Ohio School Resource Officers Association

Nonprofit profile at a glance

EIN
203804440
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2010
Location
Dublin, OH, USA
Phone
6147183210
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$529,112
Expenses
$510,665
Assets
$444,792
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JAKE HARTMAN (PRESIDENT)

Highest reported compensation

  • STEVE BURGESS (EXECUTIVE DI): $86,276 total reported compensation
  • KARI B PARSONS MBA (OPERATIONS D): $27,550 total reported compensation
  • MIKE MCCASKEY (MEMBERSHIP D): $26,464 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support the goals of education and training of resource officers to be valuable resources for their schools.

What it reported doing in 2025

Support the goals of education and training of resource officers to be valuable resources to their schools. Training school resource officers to enable those individuals to properly instruct and educate the students of their school districts about the dangers from the use alcohcol and illegal drugs.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 81
  • Accountability: 90
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: $2.09 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th 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; 64th 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: NotApplicable
    • 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: 3.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 27.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 88.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $453K in reported program spending
  • Leadership: top reported pay $86K · 11 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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: Fundraising efficiency scored 6/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.