Osta Foundation Inc

Nonprofit profile at a glance

EIN
201728670
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Yukon, OK, USA
Phone
4055195192
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$90,334
Expenses
$90,913
Assets
$742,364
Liabilities
$0

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

Leadership & pay

31 people listed

Executive titles in this filing

  • KEITH BARENBERG (PRESIDENT)
  • RANDY COX (1ST VICE PRESIDENT)
  • TREVOR FLANAGAN (2ND VICE PRESIDENT)

People named in this filing

  • KEITH BARENBERG (PRESIDENT)
  • RANDY COX (1ST VICE PRESIDENT)
  • TREVOR FLANAGAN (2ND VICE PRESIDENT)

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

Charity to the public from the ok state troopers assoc.

What it reported doing in 2024

The foundation awards scholarships annually to students who are dependents of active members of the osta. Additionally, the foundation awards scholarships to student children and widows of Oklahoma highway patrol troopers who are killed in the line of duty.

Operating model

Revenue model
Affiliate-supported. 76% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.8%; rating input score 92
  • Program expense ratio: 88.5%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.5%; rating input score 85; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 8.17; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 91.8% of revenue deployed · 88.5% of spending went to programs
  • Governance: 26 of 26 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $81K in reported program spending
  • Leadership: top reported pay $0 · 31 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.