Nonprofit · EIN 23-7410411
HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO
Tax-exempt · CINCINNATI, OH 45241
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $241,040 | $242,197 | -$1,157 | $169,611 | $0 | $169,611 |
| December 31, 2024 | 990 | $262,671 | $285,524 | -$22,853 | $166,825 | $0 | $166,825 |
| December 31, 2023 | 990 | $259,175 | $271,687 | -$12,512 | $178,842 | $0 | $178,842 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $79,533
- Membership dues
- $74,373
- Program service revenue
- $152,575
- Investment income
- $8,932
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $160
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,362
- Occupancy
- $41,607
- Travel
- $3,356
- Program services (functional)
- $190,828
- Management and general (functional)
- $51,369
Balance sheet and other
- Total assets, start of year
- $166,825
- Total assets, end of year
- $169,611
- Total liabilities, end of year
- $0
- Net assets, end of year
- $169,611
- Net assets without donor restrictions
- $169,611
- Gross unrelated business income
- $8,932
- Gross receipts
- $241,040
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1986
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOE ROTELLA | VP PROF DEVELOPMENT Officer | 3.5 | $0 | $2,100 |
| SHARON DELAY | PRESIDENT Officer | 12 | $0 | $1,400 |
| KRIS CANNON-JACKSON | PRESIDENT ELECT Officer | 8 | $0 | $0 |
| BRAD BEER | PAST PRESIDENT Officer | 2 | $0 | $0 |
| KAREN POLING | TREASURER Officer | 5 | $0 | $0 |
| JANE MAGNESS | VP PROGRAMMING Officer | 5 | $0 | $0 |
| AMY FLOWERS | VP GOVT AFFAIRS Officer | 2.5 | $0 | $0 |
| LISA DILLON | VP WORKFORCE READINESS Officer | 1 | $0 | $0 |
| DEREK GALLOWAY | VP MEMBERSHIP Officer | 5 | $0 | $0 |
| JACK MANCINOTTI | VP RESOURCE PARTERNSHIPS Officer | 3 | $0 | $0 |
| BRITTANY MARCELLINO | SECRETARY Officer | 2 | $0 | $0 |
| KATE COULSON | VP COLLEGE RELATIONS Officer | 1 | $0 | $0 |
| BABIYA POLK | AT LARGE BOARD MEMBER Officer | 3 | $0 | $0 |
| BRENTON MEININGER | AT LARGE BOARD MEMBER Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE ROTELLA | VP PROF DEVELOPMENT Officer | 3.5 | $2,100 |
| SHARON DELAY | PRESIDENT ELECT Officer | 5 | $1,400 |
| BRADLEY BEER | PRESIDENT Officer | 7.5 | $0 |
| BRITTANY MACELLINO | PAST PRESIDENT Officer | 2 | $0 |
| PAULA LITTON | TREASURER Officer | 5 | $0 |
| JANE MAGNESS | VP PROGRAMMING Officer | 5 | $0 |
| AMY FLOWERS | VP GOVT AFFAIRS Officer | 2.5 | $0 |
| CAREY WILLIAMS | VP WORKFORCE READINESS Officer | 1 | $0 |
| BRAD HARSHAW | VP MEMBERSHIP Officer | 5 | $0 |
| MATTHEW BANKS | VP RESOURCE PARTNERSHIPS Officer | 3 | $0 |
| KRIS CANNON-JACKSON | VP DIVERSITY & INCLUSION Officer | 2 | $0 |
| SPENCER WILLIAMS | VP MKTG & COMMUNICATIONS Officer | 4 | $0 |
| REBECCA JACOBS | VP COLLEGE RELATIONS Officer | 1 | $0 |
| EMILY MAGILL | VP EMERGING PROFESSIONALS Officer | 1 | $0 |
| BABIYA POLK | AT LARGE BOARD MEMBER Officer | 3 | $0 |
| VICTORIA STITZ | SECRETARY Officer | 1 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE ROTELLA | VP PROF DEVELOPMENT Officer | 3.75 | $2,100 |
| SHARON DELAY | TREASURER Officer | 5 | $2,050 |
| BRITTANY MARCELLINO | PRESIDENT Officer | 5 | $0 |
| BRADLEY BEER | PRESIDENT ELECT Officer | 7.5 | $0 |
| ANNEE DUPREY | PAST PRESIDENT Officer | 5 | $0 |
| JANE MAGNESS | VP PROGRAMMING Officer | 1 | $0 |
| CATHY STRAUSS | VP GOVT AFFAIRS Officer | 2.5 | $0 |
| ERIN MERTEN | VP WORKFORCE READINESS Officer | 2.5 | $0 |
| BRAD HARSHAW | VP MEMBERSHIP Officer | 2.5 | $0 |
| MATTHEW BANKS | VP RESOURCE PARTNERSHIPS Officer | 2.5 | $0 |
| BABIYA POLK | VP DIVERSITY & INCLUSION Officer | 3.75 | $0 |
| SPENCER WILLIAMS | VP MKTG & COMMUNICATIONS Officer | 2.5 | $0 |
| REBECCA JACOBS | VP COLLEGE RELATIONS Officer | 1.25 | $0 |
| EMILY MAGILL | VP EMERGING PROFESSIONALS Officer | 2.5 | $0 |
| BRENTON MEININGER | AT LARGE BOARD MEMBER Officer | 2.5 | $0 |
Address and contacts
- Address (IRS master file)
- 4010 EXECUTIVE PARK DR, CINCINNATI, OH 45241-4013
- In care of
- % TREASURER
- Principal officer (990 for 2025)
- SHARON DELAY, 4010 EXECUTIVE PARK DR, CINCINNATI, OH 45241
- Signed the 990
- SHARON DELAY, PRESIDENT
- Phone
- (614) 760-0400
- Website
- WWW.HRACO.ORG
- Return prepared by
- CPA Solutions LLC
Mission
TO PROMOTE HUMAN RESOURCES THROUGH EDUCATIONAL MEETINGS, PROFESSIONAL DEVELOPMENT WORKSHOPS, MEMBER INFORMATION EXCHANGE, RECOGNITION OF OUTSTANDING CONTRIBUTIONS AND INFORM MEMBERS OF LEGISLATIVE UPDATES.
Program accomplishments
- PROGRAMMING & MEETINGS TO PROVIDE EDUCATION, MEMBER EXCHANGE AND PROFESSIONAL UPDATES.
- HR CERTIFICATION VIA SOCIETY OF HUMAN RESOURCE MANAGEMENT.
- OTHER PROFESSIONAL DEVELOPMENT ACTIVITIES INCLUDING SPECIAL INTEREST GROUP WORKSHOPS, CONFERENCES, STUDENT SERVICES AND WORKFORCE READINESS PROGRAMS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7410411
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $169,611
- Income (IRS master file)
- $241,040
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $241,040 | $242,197 | $169,611 | IRS |
| 990 | December 2024 | $262,671 | $285,524 | $166,825 | IRS |
| 990 | December 2023 | $259,175 | $271,687 | $178,842 | XML |
| 990 | December 2022 | $185,031 | $169,559 | $182,319 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7410411).
Questions about HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO
- What is the EIN of HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO?
- The employer identification number (EIN) of HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO is 23-7410411.
- Is HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1991.
- Are donations to HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO?
- The 990 for the year ended December 31, 2025 names SHARON DELAY.
- Who are the officers and directors of HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO?
- The 990 for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does HUMAN RESOURCES ASSOCIATION OF CENTRAL OHIO have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $241,040, expenses of $242,197 and total assets of $169,611 at year end.
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