﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-29T10:01:26-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>731601859</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WYMER BROWNLEE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>110 N INDEPENDENCE ST</AddressLine1Txt>
        <CityNm>ENID</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>737014001</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731083792</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OKLAHOMA BIBLE ACADEMY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OKLA</BusinessNameControlTxt>
      <PhoneNum>5802424104</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5913 W CHESTNUT AVE</AddressLine1Txt>
        <CityNm>ENID</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73703</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANDREW WILKINS</PersonNm>
      <PersonTitleTxt>HEADMASTER</PersonTitleTxt>
      <PhoneNum>5802424104</PhoneNum>
      <SignatureDt>2025-05-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CRYSTAL HARMON</PreparerPersonNm>
      <PTIN>P00857309</PTIN>
      <PhoneNum>5802370060</PhoneNum>
      <PreparationDt>2025-05-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc8">
      <PrincipalOfficerNm>ANDREW WILKINS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>5913 W CHESTNUT</AddressLine1Txt>
        <CityNm>ENID</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>73703</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3025196</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.OKLAHOMABIBLE.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1911</FormationYr>
      <LegalDomicileStateCd>OK</LegalDomicileStateCd>
      <ActivityOrMissionDesc>MIDDLE SCHOOL AND HIGH SCHOOL CHRISTIAN EDUCATION PROGRAM.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>78</TotalEmployeeCnt>
      <TotalVolunteersCnt>35</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>868129</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>939420</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1479652</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1654821</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>54092</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>142358</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>108655</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>90627</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2510528</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2827226</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>227082</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>237093</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1763323</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1638300</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>17448</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>895623</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>977613</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2886028</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2853006</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-375500</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-25780</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>7944041</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>8414706</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>262272</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>403769</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>7681769</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8010937</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MISSION OF OKLAHOMA BIBLE ACADEMY IS TO INTEGRATE GOD'S WORD INTO ALL ASPECTS OF LEARNING AND LIVING. THE PURPOSE OF OBA IS TO PROVIDE A SOUND ACADEMIC EDUCATION INTEGRATED WITH A CHRISTIAN VIEW OF GOD AND THE WORLD. IT IS THE BELIEF OF THE FACULTY AND STAFF OF OBA THAT YOUNG PEOPLE WILL BE EQUIPPED WITH SKILLS NECESSARY TO COMPETE FOR COLLEGE SCHOLARSHIPS AND ENTRANCE INTO THE COLLEGE OR OCCUPATION OF THEIR CHOICE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>2201166</ExpenseAmt>
      <GrantAmt>237093</GrantAmt>
      <RevenueAmt>1542753</RevenueAmt>
      <Desc>MIDDLE AND SECONDARY SCHOOL WHOSE PURPOSE IS TO INTEGRATE GOD'S WORD INTO EVERY ASPECT OF LIFE AND LEARNING IN ORDER TO PRESENT A BIBLICAL WORLDVIEW TO EACH STUDENT, AND EQUIP THEM FOR GOD'S PURPOSE FOR THEIR LIFE.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>99028</ExpenseAmt>
        <RevenueAmt>100068</RevenueAmt>
        <Desc>LUNCH PROGRAM</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>1687</ExpenseAmt>
        <RevenueAmt>12000</RevenueAmt>
        <Desc>DISCOVERY PROGRAM: ACADEMIC SUPPORT SERVICES PROGRAM THAT INCLUDES DISCOVERY COGNITIVE THERAPY, LEARNING LABS WITH CERTIFIED LEARNING DIFFERENCES INSTRUCTORS, AND AN AFTER-SCHOOL STUDY HALL OPTION</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>2301881</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc9">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">true</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc5">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc6">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc6">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc6">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc7">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc7">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>22</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>78</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>true</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>true</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OK</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ANDREW WILKINS</PersonNm>
        <PhoneNum>5802424104</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5913 W CHESTNUT</AddressLine1Txt>
          <CityNm>ENID</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>73703</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW WILKINS</PersonNm>
        <TitleTxt>HEADMASTER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>88696</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>20629</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HALLIE CALDWELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL DUNBAR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARLIN ESAU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURA LANG</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KYLE LILLIE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID MINX</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN ONEILL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREGG RATZLAFF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JON REDELSPERGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEX WILLIAMS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>88696</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>20629</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>59015</FundraisingAmt>
      <GovernmentGrantsAmt>43186</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>837219</AllOtherContributionsAmt>
      <NoncashContributionsAmt>22410</NoncashContributionsAmt>
      <TotalContributionsAmt>939420</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION/FEES/ EXTRACURRICULAR</Desc>
        <BusinessCd>611110</BusinessCd>
        <TotalRevenueColumnAmt>1542753</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1542753</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LUNCH PROGRAM</Desc>
        <BusinessCd>722310</BusinessCd>
        <TotalRevenueColumnAmt>100068</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>100068</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DISCOVERY PROGRAM</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>12000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1654821</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>99686</TotalRevenueColumnAmt>
        <ExclusionAmt>99686</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>9840</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>7802</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>2038</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>2038</TotalRevenueColumnAmt>
        <ExclusionAmt>2038</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>182900</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>140228</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>42672</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>42672</TotalRevenueColumnAmt>
        <ExclusionAmt>42672</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>129925</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>59015</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>38163</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>91762</TotalRevenueColumnAmt>
        <ExclusionAmt>91762</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>8604</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>11777</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-3173</TotalRevenueColumnAmt>
        <ExclusionAmt>-3173</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2827226</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1654821</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>232985</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>1686</TotalAmt>
        <ProgramServicesAmt>1686</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>235407</TotalAmt>
        <ProgramServicesAmt>235407</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>114636</TotalAmt>
        <ManagementAndGeneralAmt>114636</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1232043</TotalAmt>
        <ProgramServicesAmt>984922</ProgramServicesAmt>
        <ManagementAndGeneralAmt>233788</ManagementAndGeneralAmt>
        <FundraisingAmt>13333</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>22622</TotalAmt>
        <ProgramServicesAmt>17822</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4800</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>177272</TotalAmt>
        <ProgramServicesAmt>153929</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23343</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>91727</TotalAmt>
        <ProgramServicesAmt>68175</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22532</ManagementAndGeneralAmt>
        <FundraisingAmt>1020</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>8505</TotalAmt>
        <ManagementAndGeneralAmt>8505</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>28628</TotalAmt>
        <ManagementAndGeneralAmt>28628</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <AdvertisingGrp>
        <TotalAmt>17937</TotalAmt>
        <ManagementAndGeneralAmt>17937</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>84386</TotalAmt>
        <ProgramServicesAmt>11416</ProgramServicesAmt>
        <ManagementAndGeneralAmt>69948</ManagementAndGeneralAmt>
        <FundraisingAmt>3022</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>28574</TotalAmt>
        <ProgramServicesAmt>21012</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7562</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>216490</TotalAmt>
        <ProgramServicesAmt>216490</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>84692</TotalAmt>
        <ProgramServicesAmt>84692</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>9415</TotalAmt>
        <ProgramServicesAmt>8702</ProgramServicesAmt>
        <ManagementAndGeneralAmt>713</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>258700</TotalAmt>
        <ProgramServicesAmt>258700</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>11609</TotalAmt>
        <ProgramServicesAmt>10251</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1285</ManagementAndGeneralAmt>
        <FundraisingAmt>73</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>EXTRACURRICULAR ACTIVITIE</Desc>
        <TotalAmt>134122</TotalAmt>
        <ProgramServicesAmt>134122</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CAFETERIA LUNCH EXPENSES</Desc>
        <TotalAmt>62631</TotalAmt>
        <ProgramServicesAmt>62631</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLASSROOM EXPENSES</Desc>
        <TotalAmt>29692</TotalAmt>
        <ProgramServicesAmt>29692</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DISCOVERY PROGRAM EXPENSE</Desc>
        <TotalAmt>1687</TotalAmt>
        <ProgramServicesAmt>1687</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>545</TotalAmt>
        <ProgramServicesAmt>545</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2853006</TotalAmt>
        <ProgramServicesAmt>2301881</ProgramServicesAmt>
        <ManagementAndGeneralAmt>533677</ManagementAndGeneralAmt>
        <FundraisingAmt>17448</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>30576</BOYAmt>
        <EOYAmt>36928</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>293618</BOYAmt>
        <EOYAmt>401131</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>14224</BOYAmt>
        <EOYAmt>7203</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>1823</BOYAmt>
        <EOYAmt>5408</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>39255</BOYAmt>
        <EOYAmt>39169</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>7560734</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>3933560</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>3825144</BOYAmt>
        <EOYAmt>3627174</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsProgramRelatedGrp>
        <BOYAmt>3739401</BOYAmt>
        <EOYAmt>4288693</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <OtherAssetsTotalGrp>
        <EOYAmt>9000</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>7944041</BOYAmt>
        <EOYAmt>8414706</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>73147</BOYAmt>
        <EOYAmt>47505</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>189125</BOYAmt>
        <EOYAmt>356264</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>262272</BOYAmt>
        <EOYAmt>403769</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>4981649</BOYAmt>
        <EOYAmt>4985897</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>2700120</BOYAmt>
        <EOYAmt>3025040</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>7681769</BOYAmt>
        <EOYAmt>8010937</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>7944041</BOYAmt>
        <EOYAmt>8414706</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-25780</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>354948</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc9">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>3739401</BeginningYearBalanceAmt>
        <ContributionsAmt>8020</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>469900</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>28628</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>4188693</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3827108</BeginningYearBalanceAmt>
        <ContributionsAmt>3600</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>221376</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>285000</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>27683</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>3739401</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3720541</BeginningYearBalanceAmt>
        <ContributionsAmt>512250</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-377382</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>28301</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>3827108</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2525906</BeginningYearBalanceAmt>
        <ContributionsAmt>583665</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>633385</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>22415</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>3720541</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2395532</BeginningYearBalanceAmt>
        <ContributionsAmt>5892</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>142551</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>18069</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2525906</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.27780</BoardDesignatedBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.72220</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>620700</OtherCostOrOtherBasisAmt>
        <BookValueAmt>620700</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>6124808</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3448575</DepreciationAmt>
        <BookValueAmt>2676233</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>815226</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>484985</DepreciationAmt>
        <BookValueAmt>330241</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3627174</TotalBookValueLandBuildingsAmt>
      <InvstProgramRelatedOrgGrp>
        <Desc>ENDOWMENT</Desc>
        <BookValueAmt>4188693</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <InvstProgramRelatedOrgGrp>
        <Desc>IN TRANSIT</Desc>
        <BookValueAmt>100000</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <TotalBookValueProgramRltdAmt>4288693</TotalBookValueProgramRltdAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS DESIGNATED FUNDS FOR THE FOLLOWING EIGHT ENDOWMENT FUNDS: OBA HERITAGE FUND, OBA FACULTY ENDOWMENT, OBA LEARNING DIFFERENCES ENDOWMENT, ELROY AND ERMA RATZLAFF FAMILY ENDOWMENT, THE CANNON THOMAS TENNIS ENDOWMENT, CLASS OF 2020 ENDOWMENT FUND, SAWATAZKY ENDOWMENT AND MINISTRY FIRST FUND. THE PURPOSE OF THE HERITAGE FUND IS TO GENERATE FINANCIAL ASSISTANCE FOR STUDENTS ATTENDING OBA WHO MIGHT NOT OTHERWISE BE ABLE TO ATTEND. THE PURPOSE OF THE FACULTY ENDOWMENT IS TO AUGMENT COMPENSATION FOR OBA FACULTY AND STAFF. THE PURPOSE OF THE LEARNING DIFFERENCES ENDOWMENT IS TO GENERATE FINANCIAL ASSISTANCE TO OBA PROGRAMS FOR STUDENTS WITH LEARNING DIFFERENCES. THE PURPOSE OF THE ELROY AND ERMA RATZLAFF FAMILY ENDOWMENT IS TO BENEFIT THE OBA GENERAL FUND. THE PURPOSE OF THE CANNON THOMAS TENNIS FUND IS TO BENEFIT THE OBA EXTRACURRICULAR PROGRAM. THE PURPOSE OF THE CLASS OF 2020 ENDOWMENT FUND IS TO FUND MISSION TRIP SCHOLARSHIPS. THE PURPOSE OF THE SAWATAZKY FUND IS TO GENERATE FINANCIAL ASSISTANCE FOR STUDENTS ATTENDING OBA WHO MIGHT NOT OTHERWISE BE ABLE TO ATTEND. THE MINISTRY FIRST FUND PURPOSE IS TO BENEFIT THE GENERAL OBA FUND.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc5">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>false</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLISHED IN THE STUDENT ENROLLMENT BROCHURES, PUBLISHED ON THE WEBSITE. THEY DO NOT ADVERTISE ON RADIO OR NEWSPAPER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE STUDENT AND FACULTY APPLICATION FORMS DO NOT REQUIRE AN ANSWER ON RACE. THUS THE SCHOOL DOES NOT HAVE COMPLETE RECORDS FOR DEMOGRAPHICS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL PARTICIPATES IN THE INSURE OKLAHOMA PROGRAM WHICH IS ADMINISTERED BY THE OKLAHOMA HEALTH CARE AUTHORITY. THE SCHOOL RECEIVES A MONTHLY GRANT UNDER THIS PROGRAM TO ASSIST WITH THE COST OF HEALTHCARE THAT IS OFFERED TO EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc6">
      <FundraisingEventInformationGrp>
        <Event1Nm>OTHER EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>82134</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>50450</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>31684</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>1022</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15706</OtherDirectExpensesEvent1Amt>
        <Event2Nm>AUCTION</Event2Nm>
        <GrossReceiptsEvent2Amt>64824</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>1829</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>62995</GrossRevenueEvent2Amt>
        <NonCashPrizesEvent2Amt>15768</NonCashPrizesEvent2Amt>
        <FoodAndBeverageEvent2Amt>633</FoodAndBeverageEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2828</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>41982</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>6736</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>35246</GrossRevenueOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>846</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>1360</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>188940</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>59015</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>129925</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>15768</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>2501</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>19894</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>38163</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>91762</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc7">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>TUITION ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>110</RecipientCnt>
        <CashGrantAmt>196388</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>HOUSING, FURN, MEDICAL</GrantTypeTxt>
        <RecipientCnt>9</RecipientCnt>
        <CashGrantAmt>39019</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>GIBBS CHRISTIAN EDUCATION FOUNDATION FINANCIAL ASSISTANCE GRANT IS DISTRIBUTED THROUGH THE SCHOOL. INCOME VERIFICATION IS COMPLETED BY A THIRD PARTY SYSTEM (FACTS). THE SCHOOL COMMITTEE REVIEWS ELIGIBILITY AND AWARDS AID BASED ON STATED HANDBOOK POLICY. TUITION ASSISTANCE IS GIVEN TO HELP STUDENTS PAY FOR THEIR TUITION THAT THEY CANNOT AFFORD. AN INDEPENDENT THIRD PARTY EVALUATES THE APPLICATIONS FOR ASSISTANCE AND PROVIDES A REPORT IDENTIFYING THE AMOUNT OF ASSISTANCE EACH FAMILY NEEDS. FUNDS ARE APPLIED TO STUDENT ACCOUNTS AFTER A FINAL DETERMINATION IS MADE BY THE BOARD. HOUSING/FURNITURE/MEDICAL: THE STUDENT BODY SEARCHES FOR FAMILIES WHO HAVE SUFFERED A RECENT TRAGEDY SUCH AS A LOST JOB OR A SERIOUS MEDICAL CONDITION. THE STUDENTS THEN RAISE MONEY FOR THOSE FAMILIES DURING A WEEK LONG FUNDRAISER ENTITLED "STUDENTS PERFORMING UNSELFISH DEEDS", OR SPUD. THE SCHOOL THEN PAYS EXPENSES ON BEHALF OF THE INDIVIDUALS OR FAMILIES CHOSEN USING THE MONEY THAT THE STUDENTS RAISED. THE EXPENSES INCLUDE MEDICAL BILLS, UTILITIES, FURNITURE AND HOUSING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF OKLAHOMA BIBLE ACADEMY IS TO INTEGRATE GOD'S WORD INTO ALL ASPECTS OF LEARNING AND LIVING. THE PURPOSE OF OBA IS TO PROVIDE A SOUND ACADEMIC EDUCATION INTEGRATED WITH A CHRISTIAN VIEW OF GOD AND THE WORLD. IT IS THE BELIEF OF THE FACULTY AND STAFF OF OBA THAT YOUNG PEOPLE WILL BE EQUIPPED WITH SKILLS NECESSARY TO COMPETE FOR COLLEGE SCHOLARSHIPS AND ENTRANCE INTO THE COLLEGE OR OCCUPATION OF THEIR CHOICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE STOCKHOLDERS OF THE CORPORATION ARE THE PARENTS OF STUDENTS CURRENTLY ENROLLED AND INDIVIDUALS WHO MADE CURRENT YEAR CONTRIBUTIONS TO THE SCHOOL. THESE STOCKHOLDERS MEET ANNUALLY TO REVIEW THE FINANCIAL STATEMENTS AND VOTE ON NEW BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ARE ELECTED BY PARENTS OF STUDENTS, ALUMNI, AND THOSE WHO HAVE CONTRIBUTED TO THE SCHOOL. SOME BOARD MEMBERS REPRESENT THE ALUMNI INTEREST AND CAN ONLY BE ELECTED BY THE ALUMNI.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPLETED FORM 990 AND ITS SUPPLEMENTAL SCHEDULES ARE PRESENTED TO THE HEADMASTER AND EACH OF THE MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS DISCLOSE TO THE OTHER MEMBERS OF THE BOARD ANY CONFLICT OF INTEREST AS IT ARISES. THE REMAINING BOARD MEMBERS DETERMINE THE MOST ETHICAL PROCEDURE TO FOLLOW. THE MEMBER THEN ABIDES BY THE BOARD'S DECISION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION FOR THE HEADMASTER IS DETERMINED BY THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL PERFORMANCE EVALUATION. A COMPARISON OF HEADMASTER SALARIES FROM OTHER CHRISTIAN SCHOOLS IN THE STATE WAS DONE IN PAST YEARS BUT IS NOT REVISITED ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL STATEMENTS ARE PRESENTED TO THE CORPORATION MEMBERS AT THE ANNUAL MEETING AND DISCUSSED AS NEEDED WITH OTHER INTERESTED PARTIES. THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE AT THE SCHOOL OFFICE FOR INSPECTION AT THE REQUEST OF ANY INTERESTED PARTY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>