Civic Intelligence

Oklahoma Education Association

990 • Fiscal year 2019 • EIN 73-0384310

Sep 01, 2018 to Aug 31, 2019 • Filed on Dec 20, 2019

PO Box 18485Oklahoma City, OK 73154-0485

(405) 523-4333

Siviq Scores

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

Liabilities / Assets

98th percentile

1.06x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

1.15x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Net Margin

27th percentile

-1.1%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

23rd percentile

$159,674

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Asset Growth

17th percentile

-3.4%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

60th percentile

5.1%

Faster revenue growth than 60% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$6,692,282

Down $236,534 (-3.4%) from 2018

Net Assets

Down

-$423,849

Down $2,470,400 (-121%) from 2018

Liabilities

Up

$7,116,131

Up $2,233,866 (+46%) from 2018

Revenue

Up

$6,203,663

Up $300,270 (+5.1%) from 2018

Expenses

Down

$6,269,056

Down $284,178 (-4.3%) from 2018

Net Income

Up

-$65,393

Up $584,448 (+90%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $6,838,235Liabilities 2011: $4,198,000Net Assets 2011: $2,640,2352011Assets 2012: $7,150,769Liabilities 2012: $5,642,710Net Assets 2012: $1,508,0592012Assets 2013: $7,625,792Liabilities 2013: $5,927,142Net Assets 2013: $1,698,6502013Assets 2014: $7,731,802Liabilities 2014: $5,526,266Net Assets 2014: $2,205,5362014Assets 2015: $7,570,712Liabilities 2015: $6,134,875Net Assets 2015: $1,435,8372015Assets 2016: $7,595,394Liabilities 2016: $6,658,875Net Assets 2016: $936,5192016Assets 2017: $7,325,512Liabilities 2017: $5,765,666Net Assets 2017: $1,559,8462017Assets 2018: $6,928,816Liabilities 2018: $4,882,265Net Assets 2018: $2,046,5512018Assets 2019: $6,692,282Liabilities 2019: $7,116,131Net Assets 2019: -$423,8492019Assets 2020: $7,103,959Liabilities 2020: $6,582,681Net Assets 2020: $521,2782020Assets 2021: $8,207,045Liabilities 2021: $4,441,769Net Assets 2021: $3,765,2762021Assets 2022: $6,976,786Liabilities 2022: $2,699,880Net Assets 2022: $4,276,9062022Assets 2023: $8,162,478Liabilities 2023: $1,618,724Net Assets 2023: $6,543,7542023Assets 2024: $8,253,836Liabilities 2024: $1,001,216Net Assets 2024: $7,252,6202024Assets 2025: $9,553,261Liabilities 2025: $1,362,067Net Assets 2025: $8,191,1942025

Highlighted filing

2019

Assets$6,692,282
Liabilities$7,116,131
Net Assets-$423,849

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $7,687,626Expenses 2011: $7,321,120Net Income 2011: $366,5062011Revenue 2012: $6,962,482Expenses 2012: $6,801,242Net Income 2012: $161,2402012Revenue 2013: $6,696,094Expenses 2013: $6,745,853Net Income 2013: -$49,7592013Revenue 2014: $6,537,151Expenses 2014: $6,619,381Net Income 2014: -$82,2302014Revenue 2015: $6,517,051Expenses 2015: $6,505,482Net Income 2015: $11,5692015Revenue 2016: $5,892,287Expenses 2016: $6,446,610Net Income 2016: -$554,3232016Revenue 2017: $6,581,981Expenses 2017: $6,971,617Net Income 2017: -$389,6362017Revenue 2018: $5,903,393Expenses 2018: $6,553,234Net Income 2018: -$649,8412018Revenue 2019: $6,203,663Expenses 2019: $6,269,056Net Income 2019: -$65,3932019Revenue 2020: $6,496,417Expenses 2020: $6,972,381Net Income 2020: -$475,9642020Revenue 2021: $7,151,066Expenses 2021: $6,513,005Net Income 2021: $638,0612021Revenue 2022: $7,038,563Expenses 2022: $7,019,302Net Income 2022: $19,2612022Revenue 2023: $7,378,022Expenses 2023: $7,282,738Net Income 2023: $95,2842023Revenue 2024: $7,507,237Expenses 2024: $7,604,664Net Income 2024: -$97,4272024Revenue 2025: $8,042,814Expenses 2025: $7,914,481Net Income 2025: $128,3332025

Highlighted filing

2019

Revenue$6,203,663
Expenses$6,269,056
Net Income-$65,393
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Dec 20, 2019
Return Version
2018v3.2
Gross Receipts
$6,203,663
Mission and Program Overview

Mission

To advocate for education professionals and to unite our members and the people of oklahoma to fulfill the promise of public education to prepare every student to succeed in a diverse and interdependent world.

Promotion of education in oklahoma

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,808,989$4,455,669▼ $353,320
Land, Buildings, and Equipment, Net$1,467,434$1,437,345▼ $30,089
Cash and Non-Interest-Bearing Accounts$423,743$406,186▼ $17,557
Accounts Receivable$189,756$295,955▲ $106,199
Savings and Temporary Cash Investments-$52,000-
Prepaid Expenses and Deferred Charges$35,594$40,927▲ $5,333
Total Assets$6,928,816$6,692,282▼ $236,534
Other Assets Total$3,300$4,200▲ $900
Liabilities
Other Liabilities$4,399,171$6,583,578▲ $2,184,407
Accounts Payable and Accrued Expenses$465,787$514,167▲ $48,380
Deferred Revenue$17,307$18,386▲ $1,079
Total Liabilities$4,882,265$7,116,131▲ $2,233,866
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,092,022$1,191,373▲ $99,351
Unrestricted Net Assets$954,529$-1,615,222▼ $2,569,751
Total Net Assets Fund Balance$2,046,551$-423,849▼ $2,470,400
Total Liabilities and Net Assets / Fund Balance$6,928,816$6,692,282▼ $236,534

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,030,440$1,405,821$2,436,261
Equipment$60,699$441,545$502,244
Other Land Buildings$230,717$203,838$434,555
Land$115,489-$115,489
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David DuvallPast Exec DiFT$157,484$2,190$159,674
David DuvallPast Exec Director-$157,484$2,190$159,674
Alicia PriestPresidentFT$106,122$27,975$134,097
Katherine BishopVice PresideFT$72,558$31,699$104,257

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
White & Weddle PCLegal630 NW 63RD ST, Oklahoma City, OK 73105$312,211
Revenue and Support

Revenue Composition

Contributions and Grants
$1,179,506
Program Service Revenue
$4,757,170
Investment Income
$159,337
Other Revenue
$107,650
All Other Contributions
$1,179,506
Change in Net Assets
$-65,393

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,203,663
Revenue Not Reported on Form 990
$-108,400
Total Revenue per Audited Statements
$6,095,263
Total Revenue per Form 990
$6,203,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,299,235
Other Expenses$1,969,821
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,269,400
Pension Plan Contributions---$755,734
Other Employee Benefits---$630,175
Current Officers, Directors, Trustees, and Key Employees---$435,545
Fees for Services Other---$375,879
Conferences and Meetings---$268,169
Travel---$230,793
Payroll Taxes---$208,381
Depreciation Depletion---$183,236
Occupancy---$177,595
Insurance---$75,464
Office Expenses---$72,060
All Other Expenses---$65,783
Other Expenses---$41,858
Total Functional Expenses$0$0$0$6,269,056

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,269,056
Total Expenses per Audited Statements$6,269,056
Total Expenses per Form 990$6,269,056
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Additional Minimum Pension Liability$5,265,334
Pension Obligation$1,318,244
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members.

Form 990, Page 6, Part VI, Line 7A

Board members are elected by members.

Form 990, Page 6, Part VI, Line 7B

The budget, committee reports, resolutions, constitution & bylaws are all presented to delegate assembly. There are open hearings held and new changes and other business can be submitted to be voted on.

Form 990, Page 6, Part VI, Line 11B

The controller reviews form 990 before it is signed and submitted.

Form 990, Page 6, Part VI, Line 12C

Monitored by management. The process is informal.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is based on a contract and receives raises that correlate to the same percentage that the president receives.

Form 990, Page 6, Part VI, Line 15B

The organization's policy states that the president's salary shall be set at 103,615 at the beginning of their first term and the vice president's salary shall be set at 71,871 at the beginning of their first term. Salary increases for each following year shall correlate with the amounts approved for oea managers. The organization's policy also states that the internal concerns committee shall review annual salaries and fringes of executive officers and submit recommendations to the board of directors no later than the december board meeting.

Form 990, Page 6, Part VI, Line 19

The organization makes available the governing documents, conflict of interest, and financial statements upon request.

Filing and Contact Details

Filer

Filer Name
Oklahoma Education Association
EIN
73-0384310
Phone
4055234333
Address
PO BOX 18485, OKLAHOMA CITY, OK 73154-0485

Signing Officer

Name
James Keith
Title
Executive Director
Phone
4055234333
Signed
2019-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Keith
Formed
1938
Legal Domicile
Ok
Voting Board Members
26
Independent Board Members
24
Employees
46

Preparer

Firm
Luton & Co Pllc
Address
201 NW 63RD ST STE 100, OKLAHOMA CITY, OK 73116
Preparer
David R Brady
Phone
4058487313
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Pension related changes -2,296,607 pension changes other than net periodic pension cost

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IRS990/Form990PartVIISectionAGrp/PersonNm25MICHAEL WALCUTT
IRS990/Form990PartVIISectionAGrp/PersonNm26KANDEE ALMGREN
IRS990/Form990PartVIISectionAGrp/PersonNm27CONNIE WARD
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IRS990/Form990PartVIISectionAGrp/PersonNm33KATHERINE BISHOP
IRS990/Form990PartVIISectionAGrp/PersonNm34JAMES KEITH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31PAST EXEC DI
IRS990/Form990PartVIISectionAGrp/TitleTxt32PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt34EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01938
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt026
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06203663
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt075464
IRS990/InvestmentIncomeGrp/ExclusionAmt0159337
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0159337
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt04808989
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04455669
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02051204
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTION OF EDUCATION IN OKLAHOMA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02046551
IRS990/NetAssetsOrFundBalancesEOYAmt0-423849
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IRS990/OfficeExpensesGrp/TotalAmt072060
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherChangesInNetAssetsAmt0-2296607
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0630175
IRS990/OtherExpensesGrp/Desc0INCENTIVE & STUDENT REBAT
IRS990/OtherExpensesGrp/Desc1REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3DATA PROCESSING
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IRS990/OtherExpensesGrp/TotalAmt173630
IRS990/OtherExpensesGrp/TotalAmt253438
IRS990/OtherExpensesGrp/TotalAmt341858
IRS990/OtherLiabilitiesGrp/BOYAmt04399171
IRS990/OtherLiabilitiesGrp/EOYAmt06583578
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1FOCUS PERIODICAL
IRS990/OtherRevenueMiscGrp/Desc2NEA MEMBER BENEFITS
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022488
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt067102
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt123688
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt216860
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01200
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt116860

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.55$1.36$8.19$8.04$7.91$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.25$1.00$7.25$7.51$7.60$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.16$1.62$6.54$7.38$7.28$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.98$2.70$4.28$7.04$7.02$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.21$4.44$3.77$7.15$6.51$0.64
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.10$6.58$0.52$6.50$6.97$0.48
2019Detailed filing. Detailed filing data is available for this year.$6.69$7.12$0.42$6.20$6.27$0.07
2018Summary only. Only limited summary data is available for this year.$6.93$4.88$2.05$5.90$6.55$0.65
2017Summary only. Only limited summary data is available for this year.$7.33$5.77$1.56$6.58$6.97$0.39
2016Summary only. Only limited summary data is available for this year.$7.60$6.66$0.94$5.89$6.45$0.55
2015Summary only. Only limited summary data is available for this year.$7.57$6.13$1.44$6.52$6.51$0.01
2014Summary only. Only limited summary data is available for this year.$7.73$5.53$2.21$6.54$6.62$0.08
2013Summary only. Only limited summary data is available for this year.$7.63$5.93$1.70$6.70$6.75$0.05
2012Summary only. Only limited summary data is available for this year.$7.15$5.64$1.51$6.96$6.80$0.16
2011Summary only. Only limited summary data is available for this year.$6.84$4.20$2.64$7.69$7.32$0.37