Civic Intelligence

Oslc Developments Inc.

990 • Fiscal year 2019 • EIN 26-0423551

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 12, 2020

10 Shelton McMurphey BlvdEugene, OR 97401

(541) 485-2711

Siviq Scores

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

Liabilities / Assets

79th percentile

0.44x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.29x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

65th percentile

9.8%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

89th percentile

41%

Faster asset growth than 89% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-3.3%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,391,508

Up $698,988 (+41%) from 2018

Net Assets

Up

$1,334,626

Up $359,729 (+37%) from 2018

Liabilities

Up

$1,056,882

Up $339,259 (+47%) from 2018

Revenue

Down

$3,662,179

Down $125,787 (-3.3%) from 2018

Expenses

Down

$3,302,450

Down $286,762 (-8.0%) from 2018

Net Income

Up

$359,729

Up $160,975 (+81%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2015: $725,873Liabilities 2015: $263,097Net Assets 2015: $462,7762015Assets 2016: $1,153,292Liabilities 2016: $617,368Net Assets 2016: $535,9242016Assets 2017: $1,579,531Liabilities 2017: $803,388Net Assets 2017: $776,1432017Assets 2018: $1,692,520Liabilities 2018: $717,623Net Assets 2018: $974,8972018Assets 2019: $2,391,508Liabilities 2019: $1,056,882Net Assets 2019: $1,334,6262019Assets 2020: $3,245,796Liabilities 2020: $1,699,668Net Assets 2020: $1,546,1282020Assets 2021: $3,829,280Liabilities 2021: $1,047,633Net Assets 2021: $2,781,6472021Assets 2022: $6,335,355Liabilities 2022: $2,752,037Net Assets 2022: $3,583,3182022Assets 2023: $7,353,939Liabilities 2023: $2,974,297Net Assets 2023: $4,379,6422023Assets 2024: $8,795,370Liabilities 2024: $1,648,036Net Assets 2024: $7,147,3342024

Highlighted filing

2019

Assets$2,391,508
Liabilities$1,056,882
Net Assets$1,334,626

Operations Trend

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

$10M$5.0M$0Revenue 2015: $1,809,998Expenses 2015: $1,523,700Net Income 2015: $286,2982015Revenue 2016: $2,784,989Expenses 2016: $2,712,069Net Income 2016: $72,9202016Revenue 2017: $3,975,835Expenses 2017: $3,735,616Net Income 2017: $240,2192017Revenue 2018: $3,787,966Expenses 2018: $3,589,212Net Income 2018: $198,7542018Revenue 2019: $3,662,179Expenses 2019: $3,302,450Net Income 2019: $359,7292019Revenue 2020: $5,944,947Expenses 2020: $5,733,445Net Income 2020: $211,5022020Revenue 2021: $7,255,500Expenses 2021: $6,019,981Net Income 2021: $1,235,5192021Revenue 2022: $7,019,510Expenses 2022: $6,217,839Net Income 2022: $801,6712022Revenue 2023: $9,659,104Expenses 2023: $8,862,780Net Income 2023: $796,3242023Revenue 2024: $9,611,359Expenses 2024: $8,128,788Net Income 2024: $1,482,5712024

Highlighted filing

2019

Revenue$3,662,179
Expenses$3,302,450
Net Income$359,729
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 12, 2020
Return Version
2018v3.1
Gross Receipts
$3,662,179
Mission and Program Overview

Mission

OSLC Developments, Inc. (ODI) is inspired to improve the healthy development of children and families through effective programs conducted in collaboration with public service systems, schools, communities and agencies. We specialize in implementing programs that translate findings from rigorous controlled clinical trials to real world settings including child welfare, school, juvenile justice and mental health systems.

OSLC Developments, Inc. (ODI) is inspired to improve the healthy development of children and families through effective programs conducted in collaboration with public service systems, schools, communities and agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,007,094$1,298,263▲ $291,169
Pledges and Grants Receivable$549,575$1,028,967▲ $479,392
Cash and Non-Interest-Bearing Accounts$112,901$57,972▼ $54,929
Land, Buildings, and Equipment, Net$6,690$5,017▼ $1,673
Prepaid Expenses and Deferred Charges$16,260$1,289▼ $14,971
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,692,520$2,391,508▲ $698,988
Other Assets Total-$0-
Liabilities
Deferred Revenue$409,109$665,075▲ $255,966
Accounts Payable and Accrued Expenses$308,514$391,807▲ $83,293
Total Liabilities$717,623$1,056,882▲ $339,259
Net Assets / Fund Balance
Unrestricted Net Assets$774,052$705,269▼ $68,783
Temporarily Rstr Net Assets$200,845$629,357▲ $428,512
Total Net Assets Fund Balance$974,897$1,334,626▲ $359,729
Total Liabilities and Net Assets / Fund Balance$1,692,520$2,391,508▲ $698,988

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,017$3,346$8,363
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia ChamberlainSecretaryPT$101,897$21,029$122,926
Rohanna BuchananCOOPT$67,894$14,011$81,905
Ashli SheidowDirectorPT$66,520$13,728$80,248
Laurie Larson-LewisFinance ManagerPT$42,787$8,830$51,617
Richard VarnumFormer COOPT$24,879$5,134$30,013

Board Members and Trustees

NameTitle
Steven MarksPresident
Pamela FarmerVice President
Kip LeonardDirector
Natalia Piar-GonzalezDirector
Richard VarnumDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
MSH ConsultingConsulting4340 Herman St, Eugene, OR 97404$179,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,821,212
Program Service Revenue
$839,928
Investment Income
$1,039
Other Revenue
$0
All Other Contributions
$849,921
Change in Net Assets
$359,729

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,662,179
Total Revenue per Audited Statements
$3,662,179
Total Revenue per Form 990
$3,662,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,111,297
Other Expenses$1,191,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,348,158$121,694-$1,469,852
Current Officers, Directors, Trustees, and Key Employees$200,882$47,303-$248,185
Other Employee Benefits$148,664$15,582-$164,246
Payroll Taxes$130,528$11,781-$142,309
Travel$105,716--$105,716
All Other Expenses$96,891$4,966-$101,857
Occupancy$4,094$93,543-$97,637
Royalties$81,085$15,596-$96,681
Pension Plan Contributions$79,526$7,179-$86,705
Other Expenses$61,076$85,904-$61,076
Fees for Services Other$21,308$17,017-$38,325
Information Technology$18,528$13,636-$32,164
Fees for Services Accounting-$20,755-$20,755
Insurance-$11,194-$11,194
Fees for Services Legal$200$5,139-$5,339
Depreciation Depletion-$1,673-$1,673
Advertising$160--$160
Total Functional Expenses$2,829,090$473,360$0$3,302,450

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,302,450
Total Expenses per Audited Statements$3,302,450
Total Expenses per Form 990$3,302,450
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Once completed, the 990 will be reviewed by the board of directors. There are two options for the review process. Option 1 is for the board of directors to review the 990 form during their board meeting. Option 2 is for each board member to review the 990 individually outside of a board meeting setting. The option used is determined by the amount of time between the completion of the 990 and the due date. In either case, the board can ask for further clarification.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A compliance officer regularly reviews the policy

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Scientist's salaries are based on the us department of health and human services salary cap summary using a complex point system. Points are earned through obtaining grant funding, publishing, etc. All other salaries are computed using a grade level and salary schedule system which is based upon education, experience, and job skills required. The salary schedule is regularly compared to like organizations in our area, some of whom have done extensive third party marketing comparisons, in order to remain competitive in our field. Because we work closely with oregon social learning center and some of our employees are shared, we have adopted their grade level criteria, salary schedules and adjustments, performance appraisal systems and points systems which have been presented and approved by the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes available filed copies of form 990, conflict of interest policy and audited financial statements upon written request.

Filing and Contact Details

Filer

Filer Name
OSLC Developments Inc
EIN
26-0423551
Phone
5414852711
Address
10 Shelton McMurphey Blvd, Eugene, OR 97401

Signing Officer

Name
Kyle Spradling
Title
COO
Signed
2020-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle Spradling
Formed
2007
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
4
Employees
78
Volunteers
4

Preparer

Firm
Mueller Yuva Osterman Rasmusson LLP
Address
225 E 4th Ave, Eugene, OR 97401
Preparer
Kerry Rasmusson
Phone
5413441100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Reentry Programs are designed to facilitate an offender's release from prison and successful integration back into the community. Previous research has found positive outcomes with reentry programs but has not yet established a clear set of basic practices. This one year study evaluates the reentry programs in Washington and Linn Counties, specifically to address whether participation in reentry services decreases recidivism following prison release. These services include assessment and case planning by a reentry specialist prior to release from prison; a professional mentor who provides emotional and instrumental support before and after prison release; and a range of post-release supportive services, including 1) Enhanced supervision from a community corrections officer, 2) comprehensive substance abuse and/or mental health treatment, and 3) access to short-term housing services (as needed). The Oregon criminal justice commission (CJC) provided the funds for ODI Investigators (Drs. McCart, Sheidow, and Chapman) to conduct this reentry evaluation.SBIR is a Small Business Innovation Grant used by Dr. Sheidow and Dr. Chapman to Develop an online training support system for community based substance abuse programs.15th Night uses comprehensive community approach and leverages existing resources to develop a service delivery model that supports the intervention of both imminently at-risk and newly homeless youth before they become chronically homeless.CJC 416 is a random control trial of Marion and Lane County's 416 programs. The programs are designed to service adult nonviolent property offenders, who are diverted from a prison sentence to supervision in the community with increased treatment and interventions.CS NYC continues training and consultation to further implement the NYC administration for Children's Services Foster Care Model. Training will be focused on two evidenced based programs. KEEP (Keeping Foster and Kin parents supported and trained).KEEP (Keeping Foster and Kin parents trained and supported) Is a skill enhancement education program for foster and kinship parents of children aged 5 to 12. The program supports foster families by promoting child well-being and preventing placement breakdowns.REACH (Responsible emerging adults creating homes) is an intervention to ensure older youth aging out of the child welfare system will transition successfully into young adulthood. Focus is on those who are involved in multiple systems and/or have multiple problems and who are without a stable parent/caregiver to engage effectively in an intensive family based intervention.SWIFT was developed to support student transition from day-treatment school settings to public school settings. The SWIFT intervention is initiated when the students are in their respective treatment settings and follow them as they transition to their new schools, for a total of 9-12 months of support. SWIFT Includes Four primary components: (A) behavioral progress monitoring, (B) Case Management of the Intervention Elements and coordination with the New School as the student transitions, (C) parent support to promote parent engagement/collaboration with the school and study routines in the home, and (d) behavioral skills coaching for students. These components are intended to provide customized supports to each student to enhance the school transition process.

Financial Statement Notes

Part X : FIN48 Footnote

The organization recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained upon examination by the taxing authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization's income tax return are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations. The organization would recognize interest and penalities related to income tax matters in operating expenses. Management has concluded that there were no uncertain tax positions as of september 30, 2019. The organization is subject to income tax examinations by tax authorities for years ended september 30, 2016 and later.

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IRS990/Form990PartVIISectionAGrp/PersonNm3Pamela Farmer
IRS990/Form990PartVIISectionAGrp/PersonNm4Kip Leonard
IRS990/Form990PartVIISectionAGrp/PersonNm5Richard Varnum
IRS990/Form990PartVIISectionAGrp/PersonNm6Ashli Sheidow
IRS990/Form990PartVIISectionAGrp/PersonNm7Laurie Larson-Lewis
IRS990/Form990PartVIISectionAGrp/PersonNm8Rohanna Buchanan
IRS990/Form990PartVIISectionAGrp/PersonNm9Richard Varnum
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IRS990/MissionDesc0OSLC Developments, Inc. (ODI) is inspired to improve the healthy development of children and families through effective programs conducted in collaboration with public service systems, schools, communities and agencies. We specialize in implementing programs that translate findings from rigorous controlled clinical trials to real world settings including child welfare, school, juvenile justice and mental health systems.
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IRS990/ProgSrvcAccomActy2Grp/Desc0KITS is a preventive intervention designed to increase critical school readiness skills in children transitioning into kindergarten who are at risk for school failure. The KITS program has been tested with children in Foster Care and with children with co-occurring developmental disabilities and behavior problems. Children's early literacy, social and self-regulatory skills are developed through participation in a therapeutic playgroup. Children are taught critical school readiness skills and given multiple opportunities to practice those skills in a classroom environment. Parents also attend workshops where they learn strategies to support their child's skill development and a smooth transition to kindergarten.Using the social innovation fund (SIF) Dr. Katherine Pears and the KITS team at OSLC Developments are providing expertise and disseminating information about KITS to schools in lane county.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FAIR was designed to address the needs of parents referred to child welfare services for neglect and substance use, including their co-occurring parenting and substance use needs. FAIR is currently being evaluated as part of an efficacy trial funded by the administration on children, youth, and families.Fair is an intensive community-based treatment model that integrates components of two evidenced-based behavioral interventions: 1) Parent Management Training, developed at the Oregon Social Learning Center (OSLC) to increase parenting skills, teach and support positive family interactions, and address mental health problems; and 2) reinforcement based therapy, a community reinforcement approach of contingency management to address adult substance use. Behavioral principles from these evidence-based interventions are integrated to address parenting, parental substance use, and any ancillary needs presented by the family (E.G., Mental Health, Housing, Employment). Ongoing engagement efforts are utilized throughout the 8 month treatment.The community-based, outpatient, intensive behavioral treatment involves several major components: 1) teaching parenting skills; 2) delivering substance abuse treatment; 3) Resource building and provision of ancillary supports including housing, employment, support with court and child welfare attendance; 4) Use of incentives. To implement and integrate these components into one model, the fair team includes counselors, skills coaches, a resource builder, and a clinical supervisor.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION'S INCOME TAX RETURN ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALITIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. MANAGEMENT HAS CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2019. THE ORGANIZATION IS SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED SEPTEMBER 30, 2016 AND LATER.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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