Oklahoma Library Association

Nonprofit profile at a glance

EIN
736104044
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Clinton, OK, USA
Phone
5803230974
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$321,072
Expenses
$202,571
Assets
$840,463
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • GAIL OEHLER (PRESIDENT)
  • DANA BELCHER (IMMEDIATE PAST PRESIDENT)
  • MICHAEL HULL (PRESIDENT ELECT)

People named in this filing

  • GAIL OEHLER (PRESIDENT)
  • MOLLY DETTMANN (SECRETARY)
  • TIM MILLER (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Strengthen the quality of libraries, library services, and librarianship in Oklahoma

What it reported doing in 2024

Continuing education for members, annual conference, leadership conference, workshops, committees, scholarships

Operating model

Revenue model
Earned-program. 64% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.8%; rating input score 43
  • Program expense ratio: 71.2%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 4.15; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 42.8% of revenue deployed · 71.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $144K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.