Civic Intelligence

Linn County Juvenile Detention

EIN 26-1173690 • 501(c)5 • Albany, OR

Profile

JUVENILE DETENTION

PO Box 1258Albany, OR 97321-3798
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

89th percentile

35%

Higher net margin than 89% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-3.4%

Faster revenue growth than 36% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$32,526

Up $7,698 (+31%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$32,526

Up $7,698 (+31%) from 2022

Operations
Liabilities / Revenue60th percentileNet Margin89th percentile

Revenue

Down

$9,940

Down $70 (-0.7%) from 2022

Expenses

Down

$6,484

Down $190 (-2.8%) from 2022

Net Income

Up

$3,456

Up $120 (+3.6%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$40K$30K$20K$10K$0Assets 2014: $13,672Liabilities 2014: $0Net Assets 2014: $13,6722014Assets 2015: $14,268Liabilities 2015: $0Net Assets 2015: $14,2682015Assets 2016: $15,146Liabilities 2016: $0Net Assets 2016: $15,1462016Assets 2017: $15,652Liabilities 2017: $0Net Assets 2017: $15,6522017Assets 2019: $19,298Liabilities 2019: $720Net Assets 2019: $18,5782019Assets 2020: $19,451Liabilities 2020: $0Net Assets 2020: $19,4512020Assets 2022: $24,828Liabilities 2022: $0Net Assets 2022: $24,8282022Assets 2024: $32,526Liabilities 2024: $0Net Assets 2024: $32,5262024

Highlighted filing

2024

Assets$32,526
Liabilities$0
Net Assets$32,526
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$15K$10K$5.0K$0-$5.0KRevenue 2014: $7,080Expenses 2014: $8,176Net Income 2014: -$1,0962014Revenue 2015: $6,760Expenses 2015: $6,164Net Income 2015: $5962015Revenue 2016: $7,050Expenses 2016: $6,172Net Income 2016: $8782016Revenue 2017: $8,210Expenses 2017: $7,704Net Income 2017: $5062017Revenue 2019: $8,100Expenses 2019: $7,289Net Income 2019: $8112019Revenue 2020: $5,940Expenses 2020: $5,787Net Income 2020: $1532020Revenue 2022: $10,010Expenses 2022: $6,674Net Income 2022: $3,3362022Revenue 2024: $9,940Expenses 2024: $6,484Net Income 2024: $3,4562024

Highlighted filing

2024

Revenue$9,940
Expenses$6,484
Net Income$3,456
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,526
Liabilities
$0
Net assets
$32,526
Revenue
$9,940
Expenses
$6,484
Net income
$3,456
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$32.5$0.00$32.5$9.94$6.48$3.46
2022Detailed filing. Detailed filing data is available for this year.$24.8$0.00$24.8$10.0$6.67$3.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.5$0.00$19.5$5.94$5.79$0.15
2019Detailed filing. Detailed filing data is available for this year.$19.3$0.72$18.6$8.10$7.29$0.81
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$0.00$15.7$8.21$7.70$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$0.00$15.1$7.05$6.17$0.88
2015Detailed filing. Detailed filing data is available for this year.$14.3$0.00$14.3$6.76$6.16$0.60
2014Detailed filing. Detailed filing data is available for this year.$13.7$0.00$13.7$7.08$8.18$1.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$9,940
Mission and Program Overview

Mission

JUVENILE DETENTION

Program Services

DescriptionGrantsExpenses
LINN COUNTY JUVENILE DETENTION ASSOCIATION IS A NON PROFIT ORGANIZATION THAT HELPS ADOLESCENT AGED INDIVIDUALS GET THEIR LIVES ON A BETTER PATH.-$6,484
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AMANDA MASTERSPresident-$0--
CHARITY LOEWENSecretary Treasurer-$0--
JAMIE DOTYVice President-$0--
Filing and Contact Details

Filer

Filer Name
Linn County Juvenile Detention
EIN
26-1173690
In Care Of
% CHARITY LOEWEN
Phone
5415149694
Address
PO BOX 1258, ALBANY, OR 97321-3798

Signing Officer

Name
Charity Loewen
Title
Director
Phone
5415149694
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Boehme & Running CPAs LLC
Address
PO Box 1009, Albany, OR 97321
Preparer
Jennifer Love
Phone
5419268815
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountPORAC LEGAL 918OFFICE EXP 170ACCOUNTING 500”

Raw XML Appendix101 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CHARITY LOEWEN
IRS990EZ/BooksInCareOfDetail/PhoneNum05419900403
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04400 LOCHNER RD SE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ALBANY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097322
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029070
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032526
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03456
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04896
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029070
IRS990EZ/Form990TotalAssetsGrp/EOYAmt032526
IRS990EZ/GrossReceiptsAmt09940
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt09940
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029070
IRS990EZ/NetAssetsOrFundBalancesEOYAmt032526
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029070
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt032526
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AMANDA MASTERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHARITY LOEWEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMIE DOTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01588
IRS990EZ/PrimaryExemptPurposeTxt0JUVENILE DETENTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LINN COUNTY JUVENILE DETENTION ASSOCIATION IS A NON PROFIT ORGANIZATION THAT HELPS ADOLESCENT AGED INDIVIDUALS GET THEIR LIVES ON A BETTER PATH.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06484
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt06484
IRS990EZ/TotalProgramServiceExpensesAmt06484
IRS990EZ/TotalRevenueAmt09940
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountPORAC LEGAL 918OFFICE EXP 170ACCOUNTING 500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARITY LOEWEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05415149694
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINN COUNTY JUVENILE DETENTION
ReturnHeader/Filer/BusinessNameControlTxt0LINN
ReturnHeader/Filer/EIN0261173690
ReturnHeader/Filer/InCareOfNm0% CHARITY LOEWEN
ReturnHeader/Filer/PhoneNum05415149694
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1258
ReturnHeader/Filer/USAddress/CityNm0ALBANY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973213798
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270032278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Boehme & Running CPAs LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1009
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Albany
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097321
ReturnHeader/PreparerPersonGrp/PhoneNum05419268815
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER LOVE
ReturnHeader/ReturnTs02025-11-12T17:55:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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