Civic Intelligence

Oregon Recreation and Park Association Inc.

990 • Fiscal year 2019 • EIN 23-7332834

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 03, 2020

PO Box 202Lake Oswego, OR 97034

(503) 534-5673

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

58th percentile

7.4%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$80,550

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$285,200

No earlier filing loaded for comparison.

Net Assets

$283,536

No earlier filing loaded for comparison.

Liabilities

$1,664

No earlier filing loaded for comparison.

Revenue

$481,052

No earlier filing loaded for comparison.

Expenses

$445,555

No earlier filing loaded for comparison.

Net Income

$35,497

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2019: $285,200Liabilities 2019: $1,664Net Assets 2019: $283,5362019Assets 2020: $270,408Liabilities 2020: $10,464Net Assets 2020: $259,9442020Assets 2021: $274,030Liabilities 2021: $3,193Net Assets 2021: $270,8372021Assets 2022: $224,666Liabilities 2022: $5,015Net Assets 2022: $219,6512022Assets 2023: $354,538Liabilities 2023: $78,871Net Assets 2023: $275,6672023Assets 2024: $380,940Liabilities 2024: $92,837Net Assets 2024: $288,1032024

Highlighted filing

2019

Assets$285,200
Liabilities$1,664
Net Assets$283,536

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2019: $481,052Expenses 2019: $445,555Net Income 2019: $35,4972019Revenue 2020: $247,331Expenses 2020: $279,572Net Income 2020: -$32,2412020Revenue 2021: $262,959Expenses 2021: $267,645Net Income 2021: -$4,6862021Revenue 2022: $523,670Expenses 2022: $544,783Net Income 2022: -$21,1132022Revenue 2023: $533,593Expenses 2023: $502,214Net Income 2023: $31,3792023Revenue 2024: $600,018Expenses 2024: $596,922Net Income 2024: $3,0962024

Highlighted filing

2019

Revenue$481,052
Expenses$445,555
Net Income$35,497
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 3, 2020
Return Version
2019v5.1
Gross Receipts
$481,052
Mission and Program Overview

Mission

To support the recreation and park profession in oregon through leadership, education, advocacy and member services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$135,779$167,536▲ $31,757
Cash and Non-Interest-Bearing Accounts$67,158$102,815▲ $35,657
Prepaid Expenses and Deferred Charges$9,989$12,628▲ $2,639
Accounts Receivable$7,500$0▼ $7,500
Land, Buildings, and Equipment, Net$2,871$2,221▼ $650
Total Assets$223,297$285,200▲ $61,903
Liabilities
Accounts Payable and Accrued Expenses$3,772$1,664▼ $2,108
Total Liabilities$3,772$1,664▼ $2,108
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$202,040$266,761▲ $64,721
Net Assets With Donor Restrictions$17,485$16,775▼ $710
Total Net Assets Fund Balance$219,525$283,536▲ $64,011
Total Liabilities and Net Assets / Fund Balance$223,297$285,200▲ $61,903

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$14,280$14,280
Equipment$2,221$8,877$11,098
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael KleinExecutive DirectorFT$77,572$2,978$80,550

Board Members and Trustees

NameTitle
Terri DavisPast President
Jeff MunroPresident
Rachel DialsPresident Elect
Aisha PanasDirector
Andy AmatoDirector
Cydny FletcherDirector
Diane SconceDirector
Jeff AmaralDirector
Jesse CuomoDirector
Katie DunhamDirector
Kory HoltDirector
Lynn JohnsonDirector
Megan Big JohnDirector
Mg DevereuxDirector
Michelle HealyDirector
Phil LewisDirector
Rajeana PancakeDirector
Rocky HoustonDirector
Ross HooverDirector
Tonia WilliamsonDirector
Skler ArchibaldSecretary
Jamie InglisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$172,493
Program Service Revenue
$303,827
Investment Income
$3,242
Other Revenue
$1,490
All Other Contributions
$77,865
Change in Net Assets
$35,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,690
Salaries, Compensation, and Employee Benefits$144,155
Total Fundraising Expense$23,092
Grants and Similar Amounts Paid$710
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$154,123$9,159-$163,282
Current Officers, Directors, Trustees, and Key Employees$56,385$12,082$12,083$80,550
Fees for Services Other$60,005$1,475-$61,480
Other Salaries and Wages$36,760$7,877$7,877$52,514
Fees for Services Lobbying$24,000--$24,000
Payroll Taxes$7,513$1,766$1,610$10,889
Travel$2,154$7,384-$9,538
Fees for Services Accounting-$9,324-$9,324
Office Expenses$2,595$2,511-$5,106
Insurance-$4,644-$4,644
Fees for Services Legal-$3,072-$3,072
Grants to Domestic Individuals$710--$710
Depreciation Depletion-$650-$650
Pension Plan Contributions$142$30$30$202
Other Expenses$6,965$-8,457$1,492$0
Total Functional Expenses$351,352$71,111$23,092$445,555
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
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Membership in the organization is generally limited to those identified within one of the following specific classes: 1. Professional - required for all individuals to be permanently employed, either full-time or part-time, in the delivery of park and recreation services to the public within the state of oregon. 2. Associated friends - open to individuals permanently employed in the direct delivery of park and recreation services, either full-time or part-time, outside the state of oregon. 3. Student - undergraduate or graduate student enrolled in a professional training curriculum for parks and recreation, or related field, at a university, college, or technical school within the state of oregon. 4. Commercial - suppliers of equipment, material, supplies and services that enable the parks profession and the association to meet their established goals. 5. Agency - organizations delivering park and recreation services within the state of oregon in order to provide a designated number of professional memberships to promote overall involvement of professionals within those agencies.

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

Directors, except the president-elect position, whose terms expire, shall be elected by a majority vote of members present and entitled to vote at the annual meeting of the association or by a majority vote of returned ballots from a mail election or online election.

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

Members approve/disapprove all proposed bylaw changes.

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

The form 990 is prepared by an outside cpa firm. Board members are provided with a copy of the form 990 for review prior to its filing with the irs.

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

Board members receive a copy of the conflict of interest policy each year and are required to sign a conflict of interest disclosure annually. Board members recuse themselves from decision-making if there is any apparent conflict.

Form 990, Part VI, Section B, Line 15

The association director's performance and salary is reviewed by the executive committee at the end of each year.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the public on its website. The organization makes its conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Recreation and Park Association
EIN
23-7332834
Phone
5035345673
Address
PO BOX 202, LAKE OSWEGO, OR 97034

Signing Officer

Name
Michael Klein
Title
Association Director
Phone
5038678447
Signed
2020-09-03

Organization Details

Principal Officer
Michael Klein
Formed
1972
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
200

Preparer

Firm
Gary Mcgee & Co Llp
Address
1000 SW BROADWAY SUITE 1200, PORTLAND, OR 97205
Preparer
Yee Lee Mcgee
Phone
5032222515
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Speaker fees: program service expenses 60,005. Management and general expenses 0. Fundraising expenses 0. Total expenses 60,005. Payroll service fees: program service expenses 0. Management and general expenses 1,475. Fundraising expenses 0. Total expenses 1,475.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt20PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0710
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0710
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0481052
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04644
IRS990/InsuranceGrp/TotalAmt04644
IRS990/InvestmentIncomeGrp/ExclusionAmt03242
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03242
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0135779
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0167536
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt023157
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02871
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02221
IRS990/LandBldgEquipCostOrOtherBssAmt025378
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt094628
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SUPPORT THE RECREATION AND PARK PROFESSION IN OREGON THROUGH LEADERSHIP, EDUCATION, ADVOCACY AND MEMBER SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0219525
IRS990/NetAssetsOrFundBalancesEOYAmt0283536
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028514
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0202040
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0266761
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02511
IRS990/OfficeExpensesGrp/ProgramServicesAmt02595
IRS990/OfficeExpensesGrp/TotalAmt05106
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BANK & MERCHANT FEES
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3SHARED COST ALLOCATION
IRS990/OtherExpensesGrp/FundraisingAmt01492
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011947
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16490
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21157
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3-8457
IRS990/OtherExpensesGrp/ProgramServicesAmt06965
IRS990/OtherExpensesGrp/TotalAmt011947
IRS990/OtherExpensesGrp/TotalAmt16490
IRS990/OtherExpensesGrp/TotalAmt21157
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt01490
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01490
IRS990/OtherRevenueTotalAmt01490
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07877
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07877
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036760
IRS990/OtherSalariesAndWagesGrp/TotalAmt052514
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01610
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01766
IRS990/PayrollTaxesGrp/ProgramServicesAmt07513
IRS990/PayrollTaxesGrp/TotalAmt010889
IRS990/PensionPlanContributionsGrp/FundraisingAmt030
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt030
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0142
IRS990/PensionPlanContributionsGrp/TotalAmt0202
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09989
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012628
IRS990/PrincipalOfficerNm0MICHAEL KLEIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1EXHIBIT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0271062
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0271062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132765
IRS990/ProgSrvcAccomActy2Grp/Desc0ORPA EDUCATIONAL WORKSHOPS - DURING THE YEAR ENDED DECEMBER 31, 2019, ORPA ORGANIZED AND PRESENTED SIXTEEN EDUCATIONAL SESSIONS ON A VARIETY OF TOPICS PERTINENT TO PARKS AND RECREATION. SESSIONS RANGED FROM HALF-DAY TO TWO-DAY WORKSHOPS AND WERE ATTENDED BY APPROXIMATELY 646 INDIVIDUALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0114925
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0710
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0129459
IRS990/ProgSrvcAccomActy3Grp/Desc0ORPA LEGISLATIVE ACTIVITIES - ORPA MONITORED STATE LEGISLATION RELATED TO PARK AND RECREATION POLICY, FUNDING, AND REGULATIONS. THE ORGANIZATION CONDUCTED LIMITED GRASSROOTS ADVOCACY ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt024147
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0152771
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0500
IRS990/PYInvestmentIncomeAmt02081
IRS990/PYOtherExpensesAmt0318432
IRS990/PYOtherRevenueAmt01386
IRS990/PYProgramServiceRevenueAmt0268495
IRS990/PYRevenuesLessExpensesAmt0-32407
IRS990/PYSalariesCompEmpBnftPaidAmt0138208
IRS990/PYTotalExpensesAmt0457140
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0424733
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt035497
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0174368
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 7267
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0172493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0152771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0154109
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0112178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0106608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0698159

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