Ohio State University Retirees Association

Nonprofit profile at a glance

EIN
813554036
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Columbus, OH, USA
Phone
6148428151
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$93,506
Expenses
$98,884
Assets
$25,690
Liabilities
$0

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

Leadership & pay

24 people listed

Executive titles in this filing

  • SALLY DELLINGER (PRESIDENT)
  • MARY JO FRESCH (VICE PRESIDENT)

People named in this filing

  • SALLY DELLINGER (PRESIDENT)
  • MARY JO FRESCH (VICE PRESIDENT)
  • PAMELA THOMAS (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the well-being of its members through educational cultural and recreational programs as well as by keeping them informed of legislation and university policies that might impact them as retirees.

What it reported doing in 2025

Annual fall conference held each september is an all-day convocation which features a keynote address 16 educational breakout sessions each of 45-55 minutes duration and 3 local or campus tours of areas of interest to retirees. The fall conference was well attended and the newsletter then provides a summary of all the sessions to 2000 member retirees.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: -5.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: -10.3% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 92.3% of spending went to programs
  • Governance: 24 of 24 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $91K in reported program spending
  • Leadership: top reported pay $0 · 24 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.