Ohio Dressage Society

Nonprofit profile at a glance

EIN
311783758
IRS 990-EZ coverage
2010–2015
Forms available
Form 990-EZ 2015
Location
New Albany, OH, USA
Phone
6149755415
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Equestrian

Official website

Reported finances

Revenue
$82,099
Expenses
$77,971
Assets
$30,436

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JAMES GEARHART (PRESIDENT)
  • VALERIE PERVO (VICE PRESIDENT)

People named in this filing

  • JAMES GEARHART (PRESIDENT)
  • VALERIE PERVO (VICE PRESIDENT)
  • KATHRYN RIZZONI (SECRETARY)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the general understanding of dressage through educational and competitive opportunities

What it reported doing in 2015

The achievements through ods in 2014 include the knowledge and education that was passed on to its members through recognized shows, schooling shows, clinics, meetings, and speakers.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 76
  • Program expense ratio: 79.5%; rating input score 80

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 79.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $62K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.