The Oh Foundation

Nonprofit profile at a glance

EIN
474417479
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Strongsville, OH, USA
Phone
3302425989
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$236,513
Expenses
$201,200
Assets
$262,310
Liabilities
$16,193

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

Leadership & pay

2 people listed

Highest reported compensation

  • MARY ZITIELLO (SECRETARY): $90,000 total reported compensation
  • SARAH M LOPRESTI (BOARD PRESID): $45,000 total reported compensation

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

Overview

Mission

Provide financial support to families with dogs that have been diagnosed with treatable illnesses or conditions as an alternative to euthanasia through traditional and holistic care.

What it reported doing in 2024

Funds provided to various veterinary clinics and shelters to pay for dog surgeries and other medical care that the dog's owners can't afford to pay by themselves.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 85
  • Accountability: 69
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 66
  • Program expense ratio: 77%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 92.3%; rating input score 92; 53rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 67.1%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 73.7% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 59.4% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 38.1% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 77% of spending went to programs
  • Governance: 2 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $155K in reported program spending
  • Leadership: top reported pay $90K · 2 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.