Civic Intelligence

Willamette Partnership

990 • Fiscal year 2023 • EIN 33-1103430

Jul 01, 2022 to Jun 30, 2023 • Filed on May 09, 2024

1300 SE Stark St Suite 212Portland, OR 97214

(503) 841-5466

Siviq Scores

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

Liabilities / Assets

80th percentile

0.41x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$121,886

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

3rd percentile

-43%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$600,570

Down $453,048 (-43%) from 2022

Net Assets

Down

$352,962

Down $492,513 (-58%) from 2022

Liabilities

Up

$247,608

Up $39,465 (+19%) from 2022

Revenue

Down

$1,434,251

Down $191,342 (-12%) from 2022

Expenses

Up

$1,904,564

Up $165,462 (+9.5%) from 2022

Net Income

Down

-$470,313

Down $356,804 (-314%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2021: $1,294,681Liabilities 2021: $335,697Net Assets 2021: $958,9842021Assets 2022: $1,053,618Liabilities 2022: $208,143Net Assets 2022: $845,4752022Assets 2023: $600,570Liabilities 2023: $247,608Net Assets 2023: $352,9622023Assets 2024: $970,070Liabilities 2024: $351,039Net Assets 2024: $619,0312024

Highlighted filing

2023

Assets$600,570
Liabilities$247,608
Net Assets$352,962

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $1,980,671Expenses 2021: $1,522,060Net Income 2021: $458,6112021Revenue 2022: $1,625,593Expenses 2022: $1,739,102Net Income 2022: -$113,5092022Revenue 2023: $1,434,251Expenses 2023: $1,904,564Net Income 2023: -$470,3132023Revenue 2024: $2,872,362Expenses 2024: $2,606,293Net Income 2024: $266,0692024

Highlighted filing

2023

Revenue$1,434,251
Expenses$1,904,564
Net Income-$470,313
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 9, 2024
Return Version
2022v5.0
Gross Receipts
$1,434,251
Mission and Program Overview

Mission

To increase the pace, scope, and effectiveness of restoration and conservation to create benefits for both natural and human communities.

To increase the pace, scope, and effectiveness of resotration and conservation to create benefits for both natural and human communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$365,136$367,040▲ $1,904
Cash and Non-Interest-Bearing Accounts$682,561$178,379▼ $504,182
Prepaid Expenses and Deferred Charges$5,543$5,543→ $0
Land, Buildings, and Equipment, Net$378$0▼ $378
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,053,618$600,570▼ $453,048
Other Assets Total$0$49,608▲ $49,608
Liabilities
Accounts Payable and Accrued Expenses$208,143$190,339▼ $17,804
Other Liabilities$0$50,360▲ $50,360
Deferred Revenue$0$6,909▲ $6,909
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$208,143$247,608▲ $39,465
Net Assets / Fund Balance
Net Assets With Donor Restrictions$712,115$455,791▼ $256,324
Net Assets Without Donor Restrictions$133,360$-102,829▼ $236,189
Total Net Assets Fund Balance$845,475$352,962▼ $492,513
Total Liabilities and Net Assets / Fund Balance$1,053,618$600,570▼ $453,048

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$49,608--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sara O'BrienExecutive DirectorFT$121,886$121,886

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,434,110
Program Service Revenue
$0
Investment Income
$141
Other Revenue
$0
All Other Contributions
$1,036,027
Change in Net Assets
$-470,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,434,251
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,434,251
Total Revenue per Form 990
$1,434,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,043,475
Other Expenses$661,089
Grants and Similar Amounts Paid$200,000
Total Fundraising Expense$9,807
Professional Fundraising Fees$0

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,926,764
Total Expenses per Audited Statements$1,926,764
Total Expenses per Form 990$1,926,764
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Black Women's Health ProjectInglewood, CA-Shift Health Accelerator Collaborative Fund$25,000
East LA Community CorporationLos Angeles, CA-Shift Health Accelerator Collaborative Fund$25,000
Insight Garden ProgramBerkeley, CA-Shift Health Accelerator Collaborative Fund$25,000
Oscar Paul Medina Consulting - Conscious CutluraSan Ysidro, CA-Shift Health Accelerator Collaborative Fund$25,000
Physicians for Healthy CaliforniaSacramento, CA-Shift Health Accelerator Collaborative Fund$25,000
Sierra Service ProjectSacramento, CA-Shift Health Accelerator Collaborative Fund$25,000
Social Good Fund IncRichmond, CA-Shift Health Accelerator Collaborative Fund$25,000
UPAASF Foundation IncSan Francisco, CA-Shift Health Accelerator Collaborative Fund$25,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael KarnoshBoard OfficerProfessional Service Contract with Board Officer's firm for organization to provide support services on project.No$57,485
Tatiana DierwechterBoard MemberState Grant awarded to organization from Board Members's agency for organization to provide support services on project.No$33,914
Mark BuckleyBoard OfficerProfessional Service Contract with Board Officer's firm for organization to provide support services on project.No$24,803
Diane TAniguchi-DenisBoard MemberProfessional Service Contract with Board Member's firm for organization to provide support services on project.No$8,450

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO 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

Part VI, Line 11B

The 990 is prepared by the Finance Director and reviewed by the Executive Director and shared with the Finance and Audit Committee of the Board of Directors, which is made up of no fewer than three individuals. The Chair and all members of the Finance and Audit Committee are appointed by the Board, and shall be independent of management in order to serve on this committee. Although not all Finance and Audit Committee members need to be members of the Board, a majority of the Finance and Audit Committee members shall be members of the Board. The full Board of Directors has assigned review of the IRS 990 to the Finance and Audit Committee. The full Board of Directors recieves a copy of the 990.

Part VI, Line 12C

Each director, principal officer and member of a committee with governing board-delegated powers shall annually sign a statement which affirms such person: Has received a copy of the Conflict of Interest Policy; Read and understands the policy; Has agreed to comply with the policy; and Understands the Organization is charitable and in order to maintain federal tax exemption it must engage primarily in activities which accomplish one ore more of its tax-exempt purpose.

Part VI, Line 15A

The Board of Directors meets annually to review and approve the Executive Director's compensation.

Part VI, Line 19

Willamette Partnership makes it organizational documents, Conflict of Interest Policy, and financial statements available to the public upon request by email, telephone, or via US mail.

Part VI, Line 4

In October 2022 the board of directors approved the following changes to the organization's bylaws: reduce minimum number of directors from 10 to 8; remove at-large member from Executive Committee. Updated Mission Statement and Vision Statement for the organization. Neither change impacted the overall mission or programmatic work of the organization, it was to more simply state the mission of the organization.

Filing and Contact Details

Filer

Filer Name
Willamette Partnership
EIN
33-1103430
Phone
5038415466
Address
1300 SE Stark St Suite 212, Portland, OR 97214

Signing Officer

Name
Sara O'Brien
Title
Executive Director
Phone
5038415466
Signed
2024-05-09

Organization Details

Principal Officer
Sara O'Brien
Formed
2004
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
9
Volunteers
0
Supplemental Narrative

Additional Explanations

Part III, Line 4D

Strategic Integration/Health & Outdoors: The Strategic Integration-Health & Outdoors program is ensuring that everyone can access and benefit from thriving green spaces. We develop local health & nature pilots in Oregon that can be scaled at statewide and national levels. The Northwest Environmental Justice Center: The NWEJC provides frontline communities in Alaska, Idaho, Oregon, and Washington with free, direct technical assistance, training, cohort learning and leadership development, ethical storytelling, systems change and accountability.

Part IX, Line 11G

Items on this line include program-related subcontract expenses.

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