Oref

Legal name: Ohio Recreation and Education Found

Nonprofit profile at a glance

EIN
873913474
IRS 990 coverage
2022–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024
Location
Middletown, OH, United States
Phone
+1 (937) 790 1104
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$460,947
Expenses
$304,904
Assets
$2,409,420
Liabilities
$792,129

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MOUHIB KALO (VICE PRESIDENT)

People named in this filing

  • HUSAM HAMED (OFFICER)
  • MOUHIB KALO (VICE PRESIDENT)
  • BASHAR BRIJAWI (TREASURER)

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

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

Overview

Mission

Welcome to Ohio Recreation & Education Foundation (OREF), a non-profit organization fueled by the generosity of individuals like you. We firmly believe in the transformative force of collective giving, channeling donations and funds to actively support and enhance the lives of those in need. Our mission is simple yet profound – to bring happiness and a brighter future to the Muslim community, especially the lives of children. We believe in the power of collective compassion, and we invite you to join hands with us. Your contribution, no matter the size, plays a vital role in making a difference. Your support is the key to our shared vision for a happier and brighter tomorrow. Empower Achievements: With OREF,<br>your support propels the journey toward a brighter tomorrow. Join the Journey to Provide Education to Children.

What it reported doing in 2024

Improve and maintain resources made available to the public in furtherance of our exempt purpose. Improve curriculum. Provide socialization events within the community.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

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: 24
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 75
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.3%; rating input score 23
  • Program expense ratio: 35.2%; rating input score 35
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 7.9; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -65.8% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 30th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 23.3% of revenue deployed · 35.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported · 0 of 6 affiliation controls reported
  • Programs: 1 filed program accomplishment · $107K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.