Ohio Association of Track & Cross Country Coaches

Nonprofit profile at a glance

EIN
371633785
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Powell, OH, USA
Phone
6143017761
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$205,447
Expenses
$244,383
Assets
$236,733
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ANJANETTE WHITMAN (PRESIDENT)
  • MATT SCHOCK (VICE PRESIDENT)

Highest reported compensation

  • ANJANETTE WHITMAN (PRESIDENT): $850 total reported compensation
  • WAYNE CLARK (TRACK & FIELD CLINIC): $599 total reported compensation
  • JAMES DINGUS (TREASURER): $550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote track and field and cross country in all of the junior and senior high schools of Ohio and to extend support to those programs in the state's colleges and universities. They aim to cooperate with and assist the Ohio high school athletic association (ohsaa) and Ohio's colleges and universities in all the matters pertaining to the maintenance, promotion, and improvement of track and field and cross country. They recognize and award outstanding achievement and/or contribution by athletes, coaches, officials and supporters.

What it reported doing in 2024

To promote track and field and cross country in all of the junior and senior high schools in Ohio which includes conducting, sponsoring and supporting clinics and/or seminars and to recognize and award outstanding achievements by athletes, coaches, officials or supporters.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 9
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -19%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 19.6% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: 0 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $212K in reported program spending
  • Leadership: top reported pay $850 · 8 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.