domicile

Principal Officer

LUCIANNE RIDOLFO CAE

Phone

6144576269

Tax Period

2024-05-01 to 2025-04-30

OHIO PODIATRIC MEDICAL ASSOCIATION, founded in 1924, is a small nonprofit that reported $652K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year.

Mission

THE MISSION OF THE ASSOCIATION IS TO PROMOTE THE SCIENCE AND ART OF PODIATRIC MEDICINE AND QUALITY PATIENT CARE.

Program Service Accomplishments

Program 1

REPRESENTATION OF THE PROFESSION'S INTEREST AND POSITIONS TO THOSE INSTITUTIONS RESPONSIBLE FOR DEVELOPING AND ENFORCING SOCIETY'S HEALTH CARE POLICY.

Program 2

ENSURING ACCESS BY THE PUBLIC TO QUALITY PODIATRIC PATIENT CARE.

Program 3

Expenses: $257,043

PROTECTING AND ELEVATING THE EDUCATIONAL AND PRACTICE STANDARDS OF THE PODIATRIC 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 (2024)

Revenue Breakdown

Contributions & Grants $623,657

Program Service Revenue $13,528

Investment Income $5,248

Other Revenue $9,442

TOTAL REVENUE $651,875

Expense Breakdown

Grants Paid $0

Salaries & Benefits $204,508

Fundraising Expenses $0

Program Expenses $608,791

Other Expenses $471,849

TOTAL EXPENSES $676,357

Year-over-Year Comparison

	2024	2023	Change
Revenue	$651,875	$754,235	-0.1%
Expenses	$676,357	$730,481	-0.1%
Net Income	$-24,482	$23,754	-2.0%

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

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
THOM ARNOLD	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
SAID ATWAY	TRUSTEE	1.00	Director	$0	$0	$0
LEENA BAIG	TRUSTEE	1.00	Director	$0	$0	$0
BRUCE BLANK	TRUSTEE	1.00	Director	$0	$0	$0
LUCIANNE RIDOLFO CAE	EXECUTIVE DI	40.00	Officer Director	$0	$0	$0
KARA GOETTL	TRUSTEE	1.00	Director	$0	$0	$0
MARC GREENBERG	TRUSTEE	1.00	Director	$0	$0	$0
R SCOTT JOHNSTON	TRUSTEE	1.00	Director	$0	$0	$0
KAREN KELLOGG	TRUSTEE	1.00	Director	$0	$0	$0
MARTIN LESNAK	PRESIDENT	1.00	Officer Director	$0	$0	$0
AMY MASOWICK	2ND VICE PRE	1.00	Officer Director	$0	$0	$0
THOMAS MCCABE	TRUSTEE	1.00	Director	$0	$0	$0
JOY ROWLAND	1ST VICE PRE	1.00	Officer Director	$0	$0	$0
ADAM THOMAS	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
DEBRA THORNTON	TRUSTEE	1.00	Director	$0	$0	$0
ELIZABETH WAKEFIELD	TRUSTEE	1.00	Director	$0	$0	$0
ZACHARY WASHBURN	TRUSTEE	1.00	Director	$0	$0	$0
JONATHAN WHITE	TRUSTEE	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	$651,875	$676,357	$566,414	$-24,482
2024	$754,235	$730,481	$557,034	$23,754
2023	$746,312	$742,213	$545,872	$4,099
2022	$758,704	$755,128	$587,635	$3,576
2021	$716,214	$679,774	$621,956	$36,440
2020	$826,971	$777,542	$403,537	$49,429
2019	$868,032	$884,430	$468,769	$-16,398