Oklahoma Association for Justice

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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

1968

Legal Domicile

Phone

4056183483

Tax Period

2024-11-01 to 2025-10-31

Oklahoma Association for Justice, founded in 1968, is a small nonprofit that reported $653K in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $142K, a strong 22% operating margin.

Mission

The Oklahoma Association for Justice is dedicated to improving the civil justice system through education, advocacy and the professional development of its members.

Program Service Accomplishments

Program 1

Expenses: $58,825 Revenue: $46,453

Two annual events for all members foster education and collaboration

Program 2

Expenses: $18,026 Revenue: $60,175

Seminars are held to educate on current issues and legislation being passed regarding civil justice.

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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 $544,293

Program Service Revenue $106,628

Investment Income $5

Other Revenue $2,362

TOTAL REVENUE $653,288

Expense Breakdown

Grants Paid $0

Salaries & Benefits $64,382

Fundraising Expenses $25,534

Program Expenses $76,851

Other Expenses $446,471

TOTAL EXPENSES $510,853

Year-over-Year Comparison

	2024	2023	Change
Revenue	$653,288	$603,157	+0.1%
Expenses	$510,853	$479,318	+0.1%
Net Income	$142,435	$123,839	+0.2%

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

N/A

Employees

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Rachel Gusman	President	2.00	Officer Director	$0	$0	$0
Frank Frasier	President	2.00	Officer Director	$0	$0	$0
Brad Norman	Vice President	2.00	Officer Director	$0	$0	$0
Andrea Rust	Secretary	2.00	Officer Director	$0	$0	$0

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	$653,288	$510,853	$351,526	$142,435
2024	$603,157	$479,318	$210,024	$123,839
2023	$573,458	$594,314	$86,152	$-20,856
2023	$573,458	$594,314	$86,152	$-20,856
2022	$571,259	$557,226	$106,970	$14,033
2021	$431,872	$458,679	$114,048	$-26,807
2020	$378,612	$361,412	$119,409	$17,200
2019	$444,933	$527,661	$100,323	$-82,728
2018	$437,958	$484,007	$186,507	$-46,049