Civic Intelligence

Oklahoma Association for Justice

990 • Fiscal year 2024 • EIN 73-0802420

Nov 01, 2023 to Oct 31, 2024 • Filed on Mar 10, 2025

PO Box 18526Oklahoma City, OK 73154

(405) 618-3483

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.00x

Higher debt load relative to revenue than 31% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

83rd percentile

21%

Higher net margin than 83% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

98th percentile

144%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.2%

Faster revenue growth than 48% of similar nonprofits.

2024 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$210,024

Up $123,872 (+144%) from 2023

Net Assets

Up

$207,690

Up $123,839 (+148%) from 2023

Liabilities

Up

$2,334

Up $33 (+1.4%) from 2023

Revenue

Up

$603,157

Up $29,699 (+5.2%) from 2023

Expenses

Down

$479,318

Down $114,996 (-19%) from 2023

Net Income

Up

$123,839

Up $144,695 (+694%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $261,393Liabilities 2011: $1,620Net Assets 2011: $259,7732011Assets 2012: $236,172Liabilities 2012: $1,944Net Assets 2012: $234,2282012Assets 2013: $210,245Liabilities 2013: $1,916Net Assets 2013: $208,3292013Assets 2014: $155,694Liabilities 2014: $2,458Net Assets 2014: $153,2362014Assets 2015: $190,027Liabilities 2015: $11,191Net Assets 2015: $178,8362015Assets 2016: $192,819Liabilities 2016: $4,955Net Assets 2016: $187,8642016Assets 2017: $234,805Liabilities 2017: $5,748Net Assets 2017: $229,0572017Assets 2018: $186,507Liabilities 2018: $3,498Net Assets 2018: $183,0092018Assets 2019: $100,323Liabilities 2019: $42Net Assets 2019: $100,2812019Assets 2020: $119,409Liabilities 2020: $1,928Net Assets 2020: $117,4812020Assets 2021: $114,048Liabilities 2021: $23,374Net Assets 2021: $90,6742021Assets 2022: $106,970Liabilities 2022: $2,263Net Assets 2022: $104,7072022Assets 2023: $86,152Liabilities 2023: $2,301Net Assets 2023: $83,8512023Assets 2024: $210,024Liabilities 2024: $2,334Net Assets 2024: $207,6902024

Highlighted filing

2024

Assets$210,024
Liabilities$2,334
Net Assets$207,690

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $575,440Expenses 2011: $511,328Net Income 2011: $64,1122011Expenses 2012: $416,0152012Expenses 2013: $415,6972013Revenue 2014: $474,480Expenses 2014: $529,574Net Income 2014: -$55,0942014Revenue 2015: $530,870Expenses 2015: $505,270Net Income 2015: $25,6002015Revenue 2016: $480,446Expenses 2016: $471,419Net Income 2016: $9,0272016Revenue 2017: $602,551Expenses 2017: $561,358Net Income 2017: $41,1932017Revenue 2018: $437,958Expenses 2018: $484,007Net Income 2018: -$46,0492018Revenue 2019: $444,933Expenses 2019: $527,661Net Income 2019: -$82,7282019Revenue 2020: $378,612Expenses 2020: $361,412Net Income 2020: $17,2002020Revenue 2021: $431,872Expenses 2021: $458,679Net Income 2021: -$26,8072021Revenue 2022: $571,259Expenses 2022: $557,226Net Income 2022: $14,0332022Revenue 2023: $573,458Expenses 2023: $594,314Net Income 2023: -$20,8562023Revenue 2024: $603,157Expenses 2024: $479,318Net Income 2024: $123,8392024

Highlighted filing

2024

Revenue$603,157
Expenses$479,318
Net Income$123,839
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Mar 10, 2025
Return Version
2023v6.0
Gross Receipts
$603,157
Mission and Program Overview

Mission

The Oklahoma Association for Justice is dedicated to improving the civil justice system through education, advocacy and the professional development of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,899$208,578▲ $124,679
Land, Buildings, and Equipment, Net$2,253$1,446▼ $807
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$86,152$210,024▲ $123,872
Other Assets Total-$0-
Liabilities
Other Liabilities$2,301$2,334▲ $33
Total Liabilities$2,301$2,334▲ $33
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$83,851$207,690▲ $123,839
Total Net Assets Fund Balance$83,851$207,690▲ $123,839
Total Liabilities and Net Assets / Fund Balance$86,152$210,024▲ $123,872

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,142$2,905$4,047
Equipment$304$3,357$3,661

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$20,092-▲ $4-$20,096
2022-$20,092--$20,092
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim BuxtonPresident
Rachel GusmanPresident
Frank FrasierVice President
Brad NormanSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Jordan Strategies LLCProfessional Service2523 E 24th Street, Tulsa, OK 74114$100,800
-Executive Director15 W 6th Street Suite 2112, Tulsa, OK 74119$75,000
Jordan Strategies LLCProfessional Service15 W 6th Street Suite 2112, Tulsa, OK 74119$71,000
Revenue and Support

Revenue Composition

Contributions and Grants
$509,060
Program Service Revenue
$91,340
Investment Income
$0
Other Revenue
$2,757
All Other Contributions
$128,250
Change in Net Assets
$123,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$419,342
Salaries, Compensation, and Employee Benefits$59,976
Total Fundraising Expense$23,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$63,000$3,500$3,500$70,000
Other Salaries and Wages$50,040$2,780$2,780$55,600
All Other Expenses$20,435$1,139$1,131$22,705
Other Expenses$15,278$849$849$16,976
Fees for Services Accounting$12,812$712$711$14,235
Occupancy$12,102$673$672$13,447
Travel$5,337$297$296$5,930
Insurance$4,823$268$268$5,359
Payroll Taxes$3,938$219$219$4,376
Office Expenses$3,619$201$201$4,021
Depreciation Depletion$726$41$40$807
Advertising$442$25$24$491
Total Functional Expenses$431,386$23,973$23,959$479,318
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
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
Scholarship Fund for New Attorneys$1,400
Payroll Taxes Payable$934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2

Simone Fulmer Gaus, Andrea Rust, Matt Sill - Business Relationships; Rachel Gusman, Chad McLain - Business Relationship; Timothy L. Able, Dacia Abel - Family Relationship; Timothy L. Able, Dacia Abel, Matt Wade - Business Relationship

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

The Form 990 is distributed to the Executive Committee for review, and is available to all board members upon request.

Form 990, Part VI, Section B, Line 12C

The Board reviews the conflicts policy annually for review of how it is defined and disclosure is encouraged throughout the year.

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

The compensation committee evaluates the Executive Director salary and benefits package on an annual basis. The factors examined are job performance, salary compared to other similar executive directors with similar sized budgets and number of employees.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Oklahoma Association for Justice
EIN
73-0802420
Phone
4056183483
Address
PO Box 18526, Oklahoma City, OK 73154

Signing Officer

Name
Rachel Gusman
Title
President
Signed
2025-03-10
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Ok
Voting Board Members
38
Independent Board Members
0
Employees
1

Preparer

Firm
Nikki A Chisum CPA PLLC
Address
PO Box 561, Oklahoma City, OK 73101
Preparer
Nikki Chisum
Phone
4052138036
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt0219
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0219
IRS990/PayrollTaxesGrp/ProgramServicesAmt03938
IRS990/PayrollTaxesGrp/TotalAmt04376
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Seminars/Meetings
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt091340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt091340
IRS990/ProgSrvcAccomActy2Grp/Desc0Seminars are held to educate on current issues and legislation being passed regarding civil justice.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016976
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0303893
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0538689
IRS990/PYOtherRevenueAmt02384
IRS990/PYProgramServiceRevenueAmt0267179
IRS990/PYRevenuesLessExpensesAmt0-20856
IRS990/PYSalariesCompEmpBnftPaidAmt055625
IRS990/PYTotalExpensesAmt0594314
IRS990/PYTotalRevenueAmt0573458
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0123839
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt014160
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt020092
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt020096
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt020092
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt020092
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0304
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03357
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03661
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01142
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02905
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04047
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0934
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Scholarship Fund for New Attorneys
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01446
IRS990ScheduleD/TotalLiabilityAmt02334
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Simone Fulmer Gaus, Andrea Rust, Matt Sill - Business Relationships; Rachel Gusman, Chad McLain - Business Relationship; Timothy L. Able, Dacia Abel - Family Relationship; Timothy L. Able, Dacia Abel, Matt Wade - Business Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is distributed to the Executive Committee for review, and is available to all board members upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews the conflicts policy annually for review of how it is defined and disclosure is encouraged throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation committee evaluates the Executive Director salary and benefits package on an annual basis. The factors examined are job performance, salary compared to other similar executive directors with similar sized budgets and number of employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt086152
IRS990/TotalAssetsEOYAmt0210024
IRS990/TotalAssetsGrp/BOYAmt086152
IRS990/TotalAssetsGrp/EOYAmt0210024
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0509060
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023959
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023973
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431386
IRS990/TotalFunctionalExpensesGrp/TotalAmt0479318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02301
IRS990/TotalLiabilitiesEOYAmt02334
IRS990/TotalLiabilitiesGrp/BOYAmt02301
IRS990/TotalLiabilitiesGrp/EOYAmt02334
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083851
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0207690
IRS990/TotalProgramServiceExpensesAmt074661
IRS990/TotalProgramServiceRevenueAmt091340
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094097
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0603157
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt086152
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0210024
IRS990/TravelGrp/FundraisingAmt0296
IRS990/TravelGrp/ManagementAndGeneralAmt0297
IRS990/TravelGrp/ProgramServicesAmt05337
IRS990/TravelGrp/TotalAmt05930
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 18526
IRS990/USAddress/CityNm0Oklahoma City
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073154
IRS990/VotingMembersGoverningBodyCnt038
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.okforjustice.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rachel Gusman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Oklahoma Association for Justice
ReturnHeader/Filer/BusinessNameControlTxt0OKLA
ReturnHeader/Filer/EIN0730802420
ReturnHeader/Filer/PhoneNum04056183483
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 18526
ReturnHeader/Filer/USAddress/CityNm0Oklahoma City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073154
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nikki A Chisum CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 561
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oklahoma City

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.02$2.08$6.03$4.79$1.24
2023Summary only. Only limited summary data is available for this year.$0.86$0.02$0.84$5.73$5.94$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.02$1.05$5.71$5.57$0.14
2021Summary only. Only limited summary data is available for this year.$1.14$0.23$0.91$4.32$4.59$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.02$1.17$3.79$3.61$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$4.45$5.28$0.83
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.03$1.83$4.38$4.84$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.06$2.29$6.03$5.61$0.41
2016Summary only. Only limited summary data is available for this year.$1.93$0.05$1.88$4.80$4.71$0.09
2015Summary only. Only limited summary data is available for this year.$1.90$0.11$1.79$5.31$5.05$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.02$1.53$4.74$5.30$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.02$2.08$4.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.02$2.34$4.16
2011Summary only. Only limited summary data is available for this year.$2.61$0.02$2.60$5.75$5.11$0.64