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The State of Ohio’s Charitable Community

A recent publication from the Ohio Attorney General shared information on the state of non-profits in Ohio. With the new online charitable registration system, the AG’s office has been able to gather and accumulate information to provide a “fiscal snapshot of the charitable community”.

Key data gathered for the 28,362 Ohio 501(c)(3) groups who filed includes aggregated information of:

  • Total revenue of approximately $49 billion
  • Total assets of approximately $103 billion
  • Total expenses of approximately $46 billion

A common concern for non-profits is whether their program expense ratio is reasonable. The program expense ratio is the program/mission-focused expenses compared to total expenses including program, fundraising and management. The information gathered for the program expense ratio showed a range of ratio levels:

  • The average program expense ratio for the 28,362 Ohio 501(c)(3) groups who filed was 70%
  • For the 8,866 Ohio 501(c)(3) groups with total expenses of less than $100,000, the average program expense ratio was 64%
  • For the 1,702 Ohio 501(c)(3) groups with total expenses exceeding $1 million, the average program expense ratio was 81%

The Attorney General’s Charitable Law Section indicated that they will be reviewing this information on both a micro and macro level to detect trends and possible patterns of fraud.

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Contact
  • Jennifer Osburn
  • Director, Community Action Practice
  • 614.947.5277
  • josburn@gbq.com