Civic Intelligence

Forest Park Elementary School Foundation

990 • Fiscal year 2023 • EIN 20-1975263

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 24, 2023

9935 NW Durrett StPortland, OR 97229

(503) 916-5400

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

7th percentile

-83%

Higher net margin than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

9th percentile

-55%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

32%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$155,615

Down $189,948 (-55%) from 2022

Net Assets

Down

$155,615

Down $189,948 (-55%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$228,094

Up $54,848 (+32%) from 2022

Expenses

Up

$418,042

Up $390,360 (+1410%) from 2022

Net Income

Down

-$189,948

Down $335,512 (-230%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $242,700Liabilities 2011: $0Net Assets 2011: $242,7002011Assets 2012: $251,199Liabilities 2012: $0Net Assets 2012: $251,1992012Assets 2013: $232,105Liabilities 2013: $0Net Assets 2013: $232,1052013Assets 2015: $243,290Liabilities 2015: $0Net Assets 2015: $243,2902015Assets 2016: $227,091Liabilities 2016: $0Net Assets 2016: $227,0912016Assets 2017: $308,125Liabilities 2017: $0Net Assets 2017: $308,1252017Assets 2018: $196,683Liabilities 2018: $0Net Assets 2018: $196,6832018Assets 2019: $234,697Liabilities 2019: $0Net Assets 2019: $234,6972019Assets 2020: $168,603Liabilities 2020: $0Net Assets 2020: $168,6032020Assets 2021: $199,999Liabilities 2021: $0Net Assets 2021: $199,9992021Assets 2022: $345,563Liabilities 2022: $0Net Assets 2022: $345,5632022Assets 2023: $155,615Liabilities 2023: $0Net Assets 2023: $155,6152023Assets 2024: $99,009Liabilities 2024: $0Net Assets 2024: $99,0092024Assets 2025: $171,213Liabilities 2025: $0Net Assets 2025: $171,2132025

Highlighted filing

2023

Assets$155,615
Liabilities$0
Net Assets$155,615

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $276,901Expenses 2011: $171,682Net Income 2011: $105,2192011Revenue 2012: $252,809Expenses 2012: $244,310Net Income 2012: $8,4992012Revenue 2013: $268,939Expenses 2013: $288,033Net Income 2013: -$19,0942013Revenue 2015: $180,717Expenses 2015: $163,547Net Income 2015: $17,1702015Revenue 2016: $175,640Expenses 2016: $191,839Net Income 2016: -$16,1992016Revenue 2017: $284,598Expenses 2017: $203,564Net Income 2017: $81,0342017Revenue 2018: $246,528Expenses 2018: $357,970Net Income 2018: -$111,4422018Revenue 2019: $312,233Expenses 2019: $274,219Net Income 2019: $38,0142019Revenue 2020: $204,221Expenses 2020: $270,315Net Income 2020: -$66,0942020Revenue 2021: $84,758Expenses 2021: $53,362Net Income 2021: $31,3962021Revenue 2022: $173,246Expenses 2022: $27,682Net Income 2022: $145,5642022Revenue 2023: $228,094Expenses 2023: $418,042Net Income 2023: -$189,9482023Revenue 2024: $152,809Expenses 2024: $209,415Net Income 2024: -$56,6062024Revenue 2025: $123,205Expenses 2025: $51,001Net Income 2025: $72,2042025

Highlighted filing

2023

Revenue$228,094
Expenses$418,042
Net Income-$189,948
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 24, 2023
Return Version
2022v5.0
Gross Receipts
$263,693
Mission and Program Overview

Mission

The primary purpose of the organization is to provide funding to the forest park elementary school to hire additional teachers and staff.

The foundation supports approx 327 students at forest park elementary school in portland, or by providing funding to hire education assistants which could not be hired with existing state funding.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$345,563$155,615▼ $189,948
Total Assets$345,563$155,615▼ $189,948
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$345,563$155,615▼ $189,948
Total Net Assets Fund Balance$345,563$155,615▼ $189,948
Total Liabilities and Net Assets / Fund Balance$345,563$155,615▼ $189,948
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sarah ShivelyPresident
Christine MasonDirector
Dave GenelDirector
Laura GrahamDirector
Marilys ErnstDirector
Melissa SlechtaDirector
Paige De MunizDirector
Sivasankari VaiyakkanDirector
Steven BoenderDirector
Wendy WilsonDirector
Michele FilppuCo-treasurer
Lyda HakesSecretarty
Christie RobinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,635
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$84,442
All Other Contributions
$143,635
Change in Net Assets
$-189,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$372,702
Other Expenses$45,340
Total Fundraising Expense$39,561
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$372,702--$372,702
Fees for Services Other-$2,162-$2,162
Other Expenses--$1,915$1,915
Insurance-$1,564-$1,564
Office Expenses-$1,409-$1,409
Fees for Services Management$644--$644
Total Functional Expenses$373,346$5,135$39,561$418,042
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Fund for Portland Public SchoolPortland, OR-See Part Iv Below$372,702
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$120,041
Fundraising Direct Expenses$35,599
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$120,041$120,041$15,527$104,514
Total Events$120,041$120,041$35,599$84,442
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 and supplemental schedules are provided to the board of directors for review. Any agreed upon changes are made prior to filing.

Form 990, Page 6, Part VI, Line 19

WEBSITE

Filing and Contact Details

Filer

Filer Name
The Forest Park Elementary School
EIN
20-1975263
Phone
5039165400
Address
9935 NW DURRETT ST, PORTLAND, OR 97229

Signing Officer

Name
Laura Graham
Title
Director
Phone
5039165400
Signed
2023-10-24

Organization Details

Principal Officer
Sarah Shively
Formed
2004
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Mgn Tax & Advisory Group LLC
Address
16869 SW 65TH AVE 313, LAKE OSWEGO, OR 97035
Preparer
Jace Parker
Phone
5033291824
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

The foundation supports approximately 400 students at forest park elementary school in portland, or by providing funding to hire teachers and staff which could not be hired with existing state funding. Additional funding effectively reduces class sizes. Two-thrids of funds raised by the foundation supports positions at forest park elementary school while one- third supports the fund for portland public schools, a non-profit organization in portland, or that supports public schools throughout the city of portland

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IRS990ScheduleI/RecipientTable/CashGrantAmt0372702
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SEE PART IV BELOW
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE FUND FOR PORTLAND PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0931149789
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0501 N DIXON STREET
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 2: THE ORGANIZATION GRANTS FUNDS TO ALL HANDS RAISED, TWO-THIRDS OF THESE FUNDS ARE THEN DISTRIBUTED TO PORTLAND PUBLIC SCHOOLS WHICH FUNDS TEACHERS AND STAFF AT FOREST PARK ELEMENTARY SCHOOL. THE FOUNDATION WORKS WITH PORTLAND PUBLIC SCHOOLS AND THE PRINCIPAL AT FOREST PARK ELEMENTARY SCHOOL TO ENSURE THAT THE FUNDS ARE SPENT AS INTENDED. PART II, LINE 1H: THE FOUNDATION SUPPORTS APPROXIMATELY 400 STUDENTS AT FOREST PARK ELEMENTARY SCHOOL IN PORTLAND, OR BY PROVIDING FUNDING TO HIRE TEACHERS AND STAFF WHICH COULD NOT BE HIRED WITH EXISTING STATE FUNDING. ADDITIONAL FUNDING EFFECTIVELY RECUDES CLASS SIZED. TWO-THIRDS OF FUNDS RAISED BY THE FOUNDATION SUPPORTS POSITIONS AT FOREST PART ELEMENTARY SCHOOL WHILE ONE-THIRD SUPPORTS THE FUND FOR PORTLAND PUBLIC SCHOOLS, A NON-PROFIT ORGANIZATION IN PORTLAND, OR THAT SUPPORTS SHCOOLS THROUHGOUT THE PORTLAND PUBLIC SCHOOL DISTRICT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION SUPPORTS APPROXIMATELY 400 STUDENTS AT FOREST PARK ELEMENTARY SCHOOL IN PORTLAND, OR BY PROVIDING FUNDING TO HIRE TEACHERS AND STAFF WHICH COULD NOT BE HIRED WITH EXISTING STATE FUNDING. ADDITIONAL FUNDING EFFECTIVELY REDUCES CLASS SIZES. TWO-THRIDS OF FUNDS RAISED BY THE FOUNDATION SUPPORTS POSITIONS AT FOREST PARK ELEMENTARY SCHOOL WHILE ONE- THIRD SUPPORTS THE FUND FOR PORTLAND PUBLIC SCHOOLS, A NON-PROFIT ORGANIZATION IN PORTLAND, OR THAT SUPPORTS PUBLIC SCHOOLS THROUGHOUT THE CITY OF PORTLAND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND SUPPLEMENTAL SCHEDULES ARE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. ANY AGREED UPON CHANGES ARE MADE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
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IRS990/WebsiteAddressTxt0WWW.FPEFOUNDATION.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA GRAHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05039165400
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FOREST PARK ELEMENTARY SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0201975263
ReturnHeader/Filer/PhoneNum05039165400
ReturnHeader/Filer/USAddress/AddressLine1Txt09935 NW DURRETT ST
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861635467
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MGN TAX & ADVISORY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016869 SW 65TH AVE 313
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097035
ReturnHeader/PreparerPersonGrp/PhoneNum05033291824

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.00$1.71$1.23$0.51$0.72
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$1.53$2.09$0.57
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$2.28$4.18$1.90
2022Detailed filing. Detailed filing data is available for this year.$3.46$0.00$3.46$1.73$0.28$1.46
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.85$0.53$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$2.04$2.70$0.66
2019Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$3.12$2.74$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$2.47$3.58$1.11
2017Detailed filing. Detailed filing data is available for this year.$3.08$0.00$3.08$2.85$2.04$0.81
2016Summary only. Only limited summary data is available for this year.$2.27$0.00$2.27$1.76$1.92$0.16
2015Summary only. Only limited summary data is available for this year.$2.43$0.00$2.43$1.81$1.64$0.17
2013Summary only. Only limited summary data is available for this year.$2.32$0.00$2.32$2.69$2.88$0.19
2012Summary only. Only limited summary data is available for this year.$2.51$0.00$2.51$2.53$2.44$0.08
2011Summary only. Only limited summary data is available for this year.$2.43$0.00$2.43$2.77$1.72$1.05