Civic Intelligence

Funny Farm Early Learning Center Inc

EIN 20-0128957 • 501(c)3 • Portland, OR

Profile

Funny farm early learning center's mission is to provide unique full-day year-round early childhood care and educational experience for pre-school-aged children - while supporting the needs of working parents - including the offer of financial assistance to families who otherwise would not be able to enroll their children.

7475 SW Oleson Road 11Portland, OR 97223

funnyfarmelc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

63rd percentile

9.7%

Higher net margin than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

98th percentile

$107,591

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

68th percentile

9.9%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

79th percentile

33%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$389,216

Up $35,052 (+9.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$389,216

Up $35,052 (+9.9%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin63rd percentile

Revenue

Up

$362,753

Up $90,287 (+33%) from 2024

Expenses

Up

$327,701

Up $42,431 (+15%) from 2024

Net Income

Up

$35,052

Up $47,856 (+374%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $62,973Liabilities 2011: $28,012Net Assets 2011: $34,9612011Assets 2012: $57,282Liabilities 2012: $26,485Net Assets 2012: $30,7972012Assets 2013: $49,107Liabilities 2013: $26,082Net Assets 2013: $23,0252013Assets 2014: $60,043Liabilities 2014: $29,125Net Assets 2014: $30,9182014Assets 2015: $91,846Liabilities 2015: $43,126Net Assets 2015: $48,7202015Assets 2016: $109,112Liabilities 2016: $46,220Net Assets 2016: $62,8922016Assets 2017: $129,452Liabilities 2017: $46,905Net Assets 2017: $82,5472017Assets 2018: $155,972Liabilities 2018: $34,190Net Assets 2018: $121,7822018Assets 2019: $158,755Liabilities 2019: $22,114Net Assets 2019: $136,6412019Assets 2020: $181,180Liabilities 2020: $52,978Net Assets 2020: $128,2022020Assets 2021: $317,218Liabilities 2021: $14,735Net Assets 2021: $302,4832021Assets 2022: $330,784Liabilities 2022: $11,579Net Assets 2022: $319,2052022Assets 2023: $378,547Liabilities 2023: $11,579Net Assets 2023: $366,9682023Assets 2024: $354,164Liabilities 2024: $0Net Assets 2024: $354,1642024Assets 2025: $389,216Liabilities 2025: $0Net Assets 2025: $389,2162025

Highlighted filing

2025

Assets$389,216
Liabilities$0
Net Assets$389,216
Open 2025 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $218,967Expenses 2011: $197,474Net Income 2011: $21,4932011Revenue 2012: $203,122Expenses 2012: $207,286Net Income 2012: -$4,1642012Revenue 2013: $204,981Expenses 2013: $212,753Net Income 2013: -$7,7722013Revenue 2014: $217,573Expenses 2014: $209,680Net Income 2014: $7,8932014Revenue 2015: $238,351Expenses 2015: $220,549Net Income 2015: $17,8022015Revenue 2016: $246,090Expenses 2016: $231,918Net Income 2016: $14,1722016Revenue 2017: $263,545Expenses 2017: $243,890Net Income 2017: $19,6552017Revenue 2018: $272,563Expenses 2018: $233,328Net Income 2018: $39,2352018Revenue 2019: $267,107Expenses 2019: $252,248Net Income 2019: $14,8592019Revenue 2020: $192,842Expenses 2020: $201,281Net Income 2020: -$8,4392020Revenue 2021: $367,323Expenses 2021: $193,042Net Income 2021: $174,2812021Revenue 2022: $288,261Expenses 2022: $271,539Net Income 2022: $16,7222022Revenue 2023: $294,303Expenses 2023: $246,540Net Income 2023: $47,7632023Revenue 2024: $272,466Expenses 2024: $285,270Net Income 2024: -$12,8042024Revenue 2025: $362,753Expenses 2025: $327,701Net Income 2025: $35,0522025

Highlighted filing

2025

Revenue$362,753
Expenses$327,701
Net Income$35,052
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$389,216
Liabilities
$0
Net assets
$389,216
Revenue
$362,753
Expenses
$327,701
Net income
$35,052
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$3.63$3.28$0.35
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.00$3.54$2.72$2.85$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.12$3.67$2.94$2.47$0.48
2022Detailed filing. Detailed filing data is available for this year.$3.31$0.12$3.19$2.88$2.72$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.15$3.02$3.67$1.93$1.74
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.53$1.28$1.93$2.01$0.08
2019Summary only. Only limited summary data is available for this year.$1.59$0.22$1.37$2.67$2.52$0.15
2018Summary only. Only limited summary data is available for this year.$1.56$0.34$1.22$2.73$2.33$0.39
2017Summary only. Only limited summary data is available for this year.$1.29$0.47$0.83$2.64$2.44$0.20
2016Summary only. Only limited summary data is available for this year.$1.09$0.46$0.63$2.46$2.32$0.14
2015Summary only. Only limited summary data is available for this year.$0.92$0.43$0.49$2.38$2.21$0.18
2014Summary only. Only limited summary data is available for this year.$0.60$0.29$0.31$2.18$2.10$0.08
2013Summary only. Only limited summary data is available for this year.$0.49$0.26$0.23$2.05$2.13$0.08
2012Summary only. Only limited summary data is available for this year.$0.57$0.26$0.31$2.03$2.07$0.04
2011Summary only. Only limited summary data is available for this year.$0.63$0.28$0.35$2.19$1.97$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 20, 2026
Return Version
2025v4.0
Gross Receipts
$366,194
Mission and Program Overview

Mission

Funny farm early learning centers mission is to provide unique full-day year-round early childhood care and educational experience for pre-school aged children while supporting the needs of working parents including the offer of financial assistance to families who otherwise would not be able to afford enrollment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$342,251$378,827▲ $36,576
Savings and Temporary Cash Investments$10,388$10,389▲ $1
Accounts Receivable$1,525$0▼ $1,525
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$354,164$389,216▲ $35,052
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$354,164$389,216▲ $35,052
Total Net Assets Fund Balance$354,164$389,216▲ $35,052
Total Liabilities and Net Assets / Fund Balance$354,164$389,216▲ $35,052
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura RawlinsSecretaryFT$94,792$12,799$107,591
Marcene F WellsPresidentFT$94,792$12,799$107,591

Board Members and Trustees

NameTitle
Geni KellyDirector
Larisa VailDirector
Marcella VailDirector
Maureen ManningDirector
Toni WeaverDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$26,611
Program Service Revenue
$331,397
Investment Income
$1
Other Revenue
$4,744
All Other Contributions
$22,200
Change in Net Assets
$35,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$258,817
Other Expenses$68,884
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$215,182--$215,182
Occupancy$28,088$2,959-$31,047
Other Salaries and Wages$23,610--$23,610
Payroll Taxes$16,038--$16,038
Fees for Services Other$3,842$5,850-$9,692
Office Expenses-$5,446-$5,446
Other Employee Benefits$3,987--$3,987
Insurance-$1,475-$1,475
Other Expenses$7,884$379-$379
Advertising-$294-$294
All Other Expenses$68--$68
Total Functional Expenses$310,653$17,048$0$327,701
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,185
Fundraising Direct Expenses$3,441
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Marcella vail and larisa vail are related.”

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

“Prior to the filing of the annual form 990 with the internal revenue service, each member of the board of directors is provided a complete copy of the final draft of the return as a pdf attachment to an email transmittal. Each board member is requested to review the return and to discuss any questions with the board chairperson/executive director -- who serves as the direct contact person with the outside return preparer.”

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

“Board members and employees are required to complete an annual conflict of interest form and disclose any conflicts that exist.”

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

“The board of directors periodically reviews and sets the compensation level for the executive director position, which is the top management and finance position in the organization. The determination process is conducted only by the board members who do not have a conflict of interest with respect to the compensation arrangement. Any member with such a conflict is recused from the process. In making its determination of the compensation level of the executive director, the board considers any information available with regard to the compensation paid to executive directors in the same geographic area in comparable organizations and with functionally similar duties and responsibilities. The discussion and the decision of the board is contemporaneously documented in the minutes of its meetings.”

Form 990, Part VI, Section C, Line 19

“Funny farm elc will make availabe to the general public - upon request - the organization's governing documents, conflict of interest policy and financial statements.”

Filing and Contact Details

Filer

Filer Name
Funny Farm Early Learning Center Inc
EIN
20-0128957
Phone
5032453107
Address
7475 SW Oleson Road 11, Portland, OR 97223

Signing Officer

Name
Marcene F Wells
Title
President
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcene F Wells
Formed
2003
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
5
Employees
4
Volunteers
5

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Jonna Vercellini CPA
Phone
5032223338
Raw XML AppendixShowing 400 of 421 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/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0354164
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0389216
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IRS990/OccupancyGrp/ManagementAndGeneralAmt02959
IRS990/OccupancyGrp/ProgramServicesAmt028088
IRS990/OccupancyGrp/TotalAmt031047
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05446
IRS990/OfficeExpensesGrp/TotalAmt05446
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03987
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03987
IRS990/OtherExpensesGrp/Desc0CURRICULUM RESOURCES
IRS990/OtherExpensesGrp/Desc1LUNCH/FOOD
IRS990/OtherExpensesGrp/Desc2TAXES & LICENSES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0645
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1379
IRS990/OtherExpensesGrp/ProgramServicesAmt011954
IRS990/OtherExpensesGrp/ProgramServicesAmt17884
IRS990/OtherExpensesGrp/TotalAmt011954
IRS990/OtherExpensesGrp/TotalAmt17884
IRS990/OtherExpensesGrp/TotalAmt2645
IRS990/OtherExpensesGrp/TotalAmt3379
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023610
IRS990/OtherSalariesAndWagesGrp/TotalAmt023610
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt016038
IRS990/PayrollTaxesGrp/TotalAmt016038
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MARCENE F WELLS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0331397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0331397
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03667
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt05019
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IRS990/PYSalariesCompEmpBnftPaidAmt0213075
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IRS990/ReconcilationRevenueExpnssAmt035052
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0331397
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010388
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010389
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt026611
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03667
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt061076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt015000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016396
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0122750
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0331397
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0233272
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0234072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0250866
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01320518
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt04744
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt05019
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt09763
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.99330
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01443268
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0358008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0274578
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0294348
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0249072
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0267262
IRS990ScheduleA/Total509Grp/TotalAmt01443268
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0362753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0279598
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0249073
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01453036
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARCELLA VAIL AND LARISA VAIL ARE RELATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO THE FILING OF THE ANNUAL FORM 990 WITH THE INTERNAL REVENUE SERVICE, EACH MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED A COMPLETE COPY OF THE FINAL DRAFT OF THE RETURN AS A PDF ATTACHMENT TO AN EMAIL TRANSMITTAL. EACH BOARD MEMBER IS REQUESTED TO REVIEW THE RETURN AND TO DISCUSS ANY QUESTIONS WITH THE BOARD CHAIRPERSON/EXECUTIVE DIRECTOR -- WHO SERVES AS THE DIRECT CONTACT PERSON WITH THE OUTSIDE RETURN PREPARER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST FORM AND DISCLOSE ANY CONFLICTS THAT EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS PERIODICALLY REVIEWS AND SETS THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR POSITION, WHICH IS THE TOP MANAGEMENT AND FINANCE POSITION IN THE ORGANIZATION. THE DETERMINATION PROCESS IS CONDUCTED ONLY BY THE BOARD MEMBERS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. ANY MEMBER WITH SUCH A CONFLICT IS RECUSED FROM THE PROCESS. IN MAKING ITS DETERMINATION OF THE COMPENSATION LEVEL OF THE EXECUTIVE DIRECTOR, THE BOARD CONSIDERS ANY INFORMATION AVAILABLE WITH REGARD TO THE COMPENSATION PAID TO EXECUTIVE DIRECTORS IN THE SAME GEOGRAPHIC AREA IN COMPARABLE ORGANIZATIONS AND WITH FUNCTIONALLY SIMILAR DUTIES AND RESPONSIBILITIES. THE DISCUSSION AND THE DECISION OF THE BOARD IS CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF ITS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FUNNY FARM ELC WILL MAKE AVAILABE TO THE GENERAL PUBLIC - UPON REQUEST - THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0354164
IRS990/TotalAssetsEOYAmt0389216
IRS990/TotalAssetsGrp/BOYAmt0354164
IRS990/TotalAssetsGrp/EOYAmt0389216
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026611
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0310653
IRS990/TotalFunctionalExpensesGrp/TotalAmt0327701
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0354164
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0389216
IRS990/TotalOtherCompensationAmt025598
IRS990/TotalProgramServiceExpensesAmt0310653
IRS990/TotalProgramServiceRevenueAmt0331397
IRS990/TotalReportableCompFromOrgAmt0189584
IRS990/TotalRevenueGrp/ExclusionAmt04745
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0331397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0362753
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0354164
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389216
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07475 SW Oleson Road 11
IRS990/USAddress/CityNm0Portland
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097223
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0funnyfarmelc.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCENE F WELLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20

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