Ohio Association of Community Colleges
Nonprofit profile at a glance
- EIN
- 311391013
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Columbus, OH, USA
- Phone
- 6142216222
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $2,663,543
- Expenses
- $2,781,562
- Assets
- $1,943,697
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
48 people listed
Executive titles in this filing
- AVI ZAFFINI (PRESIDENT &)
Highest reported compensation
- JOHN HERSHEY (PAST PRES &): $594,993 total reported compensation
- THOMAS WALSH (PAST VICE PR): $247,920 total reported compensation
- LAURA RITTNER (VICE PRES OP): $245,491 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Oacc is dedicated to the advancement and implementation of sound policy and initiatives that work to ensure the success of the more than 300,000 community college students in Ohio. Rooted in the belief that every person should have access to a high-quality college education, the oacc supports the mission of the state's 23 community colleges to provide programming in technical education, lower-division baccalaureate education, developmental education, and continuing education in our local communities. To that end, the oacc exists to advocate for Ohio's community colleges, as well as serve as a resource for its member institutions. The oacc provides leadership to develop and execute strategic direction for Ohio's community and technical colleges, represents its member colleges at the state and national level, promotes the benefit of community colleges to the residents of Ohio, provides opportunities for trustee development, and facilitates the exchange of ideas and information.
What it reported doing in 2024
The oacc presents various education programs and workshops as well as the all Ohio academic team conference to recognize academic excellence. Ohio's community colleges play a key role in educating and training the workforce our state needs to revitalize the economy and attract new businesses. The oacc is dedicated to advancing those efforts and furthering the mission of the state's two-year colleges. The oacc serves as an advocacy organization on behalf of community colleges and works closely with state and federal policy makers to educate and inform them on the issues that have a direct impact on community colleges.
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 99% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 79
- Accountability: 77
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.9%; rating input score 70
- Program expense ratio: 65.5%; rating input score 66
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- 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 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.4%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.7; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 45%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 0.6% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 7.8% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 69.9% of revenue deployed · 65.5% of spending went to programs
- Governance: 44 of 44 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.8M in reported program spending
- Leadership: top reported pay $595K · 48 people listed · 2 of 6 pay-setting controls reported
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- High — Sustainability: Officer compensation ratio scored 2/100.