Ohio Physical Therapy 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

1951

Legal Domicile

Principal Officer

Tonya Apke

Phone

6148554109

Tax Period

2023-01-01 to 2023-12-31

Ohio Physical Therapy Association, founded in 1951, is a small nonprofit that reported $850K in total revenue in fiscal year 2023. Expenses of $792K left a modest 7% surplus.

Mission

THE ASSOCIATION IS A NON-PROFIT ORGANIZATION WITH MEMBERS CONSISTING OF PHYSICAL THERAPISTS, PHYSICAL THERAPISTS ASSISTANTS, AND STUDENTS IN THE STATE OF OHIO. THE MISSION OF THE OHIO PHYSICAL THERAPY ASSOCIATION IS TO HELP ITS MEMBERS ATTAIN AND MAINTAIN HIGH PROFESSIONAL STANDARDS, IMPROVE THEIR MANAGEMENT PRACTICES, AND ACHIEVE ECONOMIC STABILITY, THEREBY ENABLING THEM TO PROVIDE HIGH QUALITY PROFESSIONAL SERVICES TO THEIR PATIENTS IN FURTHERANCE OF THE PUBLIC HEALTH AND WELFARE.

Program Service Accomplishments

Program 1

THE OHIO PHYSICAL THERAPY ASSOCIATION HAS THE RESPONSIBILITY OF APPROVING CONTINUING EDUCATION COURSES NEEDED TO FULFILL PHYSICAL THERAPIST'S LICENSING REQUIREMENTS FOR THE STATE OF OHIO.

Program 2

A WEBSITE IS MAINTAINED TO PROVIDE MEMBERS WITH CURRENT INFORMATION ON DEVELOPMENTS IN THE FIELD OF PHYSICAL THERAPY AND CONTINUING EDUCATION OPPORTUNITIES. THE WEBSITE ALSO CONTAINS A MEMBER ONLY...

A WEBSITE IS MAINTAINED TO PROVIDE MEMBERS WITH CURRENT INFORMATION ON DEVELOPMENTS IN THE FIELD OF PHYSICAL THERAPY AND CONTINUING EDUCATION OPPORTUNITIES. THE WEBSITE ALSO CONTAINS A MEMBER ONLY AREA CONTAINING EMPLOYMENT OPPORTUNITIES.

Program 3

A CONFERENCE DESIGNED TO EDUCATE AND TO INFORM MEMBERS ABOUT CURRENT ADVANCEMENTS IN PHYSICAL THERAPY PRACTICE THROUGH THE EVALUATION OF SIGNIFICANT AND EVOLVING TOPICS.

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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 $798,354

Investment Income $49,235

Other Revenue $2,637

TOTAL REVENUE $850,226

Expense Breakdown

Grants Paid $4,596

Salaries & Benefits $349,536

Fundraising Expenses $0

Other Expenses $437,637

TOTAL EXPENSES $791,769

Year-over-Year Comparison

	2023	2022	Change
Revenue	$850,226	$799,801	+0.1%
Expenses	$791,769	$697,094	+0.1%
Net Income	$58,457	$102,707	-0.4%

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

$140,044

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VICTORIA GRESH	EXECUTIVE DIRECTOR	40.0	Officer	$132,725	$7,319	$140,044
GREGORY KLINE	PRESIDENT	5.0	Officer Director	$0	$0	$0
DAVID WESSELLS	VICE PRESIDENT	1.0	Officer Director	$0	$0	$0
MICHELLE LOSURDO	DIRECTOR II	1.0	Director	$0	$0	$0
SHANNON SIMPSON	SECRETARY	1.0	Officer Director	$0	$0	$0
Angela Huber	NW DISTRICT CHAIR	1.0	Director	$0	$0	$0
Kristin Walls	DIRECTOR III	1.0	Director	$0	$0	$0
Anthony DiFilippo	CHIEF DELEGATE	1.0	Director	$0	$0	$0
JEFFREY SWIERS	NE DISTRICT CHAIR	1.0	Director	$0	$0	$0
Claire Such	CN DISTRICT CHAIR	1.0	Director	$0	$0	$0
JEFF HOHL	EC DISTRICT CHAIR	1.0	Director	$0	$0	$0
Kelsey Biller	SW DISTRICT CHAIR	1.0	Director	$0	$0	$0
ANN SMITH	WC DISTRICT CHAIR	1.0	Director	$0	$0	$0
MARCUS WILLIAMS	TREASURER	1.0	Officer Director	$0	$0	$0
LISA KOHLER	DIRECTOR I	1.0	Director	$0	$0	$0
KATHRYN SUTTON	PTA CAUCUS REPRESENTATIVE	1.0	Director	$0	$0	$0
NICOLE SCHROEDER	NW DISTRICT CHAIR	1.0	Director	$0	$0	$0
Macy Debevec	East Central Dist. Chair El	1.0	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
2024	No data	No data	No data	No data
2023	$850,226	$791,769	$1,843,011	$58,457
2022	$799,801	$697,094	$1,725,863	$102,707
2021	$844,951	$599,398	$1,797,591	$245,553
2020	$679,546	$548,525	$1,551,771	$131,021
2019	$781,952	$742,706	$1,385,083	$39,246
2018	$755,862	$642,203	$1,298,030	$113,659