Civic Intelligence

Oregon Chiropractic Association

990 • Fiscal year 2013 • EIN 26-3736741

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 27, 2014

10570 SE Washington Street 21097216

(503) 256-1601

Siviq Scores

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

Liabilities / Assets

68th percentile

0.06x

Higher debt load relative to assets than 68% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

50th percentile

2.6%

Higher net margin than 50% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$69,454

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

73rd percentile

18%

Faster asset growth than 73% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$72,359

Up $10,863 (+18%) from 2012

Net Assets

Up

$68,220

Up $11,614 (+21%) from 2012

Liabilities

Down

$4,139

Down $751 (-15%) from 2012

Revenue

$453,357

No earlier filing loaded for comparison.

Expenses

Up

$441,743

Up $38,458 (+9.5%) from 2012

Net Income

$11,614

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.

$150K$100K$50K$0Assets 2012: $61,496Liabilities 2012: $4,890Net Assets 2012: $56,6062012Assets 2013: $72,359Liabilities 2013: $4,139Net Assets 2013: $68,2202013Assets 2014: $83,754Liabilities 2014: $3,980Net Assets 2014: $79,7742014Assets 2015: $82,223Liabilities 2015: $5,099Net Assets 2015: $77,1242015Assets 2016: $93,557Liabilities 2016: $4,553Net Assets 2016: $89,0042016Assets 2017: $109,209Liabilities 2017: $2,513Net Assets 2017: $106,6962017Assets 2018: $82,889Liabilities 2018: $2,162Net Assets 2018: $80,7272018Assets 2020: $27,732Liabilities 2020: $2,452Net Assets 2020: $25,2802020Assets 2022: $37,714Liabilities 2022: $9,431Net Assets 2022: $28,2832022Assets 2024: $97,353Liabilities 2024: $2,875Net Assets 2024: $94,4782024

Highlighted filing

2013

Assets$72,359
Liabilities$4,139
Net Assets$68,220

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $403,2852012Revenue 2013: $453,357Expenses 2013: $441,743Net Income 2013: $11,6142013Revenue 2014: $444,013Expenses 2014: $432,459Net Income 2014: $11,5542014Revenue 2015: $428,313Expenses 2015: $430,963Net Income 2015: -$2,6502015Revenue 2016: $449,584Expenses 2016: $437,704Net Income 2016: $11,8802016Revenue 2017: $434,753Expenses 2017: $417,061Net Income 2017: $17,6922017Revenue 2018: $436,728Expenses 2018: $462,697Net Income 2018: -$25,9692018Revenue 2020: $352,061Expenses 2020: $379,215Net Income 2020: -$27,1542020Revenue 2022: $367,928Expenses 2022: $406,345Net Income 2022: -$38,4172022Revenue 2024: $381,928Expenses 2024: $340,310Net Income 2024: $41,6182024

Highlighted filing

2013

Revenue$453,357
Expenses$441,743
Net Income$11,614
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 27, 2014
Return Version
2013v3.1
Gross Receipts
$453,357
Mission and Program Overview

Mission

The Oregon Chiropractic Association is an organization for doctors by doctors. We are dedicated to the service of our members, our profession, and to the enhancement of the quality of life of our patients. We are committed to the education of our members, our patients, other healthcare professionals, and the public at large.Free from discrimination or interference, we support the basic human right for a patient to select the type of care and the healthcare provider of their choice. We believe that all persons should have direct access to chiropractic care. We ultimately see chiropractic as the "logical first resource for health".We embrace chiropractic as a unique healthcare discipline that leads the field of health and wellness, one that focuses on the restoration of health by promoting the innate recuperative and restorative powers of the human body, without the use of drugs or surgery. We believe that chiropractic should maintain its unique identity while working cooperatively with

The Oregon Chiropractic Association is an organization for doctors by doctors. We are dedicated to the service of our members, our profession, and to the enhancement of the quality of life of our patients.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,547$52,258▲ $7,711
Land, Buildings, and Equipment, Net$10,719$13,859▲ $3,140
Savings and Temporary Cash Investments$6,230$6,242▲ $12
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$61,496$72,359▲ $10,863
Other Assets Total-$0-
Liabilities
Other Liabilities$4,890$4,139▼ $751
Total Liabilities$4,890$4,139▼ $751
Net Assets / Fund Balance
Unrestricted Net Assets$56,606$68,220▲ $11,614
Total Net Assets Fund Balance$56,606$68,220▲ $11,614
Total Liabilities and Net Assets / Fund Balance$61,496$72,359▲ $10,863

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,859$16,185$30,044
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janis FerranteExec DirectorFT$69,454$69,454

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$265,525
Program Service Revenue
$185,668
Investment Income
$18
Other Revenue
$2,146
Change in Net Assets
$11,614
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$326,165
Salaries, Compensation, and Employee Benefits$115,578
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$91,765
Current Officers, Directors, Trustees, and Key Employees---$69,454
Fees for Services Other---$47,611
Other Salaries and Wages---$34,739
Occupancy---$23,225
Fees for Services Lobbying---$23,000
Advertising---$20,880
Office Expenses---$12,655
All Other Expenses---$12,455
Payroll Taxes---$11,385
Fees for Services Accounting---$8,189
Other Expenses---$7,575
Travel---$6,622
Information Technology---$6,470
Depreciation Depletion---$3,779
Insurance---$2,908
Fees for Services Legal---$2,461
Total Functional Expenses$0$0$0$441,743
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$33,658
Total Nondeductible Lobbying and Political Cost$33,658
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$2,323
Member Prepayments$1,816
Governance and Compliance

Governance Checklist

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

Board members review the Form 990 at a Board meeting where members are able to raise questions and propose changes.

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

Compensation proposals are developed by, or submitted to, independent Board members for review and approval, and documented in the organization's minutes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation proposals are developed by, or submitted to, independent Board members for review and approval, and documented in the organization's minutes.

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

Annual Form 990 returns will be on the Guidestar website. Copies of the returns and other required disclosures are available upon request or may be viewed at the organization's office.

Filing and Contact Details

Filer

EIN
26-3736741
Phone
5032561601

Signing Officer

Name
Janis Ferrante
Title
Exec Director
Signed
2014-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Beeson DC
Formed
2008
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
10

Preparer

Preparer
Carl W Foster
Phone
5032972610
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Other program activities in furtherance of the organization's exempt purpose.

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IRS990/Form990PartVIISectionAGrp/PersonNm11Janis Ferrante
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IRS990/MissionDesc0The Oregon Chiropractic Association is an organization for doctors by doctors. We are dedicated to the service of our members, our profession, and to the enhancement of the quality of life of our patients. We are committed to the education of our members, our patients, other healthcare professionals, and the public at large.Free from discrimination or interference, we support the basic human right for a patient to select the type of care and the healthcare provider of their choice. We believe that all persons should have direct access to chiropractic care. We ultimately see chiropractic as the "logical first resource for health".We embrace chiropractic as a unique healthcare discipline that leads the field of health and wellness, one that focuses on the restoration of health by promoting the innate recuperative and restorative powers of the human body, without the use of drugs or surgery. We believe that chiropractic should maintain its unique identity while working cooperatively with
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IRS990/NetAssetsOrFundBalancesEOYAmt068220
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1Bank Fees
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Legislative Expenses
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IRS990/OtherExpensesGrp/TotalAmt114488
IRS990/OtherExpensesGrp/TotalAmt212980
IRS990/OtherExpensesGrp/TotalAmt37575
IRS990/OtherLiabilitiesGrp/BOYAmt04890
IRS990/OtherLiabilitiesGrp/EOYAmt04139
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0Advertising - OCA Journal
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IRS990/OtherRevenueTotalAmt02146
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IRS990/PayrollTaxesGrp/TotalAmt011385
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0Dan Beeson DC
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0Educational Materials
IRS990/ProgramServiceRevenueGrp/Desc1Meetings, Conferences
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt042809
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1142859
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt042809
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1142859
IRS990/ProgSrvcAccomActy2Grp/Desc0Journal, newsletters, web site, and other communications to provide information to members and the public regarding issues affecting chiropractic care.
IRS990/ProgSrvcAccomActy3Grp/Desc0Involvement with current issues and developments important to the chiropractic profession and advocacy relating to legislation impacting the profession.
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Member Prepayments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Taxes Payable
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Other program activities in furtherance of the organization's exempt purpose.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members review the Form 990 at a Board meeting where members are able to raise questions and propose changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation proposals are developed by, or submitted to, independent Board members for review and approval, and documented in the organization's minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation proposals are developed by, or submitted to, independent Board members for review and approval, and documented in the organization's minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Annual Form 990 returns will be on the Guidestar website. Copies of the returns and other required disclosures are available upon request or may be viewed at the organization's office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalGrossUBIAmt02146
IRS990/TotalLiabilitiesBOYAmt04890
IRS990/TotalLiabilitiesEOYAmt04139

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