Ohio Sheep Improvement Association (EIN 311351374) - 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

1949

Legal Domicile

Principal Officer

Roger High

Phone

6142468212

Tax Period

2024-11-01 to 2025-10-31

Ohio Sheep Improvement Association, founded in 1949, is a small nonprofit that reported $298K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $137K, a strong 46% operating margin.

Mission

Develop and advance the sheep industry in Ohio

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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 $17,150

Program Service Revenue $256,904

Investment Income $23,989

Other Revenue $0

TOTAL REVENUE $298,043

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $160,821

TOTAL EXPENSES $160,821

Year-over-Year Comparison

	2024	2023	Change
Revenue	$298,043	$272,603	+0.1%
Expenses	$160,821	$179,249	-0.1%
Net Income	$137,222	$93,354	+0.5%

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

150

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
Roger High	Executive Director	20.00	Officer	$0	$0	$0
Denise Percival	President	1.00	Officer Director	$0	$0	$0
Tom Wallace	First VP	1.00	Officer Director	$0	$0	$0
Stuart Heavilin	Second VP	1.00	Officer Director	$0	$0	$0
Allen Johnson	Past President	2.00	Director	$0	$0	$0
Tim Barnes	Trustee	1.00	Director	$0	$0	$0
Brad Carothers	Trustee	1.00	Director	$0	$0	$0
Dave Evans	Trustee	1.00	Director	$0	$0	$0
Tom Conner	Trustee	1.00	Director	$0	$0	$0
Levi Morrow	Trustee	1.00	Director	$0	$0	$0
Lisa Shearer	Trustee	1.00	Director	$0	$0	$0
Barbie Casey	Trustee	1.00	Director	$0	$0	$0
Gary Wilson	Trustee	1.00	Director	$0	$0	$0
Christine Gelley	Trustee-JCEP	1.00	Director	$0	$0	$0
Brady Campbell	Ex-Officio	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	$298,043	$160,821	$888,718	$137,222
2024	$272,603	$179,249	$768,414	$93,354
2023	$331,206	$256,251	$684,481	$74,955
2022	$338,866	$226,025	$639,365	$112,841
2021	$234,315	$147,157	$483,738	$87,158
2020	$195,003	$134,623	$381,762	$60,380
2019	$285,750	$245,636	$336,052	$40,114
2018	$273,591	$243,873	$279,834	$29,718

Ohio Sheep Improvement Association