OHIO SCHOOL BOARDS ASSOCIATION (EIN 314414897) - 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

1955

Legal Domicile

Principal Officer

KATHRYNE MCFARLAND

Phone

6145404000

Tax Period

2023-01-01 to 2023-12-31

OHIO SCHOOL BOARDS ASSOCIATION, founded in 1955, is a mid-sized nonprofit that reported $10.1M in total revenue in fiscal year 2023. Expenses of $9.1M left a modest 10% surplus.

Mission

OSBA ENGAGES AND SERVES OHIO'S PUBLIC SCHOOL BOARD MEMBERS AND THE DIVERSE DISTRICTS THEY REPRESENT BY FOSTERING OR DELIVERING - EXCELLENCE IN GOVERNANCE - STEADFAST ADVOCACY - SUPERIOR SERVICES - RELEVANT PROFESSIONAL DEVELOPMENT - CUSTOMIZED TRAINING

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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 $4,271,236

Program Service Revenue $4,501,930

Investment Income $287,139

Other Revenue $1,010,955

TOTAL REVENUE $10,071,260

Expense Breakdown

Grants Paid $2,500

Salaries & Benefits $5,395,530

Fundraising Expenses $0

Program Expenses $6,302,364

Other Expenses $3,698,111

TOTAL EXPENSES $9,112,983

Year-over-Year Comparison

	2023	2022	Change
Revenue	$10,071,260	$9,686,570	+0.0%
Expenses	$9,112,983	$8,280,721	+0.1%
Net Income	$958,277	$1,405,849	-0.3%

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

200

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

$930,365

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTINE VARWIG	PRESIDENT	7.00	Officer Director	$0	$0	$0
SALLY S GREEN	PRESIDENT-ELECT	7.00	Officer Director	$0	$0	$0
ROBERT M HEARD SR	IMMEDIATE PAST PRESIDENT	7.00	Officer Director	$0	$0	$0
RENDA M CLINE	EXECUTIVE COMMITTEE	5.00	Director	$0	$0	$0
LYNDA O'CONNOR	EXECUTIVE COMMITTEE	5.00	Director	$0	$0	$0
DOUG G STUART	EXECUTIVE COMMITTEE	5.00	Director	$0	$0	$0
CHRISTOPHER WIDMAN	EXECUTIVE COMMITTEE	5.00	Director	$0	$0	$0
MARY PAT HANSON	EXECUTIVE COMMITTEE	5.00	Director	$0	$0	$0
CHRISTINA VERA	TRUSTEE	2.00	Director	$0	$0	$0
MARGUERITE BENNETT	TRUSTEE	2.00	Director	$0	$0	$0
ANTHONY CALDWELL	TRUSTEE	2.00	Director	$0	$0	$0
TINA D PIERCE	TRUSTEE	2.00	Director	$0	$0	$0
CATHY JOHNSON	TRUSTEE	2.00	Director	$0	$0	$0
LIBBY WALLICK	TRUSTEE	2.00	Director	$0	$0	$0
BRUCE ALEXANDER	TRUSTEE	2.00	Director	$0	$0	$0
ALBERT HABERSTROH	TRUSTEE	2.00	Director	$0	$0	$0
SUSIE LAWSON	TRUSTEE	2.00	Director	$0	$0	$0
DEBORAH MELDA	TRUSTEE	2.00	Director	$0	$0	$0
RANDALL PARKER III	TRUSTEE	2.00	Director	$0	$0	$0
CINDY ERICKSON	TRUSTEE	2.00	Director	$0	$0	$0
KEVIN LANDIN	TRUSTEE	2.00	Director	$0	$0	$0
THOMAS PATTERSON	TRUSTEE	2.00	Director	$0	$0	$0
BOB VASQUEZ	TRUSTEE	2.00	Director	$0	$0	$0
ED PENROD	TRUSTEE	2.00	Director	$0	$0	$0
KIM HARLESS	TRUSTEE	2.00	Director	$0	$0	$0
ALICE BROWNING	TRUSTEE	2.00	Director	$0	$0	$0
MARY CLEVELAND	TRUSTEE	2.00	Director	$0	$0	$0
BOBBIE GRICE	TRUSTEE	2.00	Director	$0	$0	$0
MICHAEL ENRIQUEZ	TRUSTEE	2.00	Director	$0	$0	$0
DARRELL THOMAS	TRUSTEE	2.00	Director	$0	$0	$0
CAROLYN JONES	TRUSTEE	2.00	Director	$0	$0	$0
LISA THOMAS	TRUSTEE UNTIL 10/9/23	2.00	Director	$0	$0	$0
RICHARD C LEWIS	CHIEF EXECUTIVE OFFICER THRU 5/23	40.00	Officer	$357,619	$42,342	$399,961
KATHRYNE MCFARLAND	CHIEF EXECUTIVE OFFICER EFF 5/23	40.00	Officer	$229,377	$73,190	$302,567
ALLISON MORRIS	CHIEF FINANCIAL OFFICER	40.00	Officer	$176,745	$51,092	$227,837
SARA CLARK	CHIEF LEGAL COUNSEL	40.00	Highest	$165,028	$33,059	$198,087
JEFFERY CHAMBERS	DIRECTOR OF COMMUNICATION SERVICES	40.00	Highest	$153,247	$49,490	$202,737
CHERYL RYAN	DIRECTOR OF BOARD AND MANAGEMENT SERVICES	40.00	Highest	$141,607	$65,158	$206,765
JENNIFER HOGUE	DIRECTOR OF LEGISLATIVE SERVICES	40.00	Highest	$132,852	$26,846	$159,698
ANDREW CLARK	CHIEF TECHNOLOGY OFFICER	40.00	Highest	$124,531	$45,416	$169,947

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	$10,071,260	$9,112,983	$21,432,004	$958,277
2022	$9,686,570	$8,280,721	$18,998,248	$1,405,849
2021	$9,269,056	$7,908,736	$19,022,558	$1,360,320
2020	$7,612,836	$7,380,299	$17,104,115	$232,537
2019	$9,029,231	$8,260,610	$16,172,165	$768,621
2018	$8,759,219	$8,132,568	$14,558,467	$626,651

OHIO SCHOOL BOARDS ASSOCIATION