Ohio Valley Ski Council Inc

Nonprofit profile at a glance

EIN
310928066
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2011
Location
Beavercreek, OH, USA
Phone
9373446338
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$402,526
Expenses
$568,672
Assets
$45,585
Liabilities
$0

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

Leadership & pay

22 people listed

Executive titles in this filing

  • Juliann Brace (President)

People named in this filing

  • Cathy Meyer (Alpine Ski Club Rep)
  • Warren Taylor (Cincinnati Ski Club Rep)
  • Bev Clark (Corbeau Ski Club Rep)

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

The OVSC is a governing organization gateway to winter sports and year-round global travel; uniting winter sports enthusiasts across Ohio, Kentucky, Indiana, and West Virginia; representing a network of 14 member clubs throughout the region; bringing together like-minded individuals who share a passion for snow skiing, snowboarding, and exploring international travel destinations.

What it reported doing in 2024

The OVSC is a governing organization gateway to winter sports and year-round global travel; uniting ski and winter sports enthusiasts across Ohio, Kentucky, West Virginia, and Indiana - representing a network of 14 member clubs across the region; brings together like-minded individuals who share a passion for snow skiing and snowboarding and exploring international travel destination.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and program spending has grown recently. 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: 0
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 22
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -41.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 19.5% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: -18.8% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 14 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $520K in reported program spending
  • Leadership: top reported pay $0 · 22 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.