County Commissioners Association of Ohio (EIN 310654654) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

Cheryl Subler

Tax Period

2023-01-01 to 2023-12-31

County Commissioners Association of Ohio, founded in 1973, is a community nonprofit that reported $7.9M in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $7.5M left a modest 5% surplus.

Mission

The County Commissioners Association of Ohio advances effective county government for Ohio through advocacy, education and training, technical assistance and research, and greater citizen awareness and understanding of county government.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $6,564,375

Investment Income $365,702

Other Revenue $998,342

TOTAL REVENUE $7,928,419

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $6,038,776

Fundraising Expenses $0

Program Expenses $7,053,761

Other Expenses $1,459,745

TOTAL EXPENSES $7,503,521

Year-over-Year Comparison

	2023	2022	Change
Revenue	$7,928,419	$6,466,501	+0.2%
Expenses	$7,503,521	$6,429,366	+0.2%
Net Income	$424,898	$37,135	+10.4%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$393,067

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cheryl Subler	Executive Director	40.00	Officer	$186,587	$37,629	$224,216
Mike Kindell	Managing Director HealthWel	40.00	Highest	$162,461	$43,948	$206,409
John Brownlee	Managing Director Prop & Cas	40.00	Highest	$178,631	$24,707	$203,338
John Leutz	Assistant Director	40.00	Officer	$146,319	$22,532	$168,851
Elizabeth Miller	CORSA Claim and Litigation Ma	40.00	Highest	$127,942	$36,204	$164,146
Frank Hatfield	CORSA Risk Manager	40.00	Highest	$123,691	$30,266	$153,957
Kyle Petty	Managing Director of Policy	40.00	Highest	$125,728	$19,417	$145,145
David Kern	Board of Directors	1.00	Director	$0	$0	$0
Gary Merrell	Board of Directors	1.00	Director	$0	$0	$0
Christopher Modranski	Board of Directors	1.00	Director	$0	$0	$0
Steve Hambley	Board of Directors	1.00	Director	$0	$0	$0
DeAnna Holliday	Board of Directors	1.00	Director	$0	$0	$0
Shannon Jones	Board of Directors	1.00	Director	$0	$0	$0
John OGrady	Board of Directors	1.00	Director	$0	$0	$0
Gary Scherer	Board of Directors	1.00	Director	$0	$0	$0
Ilene Shapiro	Board of Directors	1.00	Director	$0	$0	$0
Donnie Willis	Board of Directors	1.00	Director	$0	$0	$0
Matt Old	Board of Directors	1.00	Director	$0	$0	$0
Kevin Ritter	Board of Directors	1.00	Director	$0	$0	$0
Chris Ronayne	Board of Directors	1.00	Director	$0	$0	$0
Mike Halleck	Board of Directors	1.00	Director	$0	$0	$0
Terry Boose	Board of Directors	1.00	Director	$0	$0	$0
Tim Bubb	Board of Directors	1.00	Director	$0	$0	$0
Sabrina Christian-Bennett	Board of Directors	1.00	Director	$0	$0	$0
Ron Amstutz	Board of Directors	1.00	Director	$0	$0	$0
Tony Anderson	Board of Directors	1.00	Director	$0	$0	$0
Joe Antram	Board of Directors	1.00	Director	$0	$0	$0
Mollie Crooks	Board of Directors	1.00	Director	$0	$0	$0
Pete Gerken	Board of Directors	1.00	Director	$0	$0	$0
Dick Gould	Board of Directors	1.00	Director	$0	$0	$0
Dave Hall	Board of Directors	1.00	Director	$0	$0	$0
Bryan Davis	Board of Directors	1.00	Director	$0	$0	$0
Lenny Eliason	Board of Directors	1.00	Director	$0	$0	$0
Jeffrey Fix	Board of Directors	1.00	Director	$0	$0	$0
David Painter	2nd Vice President	5.00	Officer	$0	$0	$0
Chris Abbuhl	1st Vice President	5.00	Officer	$0	$0	$0
Glenn Miller	President	5.00	Officer	$0	$0	$0
Casey Kozlowski	Executive Secretary	5.00	Officer	$0	$0	$0
Julie Ehemann	Member	5.00	Officer	$0	$0	$0
Deborah Lieberman	Member	5.00	Officer	$0	$0	$0
Denise Driehaus	Treasurer	5.00	Officer	$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
2024	No data	No data	No data	No data
2023	$7,928,419	$7,503,521	$8,169,033	$424,898
2022	$6,466,501	$6,429,366	$7,621,353	$37,135
2021	$6,334,760	$5,734,326	$7,535,269	$600,434
2020	$6,050,245	$5,646,332	$6,813,062	$403,913
2019	$5,722,428	$5,389,440	$6,479,946	$332,988
2018	$5,518,842	$5,167,879	$6,052,963	$350,963

County Commissioners Association of Ohio