OHIO MIDDLE LEVEL ASSOCIATION (EIN 510137819) - 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

1992

Principal Officer

PAUL DESTINO

Phone

4402305260

Tax Period

2024-06-01 to 2025-05-31

OHIO MIDDLE LEVEL ASSOCIATION, founded in 1992, is a micro nonprofit that reported $76K in total revenue in fiscal year 2024. Revenue fell 54% from the prior year — a significant decline worth monitoring. Expenses of $90K exceeded revenue, resulting in a 19% operating deficit.

Mission

TO FURTHER MIDDLE LEVEL EDUCATION FOR STUDENTS 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 $0

Program Service Revenue $0

Investment Income $16,015

Other Revenue $59,709

TOTAL REVENUE $75,724

Expense Breakdown

Grants Paid $0

Salaries & Benefits $19,685

Fundraising Expenses $0

Program Expenses $90,312

Other Expenses $70,627

TOTAL EXPENSES $90,312

Year-over-Year Comparison

	2024	2023	Change
Revenue	$75,724	$164,217	-0.5%
Expenses	$90,312	$98,238	-0.1%
Net Income	$-14,588	$65,979	-1.2%

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

N/A

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

$18,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICHOLE BERTKE	EX SEC	5.00	Officer	$9,000	$0	$9,000
PAUL DESTINO	TREASURER	5.00	Officer	$9,000	$0	$9,000
JAY CLARK	PRESIDENT	1.00	Officer	$0	$0	$0
KELLI COGAN	VP	1.00	Officer	$0	$0	$0
LISA NEMETH	SECRETARY	1.00	Officer	$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	$75,724	$90,312	$355,970	$-14,588
2024	$164,217	$98,238	$370,558	$65,979
2023	$119,580	$92,431	$304,579	$27,149
2022	$73,891	$126,375	$277,430	$-52,484
2021	$108,069	$68,424	$330,994	$39,645
2020	$118,050	$95,773	$290,269	$22,277
2019	$127,388	$90,418	$267,992	$36,970
2018	$118,922	$132,748	$231,022	$-13,826

OHIO MIDDLE LEVEL ASSOCIATION