Civic Intelligence

Oklahoma Indian Legal Services

EIN 73-1142462 • 501(c)3 • Oklahoma City, OK

View Organization Page

Profile

Legal services to low income native americans

4200 Perimeter Center DriveOklahoma City, OK 73112

www.oilsonline.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.09x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$147,406

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

42nd percentile

0.7%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,025,780

Up $7,546 (+0.7%) from 2023

Liabilities

Up

$1,118,081

Up $50,404 (+4.7%) from 2023

Net Assets

Down

-$92,301

Down $42,858 (-87%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin34th percentile

Revenue

Up

$2,439,151

Up $265,970 (+12%) from 2023

Expenses

Up

$2,482,009

Up $359,369 (+17%) from 2023

Net Income

Down

-$42,858

Down $93,399 (-185%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $103,829Liabilities 2010: $82,415Net Assets 2010: $21,4142010Assets 2011: $139,591Liabilities 2011: $86,838Net Assets 2011: $52,7532011Assets 2012: $122,200Liabilities 2012: $67,644Net Assets 2012: $54,5562012Assets 2013: $148,187Liabilities 2013: $52,016Net Assets 2013: $96,1712013Assets 2014: $210,534Liabilities 2014: $100,165Net Assets 2014: $110,3692014Assets 2015: $183,935Liabilities 2015: $110,176Net Assets 2015: $73,7592015Assets 2016: $107,720Liabilities 2016: $102,306Net Assets 2016: $5,4142016Assets 2017: $194,414Liabilities 2017: $244,731Net Assets 2017: -$50,3172017Assets 2018: $175,803Liabilities 2018: $307,989Net Assets 2018: -$132,1862018Assets 2019: $201,630Liabilities 2019: $257,352Net Assets 2019: -$55,7222019Assets 2020: $264,355Liabilities 2020: $400,481Net Assets 2020: -$136,1262020Assets 2021: $264,696Liabilities 2021: $342,307Net Assets 2021: -$77,6112021Assets 2022: $766,874Liabilities 2022: $866,860Net Assets 2022: -$99,9862022Assets 2023: $1,018,234Liabilities 2023: $1,067,677Net Assets 2023: -$49,4432023Assets 2024: $1,025,780Liabilities 2024: $1,118,081Net Assets 2024: -$92,3012024

Highlighted filing

2024

Assets$1,025,780
Liabilities$1,118,081
Net Assets-$92,301
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,191,596Expenses 2010: $1,196,643Net Income 2010: -$5,0472010Revenue 2011: $1,217,454Expenses 2011: $1,193,115Net Income 2011: $24,3392011Revenue 2012: $1,088,366Expenses 2012: $1,079,833Net Income 2012: $8,5332012Revenue 2013: $1,097,761Expenses 2013: $1,056,146Net Income 2013: $41,6152013Revenue 2014: $1,221,856Expenses 2014: $1,207,658Net Income 2014: $14,1982014Revenue 2015: $1,181,403Expenses 2015: $1,218,013Net Income 2015: -$36,6102015Revenue 2016: $1,212,111Expenses 2016: $1,280,456Net Income 2016: -$68,3452016Revenue 2017: $1,204,641Expenses 2017: $1,327,545Net Income 2017: -$122,9042017Revenue 2018: $1,377,550Expenses 2018: $1,434,297Net Income 2018: -$56,7472018Revenue 2019: $1,432,071Expenses 2019: $1,365,917Net Income 2019: $66,1542019Revenue 2020: $1,679,593Expenses 2020: $1,692,419Net Income 2020: -$12,8262020Revenue 2021: $1,722,087Expenses 2021: $1,663,572Net Income 2021: $58,5152021Revenue 2022: $1,747,357Expenses 2022: $1,769,732Net Income 2022: -$22,3752022Revenue 2023: $2,173,181Expenses 2023: $2,122,640Net Income 2023: $50,5412023Revenue 2024: $2,439,151Expenses 2024: $2,482,009Net Income 2024: -$42,8582024

Highlighted filing

2024

Revenue$2,439,151
Expenses$2,482,009
Net Income-$42,858
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,025,780
Liabilities
$1,118,081
Net assets
-$92,301
Revenue
$2,439,151
Expenses
$2,482,009
Net income
-$42,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$1.12$0.09$2.44$2.48$0.04
2023Summary only. Only limited summary data is available for this year.$1.02$1.07$0.05$2.17$2.12$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.87$0.10$1.75$1.77$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.34$0.08$1.72$1.66$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.40$0.14$1.68$1.69$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.26$0.06$1.43$1.37$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.31$0.13$1.38$1.43$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.24$0.05$1.20$1.33$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.10$0.01$1.21$1.28$0.07
2015Summary only. Only limited summary data is available for this year.$0.18$0.11$0.07$1.18$1.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$1.22$1.21$0.01
2013Summary only. Only limited summary data is available for this year.$0.15$0.05$0.10$1.10$1.06$0.04
2012Summary only. Only limited summary data is available for this year.$0.12$0.07$0.05$1.09$1.08$0.01
2011Summary only. Only limited summary data is available for this year.$0.14$0.09$0.05$1.22$1.19$0.02
2010Summary only. Only limited summary data is available for this year.$0.10$0.08$0.02$1.19$1.20$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,439,151
Mission and Program Overview

Mission

Legal services to low income native americans

Oklahoma indian legal services is dedicated to representation where federal indian, tribal and treaty law arise. Oils is a nonprofit corporation primarily funded by the legal services corporation (lsc). Establisehd in 1981, its purpose is to provide legal service to low-income native americans living in oklahoma. Oils attorneys provide representation with indian land issues, the indian child welfare act and tribal court civil and criminal representation. Oils provides legal services statewide to one of the largest native american populations in the united states. The organization is governed by a fifteen member board of directors, who oversee policy decisions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$339,997$640,066▲ $300,069
Accounts Receivable$80,427$132,238▲ $51,811
Cash and Non-Interest-Bearing Accounts$444,459$126,579▼ $317,880
Land, Buildings, and Equipment, Net$91,518$74,361▼ $17,157
Prepaid Expenses and Deferred Charges$41,549$39,999▼ $1,550
Savings and Temporary Cash Investments$20,284$12,537▼ $7,747
Total Assets$1,018,234$1,025,780▲ $7,546
Liabilities
Other Liabilities$796,622$760,659▼ $35,963
Accounts Payable and Accrued Expenses$250,771$344,885▲ $94,114
Escrow Account Liability$20,284$12,537▼ $7,747
Total Liabilities$1,067,677$1,118,081▲ $50,404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-49,443$-92,301▼ $42,858
Total Net Assets Fund Balance$-49,443$-92,301▼ $42,858
Total Liabilities and Net Assets / Fund Balance$1,018,234$1,025,780▲ $7,546

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,777$147,120$174,897
Other Land Buildings$46,584$45,655$92,239
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie HudsonExecutive DirectorFT$135,148$12,258$147,406

Board Members and Trustees

NameTitle
Michael MitchelsonPresident
Tyson BranyanVice-president
Ben LittleDirector
Christine PappasDirector
Donna PewoDirector
Eric DavisDirector
Hershal GorhamDirector
Julie RorieDirector
M Alexander PearlDirector
Marsha LenaDirector
Melanie AndrewsDirector
O Joseph WilliamsDirector
Toby RoblesDirector
Kymberly CravattSecretary
Kyle DeanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,937,568
Program Service Revenue
$498,775
Investment Income
$2,808
Other Revenue
$0
All Other Contributions
$579
Change in Net Assets
$-42,858

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,439,151
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,439,151
Total Revenue per Form 990
$2,439,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,670,221
Other Expenses$811,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,201,791$458-$1,202,249
Other Employee Benefits$231,448$62-$231,510
Travel$150,271--$150,271
Occupancy$148,393--$148,393
Current Officers, Directors, Trustees, and Key Employees$147,406--$147,406
Fees for Services Other$98,107--$98,107
Payroll Taxes$89,022$34-$89,056
Office Expenses$69,719$12,040-$81,759
Information Technology$78,666--$78,666
Fees for Services Accounting$60,300--$60,300
All Other Expenses$20,421$16,611-$37,032
Depreciation Depletion-$24,654-$24,654
Insurance$16,079--$16,079
Other Expenses$15,350$84-$15,350
Total Functional Expenses$2,428,066$53,943$0$2,482,009

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,482,009
Total Expenses per Audited Statements$2,482,009
Total Expenses per Form 990$2,482,009
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$517,600
Refundable Advances$243,059
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“A draft of the return is provided to the board for review and approval prior to filing.”

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

“The organization monitors and enforces compliance with the conflict of interest policy on a regular and consistent basis.”

Form 990, Part VI, Section B, Line 15

“The compensation for the executive director is subject to review and approval by the board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Oklahoma Indian Legal Services Inc
EIN
73-1142462
Phone
4059436457
Address
4200 PERIMETER CENTER DRIVE, OKLAHOMA CITY, OK 73112

Signing Officer

Name
Steve Aiello
Title
Executive Director
Phone
4059436457
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Hudson
Formed
1984
Legal Domicile
Ok
Voting Board Members
15
Independent Board Members
15
Employees
31
Volunteers
15

Preparer

Firm
Hogantaylor Llp
Address
1225 N BROADWAY AVENUE SUITE 200, OKLAHOMA CITY, OK 73103
Preparer
Ashley M Fogle
Phone
4058482020
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

“The organization maintained $12,537 and $20,284 at december 31, 2024 and 2023, respectively, in funds received on behalf of clients. The organization has the fiduciary responsibility for the administration of the bank accounts and the distribution of funds on behalf of the clients.”

Raw XML AppendixShowing 400 of 483 raw XML fields

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

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OKLAHOMA INDIAN LEGAL SERVICES IS DEDICATED TO REPRESENTATION WHERE FEDERAL INDIAN, TRIBAL AND TREATY LAW ARISE. OILS IS A NONPROFIT CORPORATION PRIMARILY FUNDED BY THE LEGAL SERVICES CORPORATION (LSC). ESTABLISEHD IN 1981, ITS PURPOSE IS TO PROVIDE LEGAL SERVICE TO LOW-INCOME NATIVE AMERICANS LIVING IN OKLAHOMA. OILS ATTORNEYS PROVIDE REPRESENTATION WITH INDIAN LAND ISSUES, THE INDIAN CHILD WELFARE ACT AND TRIBAL COURT CIVIL AND CRIMINAL REPRESENTATION. OILS PROVIDES LEGAL SERVICES STATEWIDE TO ONE OF THE LARGEST NATIVE AMERICAN POPULATIONS IN THE UNITED STATES. THE ORGANIZATION IS GOVERNED BY A FIFTEEN MEMBER BOARD OF DIRECTORS, WHO OVERSEE POLICY DECISIONS.
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IRS990/Desc0WITH LEGAL SERVICES CORPORATION FUNDING, OILS ATTORNEYS PROVIDE FREE AND QUALITY LEGAL SERVICES TO LOW-INCOME OKLAHOMA TRIBAL MEMBERS. OUR ATTORNEYS ARE EXPERTS IN FEDERAL INDIAN LAW AND IN THE COURTS OF THE INDIAN NATIONS OF OKLAHOMA. OILS HELPS TRIBAL ELDERS NAVIGATE COMPLICATED INDIAN LAND PROBLEMS. WE ALSO PREPARE END OF LIFE DOCUMENTS FOR THE ELDERS. OILS KEEPS TRIBAL FAMILIES TOGETHER BY ENSURING COMPLIANCE WITH FEDERAL LAWS MEANT TO PROTECT THEM. OILS EDUCATES TRIBAL MEMBERS ABOUT THEIR CIVIL RIGHTS INCLUDING WEARING INDIGENOUS REGALIA AT GRADUATION, ASKING LAW ENFORCEMENT TO INVESTIGATE MISSING AND MURDERED INDIAN WOMEN, AND INFORMING OFFICIALS ABOUT EXPERIENCES WITH FEDERALLY RUN INDIAN BOARDING SCHOOLS.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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/TitleTxt15EXECUTIVE DIRECTOR
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IRS990/MissionDesc0OKLAHOMA INDIAN LEGAL SERVICES IS DEDICATED TO REPRESENTATION WHERE FEDERAL INDIAN, TRIBAL AND TREATY LAW ARISE. OILS IS A NONPROFIT CORPORATION PRIMARILY FUNDED BY THE LEGAL SERVICES CORPORATION (LSC). ESTABLISEHD IN 1981, ITS PURPOSE IS TO PROVIDE LEGAL SERVICE TO LOW-INCOME NATIVE AMERICANS LIVING IN OKLAHOMA. OILS ATTORNEYS PROVIDE REPRESENTATION WITH INDIAN LAND ISSUES, THE INDIAN CHILD WELFARE ACT AND TRIBAL COURT CIVIL AND CRIMINAL REPRESENTATION. OILS PROVIDES LEGAL SERVICES STATEWIDE TO ONE OF THE LARGEST NATIVE AMERICAN POPULATIONS IN THE UNITED STATES. THE ORGANIZATION IS GOVERNED BY A FIFTEEN MEMBER BOARD OF DIRECTORS, WHO OVERSEE POLICY DECISIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
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IRS990/OtherExpensesGrp/Desc1DUES AND FEES
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
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IRS990/PrincipalOfficerNm0STEPHANIE HUDSON
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IRS990/ProgSrvcAccomActy2Grp/Desc0WITH OTHER FUNDING, OILS REPRESENTS NATIVE AMERICANS IN TRIBAL COURTS WITH ADOPTIONS, GUARDIANSHIPS, AND GUARDIAN AD LITEM APPOINTMENTS. OILS ASSISTS TRIBAL MEMBERS WITH EXPUNGEMENT OF CRIMINAL RECORDS, WHICH ARE BARRIERS TO TRIBAL EMPLOYMENT AND TRIBAL HOUSING. OILS ATTORNEYS UNDERSTAND HOW TO REPRESENT INDIGENT TRIBAL MEMBERS WITH CRIMINAL CHARGES IN TRIBAL COURT, CONSIDERING RECENT SUPREME COURT RULINGS THAT HAVE CAUSED CHANGES IN JURISDICTION.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
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IRS990ScheduleD/RevenueSubtotalAmt02439151
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAINTAINED $12,537 AND $20,284 AT DECEMBER 31, 2024 AND 2023, RESPECTIVELY, IN FUNDS RECEIVED ON BEHALF OF CLIENTS. THE ORGANIZATION HAS THE FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION OF THE BANK ACCOUNTS AND THE DISTRIBUTION OF FUNDS ON BEHALF OF THE CLIENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
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IRS990ScheduleD/TotalExpensesPerForm990Amt02482009
IRS990ScheduleD/TotalLiabilityAmt0760659
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE RETURN IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON A REGULAR AND CONSISTENT BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19

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