2024-08-09T14:42:37-05:00 2023-08-31 731185089 ARLEDGE & ASSOCIATES PC 7100 N CLASSEN BLVD STE 200 OKLAHOMA CITY OK 73116 990 2022-09-01 730384310 OKLAHOMA EDUCATION ASSOCIATION OKLA 4055234333 PO BOX 18485 OKLAHOMA CITY OK 731540485 CAROLYN CROWDER EXECUTIVE DIRECTOR 4055234333 2024-07-28 1 1 JENNIFER LINDSTROM P02083973 4053480615 2024-07-28 2022 2024-08-08 14:25:15Z CAROLYN CROWDER PO BOX 18485 OKLAHOMA CITY OK 731540485 8325615 0 X WWW.OKEA.ORG X 1938 OK TO ADVOCATE FOR EDUCATION PROFESSIONALS AND TO UNITE OUR MEMBERS AND THE PEOPLE OF OKLAHOMA TO FULFILL THE PROMISE OF PUBLIC EDUCATION TO PREPARE EVERY STUDENT TO SUCCEED IN A DIVERSE AND INTERDEPENDENT WORLD. 36 33 52 33 19816 0 1799639 6926822 4721527 0 247618 233254 269779 217946 7038563 7378022 0 0 0 0 4233934 4286143 0 0 0 2785368 2996595 7019302 7282738 19261 95284 6976786 8162478 2699880 1618724 4276906 6543754 TO ADVOCATE FOR EDUCATION PROFESSIONALS AND TO UNITE OUR MEMBERS AND THE PEOPLE OF OKLAHOMA TO FULFILL THE PROMISE OF PUBLIC EDUCATION TO PREPARE EVERY STUDENT TO SUCCEED IN A DIVERSE AND INTERDEPENDENT WORLD. 0 0 SUPPORTING EDUCATION PROFESSIONALS IN THE STATE OF OKLAHOMA THROUGH RESEARCH, PROFESSIONAL DEVELOPMENT, LEGAL PROTECTION, AND ADVOCACY. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 53 0 1 52 1 1 1 0 0 0 0 0 0 0 X 36 33 0 0 0 0 1 1 1 1 1 0 0 0 1 0 1 0 1 1 1 0 OK X X THE ORGANIZATION 4055234333 PO BOX 18485 OKLAHOMA CITY OK 731540485 BRITTANY ARNOLD DIRECTOR 1.00 X 0 0 0 COURTNEY BALDWIN DIRECTOR 1.00 X 0 0 0 MEAGAN BARTH DIRECTOR 1.00 X 0 0 0 ANGELA BAUMANN DIRECTOR 1.00 X 0 0 0 BRIAN BERG DIRECTOR 1.00 X 0 0 0 FRANK BRAZWELL DIRECTOR 1.00 X 0 0 0 KAMBER CLARK DIRECTOR 1.00 X 0 0 0 SHARICA COLE DIRECTOR 1.00 X 0 0 0 KELLY CRAIG DIRECTOR 1.00 X 0 0 0 ISABELLE ESAU DIRECTOR 1.00 X 0 0 0 JENNIFER ESAU DIRECTOR 1.00 X 0 0 0 CHELSEA FOO DIRECTOR 1.00 X 0 0 0 ANGELIA FRANKE DIRECTOR 1.00 X 0 0 0 ZACH GRIMM DIRECTOR 1.00 X 0 0 0 KATHY HALE DIRECTOR 1.00 X 0 0 0 ADRIENNE HALL DIRECTOR 1.00 X 0 0 0 TAMI HARTSOOK DIRECTOR 1.00 X 0 0 0 SHARON HILL-WOOTEN DIRECTOR 1.00 X 0 0 0 CATHERINE HOPPER DIRECTOR 1.00 X 0 0 0 MICHAEL HORN DIRECTOR 1.00 X 0 0 0 LEEANNE JIMENEZ DIRECTOR 1.00 X 0 0 0 TIFFANY JOHNSON DIRECTOR 1.00 X 0 0 0 LAWRENCE LANE DIRECTOR 1.00 X 0 0 0 DUSTY LIVINGSTON DIRECTOR 1.00 X 0 0 0 DERRICK MILLER DIRECTOR 1.00 X 0 0 0 ZACH MURRAY DIRECTOR 1.00 X 0 0 0 KELLI ROBERTS DIRECTOR 1.00 X 0 0 0 ANTHONY ROSE DIRECTOR 1.00 X 0 0 0 FREDERICK RUSSELL DIRECTOR 1.00 X 0 0 0 JENNIE SCOTT DIRECTOR 1.00 X 0 0 0 PAULA SQUIRES DIRECTOR 1.00 X 0 0 0 AMBER TAYLOR DIRECTOR 1.00 X 0 0 0 MARK WEBB DIRECTOR 1.00 X 0 0 0 KATHERINE BISHOP PRESIDENT 55.00 X 106839 0 20789 CAROLYN CROWDER EXECUTIVE DIRECTOR 55.00 X 160729 0 0 CARI ELLEDGE VICE PRESIDENT 55.00 X 75408 0 9195 342976 0 29984 2 0 1 0 CARTER CHEVROLET AGENCY LLC PO BOX 447 OKARCHE OK 73762 VEHICLES 254547 LEARFIELD COMMUNICATIONS LLC PO BOX 843038 KANSAS CITY MO 641843038 OU MEDIA 150000 2 4928594 1998228 6926822 169737 169737 132025 132025 1011110 947593 63517 63517 63517 ATTORNEY FEES 541800 49030 49030 OTHER INCOME 541800 17075 17075 MEMBER BENEFITS 541800 15016 15016 4800 4800 85921 7378022 66105 19816 365279 336975 2593676 441737 681158 232597 267982 31003 279781 72298 41286 176589 250188 417998 278209 96242 MEMBERSHIP PROCESSING 508353 INCENTIVE/REBATE 318810 REPAIRS AND MAINTENANCE 93649 PUBLICATIONS 49654 114553 7282738 755428 153969 52000 52000 300550 703510 43053 66308 3869239 2440660 1257354 1428579 4563001 4632348 5400 1125764 6976786 8162478 580900 612320 10229 20057 2108751 986347 2699880 1618724 X 2780590 5033679 1496316 1510075 4276906 6543754 6976786 8162478 X 95284 221235 1950329 X X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 115489 115489 2541663 1668152 873511 583363 458549 124814 628724 313959 314765 1428579 RIGHT-OF-USE ASSET 89503 EMPLOYEE TRAVEL ADVANCES 5400 PENSION ASSETS 1030861 1125764 ACCRUED VACATION AND SICK PAY 170612 LEASE LIABILITY 89503 ADDITIONAL MINIMUM PENSION LIABILITY 726232 986347 X 9549586 221235 1950329 2171564 7378022 0 7378022 7282738 0 7282738 0 7282738 PART X, LINE 2: OEA QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND, THEREFORE, IS NOT SUBJECT TO REGULAR INCOME TAXES. OEA IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ON ITS ADVERTISING AND NEA MEMBER BENEFITS ACTIVITIES, ALTHOUGH THE AMOUNT IS NOT SIGNIFICANT. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGES IN PERIODIC PENSION 1,950,329. X 0 0 0 CAROLYN CROWDER EXECUTIVE DIRECTOR 158729 0 0 0 2000 0 0 0 0 0 160729 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE BUDGET COMMITTEE REPORTS, RESOLUTIONS, CONSTITUTION AND BYLAWS ARE ALL PRESENTED TO DELEGRATE ASSEMBLY. THERE ARE OPEN HEARINGS HELD AND NEW CHANGES AND OTHER BUSINESS CAN BE SUBMITTED TO BE VOTED ON. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER REVIEWS FORM 990 BEFORE IT IS SIGNED AND SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR IMPLEMENTING AND ENFORCING THIS POLICY. COPIES OF THE POLICY ARE MADE AVAILABLE TO ALL LEADERS AND EMPLOYEES, PROCEDURES ARE IN PLACE FOR EMPLOYEES TO OBTAIN APPROPRIATE GUIDANCE OF THE POLICY, AND CORRECTIVE ACTION IS TAKEN TO DEAL WITH VIOLATIONS OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON A CONTRACT AND RECEIVES RAISES THAT CORRELATE TO THE SAME PERCENTAGE THAT THE PRESIDENT RECEIVES. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION'S POLICY STATES THAT THE PRESIDENT'S SALARY SHALL BE SET AT $103,615 AT THE BEGINNING OF THEIR FIRST TERM AND THE VICE PRESIDENT'S SALARY SHALL BE SET AT $71,871 AT THE BEGINNING OF THEIR FIRST TERM. SALARY INCREASES FOR EACH FOLLOWING YEAR SHALL CORRELATE WITH THE AMOUNTS APPROVED FOR OEA MANAGERS. THE ORGANIZATION'S POLICY ALSO STATES THAT THE INTERNAL CONCERNS COMMITTEE SHALL REVIEW ANNUAL SALARIES AND FRINGES OF EXECUTIVE OFFICERS AND SUBMIT RECOMMENDATIONS TO THE BOARD OF DIRECTORS NO LATER THAN THE DECEMBER BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGES IN PERIODIC PENSION 1,950,329. WE REQUEST THAT A WAIVER OF PENALTIES IS GRANTED UNDER CFR 26 301.6724-1 REASONABLE CAUSE FOR TAX YEAR ENDING AUGUST 31, 2023. THE TAXPAYER, OKLAHOMA EDUCATION ASSOCIATION (THE ASSOCIATION) ACTED IN A RESPONSIBLE MANNER UNDER CFR 26 301.6724-1(D) PRIOR TO THE FILING DEADLINE BY EXERCISING ORDINARY BUSINESS CARE AND PRUDENCE IN MAINTAINING A DILIGENT RECORD OF COMPLIANCE WITH ALL INTERNAL REVENUE LAWS AND PROCEDURES (301.6724-1(B)). SUBSEQUENTLY, UPON DISCOVERY OF THE FAILURE, THE TAXPAYER TOOK CORRECTIVE MEASURES AS PROMPTLY AS POSSIBLE AND INTENDS TO COMPLY WITH THE LAW AT ALL TIMES.PRIOR TO THE TAX YEAR IN QUESTION, A DIFFERENT CPA FIRM PREPARED AND TIMELY FILED THE REQUIRED FEDERAL AND STATE INFORMATIONAL RETURNS INCLUDING FORMS 990 AND 990-T. THE ORGANIZATION CHANGED TAX PROFESSIONALS BUT WAS UNDER THE BELIEF THAT THE PRIOR TAX PROFESSIONAL WOULD FILE AN EXTENSION FOR THE 2022 FORMS 990 AND 990-T. UPON BECOMING AWARE OF THE DELINQUENCY OF FILINGS, THE ASSOCIATION TOOK STEPS TO RECTIFY THE FAILURE AS PROMPTLY AS POSSIBLE (CFR 26 301.6724-1(D)(1(II)(D)). THE ORGANIZATION "EXERCISED REASONABLE BUSINESS JUDGEMENT IN CONTRACTING WITH ARLEDGE & ASSOCIATES TO FILE THE DELINQUENT RETURN" (CFR 26 301.6724-1(C)(5)(I)). THE CPA FIRM ALSO ACTED IN A REASONABLE MANNER IN RELYING ON THE PRIOR TAX PROFESSIONAL TO TIMELY FILE THE EXTENSION AS THEY HAD HISTORICALLY DONE. THUS, THE CPA FIRM SATISFIED THE REASONABLE CAUSE CRITERIA SET FORTH IN 26 301.6724-1(B).