Civic Intelligence

Oregon Cheese Guild

990 • Fiscal year 2018 • EIN 16-1755180

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

PO Box 19224Portland, OR 97280

(503) 764-9927

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.00x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.00x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

43rd percentile

0.0%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

87th percentile

$54,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

47th percentile

0.5%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-5.3%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$84,704

Up $385 (+0.5%) from 2017

Net Assets

Up

$84,400

Up $81 (+0.1%) from 2017

Liabilities

Up

$304

Up $304 from 2017

Revenue

Down

$225,476

Down $12,660 (-5.3%) from 2017

Expenses

Down

$225,395

Down $23,362 (-9.4%) from 2017

Net Income

Up

$81

Up $10,702 (+101%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $23,342Liabilities 2010: $02010Assets 2011: $11,689Liabilities 2011: $02011Assets 2012: $16,581Liabilities 2012: $02012Assets 2013: $15,981Liabilities 2013: $02013Assets 2014: $33,941Liabilities 2014: $02014Assets 2015: $45,104Liabilities 2015: $02015Assets 2016: $94,940Liabilities 2016: $0Net Assets 2016: $94,9402016Assets 2017: $84,319Liabilities 2017: $0Net Assets 2017: $84,3192017Assets 2018: $84,704Liabilities 2018: $304Net Assets 2018: $84,4002018Assets 2019: $107,073Liabilities 2019: $18Net Assets 2019: $107,0552019Assets 2020: $126,020Liabilities 2020: $0Net Assets 2020: $126,0202020Assets 2021: $120,396Liabilities 2021: $0Net Assets 2021: $120,3962021Assets 2022: $116,489Liabilities 2022: $0Net Assets 2022: $116,4892022Assets 2023: $215,727Liabilities 2023: $0Net Assets 2023: $215,7272023Assets 2024: $214,659Liabilities 2024: $0Net Assets 2024: $214,6592024

Highlighted filing

2018

Assets$84,704
Liabilities$304
Net Assets$84,400

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $65,668Expenses 2010: $58,364Net Income 2010: $7,3042010Revenue 2011: $87,455Expenses 2011: $99,108Net Income 2011: -$11,6532011Revenue 2012: $94,291Expenses 2012: $89,399Net Income 2012: $4,8922012Revenue 2013: $123,875Expenses 2013: $124,475Net Income 2013: -$6002013Revenue 2014: $89,203Expenses 2014: $71,243Net Income 2014: $17,9602014Revenue 2015: $112,896Expenses 2015: $101,733Net Income 2015: $11,1632015Revenue 2016: $183,154Expenses 2016: $133,318Net Income 2016: $49,8362016Revenue 2017: $238,136Expenses 2017: $248,757Net Income 2017: -$10,6212017Revenue 2018: $225,476Expenses 2018: $225,395Net Income 2018: $812018Revenue 2019: $275,215Expenses 2019: $252,560Net Income 2019: $22,6552019Revenue 2020: $179,406Expenses 2020: $160,441Net Income 2020: $18,9652020Revenue 2021: $125,477Expenses 2021: $131,101Net Income 2021: -$5,6242021Revenue 2022: $219,609Expenses 2022: $223,516Net Income 2022: -$3,9072022Revenue 2023: $273,002Expenses 2023: $173,764Net Income 2023: $99,2382023Revenue 2024: $217,494Expenses 2024: $218,562Net Income 2024: -$1,0682024

Highlighted filing

2018

Revenue$225,476
Expenses$225,395
Net Income$81
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$227,366
Mission and Program Overview

Mission

To encourage the development of cheesemaking in oregon and to promote scientific, educational, and business efforts in connection therewith.

To promote education & awareness surrounding the importance of cheese and cheesemaking in oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$84,319$84,400▲ $81
Cash and Non-Interest-Bearing Accounts$64,032$64,162▲ $130
Savings and Temporary Cash Investments$20,287$20,542▲ $255
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$84,319$84,704▲ $385
Liabilities
Other Liabilities$0$304▲ $304
Total Liabilities$0$304▲ $304
Net Assets / Fund Balance
Total Net Assets Fund Balance$84,319$84,400▲ $81
Total Liabilities and Net Assets / Fund Balance$84,319$84,704▲ $385
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katie BrayExecutive DirectorFT$54,000$54,000

Board Members and Trustees

NameTitle
Greg DrobotPresident and Director
Shawn FelsVice President and Director
Brian MossDirector
Jim HoffmanDirector
Marc BatesDirector
Pat MorfordDirector
Robin FrojenDirector
Shari ReynaSecretary and Director
Mariano BattroTreasurer and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$50,039
Program Service Revenue
$174,258
Investment Income
$255
Other Revenue
$924
All Other Contributions
$23,460
Change in Net Assets
$81
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,192
Salaries, Compensation, and Employee Benefits$55,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$54,000
Advertising---$10,217
Travel---$7,885
Fees for Services Other---$2,756
Other Expenses---$1,826
Insurance---$1,710
Office Expenses---$1,432
Other Salaries and Wages---$1,086
Payroll Taxes---$117
Total Functional Expenses$0$0$0$225,395
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,200
Gaming Gross Income$600
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$304
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has only one class of members.

Form 990, Part VI, Section A, Line 7A

Creamery members elect directors of the board. Creamery members have one vote per entity.

Form 990, Part VI, Section A, Line 7B

In addition to electing the board of directors, changes of the bylaws are voted on by the entire membership.

Form 990, Part VI, Section A, Line 8B

There is no committee that has authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The executive director and treasurer will review the form 990 before filing.

Form 990, Part VI, Section B, Line 12C

Members are aware of requirement to disclose potential conflicts. If any were to arise, appropriate action would be taken in accordance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

Executive director: annual accomplishments are reviewed by the president and treasurer, with assistance from the vice president, who determine any changes in compensation. Last undertaken 12/18. Form 990, part vi, section b, line 15b: n/a - no other officers or key employees are compensated.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Cheese Guild
EIN
16-1755180
Phone
5037649927
Address
PO BOX 19224, PORTLAND, OR 97280

Signing Officer

Name
Katrina Bray
Title
Executive Director
Phone
5037649927
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Drobot
Formed
2006
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
259

Preparer

Firm
Perkins & Company Pc
Address
1211 SW FIFTH AVE SUITE 1000, PORTLAND, OR 97204-3710
Preparer
Cynthia P Bartholomew
Phone
5032210336
Raw XML Appendix364 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0CONSUMER EVENTS: OREGON CHEESE GUILD (OCG) HELD TWO CONSUMER EVENTS DURING THE YEAR. THE OREGON CHEESE FESTIVAL TOOK PLACE ON MARCH 17 & 18, 2018 AT ROGUE CREAMERY IN CENTRAL POINT WHERE THERE WERE 4,000 ATTENDEES AND 100 FOOD AND BEVERAGE VENDORS. THE WEDGE WAS HELD OCTOBER 6, 2018 AT ALDER BLOCK IN PORTLAND WITH 2,500 ATTENDEES AND 75 FOOD AND BEVERAGE VENDORS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY AND DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER AND DIRECTOR
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL PROGRAMS: AN INDUSTRY-ONLY CONFERENCE, CHEESEMAKER EDUCATION DAY, WAS HELD ON JANUARY 27, 2018 AT OREGON STATE UNIVERSITY. ONE HUNDRED CHEESEMAKERS FROM OREGON AND THE PACIFIC NORTHWEST PARTICIPATED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONLY ONE CLASS OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CREAMERY MEMBERS ELECT DIRECTORS OF THE BOARD. CREAMERY MEMBERS HAVE ONE VOTE PER ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN ADDITION TO ELECTING THE BOARD OF DIRECTORS, CHANGES OF THE BYLAWS ARE VOTED ON BY THE ENTIRE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS NO COMMITTEE THAT HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR AND TREASURER WILL REVIEW THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS ARE AWARE OF REQUIREMENT TO DISCLOSE POTENTIAL CONFLICTS. IF ANY WERE TO ARISE, APPROPRIATE ACTION WOULD BE TAKEN IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE DIRECTOR: ANNUAL ACCOMPLISHMENTS ARE REVIEWED BY THE PRESIDENT AND TREASURER, WITH ASSISTANCE FROM THE VICE PRESIDENT, WHO DETERMINE ANY CHANGES IN COMPENSATION. LAST UNDERTAKEN 12/18. FORM 990, PART VI, SECTION B, LINE 15B: N/A - NO OTHER OFFICERS OR KEY EMPLOYEES ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt084319
IRS990/TotalAssetsEOYAmt084704
IRS990/TotalAssetsGrp/BOYAmt084319
IRS990/TotalAssetsGrp/EOYAmt084704
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt050039
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0225395
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0304
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0304
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt084400
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0225395
IRS990/TotalProgramServiceRevenueAmt0174258
IRS990/TotalReportableCompFromOrgAmt054000
IRS990/TotalRevenueGrp/ExclusionAmt0-345
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0175782
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225476
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0259
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt084319
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt084704
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt07885
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 19224
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097280
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.OREGONCHEESEGUILD.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATRINA BRAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05037649927
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON CHEESE GUILD
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0161755180
ReturnHeader/Filer/PhoneNum05037649927
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 19224
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097280
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0107EDC9825E31507E2C414B50C50019CDA1077BD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04C6EB5E83CE6436823ADC79CF6A1F66102F45D75
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.183.24.237
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm023:47:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930928924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERKINS & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01211 SW FIFTH AVE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972043710
ReturnHeader/PreparerPersonGrp/PhoneNum05032210336
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA P BARTHOLOMEW
ReturnHeader/ReturnTs02019-11-15T19:50:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.00$2.15$2.17$2.19$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.00$2.16$2.73$1.74$0.99
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$2.20$2.24$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$1.25$1.31$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$1.79$1.60$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$2.75$2.53$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.84$2.25$2.25$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.00$0.84$2.38$2.49$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$1.83$1.33$0.50
2015Summary only. Only limited summary data is available for this year.$0.45$0.00$1.13$1.02$0.11
2014Summary only. Only limited summary data is available for this year.$0.34$0.00$0.89$0.71$0.18
2013Summary only. Only limited summary data is available for this year.$0.16$0.00$1.24$1.24$0.01
2012Summary only. Only limited summary data is available for this year.$0.17$0.00$0.94$0.89$0.05
2011Summary only. Only limited summary data is available for this year.$0.12$0.00$0.87$0.99$0.12
2010Summary only. Only limited summary data is available for this year.$0.23$0.00$0.66$0.58$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)6 • <$500k nonprofits