The Research & Educational Foundation of the Ohio Hospital Association

Nonprofit profile at a glance

EIN
316060347
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6142217614
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$929,694
Expenses
$967,341
Assets
$9,312,949
Liabilities
$500,744

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Michael Abrams (President & CEO)

Highest reported compensation

  • Michael Abrams (President & CEO): $1,440,153 total reported compensation
  • Mary Gallagher (Former Executive VP & Chief of Staff): $584,809 total reported compensation
  • James Guliano (Senior VP/Chief Clinical Officer): $361,457 total reported compensation

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

Overview

Mission

The mission of The Research and Educational Foundation of The Ohio Hospital Association is to evaluate, focus, and engage in leading change activities that enable the pursuit of excellence resulting in demonstrable improvement in safety, quality, and health equity in our communities.

What it reported doing in 2024

Maternal & Infant Health: The Ohio Hospital Association (OHA) plays an active role in advancing maternal and infant health through statewide leadership and partnerships. OHA serves on key advisory groups, including the Ohio Commission on Infant Mortality and the Ohio Newborn Advisory Steering Committee. The First Steps for Healthy Babies program, launched in partnership with the Ohio Department of Health, now reaches over 99% of maternity hospitals and continues to expand recognition for hospitals supporting breastfeeding and partner engagement. Through the Alliance for Innovation on Maternal Health (AIM), OHA has advanced patient safety bundles addressing severe maternal hypertension, obstetric hemorrhage, and maternal substance use disorder, while also supporting statewide efforts on maternal health equity. In 2024, OHA provided hundreds of benchmark reports, hosted a maternal health conference, and advised state partners on policies such as doula support services.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 64
  • Accountability: 82
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 9.63; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 57.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -10.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 91.3% of spending went to programs
  • Governance: 12 of 13 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $883K in reported program spending
  • Leadership: top reported pay $1.4M · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.