Northwest Ohio Educational Technology Foundation

Nonprofit profile at a glance

EIN
341353718
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Bowling Green, OH, USA
Phone
4193727033
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$16,934
Expenses
$35,211
Assets
$5,815
Liabilities
$129,666

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

Leadership & pay

6 people listed

Executive titles in this filing

  • GREG DENECKER (BOARD PRESIDENT)
  • JEFF YOUNG (BOARD VICE PRESIDENT)
  • ROGER MINIER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROGER MINIER (EXECUTIVE DIRECTOR): $6,450 total reported compensation

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

Overview

Mission

Provide educational technology training to northwest Ohio school districts

What it reported doing in 2025

Nwoet provided educational technology training and materials to use in the classroom to approximately 150 school districts in northwest Ohio.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.1%; rating input score 84
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -107.9%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 22.3; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -11.5% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -11.5% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $6K · 6 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.