Civic Intelligence

Oregon Recreation and Park Association Inc.

990 • Fiscal year 2020 • EIN 23-7332834

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 22, 2021

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

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

26th percentile

-13%

Higher net margin than 26% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$86,213

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 34.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

33rd percentile

-5.2%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-49%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$270,408

Down $14,792 (-5.2%) from 2019

Net Assets

Down

$259,944

Down $23,592 (-8.3%) from 2019

Liabilities

Up

$10,464

Up $8,800 (+529%) from 2019

Revenue

Down

$247,331

Down $233,721 (-49%) from 2019

Expenses

Down

$279,572

Down $165,983 (-37%) from 2019

Net Income

Down

-$32,241

Down $67,738 (-191%) from 2019

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

2020

Assets$270,408
Liabilities$10,464
Net Assets$259,944

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

2020

Revenue$247,331
Expenses$279,572
Net Income-$32,241
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 22, 2021
Return Version
2020v4.1
Gross Receipts
$247,331
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$167,536$179,288▲ $11,752
Cash and Non-Interest-Bearing Accounts$102,815$66,717▼ $36,098
Prepaid Expenses and Deferred Charges$12,628$22,832▲ $10,204
Land, Buildings, and Equipment, Net$2,221$1,571▼ $650
Total Assets$285,200$270,408▼ $14,792
Liabilities
Accounts Payable and Accrued Expenses$1,664$10,464▲ $8,800
Total Liabilities$1,664$10,464▲ $8,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$266,761$243,169▼ $23,592
Net Assets With Donor Restrictions$16,775$16,775→ $0
Total Net Assets Fund Balance$283,536$259,944▼ $23,592
Total Liabilities and Net Assets / Fund Balance$285,200$270,408▼ $14,792

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$14,280$14,280
Equipment$1,571$9,527$11,098
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael KleinAssociation DirectorFT$82,936$3,277$86,213

Board Members and Trustees

NameTitle
Jeff MunroPast President
Rachel DialsPresident
Aisha PanasPresident Elect
Andy AmatoDirector
Antonio GarciaDirector
Cydny FletcherDirector
Diane SconceDirector
Jacqueline RochefortDirector
Jeff AmaralDirector
Jesse CuomoDirector
Katie DunhamDirector
Matt RippeeDirector
Megan Big JohnDirector
Melissa TierneyDirector
Mg DevereuxDirector
Michelle HealyDirector
Rajeana PancakeDirector
Rocky HoustonDirector
Ross HooverDirector
Shelly MillerDirector
Skyler ArchibaldSecretary
Jamie InglisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$158,140
Program Service Revenue
$85,551
Investment Income
$3,220
Other Revenue
$420
All Other Contributions
$32,100
Change in Net Assets
$-32,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$150,287
Other Expenses$121,325
Total Fundraising Expense$24,071
Grants and Similar Amounts Paid$7,960
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$74,171$6,020$6,022$86,213
Other Salaries and Wages$23,272$14,861$14,859$52,992
Fees for Services Other$46,115$1,654-$47,769
Conferences and Meetings$13,493$6,561-$20,054
Fees for Services Lobbying$18,000--$18,000
Payroll Taxes$7,757$1,663$1,662$11,082
Fees for Services Accounting-$9,300-$9,300
Grants to Domestic Orgs$7,960--$7,960
Insurance-$5,301-$5,301
Fees for Services Legal-$3,143-$3,143
Office Expenses$1,365$1,082$5$2,452
Travel$561$788-$1,349
Depreciation Depletion-$650-$650
Other Expenses-$438-$438
All Other Expenses$7,108$-8,631$1,523-
Total Functional Expenses$199,802$55,699$24,071$279,572
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 2

Megan big john and jeff munro have a business relationship.

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
2021-04-22

Organization Details

Principal Officer
Michael Klein
Formed
1972
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
100

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 46,115. Management and general expenses 200. Fundraising expenses 0. Total expenses 46,315. Payroll service fees: program service expenses 0. Management and general expenses 1,454. Fundraising expenses 0. Total expenses 1,454.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0ASSOCIATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GovernmentGrantsAmt027200
IRS990/GrantAmt07960
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07960
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07960
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0247331
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05301
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IRS990/InvestmentIncomeGrp/ExclusionAmt03220
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03220
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0167536
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0179288
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt023807
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02221
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01571
IRS990/LandBldgEquipCostOrOtherBssAmt025378
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt098840
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/NetAssetsOrFundBalancesBOYAmt0283536
IRS990/NetAssetsOrFundBalancesEOYAmt0259944
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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt05
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01082
IRS990/OfficeExpensesGrp/ProgramServicesAmt01365
IRS990/OfficeExpensesGrp/TotalAmt02452
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1BANK & MERCHANT FEES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05966
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14953
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21950
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3438
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/PrincipalOfficerNm0MICHAEL KLEIN
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1900
IRS990/ProgSrvcAccomActy2Grp/Desc0ORPA LEGISLATIVE ACTIVITIES - ORPA MONITORED STATE LEGISLATION RELATED TO PARK AND RECREATION POLICY, FUNDING, AND REGULATIONS. THE ORGANIZATION CONDUCTED LIMITED GRASSROOTS ADVOCACY ACTIVITIES.
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 6916
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0172493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0152771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0154109
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0112178
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02081
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01685
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02170

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