Civic Intelligence

Oklahoma Guardian Ad Litem Institute

EIN 81-2175628 • 501(c)3 • Edmond, OK

Profile

Our primary mission is to provide free legal representation in family courts to children from low income families so that they have a voice in the courtroom about their past, present and future. Our secondary mission is to provide education, training and resources to other court advocates and experts in ways that they can help children in family courts.

1701 Signal Ridge Drive Suite 110Edmond, OK 73013

www.okgalinstitute.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

8.8%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-20%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$319,869

Up $25,955 (+8.8%) from 2023

Liabilities

Down

$2,893

Down $1,940 (-40%) from 2023

Net Assets

Up

$316,976

Up $27,895 (+9.6%) from 2023

Revenue

Down

$202,153

Down $50,502 (-20%) from 2023

Expenses

Up

$174,258

Up $20,502 (+13%) from 2023

Net Income

Down

$27,895

Down $71,004 (-72%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2016: $35,421Liabilities 2016: $950Net Assets 2016: $34,4712016Assets 2017: $26,227Liabilities 2017: $11,661Net Assets 2017: $14,5662017Assets 2018: $56,976Liabilities 2018: $4,985Net Assets 2018: $51,9912018Assets 2019: $64,508Liabilities 2019: $8,514Net Assets 2019: $55,9942019Assets 2020: $122,851Liabilities 2020: $31,949Net Assets 2020: $90,9022020Assets 2021: $164,115Liabilities 2021: $23,192Net Assets 2021: $140,9232021Assets 2022: $196,017Liabilities 2022: $5,835Net Assets 2022: $190,1822022Assets 2023: $293,914Liabilities 2023: $4,833Net Assets 2023: $289,0812023Assets 2024: $319,869Liabilities 2024: $2,893Net Assets 2024: $316,9762024

Highlighted filing

2024

Assets$319,869
Liabilities$2,893
Net Assets$316,976

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $52,608Expenses 2016: $18,137Net Income 2016: $34,4712016Revenue 2017: $82,639Expenses 2017: $102,544Net Income 2017: -$19,9052017Revenue 2018: $213,574Expenses 2018: $175,853Net Income 2018: $37,7212018Revenue 2019: $185,040Expenses 2019: $181,037Net Income 2019: $4,0032019Revenue 2020: $218,646Expenses 2020: $183,738Net Income 2020: $34,9082020Revenue 2021: $216,815Expenses 2021: $166,794Net Income 2021: $50,0212021Revenue 2022: $183,507Expenses 2022: $134,248Net Income 2022: $49,2592022Revenue 2023: $252,655Expenses 2023: $153,756Net Income 2023: $98,8992023Revenue 2024: $202,153Expenses 2024: $174,258Net Income 2024: $27,8952024

Highlighted filing

2024

Revenue$202,153
Expenses$174,258
Net Income$27,895

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 29, 2025
Return Version
2024v5.0
Gross Receipts
$202,153
Mission and Program Overview

Mission

Our primary mission is to provide free legal representation in family courts to children from low income families so that they have a voice in the courtroom about their past, present and future. Our secondary mission is to provide education, training and resources to other court advocates and experts in ways that they can help children in family courts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$289,451$316,628▲ $27,177
Land, Buildings, and Equipment, Net$4,463$3,241▼ $1,222
Total Assets$293,914$319,869▲ $25,955
Liabilities
Other Liabilities$4,833$2,893▼ $1,940
Total Liabilities$4,833$2,893▼ $1,940
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$289,081$316,976▲ $27,895
Total Net Assets Fund Balance$289,081$316,976▲ $27,895
Total Liabilities and Net Assets / Fund Balance$293,914$319,869▲ $25,955

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,241$3,807-
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$176,814
Program Service Revenue
$21,500
Investment Income
$0
Other Revenue
$3,839
All Other Contributions
$1,877
Change in Net Assets
$27,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$139,196
Other Expenses$35,062
Total Fundraising Expense$1,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,463$1,432$716$71,611
Current Officers, Directors, Trustees, and Key Employees$55,962$1,154$577$57,693
Occupancy$13,194$272$136$13,602
Payroll Taxes$9,595$198$99$9,892
Fees for Services Accounting-$3,120-$3,120
Insurance$2,500$52$26$2,578
Information Technology$2,047$42$21$2,110
Office Expenses$1,703$35$18$1,756
Depreciation Depletion-$1,222-$1,222
All Other Expenses$1,096$5$20$1,121
Other Expenses$850$25$12$850
Advertising$824--$824
Conferences and Meetings$70--$70
Total Functional Expenses$165,076$7,557$1,625$174,258
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,619
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Brown MaxFmr Board MmbrOffice Rental SpaceNo$6,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Payables$2,893
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

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

The annual form 990 is prepared by an independent accountant. A copy of the completed return is provided to the organization board for review prior to filing the return. Approval by the board is obtained prior to filing the return.

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

All board members are covered under the written conflict of interest policy. Conflicts of interest are defined as an interest, direct or indirect, with any persons or firms involved with the organization. Transactions with parties with whom a conflicting interest may exist will only be undertaken if the conflicting interest is fully disclosed, the person with the conflict of interest is excluded from the discussion and approval of such transaction, a competitive bid or comparable valuation exists, and the board has determined that the transaction is in the best interest of the organization. All officers, directors and trustees, and board members are required to disclose in writing, on a periodic basis, any known relationship, financial interest, or business affiliation that the individual or a member of their family may have that could result in a conflict of interest.

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

Each year the organization board reviews annual performance of executive director. Any bonuses, benefits or compensation adjustments are discussed and approved by the organization board. Compensation comparison data is reviewed and documented in board meeting minutes.

Form 990, Page 6, Part VI, Line 19

A portion of the organizations governing documents are made available to the public on the organization website. Select documents not otherwise disclosed are made available upon request.

Filing and Contact Details

Filer

Filer Name
Oklahoma Guardian Ad Litem
EIN
81-2175628
Phone
4058885449
Address
1701 SIGNAL RIDGE DRIVE SUITE 110, EDMOND, OK 73013

Signing Officer

Name
Marissa Osenbaugh
Title
Executive Director
Phone
4058885449
Signed
2025-05-29

Organization Details

Principal Officer
Marissa Osenbaugh
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
25

Preparer

Firm
Steven M Phelan CPA Pllc
Address
PO BOX 1197, MUSTANG, OK 73064-1197
Preparer
Steven M Phelan
Phone
4056331694
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our primary mission is to provide free legal representation in family courts to children from low income families so that they have a voice in the courtroom about their past, present and future. Our secondary mission is to provide education, training and resources to other court advocates and experts in ways that they can help children in family courts.

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IRS990/ProgSrvcAccomActy2Grp/Desc0TRAINING & EDUCATION - WE OFFER TRAINING AND CONTINUING LEGAL EDUCATION COURSES FOR ALL GUARDIANS AD LITEM AND COURT EXPERTS IN OKLAHOMA. WE ALSO OFFER EXTENSIVE COURSES ON DOMESTIC VIOLENCE AWARENESS AND EDUCATION TO HELP ALL COURT EXPERTS MEET THE LEGAL REQUIREMENT FOR THIS TRAINING.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FMR BOARD MMBR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0OFFICE RENTAL SPACE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR PRIMARY MISSION IS TO PROVIDE FREE LEGAL REPRESENTATION IN FAMILY COURTS TO CHILDREN FROM LOW INCOME FAMILIES SO THAT THEY HAVE A VOICE IN THE COURTROOM ABOUT THEIR PAST, PRESENT AND FUTURE. OUR SECONDARY MISSION IS TO PROVIDE EDUCATION, TRAINING AND RESOURCES TO OTHER COURT ADVOCATES AND EXPERTS IN WAYS THAT THEY CAN HELP CHILDREN IN FAMILY COURTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ANNUAL FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. A COPY OF THE COMPLETED RETURN IS PROVIDED TO THE ORGANIZATION BOARD FOR REVIEW PRIOR TO FILING THE RETURN. APPROVAL BY THE BOARD IS OBTAINED PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE COVERED UNDER THE WRITTEN CONFLICT OF INTEREST POLICY. CONFLICTS OF INTEREST ARE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS OR FIRMS INVOLVED WITH THE ORGANIZATION. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST MAY EXIST WILL ONLY BE UNDERTAKEN IF THE CONFLICTING INTEREST IS FULLY DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS, AND THE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. ALL OFFICERS, DIRECTORS AND TRUSTEES, AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE IN WRITING, ON A PERIODIC BASIS, ANY KNOWN RELATIONSHIP, FINANCIAL INTEREST, OR BUSINESS AFFILIATION THAT THE INDIVIDUAL OR A MEMBER OF THEIR FAMILY MAY HAVE THAT COULD RESULT IN A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR THE ORGANIZATION BOARD REVIEWS ANNUAL PERFORMANCE OF EXECUTIVE DIRECTOR. ANY BONUSES, BENEFITS OR COMPENSATION ADJUSTMENTS ARE DISCUSSED AND APPROVED BY THE ORGANIZATION BOARD. COMPENSATION COMPARISON DATA IS REVIEWED AND DOCUMENTED IN BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A PORTION OF THE ORGANIZATIONS GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION WEBSITE. SELECT DOCUMENTS NOT OTHERWISE DISCLOSED ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARISSA OSENBAUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04058885449
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OKLAHOMA GUARDIAN AD LITEM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INSTITUTE
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ReturnHeader/Filer/EIN0812175628
ReturnHeader/Filer/PhoneNum04058885449

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