OHIO SCHOOL BOARDS ASSOCIATION GROUP HEALTH PLAN TRUST (EIN 271428733) - Form 990 Financial Analysis & Trantor Score

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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

2009

Legal Domicile

Principal Officer

KATHRYNE MCFARLAND

Phone

6145404000

Tax Period

2023-01-01 to 2023-12-31

OHIO SCHOOL BOARDS ASSOCIATION GROUP HEALTH PLAN TRUST, founded in 2009, is a micro nonprofit in the Mutual Benefit sector that reported $64K in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $156K exceeded revenue, resulting in a 146% operating deficit.

Mission

OHIO SCHOOL BOARDS ASSOCIATION GROUP HEALTH PLAN TRUST PROVIDES PAYMENTS FOR POST-RETIREMENT HEALTH CARE BENEFITS FOR ELIGIBLE RETIREES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $22,987

Investment Income $40,569

Other Revenue $0

TOTAL REVENUE $63,556

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $5,778

TOTAL EXPENSES $156,156

Year-over-Year Comparison

	2023	2022	Change
Revenue	$63,556	$111,159	-0.4%
Expenses	$156,156	$139,910	+0.1%
Net Income	$-92,600	$-28,751	+2.2%

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

N/A

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

$702,528

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD C LEWIS	TRUSTEE (THRU 5/23)	1.00	Director	$0	$42,342	$399,961
KATHRYNE MCFARLAND	TRUSTEE (EFF 5/23)	1.00	Director	$0	$73,190	$302,567

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
2024	No data	No data	No data	No data
2023	$63,556	$156,156	$979,965	$-92,600
2022	$111,159	$139,910	$1,000,896	$-28,751
2021	$78,968	$101,634	$1,145,527	$-22,666
2020	$50,248	$99,462	$1,146,785	$-49,214
2019	$86,804	$101,182	$1,146,929	$-14,378
2018	$43,733	$110,233	$1,098,016	$-66,500

OHIO SCHOOL BOARDS ASSOCIATION GROUP HEALTH PLAN TRUST