Civic Intelligence

Oklahoma State School Boards Association Inc.

990 • Fiscal year 2020 • EIN 73-6636480

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 09, 2021

Organization ProfileWWW.OSSBA.ORG

View Organization Page

2801 N Lincoln Boulevard No 125Oklahoma City, OK 73105

(405) 528-3571

Siviq Scores

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

Liabilities / Assets

80th percentile

0.60x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

1.58x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

46th percentile

2.9%

Higher net margin than 46% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

88th percentile

$293,376

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

50th percentile

6.2%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-15%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$8,557,223

Up $498,150 (+6.2%) from 2019

Net Assets

Down

$3,431,053

Down $755,184 (-18%) from 2019

Liabilities

Up

$5,126,170

Up $1,253,334 (+32%) from 2019

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin46th percentile

Revenue

Down

$3,251,222

Down $580,445 (-15%) from 2019

Expenses

Down

$3,155,394

Down $517,221 (-14%) from 2019

Net Income

Down

$95,828

Down $63,224 (-40%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$10M$5.0M$0Assets 2011: $3,098,566Liabilities 2011: $246,000Net Assets 2011: $2,852,5662011Assets 2012: $3,292,969Liabilities 2012: $167,430Net Assets 2012: $3,125,5392012Assets 2013: $3,590,498Liabilities 2013: $114,253Net Assets 2013: $3,476,2452013Assets 2014: $3,852,937Liabilities 2014: $214,905Net Assets 2014: $3,638,0322014Assets 2015: $7,099,865Liabilities 2015: $3,430,563Net Assets 2015: $3,669,3022015Assets 2016: $6,945,283Liabilities 2016: $3,265,716Net Assets 2016: $3,679,5672016Assets 2017: $7,528,078Liabilities 2017: $3,601,173Net Assets 2017: $3,926,9052017Assets 2018: $7,756,774Liabilities 2018: $3,738,592Net Assets 2018: $4,018,1822018Assets 2019: $8,059,073Liabilities 2019: $3,872,836Net Assets 2019: $4,186,2372019Assets 2020: $8,557,223Liabilities 2020: $5,126,170Net Assets 2020: $3,431,0532020Assets 2021: $8,712,245Liabilities 2021: $4,960,393Net Assets 2021: $3,751,8522021Assets 2022: $7,917,828Liabilities 2022: $4,457,541Net Assets 2022: $3,460,2872022Assets 2023: $8,762,067Liabilities 2023: $5,300,426Net Assets 2023: $3,461,6412023Assets 2024: $9,226,407Liabilities 2024: $5,630,231Net Assets 2024: $3,596,1762024

Highlighted filing

2020

Assets$8,557,223
Liabilities$5,126,170
Net Assets$3,431,053
Open 2020 Filing

Operations Trend

Revenue Growth23rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,856,292Expenses 2011: $1,781,452Net Income 2011: $74,8402011Revenue 2012: $2,270,479Expenses 2012: $1,957,673Net Income 2012: $312,8062012Revenue 2013: $2,498,412Expenses 2013: $2,163,252Net Income 2013: $335,1602013Revenue 2014: $2,849,159Expenses 2014: $2,670,688Net Income 2014: $178,4712014Revenue 2015: $3,058,845Expenses 2015: $3,000,346Net Income 2015: $58,4992015Revenue 2016: $3,089,653Expenses 2016: $3,099,079Net Income 2016: -$9,4262016Revenue 2017: $3,565,136Expenses 2017: $3,303,592Net Income 2017: $261,5442017Revenue 2018: $3,602,168Expenses 2018: $3,485,114Net Income 2018: $117,0542018Revenue 2019: $3,831,667Expenses 2019: $3,672,615Net Income 2019: $159,0522019Revenue 2020: $3,251,222Expenses 2020: $3,155,394Net Income 2020: $95,8282020Revenue 2021: $4,715,194Expenses 2021: $4,348,066Net Income 2021: $367,1282021Revenue 2022: $4,793,117Expenses 2022: $4,902,280Net Income 2022: -$109,1632022Revenue 2023: $4,973,205Expenses 2023: $5,007,474Net Income 2023: -$34,2692023Revenue 2024: $5,410,950Expenses 2024: $5,330,103Net Income 2024: $80,8472024

Highlighted filing

2020

Revenue$3,251,222
Expenses$3,155,394
Net Income$95,828
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 9, 2021
Return Version
2020v4.1
Gross Receipts
$3,381,224
Mission and Program Overview

Mission

The oklahoma state school boards association offers services that support, safeguard and advocate for boards of education in order to improve public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,391,546$2,324,740▼ $66,806
Land, Buildings, and Equipment, Net$1,104,139$1,178,314▲ $74,175
Accounts Receivable$436,745$487,988▲ $51,243
Cash and Non-Interest-Bearing Accounts$404,083$417,211▲ $13,128
Investments in Publicly Traded Securities$208,648$162,952▼ $45,696
Prepaid Expenses and Deferred Charges$31,830$21,648▼ $10,182
Total Assets$8,059,073$8,557,223▲ $498,150
Other Assets Total$3,482,082$3,964,370▲ $482,288
Liabilities
Escrow Account Liability$3,478,952$3,962,884▲ $483,932
Deferred Revenue$24,734$990,662▲ $965,928
Accounts Payable and Accrued Expenses$369,150$172,624▼ $196,526
Total Liabilities$3,872,836$5,126,170▲ $1,253,334
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,186,237$3,431,053▼ $755,184
Total Net Assets Fund Balance$4,186,237$3,431,053▼ $755,184
Total Liabilities and Net Assets / Fund Balance$8,059,073$8,557,223▲ $498,150

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$760,844$1,941,070$2,701,914
Equipment$93,094$362,019$455,113
Land$324,376-$324,376
Other Land Buildings$0$43,284$43,284
Other Assets Org$3,962,884--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn HimeExecutive DirectorFT$192,114$101,262$293,376
Martha StewartChief Financial OfficerFT$100,028$24,004$124,032

Board Members and Trustees

NameTitle
Ed TilleryImmediate Past President
Mike RayPresident
Scott AbbottPresident Elect
Cheryl LaneFirst Vice President
Joe Don LooneySecond Vice President
ANDRE' COLEMANDirector
Brenda BarneyDirector
Brent BolenDirector
Darrell WardDirector
Don TiceDirector
Dr Dorrie Jordan-parrottDirector
Dr Floyd Simon JrDirector
Dustin TackettDirector
Frances PercivalDirector
Glen CosperDirector
Jackie MccomasDirector
James SmithDirector
Jared TurnerDirector
John D TuttleDirector
Judy ThroopDirector
Mark MannDirector
Melissa AbdoDirector
Mike MathisDirector
Mike MullinsDirector
Patty NeuwirthDirector
Rick a GowinDirector
Rodney SchiltDirector
Roger EdenboroughDirector
Roy JusticeDirector
Ruth Ann FateDirector
Terry GrahamDirector
Wesley CrainDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$308,500
Program Service Revenue
$2,957,819
Investment Income
$35,144
Other Revenue
$-50,241
Change in Net Assets
$95,828

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,251,222
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$86,635
Total Revenue per Audited Statements
$3,337,857
Total Revenue per Form 990
$3,251,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,373,504
Other Expenses$781,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,234,519$179,265-$1,413,784
Current Officers, Directors, Trustees, and Key Employees$364,482$52,926-$417,408
Pension Plan Contributions$186,505$27,082-$213,587
Other Employee Benefits$169,700$24,642-$194,342
Office Expenses$20,949$121,031-$141,980
Payroll Taxes$117,344$17,039-$134,383
Fees for Services Other$133,218$969-$134,187
Information Technology$95,275$14,853-$110,128
Travel$30,951$40,854-$71,805
Occupancy-$61,444-$61,444
Conferences and Meetings$33,387$14,486-$47,873
Depreciation Depletion-$30,581-$30,581
Fees for Services Accounting-$18,550-$18,550
All Other Expenses$1,713$4,180-$5,893
Insurance$445$3,249-$3,694
Other Expenses$735$2,600-$2,600
Advertising-$133-$133
Total Functional Expenses$2,394,603$760,791$0$3,155,394

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,285,396
Expenses per Audited Statements$3,155,394
Total Expenses per Form 990$3,155,394
Expenses Not Reported on Form 990$130,002
Expenses Not Reported on Financial Statements$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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 6

“The school board association has members.”

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

“The membership elects the officers and executive committee.”

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

“Certain decisions, including changes to the organizations's bylaws are subject to approval of the membership.”

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

“The cfo reviews the 990 before it is filed, and an electronic copy is provided to the board of directors prior to filing.”

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

“If a situation occurs where there is a conflict of interest, it receives immediate attention from the board of directors.”

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

“An annual review and evaluation of the executive director is done by the board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Oklahoma State School Board
EIN
73-6636480
Phone
4055283571
Address
2801 N LINCOLN BOULEVARD NO 125, OKLAHOMA CITY, OK 73105

Signing Officer

Name
Shawn Hime
Title
Executive Director
Phone
4055283571
Signed
2021-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Hime
Formed
1944
Legal Domicile
Ok
Voting Board Members
32
Independent Board Members
32
Employees
23
Volunteers
32

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:

“Ossba provides program endorsement and management and administrative services to oklahoma public schools unemployment compensation account (opsuca). Opsuca was created by ossba and the cooperative council for oklahoma school administration to offer management assistance to those school districts which have elected to reimburse the state for unemployment compensation claims paid. In 2015, all bank accounts held by opsuca were closed and funds were transferred to newly established ossba bank accounts to be held for use by this program. Assets represent deposits made by member schools in their respective accounts and, as such, are not net assets of opsuca. Members are charged for the cost of account management and credited for investment income earned on deposits. The assets of the program and the corresponding liability due to member schools are presented on the statements of financial position of ossba. The activity in these accounts is excluded from the statements of activities and cash flows.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 130,002.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 130,002.”

Raw XML AppendixShowing 400 of 722 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.

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IRS990/Desc0PROVIDE TRAINING FOR NEW SCHOOL BOARD MEMBERS, PROVIDE LEGAL AND TECHNICAL INFORMATION, AID IN SECURING SCHOOL PERSONNEL, ADMINISTER PROGRAMS FOR THE BENEFIT OF THE PUBLIC SCHOOL SYSTEM.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt310
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST PRESIDENT
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/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33CHIEF FINANCIAL OFFICER
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IRS990/MissionDesc0THE OKLAHOMA STATE SCHOOL BOARDS ASSOCIATION OFFERS SERVICES THAT SUPPORT, SAFEGUARD AND ADVOCATE FOR BOARDS OF EDUCATION IN ORDER TO IMPROVE PUBLIC EDUCATION.
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,557,223
Liabilities
$5,126,170
Net assets
$3,431,053
Revenue
$3,251,222
Expenses
$3,155,394
Net income
$95,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.23$5.63$3.60$5.41$5.33$0.08
2023Detailed filing. Detailed filing data is available for this year.$8.76$5.30$3.46$4.97$5.01$0.03
2022Detailed filing. Detailed filing data is available for this year.$7.92$4.46$3.46$4.79$4.90$0.11
2021Detailed filing. Detailed filing data is available for this year.$8.71$4.96$3.75$4.72$4.35$0.37
2020Detailed filing. Detailed filing data is available for this year.$8.56$5.13$3.43$3.25$3.16$0.10
2019Detailed filing. Detailed filing data is available for this year.$8.06$3.87$4.19$3.83$3.67$0.16
2018Detailed filing. Detailed filing data is available for this year.$7.76$3.74$4.02$3.60$3.49$0.12
2017Detailed filing. Detailed filing data is available for this year.$7.53$3.60$3.93$3.57$3.30$0.26
2016Detailed filing. Detailed filing data is available for this year.$6.95$3.27$3.68$3.09$3.10$0.01
2015Detailed filing. Detailed filing data is available for this year.$7.10$3.43$3.67$3.06$3.00$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.85$0.21$3.64$2.85$2.67$0.18
2013Summary only. Only limited summary data is available for this year.$3.59$0.11$3.48$2.50$2.16$0.34
2012Summary only. Only limited summary data is available for this year.$3.29$0.17$3.13$2.27$1.96$0.31
2011Summary only. Only limited summary data is available for this year.$3.10$0.25$2.85$1.86$1.78$0.07