Civic Intelligence

Oklahoma Indian Gaming Association

990 • Fiscal year 2014 • EIN 45-0539894

Oct 01, 2013 to Sep 30, 2014 • Filed on Mar 09, 2015

923 N Robinson 20073102

(405) 818-7462

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

10th percentile

0.00x

Higher debt load relative to revenue than 10% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

4th percentile

-33%

Higher net margin than 4% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$190,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 46.3% of source-year revenue.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

6th percentile

-22%

Faster revenue growth than 6% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$1,237,065

Down $192,621 (-13%) from 2013

Net Assets

Down

$1,236,965

Down $136,671 (-9.9%) from 2013

Liabilities

Down

$100

Down $55,950 (-100%) from 2013

Revenue

$410,424

No earlier filing loaded for comparison.

Expenses

Up

$547,095

Up $199,722 (+57%) from 2013

Net Income

-$136,671

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,086,497Liabilities 2011: $56,050Net Assets 2011: $1,030,4472011Assets 2012: $1,063,834Liabilities 2012: $56,050Net Assets 2012: $1,007,7842012Assets 2013: $1,429,686Liabilities 2013: $56,050Net Assets 2013: $1,373,6362013Assets 2014: $1,237,065Liabilities 2014: $100Net Assets 2014: $1,236,9652014Assets 2015: $1,021,403Liabilities 2015: $0Net Assets 2015: $1,021,4032015Assets 2016: $912,154Liabilities 2016: $68,113Net Assets 2016: $844,0412016Assets 2017: $922,816Liabilities 2017: $65,533Net Assets 2017: $857,2832017Assets 2018: $1,032,913Liabilities 2018: $12,076Net Assets 2018: $1,020,8372018Assets 2019: $1,011,589Liabilities 2019: $50,549Net Assets 2019: $961,0402019Assets 2020: $775,729Liabilities 2020: $69,385Net Assets 2020: $706,3442020Assets 2021: $910,951Liabilities 2021: $7,355Net Assets 2021: $903,5962021Assets 2022: $1,159,922Liabilities 2022: $12,210Net Assets 2022: $1,147,7122022Assets 2023: $1,600,100Liabilities 2023: $6,161Net Assets 2023: $1,593,9392023Assets 2024: $2,088,978Liabilities 2024: $13,460Net Assets 2024: $2,075,5182024

Highlighted filing

2014

Assets$1,237,065
Liabilities$100
Net Assets$1,236,965

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $857,175Expenses 2011: $850,877Net Income 2011: $6,2982011Expenses 2012: $373,7782012Expenses 2013: $347,3732013Revenue 2014: $410,424Expenses 2014: $547,095Net Income 2014: -$136,6712014Revenue 2015: $464,990Expenses 2015: $680,552Net Income 2015: -$215,5622015Revenue 2016: $570,332Expenses 2016: $633,922Net Income 2016: -$63,5902016Revenue 2017: $425,638Expenses 2017: $412,396Net Income 2017: $13,2422017Revenue 2018: $584,732Expenses 2018: $421,178Net Income 2018: $163,5542018Revenue 2019: $377,127Expenses 2019: $417,424Net Income 2019: -$40,2972019Revenue 2020: $123,988Expenses 2020: $387,359Net Income 2020: -$263,3712020Revenue 2021: $445,454Expenses 2021: $248,202Net Income 2021: $197,2522021Revenue 2022: $508,859Expenses 2022: $264,743Net Income 2022: $244,1162022Revenue 2023: $625,386Expenses 2023: $179,159Net Income 2023: $446,2272023Revenue 2024: $672,313Expenses 2024: $190,734Net Income 2024: $481,5792024

Highlighted filing

2014

Revenue$410,424
Expenses$547,095
Net Income-$136,671
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Mar 9, 2015
Return Version
2013v4.0
Gross Receipts
$1,045,086
Mission and Program Overview

Mission

Advance the lives of native american people economically, socially and politically. The association operates a clearinghouse and educational, legislative and public policy resource for the tribes, policy makers and the public on indian gaming issues and tribal community development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,429,686$745,638▼ $684,048
Savings and Temporary Cash Investments-$491,427-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,429,686$1,237,065▼ $192,621
Other Assets Total-$0-
Liabilities
Other Liabilities$56,050$100▼ $55,950
Total Liabilities$56,050$100▼ $55,950
Net Assets / Fund Balance
Unrestricted Net Assets$1,373,636$1,145,969▼ $227,667
Temporarily Rstr Net Assets-$90,996-
Total Net Assets Fund Balance$1,373,636$1,236,965▼ $136,671
Total Liabilities and Net Assets / Fund Balance$1,429,686$1,237,065▼ $192,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sheila MoragoExecutive DirectorFT$175,000$15,000$190,000

Board Members and Trustees

NameTitle
Brian FosterChairman
David QuallsVice Chairman
None-
Keith EnyartDelegate at Lar
Wes PappanDelegate at Lar
Neil CorneliusSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$108,480
Program Service Revenue
$0
Investment Income
$734
Other Revenue
$301,210
Change in Net Assets
$-136,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$334,045
Salaries, Compensation, and Employee Benefits$190,000
Grants and Similar Amounts Paid$23,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$190,000
Fees for Services Lobbying$145,000$512-$145,512
Fees for Services Legal-$52,050-$52,050
Advertising-$44,495-$44,495
Office Expenses-$20,671-$20,671
Grants to Domestic Individuals$12,000--$12,000
Grants to Domestic Orgs$11,050--$11,050
Occupancy-$8,437-$8,437
Fees for Services Accounting-$7,881-$7,881
Travel-$7,420-$7,420
Other Expenses$15,177$5,943-$5,943
All Other Expenses$4,572$98-$4,670
Insurance-$2,991-$2,991
Conferences and Meetings$300--$300
Total Functional Expenses$188,099$168,996$0$547,095
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$935,872
Fundraising Direct Expenses$634,662
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$837,622$837,622$260,450$577,172
Event 2$154,300$98,250-$98,250
Total Events$991,922$935,872$634,662$301,210
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amount Due S. M.$100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Each member of the governing body reviews the compiled financial statements and the form 990 prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

EIN
45-0539894
Phone
4058187462

Signing Officer

Name
Sheila Morago
Title
Executive Director
Signed
2015-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Foster
Formed
2005
Legal Domicile
Ok
Voting Board Members
27
Independent Board Members
27
Employees
0
Volunteers
10

Preparer

Preparer
Phil G Ward CPA
Phone
9184813344
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNT DUE S. M.
IRS990ScheduleD/TotalLiabilityAmt0100
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt013800
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt013800
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt056050
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt056050
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0634662
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt011754
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt011754
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt060516
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt060516
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0837622
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0154300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0991922
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0837622
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt098250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0935872
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0TRADE SHOW RENT
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0301210
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt05575
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt05575
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0260450
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0260450
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0196288
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt086279
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0282567
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR EDUCATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD DETERMINES THE AMOUNT OF MONEY AVAILABLE FOR SCHOLARSHIPS EACH YEAR. THE SCHOLARSHIP APPLICATION PACKAGES ARE SENT TO AN OUTSIDE EDUCATION COMMITTEE NOT ASSOCIATED WITH OIGA TO GRADE AND DETERMINE THE SCHOLARSHIP RECIPIENTS. THE LIST OF WINNERS IS SENT TO OIGA. OIGA THEN SEND THE SCHOLARSHIP AWARDS DIRECTLY TO THE VARIOUS COLLEGES. THESE RECORDS ARE MAINTAINED WITH THE OIGA RECORDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0175000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Sheila Morago
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0190000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER OF THE GOVERNING BODY REVIEWS THE COMPILED FINANCIAL STATEMENTS AND THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10NATIONAL INDIAN GAMING ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521834892
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10224 2ND ST SE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode020003
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt090996
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01429686
IRS990/TotalAssetsEOYAmt01237065
IRS990/TotalAssetsGrp/BOYAmt01429686
IRS990/TotalAssetsGrp/EOYAmt01237065
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0108480
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168996
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188099
IRS990/TotalFunctionalExpensesGrp/TotalAmt0547095
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056050
IRS990/TotalLiabilitiesEOYAmt0100
IRS990/TotalLiabilitiesGrp/BOYAmt056050
IRS990/TotalLiabilitiesGrp/EOYAmt0100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01373636
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01236965
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0190000
IRS990/TotalRevenueGrp/ExclusionAmt0301210
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0734
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0410424
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01429686
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01237065
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt07420
IRS990/TravelGrp/TotalAmt07420
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01373636
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01145969
IRS990/USAddress/AddressLine10PO Box 1909
IRS990/USAddress/City0Durant
IRS990/USAddress/State0OK
IRS990/USAddress/ZIPCode074702
IRS990/VotingMembersGoverningBodyCnt027
IRS990/VotingMembersIndependentCnt027
IRS990/WebsiteAddressTxt0OKINDIANGAMING.ORG

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.01$2.08$0.67$0.19$0.48
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.01$1.59$0.63$0.18$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.01$1.15$0.51$0.26$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.01$0.90$0.45$0.25$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.07$0.71$0.12$0.39$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.05$0.96$0.38$0.42$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.01$1.02$0.58$0.42$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.07$0.86$0.43$0.41$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.07$0.84$0.57$0.63$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.46$0.68$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.41$0.55$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.06$1.37$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.06$1.01$0.37
2011Summary only. Only limited summary data is available for this year.$1.09$0.06$1.03$0.86$0.85$0.01