Central Ohio Mountain Biking Organization

Nonprofit profile at a glance

EIN
311703643
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Westerville, OH, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$150,152
Expenses
$137,830
Assets
$139,202
Liabilities
$5,544

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Keith Overton (President)
  • Ralph Ruppe (Vice President)

People named in this filing

  • Keith Overton (President)
  • Ralph Ruppe (Vice President)
  • Robert Simeral (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Since COMBOs inception as a trail building organization in 1995 it has grown exponentially. From a few miles of trail to over 125 and from a small exclusive community into a large multifaceted all encompassing institution focused on creating advocating and preserving quality mountain biking in Central Ohio. We are 100% focused on the creation advocacy and preservation of quality mountain biking in Central Ohio.

What it reported doing in 2025

COMBO is responsible for mainitainingmultiple bike trails within the state. This includes Ohio state parks AW Marion Great Seal Scioto Alum Creek three trails, Colombus Berliner Park Metro parks Chestnut Ridge and Newark parks Horns hill. COMBO has MOU agreements with all of the parks. Without COMBO thousands of mountain bike riders in central ohio would have almost nowhere to ride.

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 and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.2%; rating input score 39
  • Program expense ratio: 42.7%; rating input score 43

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 8.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.01; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 39.2% of revenue deployed · 42.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $59K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.