Passes our checks

Odessa Council for the Arts & Humanities

EIN 75-1663253 · Odessa, TX

Public records show a registered, tax-exempt organization in good standing.

What it says it does

THE MISSION OF OCAH IS TO COORDINATE, COMMUNICATE AND SUPPORT THE VISUAL, PERFORMING AND LITERARY ARTS AND HUMANITIES IN ODESSA.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 40 out of 100. Higher than 10% of charities in its peer group (arts and culture, $250k to $1m).

Reserves
10 of 35
Spendable reserves would cover 1.1 months of spending.
Debt
5 of 20
It owes 51% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 11% of income.
Spending floor
15 of 15
96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 55 out of 100. Higher than 23% of charities in its peer group (arts and culture, $250k to $1m).

Independent board
25 of 25
20 of 20 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
12 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$784,634 spent. AWARD GRANTS, PROMOTE AND ADVERTISE FOR VARIOUS CULTURAL ORGANIZATIONS AND ACTIVITIES IN THE PERMIAN BASIN AREA OF WEST TEXAS

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1981.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.