Civic Intelligence

Oslc Developments Inc.

990 • Fiscal year 2020 • EIN 26-0423551

Oct 01, 2019 to Sep 30, 2020 • Filed on Jun 15, 2021

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

77th percentile

0.52x

Higher debt load relative to assets than 77% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.29x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

48th percentile

3.6%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

84th percentile

36%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

90th percentile

62%

Faster revenue growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,245,796

Up $854,288 (+36%) from 2019

Net Assets

Up

$1,546,128

Up $211,502 (+16%) from 2019

Liabilities

Up

$1,699,668

Up $642,786 (+61%) from 2019

Revenue

Up

$5,944,947

Up $2,282,768 (+62%) from 2019

Expenses

Up

$5,733,445

Up $2,430,995 (+74%) from 2019

Net Income

Down

$211,502

Down $148,227 (-41%) from 2019

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

2020

Assets$3,245,796
Liabilities$1,699,668
Net Assets$1,546,128

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

2020

Revenue$5,944,947
Expenses$5,733,445
Net Income$211,502
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jun 15, 2021
Return Version
2019v5.0
Gross Receipts
$5,944,947
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$1,298,263$2,234,731▲ $936,468
Pledges and Grants Receivable$966,436$944,426▼ $22,010
Accounts Receivable$62,531$52,124▼ $10,407
Prepaid Expenses and Deferred Charges$1,289$9,770▲ $8,481
Land, Buildings, and Equipment, Net$5,017$3,345▼ $1,672
Cash and Non-Interest-Bearing Accounts$57,972$1,400▼ $56,572
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$2,391,508$3,245,796▲ $854,288
Other Assets Total-$0-
Liabilities
Deferred Revenue$665,075$1,086,245▲ $421,170
Accounts Payable and Accrued Expenses$391,807$613,423▲ $221,616
Total Liabilities$1,056,882$1,699,668▲ $642,786
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$705,269$1,040,632▲ $335,363
Net Assets With Donor Restrictions$629,357$505,496▼ $123,861
Total Net Assets Fund Balance$1,334,626$1,546,128▲ $211,502
Total Liabilities and Net Assets / Fund Balance$2,391,508$3,245,796▲ $854,288

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,345$5,018$8,363
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rohanna BuchananCOO-FormerPT$62,979$6,444$69,423
Patricia ChamberlainSecretaryPT$59,782$4,332$64,114
Ashli SheidowDirectorPT$48,799$4,031$52,830
Laurie Larson-LewisFinance ManagerPT$19,105$2,149$21,254
Kyle SpradlingCOOPT$14,966$382$15,348
Steven MarksPresident-$9,000-$9,000

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
MSH ConsultingConsulting4340 Herman St, Eugene, OR 97404$195,083
Revenue and Support

Revenue Composition

Contributions and Grants
$5,218,554
Program Service Revenue
$720,994
Investment Income
$5,399
Other Revenue
$0
All Other Contributions
$354,996
Change in Net Assets
$211,502

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,944,947
Total Revenue per Audited Statements
$5,944,947
Total Revenue per Form 990
$5,944,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,073,779
Salaries, Compensation, and Employee Benefits$2,659,666
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,732,104$108,111-$1,840,215
Current Officers, Directors, Trustees, and Key Employees$246,639$130,011-$376,650
Payroll Taxes$169,887$10,604-$180,491
Other Employee Benefits$142,299$9,262-$151,561
Royalties$141,152--$141,152
Pension Plan Contributions$104,243$6,506-$110,749
All Other Expenses$104,789$4,332-$109,121
Occupancy-$98,884-$98,884
Other Expenses$81,443$79,548-$81,443
Travel$47,597--$47,597
Information Technology$37,131$1,161-$38,292
Fees for Services Other$5,224$27,635-$32,859
Fees for Services Accounting-$19,125-$19,125
Insurance-$9,332-$9,332
Fees for Services Legal-$2,949-$2,949
Depreciation Depletion-$1,673-$1,673
Advertising$362--$362
Total Functional Expenses$5,224,162$509,283$0$5,733,445

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,733,445
Total Expenses per Audited Statements$5,733,445
Total Expenses per Form 990$5,733,445
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 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
Yes
Other officer compensation reviewed
Yes
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, Line 7A: How Members or Shareholders Elect Governing Body

The bylaws state that persons employed by the organization for at least 20 hours per week are eligible to become members. Eligible persons must give their consent to the membership. Members have the right to vote on certain matters of importance to the organization.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The bylaws give members of the organization the right to approve revisions or amendments to the bylaws. Such changes are referred from the governing body.

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
2021-06-15
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
90
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: OTHER PROGRAM SERVICES 5: KEEP (Keeping Foster and Kin Parents Trained and Supported) (KEEP NYC, KEEP PDX, KEEP Oregon Providers, KEEP Oregon, KEEP Telekeep, KEEP Kin, KEEP UK). The KEEP program is an evidence-based support and skill enhancement program for foster and kinship parents of children ages 4 to 12 (KEEP Standard) and teens (KEEP SAFE). The program supports foster families by promoting child well-being and preventing placement breakdowns. Foster or kinship parents attend sessions focusing on practical, evidence-based parenting techniques. Currently there are funded training programs across Oregon, five sites in New York City, four in Denmark and one in the United Kingdom.

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 returns 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, 2020. The organization is subject to income tax examinations by tax authorities for years ended september 30, 2017 and later.

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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/Desc0ODI Clinics An intensive community-based treatment model, this program provides mental health services, specifically addressing the needs of parents referred to child welfare for neglect and substance abuse. The clinics are funded through a contract with Trillium Community Health Plan utilizing Medicaid and Oregon Health Plan funds. The clinic provides continuing services for the FAIR (Families Actively Improving Relationships) program and the SWIFT (Students with Involved Families and Teachers) program.
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IRS990/ProgSrvcAccomActy3Grp/Desc0KITS (Kids in Transition to School) - (KITS Schools, KITS Boxes, KITS Outcomes, School Year KITS, Bethel) Projects designed to bring the KITS Program, a school readiness program to improve the early literacy, social, and self-regulation skills of children entering kindergarten and the involvement of their parents, to some of the most disadvantaged neighborhoods. The KITS program has been implemented in multiple school districts and communities in Oregon. Funding is provided by United Way, Department of Human Services, school districts, and individual donors.
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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 RETURNS 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, 2020. THE ORGANIZATION IS SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED SEPTEMBER 30, 2017 AND LATER.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5: KEEP (Keeping Foster and Kin Parents Trained and Supported) (KEEP NYC, KEEP PDX, KEEP Oregon Providers, KEEP Oregon, KEEP Telekeep, KEEP Kin, KEEP UK). The KEEP program is an evidence-based support and skill enhancement program for foster and kinship parents of children ages 4 to 12 (KEEP Standard) and teens (KEEP SAFE). The program supports foster families by promoting child well-being and preventing placement breakdowns. Foster or kinship parents attend sessions focusing on practical, evidence-based parenting techniques. Currently there are funded training programs across Oregon, five sites in New York City, four in Denmark and one in the United Kingdom.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The bylaws state that persons employed by the organization for at least 20 hours per week are eligible to become members. Eligible persons must give their consent to the membership. Members have the right to vote on certain matters of importance to the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The bylaws give members of the organization the right to approve revisions or amendments to the bylaws. Such changes are referred from the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONCE 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.

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