2026-02-23T14:35:26-06:00 2025-07-31 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2024-08-01 314355728 OHIO HIGH SCHOOL ATHLETIC ASSOCIATION OHIO 6142672502 4080 ROSELEA PLACE COLUMBUS OH 43214 DOUG UTE EXECUTIVE DIRECTOR 6142672502 2026-02-23 1 1 CHRISTY S ZIMMERMAN P01461057 6142211120 2026-02-22 2024 2025-03-06 01:10:19Z OHSAA DOUG UTE 4080 ROSELEA PLACE COLUMBUS OH 43214 27332485 0 X WWW.OHSAA.ORG X 1907 OH TO SERVE OUR MEMBER SCHOOLS AND ENRICH INTERSCHOLASTIC OPPORTUNITIES FOR STUDENTS. 9 9 71 60 0 0 2098942 2653884 23724994 21141443 531090 549280 148109 141259 26503135 24485866 1849909 1233596 0 0 2897885 2990684 0 0 0 20476383 21331357 25224177 25555637 1278958 -1069771 23302496 22759693 1107352 1359737 22195144 21399956 X OHIO HIGH SCHOOL ATHLETIC ASSOCIATION IS A NOT-FOR-PROFIT ASSOCIATION OF PUBLIC AND PRIVATE HIGH SCHOOLS AND 7TH-8TH GRADE SCHOOLS. APPROXIMATELY 820 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). SCHOOLS VOLUNTARILY BECOME MEMBERS OF THE OHSAA. THE ASSOCIATION RENDERS DECISIONS ON STUDENT ELIGIBILITY, ORGANIZES STATE AND REGIONAL TOURNAMENTS WITH NEARLY 2 MILLION FANS IN ATTENDANCE, AND MANAGES THE LICENSING OF OVER 15,000 OFFICIALS. THE OHSAA CURRENTLY COLLECTS NO MEMBERSHIP DUES AND RECEIVES NO TAX MONEY. THE ASSOCIATION OPERATES A $25 MILLION BUDGET WITH THE PRIMARY SOURCE OF FINANCIAL SUPPORT COMING FROM TOURNAMENT GATE RECEIPTS. 0 0 23464551 1233596 21197604 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. 23464551 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 0 0 0 0 1 388 0 1 71 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 0 0 X X X LAURA VERMILYA 6142672502 4080 ROSELEA PLACE COLUMBUS OH 43214 STEPHANIE EVANS BOARD MEMBER 2.00 X 0 0 0 MARK ROSE BOARD MEMBER 2.00 X 0 0 0 RANDY TEVEPAUGH BOARD MEMBER 2.00 X 0 0 0 ANDY BIXLER BOARD MEMBER 2.00 X 0 0 0 MOLLY FEESLER BOARD MEMBER 2.00 X 0 0 0 PAUL STONE BOARD MEMBER 2.00 X 0 0 0 DAVID ALVARADO BOARD MEMBER 2.00 X 0 0 0 GLEN GILLESPIE EX-OFFICIO BOARD MEMBER 2.00 X 0 0 0 DR SCOTT HUNT EX-OFFICIO BOARD MEMBER 2.00 X 0 0 0 DOUG UTE EXECUTIVE DIRECTOR 40.00 X 196361 0 26758 DR JASON SELGO PRESIDENT 2.00 X 0 0 0 DR WALTER SKAGGS VICE PRESIDENT 2.00 X 0 0 0 LAURA VERMILYA CHIEF FINANCIAL OFFICER 40.00 X 159760 0 23465 ROBERT GOLDRING DIRECTOR OF COMMUNICATIONS AND SPECIAL PROJECTS 40.00 X 166791 0 33325 DANNER RUGG DIRECTOR OF OFFICIATING 40.00 X 124319 0 16282 KRISTIN RONAI ASSOC EXECUTIVE DIRECTOR 40.00 X 109150 0 24180 756381 0 124010 6 0 1 0 HYLANT 565 METRO PLACE SOUTH STE 450 DUBLIN OH 43017 INSURANCE SERVICES 300982 REF REPS LLC 11589 WEEPING WILLOW DR ZIONSVILLE IN 46077 OFFICIATING COURSES 167250 VADYAS 1218 CRESCENT BLVD EXT CRESCENT PA 15046 COMPUTER SERVICES 150000 STEVEN CRAIG ESQ 437 MARKET AVE NORTH CANTON OH 44702 LEGAL SERVICES 117832 4 738720 25000 1890164 2653884 SPORT TOURNAMENT FEES 900099 19333728 19333728 OFFICIAL'S PERMIT FEES 900099 1155040 1155040 MEDIA RIGHTS 900099 419010 419010 COACHES EDUCATION 900099 170130 170130 CLINICS AND MEETINGS 900099 63345 63345 190 190 21141443 512547 512547 86960 86960 3600 0 3600 3600 3600 2871860 2835127 36733 36733 36733 6030 11492 -5462 -5462 COLLECTION OF FINES 900099 41400 41400 MISCELLANEOUS 900099 14761 14761 56161 24485866 21197604 0 634378 1233596 1233596 403238 269384 133854 2000036 1336127 663909 152714 81874 70840 253782 141610 112172 180914 101798 79116 151343 105940 45403 33200 33200 86400 86400 34602 34602 384463 270828 113635 477867 383903 93964 211004 142137 68867 93514 51062 42452 584541 369835 214706 202429 161536 40893 147699 78763 68936 877752 776746 101006 DIRECT TOURNAMENT EXPEN 17464155 17464155 RULEBOOKS AND OFFICIATI 423973 423973 REPAIRS AND MAINTENANCE 115340 61034 54306 OTHER TAXES AND LICENSE 21832 21832 21243 10250 10993 25555637 23464551 2091086 0 6713741 5623168 1151034 1187926 1544039 1231437 626346 670939 6158635 4716351 0 1442284 11752035 12481297 121687 122642 23302496 22759693 390553 653756 716799 705981 1107352 1359737 X 22195144 21399956 22195144 21399956 23302496 22759693 -1069771 274583 0 X X 0 1 X 1 0 X 5915967 1893245 2007207 2098942 2653884 14569245 15241734 23176483 22883276 23776670 21197604 106275767 21157701 25069728 24890483 25875612 23851488 120845012 0 892422 997755 1052604 1607386 4550167 892422 997755 1052604 1607386 4550167 116294845 192650 224603 455480 614923 599507 2087163 192650 224603 455480 614923 599507 2087163 21350351 25294331 25345963 26490535 24450995 122932175 0.94600 0.98740 0.01700 0.01260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 86400 0 0 86400 0 269000 269000 2807798 1862848 944950 3035497 2817385 218112 46340 36118 10222 1442284 X 24737339 274583 274583 24462756 34602 -11492 23110 24485866 25532527 11492 11492 25521035 34602 34602 25555637 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, 2025 OR 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOOD SOLD, FORM 990, PART VIII, LINE 10B -11,492. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD, FORM 990, PART VIII, LINE 10B 11,492. 1 ATHLETIC ENRICHMENT DONATIONS 810 1012500 SCHOLARSHIPS 200 221096 PART I, LINE 2: GRANTS ARE MADE AT THE RECOMMENDATION OF BOARD MEMBERS. X 0 0 0 0 0 0 0 0 0 DOUG UTE EXECUTIVE DIRECTOR 191145 0 0 0 5216 0 20574 0 6184 0 223119 0 0 0 ROBERT GOLDRING DIRECTOR OF COMMUNICATIONS AND SPECI 161013 0 0 0 5778 0 17341 0 15984 0 200116 0 0 0 LAURA VERMILYA CHIEF FINANCIAL OFFICER 158238 0 0 0 1522 0 17281 0 6184 0 183225 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS APPROXIMATELY 820 HIGH SCHOOLS AND NEARLY 760 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 THE 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. DISCUSSION OF THE 990 IS DONE AT A WORK SESSION OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS FORMALLY VOTES TO APPROVE THE 990 AT THEIR BOARD MEETING. 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 15A 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.