Bowling Centers Association of Ohio Inc

Nonprofit profile at a glance

EIN
340769190
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Dayton, OH, USA
Phone
9374338363
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$252,715
Expenses
$217,975
Assets
$382,538
Liabilities
$15,346

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • PATTI REBMAN-BELLMAN (PRESIDENT)

Highest reported compensation

  • JENNIFER CLARKE (EXECUTIVE DI): $59,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support bowling as a sport.

What it reported doing in 2025

To hold monthly meetings to discuss methods to perpetuate and promote bowling as a sport and encourage uniform and clean conditions for bowling establishments. National and local dues.

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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.9%; rating input score 42
  • Program expense ratio: 45%; rating input score 45
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 27.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 41.9% of revenue deployed · 45% of spending went to programs
  • Governance: 0 of 155 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $98K in reported program spending
  • Leadership: top reported pay $59K · 19 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.