Ohio Restaurant Association Education Foundation

Nonprofit profile at a glance

EIN
311739154
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Columbus, OH, USA
Phone
6144423535
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$486,844
Expenses
$423,638
Assets
$1,138,814
Liabilities
$266,017

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

Leadership & pay

32 people listed

Executive titles in this filing

  • JOHN BARKER (PRESIDENT & CEO)
  • PATRICIA HALPER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOHN BARKER (PRESIDENT & CEO): $360,042 total reported compensation
  • PATRICIA HALPER (EXECUTIVE DIRECTOR): $103,370 total reported compensation

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

Overview

Mission

Hospitality institute of Ohio builds, expands, supports and trains Ohio's hospitality workforce by connecting them to opportunities and resources that empower individuals to build successful careers through prostart, hopes and restaurant ready training programs.

What it reported doing in 2024

Hospitality institute of Ohio manages Ohio prostart, a high school restaurant management and culinary arts training program. Activities include an annual statewide student competition along with several career development opportunities through out the school year to engage with industry professionals.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 67
  • Accountability: 90
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 71.2%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • 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: 93.3%; rating input score 93; 54th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 2.69; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 31.6%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 71.2% of spending went to programs
  • Governance: 32 of 32 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $301K in reported program spending
  • Leadership: top reported pay $360K · 32 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.