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      <OtherExpensesGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
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        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
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      <OtherExpensesGrp>
        <Desc>BAD DEBT</Desc>
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        <EOYAmt>27028</EOYAmt>
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        <EOYAmt>1732281</EOYAmt>
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        <EOYAmt>3725</EOYAmt>
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        <EOYAmt>33753</EOYAmt>
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        <EOYAmt>1698528</EOYAmt>
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        <EOYAmt>1732281</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>43993</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-43926</NetUnrlzdGainsLossesInvstAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <BookValueAmt>0</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>20568</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>POOLED EQUITY FUNDS</Desc>
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        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>FIXED INCOME SECURITIES</Desc>
        <BookValueAmt>377759</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>ALTERNATIVE INVESTMENTS</Desc>
        <BookValueAmt>231567</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>1511927</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE RIGHT OF USE</Desc>
        <Amt>27028</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>27028</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
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      <NetUnrealizedGainsInvstAmt>-43926</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>-43926</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>623075</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>8200</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>8200</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>631275</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>579082</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>579082</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>8200</InvestmentExpensesNotIncld2Amt>
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      <TotalExpensesPerForm990Amt>587282</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION EVALUATES AND ACCOUNTS FOR THEIR UNCERTAIN TAX POSITONS, IF ANY, IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS INCLUDING THE ASSOCIATION'S TAX POSITION AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. THROUGH THE ASSOCIATION'S EVALUATION OF THEIR UNCERTAIN TAX POSITIONS, MANAGEMENT HAS DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2023 AND 2022, WHICH WOULD REQUIRE ACCRUAL OR DISCLOSURE IN THEIR FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>VANCE HARRISON</PersonNm>
        <TitleTxt>PRESIDENT, CEO AND SECRETA</TitleTxt>
        <BaseCompensationFilingOrgAmt>196175</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>196175</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE ASSOCIATION CONSIST OF RADIO AND TELEVISION STATIONS, EACH WHICH IS REPRESENTED BY ITS GENERAL MANAGER, PRESIDENT, CHIEF OPERATING OFFICER, OR OTHER QUALIFIED DESIGNATED REGULAR FULL-TIME EMPLOYEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION MEMBERS SELECT THE MEMBERS OF THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE SELECTS CANDIDATES TO SIT ON THE BOARD OF DIRECTORS. AT A MEETING OF THE MEMBERS, THE NOMINATING COMMITTEE PRESENTS THE SLATE OF CANDIDATES TO THE MEMBERSHIP. ADDITIONAL NOMINATIONS MAY BE RECEIVED FROM THE FLOOR. IF THE NUMBER OF CANDIDATES EXCEEDS THE OPEN BOARD POSITIONS, A VOTE BY WRITTEN BALLOT IS TAKEN. EACH RADIO AND TELEVISION STATION HAS ONE VOTE. CANDIDATES RECEIVING MORE THAN 50% OF THE VOTES ARE ELECTED TO THE BOARD. IN THE EVENT A MAJORITY IS NOT RECEIVED BY A SUFFICIENT NUMBER OF CANDIDATES TO FILL THE OPEN POSITIONS, ADDTIONAL BALLOTS ARE HELD UNTIL THE POSITIONS ARE FILLED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE PRESIDENT WHO SIGNS AND MAILS THE FORM. A COPY OF THE FORM IS THEN MADE AVAILABLE TO THE BOARD FOR THEIR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY THE BOARD OF DIRECTORS OF THE ASSOCIATION ARE TO REVIEW THE CONFLICT OF INTEREST STATEMENT AND DETERMINE IF THERE ARE ANY CONFLICTS THAT SHOULD BE NOTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST EITHER BY FAX, SELF ADDRESSED STAMPED ENVELOPE, OR IN PERSON.</ExplanationTxt>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>OKAHOMA ASSOCIATION OF BROADCASTERS EDUCATION FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>6520 N WESTERN 104</AddressLine1Txt>
          <CityNm>OKLAHOMA CITY</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>73116</ZIPCd>
        </USAddress>
        <EIN>731319221</EIN>
        <PrimaryActivitiesTxt>TO FOSTER LEARNING IN VARIOUS COMMUNICATION FIELDS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OK</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170(B)(1) (A)(VI)</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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</Return>