Ohio Association of Career Technical Superintendents

Nonprofit profile at a glance

EIN
311481567
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Morrow, OH, USA
Phone
5133832755
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$418,922
Expenses
$429,852
Assets
$634,779
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KEVIN KRATZER (PRESIDENT)
  • BOB ALSEPT (PRESIDENT EL)

Highest reported compensation

  • MARGARET A HESS (EXECUTIVE DI): $104,530 total reported compensation
  • CONNIE ALTIER (EXECUTIVE DI): $21,600 total reported compensation

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

Overview

Mission

The purpose is to encourage and foster the ideal of career and technical educators as worthy and integral part of the total educational system.

What it reported doing in 2025

The primary purpose is the promotion of career and technical education in the state of Ohio and the constituency and program promotion, education and service to schools throughout the state and to provide educational information and opportunities to students and their parents while providing program facilitation to them. The career centers also coordinate programs within the community colleges and work toward the common educational good with the office of the governor.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.3%; rating input score 98
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 29.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $423K in reported program spending
  • Leadership: top reported pay $105K · 12 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.