Ohio Gas Association
Nonprofit profile at a glance
- EIN
- 237363814
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Columbus, OH, USA
- Phone
- 6146422060
- Rating
- 40
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $526,167
- Expenses
- $484,704
- Assets
- $237,056
- Liabilities
- $16,751
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- JIMMY STEWART (President)
Highest reported compensation
- JIMMY STEWART (President): $161,699 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 gas association (oga)is a natural gas trade organization which represents over 30 local distribution companies and cooperatives. Additionally the oga represents the vast majority of all intra and inter state gas transmission firms, as well as over 2 natural gas commodity marketers whose customers include residential, commercial, and industrial gas users. The oga was founded in 1971 and maintains its headquarters in the columbus area, location of the state capital. The work of the oga is performed through its chairman, president, board of trustees and 11 standing committees plus numerous ad hoc committees formed to deal with periodic short term issues. All committees meet on a regular basis and function as an information exchange for technical and operational support and to promote customer satisfaction, public safety and public awareness. Three primary functions of the association are to monitor and report on legislative, regulatory and compliance activities.
What it reported doing in 2024
Conference, conventions, and meetings to include seminar and convention expenses to disseminate information related to the natural gas industry
Operating model
- Revenue model
- Earned-program. 91% 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
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 67
- Accountability: 81
- Sustainability: 40
- Growth: 40
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: 87.5%; rating input score 88; 3rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 95%; rating input score 95; 25th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.9%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 0.49; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 33.4%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: -16.1% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: -2.3% per year; rating input score 0; 11th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 19 of 20 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $162K · 20 people listed · 1 of 6 pay-setting controls reported
- Consistency: 10 of 12 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- Review — Sustainability: Operating margin scored 57/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 5/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.