Not sure where your historical figures come from, but you are not far off from what I found. But the fact that the numbers are relatively close at does not mean I agree with your implied conclusion.
IMO, the best year-over-year source of information would be the 990s (Federal Tax Return) filed by the OHSAA with the IRS, with fiscal year ending July of each year. Any analysis of internal financial statements from other months of the year gets skewed by the timing of revenue and expenses. I was able to find a few fiscal year-end audited financial statements that have more detail but not for all years.
I have copied below the "Excerpted" versions of the OHSAA's 990s for years 2018-2022.
As a backdrop, during the early years of that 5-year interval, the OHSAA was in the midst of internal financial audits to determine why the organization was struggling financially - there were consistent operational losses annually and loss of overall asset position. You can track some of this by reviewing the minutes of OHSAA Board meetings, which are available on the OHSAA website from 2016 forward. You will see that the Board had not only a savings account "reserve" fund but had also placed an additional $800,000 "budget stabilization" requirement (essentially a second reserve account), in order to address the continuing financial shortfalls.
A general rule of thumb for a not-for-profit entity/business like the OHSAA would be to have reserves equal to at least 6 months of expenses, and possibly 12 months of expenses. The fact that the OHSAA revenue is so highly tied to ticket revenue for state tournament events would cause most analysts to lean toward 12 rather than 6 months. The OHSAA had annual expenses of roughly $20,000,000 (see 2018 and 2019, below), the available cash in 2018-2019 was not nearly a sufficient cushion and the cushion was DECLINING. And that was before Covid and the severe restrictions on games/attendance. We also don't know if the OHSAA had/has some strategy for buying an asset (Old Crew Stadium?) to host state tournaments, etc. - I presume not, and do not factor that here. From any perspective, revenues needed to increase based on the 2018-2019 information. And then the Covid shutdown occurred early 2020, creating uncertainty for everyone, including the OHSAA. I don't know what the financial gurus (accountants, etc.,) were specifically recommending, but it was clearly to build reserves. If the OHSAA has no funds, it has no employees and no ability to run a tournament.
As a result, it is apparent that the OHSAA changed certain policies on payment of expenses, expanded football playoffs (for a myriad of reasons, including increasing cash). You will see in the 990 information below that the OHSAA financial situation is much-improved - maybe too much so in the opinion of some, but short of one year's worth of expenditures (and more than 6 months).
Assuming that net income continues at its current pace, my guess is that school administrators (the members of the organization) will petition for the OHSAA to pay some additional team tournament expenses, to share in ticket revenue, etc... But I also suspect that won't be necessary. The OHSAA likely has a goal for reserves (cushion and maybe asset acquisition), and when that goal is met the OHSAA will, on its own volition, adjust again. My guess is that the OHSAA has been more than pleasantly surprised at the progress its made. And it isn't on the backs of the schools - those schools are the members, it is the schools organization. If there is a cushion, that means the OHSAA isn't coming to the schools for additional fees when things get tight. It means the OHSAA might be able to re-institute a different expense reimbursement program for tournament expenses. They will figure out where to draw the line - but for every Marion Local that has 6 playoff games a year and a long chartered bus ride to the state final, there are literally hundreds of schools who do not make the playoffs or are one and done. So "one size fits all" doesn't work.
So do with the factual information what you want. Imo, I would not call the OHSAA greedy or think of it as the Evil Empire. I would say that they reacted to financial crisis prior to 2020, reacted to Covid and somehow are in a strong financial position as of July 2022 (and likely in the same range today). The pendulum will swing. I'm not sure what financial gain you think the OHSAA or its executives are looking to gain.
BTW - I have ZERO affiliation or connection to the OHSAA or any of its employees (past or present). I just sit on a number of NFP boards and provide counsel to them. They do yeoman's work, and it just got too old for me to sit back with the facts readily available.
But it's a football message board, so what do facts have to do with it??!! lol. And this will be a TL,DR for most, I get it. But at least I feel better!
______________________________________________________________________________________________________________________
The following are my short summaries of the 2018-2022 990s.
The actual extractions available on line follow are copied after that.
2018 (fiscal years ending July)
Revenues $19,242,312
Expenses $19,391,136
Net Income -$148,824
Net Assets $7,089,837 (some assets are not cash but buildings, equipment, furniture, etc.).
2019
Revenue $19,625,096
Expenses $19,656,436
Net Income -$31,340
Net Assets $6,545,939 (would reflect some depreciation on non-liquid assets compared to prior year)
2020
Revenue $14,066,200
Expenses $14,474,205
Net Income -$408,005
Net Assets $6,150,796
2021
Revenue $21,416,409
Expenses $15,219,989
Net Income $6,196,420
Net Assets $12,290,012
2022
Revenue $25,255,683
Expenses $19,335,786
Net Income $5,919,897
Net Assets $17,915,568
Fiscal Year Ending July
2022
Extracted Financial Data
Extracted Financial Data from Form 990
Revenue
$25,255,683
Expenses
$19,335,786
Net Income
$5,919,897
Net Assets
$17,915,568
| Notable Sources of Revenue | | Percent of Total Revenue |
|---|
| Contributions | $1,893,245 | 7.5% |
| Program Services | $23,141,749 | 91.6% |
| Investment Income | $28,647 | 0.1% |
| Bond Proceeds | $0 | |
| Royalties | $195,956 | 0.8% |
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | -$39,713 | |
| Net Inventory Sales | $1,065 | 0.0% |
| Other Revenue | $34,734 | 0.1% |
| Notable Expenses | | Percent of Total Expenses |
|---|
| Executive Compensation | $677,305 | 3.5% |
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $1,389,850 | 7.2% |
| Assets/Debt | | |
|---|
| Total Assets | $19,212,358 | |
| Total Liabilities | $1,296,790 | |
| Net Assets | $17,915,568 | |
Compensation
| Key Employees and Officers | Base | Related | Other |
|---|
| Doug Ute (Executive Director) | $174,048 | $0 | $29,031 |
| Kimberlee Kiehl (Chief Operating Officer) | $162,504 | $0 | $27,874 |
| Robert Goldring (Director Of Communications) | $138,250 | $0 | $34,160 |
Fiscal Year Ending July
2021
Extracted Financial Data
Extracted Financial Data from Form 990
Revenue
$21,416,409
Expenses
$15,219,989
Net Income
$6,196,420
Net Assets
$12,290,012
| Notable Sources of Revenue | | Percent of Total Revenue |
|---|
| Contributions | $5,915,967 | 27.6% |
| Program Services | $15,168,021 | 70.8% |
| Investment Income | $11,761 | 0.1% |
| Bond Proceeds | $0 | |
| Royalties | $180,889 | 0.8% |
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $66,058 | 0.3% |
| Net Inventory Sales | $0 | |
| Other Revenue | $73,713 | 0.3% |
| Notable Expenses | | Percent of Total Expenses |
|---|
| Executive Compensation | $275,936 | 1.8% |
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $1,097,233 | 7.2% |
| Assets/Debt | | |
|---|
| Total Assets | $13,386,608 | |
| Total Liabilities | $1,096,596 | |
| Net Assets | $12,290,012 | |
Compensation
| Key Employees and Officers | Base | Related | Other |
|---|
| Deborah Moore (Former Asso Commissioner) | $184,594 | $0 | $18,211 |
| Robert Goldring (Sr Director Operations) | $132,547 | $0 | $45,506 |
| Daniel Ross (Former Executive Director) | $105,203 | $0 | $0 |
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Document Links
990
Filed on June 14, 2022
Primary tax return for a nonprofit’s activities, finances, and governance
View Filing
Schedules ▼ Form 990 Form 990, Schedule A Form 990, Schedule B Form 990, Schedule C Form 990, Schedule D Form 990, Schedule J Form 990, Schedule O
XML
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
PDF
Audits
Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year
PDF
Fiscal Year Ending July
2020
Extracted Financial Data
Extracted Financial Data from Form 990
Revenue
$14,066,200
Expenses
$14,474,205
Net Income
-$408,005
Net Assets
$6,150,796
| Notable Sources of Revenue | | Percent of Total Revenue |
|---|
| Contributions | $1,239,714 | 8.8% |
| Program Services | $12,402,582 | 88.2% |
| Investment Income | $18,905 | 0.1% |
| Bond Proceeds | $0 | |
| Royalties | $159,369 | 1.1% |
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $7,786 | 0.1% |
| Net Inventory Sales | $0 | |
| Other Revenue | $237,844 | 1.7% |
| Notable Expenses | | Percent of Total Expenses |
|---|
| Executive Compensation | $215,157 | 1.5% |
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $1,826,377 | 12.6% |
| Assets/Debt | | |
|---|
| Total Assets | $7,823,525 | |
| Total Liabilities | $1,672,729 | |
| Net Assets | $6,150,796 | |
Compensation
| Key Employees and Officers | Base | Related | Other |
|---|
| Jerry Snodgrass Exit 7620 (Executive Director) | $178,918 | $0 | $36,239 |
| Deborah Moore Exit 63020 (Associate Commissioner) | $157,651 | $0 | $33,239 |
| Robert Goldring (Associate Commissioner) | $150,426 | $0 | $44,105 |
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Document Links
990
Filed on June 15, 2021
Primary tax return for a nonprofit’s activities, finances, and governance
View Filing
Schedules ▼ Form 990 Form 990, Schedule A Form 990, Schedule B Form 990, Schedule C Form 990, Schedule D Form 990, Schedule J Form 990, Schedule O Form 990, Schedule R
XML
Fiscal Year Ending July
2019
Extracted Financial Data
Extracted Financial Data from Form 990
Revenue
$19,625,096
Expenses
$19,656,436
Net Income
-$31,340
Net Assets
$6,545,939
| Notable Sources of Revenue | | Percent of Total Revenue |
|---|
| Contributions | $2,629,956 | 13.4% |
| Program Services | $16,385,415 | 83.5% |
| Investment Income | $27,001 | 0.1% |
| Bond Proceeds | $0 | |
| Royalties | $168,004 | 0.9% |
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $12,372 | 0.1% |
| Net Inventory Sales | $0 | |
| Other Revenue | $402,348 | 2.1% |
| Notable Expenses | | Percent of Total Expenses |
|---|
| Executive Compensation | $400,325 | 2.0% |
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $2,038,389 | 10.4% |
| Assets/Debt | | |
|---|
| Total Assets | $9,298,224 | |
| Total Liabilities | $2,752,285 | |
| Net Assets | $6,545,939 | |
Compensation
| Key Employees and Officers | Base | Related | Other |
|---|
| Dr Dan Ross Exit 91518 (Executive Director) | $169,432 | $0 | $35,304 |
| Deborah Moore (Sr Dir Compliance) | $154,047 | $0 | $45,806 |
| Robert Goldring (Dr Dir Operations) | $149,882 | $0 | $31,309 |
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Document Links
990
Filed on July 15, 2020
Primary tax return for a nonprofit’s activities, finances, and governance
View Filing
Schedules ▼ Form 990 Form 990, Schedule A Form 990, Schedule C Form 990, Schedule D Form 990, Schedule I Form 990, Schedule J Form 990, Schedule O Form 990, Schedule R
PDFXML
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
PDF
Fiscal Year Ending July
2018
Extracted Financial Data
Extracted Financial Data from Form 990
Revenue
$19,242,312
Expenses
$19,391,136
Net Income
-$148,824
Net Assets
$7,089,837
| Notable Sources of Revenue | | Percent of Total Revenue |
|---|
| Contributions | $2,403,692 | 12.5% |
| Program Services | $16,337,156 | 84.9% |
| Investment Income | $15,916 | 0.1% |
| Bond Proceeds | $0 | |
| Royalties | $113,089 | 0.6% |
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $4,338 | 0.0% |
| Net Inventory Sales | $0 | |
| Other Revenue | $368,121 | 1.9% |
| Notable Expenses | | Percent of Total Expenses |
|---|
| Executive Compensation | $452,990 | 2.3% |
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $2,013,648 | 10.4% |
| Assets/Debt | | |
|---|
| Total Assets | $9,207,165 | |
| Total Liabilities | $2,117,328 | |
| Net Assets | $7,089,837 | |
Compensation
| Key Employees and Officers | Base | Related | Other |
|---|
| Dr Dan Ross (Executive Director) | $203,104 | $0 | $49,749 |
| Deborah Moore (Sr Director Compliance) | $148,585 | $0 | $41,934 |
| Robert Goldring (Sr Director Operations) | $145,586 | $0 | $27,242 |
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Document Links
990
Filed on June 7, 2019
Primary tax return for a nonprofit’s activities, finances, and governance
View Filing
Schedules ▼ Form 990 Form 990, Schedule A Form 990, Schedule C Form 990, Schedule D Form 990, Schedule I Form 990, Schedule J Form 990, Schedule O Form 990, Schedule R
PDFXML
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
