Civic Intelligence

Marion Cultural Development Corporation

EIN 20-0954670 • 501(c)3 • Salem, OR

Profile

The MCDC was organized as an independent, non-profit benefit corporation for the purpose of enhancing the development of the visual arts, performance arts, narrative and literary art, cultural tourism, heritage, history and natural history, and humanities in Marion County, Oregon, through the periodic distribution of grant monies from the Oregon Cultural Trust.

PO Box 2763Salem, OR 97308

www.marionculturaltrust.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

44th percentile

-0.3%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

47th percentile

-3.3%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

79th percentile

31%

Faster revenue growth than 79% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$4,288

Down $145 (-3.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$4,288

Down $145 (-3.3%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin44th percentile

Revenue

Up

$55,920

Up $13,335 (+31%) from 2024

Expenses

Up

$56,065

Up $9,005 (+19%) from 2024

Net Income

Up

-$145

Up $4,330 (+97%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$40K$30K$20K$10K$0Assets 2011: $7,408Liabilities 2011: $02011Assets 2012: $7,408Liabilities 2012: $02012Assets 2013: $7,072Liabilities 2013: $02013Assets 2014: $4,752Liabilities 2014: $02014Assets 2015: $5,412Liabilities 2015: $02015Assets 2016: $3,260Liabilities 2016: $02016Assets 2017: $2,932Liabilities 2017: $02017Assets 2018: $2,858Liabilities 2018: $02018Assets 2019: $3,867Liabilities 2019: $02019Assets 2020: $2,897Liabilities 2020: $02020Assets 2021: $12,266Liabilities 2021: $0Net Assets 2021: $12,2662021Assets 2022: $34,360Liabilities 2022: $0Net Assets 2022: $34,3602022Assets 2023: $8,908Liabilities 2023: $0Net Assets 2023: $8,9082023Assets 2024: $4,433Liabilities 2024: $0Net Assets 2024: $4,4332024Assets 2025: $4,288Liabilities 2025: $0Net Assets 2025: $4,2882025

Highlighted filing

2025

Assets$4,288
Liabilities$0
Net Assets$4,288
Open 2025 Filing

Operations Trend

Revenue Growth79th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $27,502Expenses 2011: $23,803Net Income 2011: $3,6992011Revenue 2012: $27,502Expenses 2012: $23,803Net Income 2012: $3,6992012Revenue 2013: $27,549Expenses 2013: $27,884Net Income 2013: -$3352013Revenue 2014: $30,593Expenses 2014: $32,912Net Income 2014: -$2,3192014Revenue 2015: $34,760Expenses 2015: $34,100Net Income 2015: $6602015Revenue 2016: $36,590Expenses 2016: $38,742Net Income 2016: -$2,1522016Revenue 2017: $41,425Expenses 2017: $41,753Net Income 2017: -$3282017Revenue 2018: $43,238Expenses 2018: $43,312Net Income 2018: -$742018Revenue 2019: $44,683Expenses 2019: $43,674Net Income 2019: $1,0092019Revenue 2020: $38,745Expenses 2020: $39,715Net Income 2020: -$9702020Revenue 2021: $883,331Expenses 2021: $873,962Net Income 2021: $9,3692021Revenue 2022: $57,356Expenses 2022: $35,262Net Income 2022: $22,0942022Revenue 2023: $58,142Expenses 2023: $83,594Net Income 2023: -$25,4522023Revenue 2024: $42,585Expenses 2024: $47,060Net Income 2024: -$4,4752024Revenue 2025: $55,920Expenses 2025: $56,065Net Income 2025: -$1452025

Highlighted filing

2025

Revenue$55,920
Expenses$56,065
Net Income-$145
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$4,288
Liabilities
$0
Net assets
$4,288
Revenue
$55,920
Expenses
$56,065
Net income
-$145
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.56$0.56$0.00
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.43$0.47$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.58$0.84$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.57$0.35$0.22
2021Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$8.83$8.74$0.09
2020Summary only. Only limited summary data is available for this year.$0.03$0.00$0.39$0.40$0.01
2019Summary only. Only limited summary data is available for this year.$0.04$0.00$0.45$0.44$0.01
2018Summary only. Only limited summary data is available for this year.$0.03$0.00$0.43$0.43$0.00
2017Summary only. Only limited summary data is available for this year.$0.03$0.00$0.41$0.42$0.00
2016Summary only. Only limited summary data is available for this year.$0.03$0.00$0.37$0.39$0.02
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.35$0.34$0.01
2014Summary only. Only limited summary data is available for this year.$0.05$0.00$0.31$0.33$0.02
2013Summary only. Only limited summary data is available for this year.$0.07$0.00$0.28$0.28$0.00
2012Summary only. Only limited summary data is available for this year.$0.07$0.00$0.28$0.24$0.04
2011Summary only. Only limited summary data is available for this year.$0.07$0.00$0.28$0.24$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 2, 2025
Return Version
2024v5.0
Gross Receipts
$55,920
Mission and Program Overview

Mission

The MCDC was organized as an independent, non-profit benefit corporation for the purpose of enhancing the development of the visual arts, performance arts, narrative and literary art, cultural tourism, heritage, history and natural history, and humanities in Marion County, Oregon, through the periodic distribution of grant monies from the Oregon Cultural Trust.

Program Services

DescriptionGrantsExpenses
Grants were given to Marion County cultural non profits.$54,150$0
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay PendletonSecretary-$0--
Amanda NavarroTreasurer-$0--
Gaelen McAllisterPresident-$0--
Robert SalbergDirector-$0--
Kathleen FishDirector-$0--
Marc HansenDirector-$0--
Virginia MerrimanDirector-$0--
Filing and Contact Details

Filer

Filer Name
Marion Cultural Development Corporation
EIN
20-0954670
Phone
5032692164
Address
PO Box 2763, Salem, OR 97308

Signing Officer

Name
Gaelen McAllister
Title
board member
Phone
5032692164
Signed
2025-11-02
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“$35.40 Dream Host; $225.00, USPS PO Box Renewal; $400.00, Willamette Heritage Center; $50.00, Oregon Business Registry; $70.00,Oregon DOJ c12 Filing; $970.00, Willaby's Catering; $164.95 Fiesta Insurance”

Raw XML Appendix177 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Gaelen McAllister
IRS990EZ/BooksInCareOfDetail/PhoneNum05032692164
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 2763
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Salem
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097308
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04433
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04288
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt055920
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-145
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04433
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04288
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt054150
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt055920
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04433
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04288
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04433
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04288
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kay Pendleton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Amanda Navarro
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Gaelen McAllister
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Robert Salberg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kathleen Fish
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Marc Hansen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Virginia Merriman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01915
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0The MCDC was organized as an independent, non-profit benefit corporation for the purpose of enhancing the development of the visual arts, performance arts, narrative and literary art, cultural tourism, heritage, history and natural history, and humanities in Marion County, Oregon, through the periodic distribution of grant monies from the Oregon Cultural Trust.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Grants were given to Marion County cultural non profits.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt054150
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt056065
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt055920
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://www.marionculturaltrust.org/
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt055920
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt042585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt058142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt057356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0883331
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01097334
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt01097334
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt055920
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt042585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt058142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt057356
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0883331
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01097334
IRS990ScheduleA/TotalSupportAmt01097334
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0$35.40 Dream Host; $225.00, USPS PO Box Renewal; $400.00, Willamette Heritage Center; $50.00, Oregon Business Registry; $70.00,Oregon DOJ c12 Filing; $970.00, Willaby's Catering; $164.95 Fiesta Insurance
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Gaelen McAllister
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0board member
ReturnHeader/BusinessOfficerGrp/PhoneNum05032692164
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARION CULTURAL DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0MARI
ReturnHeader/Filer/EIN0200954670
ReturnHeader/Filer/PhoneNum05032692164
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2763
ReturnHeader/Filer/USAddress/CityNm0Salem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097308
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-11-02T18:50:04-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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