2024-05-24T11:04:11-05:00 2023-07-31 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2022-08-01 314355728 OHIO HIGH SCHOOL ATHLETIC ASSOCIATION OHIO 6142672502 4080 ROSELEA PLACE COLUMBUS OH 43214 DOUG UTE EXECUTIVE DIRECTOR 6142672502 2024-05-01 1 DOUG UTE 999009999 1 KATHY M MOSELEY P00116760 6142211120 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z OHSAA DOUG UTE 4080 ROSELEA PLACE COLUMBUS OH 43214 26436315 0 X WWW.OHSAA.ORG X 1907 OH THE OHSAA'S MISSION STATEMENT IS "TO SERVE OUR MEMBER SCHOOLS AND ENRICH INTERSCHOLASTIC OPPORTUNITIES FOR STUDENTS." THE ASSOCIATION RENDERS DECISIONS ON STUDENT ELIGIBILITY, ORGANIZES STATE AND REGIONAL TOURNAMENTS WITH NEARLY 1.2 MILLION FANS IN ATTENDANCE, AND MANAGES THE LICENSING OF OVER 15,000 OFFICIALS. APPROXIMATELY 819 HIGH SCHOOLS AND NEARLY 760 7TH-8TH GRADE SCHOOLS BELONG TO THE OHSAA, WHICH REPRESENTS OVER 400,000 STUDENTS COMPETING IN 28 SANCTIONED SPORTS (14 FOR BOYS AND 14 FOR GIRLS). 9 9 67 50 0 0 1893245 2007207 23141749 22772421 -11066 110725 231755 296816 25255683 25187169 35163 1210196 0 0 2618398 2808845 0 0 0 16682225 18776248 19335786 22795289 5919897 2391880 19212358 22743817 1296790 2169538 17915568 20574279 X THE OHSAA'S MISSION STATEMENT IS "TO SERVE OUR MEMBER SCHOOLS AND ENRICH INTERSCHOLASTIC OPPORTUNITIES FOR STUDENTS." THE ASSOCIATION RENDERS DECISIONS ON STUDENT ELIGIBILITY, ORGANIZES STATE AND REGIONAL TOURNAMENTS WITH NEARLY 1.2 MILLION FANS IN ATTENDANCE, AND MANAGES THE LICENSING OF OVER 15,000 OFFICIALS. APPROXIMATELY 819 HIGH SCHOOLS AND NEARLY 760 7TH-8TH GRADE SCHOOLS BELONG TO THE OHSAA, WHICH REPRESENTS OVER 400,000 STUDENTS COMPETING IN 28 SANCTIONED SPORTS (14 FOR BOYS AND 14 FOR GIRLS). 0 0 20908723 1210196 22877178 THE ORGANIZATION IS THE GOVERNING AND RULE MAKING BODY FOR ALL HIGH SCHOOL ATHLETIC EVENTS IN OHIO. THE ORGANIZATION SETS THE RULES, SPONSORS STATE TOURNAMENTS AND WORKS TOWARD BETTERING PROGRAMS FOR THE STUDENT/ATHLETE. 20908723 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 269 0 1 67 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X LAURA VERMILYA 6142672502 4080 ROSELEA PLACE COLUMBUS OH 43214 DR WILLIAM NYE JR PRESIDENT 2.00 X X 0 0 0 PAUL STONE BOARD MEMBER 2.00 X 0 0 0 DR JASON SELGO BOARD MEMBER 2.00 X 0 0 0 DAVID ALVARADO BOARD MEMBER 2.00 X 0 0 0 BO ARNETT BOARD MEMBER 2.00 X 0 0 0 ANDY BIXLER BOARD MEMBER 2.00 X 0 0 0 GINA FRANKS VICE PRESIDENT 2.00 X X 0 0 0 JEFF WHEELER BOARD MEMBER 2.00 X 0 0 0 MOLLY FEESLER BOARD MEMBER 2.00 X 0 0 0 DOUG UTE EXECUTIVE DIRECTOR 40.00 X 183005 0 27720 DR KIMBERLY KIEHL CHIEF OPERATING OFFICER 40.00 X 171347 0 26508 ROBERT GOLDRING DIRECTOR OF COMMUNICATIONS 40.00 X 150475 0 38397 DANNER RUGG DIRECTOR OF OFFICIATING 40.00 X 116767 0 13625 LAURA VERMILYA CONTROLLER 40.00 X 119867 0 21130 741461 0 127380 5 0 1 0 ARBITER SPORTS LLC 9815 S MONROE ST SANDY UT 84070 OFFICIATING SOFTWARE 352740 VADYAS 1218 CRESCENT BLVD EXT CRESENT PA 15046 COMPUTER SERVICES 150000 2 727500 25000 1254707 2007207 SPORT TOURNAMENT FEES 900099 20745605 20745605 OFFICIAL'S PERMIT FEES 900099 1136016 1136016 COACHES EDUCATION 900099 438104 438104 MEDIA RIGHTS 900099 399000 399000 CLINICS AND MEETINGS 900099 53176 53176 520 520 22772421 267104 267104 186576 186576 1800 0 1800 1800 1800 1090352 1235064 11667 -144712 -11667 -156379 -156379 6098 2415 3683 3683 MISCELLANEOUS 900099 66657 66657 COLLECTION OF FINES 900099 38100 38100 104757 25187169 22877178 0 302784 1210196 1210196 412055 124057 287998 1899728 1410996 488732 136438 85616 50822 253812 145000 108812 106812 59389 47423 115584 80908 34676 32000 32000 28650 28650 25479 25479 361364 221902 139462 416333 328459 87874 178806 119250 59556 383477 339747 43730 419436 264156 155280 82267 65991 16276 116767 62010 54757 904501 796752 107749 DIRECT TOURNAMENT EXPEN 14976819 14976819 RULEBOOKS AND OFFICIATI 537837 537837 REPAIRS AND MAINTENANCE 149783 79638 70145 MISCELLANEOUS EXPENSES 38558 38558 8587 8587 22795289 20908723 1886566 0 5897064 8223596 6553586 1128897 1996003 402298 89952 18876 5907020 4593068 1169344 1313952 3385276 11535015 121133 121183 19212358 22743817 631979 1472948 664811 696590 1296790 2169538 X 17915568 20574279 17915568 20574279 19212358 22743817 2391880 266831 0 X X 0 1 X 1 0 X 2629956 1239714 5915967 1893245 2007207 13686089 16628513 12543333 15241734 23176483 22883276 90473339 19258469 13783047 21157701 25069728 24890483 104159428 0 0 0 104159428 195005 212617 192650 224603 455480 1280355 195005 212617 192650 224603 455480 1280355 19453474 13995664 21350351 25294331 25345963 105439783 0.98790 0.99040 0.01210 0.00960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 28650 0 0 28650 0 PART II-B, LINE 1: OHSAA HIRES A LOBBYIST TO MONITOR THE OHIO LEGISLATURE REGARDING ANY CHANGES IN EDUCATION THAT COULD AFFECT OUR BYLAWS. 269000 269000 2474057 1713710 760347 3117624 2853464 264160 46339 25894 20445 1313952 X 25442603 266831 -25479 241352 25201251 -14082 -14082 25187169 22783892 14082 14082 22769810 25479 25479 22795289 PART X, LINE 2: THE ASSOCIATION PERFORMS AN ANNUAL ASSESSMENT FOR ANY UNCERTAINTY IN INCOME TAX POSITIONS WHICH INCLUDES AN ANALYSIS OF WHETHER THERE ARE ANY TAX POSITIONS THE ASSOCIATION TAKES WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED OR OTHER ACTIVITIES THAT MAY JEOPARDIZE THEIR TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING ACRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JULY 31, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES REPORTED ON PART IX -25,479. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOOD SOLD, FORM 990, PART VIII, LINE 10B -2,415. LOSS ON DISPOSAL OF ASSETS -11,667. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD, FORM 990, PART VIII, LINE 10B 2,415. LOSS ON DISPOSAL OF ASSETS 11,667. 1 ATHLETIC ENRICHMENT DONATIONS 814 1017500 SCHOLARSHIPS 169 192696 PART I, LINE 2: GRANTS ARE MADE AT THE RECOMMENDATION OF BOARD MEMBERS. X X 0 0 0 0 0 0 0 0 0 DOUG UTE EXECUTIVE DIRECTOR 178961 0 0 0 4044 0 19686 0 8034 0 210725 0 0 0 DR KIMBERLY KIEHL CHIEF OPERATING OFFICER 167942 0 0 0 3405 0 18474 0 8034 0 197855 0 0 0 ROBERT GOLDRING DIRECTOR OF COMMUNICATIONS 147473 0 0 0 3002 0 16222 0 22175 0 188872 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 822 HIGH SCHOOLS AND 900 JUNIOR HIGH SCHOOLS AS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE GOVERNING BOARD MEMBER APPOINTED BY THE OHIO STATE SUPERINTENDENT OF PUBLIC INSTRUCTION WITH VOICE BUT NO VOTE IN THE MATTERS OF THE ASSOCIATION. THE ORGANIZATION ALSO HAS A REPRESENTATIVE OF THE OHIO INTERSCHOLASTIC ATHLETIC ADMINISTRATORS ASSOCIATION, AS SELECTED BY THAT ORGANIZATION, WITH VOICE BUT NO VOTE IN MATTERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS COMPLETED BY THE AUDITING FIRM CONTRACTED BY THE ORGANIZATION. WHEN THE FORM 990 IS COMPLETE, IT IS REVIEWED BY THE BOARD AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE OHSAA BOARD OF DIRECTORS ESTABLISHES THE CONFLICT OF INTEREST POLICY THROUGH BOARD ACTION. ADDITIONALLY, THE OHSAA PERSONNEL HANDBOOK CONTAINS SPECIFIC REFERENCES TO THE POLICY THAT IS FOR EMPLOYEES. ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF DIRECTORS, DISTRICT ATHLETIC BOARDS AND EMPLOYEES SUBMIT A DOCUMENT LISTING THE PERSON'S POTENTIAL CONFLICTS. THE COMMISSIONER (CEO) AND LEGAL COUNSEL REVIEW THESE POTENTIAL CONFLICTS AND DETERMINE IF ACTUAL CONFLICTS EXIST. THOSE PERSONS ARE REQUIRED BY POLICY TO UPDATE THEIR CONFLICT OF INTEREST STATEMENT WHEN A NEW SITUATION ARISES. THE COMMISSIONER, LEGAL COUNSEL AND CHIEF FINANCIAL OFFICER REVIEW DOCUMENTS AND TRANSACTIONS WHICH MAY CONSTITUTE A CONFLICT OF INTEREST WHEN PRESENTED THROUGH THE OHSAA'S INTERNAL CONTROL SYSTEM. FORM 990, PART VI, SECTION B, LINE 15 THE OHSAA BOARD OF DIRECTORS REVIEWS MARKET SALARY CONDITIONS IN OHIO FOR EDUCATIONAL LEADERS, INCLUDING SCHOOL SUPERINTENDENTS, AND OTHER NON-PROFIT ORGANIZATIONS OF SIMILAR SIZE AND CHARACTER. GENERALLY, THE BOARD POLICY IS TO AWARD RAISES EQUALLY FOR ALL STAFF MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON OHSAA.ORG WEBSITE. THREE YEARS OF AUDITED FINANCIALS AVAILABLE ON OHSAA.ORG WEBSITE. THREE YEARS OF 990S AVAILABLE ON OHSAA.ORG WEBSITE. OHSAA FOUNDATION 4080 ROSELEA PLACE COLUMBUS OH 43214 311582465 PROVIDE SCHOLARSHIPS AND OPPORTUNITIES TO OHIO'S STUDENT ATHLETES OH 501 (C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0