Civic Intelligence

Willamette Jazz Society

EIN 75-3020474 • 501(c)3 • Eugene, OR

Profile

To support the art of jazz in all its diversity.

PO Box 12194Eugene, OR 97440

www.thejazzstation.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$19,171

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

70th percentile

14%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$578,263

Up $70,902 (+14%) from 2023

Liabilities

Down

$1,916

Down $777 (-29%) from 2023

Net Assets

Up

$576,347

Up $71,679 (+14%) from 2023

Revenue

Down

$354,388

Down $69,297 (-16%) from 2023

Expenses

Up

$282,756

Up $33,660 (+14%) from 2023

Net Income

Down

$71,632

Down $102,957 (-59%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2012: $11,923Liabilities 2012: $15,201Net Assets 2012: -$3,2782012Assets 2013: $10,344Liabilities 2013: $6,613Net Assets 2013: $3,7312013Assets 2014: $20,342Liabilities 2014: $8,291Net Assets 2014: $12,0512014Assets 2015: $49,004Liabilities 2015: $22,061Net Assets 2015: $26,9432015Assets 2016: $60,159Liabilities 2016: $18,353Net Assets 2016: $41,8062016Assets 2017: $69,233Liabilities 2017: $25,545Net Assets 2017: $43,6882017Assets 2018: $66,579Liabilities 2018: $7,941Net Assets 2018: $58,6382018Assets 2019: $96,160Liabilities 2019: $2,499Net Assets 2019: $93,6612019Assets 2020: $142,722Liabilities 2020: $1,944Net Assets 2020: $140,7782020Assets 2021: $271,614Liabilities 2021: $3,147Net Assets 2021: $268,4672021Assets 2022: $334,562Liabilities 2022: $4,708Net Assets 2022: $329,8542022Assets 2023: $507,361Liabilities 2023: $2,693Net Assets 2023: $504,6682023Assets 2024: $578,263Liabilities 2024: $1,916Net Assets 2024: $576,3472024

Highlighted filing

2024

Assets$578,263
Liabilities$1,916
Net Assets$576,347

Operations Trend

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

$600K$400K$200K$0Revenue 2012: $61,896Expenses 2012: $57,326Net Income 2012: $4,5702012Revenue 2013: $67,554Expenses 2013: $60,193Net Income 2013: $7,3612013Revenue 2014: $90,111Expenses 2014: $81,791Net Income 2014: $8,3202014Revenue 2015: $112,770Expenses 2015: $97,276Net Income 2015: $15,4942015Revenue 2016: $130,216Expenses 2016: $115,229Net Income 2016: $14,9872016Revenue 2017: $107,684Expenses 2017: $105,802Net Income 2017: $1,8822017Revenue 2018: $125,534Expenses 2018: $115,923Net Income 2018: $9,6112018Revenue 2019: $165,340Expenses 2019: $130,317Net Income 2019: $35,0232019Revenue 2020: $111,690Expenses 2020: $64,573Net Income 2020: $47,1172020Revenue 2021: $223,292Expenses 2021: $95,603Net Income 2021: $127,6892021Revenue 2022: $245,628Expenses 2022: $184,476Net Income 2022: $61,1522022Revenue 2023: $423,685Expenses 2023: $249,096Net Income 2023: $174,5892023Revenue 2024: $354,388Expenses 2024: $282,756Net Income 2024: $71,6322024

Highlighted filing

2024

Revenue$354,388
Expenses$282,756
Net Income$71,632

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.78$0.02$5.76$3.54$2.83$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.07$0.03$5.05$4.24$2.49$1.75
2022Detailed filing. Detailed filing data is available for this year.$3.35$0.05$3.30$2.46$1.84$0.61
2021Detailed filing. Detailed filing data is available for this year.$2.72$0.03$2.68$2.23$0.96$1.28
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.02$1.41$1.12$0.65$0.47
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$1.65$1.30$0.35
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.08$0.59$1.26$1.16$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.26$0.44$1.08$1.06$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.18$0.42$1.30$1.15$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.22$0.27$1.13$0.97$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.08$0.12$0.90$0.82$0.08
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.07$0.04$0.68$0.60$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.15$0.03$0.62$0.57$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$371,273
Mission and Program Overview

Mission

To foster a local vibrant jazz scene through concerts and educational programs that encourage our community to love, study and perform live jazz.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$504,668$576,347▲ $71,679
Investments in Publicly Traded Securities$328,359$389,913▲ $61,554
Cash and Non-Interest-Bearing Accounts$137,787$152,337▲ $14,550
Land, Buildings, and Equipment, Net$35,668$32,287▼ $3,381
Inventories for Sale or Use$4,295$2,476▼ $1,819
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$507,361$578,263▲ $70,902
Other Assets Total$1,252$1,250▼ $2
Liabilities
Accounts Payable and Accrued Expenses$2,403$1,497▼ $906
Other Liabilities$290$419▲ $129
Total Liabilities$2,693$1,916▼ $777
Net Assets / Fund Balance
Total Net Assets Fund Balance$504,668$576,347▲ $71,679
Total Liabilities and Net Assets / Fund Balance$507,361$578,263▲ $70,902

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$30,037$10,710$40,747
Equipment$2,250$11,760$14,010

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$114,720-▲ $11,161-$121,126
2023-$100,000▲ $14,817-$114,720
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Monica PiperExecutive DirectorPT$19,171$19,171

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$139,374
Program Service Revenue
$161,487
Investment Income
$16,211
Other Revenue
$37,316
All Other Contributions
$88,037
Change in Net Assets
$71,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,430
Salaries, Compensation, and Employee Benefits$87,326
Total Fundraising Expense$6,214
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$102,674--$102,674
Other Salaries and Wages$38,182$22,909-$61,091
Occupancy$44,632$5,251$2,625$52,508
Current Officers, Directors, Trustees, and Key Employees-$18,212$959$19,171
Office Expenses$13,523$1,591$795$15,909
Fees for Services Accounting-$7,567-$7,567
Payroll Taxes$4,415$2,649-$7,064
Depreciation Depletion$2,734$322$161$3,217
Advertising$2,122$90$795$3,007
Information Technology$2,508$295$148$2,951
Fees for Service Investment Mgmnt Fees-$501-$501
Other Expenses$308$185$463$463
All Other Expenses-$20-$20
Total Functional Expenses$216,414$60,128$6,214$282,756
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,604
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates$418
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Family Relationship: Treasurer and Acting Executive Director, Eve McClure, is married to President and Artistic Director, Steve Owen.

Form 990, Part VI, Section B, Line 11B

All members of the Executive Committee and Fundraising Committee are provided via email a copy of the 990 by the Director of Finance for review.

Form 990, Part VI, Section B, Line 12C

Directors shall declare the existence of any conflict of interest, disclose its nature, financial or otherwise, or the record, and abstain from voting on that matter. A conflict of interest is always present when a vote concerns a directors personal financial interests. Directors and officers of the corporation may enter in transactions or contracts with the corporation, subject to the limitations of law, the Articles of Incorporation and these by laws regarding such dealings. All transactions of the corporation involving the personal financial interests of directors, officers or employees shall adhere to standard business practices without special considerations, special compensation, or special benefit to any person as a result of the corporate role of a director, officer or employee.

Form 990, Part VI, Section B, Line 15A

The executive committee, under the direction of the treasurer, approved the Booking Manager and Venue Management duties and compensation based on our ability to pay and review of local arts organizations pay. The BM and VM are formally reviewed once a year.

Form 990, Part VI, Section C, Line 19

All documents are available to the public upon request. All financials are offered to our members at our annual member meeting in April each year. Anyone is allowed to attend our board meetings where all non-profit business is discussed and financials are reviewed. Copies of our tax filings are available on Guidestar.org.

Filing and Contact Details

Filer

Filer Name
Willamette Jazz Society
EIN
75-3020474
Phone
4582051030
Address
PO Box 12194, Eugene, OR 97440

Signing Officer

Name
Eve McClure
Title
Treasurer
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Owen
Formed
2011
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
70

Preparer

Firm
High Road Taxes LLC
Address
3555 High Street, Eugene, OR 97405
Preparer
Ann Ross
Phone
5419723829
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Endowment funds are held by the Oregon Community Foundation and are permanently restricted. Willamette Jazz Society can only access funds from an annual distribution ranging from 4 to 5 percent of the fund's average market value over a 13-quarter period ending on September 30th of the previous year. For 2024, a distribution of $4,150 was received by the Willamette Jazz Society. The funds were used to help cover operational costs.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Community Educational Programs 1. Jazz Station House Band Clinic provides the opportunity for students from all income levels and backgrounds in middle school and high school to connect with professional jazz musicians and educators in a safe and supportive in-school environment. 2. Jammin with the Pros expands the opportunities for all-age and community life-long learners who are interested in developing performance skills, meeting other musicians and receiving instruction to connect Wednesdays at an open jam. 3. Monday Night Big Band is a unique opportunity for local professional and amateur musicians to play together for community audience members once a month. 4. One-Set-Wednesdays affords budding musicians access to perform in front of supportive audience in a real-life jazz venue environment, often for their very first time as leader of their own gig. 5. The Second Set jam Sessions series is led by the U of O jazz faculty every other Wednesday. The goal of Second Set is to provide an opportunity for students at all levels, amateur musicians, professionals, and jazz enthusiasts in the area to come together, connect with the music, and have a great time. 6. Our annual holiday series celebrates the work of Duke Ellington and Bill Strayhorn, exposing Lane County audiences to this uniquely American reinterpretation of a European classic played by professional musicians. This is an excellent opportunity for new and seasoned fans alike to enjoy and learn about American jazz at an accessible price.
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