Ohio Association of Public Treasurers

Legal name: Ohio Association of Public Treasurers of the USCanada

Nonprofit profile at a glance

EIN
237367195
IRS 990 coverage
2020–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Wadsworth, OH, US
Phone
440-672-OAPT (6278)
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$359,706
Expenses
$311,677
Assets
$709,936
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • K KRIS KING (President)
  • JENNELL DAHLHAUSEN (Vice President)

People named in this filing

  • MICHAEL MCENANEY (Director)
  • TERRI MEEK (Director)
  • K KRIS KING (President)

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

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

Overview

Mission

The Ohio Association of Public Treasurers was established to promote the general and professional interest of the public finance officers in their respective entities, to obtain a higher level of efficiency, through education to improve service with allied institutions and to inspire friendly and fraternal relationships among our members.

What it reported doing in 2025

Public Finance Officers Annual Fall Conference October 8, 9, 10, 2025 Educational Programs provided certifications totaling 11 CPIM Hours, 13.2 CPE Hours, 11 FIA Hours, 5.5 CPFA Hours, and 2 ACPFA Hours. Topics include: Best practices for investment governance, receivables automation, fund portfolio strategies, tax incentives, finance/grant programs for housing developments, grants, debt services, and legislative updates.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 13.4%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 16.2% per year; rating input score 100; 77th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 700 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $185K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: 2 of 6 not reported.