Civic Intelligence

Oregon Nurses Association

990 • Fiscal year 2022 • EIN 93-0243430

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 15, 2022

Organization ProfileWWW.OREGONRN.ORG

View Organization Page

18765 SW Boones Ferry RoadTualatin, OR 97062

(503) 293-0011

Siviq Scores

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

Liabilities / Assets

89th percentile

0.32x

Higher debt load relative to assets than 89% of similar nonprofits.

2022 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.48x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2022

Net Margin

33rd percentile

1.7%

Higher net margin than 33% of similar nonprofits.

2022 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

29th percentile

$188,669

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2022 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2022

Asset Growth

26th percentile

-5.5%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-2.2%

Faster revenue growth than 34% of similar nonprofits.

2022 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$16,238,554

Down $950,633 (-5.5%) from 2021

Net Assets

Down

$11,109,384

Down $1,090,600 (-8.9%) from 2021

Liabilities

Up

$5,129,170

Up $139,967 (+2.8%) from 2021

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin33rd percentile

Revenue

Down

$10,652,620

Down $239,357 (-2.2%) from 2021

Expenses

Up

$10,466,352

Up $175,998 (+1.7%) from 2021

Net Income

Down

$186,268

Down $415,355 (-69%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $5,774,104Liabilities 2011: $1,067,302Net Assets 2011: $4,706,8022011Assets 2012: $6,765,053Liabilities 2012: $1,059,025Net Assets 2012: $5,706,0282012Assets 2013: $8,075,528Liabilities 2013: $1,200,182Net Assets 2013: $6,875,3462013Assets 2014: $8,880,676Liabilities 2014: $1,329,719Net Assets 2014: $7,550,9572014Assets 2015: $12,562,052Liabilities 2015: $4,056,906Net Assets 2015: $8,505,1462015Assets 2016: $13,463,806Liabilities 2016: $4,403,253Net Assets 2016: $9,060,5532016Assets 2017: $14,697,744Liabilities 2017: $4,845,687Net Assets 2017: $9,852,0572017Assets 2018: $15,833,750Liabilities 2018: $4,958,786Net Assets 2018: $10,874,9642018Assets 2019: $15,167,223Liabilities 2019: $4,878,905Net Assets 2019: $10,288,3182019Assets 2020: $15,600,949Liabilities 2020: $4,638,622Net Assets 2020: $10,962,3272020Assets 2021: $17,189,187Liabilities 2021: $4,989,203Net Assets 2021: $12,199,9842021Assets 2022: $16,238,554Liabilities 2022: $5,129,170Net Assets 2022: $11,109,3842022Assets 2023: $16,571,894Liabilities 2023: $4,924,816Net Assets 2023: $11,647,0782023Assets 2024: $18,042,681Liabilities 2024: $5,322,097Net Assets 2024: $12,720,5842024Assets 2025: $16,910,583Liabilities 2025: $5,197,612Net Assets 2025: $11,712,9712025

Highlighted filing

2022

Assets$16,238,554
Liabilities$5,129,170
Net Assets$11,109,384
Open 2022 Filing

Operations Trend

Revenue Growth34th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,460,9152011Expenses 2012: $5,500,6522012Expenses 2013: $5,694,6812013Revenue 2014: $6,854,955Expenses 2014: $6,341,625Net Income 2014: $513,3302014Revenue 2015: $7,439,301Expenses 2015: $6,852,541Net Income 2015: $586,7602015Revenue 2016: $7,341,358Expenses 2016: $6,643,869Net Income 2016: $697,4892016Revenue 2017: $8,065,552Expenses 2017: $7,529,977Net Income 2017: $535,5752017Revenue 2018: $9,184,400Expenses 2018: $8,118,374Net Income 2018: $1,066,0262018Revenue 2019: $8,442,885Expenses 2019: $8,973,300Net Income 2019: -$530,4152019Revenue 2020: $9,581,883Expenses 2020: $8,749,058Net Income 2020: $832,8252020Revenue 2021: $10,891,977Expenses 2021: $10,290,354Net Income 2021: $601,6232021Revenue 2022: $10,652,620Expenses 2022: $10,466,352Net Income 2022: $186,2682022Revenue 2023: $11,799,842Expenses 2023: $11,594,048Net Income 2023: $205,7942023Revenue 2024: $13,558,140Expenses 2024: $13,085,227Net Income 2024: $472,9132024Revenue 2025: $16,594,058Expenses 2025: $18,130,345Net Income 2025: -$1,536,2872025

Highlighted filing

2022

Revenue$10,652,620
Expenses$10,466,352
Net Income$186,268
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 15, 2022
Return Version
2021v4.0
Gross Receipts
$11,186,261
Mission and Program Overview

Mission

To work for the improvement of health standards and the availability of health care services for all people, foster high standards of nursing,and stimulate and promote the professional development of nurses and advance their econcomic and general welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,869,291$6,868,323▼ $1,000,968
Cash and Non-Interest-Bearing Accounts$4,310,287$4,242,241▼ $68,046
Land, Buildings, and Equipment, Net$4,160,704$4,038,167▼ $122,537
Accounts Receivable$444,546$627,929▲ $183,383
Prepaid Expenses and Deferred Charges$60,934$202,210▲ $141,276
Intangible Assets$60,880$50,166▼ $10,714
Other Notes and Loans Receivable, Net$44,378$30,725▼ $13,653
Total Assets$17,189,187$16,238,554▼ $950,633
Other Assets Total$238,167$178,793▼ $59,374
Liabilities
Other Liabilities$2,147,274$2,198,835▲ $51,561
Mortgage Notes Payable Secured by Investment Property$2,157,196$2,076,340▼ $80,856
Accounts Payable and Accrued Expenses$684,733$853,995▲ $169,262
Total Liabilities$4,989,203$5,129,170▲ $139,967
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,090,992$11,041,151▼ $1,049,841
Net Assets With Donor Restrictions$108,992$68,233▼ $40,759
Total Net Assets Fund Balance$12,199,984$11,109,384▼ $1,090,600
Total Liabilities and Net Assets / Fund Balance$17,189,187$16,238,554▼ $950,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,098,414$730,314$3,828,728
Equipment$92,565$646,736$739,301
Land$697,899-$697,899
Leasehold Improvements$149,289$63,981$213,270
Compensation and Service Providers
Top Officer Pay29th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah LaslettEd, FormerFT$171,075$17,594$188,669
Larlene DunsmuirDirector ProFT$156,513$30,512$187,025
Larlene DunsmuirDirector Prof Serv-$156,513$30,512$187,025
Kimberly SmithDirector OpeFT$150,758$27,570$178,328
Kimberly SmithDirector Operation-$150,758$27,570$178,328
Theresa LongDirector ofFT$148,305$27,225$175,530
Theresa LongDirector of Finance-$148,305$27,225$175,530
Deborah RiddickDirector GovFT$148,260$27,245$175,505
Deborah RiddickDirector Gov Rel-$148,260$27,245$175,505
Thomas DoyleLegal CounseFT$142,586$27,015$169,601
Thomas DoyleLegal Counsel-$142,586$27,015$169,601
Whitney WongDirector ofFT$138,182$30,471$168,653
Whitney WongDirector of Gov-$138,182$30,471$168,653
Lynda PondPresident-$24,000-$24,000
Natasha SchwartzMember at La-$1,000-$1,000

Board Members and Trustees

NameTitle
Virginia SmithDirector 1
Robert CampbellDirector 3
Lisa LogsdonDirector 6
Mackenzie Nightingale CaumDirector 7
Sandra KellogDirector 8
Anne PiazzaExecutive Di
Allison SeymourSecretary
Tamarah ClineTreasurer
Joel HernandezVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Bennett Hartman Morris Kaplan LAttorney210 SW MORRISON ST, Portland, OR 97280$169,656
Revenue and Support

Revenue Composition

Contributions and Grants
$202,230
Program Service Revenue
$10,222,256
Investment Income
$39,743
Other Revenue
$188,391
Change in Net Assets
$186,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,887,989
Revenue Not Reported on Financial Statements
$-235,369
Revenue Not Reported on Form 990
$-1,276,868
Other Revenue Adjustments
$-293,411
Total Revenue per Audited Statements
$9,611,121
Total Revenue per Form 990
$10,652,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,293,730
Other Expenses$2,125,122
Grants and Similar Amounts Paid$47,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$5,921,894
Other Employee Benefits---$1,103,878
Payroll Taxes---$586,768
Pension Plan Contributions---$343,982
Fees for Services Legal---$312,120
Current Officers, Directors, Trustees, and Key Employees---$247,573
Office Expenses---$177,484
Travel---$161,933
Fees for Services Lobbying---$125,440
Fees for Services Other---$124,508
Advertising---$108,255
Depreciation Depletion---$107,353
Conferences and Meetings---$104,743
Occupancy---$93,458
Comp Disqual Persons---$89,635
Fees for Service Investment Mgmnt Fees---$58,042
All Other Expenses---$52,636
Grants to Domestic Orgs---$47,500
Insurance---$41,361
Interest---$35,382
Fees for Services Accounting---$33,225
Other Expenses---$26,066
Fees for Services Management---$8,482
Total Functional Expenses$0$0$0$10,466,352

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,701,721
Total Expenses per Form 990$10,466,352
Expenses per Audited Statements$10,408,310
Expenses Not Reported on Form 990$293,411
Expenses Not Reported on Financial Statements$58,042
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
NuturelyEugene, OR-Operational Support$10,000
Unidos Bridging CommunityMcminnville, OR-Operational Support$10,000
Volunteers in Medicine ClinicBend, OR-Operational Support$10,000
Virginia Garcia Memorial FundCornelius, OR-Operational Support$7,500
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Entities$2,147,311
Refundable Deposits$51,524
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is comprised of members.”

Form 990, Page 6, Part VI, Line 7A

“The members vote annually to elect the organization's governing body.”

Form 990, Page 6, Part VI, Line 7B

“Certain decisions of the governing body specfically related to union representational activities are subject to approval by members.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 is provided to the chief executive officer, finance manager, and treasurer for review and approval prior to being released for filing.”

Form 990, Page 6, Part VI, Line 12C

“Members of governance are required annually to make notification of any situations whereby their independence is impaired by a conflict of interest.”

Form 990, Page 6, Part VI, Line 15A

“The organization has a process for determining compensation of the executive director including a review and approval. The evaluation includes a written evaluation and feedback to the executive director regarding performance. The criteria and format of questions used for the evaluation will be jointly agreed upon between the executive director and the executive committee. The executive committe shall compile all information obtained from the written evaluations and present a concise draft to the entire ona board of directors at the december meeting for their approval.”

Form 990, Page 6, Part VI, Line 15B

“The other officer's compensation is reviewed and approved by the board of directors annually. The board utilizes regional and national economic data and comparative market data from related organizations in establishing compensation.”

Form 990, Page 6, Part VI, Line 19

“The organization makes certain documents such as the governing documents, financial statements, and form 990 available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Oregon Nurses Association
EIN
93-0243430
Phone
5032930011
Address
18765 SW BOONES FERRY ROAD, TUALATIN, OR 97062

Signing Officer

Name
Theresa Long
Title
Director of Finance
Phone
5032930011
Signed
2022-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Long
Formed
1904
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
68

Preparer

Firm
Verity Accountancy Pc
Address
4000 SE INTERNATIONAL WAY STE F203, MILWAUKIE, OR 97222-8864
Preparer
Jeffrey a Hart
Phone
5032815213
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To work for the improvement of health standards and the availability of health care services for all people, foster high standards of nursing,and stimulate and promote the professional development of nurses and advance their econcomic and general welfare.”

Form 990, Part XI, Line 9

“Rental expenses 293,411 rental expenses -293,411 tax depreciation 0 tax depreciation 0 book/tax depreciation difference 0”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“RENTAL EXPENSES -293,411”

Schedule D, Page 4, Part XII, Line 2D

“Rental expenses 293,411 tax depreciation 0”

Schedule D, Page 4, Part XII, Line 4B

“TAX DEPRECIATION 0”

Raw XML AppendixShowing 400 of 635 raw XML fields

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/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR 1
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR 3
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR 6
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR 7
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR 8
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt10ED, FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt14LEGAL COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR GOV
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OPE
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR PRO
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IRS990/MissionDesc0TO WORK FOR THE IMPROVEMENT OF HEALTH STANDARDS AND THE AVAILABILITY OF HEALTH CARE SERVICES FOR ALL PEOPLE, FOSTER HIGH STANDARDS OF NURSING,AND STIMULATE AND PROMOTE THE PROFESSIONAL DEVELOPMENT OF NURSES AND ADVANCE THEIR ECONCOMIC AND GENERAL WELFARE.
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IRS990/NetUnrlzdGainsLossesInvstAmt0-1276868
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt012090992
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt011041151
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IRS990/OccupancyGrp/TotalAmt093458
IRS990/OfficeExpensesGrp/TotalAmt0177484
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SUPPORT & EDUC
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
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IRS990/OtherExpensesGrp/TotalAmt254901
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IRS990/ProgSrvcAccomActy2Grp/Desc0ECONOMIC AND GENERAL WELFARE - COLLECTIVE BARGAINING ON BEHALF OF THE ASSOCIATION'S MEMBERS.
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IRS990/PYGrantsAndSimilarPaidAmt055000
IRS990/PYInvestmentIncomeAmt0364199
IRS990/PYOtherExpensesAmt01740403
IRS990/PYOtherRevenueAmt0153749
IRS990/PYProgramServiceRevenueAmt010169313
IRS990/PYRevenuesLessExpensesAmt0601623
IRS990/PYSalariesCompEmpBnftPaidAmt08494951
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IRS990/PYTotalRevenueAmt010891977
IRS990/ReconcilationRevenueExpnssAmt0186268
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
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IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0NURSES UNITED PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1OREGON NURSES PAC
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt118765 SW BOONES FERRY RD STE 200
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1TUALATIN
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0COLLECT POLITICAL CONTRIBUTIONS/MEMBER DUES EARMARKED FOR A SEPARATE SEGREGATED ENTITY, AND PROMPTLY AND DIRECTLY TRANSFER REMITTANCES TO THAT ENTITY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,238,554
Liabilities
$5,129,170
Net assets
$11,109,384
Revenue
$10,652,620
Expenses
$10,466,352
Net income
$186,268
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.9$5.20$11.7$16.6$18.1$1.54
2024Detailed filing. Detailed filing data is available for this year.$18.0$5.32$12.7$13.6$13.1$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.6$4.92$11.6$11.8$11.6$0.21
2022Detailed filing. Detailed filing data is available for this year.$16.2$5.13$11.1$10.7$10.5$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$4.99$12.2$10.9$10.3$0.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$4.64$11.0$9.58$8.75$0.83
2019Detailed filing. Detailed filing data is available for this year.$15.2$4.88$10.3$8.44$8.97$0.53
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$4.96$10.9$9.18$8.12$1.07
2017Detailed filing. Detailed filing data is available for this year.$14.7$4.85$9.85$8.07$7.53$0.54
2016Detailed filing. Detailed filing data is available for this year.$13.5$4.40$9.06$7.34$6.64$0.70
2015Detailed filing. Detailed filing data is available for this year.$12.6$4.06$8.51$7.44$6.85$0.59
2014Detailed filing. Detailed filing data is available for this year.$8.88$1.33$7.55$6.85$6.34$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.08$1.20$6.88$5.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$1.06$5.71$5.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$1.07$4.71$5.46