The mission of ocah is to coordinate, communicate and support the visual, performing and literary Arts and Humanities in Odessa.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$70K 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

FY2022 · 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
2 of 6
filings with a surplus
Average deficit $52K a year · 6% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$90K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+13% vs prior year
Spent
$1.1M
To programs
96%
Net assets
$236K
By yearFY2020–FY2025
Revenue
$1.1M
FY2022▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$796K
FY2021$994K
FY2022$1.1M
FY2023$861K
FY2024$632K
FY2025$739K
Expenses
$1.1M
FY2022▲ +38%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$831K
FY2022$1.1M
FY2023$806K
FY2024$771K
FY2025$817K
Net assets
$236K
FY2022▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$93K
FY2021$257K
FY2022$236K
FY2023$292K
FY2024$153K
FY2025$75K

From the FY2022 Form 990 (year ending September 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1981.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $1.1M Management & general 4% · $41K

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

19 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Ex Director
$69,500Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Randy Ham’s $97K as Ex Director is at the 86th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Randy Ham$96,933$85,900$69,500$68,775$65,313
Cindy Graham————$52,990

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 Odessa Council for the Arts & Humanities 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 15aNo

Programs and updates

Supports visual, performing, and literary arts and humanities in Odessa.

Questions for Odessa Council for the Arts & Humanities

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2021
01

Award grants, promote and advertise for various cultural organizations and activities in the permian basin area of west texas

$1.1Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$25K
Grants paid · 4 grants · $1.6M · 2019–2022
Unitemized GrantFY2022$164,831
Unitemized GrantFY2021$445,521
Unitemized GrantFY2020$504,585
Unitemized GrantFY2019$504,585

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$608K
Other incomeLn 4–11$518K
Investment incomeLn 3$13
Money outPt IX
$1.1M
Ln 25
Programscol B$1.1M
Managementcol C$41K
Owns and owesPt X
$236K
net assets · Ln 32
Cash and savingsLn 1–2$326K
Total assetsLn 16$326K
LiabilitiesLn 26$90K
PeoplePt VI, VII
19
listed · VII A
PaidVII A1
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$608K
Government grantsLn 1e$572K
Investment incomeLn 3$13
Other incomeLn 4–11$518K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$326K
SavingsLn 2$0
Cash and savings togetherLn 1–2$326K
Total assetsLn 16$326K
LiabilitiesLn 26$90K
Net assetsLn 32$236K
OperationsPt I, VI
EmployeesI 53
VolunteersI 620
Fiscal year endsHeaderSeptember
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 FY22End FY22
Cash and savingsLn 1–2$334K$326K
Total assetsLn 16$352K$326K
LiabilitiesLn 26$95K$90K
Net assetsLn 32$257K$236K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$445K$445K
Pay of current officers, directors and key staffLn 5$184K$173K$11K$0
Other employee benefitsLn 9$28K$26K$2K$0
Payroll taxesLn 10$14K$13K$150$0
Accounting feesLn 11c$2K$2K$0$0
Advertising and promotionLn 12$83K$78K$5K$0
Office expensesLn 13$12K$11K$709$0
Information technologyLn 14$13K$12K$792$0
OccupancyLn 16$20K$19K$1K$0
TravelLn 17$10K$10K$618$0
Conferences, conventions and meetingsLn 19$2K$2K$126$0
InterestLn 20$0$0$0$0
InsuranceLn 23$3K$3K$169$0
Other expenses (24a–d)Ln 24$227K$214K$14K$0
All other expensesLn 24e$101K$95K$6K$0
Total functional expensesLn 25$1.1M$1.1M$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $739K$817K−$79K$75K 990 PDF
FY2024 $632K$771K−$139K$153K 990 PDF
FY2023 $861K$806K$55K$292K 990 PDF
FY2022 Viewing $1.1M$1.1M−$20K$236K 990 PDF
FY2021 $994K$831K$164K$257K 990 PDF
FY2020 $796K$1.1M−$292K$93K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $1,125,554 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $854,833$607,740
I-9 Program service revenue$0
I-10 Investment incomePrior year $0$13
I-11 Other revenuePrior year $139,443$517,801
I-12 Total revenuePrior year $994,276$1,125,554
I-13 Grants and similar amounts paidPrior year $298,038$445,307
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $182,489$225,658
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $350,159$474,824
I-18 Total expensesPrior year $830,686$1,145,789
I-19 Revenue less expensesPrior year $163,590−$20,235
Part VI · Governance 19 of 19 board members independent, 4 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,125,554 across 7 lines filed
Lines not itemized here account for $300,662 of total revenue; see the IRS return.
VIII-1b Membership dues$18,990
VIII-1e Government grants$572,000
VIII-1f All other contributions, gifts and grants$16,750
VIII-1h Total contributions, gifts and grants$607,740
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$13
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $217,139$217,139
VIII-12 Total revenueRelated to mission $300,675 · Unrelated business $0 · Excluded from tax $217,139$1,125,554
Part IX · Statement of functional expenses $1,145,789 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $445,307$445,307
IX-5 Pay of current officers, directors and key staffPrograms $173,198 · Management $11,055 · Fundraising $0$184,253
IX-9 Other employee benefitsPrograms $26,116 · Management $1,667 · Fundraising $0$27,783
IX-10 Payroll taxesPrograms $13,472 · Management $150 · Fundraising $0$13,622
IX-11c Accounting feesPrograms $2,350 · Management $0 · Fundraising $0$2,350
IX-12 Advertising and promotionPrograms $78,236 · Management $4,994 · Fundraising $0$83,230
IX-13 Office expensesPrograms $11,109 · Management $709 · Fundraising $0$11,818
IX-14 Information technologyPrograms $12,409 · Management $792 · Fundraising $0$13,201
IX-16 OccupancyPrograms $19,176 · Management $1,224 · Fundraising $0$20,400
IX-17 TravelPrograms $9,675 · Management $618 · Fundraising $0$10,293
IX-19 Conferences, conventions and meetingsPrograms $1,971 · Management $126 · Fundraising $0$2,097
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $2,642 · Management $169 · Fundraising $0$2,811
IX-24 Other expenses (24a–d)Programs $213,673 · Management $13,638 · Fundraising $0$227,311
IX-24e All other expensesPrograms $95,235 · Management $6,078 · Fundraising $0$101,313
IX-25 Total functional expensesPrograms $1,104,569 · Management $41,220 · Fundraising $0$1,145,789
Part X · Balance sheet $326,485 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $333,700$326,485
X-2 Savings and temporary cash investmentsStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $18,000$0
X-16 Total assetsStart of year $351,700$326,485
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $95,156$90,176
X-26 Total liabilitiesStart of year $95,156$90,176
X-27 Net assets without donor restrictionsStart of year $256,544$236,309
X-32 Total net assets or fund balancesStart of year $256,544$236,309
X-33 Total liabilities and net assetsStart of year $351,700$326,485
Part XI · Reconciliation of net assets $236,309 net assets at year end
XI-1 Total revenue$1,125,554
XI-2 Total expenses$1,145,789
XI-3 Revenue less expenses−$20,235
XI-4 Net assets at start of year$256,544
XI-10 Net assets at end of year$236,309

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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