Civic Intelligence

Surplus Line Association of Oregon

EIN 93-0358258 • 501(c)6 • Portland, OR

Profile

Examination of insurance policies of nonadmitted carriers

7360 SW Hunziker Street 105Portland, OR 97223

www.slaor.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.02x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.12x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

89th percentile

25%

Higher net margin than 89% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$159,390

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

72nd percentile

11%

Faster asset growth than 72% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

12%

Faster revenue growth than 71% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,476,378

Up $763,085 (+11%) from 2023

Liabilities

Down

$114,096

Down $26,561 (-19%) from 2023

Net Assets

Up

$7,362,282

Up $789,646 (+12%) from 2023

Revenue

Up

$955,115

Up $103,668 (+12%) from 2023

Expenses

Up

$712,662

Up $51,412 (+7.8%) from 2023

Net Income

Up

$242,453

Up $52,256 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,977,914Liabilities 2010: $7,832Net Assets 2010: $2,970,0822010Assets 2011: $2,867,358Liabilities 2011: $7,953Net Assets 2011: $2,859,4052011Assets 2012: $3,100,259Liabilities 2012: $8,295Net Assets 2012: $3,091,9642012Assets 2013: $3,566,103Liabilities 2013: $9,688Net Assets 2013: $3,556,4152013Assets 2014: $3,565,925Liabilities 2014: $13,018Net Assets 2014: $3,552,9072014Assets 2015: $3,506,840Liabilities 2015: $11,873Net Assets 2015: $3,494,9672015Assets 2016: $3,704,052Liabilities 2016: $17,991Net Assets 2016: $3,686,0612016Assets 2017: $4,371,239Liabilities 2017: $14,013Net Assets 2017: $4,357,2262017Assets 2018: $4,195,304Liabilities 2018: $11,122Net Assets 2018: $4,184,1822018Assets 2019: $5,098,229Liabilities 2019: $16,367Net Assets 2019: $5,081,8622019Assets 2020: $5,662,635Liabilities 2020: $8,152Net Assets 2020: $5,654,4832020Assets 2021: $6,643,806Liabilities 2021: $8,813Net Assets 2021: $6,634,9932021Assets 2022: $5,806,105Liabilities 2022: $154,053Net Assets 2022: $5,652,0522022Assets 2023: $6,713,293Liabilities 2023: $140,657Net Assets 2023: $6,572,6362023Assets 2024: $7,476,378Liabilities 2024: $114,096Net Assets 2024: $7,362,2822024

Highlighted filing

2024

Assets$7,476,378
Liabilities$114,096
Net Assets$7,362,282

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2010: $393,4852010Expenses 2011: $495,5682011Revenue 2012: $536,958Expenses 2012: $462,209Net Income 2012: $74,7492012Revenue 2013: $707,797Expenses 2013: $519,070Net Income 2013: $188,7272013Revenue 2014: $723,080Expenses 2014: $584,009Net Income 2014: $139,0712014Revenue 2015: $733,447Expenses 2015: $599,147Net Income 2015: $134,3002015Revenue 2016: $797,760Expenses 2016: $598,281Net Income 2016: $199,4792016Revenue 2017: $944,162Expenses 2017: $669,364Net Income 2017: $274,7982017Revenue 2018: $1,042,096Expenses 2018: $617,631Net Income 2018: $424,4652018Revenue 2019: $705,582Expenses 2019: $628,262Net Income 2019: $77,3202019Revenue 2020: $610,307Expenses 2020: $529,747Net Income 2020: $80,5602020Revenue 2021: $1,107,901Expenses 2021: $566,434Net Income 2021: $541,4672021Revenue 2022: $807,472Expenses 2022: $665,014Net Income 2022: $142,4582022Revenue 2023: $851,447Expenses 2023: $661,250Net Income 2023: $190,1972023Revenue 2024: $955,115Expenses 2024: $712,662Net Income 2024: $242,4532024

Highlighted filing

2024

Revenue$955,115
Expenses$712,662
Net Income$242,453

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.48$0.11$7.36$0.96$0.71$0.24
2023Detailed filing. Detailed filing data is available for this year.$6.71$0.14$6.57$0.85$0.66$0.19
2022Detailed filing. Detailed filing data is available for this year.$5.81$0.15$5.65$0.81$0.67$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.64$0.01$6.63$1.11$0.57$0.54
2020Detailed filing. Detailed filing data is available for this year.$5.66$0.01$5.65$0.61$0.53$0.08
2019Detailed filing. Detailed filing data is available for this year.$5.10$0.02$5.08$0.71$0.63$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.20$0.01$4.18$1.04$0.62$0.42
2017Detailed filing. Detailed filing data is available for this year.$4.37$0.01$4.36$0.94$0.67$0.27
2016Detailed filing. Detailed filing data is available for this year.$3.70$0.02$3.69$0.80$0.60$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.51$0.01$3.49$0.73$0.60$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.57$0.01$3.55$0.72$0.58$0.14
2013Detailed filing. Detailed filing data is available for this year.$3.57$0.01$3.56$0.71$0.52$0.19
2012Summary only. Only limited summary data is available for this year.$3.10$0.01$3.09$0.54$0.46$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.01$2.86$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.01$2.97$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 27, 2025
Return Version
2024v5.1
Gross Receipts
$955,115
Mission and Program Overview

Mission

Examination of insurance policies of nonadmitted carriers

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,511,810$6,561,528▲ $1,049,718
Savings and Temporary Cash Investments$720,000$550,000▼ $170,000
Accounts Receivable$159,915$180,985▲ $21,070
Cash and Non-Interest-Bearing Accounts$212,761$99,564▼ $113,197
Intangible Assets$107,581$82,207▼ $25,374
Land, Buildings, and Equipment, Net$1,226$2,094▲ $868
Total Assets$6,713,293$7,476,378▲ $763,085
Liabilities
Other Liabilities$112,641$87,267▼ $25,374
Accounts Payable and Accrued Expenses$28,016$26,829▼ $1,187
Total Liabilities$140,657$114,096▼ $26,561
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,572,636$7,362,282▲ $789,646
Total Net Assets Fund Balance$6,572,636$7,362,282▲ $789,646
Total Liabilities and Net Assets / Fund Balance$6,713,293$7,476,378▲ $763,085

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$633,917$633,917
Equipment$2,094$90,568$92,662
Leasehold Improvements-$14,641$14,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger HelblingFormer Executive DirectorFT$151,800$7,590$159,390
Carolee LanceManagerFT$138,300$6,791$145,091

Board Members and Trustees

NameTitle
Jenny CranePresident
Kate PrenticeVice President
Brent ClairBoard Member
Jim HeislerBoard Member
Jim BrownCurrent Executive Director
Leslie BallardSecretary - Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$769,135
Investment Income
$183,644
Other Revenue
$2,336
Change in Net Assets
$242,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$441,458
Other Expenses$271,204
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$304,480
Other Salaries and Wages---$97,143
Conferences and Meetings---$44,803
Payroll Taxes---$33,424
Occupancy---$31,272
Information Technology---$24,849
Fees for Services Lobbying---$24,000
Insurance---$20,098
Fees for Services Other---$19,635
Fees for Services Accounting---$19,077
Fees for Services Legal---$9,321
Other Employee Benefits---$6,411
All Other Expenses---$4,132
Office Expenses---$2,936
Depreciation Depletion---$2,784
Other Expenses$2,705--$2,705
Travel---$2,508
Total Functional Expenses$0$0$0$712,662
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$24,000
Total Nondeductible Lobbying and Political Cost$24,000
Political Expenditures$1,070

Section 527 Organizations

OrganizationLocationAmount
71-0918580Silverton, OR$1,070
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$87,267
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

All oregon surplus line agents are members.

Member election for additional members Part VI line 7A

Members elect board of directors for three-year terms.

Form 990 governing body review Part VI line 11

Reviewed by executive director and president before filing.

Conflict of interest policy compliance Part VI line 12C

Board of directors reviews all expenditures.

CEO executive director top management comp Part VI line 15A

Board of directors negotiates annually with executive director and manager regarding com pe nsation, comparable to compensation in insurance industry.

Other officer or key employee compensation Part VI line 15B

Board of directors negotiates annually with executive director and manager regarding compensation, comparable to compensation in insurance industry.

Governing documents etc available to public Part VI line 19

Governing documents available on organization website or by request.

Filing and Contact Details

Filer

Filer Name
Surplus Line Association of Oregon
EIN
93-0358258
In Care Of
% JIM BROWN
Phone
5037186700
Address
7360 SW HUNZIKER STREET 105, PORTLAND, OR 97223

Signing Officer

Name
Jim Brown
Title
Current Executive Director
Phone
5037186700
Signed
2025-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Brown
Formed
1980
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
5

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Lobbying expenses - 25,070

Raw XML Appendix380 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/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIM BROWN
IRS990/PriorPeriodAdjustmentsAmt0-3736
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0769135
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0769135
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IRS990/PYInvestmentIncomeAmt0157506
IRS990/PYOtherExpensesAmt0287810
IRS990/PYOtherRevenueAmt0276
IRS990/PYProgramServiceRevenueAmt0693665
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IRS990/PYSalariesCompEmpBnftPaidAmt0373440
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0550000
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IRS990ScheduleC/CarriedOverAmt024000
IRS990ScheduleC/DuesAssessmentsAmt0769135
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IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt024000
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IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt01070
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0PO BOX 1304
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0SILVERTON
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0OR
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PAID EXPENSE FOR POLITICAL ACTION COMMITTEE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Direct and indirect political campaign activities (Part I-A, line 1)
IRS990ScheduleD/EquipmentGrp/BookValueAmt02094
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090568
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092662
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014641
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014641
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0633917
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0633917
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt087267
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleD/TotalLiabilityAmt087267
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROGER HELBLING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0159390
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OREGON SURPLUS LINE AGENTS ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT BOARD OF DIRECTORS FOR THREE-YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY EXECUTIVE DIRECTOR AND PRESIDENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS REVIEWS ALL EXPENDITURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS NEGOTIATES ANNUALLY WITH EXECUTIVE DIRECTOR AND MANAGER REGARDING COM PE NSATION, COMPARABLE TO COMPENSATION IN INSURANCE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD OF DIRECTORS NEGOTIATES ANNUALLY WITH EXECUTIVE DIRECTOR AND MANAGER REGARDING COMPENSATION, COMPARABLE TO COMPENSATION IN INSURANCE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AVAILABLE ON ORGANIZATION WEBSITE OR BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LOBBYING EXPENSES - 25,070
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0712662
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140657
IRS990/TotalLiabilitiesEOYAmt0114096
IRS990/TotalLiabilitiesGrp/BOYAmt0140657
IRS990/TotalLiabilitiesGrp/EOYAmt0114096
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06572636
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07362282
IRS990/TotalOtherCompensationAmt014381
IRS990/TotalProgramServiceExpensesAmt0530430
IRS990/TotalProgramServiceRevenueAmt0769135
IRS990/TotalReportableCompFromOrgAmt0290100
IRS990/TotalRevenueGrp/ExclusionAmt0183644
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0771471
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0955115
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06713293
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07476378
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02508
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07360 SW HUNZIKER STREET 105
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097223
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SLAOR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CURRENT EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05037186700
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SURPLUS LINE ASSOCIATION OF OREGON
ReturnHeader/Filer/BusinessNameControlTxt0SURP
ReturnHeader/Filer/EIN0930358258
ReturnHeader/Filer/InCareOfNm0% JIM BROWN
ReturnHeader/Filer/PhoneNum05037186700
ReturnHeader/Filer/USAddress/AddressLine1Txt07360 SW HUNZIKER STREET 105
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAULY ROGERS AND CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012700 SW 72ND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIGARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036202632
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY R ROGERS
ReturnHeader/ReturnTs02025-04-08T19:01:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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