Civic Intelligence

The Path Childrens Advocacy Center Inc.

990 • Fiscal year 2024 • EIN 35-2246850

Oct 01, 2023 to Sep 30, 2024 • Filed on Jan 28, 2025

Organization Profile
PO Box 96587Oklahoma City, OK 73143

(405) 557-0051

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$64,632

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

25%

Faster asset growth than 76% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-0.7%

Faster revenue growth than 45% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$157,851

Up $31,519 (+25%) from 2023

Net Assets

Up

$157,851

Up $34,635 (+28%) from 2023

Liabilities

Down

$0

Down $3,116 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin66th percentile

Revenue

Down

$270,589

Down $1,898 (-0.7%) from 2023

Expenses

Up

$235,954

Up $5,271 (+2.3%) from 2023

Net Income

Down

$34,635

Down $7,169 (-17%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0-$50KAssets 2010: $5,082Liabilities 2010: $4,191Net Assets 2010: $8912010Assets 2011: $2,538Liabilities 2011: $1,631Net Assets 2011: $9072011Assets 2012: $1,747Liabilities 2012: $1,747Net Assets 2012: $02012Assets 2013: $2,649Liabilities 2013: $2,198Net Assets 2013: $4512013Assets 2014: $5,133Liabilities 2014: $3,392Net Assets 2014: $1,7412014Assets 2015: $5,840Liabilities 2015: $1,650Net Assets 2015: $4,1902015Assets 2016: $26,169Liabilities 2016: $0Net Assets 2016: $26,1692016Assets 2017: $23,711Liabilities 2017: $0Net Assets 2017: $23,7112017Assets 2018: $23,861Liabilities 2018: $0Net Assets 2018: $23,8612018Assets 2019: $53,521Liabilities 2019: $4,600Net Assets 2019: $48,9212019Assets 2020: $69,268Liabilities 2020: $26,000Net Assets 2020: $43,2682020Assets 2021: $38,570Liabilities 2021: $52,000Net Assets 2021: -$13,4302021Assets 2022: $84,414Liabilities 2022: $3,002Net Assets 2022: $81,4122022Assets 2023: $126,332Liabilities 2023: $3,116Net Assets 2023: $123,2162023Assets 2024: $157,851Liabilities 2024: $0Net Assets 2024: $157,8512024Assets 2025: $134,213Liabilities 2025: $0Net Assets 2025: $134,2132025

Highlighted filing

2024

Assets$157,851
Liabilities$0
Net Assets$157,851
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $55,4722010Expenses 2011: $103,1062011Expenses 2012: $82,9402012Expenses 2013: $97,0922013Revenue 2014: $105,495Expenses 2014: $104,205Net Income 2014: $1,2902014Revenue 2015: $117,061Expenses 2015: $114,612Net Income 2015: $2,4492015Revenue 2016: $204,558Expenses 2016: $182,579Net Income 2016: $21,9792016Revenue 2017: $225,055Expenses 2017: $223,858Net Income 2017: $1,1972017Revenue 2018: $189,817Expenses 2018: $189,667Net Income 2018: $1502018Revenue 2019: $205,481Expenses 2019: $198,483Net Income 2019: $6,9982019Revenue 2020: $259,893Expenses 2020: $264,756Net Income 2020: -$4,8632020Revenue 2021: $241,699Expenses 2021: $272,398Net Income 2021: -$30,6992021Revenue 2022: $291,868Expenses 2022: $253,295Net Income 2022: $38,5732022Revenue 2023: $272,487Expenses 2023: $230,683Net Income 2023: $41,8042023Revenue 2024: $270,589Expenses 2024: $235,954Net Income 2024: $34,6352024Revenue 2025: $205,259Expenses 2025: $228,897Net Income 2025: -$23,6382025

Highlighted filing

2024

Revenue$270,589
Expenses$235,954
Net Income$34,635
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$280,554
Mission and Program Overview

Mission

To provide statewide services for victims of and witnesses to child abuse and other crimes with a sensitive, compassionate response through skilled interviewing, referral to helping agencies, community outreach, and professional education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,982$153,711▲ $28,729
Accounts Receivable$1,350$4,140▲ $2,790
Total Assets$126,332$157,851▲ $31,519
Liabilities
Accounts Payable and Accrued Expenses$3,116--
Total Liabilities$3,116$0▼ $3,116
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,216$157,851▲ $34,635
Total Net Assets Fund Balance$123,216$157,851▲ $34,635
Total Liabilities and Net Assets / Fund Balance$126,332$157,851▲ $31,519

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$59,644-
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maria Rosales-LambertProgram DirectorFT$64,632$64,632
V BanksExecutive DirectorFT$2,500$2,500

Board Members and Trustees

NameTitle
Linda OverfieldChair Person
Bill Turner JrVice-Chair
Alison NobsSecretary
Raimey CharlesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$236,433
Program Service Revenue
$23,113
Investment Income
$0
Other Revenue
$11,043
All Other Contributions
$147,224
Change in Net Assets
$34,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,714
Other Expenses$73,240
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,817--$82,817
Current Officers, Directors, Trustees, and Key Employees$64,632$2,500-$67,132
Other Expenses$33,752--$33,752
Fees for Services Other$20,135$1,477-$21,612
Payroll Taxes$12,566$199-$12,765
Travel$7,328--$7,328
Insurance$5,439$300-$5,739
Office Expenses$51$4,008-$4,059
Fees for Services Accounting-$750-$750
Total Functional Expenses$226,720$9,234$0$235,954
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,008
Fundraising Direct Expenses$9,965
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
golf event$19,345$17,595$9,655$7,940
trivia night$1,662$1,511$311$1,200
Total Events$21,007$19,106$9,966$9,140
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“Documentation of committee meetings does not always happen contemporaneously.”

Form 990 governing body review Part VI line 11

“The full board reviews the 990 before filing.”

Conflict of interest policy compliance Part VI line 12C

“Board members sign a conflict of interest statement and an agreement disclosure. Both are reviewed annually.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the public upon request only.”

Filing and Contact Details

Filer

Filer Name
Oklahoma Interviewing Services Inc
EIN
35-2246850
Address
PO Box 96587, Oklahoma City, OK 73143

Signing Officer

Name
Maria Rosales-Lambert
Title
Program Directo
Phone
4055570051
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Ok
Voting Board Members
4
Independent Board Members
4
Employees
4

Preparer

Firm
Amy Booth CPA
Address
301 S Sara Road, Mustang, OK 73064
Preparer
Amy Booth CPA
Phone
4054554596
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Fees paid to contracted child interviewers.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09655
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0311
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Documentation of committee meetings does not always happen contemporaneously.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The full board reviews the 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members sign a conflict of interest statement and an agreement disclosure. Both are reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are available to the public upon request only.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Fees paid to contracted child interviewers.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0126332
IRS990/TotalAssetsEOYAmt0157851
IRS990/TotalAssetsGrp/BOYAmt0126332
IRS990/TotalAssetsGrp/EOYAmt0157851
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0236433
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09234
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226720
IRS990/TotalFunctionalExpensesGrp/TotalAmt0235954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03116
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03116
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123216
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157851
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0226720
IRS990/TotalProgramServiceRevenueAmt023113
IRS990/TotalReportableCompFromOrgAmt067132
IRS990/TotalRevenueGrp/ExclusionAmt011043
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270589
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126332
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157851
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07328
IRS990/TravelGrp/TotalAmt07328
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Maria Rosales-Lambert
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Program Directo
ReturnHeader/BusinessOfficerGrp/PhoneNum04055570051
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Oklahoma Interviewing Services Inc
ReturnHeader/Filer/BusinessNameControlTxt0OKLA
ReturnHeader/Filer/EIN0352246850
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 96587
ReturnHeader/Filer/USAddress/CityNm0Oklahoma City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073143
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455612269
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amy Booth CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 S Sara Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mustang
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd073064
ReturnHeader/PreparerPersonGrp/PhoneNum04054554596
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Booth CPA
ReturnHeader/ReturnTs02025-02-13T14:16:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$157,851
Liabilities
$0
Net assets
$157,851
Revenue
$270,589
Expenses
$235,954
Net income
$34,635
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$2.05$2.29$0.24
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$2.71$2.36$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.03$1.23$2.72$2.31$0.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.03$0.81$2.92$2.53$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.52$0.13$2.42$2.72$0.31
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.26$0.43$2.60$2.65$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.05$0.49$2.05$1.98$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$1.90$1.90$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$2.25$2.24$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$2.05$1.83$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$1.17$1.15$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.03$0.02$1.05$1.04$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.02$0.00$0.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.02$0.01$1.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.04$0.01$0.55