Oklahoma Secondary School Activities Association (EIN 730599761) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1911

Legal Domicile

Principal Officer

David Jackson

Phone

4058401116

Tax Period

2024-07-01 to 2025-06-30

Oklahoma Secondary School Activities Association, founded in 1911, is a community nonprofit that reported $9.5M in total revenue in fiscal year 2024. Expenses of $8.9M left a modest 7% surplus.

Mission

Provides leadership in development, supervision & conduct of activities for member schools.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $886,170

Program Service Revenue $7,895,247

Investment Income $345,815

Other Revenue $387,050

TOTAL REVENUE $9,514,282

Expense Breakdown

Grants Paid $3,500

Salaries & Benefits $2,001,995

Fundraising Expenses $0

Program Expenses $8,401,448

Other Expenses $6,874,506

TOTAL EXPENSES $8,880,001

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,514,282	$9,728,975	0.0%
Expenses	$8,880,001	$8,421,099	+0.1%
Net Income	$634,281	$1,307,876	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$252,662

Total Directors

$16,650

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mike Jinkens	President	2.00	Officer Director	$1,650	$0	$1,650
Stacey Butterfield	Member	2.00	Director	$1,650	$0	$1,650
Kenneth Chaffin	Member (As of Oct 24)	2.00	Director	$750	$0	$750
Jason Sternberger	Member	2.00	Director	$1,650	$0	$1,650
Matt Holder	Member	2.00	Director	$1,650	$0	$1,650
Cecilia Robinson-Woods	Member	2.00	Director	$1,500	$0	$1,500
Lance Parks	Member	2.00	Director	$1,650	$0	$1,650
Mark Hudson	Member	2.00	Director	$1,650	$0	$1,650
Jason Gilley	Member (As of Oct 24)	2.00	Director	$300	$0	$300
Rex Trent	Member	2.00	Director	$1,500	$0	$1,500
Dudley Darrow	Member	2.00	Director	$0	$0	$0
Jason Lindley	Member	2.00	Director	$1,500	$0	$1,500
Danny Acord	Member	2.00	Director	$1,200	$0	$1,200
Matthew Riggs	Member	2.00	Director	$0	$0	$0
Kevin Hime	Vice President	2.00	Officer Director	$0	$0	$0
David Jackson	Executive Director	50.00	Officer	$212,280	$38,732	$251,012
Grant Gower	Director	45.00	Highest	$119,482	$23,897	$143,379
Amy Cassell	Director	40.00	Highest	$127,156	$31,569	$158,725
Trinity Johnson	Associate Director	45.00	Highest	$118,000	$29,717	$147,717

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$9,514,282	$8,880,001	$8,782,120	$634,281
2024	$9,728,975	$8,421,099	$7,892,026	$1,307,876
2023	$8,451,409	$7,704,865	$6,653,894	$746,544
2022	$8,125,851	$6,334,510	$5,888,352	$1,791,341
2021	$5,999,726	$5,423,429	$4,250,171	$576,297
2020	$4,488,942	$4,847,131	$3,704,182	$-358,189
2019	$5,992,723	$5,822,991	$3,715,274	$169,732
2018	$6,032,834	$5,747,368	$3,574,430	$285,466

Oklahoma Secondary School Activities Association