Civic Intelligence

Black Butte Ranch Association

EIN 23-7115837 • 501(c)4 • Black Butte Ranch, OR

Profile

To engage without profit to its members in such activities as may promote the health, safety, welfare, and common good of the residents of the community of black butte ranch.

PO Box 8000Black Butte Ranch, OR 97759

www.blackbutteranch.com

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.13x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)4 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

1.27x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)4 • $50M-$100M nonprofits • Source year 2025

Net Margin

69th percentile

23%

Higher net margin than 69% of similar nonprofits.

501(c)4 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$318,052

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)4 • $50M-$100M nonprofits • Source year 2025

Asset Growth

32nd percentile

1.5%

Faster asset growth than 32% of similar nonprofits.

501(c)4 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

7.1%

Faster revenue growth than 50% of similar nonprofits.

501(c)4 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$93,399,939

Up $1,391,306 (+1.5%) from 2024

Liabilities

Down

$12,166,248

Down $765,407 (-5.9%) from 2024

Net Assets

Up

$81,233,691

Up $2,156,713 (+2.7%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin69th percentile

Revenue

Up

$9,556,451

Up $631,859 (+7.1%) from 2024

Expenses

Up

$7,399,738

Up $551,032 (+8.0%) from 2024

Net Income

Up

$2,156,713

Up $80,827 (+3.9%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$100M$50M$0Assets 2012: $41,703,513Liabilities 2012: $3,586,051Net Assets 2012: $38,117,4622012Assets 2013: $44,177,014Liabilities 2013: $3,536,436Net Assets 2013: $40,640,5782013Assets 2014: $46,968,941Liabilities 2014: $3,704,354Net Assets 2014: $43,264,5872014Assets 2015: $55,007,929Liabilities 2015: $5,025,449Net Assets 2015: $49,982,4802015Assets 2016: $58,365,377Liabilities 2016: $5,592,848Net Assets 2016: $52,772,5292016Assets 2017: $60,819,245Liabilities 2017: $5,293,141Net Assets 2017: $55,526,1042017Assets 2018: $63,441,734Liabilities 2018: $5,129,476Net Assets 2018: $58,312,2582018Assets 2019: $65,948,486Liabilities 2019: $5,019,529Net Assets 2019: $60,928,9572019Assets 2020: $67,503,924Liabilities 2020: $3,778,437Net Assets 2020: $63,725,4872020Assets 2021: $70,324,964Liabilities 2021: $3,908,063Net Assets 2021: $66,416,9012021Assets 2022: $78,539,859Liabilities 2022: $8,384,848Net Assets 2022: $70,155,0112022Assets 2023: $81,181,216Liabilities 2023: $4,180,124Net Assets 2023: $77,001,0922023Assets 2024: $92,008,633Liabilities 2024: $12,931,655Net Assets 2024: $79,076,9782024Assets 2025: $93,399,939Liabilities 2025: $12,166,248Net Assets 2025: $81,233,6912025

Highlighted filing

2025

Assets$93,399,939
Liabilities$12,166,248
Net Assets$81,233,691
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

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

$15M$10M$5.0M$0Expenses 2012: $3,888,0222012Expenses 2013: $3,847,3202013Revenue 2014: $6,512,790Expenses 2014: $3,922,523Net Income 2014: $2,590,2672014Revenue 2015: $10,866,811Expenses 2015: $4,033,410Net Income 2015: $6,833,4012015Revenue 2016: $7,460,675Expenses 2016: $4,679,510Net Income 2016: $2,781,1652016Revenue 2017: $7,700,945Expenses 2017: $4,980,400Net Income 2017: $2,720,5452017Revenue 2018: $7,818,154Expenses 2018: $5,001,329Net Income 2018: $2,816,8252018Revenue 2019: $7,964,694Expenses 2019: $5,301,329Net Income 2019: $2,663,3652019Revenue 2020: $7,935,972Expenses 2020: $5,139,442Net Income 2020: $2,796,5302020Revenue 2021: $7,861,463Expenses 2021: $5,170,049Net Income 2021: $2,691,4142021Revenue 2022: $9,586,570Expenses 2022: $5,848,460Net Income 2022: $3,738,1102022Revenue 2023: $13,096,255Expenses 2023: $6,250,174Net Income 2023: $6,846,0812023Revenue 2024: $8,924,592Expenses 2024: $6,848,706Net Income 2024: $2,075,8862024Revenue 2025: $9,556,451Expenses 2025: $7,399,738Net Income 2025: $2,156,7132025

Highlighted filing

2025

Revenue$9,556,451
Expenses$7,399,738
Net Income$2,156,713
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$93,399,939
Liabilities
$12,166,248
Net assets
$81,233,691
Revenue
$9,556,451
Expenses
$7,399,738
Net income
$2,156,713
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$93.4$12.2$81.2$9.56$7.40$2.16
2024Detailed filing. Detailed filing data is available for this year.$92.0$12.9$79.1$8.92$6.85$2.08
2023Detailed filing. Detailed filing data is available for this year.$81.2$4.18$77.0$13.1$6.25$6.85
2022Detailed filing. Detailed filing data is available for this year.$78.5$8.38$70.2$9.59$5.85$3.74
2021Detailed filing. Detailed filing data is available for this year.$70.3$3.91$66.4$7.86$5.17$2.69
2020Detailed filing. Detailed filing data is available for this year.$67.5$3.78$63.7$7.94$5.14$2.80
2019Detailed filing. Detailed filing data is available for this year.$65.9$5.02$60.9$7.96$5.30$2.66
2018Detailed filing. Detailed filing data is available for this year.$63.4$5.13$58.3$7.82$5.00$2.82
2017Detailed filing. Detailed filing data is available for this year.$60.8$5.29$55.5$7.70$4.98$2.72
2016Detailed filing. Detailed filing data is available for this year.$58.4$5.59$52.8$7.46$4.68$2.78
2015Detailed filing. Detailed filing data is available for this year.$55.0$5.03$50.0$10.9$4.03$6.83
2014Detailed filing. Detailed filing data is available for this year.$47.0$3.70$43.3$6.51$3.92$2.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.2$3.54$40.6$3.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.7$3.59$38.1$3.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 8, 2025
Return Version
2024v5.0
Gross Receipts
$9,614,442
Mission and Program Overview

Mission

To engage without profit to its members in such activities as may promote the health, safety, welfare, and common good of the residents of the community of black butte ranch.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$73,960,650$76,067,363▲ $2,106,713
Land, Buildings, and Equipment, Net$19,403,881$19,463,772▲ $59,891
Savings and Temporary Cash Investments$11,684,588$9,039,072▼ $2,645,516
Pd in Cap Srpls Land Bldg Eqp Fund$5,116,328$5,166,328▲ $50,000
Accounts Receivable$759,845$490,093▼ $269,752
Cash and Non-Interest-Bearing Accounts$587,603$433,479▼ $154,124
Inventories for Sale or Use$58,686$85,551▲ $26,865
Prepaid Expenses and Deferred Charges$95,088$59,052▼ $36,036
Total Assets$92,008,633$93,399,939▲ $1,391,306
Other Assets Total$59,418,942$63,828,920▲ $4,409,978
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,500,000$7,568,750▼ $931,250
Deferred Revenue$3,983,014$4,140,916▲ $157,902
Accounts Payable and Accrued Expenses$433,621$442,478▲ $8,857
Other Liabilities$15,020$14,104▼ $916
Total Liabilities$12,931,655$12,166,248▼ $765,407
Net Assets / Fund Balance
Total Net Assets Fund Balance$79,076,978$81,233,691▲ $2,156,713
Total Liabilities and Net Assets / Fund Balance$92,008,633$93,399,939▲ $1,391,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,896,509$10,060,745$23,957,254
Leasehold Improvements$3,901,435$12,900,839$16,802,274
Equipment$743,269$1,958,668$2,701,937
Other Land Buildings$181,084$803,203$984,287
Land$741,475-$741,475
Other Assets Org$18,175--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleOtherTotal
Brian BurnsCFO$25,005$25,005

Board Members and Trustees

NameTitle
Ken SpearingChair
Geoff HuntingtonVice Chair
Kyle CummingsCEO
Allan DulwickMember
Bob ChamnessMember
John LydaMember
Mike TreadawayMember
Nick BeasleyMember
Susan WaddellMember
Wendy ScottMember
Mark ChristieSecretary
Bob GulickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,151,995
Investment Income
$316,346
Other Revenue
$88,110
Change in Net Assets
$2,156,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,224,611
Salaries, Compensation, and Employee Benefits$2,170,847
Grants and Similar Amounts Paid$4,280
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,541,760$190,555-$1,732,315
Depreciation Depletion$1,445,855--$1,445,855
Insurance-$895,806-$895,806
Fees for Services Management-$591,960-$591,960
Occupancy$197,645$97,348-$294,993
Office Expenses$200,176$66,725-$266,901
Interest$265,445--$265,445
Other Employee Benefits$217,665$21,527-$239,192
Payroll Taxes$167,794$18,644-$186,438
Fees for Services Legal-$120,737-$120,737
Advertising-$116,843-$116,843
Information Technology-$92,076-$92,076
Travel$76,019--$76,019
Conferences and Meetings$41,663--$41,663
Fees for Services Accounting-$36,000-$36,000
Other Expenses$11,320$12,263-$23,583
All Other Expenses$8,671$9,393-$18,064
Pension Plan Contributions$11,612$1,290-$12,902
Fees for Services Other-$10,165-$10,165
Grants to Domestic Individuals$4,280--$4,280
Total Functional Expenses$5,047,716$2,352,022$0$7,399,738
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$14,104
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Each property owner of black butte ranch is considered to be a member of the association.”

Form 990, Page 6, Part VI, Line 7A

“The board is elected by the property owners.”

Form 990, Page 6, Part VI, Line 7B

“Dues increases above preapproved limits, special assessments, and changes to the master design require approval of the property owners.”

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

“Form 990 is compiled by management and reviewed by multiple fellow managers prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Financial statements and governing documents are made available to the public upon request. Requests can be made to the president or the cfo for the black butte ranch corporation.”

Filing and Contact Details

Filer

Filer Name
Black Butte Ranch Association
EIN
23-7115837
Phone
5415951501
Address
PO BOX 8000, BLACK BUTTE RANCH, OR 97759

Signing Officer

Name
Brian Burns
Title
CFO
Phone
5415951501
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Burns
Formed
1982
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
41

Preparer

Firm
Jones & Roth Pc
Address
300 SW COLUMBIA ST SUITE 201, BEND, OR 97702
Preparer
Evan B Dickens
Phone
5413823590
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers serve on the board of directors and related committees/task forces.”

Raw XML AppendixShowing 400 of 546 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/MissionDesc0TO ENGAGE WITHOUT PROFIT TO ITS MEMBERS IN SUCH ACTIVITIES AS MAY PROMOTE THE HEALTH, SAFETY, WELFARE, AND COMMON GOOD OF THE RESIDENTS OF THE COMMUNITY OF BLACK BUTTE RANCH.
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IRS990/OtherExpensesGrp/Desc1EQUIPMENT AND TOOLS
IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc3BANK AND CREDIT CARD FEES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt128156
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt212263
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IRS990/OtherExpensesGrp/ProgramServicesAmt211320
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IRS990/OtherExpensesGrp/TotalAmt181797
IRS990/OtherExpensesGrp/TotalAmt228156
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01541760
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0167794
IRS990/PayrollTaxesGrp/TotalAmt0186438
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt05116328
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt05166328
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01290
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011612
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059052
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11236522
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt128085
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt218175
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt063828920
IRS990ScheduleD/TotalLiabilityAmt014104
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08981
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt01892
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KYLE CUMMINGS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0318052
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS SERVE ON THE BOARD OF DIRECTORS AND RELATED COMMITTEES/TASK FORCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH PROPERTY OWNER OF BLACK BUTTE RANCH IS CONSIDERED TO BE A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS ELECTED BY THE PROPERTY OWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES INCREASES ABOVE PREAPPROVED LIMITS, SPECIAL ASSESSMENTS, AND CHANGES TO THE MASTER DESIGN REQUIRE APPROVAL OF THE PROPERTY OWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS COMPILED BY MANAGEMENT AND REVIEWED BY MULTIPLE FELLOW MANAGERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS CAN BE MADE TO THE PRESIDENT OR THE CFO FOR THE BLACK BUTTE RANCH CORPORATION.

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