Ohio Wetlands Association Inc

Nonprofit profile at a glance

EIN
453780020
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Columbus, OH, USA
Phone
6149154942
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Official website

Reported finances

Revenue
$30,860
Expenses
$27,970
Assets
$64,002
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Mark Dilley (President)
  • Mick Micacchion (Vice President)

People named in this filing

  • Mark Dilley (President)
  • Joyce Marzano (Treasurer)
  • Wendy Baker (Board Member)

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

Mission* Ohio Wetlands Association is dedicated to the protection, restoration and enjoyment of wetlands and associated ecosystems through science-based programs, education, and advocacy. Vision* We envision a state where wetlands are healthy, plentiful and support ecological and societal needs and where citizens care for, appreciate and interact with these natural treasures

What it reported doing in 2024

Vernal Poolooza is an educational conference that provides opportunities and experiences to further the understanding, protection and enjoyment of Ohio's hidden wonders found in the precious seasonal wetlands we call Vernal Pools. Students, volunteer naturalists, park managers, landowners, environmental educators, and nature enthusiasts from around the state attend this unique educational event. Community outreach programs, printing and signage contribute to this expense.

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 71.7%; rating input score 72
  • 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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.4%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 2.29; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 115.4% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 62.6% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 71.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $20K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.