OHIO PARKS AND RECREATION ASSOCIATION (EIN 346556126) - 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

Legal Domicile

Principal Officer

JAMES A WOODWARD

Phone

6148952222

Tax Period

2024-07-01 to 2025-06-30

OHIO PARKS AND RECREATION ASSOCIATION is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024. Expenses of $1.2M left a modest 5% surplus.

Mission

PARKS AND RECREATION STEWARDSHIP.

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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 $349,419

Program Service Revenue $862,510

Investment Income $5,288

Other Revenue $0

TOTAL REVENUE $1,217,217

Expense Breakdown

Grants Paid $0

Salaries & Benefits $513,576

Fundraising Expenses $0

Program Expenses $353,360

Other Expenses $639,704

TOTAL EXPENSES $1,153,280

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,217,217	$1,132,337	+0.1%
Expenses	$1,153,280	$1,070,875	+0.1%
Net Income	$63,937	$61,462	+0.0%

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

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

$234,964

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES A WOODWARD	EXECUTIVE DI	40.00	Officer	$189,328	$45,636	$234,964
ADRIA BERGERON	MEMBERSHIP	1.00	Director	$0	$0	$0
DANIEL BETTS	PARTNERSHIP	1.00	Director	$0	$0	$0
GINGER CLARK	COMMUNICATIO	1.00	Director	$0	$0	$0
KIM FARRELL	PRESIDENT	1.00	Officer Director	$0	$0	$0
AMANDA GEHRES	EDUCATION	1.00	Director	$0	$0	$0
PATRICK HOAGLAND	CORPORATE EX	1.00	Director	$0	$0	$0
BRYANA ROSS	CONFERENCE	1.00	Officer Director	$0	$0	$0
ADDIE WEAVER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ANDY WILDMAN	TREASURER	1.00	Officer Director	$0	$0	$0
PAUL WILLIAMS	ADVOCACY	1.00	Officer 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	$1,217,217	$1,153,280	$451,520	$63,937
2024	$1,132,337	$1,070,875	$383,476	$61,462
2023	$954,598	$944,118	$352,467	$10,480
2022	$800,978	$808,638	$327,584	$-7,660
2021	$393,188	$497,581	$319,228	$-104,393
2020	$796,997	$813,278	$419,978	$-16,281
2019	$833,813	$798,073	$450,301	$35,740
2018	$760,898	$709,791	$431,982	$51,107

OHIO PARKS AND RECREATION ASSOCIATION