Civic Intelligence

Oklahoma State School Boards Association Inc.

990 • Fiscal year 2023 • EIN 73-6636480

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 30, 2024

Organization ProfileWWW.OSSBA.ORG

View Organization Page

2801 N Lincoln BoulevardOklahoma City, OK 73105

(405) 528-3571

Siviq Scores

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

Liabilities / Assets

84th percentile

0.60x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

1.07x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

36th percentile

-0.7%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

91st percentile

$336,794

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

3.8%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$8,762,067

Up $844,239 (+11%) from 2022

Net Assets

Up

$3,461,641

Up $1,354 (+0.0%) from 2022

Liabilities

Up

$5,300,426

Up $842,885 (+19%) from 2022

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin36th percentile

Revenue

Up

$4,973,205

Up $180,088 (+3.8%) from 2022

Expenses

Up

$5,007,474

Up $105,194 (+2.1%) from 2022

Net Income

Up

-$34,269

Up $74,894 (+69%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth63rd 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

2023

Assets$8,762,067
Liabilities$5,300,426
Net Assets$3,461,641
Open 2023 Filing

Operations Trend

Revenue Growth45th 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

2023

Revenue$4,973,205
Expenses$5,007,474
Net Income-$34,269
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 30, 2024
Return Version
2023v5.0
Gross Receipts
$5,015,466
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$327,151$1,318,452▲ $991,301
Investments in Publicly Traded Securities$1,115,151$1,284,057▲ $168,906
Land, Buildings, and Equipment, Net$1,184,000$1,126,425▼ $57,575
Savings and Temporary Cash Investments$1,693,717$671,816▼ $1,021,901
Accounts Receivable$390,968$595,317▲ $204,349
Prepaid Expenses and Deferred Charges$39,990$87,083▲ $47,093
Total Assets$7,917,828$8,762,067▲ $844,239
Other Assets Total$3,166,851$3,678,917▲ $512,066
Liabilities
Other Liabilities$3,160,932$3,678,917▲ $517,985
Deferred Revenue$1,070,988$1,130,451▲ $59,463
Accounts Payable and Accrued Expenses$225,621$491,058▲ $265,437
Total Liabilities$4,457,541$5,300,426▲ $842,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,460,287$3,461,641▲ $1,354
Total Net Assets Fund Balance$3,460,287$3,461,641▲ $1,354
Total Liabilities and Net Assets / Fund Balance$7,917,828$8,762,067▲ $844,239

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$738,829$2,058,835$2,797,664
Equipment$46,315$386,056$432,371
Land$324,376-$324,376
Other Land Buildings$16,905$18,656$35,561
Other Assets Org$41,774--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn HimeExecutive DiFT$284,848$51,946$336,794
Shawn HimeExecutive Director-$275,587$61,207$336,794
Julie MillerDeputy Exe DFT$131,481$31,156$162,637
Julie MillerDeputy Exe Director-$125,800$36,837$162,637
Joe SianoAssociate DeFT$134,118$27,768$161,886
Joe SianoAssociate Deputy Director-$129,306$32,580$161,886
Marsha D HerronEmployeeFT$127,267$33,952$161,219
Brandon CareyAttorneyFT$122,906$33,177$156,083
Martha StewartCHIEF FIN'LFT$117,934$25,851$143,785
Christine WatsonCommunicatioFT$117,394$17,041$134,435

Board Members and Trustees

NameTitle
Joe Don LooneyPresident
Rick a GowinPresident El
Beverly FeltonDirector
Brenda BarneyDirector
Brent BolenDirector
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
Scott AbbottDirector
Suzanne CannonDirector
Terry GrahamDirector
Wesley CrainDirector
Darrell Ward2nd Vice Pre
Melissa AbdoFirst Vice P
Cheryl LaneImmediate Pa
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,807,110
Investment Income
$100,012
Other Revenue
$66,083
Change in Net Assets
$-34,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,973,205
Revenue Not Reported on Form 990
$77,884
Total Revenue per Audited Statements
$5,051,089
Total Revenue per Form 990
$4,973,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,001,925
Other Expenses$2,005,549
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,640,439$344,184-$1,984,623
Conferences and Meetings$804,428$43,215-$847,643
Current Officers, Directors, Trustees, and Key Employees$398,881$81,698-$480,579
Travel$149,019$156,343-$305,362
Office Expenses$89,251$164,774-$254,025
Pension Plan Contributions$162,668$33,318-$195,986
Other Employee Benefits$139,137$31,288-$170,425
Payroll Taxes$141,359$28,953-$170,312
Depreciation Depletion-$90,799-$90,799
Fees for Services Other-$29,300-$29,300
All Other Expenses-$16,674-$16,674
Other Expenses$5,716$8,482-$14,198
Total Functional Expenses$3,712,321$1,295,153$0$5,007,474

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,049,735
Expenses per Audited Statements$5,007,474
Total Expenses per Form 990$5,007,474
Expenses Not Reported on Form 990$42,261
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
Net Assets Held for Others$3,637,143
Lease Liability$41,774
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, Page 6, Part VI, Line 6

“The school board association has members.”

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

“The membership elects the officers and executive committee.”

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

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

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

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

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

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

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

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

Form 990, Page 6, Part VI, 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 Boards
EIN
73-6636480
Phone
4055283571
Address
2801 N LINCOLN BOULEVARD, OKLAHOMA CITY, OK 73105

Signing Officer

Name
Shawn Hime
Title
Executive Director
Phone
4055283571
Signed
2024-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Hime
Formed
1944
Legal Domicile
Ok
Voting Board Members
39
Independent Board Members
39
Employees
27
Volunteers
39

Preparer

Firm
Luton & Co Pllc
Address
2615 KELLEY POINTE PKWY, EDMOND, OK 73013
Preparer
David R Brady
Phone
4058487313
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“The board of directors are volunteers for the entity.”

Form 990, Part XI, Line 9

“Rental expenditures 42,261 rental expenditures -42,261”

Financial Statement Notes

Schedule D, Page 2, 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.”

Schedule D, Page 4, Part XI, Line 2D

“Rental expenditures 42,261”

Schedule D, Page 4, Part XII, Line 2D

“Rental expenditures 42,261”

Raw XML AppendixShowing 400 of 745 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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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,762,067
Liabilities
$5,300,426
Net assets
$3,461,641
Revenue
$4,973,205
Expenses
$5,007,474
Net income
-$34,269
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