Civic Intelligence

Oklahoma State School Boards Association Inc.

990 • Fiscal year 2022 • EIN 73-6636480

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 31, 2023

Organization ProfileWWW.OSSBA.ORG

View Organization Page

2801 N Lincoln Boulevard 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

83rd percentile

0.56x

Higher debt load relative to assets than 83% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.93x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

27th percentile

-2.3%

Higher net margin than 27% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

90th percentile

$327,165

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

21st percentile

-9.1%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

44th percentile

1.7%

Faster revenue growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$7,917,828

Down $794,417 (-9.1%) from 2021

Net Assets

Down

$3,460,287

Down $291,565 (-7.8%) from 2021

Liabilities

Down

$4,457,541

Down $502,852 (-10%) from 2021

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin27th percentile

Revenue

Up

$4,793,117

Up $77,923 (+1.7%) from 2021

Expenses

Up

$4,902,280

Up $554,214 (+13%) from 2021

Net Income

Down

-$109,163

Down $476,291 (-130%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth21st 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

2022

Assets$7,917,828
Liabilities$4,457,541
Net Assets$3,460,287
Open 2022 Filing

Operations Trend

Revenue Growth44th 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

2022

Revenue$4,793,117
Expenses$4,902,280
Net Income-$109,163
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$4,880,642
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$1,626,289$1,693,717▲ $67,428
Land, Buildings, and Equipment, Net$1,285,175$1,184,000▼ $101,175
Investments in Publicly Traded Securities$532,243$998,151▲ $465,908
Accounts Receivable$448,592$390,968▼ $57,624
Cash and Non-Interest-Bearing Accounts$1,176,875$327,151▼ $849,724
Investments Other Securities$117,000$117,000→ $0
Prepaid Expenses and Deferred Charges$48,599$39,990▼ $8,609
Total Assets$8,712,245$7,917,828▼ $794,417
Other Assets Total$3,477,472$3,166,851▼ $310,621
Liabilities
Escrow Account Liability$3,468,158$3,093,904▼ $374,254
Deferred Revenue$1,014,397$1,070,988▲ $56,591
Accounts Payable and Accrued Expenses$477,838$225,621▼ $252,217
Other Liabilities$0$67,028▲ $67,028
Total Liabilities$4,960,393$4,457,541▼ $502,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,751,852$3,460,287▼ $291,565
Total Net Assets Fund Balance$3,751,852$3,460,287▼ $291,565
Total Liabilities and Net Assets / Fund Balance$8,712,245$7,917,828▼ $794,417

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$768,198$2,029,466$2,797,664
Equipment$68,667$457,985$526,652
Land$324,376-$324,376
Other Land Buildings$22,759$12,802$35,561
Other Assets Org$67,028--
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn HimeExecutive DirectorFT$263,837$63,328$327,165
Joe SianoAssociate Deputy DirectorFT$124,232$31,658$155,890
Julie MillerDeputy Executive DirectorFT$119,765$35,749$155,514
Brandon CareyAttorneyFT$122,096$27,485$149,581
Martha StewartChief Financial OfficerFT$112,410$25,945$138,355
Christine WatsonCommunications DirectorFT$108,239$23,988$132,227
Kimberlee BishopAttorneyFT$105,455$23,738$129,193

Board Members and Trustees

NameTitle
W Scott AbbottImmediate Past President
Cheryl LanePresident
Joe Don LooneyPresident Elect
Rick a GowinFirst Vice President
Melissa AbdoSecond Vice President
Beverly FeltonDirector
Brenda BarneyDirector
Brent BolenDirector
Darrell WardDirector
Don TiceDirector
Dr Dorrie Jordan-parrottDirector
Dr Floyd Simon JrDirector
Dustin TackettDirector
Fred SordahlDirector
Glen CosperDirector
James CollinsDirector
James SmithDirector
Jared TurnerDirector
John CroisantDirector
John D TuttleDirector
Judy ThroopDirector
Mark MannDirector
Marques ThomasDirector
Mike MathisDirector
Mike MullinsDirector
Mike RayDirector
Patty NeuwirthDirector
Ricky Tl HuntDirector
Roy JusticeDirector
Suzanne CannonDirector
Terry GrahamDirector
Wesley CrainDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,655,559
Investment Income
$91,945
Other Revenue
$45,613
Change in Net Assets
$-109,163

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,793,117
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-140,697
Total Revenue per Audited Statements
$4,652,420
Total Revenue per Form 990
$4,793,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,883,082
Other Expenses$2,019,198
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,449,550$315,967-$1,765,517
Current Officers, Directors, Trustees, and Key Employees$382,208$83,312-$465,520
Conferences and Meetings$384,214$55,125-$439,339
Travel$195,714$129,961-$325,675
Pension Plan Contributions$231,906$50,548-$282,454
Fees for Services Other$261,900--$261,900
Other Employee Benefits$168,831$36,800-$205,631
Information Technology$170,465$24,493-$194,958
Office Expenses$38,577$144,563-$183,140
Payroll Taxes$134,618$29,342-$163,960
Occupancy-$107,091-$107,091
Depreciation Depletion-$96,529-$96,529
All Other Expenses$1,007$31,678-$32,685
Fees for Services Accounting$4,000$26,550-$30,550
Insurance$1,008$2,861-$3,869
Other Expenses$510$2,600-$2,600
Total Functional Expenses$3,619,225$1,283,055$0$4,902,280

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,943,985
Expenses per Audited Statements$4,902,280
Total Expenses per Form 990$4,902,280
Expenses Not Reported on Form 990$41,705
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$67,028
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 125, OKLAHOMA CITY, OK 73105

Signing Officer

Name
Shawn Hime
Title
Executive Director
Phone
4055283571
Signed
2023-10-31
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
26
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 41,705.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 41,705.”

Raw XML AppendixShowing 400 of 794 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/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt34DEPUTY EXECUTIVE DIRECTOR
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,917,828
Liabilities
$4,457,541
Net assets
$3,460,287
Revenue
$4,793,117
Expenses
$4,902,280
Net income
-$109,163
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $5M-$10M nonprofits