Civic Intelligence

Oklahoma Restaurant Association

EIN 73-0383792 • 501(c)6 • Oklahoma City, OK

View Organization Page

Profile

To promote protect and educate members in the restaurant business.

1601 NW Expressway 1910Oklahoma City, OK 73118

www.okrestaurants.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.53x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.41x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-6.0%

Higher net margin than 19% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-1.6%

Faster revenue growth than 25% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$1,241,566

Up $147,591 (+13%) from 2023

Liabilities

Up

$659,628

Up $58,935 (+9.8%) from 2023

Net Assets

Up

$581,938

Up $88,656 (+18%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin19th percentile

Revenue

Down

$1,600,547

Down $25,390 (-1.6%) from 2023

Expenses

Up

$1,696,985

Up $81,345 (+5.0%) from 2023

Net Income

Down

-$96,438

Down $106,735 (-1037%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $864,243Liabilities 2011: $453,933Net Assets 2011: $410,3102011Assets 2012: $910,120Liabilities 2012: $523,422Net Assets 2012: $386,6982012Assets 2013: $961,088Liabilities 2013: $447,332Net Assets 2013: $513,7562013Assets 2014: $966,226Liabilities 2014: $499,059Net Assets 2014: $467,1672014Assets 2015: $954,940Liabilities 2015: $575,229Net Assets 2015: $379,7112015Assets 2016: $1,091,936Liabilities 2016: $636,591Net Assets 2016: $455,3452016Assets 2017: $720,754Liabilities 2017: $514,706Net Assets 2017: $206,0482017Assets 2018: $857,711Liabilities 2018: $605,081Net Assets 2018: $252,6302018Assets 2019: $708,951Liabilities 2019: $478,899Net Assets 2019: $230,0522019Assets 2020: $953,354Liabilities 2020: $886,684Net Assets 2020: $66,6702020Assets 2021: $1,308,276Liabilities 2021: $681,112Net Assets 2021: $627,1642021Assets 2022: $968,278Liabilities 2022: $584,155Net Assets 2022: $384,1232022Assets 2023: $1,093,975Liabilities 2023: $600,693Net Assets 2023: $493,2822023Assets 2024: $1,241,566Liabilities 2024: $659,628Net Assets 2024: $581,9382024

Highlighted filing

2024

Assets$1,241,566
Liabilities$659,628
Net Assets$581,938
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,039,955Expenses 2011: $1,072,963Net Income 2011: -$33,0082011Revenue 2012: $976,714Expenses 2012: $973,311Net Income 2012: $3,4032012Revenue 2013: $1,257,876Expenses 2013: $1,120,414Net Income 2013: $137,4622013Revenue 2014: $1,141,392Expenses 2014: $1,051,255Net Income 2014: $90,1372014Revenue 2015: $1,239,707Expenses 2015: $1,145,026Net Income 2015: $94,6812015Revenue 2016: $1,458,253Expenses 2016: $1,463,088Net Income 2016: -$4,8352016Revenue 2017: $1,522,836Expenses 2017: $1,786,160Net Income 2017: -$263,3242017Revenue 2018: $1,530,844Expenses 2018: $1,484,262Net Income 2018: $46,5822018Revenue 2019: $1,507,333Expenses 2019: $1,476,051Net Income 2019: $31,2822019Revenue 2020: $968,079Expenses 2020: $1,130,961Net Income 2020: -$162,8822020Revenue 2021: $1,566,176Expenses 2021: $1,244,144Net Income 2021: $322,0322021Revenue 2022: $1,465,043Expenses 2022: $1,570,495Net Income 2022: -$105,4522022Revenue 2023: $1,625,937Expenses 2023: $1,615,640Net Income 2023: $10,2972023Revenue 2024: $1,600,547Expenses 2024: $1,696,985Net Income 2024: -$96,4382024

Highlighted filing

2024

Revenue$1,600,547
Expenses$1,696,985
Net Income-$96,438
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,241,566
Liabilities
$659,628
Net assets
$581,938
Revenue
$1,600,547
Expenses
$1,696,985
Net income
-$96,438
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.24$0.66$0.58$1.60$1.70$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.60$0.49$1.63$1.62$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.58$0.38$1.47$1.57$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.31$0.68$0.63$1.57$1.24$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.89$0.07$0.97$1.13$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.48$0.23$1.51$1.48$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.61$0.25$1.53$1.48$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.51$0.21$1.52$1.79$0.26
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.64$0.46$1.46$1.46$0.00
2015Summary only. Only limited summary data is available for this year.$0.95$0.58$0.38$1.24$1.15$0.09
2014Summary only. Only limited summary data is available for this year.$0.97$0.50$0.47$1.14$1.05$0.09
2013Summary only. Only limited summary data is available for this year.$0.96$0.45$0.51$1.26$1.12$0.14
2012Summary only. Only limited summary data is available for this year.$0.91$0.52$0.39$0.98$0.97$0.00
2011Summary only. Only limited summary data is available for this year.$0.86$0.45$0.41$1.04$1.07$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
May 19, 2025
Return Version
2023v6.0
Gross Receipts
$1,668,982
Mission and Program Overview

Mission

To promote protect and educate members in the restaurant business.

Promote protect and educate members in the restaurant business

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$493,607$705,204▲ $211,597
Cash and Non-Interest-Bearing Accounts$244,946$282,056▲ $37,110
Accounts Receivable$12,153$97,188▲ $85,035
Land, Buildings, and Equipment, Net$106,385$96,925▼ $9,460
Savings and Temporary Cash Investments$186,546$20,038▼ $166,508
Prepaid Expenses and Deferred Charges$7,332$9,692▲ $2,360
Inventories for Sale or Use$4,295$1,534▼ $2,761
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-
Intangible Assets-$0-
Total Assets$1,093,975$1,241,566▲ $147,591
Other Assets Total$38,711$28,929▼ $9,782
Liabilities
Mortgage Notes Payable Secured by Investment Property$473,460$434,983▼ $38,477
Accounts Payable and Accrued Expenses$95,986$195,456▲ $99,470
Other Liabilities$26,844$17,154▼ $9,690
Deferred Revenue$4,403$12,035▲ $7,632
Total Liabilities$600,693$659,628▲ $58,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$493,282$581,938▲ $88,656
Total Net Assets Fund Balance$493,282$581,938▲ $88,656
Total Liabilities and Net Assets / Fund Balance$1,093,975$1,241,566▲ $147,591

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,830$662,861$672,691
Other Land Buildings$8,284$83,121$91,405
Land$78,811-$78,811
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
James LeewrightPresident & CEOFT$163,350$163,350
Debra BaileyCFOFT$107,558$107,558

Board Members and Trustees

NameTitle
Sigmund BrownChairman
J Mays2nd Vice Chair
Robert WilliamsVice Chair
Alex StodghillDirector
Amy MossDirector
Andrea KoesterDirector
Andrew DelaneyDirector
Bill TackettDirector
Blane ThompsonDirector
Brian BogertDirector
Chad BeardenDirector
Daniel SeiglerDirector
Darren ListerDirector
Dave OsbornDirector
Eric BrewerDirector
Jamie WinterothDirector
Jared JordanDirector
Jeff CastleberryDirector
Jeffrey HollowayDirector
Joel BeinDirector
John Gaberino IiiDirector
Katie WaltersDirector
Kim DanserauDirector
Kirk GreenwoodDirector
Kyle FleischfresserDirector
Levi BouskaDirector
Marty DoepkeDirector
Michael BujoldDirector
Michael WehbaDirector
Nick SchaeferDirector
Robbie VernonDirector
Robert FoundsDirector
Russ JohnsonDirector
Ryan GrayDirector
Seth NimmoDirector
Shay HayesDirector
Stephen DegraffenriedDirector
Steve GriffinDirector
Steven BuckDirector
Steven ClowdusDirector
Tyler GillespieDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$326,883
Program Service Revenue
$119,014
Investment Income
$27,621
Other Revenue
$1,127,029
Change in Net Assets
$-96,438

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,600,547
Revenue Not Reported on Form 990
$212,463
Total Revenue per Audited Statements
$1,813,010
Total Revenue per Form 990
$1,600,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$948,093
Other Expenses$748,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$500,560
Current Officers, Directors, Trustees, and Key Employees---$270,908
Conferences and Meetings---$259,538
Other Employee Benefits---$113,399
All Other Expenses---$80,744
Occupancy---$71,930
Payroll Taxes---$63,226
Interest---$40,285
Other Expenses---$37,621
Fees for Services Other---$16,896
Insurance---$15,896
Depreciation Depletion---$12,912
Travel---$5,424
Fees for Service Investment Mgmnt Fees---$5,352
Office Expenses---$2,594
Total Functional Expenses$0$0$0$1,696,985

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,724,354
Expenses per Audited Statements$1,696,985
Total Expenses per Form 990$1,696,985
Expenses Not Reported on Form 990$27,369
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,000
Fundraising Direct Expenses$27,369
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$48,000$48,000$3,488$44,512
Total Events$48,000$48,000$27,369$20,631
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$37,621
Total Nondeductible Lobbying and Political Cost$37,621
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
Right of US Liability$17,150
Rounding$4
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members with certain voting rights.”

Form 990, Part VI, Section A, Line 7A

“The members vote by mailed or on-line baloting.”

Form 990, Part VI, Section A, Line 7B

“The only decisions requiring approval of the members are those which revise the bylaws of the organization.”

Form 990, Part VI, Section B, Line 11B

“The cfo and ceo read and approve the form 990.”

Form 990, Part VI, Section B, Line 15A

“The compensation of the ceo is reviewed by the compensation committee and the executive committee.”

Form 990, Part VI, Section C, Line 19

“The financial statements and governing documents are available for inspection upon request at the organization's offices.”

Filing and Contact Details

Filer

Filer Name
Oklahoma Restaurant Association
EIN
73-0383792
Phone
4059428181
Address
1601 NW EXPRESSWAY 1910, OKLAHOMA CITY, OK 73118

Signing Officer

Name
James Leewright
Title
President & CEO
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Leewright
Formed
1933
Legal Domicile
Ok
Voting Board Members
42
Independent Board Members
42
Employees
15

Preparer

Firm
HBC CPAs & Advisors
Address
9905 N May Avenue, Oklahoma City, OK 73120
Preparer
Marty Chisum CPA
Phone
4058487797
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Fundraising expense $27369”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising expense $27369”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director

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