Civic Intelligence

Canby Telephone Association DBA Directlink

EIN 93-0134820 • 501(c)12 • MT Angel, OR

Profile

As a telecommunciations cooperative we strive to help our customers use technology to improve their personal and professional lives.

PO Box 1189MT Angel, OR 97362

www.directlink.coop

Siviq Scores

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

Liabilities / Assets

12th percentile

0.21x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.49x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Net Margin

42nd percentile

0.0%

Higher net margin than 42% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$206,053

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

$50M-$100M nonprofits • Source year 2024

Asset Growth

81st percentile

8.7%

Faster asset growth than 81% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

11%

Faster revenue growth than 87% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$61,425,591

Up $4,940,814 (+8.7%) from 2023

Liabilities

Down

$12,778,344

Down $1,099,501 (-7.9%) from 2023

Net Assets

Up

$48,647,247

Up $6,040,315 (+14%) from 2023

Revenue

Up

$25,924,254

Up $2,551,468 (+11%) from 2023

Expenses

Up

$25,924,254

Up $2,551,468 (+11%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2012: $33,473,449Liabilities 2012: $2,843,792Net Assets 2012: $30,629,6572012Assets 2013: $34,024,047Liabilities 2013: $2,759,060Net Assets 2013: $31,264,9872013Assets 2014: $35,064,698Liabilities 2014: $3,147,469Net Assets 2014: $31,917,2292014Assets 2015: $35,393,740Liabilities 2015: $3,417,115Net Assets 2015: $31,976,6252015Assets 2016: $33,755,686Liabilities 2016: $5,166,970Net Assets 2016: $28,588,7162016Assets 2018: $39,416,932Liabilities 2018: $9,458,318Net Assets 2018: $29,958,6142018Assets 2019: $43,037,703Liabilities 2019: $11,270,277Net Assets 2019: $31,767,4262019Assets 2020: $44,188,328Liabilities 2020: $9,869,766Net Assets 2020: $34,318,5622020Assets 2021: $45,991,059Liabilities 2021: $9,290,318Net Assets 2021: $36,700,7412021Assets 2022: $55,262,543Liabilities 2022: $15,567,587Net Assets 2022: $39,694,9562022Assets 2023: $56,484,777Liabilities 2023: $13,877,845Net Assets 2023: $42,606,9322023Assets 2024: $61,425,591Liabilities 2024: $12,778,344Net Assets 2024: $48,647,2472024

Highlighted filing

2024

Assets$61,425,591
Liabilities$12,778,344
Net Assets$48,647,247

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2012: $11,572,6742012Revenue 2013: $11,563,193Expenses 2013: $11,039,727Net Income 2013: $523,4662013Revenue 2014: $14,669,553Expenses 2014: $14,178,759Net Income 2014: $490,7942014Revenue 2015: $14,236,871Expenses 2015: $14,357,188Net Income 2015: -$120,3172015Revenue 2016: $10,260,102Expenses 2016: $14,250,043Net Income 2016: -$3,989,9412016Revenue 2018: $18,640,774Expenses 2018: $17,384,413Net Income 2018: $1,256,3612018Revenue 2019: $20,184,029Expenses 2019: $18,535,636Net Income 2019: $1,648,3932019Revenue 2020: $21,185,963Expenses 2020: $21,185,963Net Income 2020: $02020Revenue 2021: $19,365,528Expenses 2021: $19,365,528Net Income 2021: $02021Revenue 2022: $20,348,422Expenses 2022: $20,514,155Net Income 2022: -$165,7332022Revenue 2023: $23,372,786Expenses 2023: $23,372,786Net Income 2023: $02023Revenue 2024: $25,924,254Expenses 2024: $25,924,254Net Income 2024: $02024

Highlighted filing

2024

Revenue$25,924,254
Expenses$25,924,254
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$25,924,254
Mission and Program Overview

Mission

As a telecommunciations cooperative we strive to help our customers use technology to improve their personal and professional lives.

Provide cooperative telecommunications service to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$42,559,142$48,598,866▲ $6,039,724
Land, Buildings, and Equipment, Net$43,645,559$44,964,004▲ $1,318,445
Cash and Non-Interest-Bearing Accounts$2,403,302$6,112,154▲ $3,708,852
Accounts Receivable$2,504,641$3,483,555▲ $978,914
Investments Other Securities$3,806,167$3,266,185▼ $539,982
Intangible Assets$1,775,678$1,711,598▼ $64,080
Inventories for Sale or Use$1,459,898$973,419▼ $486,479
Prepaid Expenses and Deferred Charges$431,715$506,014▲ $74,299
Cap Stk Tr Prin Current Funds$47,790$48,381▲ $591
Other Notes and Loans Receivable, Net$19,020$0▼ $19,020
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$56,484,777$61,425,591▲ $4,940,814
Other Assets Total$438,797$408,662▼ $30,135
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,280,630$9,424,000▼ $856,630
Other Liabilities$2,188,441$1,953,414▼ $235,027
Accounts Payable and Accrued Expenses$1,408,774$1,400,930▼ $7,844
Total Liabilities$13,877,845$12,778,344▼ $1,099,501
Net Assets / Fund Balance
Total Net Assets Fund Balance$42,606,932$48,647,247▲ $6,040,315
Total Liabilities and Net Assets / Fund Balance$56,484,777$61,425,591▲ $4,940,814

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,356,182$48,992,464$90,348,646
Buildings$1,660,021$5,344,301$7,004,322
Other Land Buildings$843,203$470,629$1,313,832
Land$1,104,598-$1,104,598
Leasehold Improvements$0$55,890$55,890
Other Securities$266,467--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul HauerPresident/CEO (CBS)PT$164,052$42,001$206,053
Gene DevoreDirector of Data Operations (CBS)PT$128,518$38,410$166,928
Janet Bailey Thru 1224Chief Member Services Officer (CBS)PT$117,450$24,850$142,300
Kerry BenthinCentral Officer Supervisor (CBS)PT$107,971$33,526$141,497
Justin RadkeSenior Network Engineer (CBS)PT$117,976$21,388$139,364
Derrick MotternChief Operating Officer (CBS)PT$46,810$10,400$57,210
Don RickmanCFO (CBS)-$36,629$7,820$44,449
Raymond Roger ReifBoard Chairman-$5,850-$5,850
Thomas C BaumanDirector-$4,350-$4,350
Teresa SasseDirector-$3,850-$3,850
Scott ScarboroughVice Chair-$3,600-$3,600
John ZiegSecretary-$3,100-$3,100

Highest Paid Contractors

ContractorServicesLocationCompensation
Consolidated Business ServicesManagement ServicesPO BOX 1189, Mt Angel, OR 97362$8,342,466
North Sky Communications LLCConstruction16701 SE MCGILLIVRAY BLVD SUITE 20, Vancouver, WA 98683$1,222,639
Mountain West Utility Svcs INCConstructionPO BOX 1067, Canby, OR 97013$700,752
John Staurulakis LLCEngineering6404 IVY LANE SUITE 700, Greenbelt, MD 20770$150,436
Moss Adams LLPConsulting, Audit, TaxPO BOX 101822, Pasedena, CA 91189$143,277
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$25,717,005
Investment Income
$470,824
Other Revenue
$-263,575
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,870,681
Revenue Not Reported on Financial Statements
$53,573
Revenue Not Reported on Form 990
$488,252
Other Revenue Adjustments
$53,573
Total Revenue per Audited Statements
$26,358,933
Total Revenue per Form 990
$25,924,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$19,548,851
Salaries, Compensation, and Employee Benefits$470,762
Grants and Similar Amounts Paid$31,045
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,873,596
Depreciation Depletion---$3,436,988
All Other Expenses---$2,573,206
Other Expenses---$2,068,451
Interest---$736,978
Current Officers, Directors, Trustees, and Key Employees---$470,762
Fees for Services Accounting---$400,899
Fees for Services Legal---$65,172
Occupancy---$49,113
Grants to Domestic Orgs---$31,045
Total Functional Expenses$0$0$0$25,924,254

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$25,924,254
Total Expenses per Audited Statements$20,498,833
Expenses per Audited Statements$20,010,581
Expenses Not Reported on Financial Statements$5,913,673
Other Expense Adjustments$5,913,673
Expenses Not Reported on Form 990$488,252
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Canby Rotary FoundationCanby, OR501(c)(3)To Fund Scholarships$7,000
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits/advanced Billings$805,255
Post-retirement Benefits$781,650
Right of Use Lease Liability$251,999
Deferred Compensation$114,510
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

All cta employees were transferred to consolidated business services effective 1/1/2022. Management duties were delegated to paul hauer, and he directly supervised cta management prior to employees being transferred to cbs.

Form 990, Part VI, Section A, Line 6

A member is an individual with the right to participate in the organization's governance, or receive distributions of income or assets.

Form 990, Part VI, Section A, Line 7A

Each member of the cooperative has a vote. The vote allows them to elect the board as well as vote on any issue that comes before the membership at a special or annual meeting.

Form 990, Part VI, Section A, Line 7B

Changes to the organization's bylaws are subject to approval by members.

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

The form 990 is reviewed internally by the chief financial officer and senior accountant prior to filing.

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

The conflict of interest policy requires employees to disclose potential conflicts of interest to human resources and each is dealt with on a case by case basis. The policy as it relates to the board does not allow a person to remain a member of the board if a conflict of interest is determined.

Form 990, Part VI, Section B, Line 15

Compensation of the organization's officers and key employees is determined by the board of directors based upon industry and regional salary surveys. The process is done on an annual basis and documented in the board minutes. Compensation for other employees is determined by management and determined on an annual basis.

Form 990, Part VI, Section C, Line 19

Financial statements are available by appointment at the business office (190 se second avenue, canby, or). The bylaws are available on the directlink website.

Filing and Contact Details

Filer

Filer Name
Canby Telephone Association
EIN
93-0134820
Phone
5038454434
Address
PO BOX 1189, MT ANGEL, OR 97362

Signing Officer

Name
Paul Hauer
Title
President/general Manager
Phone
5038454434
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Hauer
Formed
1916
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
601 W RIVERSIDE AVENUE STE 1800, SPOKANE, WA 99201
Preparer
Emina O Cresswell CPA
Phone
5097472600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Plant nonspecific 1,045,845. Customer expense 775,434. Operating taxes 708,697. Post-retirement charges 43,230.

FORM 990, PART XI, LINE 9:

Federal excise tax refund 26,716. Cbs llc k-1 income -9,543. Patronage allocation 5,873,596. Capital credit activity -33,463. Change in memberships 591. Ntca deferred comp plan -3,953. Other comprehensive income 186,371.

Financial Statement Notes

PART X, LINE 2:

The association qualifies as a tax-exempt entity because more than 85% of gross revenues were from association members. Taxes are computed on income unrelated to the association's exempt purpose. The provision for income taxes differs from the amount computed by applying the current statutory federal and state income tax rates to earnings before income taxes due to the effects of state taxes (net of federal benefit), nondeductible items, prior year over or under accruals, the use of accelerated depreciation for income tax purposes and the patronage deduction allowed for margins allocated to patrons. The association records uncertain tax positions if the likelihood the position will be sustained upon examination is less than 50%. As of december 31, 2024 and 2023, the association had no accrued amounts related to uncertain tax positions. Interest and penalties, if any, are recorded as interest expense and other expense.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Loss from affiliate 488,252.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Passthrough investment income 13,496. Gain on sale of assets 40,077.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss from affiliate 488,252.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Benefits paid to members 5,873,596. Gain on sale of assets 40,077.

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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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt546810
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt636629
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt75850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt84350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt93850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt103600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt113100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CEO (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF DATA OPERATIONS (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt2SENIOR NETWORK ENGINEER (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF MEMBER SERVICES OFFICER (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt4CENTRAL OFFICER SUPERVISOR (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHIEF OPERATING OFFICER (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt6CFO (CBS)
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01916
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt040077
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticOrgsGrp/TotalAmt031045
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt040077
IRS990/GrossReceiptsAmt025924254
IRS990/GrossRentsGrp/RealAmt0211181
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt01775678
IRS990/IntangibleAssetsGrp/EOYAmt01711598
IRS990/InterestGrp/TotalAmt0736978
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01459898
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0973419
IRS990/InvestmentIncomeGrp/ExclusionAmt0430747
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0430747
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt03806167
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03266185
IRS990/IRPDocumentCnt075
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt054863284
IRS990/LandBldgEquipBasisNetGrp/BOYAmt043645559
IRS990/LandBldgEquipBasisNetGrp/EOYAmt044964004
IRS990/LandBldgEquipCostOrOtherBssAmt099827288
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt09265716
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0AS A TELECOMMUNCIATIONS COOPERATIVE WE STRIVE TO HELP OUR CUSTOMERS USE TECHNOLOGY TO IMPROVE THEIR PERSONAL AND PROFESSIONAL LIVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010280630
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09424000
IRS990/NetAssetsOrFundBalancesBOYAmt042606932
IRS990/NetAssetsOrFundBalancesEOYAmt048647247
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt040077
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt040077
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0211181
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0211181
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt049113
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0438797
IRS990/OtherAssetsTotalGrp/EOYAmt0408662
IRS990/OtherChangesInNetAssetsAmt06040315
IRS990/OtherExpensesGrp/Desc0UNRELATED BUSINESS TAXE
IRS990/OtherExpensesGrp/Desc1NON-REGULATED EXPENSES
IRS990/OtherExpensesGrp/Desc2PLANT SPECIFIC
IRS990/OtherExpensesGrp/Desc3CORPORATE OPERATIONS
IRS990/OtherExpensesGrp/TotalAmt02687
IRS990/OtherExpensesGrp/TotalAmt16663847
IRS990/OtherExpensesGrp/TotalAmt23551510
IRS990/OtherExpensesGrp/TotalAmt32068451
IRS990/OtherLiabilitiesGrp/BOYAmt02188441
IRS990/OtherLiabilitiesGrp/EOYAmt01953414
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0PASSTHROUGH INVESTMENT
IRS990/OtherRevenueMiscGrp/Desc1LOSS FROM AFFILIATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013496
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1-488252
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013496
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1-488252
IRS990/OtherRevenueTotalAmt0-474756
IRS990/OtherSourcesGrossIncomeAmt0749274
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt019020
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0431715
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0506014
IRS990/PrincipalOfficerNm0PAUL HAUER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0517000
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/Desc0TELECOM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1DIRECTORY ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025708285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18720
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025708285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18720
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt02955817
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt032699
IRS990/PYInvestmentIncomeAmt0248723
IRS990/PYOtherExpensesAmt019951659
IRS990/PYOtherRevenueAmt0-283655
IRS990/PYProgramServiceRevenueAmt023407718
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt0432611
IRS990/PYTotalExpensesAmt023372786
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt023372786
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0211181
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt042559142
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt048598866
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01660021
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05344301
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07004322
IRS990ScheduleD/EquipmentGrp/BookValueAmt041356182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048992464
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090348646
IRS990ScheduleD/ExpensesNotReportedAmt0488252
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05913673
IRS990ScheduleD/ExpensesSubtotalAmt020010581
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01104598
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01104598
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055890
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055890
IRS990ScheduleD/OtherExpensesIncludedAmt0488252
IRS990ScheduleD/OtherExpensesNotIncludedAmt05913673
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0843203
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0470629
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01313832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0781650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1805255
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2114510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3251999
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0POST-RETIREMENT BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS/ADVANCED BILLINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED COMPENSATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RIGHT OF USE LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt0488252
IRS990ScheduleD/OtherRevenuesNotIncludedAmt053573
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02999718
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1266467
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN AFFILIATED COMPANIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENT IN NON-AFFILIATED COMPANIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt0488252
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt053573
IRS990ScheduleD/RevenueSubtotalAmt025870681
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ENTITY BECAUSE MORE THAN 85% OF GROSS REVENUES WERE FROM ASSOCIATION MEMBERS. TAXES ARE COMPUTED ON INCOME UNRELATED TO THE ASSOCIATION'S EXEMPT PURPOSE. THE PROVISION FOR INCOME TAXES DIFFERS FROM THE AMOUNT COMPUTED BY APPLYING THE CURRENT STATUTORY FEDERAL AND STATE INCOME TAX RATES TO EARNINGS BEFORE INCOME TAXES DUE TO THE EFFECTS OF STATE TAXES (NET OF FEDERAL BENEFIT), NONDEDUCTIBLE ITEMS, PRIOR YEAR OVER OR UNDER ACCRUALS, THE USE OF ACCELERATED DEPRECIATION FOR INCOME TAX PURPOSES AND THE PATRONAGE DEDUCTION ALLOWED FOR MARGINS ALLOCATED TO PATRONS. THE ASSOCIATION RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD THE POSITION WILL BE SUSTAINED UPON EXAMINATION IS LESS THAN 50%. AS OF DECEMBER 31, 2024 AND 2023, THE ASSOCIATION HAD NO ACCRUED AMOUNTS RELATED TO UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS INTEREST EXPENSE AND OTHER EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS FROM AFFILIATE 488,252.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PASSTHROUGH INVESTMENT INCOME 13,496. GAIN ON SALE OF ASSETS 40,077.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3LOSS FROM AFFILIATE 488,252.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4BENEFITS PAID TO MEMBERS 5,873,596. GAIN ON SALE OF ASSETS 40,077.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044964004
IRS990ScheduleD/TotalBookValueSecuritiesAmt03266185
IRS990ScheduleD/TotalExpensesPerForm990Amt025924254
IRS990ScheduleD/TotalLiabilityAmt01953414
IRS990ScheduleD/TotalRevenuePerForm990Amt025924254
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt026358933
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt020498833
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt07000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FUND SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CANBY ROTARY FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0931037644
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 926
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CANBY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097013
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S GRANT FUNDS WERE PROVIDED TO A LOCAL NONPROFIT ORGANIZATION AND THEREFORE ALL FUNDS WERE USED IN THE US.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X

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