Ohio Credit Union League
Nonprofit profile at a glance
- EIN
- 314359680
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Columbus, OH, USA
- Phone
- 6143362894
- Rating confidence
- Limited
Reported finances
- Revenue
- $4,458,208
- Expenses
- $4,247,202
- Assets
- $5,453,366
- Liabilities
- $2,282,807
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- PAUL MERCER (EXECUTIVE DIRECTOR)
Highest reported compensation
- PAUL MERCER (EXECUTIVE DIRECTOR): $603,749 total reported compensation
- EMILY LEITE (CHIEF ADVOCACY OFFICER): $317,900 total reported compensation
- KIMBERLY CONNOR (VP, MEMBER EXPERIENCE): $144,370 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Ohio credit union league is a catalyst for credit union success.
What it reported doing in 2024
Legislative & regulatory advocacy - the legislative and regulatoryinterests of Ohio's credit unions are protected, represented, andadvanced by ocul at the state and federal levels. We conductrelationship building activities such as cu tours, legislative events, hike the hill, statehouse & capitol hill lobbying, and introduction oflegislation. We sponsor two pacs to support those elected officialsthat visibly support credit unions and our issues. Grassroots activismis coordinated as needed.
Operating model
- Revenue model
- Earned-program. 81% of the money available for current operations came from fees and other program revenue.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 94
- Accountability: 95
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.7%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 1.28; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.42; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 36.6%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 3.6% per year; rating input score 100; 27th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $604K · 15 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $412K reported
- Consistency: 13 of 13 current checks pass
- Schedules: 5 filed schedules · includes executive pay and related organizations
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 6 filed related-organization links
- 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.
- Review — Sustainability: Operating margin scored 50/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.