Ohio Beverage 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

1970

Legal Domicile

Phone

6144421803

Tax Period

2024-01-01 to 2024-12-31

Ohio Beverage Association, founded in 1970, is a small nonprofit that reported $546K in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. The organization ran a surplus of $129K, a strong 24% operating margin.

Program Service Accomplishments

Program 1

Expenses: $416,368

FURNISHING TIMELY INFORMATION TO MEMBERS, TO ANY PERSON ENGAGED IN THE NONALCOHOLIC BEVERAGE INDUSTRY OF OHIO AND TO THE GENERAL PUBLIC WITH RESPECT TO ANY AND ALL MATTERS VITAL TO MAINTENANCE OF THE...

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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 $0

Program Service Revenue $545,705

Investment Income $84

Other Revenue $0

TOTAL REVENUE $545,789

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $305,285

Fundraising Expenses $0

Program Expenses $416,368

Other Expenses $106,083

TOTAL EXPENSES $416,368

Year-over-Year Comparison

	2024	2023	Change
Revenue	$545,789	$451,411	+0.2%
Expenses	$416,368	$403,868	+0.0%
Net Income	$129,421	$47,543	+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

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

$229,017

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kimberly McConville	Executive Director	50.00	Officer	$216,135	$12,882	$229,017
Sam Meiner	President	2.00	Officer Director	$0	$0	$0
Frank Buda	Board Member	2.00	Director	$0	$0	$0
Katy Fonde	Board Member	2.00	Director	$0	$0	$0
Ali Gormley	Board Member	2.00	Director	$0	$0	$0
Shana Jones	Board Member	2.00	Director	$0	$0	$0
Rick Kaplan	Board Member	2.00	Director	$0	$0	$0
Orlando McDonald	Board Member	2.00	Director	$0	$0	$0
Joe Peralli	Board Member	2.00	Director	$0	$0	$0
Anthony Rago	Board Member	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	$545,789	$416,368	$382,451	$129,421
2023	$451,411	$403,868	$254,027	$47,543
2022	$425,513	$374,123	$204,490	$51,390
2021	$405,599	$361,723	$153,100	$43,876
2020	$387,242	$322,553	$109,224	$64,689
2019	$375,729	$354,972	$44,535	$20,757