Oklahoma Association for Problem & Compulsive Gambling INC

Tax-deductible

Norman, OK501(c)(3)Mental HealthEIN 61-1486939Revenue $791K in FY2025

On file with the IRSoapcg.org501 Alameda St Ste E, 73071-5465 · Norman, OKTax-exempt since Jul 2005Publicly supported charity — 170(b)(1)(A)(vi)

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Help educate the public on the Problem of Compulsive Gambling.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$116K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $93K a year · 15% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$116K
to officers and key staff · 16% of spending
Top officer’s pay higher than 91% of similar orgs
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $24K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$71K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$791K
+47% vs prior year
Spent
$719K
To programs
81%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$791K
FY2025▲ +47%
Tap a bar for its year
Revenue by fiscal year
FY2020$495K
FY2021$561K
FY2022$574K
FY2023$681K
FY2024$538K
FY2025$791K
Expenses
$719K
FY2025▲ +44%
Tap a bar for its year
Expenses by fiscal year
FY2020$382K
FY2021$401K
FY2022$473K
FY2023$606K
FY2024$499K
FY2025$719K
Net assets
$1.2M
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$768K
FY2021$928K
FY2022$998K
FY2023$1.1M
FY2024$1.1M
FY2025$1.2M

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $581K Management & general 19% · $138K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$116,185Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Wiley Harwell’s $116K as Executive Director is at the 91st percentile of top reported officer pay among 2094 $100K–1M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Wiley Harwell$116,185$106,447$100,000$95,289$92,789$97,425

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Oklahoma Association for Problem & Compulsive Gambling INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates the public about the dangers and solutions for compulsive gambling.

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Provided by the organization

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3 programs · $142K · in their own filed words · FY2024
01

Creating public awareness through advertising and counseling services.

$81Kprogram expense
02

Helpline is a national toll free helpline to assist those individuals and their families devastated by addictive gambling. It provides 24-HOUR staffed telephone coverage, supportive intervention and resource and referral information to persons seeking assistance regarding problem gambling close to them.

$50Kprogram expense
03

Oapgg sponsored events include education and training regarding problem and compulsive gambling. This includes training for oklahoma tribal casinos, counselors and general education in public awareness.

$11Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$24K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$791K
Ln 12
Gifts and grantsLn 1h$654K
Fees for servicesLn 2g$92K
Investment incomeLn 3$45K
Money outPt IX
$719K
Ln 25
Programscol B$581K
Managementcol C$138K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$856K
Total assetsLn 16$1.2M
LiabilitiesLn 26$71K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$654K
Government grantsLn 1e$335K
Fees for servicesLn 2g$92K
Investment incomeLn 3$45K
Total revenueLn 12$791K
Assets in detailPt X, end of year
CashLn 1$856K
Cash and savings togetherLn 1–2$856K
InvestmentsLn 11–13$272K
Other assetsLn 15$20K
Total assetsLn 16$1.2M
LiabilitiesLn 26$71K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$840K$856K
InvestmentsLn 11–13$259K$272K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$38K$71K
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$116K$44K$72K
Other salaries and wagesLn 7$122K$122K
Payroll taxesLn 10$18K$18K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$24K$24K
Advertising and promotionLn 12$74K$74K
OccupancyLn 16$36K$27K$9K
Conferences, conventions and meetingsLn 19$2K$2K$520
InterestLn 20$28$28
InsuranceLn 23$33K$33K
Other expenses (24a–d)Ln 24$77K$73K$4K
All other expensesLn 24e$213K$189K$23K
Total functional expensesLn 25$719K$581K$138K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $791K$719K$71K$1.2M 990 PDF
FY2024 $538K$499K$39K$1.1M 990 PDF
FY2023 $681K$606K$74K$1.1M 990 PDF
FY2022 $574K$473K$101K$998K 990 PDF
FY2021 $561K$401K$159K$928K 990 PDF
FY2020 $495K$382K$112K$768K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $790,603 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $455,180$653,893
I-9 Program service revenuePrior year $32,384$91,511
I-10 Investment incomePrior year $50,456$45,199
I-11 Other revenue$0
I-12 Total revenuePrior year $538,020$790,603
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $277,798$256,475
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $221,052$462,684
I-18 Total expensesPrior year $498,850$719,159
I-19 Revenue less expensesPrior year $39,170$71,444
Part VI · Governance 3 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $790,603 across 7 lines filed
VIII-1e Government grants$335,000
VIII-1f All other contributions, gifts and grants$318,893
VIII-1h Total contributions, gifts and grants$653,893
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $91,511$91,511
VIII-3 Investment incomeRelated to mission $45,199$45,199
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $136,710 · Unrelated business $0 · Excluded from tax $0$790,603
Part IX · Statement of functional expenses $719,159 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $43,815 · Management $72,370$116,185
IX-7 Other salaries and wagesPrograms $122,064$122,064
IX-10 Payroll taxesPrograms $18,226$18,226
IX-11b Legal feesManagement $5,231$5,231
IX-11c Accounting feesManagement $23,565$23,565
IX-12 Advertising and promotionPrograms $73,590$73,590
IX-16 OccupancyPrograms $26,627 · Management $8,875$35,502
IX-19 Conferences, conventions and meetingsPrograms $1,560 · Management $520$2,080
IX-20 InterestPrograms $28$28
IX-23 InsurancePrograms $33,008$33,008
IX-24 Other expenses (24a–d)Programs $73,048 · Management $3,862$76,910
IX-24e All other expensesPrograms $189,308 · Management $23,462$212,770
IX-25 Total functional expensesPrograms $581,274 · Management $137,885 · Fundraising $0$719,159
Part X · Balance sheet $1,242,074 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $840,139$856,272
X-3 Pledges and grants receivable$20,000
X-4 Accounts receivableStart of year $15,833$15,833
X-9 Prepaid expenses and deferred chargesStart of year $3,000$3,000
X-11 Publicly traded securitiesStart of year $258,781$271,907
X-14 Intangible assets$55,062
X-15 Other assetsStart of year $19,437$20,000
X-16 Total assetsStart of year $1,137,190$1,242,074
X-17 Accounts payable and accrued expensesStart of year $37,787$36,892
X-25 Other liabilities$34,334
X-26 Total liabilitiesStart of year $37,787$71,226
X-27 Net assets without donor restrictionsStart of year $1,099,403$1,170,848
X-32 Total net assets or fund balancesStart of year $1,099,403$1,170,848
X-33 Total liabilities and net assetsStart of year $1,137,190$1,242,074
Part XI · Reconciliation of net assets $1,170,848 net assets at year end
XI-1 Total revenue$790,603
XI-2 Total expenses$719,159
XI-3 Revenue less expenses$71,444
XI-4 Net assets at start of year$1,099,403
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$1,170,848

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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