Adaptive Sports Program of Ohio
Nonprofit profile at a glance
- EIN
- 271144442
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2013, Form 990-N 2011
- Location
- Wooster, OH, USA
- Phone
- 3306011400
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Special Olympics
Reported finances
- Revenue
- $881,982
- Expenses
- $935,066
- Assets
- $279,489
- Liabilities
- $37,819
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- JEFF TOMASSETTI (PRESIDENT)
- LISA FOLLOWAY (PRESIDENT/CEO)
Highest reported compensation
- LISA FOLLOWAY (PRESIDENT/CEO): $79,040 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide access to and participation for individuals with physical disabilities in adaptive sports in the state of Ohio.this includes power wheelchair soccer, archery, cycling, sled hockey, swimming, wheelchair rugby, wheelchair softball, and wheelchair track/road racing. The adaptive sports program of Ohio promotes the health and wellness of individuals with physical and visual disabilities through multiple competitive and recreational adaptive sport opportunities across Ohio. Aspo is committed to removing barriers and enabling individuals with physical and visual disabilities to be active. Through participation in aspo's programs, individuals with disabilities build self-confidence, character and independence which positively affect employment and educational outcomes.
What it reported doing in 2024
Adaptive sports Ohio's program expenses provide individuals with disabilities a chance to play. Programs include adaptive track, power wheelchair soccer, wheelchair softball, sled hockey, wheelchair basketball, wheelchair rugby, kayaking and interscholastic adaptive sports. Aso hosted competitions, clinics, awareness presentations, and multi-sport camps for youth with disabilities. Aso participants are both youth and adults, ages 4 years and older, including veterans, with any disability that limits their participation in typical sports, like spina bifida, amputees, cerebral palsy, muscular dystrophy, etc. Additionally, aso successfully created the first interscholastic wheelchair basketball teams in multiple school districts in Ohio and assists coaches and students across the state through training and equipment loans enabling them to participate on their school track and field team.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.4%; rating input score 97
- Program expense ratio: 91.8%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 16.3% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 14.6% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 12.4% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 97.4% of revenue deployed · 91.8% of spending went to programs
- Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $859K in reported program spending
- Leadership: top reported pay $79K · 13 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.