OHIO PARKS & RECREATION ASSOCIATIO… - Form 990 Financial Data

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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

1982

Legal Domicile

Principal Officer

JAMES A WOODWARD

Phone

6148952222

Tax Period

2023-07-01 to 2024-06-30

OHIO PARKS & RECREATION ASSOCIATION FOUNDATION, founded in 1982, is a micro nonprofit in the Recreation & Sports sector that reported $28K in total revenue in fiscal year 2023. Expenses of $38K exceeded revenue, resulting in a 35% operating deficit.

Mission

THE FOUNDATION UNDERTAKES RESEARCH, EDUCATES CRITICAL AUDIENCES AND COLLABORATES WITH ALLIED PARTNERS TO FURTHER THE CAUSE OF PUBLIC PARKS AND RECREATION.

Program Service Accomplishments

Program 1

Expenses: $35,845 Revenue: $6,750

INCREASE AWARENESS FOR THE NEED TO PRESERVE, CONSERVE AND WISELY USE OHIO'S GREENWAYS.

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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 $10,335

Program Service Revenue $6,750

Investment Income $2,860

Other Revenue $8,364

TOTAL REVENUE $28,309

Expense Breakdown

Grants Paid $20,375

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $35,845

Other Expenses $17,732

TOTAL EXPENSES $38,107

Year-over-Year Comparison

	2023	2022	Change
Revenue	$28,309	$29,509	0.0%
Expenses	$38,107	$33,195	+0.1%
Net Income	$-9,798	$-3,686	+1.7%

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
ANDY COLLINS	PRESIDENT	2.00	Officer Director	$0	$0	$0
RYAN DAVIS	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
MATT EARMAN	DIRECTOR	2.00	Director	$0	$0	$0
KIM FARRELL	EX OFFICIO	2.00	Director	$0	$0	$0
ZAC GUTHRIE	DIRECTOR	2.00	Director	$0	$0	$0
MARK HESSE	DIRECTOR	2.00	Director	$0	$0	$0
JAMES HOBSON	DIRECTOR	2.00	Director	$0	$0	$0
BETH MCCOLLAM	DIRECTOR	2.00	Director	$0	$0	$0
AMANDA MORRIS	DIRECTOR	2.00	Director	$0	$0	$0
BILL PLESSINGER	SECRETARY	2.00	Officer Director	$0	$0	$0
JAMES A WOODWARD	EXECUTIVE DI	2.00	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	No data	No data	No data	No data
2024	$28,309	$38,107	$56,706	$-9,798
2023	$29,509	$33,195	$63,878	$-3,686
2022	$31,127	$23,723	$66,830	$7,404
2021	$22,875	$14,315	$63,508	$8,560
2020	$27,136	$45,182	$54,948	$-18,046
2019	$31,270	$24,930	$72,673	$6,340

OHIO PARKS & RECREATION ASSOCIATION FOUNDATION