OHIO HIGH SCHOOL ATHLETIC ASSOCIAT… - 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

1907

Legal Domicile

Principal Officer

DOUG UTE

Phone

6142672502

Tax Period

2024-08-01 to 2025-07-31

OHIO HIGH SCHOOL ATHLETIC ASSOCIATION, founded in 1907, is a mid-sized nonprofit in the Recreation & Sports sector that reported $24.5M in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year.

Mission

OHIO HIGH SCHOOL ATHLETIC ASSOCIATION IS A NOT-FOR-PROFIT ASSOCIATION OF PUBLIC AND PRIVATE HIGH SCHOOLS AND 7TH-8TH GRADE SCHOOLS. APPROXIMATELY 820 HIGH SCHOOLS AND NEARLY 760 7TH-8TH GRADE SCHOOLS BELONG TO THE OHSAA, WHICH REPRESENTS OVER 400,000 STUDENTS COMPETING IN 28 SANCTIONED SPORTS (14 FOR BOYS AND 14 FOR GIRLS). SCHOOLS VOLUNTARILY BECOME MEMBERS OF THE OHSAA. THE ASSOCIATION RENDERS DECISIONS ON STUDENT ELIGIBILITY, ORGANIZES STATE AND REGIONAL TOURNAMENTS WITH NEARLY 2 MILLION FANS IN ATTENDANCE, AND MANAGES THE LICENSING OF OVER 15,000 OFFICIALS. THE OHSAA CURRENTLY COLLECTS NO MEMBERSHIP DUES AND RECEIVES NO TAX MONEY. THE ASSOCIATION OPERATES A $25 MILLION BUDGET WITH THE PRIMARY SOURCE OF FINANCIAL SUPPORT COMING FROM TOURNAMENT GATE RECEIPTS.

Program Service Accomplishments

Program 1

Expenses: $23,464,551 Revenue: $21,197,604

THE ORGANIZATION IS THE GOVERNING AND RULE MAKING BODY FOR ALL HIGH SCHOOL ATHLETIC EVENTS IN OHIO. THE ORGANIZATION SETS THE RULES, SPONSORS STATE TOURNAMENTS AND WORKS TOWARD BETTERING PROGRAMS FOR...

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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 $2,653,884

Program Service Revenue $21,141,443

Investment Income $549,280

Other Revenue $141,259

TOTAL REVENUE $24,485,866

Expense Breakdown

Grants Paid $1,233,596

Salaries & Benefits $2,990,684

Fundraising Expenses $0

Program Expenses $23,464,551

Other Expenses $21,331,357

TOTAL EXPENSES $25,555,637

Year-over-Year Comparison

	2024	2023	Change
Revenue	$24,485,866	$26,503,135	-0.1%
Expenses	$25,555,637	$25,224,177	+0.0%
Net Income	$-1,069,771	$1,278,958	-1.8%

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

$223,119

Total Directors

Key Employees

$183,225

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHANIE EVANS	BOARD MEMBER	2.00	Director	$0	$0	$0
MARK ROSE	BOARD MEMBER	2.00	Director	$0	$0	$0
RANDY TEVEPAUGH	BOARD MEMBER	2.00	Director	$0	$0	$0
ANDY BIXLER	BOARD MEMBER	2.00	Director	$0	$0	$0
MOLLY FEESLER	BOARD MEMBER	2.00	Director	$0	$0	$0
PAUL STONE	BOARD MEMBER	2.00	Director	$0	$0	$0
DAVID ALVARADO	BOARD MEMBER	2.00	Director	$0	$0	$0
GLEN GILLESPIE	EX-OFFICIO BOARD MEMBER	2.00	Director	$0	$0	$0
DR SCOTT HUNT	EX-OFFICIO BOARD MEMBER	2.00	Director	$0	$0	$0
DOUG UTE	EXECUTIVE DIRECTOR	40.00	Officer	$196,361	$26,758	$223,119
DR JASON SELGO	PRESIDENT	2.00	Officer	$0	$0	$0
DR WALTER SKAGGS	VICE PRESIDENT	2.00	Officer	$0	$0	$0
LAURA VERMILYA	CHIEF FINANCIAL OFFICER	40.00	Key Emp	$159,760	$23,465	$183,225
ROBERT GOLDRING	DIRECTOR OF COMMUNICATIONS AND SPECIAL PROJECTS	40.00	Highest	$166,791	$33,325	$200,116
DANNER RUGG	DIRECTOR OF OFFICIATING	40.00	Highest	$124,319	$16,282	$140,601
KRISTIN RONAI	ASSOC EXECUTIVE DIRECTOR	40.00	Highest	$109,150	$24,180	$133,330

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	$24,485,866	$25,555,637	$22,759,693	$-1,069,771
2024	No data	No data	No data	No data
2023	$25,187,169	$22,795,289	$22,743,817	$2,391,880
2022	$25,255,683	$19,335,786	$19,212,358	$5,919,897
2021	$21,416,409	$15,219,989	$13,386,608	$6,196,420
2020	$14,066,200	$14,474,205	$7,823,525	$-408,005
2019	$19,625,096	$19,656,436	$9,298,224	$-31,340
2018	$19,242,312	$19,391,136	$9,207,165	$-148,824

OHIO HIGH SCHOOL ATHLETIC ASSOCIATION