Pdx Diaper Bank

“The board treasurer and executive director work together on the tax forms.”

“Each board member signs an annual statement affirming that they have received, read, understand, and agree to comply with the organization's Conflict of Interest Policy. This process is completed annually as part of board compliance procedures.”

“Upon request, on Guidestar and the ProPublica Nonprofit Explorer”

“Upon request”

“Vehicle operating costs (fuel, insurance, maintenance, and related charges) are used exclusively for program service delivery. Because individual vehicle usage by program isn't tracked, these expenses are allocated among program areas based on each program's proportion of total direct program expenses, excluding vehicle costs.”

“Other service expenses consist of vendor-provided operational and administrative services supporting both program and management functions. Major components include diaper laundering, warehouse handling, freight and shipping, payroll processing, background checks, donation and payment processing, and bank fees.”

“Includes annual membership dues paid to the organization's national association, which provide program resources, professional training, and other support necessary to carry out the organization's exempt purpose.”

“A $151 cash balance carried over from a prior-year undeposited funds account was excluded from the 2023 Form 990. This amount was properly included in the beginning-of-year cash and net asset balances on the 2024 Form 990 to reflect the cleared deposit.”

“During FY 2024, the organization transitioned to full accrual accounting and made minor corrections to prior-year balances. Beginning-of-year amounts have been restated to reflect these adjustments. The change resulted in an increase to total assets and net assets without donor restrictions. An amended Form 990 for the prior year was not filed, as the changes reflect refinements in accounting basis, not new or omitted transactions.”

“Two prior-year accounting corrections were recorded in 2024. A -$148 adjustment removed previously misclassified repayments of a program-related investment that had been recorded as revenue in prior years. A -$151 adjustment corrected the beginning cash balance for an undeposited funds entry that was incorrectly included in the prior year's ending assets. These adjustments reconcile beginning balances with the organization's accrual-basis financial records and do not reflect current-year activity.”

“During the 2024 tax year, the organization transitioned from modified cash basis to full accrual accounting. Prior-year balances were adjusted accordingly to reflect this change.”