Ohio High School Basketball Coaches Assoc Inc

Nonprofit profile at a glance

EIN
311029283
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Uniontown, OH, USA
Phone
3304187397
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$436,383
Expenses
$418,551
Assets
$350,964
Liabilities
$0

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

Leadership & pay

31 people listed

Executive titles in this filing

  • DOUG GRAHAM (PRESIDENT)
  • JOHN FEASEL (VICE PRESIDENT)
  • DAVID SHELDON (PAST PRESIDENT)
  • JOSEPH BALOGH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATRICK CARROLL (TREASURER): $16,000 total reported compensation
  • JOSEPH BALOGH (EXECUTIVE DIRECTOR): $11,500 total reported compensation
  • ADAM HALL (PUBLIC RELATIONS DIRECTOR): $10,950 total reported compensation

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

Overview

Mission

Promote Ohio high school basketball

What it reported doing in 2024

Coaches education & clinic- expenses incurred hosting clinics for high school coaches for training and updates of league and rule changes including developmental instruction used to promote high school basketball

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.3%; rating input score 83
  • Program expense ratio: 86.5%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 6.7%; rating input score 7; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.8%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 16.9% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 83.3% of revenue deployed · 86.5% of spending went to programs
  • Governance: 23 of 24 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $362K in reported program spending
  • Leadership: top reported pay $16K · 31 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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 — Transparency & Controls: Grant itemization coverage scored 7/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.