Civic Intelligence

Oregon Cattlemens Association

990 • Fiscal year 2023 • EIN 93-0381128

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 16, 2024

1320 Capitol Street NESalem, OR 97301

(503) 361-8941

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.03x

Higher debt load relative to assets than 73% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.03x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

81st percentile

$100,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

86th percentile

19%

Faster asset growth than 86% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

20%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$596,285

Flat from 2023

Net Assets

Flat

$577,670

Flat from 2023

Liabilities

Flat

$18,615

Flat from 2023

Revenue

Flat

$738,192

Flat from 2023

Expenses

Flat

$628,837

Flat from 2023

Net Income

Flat

$109,355

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $423,710Liabilities 2011: $22Net Assets 2011: $423,6882011Assets 2012: $437,920Liabilities 2012: $1,292Net Assets 2012: $436,6282012Assets 2013: $539,518Liabilities 2013: $31Net Assets 2013: $539,4872013Assets 2015: $557,582Liabilities 2015: $3,934Net Assets 2015: $553,6482015Assets 2016: $475,280Liabilities 2016: $350Net Assets 2016: $474,9302016Assets 2017: $455,206Liabilities 2017: $124Net Assets 2017: $455,0822017Assets 2018: $447,274Liabilities 2018: $400Net Assets 2018: $446,8742018Assets 2019: $378,055Liabilities 2019: $19,770Net Assets 2019: $358,2852019Assets 2020: $429,089Liabilities 2020: $123,777Net Assets 2020: $305,3122020Assets 2021: $456,859Liabilities 2021: $43,741Net Assets 2021: $413,1182021Assets 2022: $499,167Liabilities 2022: $30,852Net Assets 2022: $468,3152022Assets 2023: $596,285Liabilities 2023: $18,615Net Assets 2023: $577,6702023Assets 2023: $596,285Liabilities 2023: $18,615Net Assets 2023: $577,6702023Assets 2024: $588,319Liabilities 2024: $26,065Net Assets 2024: $562,2542024

Highlighted filing

2023

Assets$596,285
Liabilities$18,615
Net Assets$577,670

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $398,044Expenses 2011: $416,436Net Income 2011: -$18,3922011Revenue 2012: $426,300Expenses 2012: $414,030Net Income 2012: $12,2702012Revenue 2013: $610,406Expenses 2013: $507,516Net Income 2013: $102,8902013Revenue 2015: $557,435Expenses 2015: $490,044Net Income 2015: $67,3912015Revenue 2016: $496,058Expenses 2016: $574,776Net Income 2016: -$78,7182016Revenue 2017: $473,317Expenses 2017: $493,165Net Income 2017: -$19,8482017Revenue 2018: $521,957Expenses 2018: $530,165Net Income 2018: -$8,2082018Revenue 2019: $214,411Expenses 2019: $296,397Net Income 2019: -$81,9862019Revenue 2020: $536,304Expenses 2020: $589,277Net Income 2020: -$52,9732020Revenue 2021: $728,701Expenses 2021: $620,895Net Income 2021: $107,8062021Revenue 2022: $612,890Expenses 2022: $557,693Net Income 2022: $55,1972022Revenue 2023: $738,192Expenses 2023: $628,837Net Income 2023: $109,3552023Revenue 2023: $738,192Expenses 2023: $628,837Net Income 2023: $109,3552023Revenue 2024: $661,564Expenses 2024: $676,980Net Income 2024: -$15,4162024

Highlighted filing

2023

Revenue$738,192
Expenses$628,837
Net Income$109,355
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 16, 2024
Return Version
2023v5.1
Gross Receipts
$738,192
Mission and Program Overview

Mission

Our mission is to promote environmentally & socially sound industry practices; a positive, contemporary image of the industry; improve & strengthen the economics of the industry, assure a strong political presence in all areas affecting the industry; and protect our industry communities & private property rights.

To advance the economic, political & social interest of the oregon cattle industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$311,405$349,482▲ $38,077
Cash and Non-Interest-Bearing Accounts$177,218$137,779▼ $39,439
Savings and Temporary Cash Investments$8,593$109,023▲ $100,430
Accounts Receivable$1,951$0▼ $1,951
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$499,167$596,285▲ $97,118
Other Assets Total-$1-
Liabilities
Deferred Revenue$29,180$16,045▼ $13,135
Other Liabilities$1,472$2,315▲ $843
Accounts Payable and Accrued Expenses$200$255▲ $55
Total Liabilities$30,852$18,615▼ $12,237
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$349,536$348,442▼ $1,094
Net Assets With Donor Restrictions$118,779$229,228▲ $110,449
Total Net Assets Fund Balance$468,315$577,670▲ $109,355
Total Liabilities and Net Assets / Fund Balance$499,167$596,285▲ $97,118
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tammy DenneeExecutive DirectorFT$100,000$100,000

Board Members and Trustees

NameTitle
Todd NashPast President
Matt McElligottPresident
Diana WirthPresident-Elect
Breanna WimberDirector
Darren HansenDirector
Jim SlyDirector
Kyle RobinsonDirector
Mike AlgerDirector
Randy WhiteDirector
Rusty InglisDirector
Shane GomesDirector
Andy VanderplaatTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$368,508
Program Service Revenue
$315,801
Investment Income
$41,307
Other Revenue
$12,576
All Other Contributions
$305
Change in Net Assets
$109,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$468,392
Salaries, Compensation, and Employee Benefits$160,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$103,288$5,700-$108,988
Conferences and Meetings$108,218--$108,218
Current Officers, Directors, Trustees, and Key Employees$50,000$50,000-$100,000
Other Salaries and Wages$43,172--$43,172
Travel$38,514--$38,514
Fees for Services Lobbying$19,998--$19,998
Occupancy-$13,973-$13,973
Information Technology$2,147$10,835-$12,982
Fees for Services Accounting-$12,573-$12,573
Payroll Taxes-$11,821-$11,821
All Other Expenses$5,552$6,055-$11,607
Other Expenses$9,847--$9,847
Fees for Service Investment Mgmnt Fees-$3,183-$3,183
Other Employee Benefits-$2,952-$2,952
Office Expenses-$2,709-$2,709
Pension Plan Contributions-$2,500-$2,500
Insurance$261$1,632-$1,893
Total Functional Expenses$504,904$123,933$0$628,837
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
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
Due to Affiliates$1,731
Payroll Liability$584
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section B, Line 11B

Each year an ad hoc finance committee is to be appointed by the President to conduct an extensive financial review of the Association's records and to report its findings to the membership at the Annual Convention. Protocol for the extensive review was developed by a Salem Certified Public Accountant and includes review of tax documents such as Form 990.

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

Through the course of the year, during board meetings and other governance functions board members are provided the Association's adopted conflict of interest policy.

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

Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee.

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

Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee.

Form 990, Part VI, Section C, Line 19

The Association makes its governing documents, conflict of interest policy and financial statements available to the public by request.

Filing and Contact Details

Filer

Filer Name
Oregon Cattlemens Association
EIN
93-0381128
Phone
5033618941
Address
1320 Capitol Street NE, Salem, OR 97301

Signing Officer

Name
Tammy Dennee
Title
Executive Director
Signed
2024-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1913
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
100

Preparer

Firm
Oster Professional Group CPAs
Address
77 W Adams, Burns, OR 97720
Preparer
Kari Ott
Phone
5415736151
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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt010835
IRS990/InformationTechnologyGrp/ProgramServicesAmt02147
IRS990/InformationTechnologyGrp/TotalAmt012982
IRS990/InsuranceGrp/ManagementAndGeneralAmt01632
IRS990/InsuranceGrp/ProgramServicesAmt0261
IRS990/InsuranceGrp/TotalAmt01893
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt041307
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt041307
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0311405
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0349482
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0254201
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OUR MISSION IS TO PROMOTE ENVIRONMENTALLY & SOCIALLY SOUND INDUSTRY PRACTICES; A POSITIVE, CONTEMPORARY IMAGE OF THE INDUSTRY; IMPROVE & STRENGTHEN THE ECONOMICS OF THE INDUSTRY, ASSURE A STRONG POLITICAL PRESENCE IN ALL AREAS AFFECTING THE INDUSTRY; AND PROTECT OUR INDUSTRY COMMUNITIES & PRIVATE PROPERTY RIGHTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0468315
IRS990/NetAssetsOrFundBalancesEOYAmt0577670
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0349536
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0348442
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt013973
IRS990/OccupancyGrp/TotalAmt013973
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02709
IRS990/OfficeExpensesGrp/TotalAmt02709
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02952
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02952
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1Contract labor
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Sponsorships/Registrations
IRS990/OtherExpensesGrp/ProgramServicesAmt071785
IRS990/OtherExpensesGrp/ProgramServicesAmt132707
IRS990/OtherExpensesGrp/ProgramServicesAmt219415
IRS990/OtherExpensesGrp/ProgramServicesAmt39847
IRS990/OtherExpensesGrp/TotalAmt071785
IRS990/OtherExpensesGrp/TotalAmt132707
IRS990/OtherExpensesGrp/TotalAmt219415
IRS990/OtherExpensesGrp/TotalAmt39847
IRS990/OtherLiabilitiesGrp/BOYAmt01472
IRS990/OtherLiabilitiesGrp/EOYAmt02315
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012576
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012576
IRS990/OtherRevenueTotalAmt012576
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt043172
IRS990/OtherSalariesAndWagesGrp/TotalAmt043172
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011821
IRS990/PayrollTaxesGrp/TotalAmt011821
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02500
IRS990/PensionPlanContributionsGrp/TotalAmt02500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BQA Event Income
IRS990/ProgramServiceRevenueGrp/Desc1MAGAZINE SALES/ADVERTISIN
IRS990/ProgramServiceRevenueGrp/Desc2Membership Meetings
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS SALES
IRS990/ProgramServiceRevenueGrp/Desc4RED BOOK SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0166601
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1145653
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32527
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0166601
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1145653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32527
IRS990/ProgSrvcAccomActy2Grp/Desc0POSITIVE PRODUCER IMAGE PROGRAM HAS ENHANCED THE PUBLIC'S AWARENESS OF THE POSITIVE CONTRIBUTIONS OF THE BEEF INDUSTRY ACROSS THE STATE OF OREGON. BY SHARING THE STORIES, HARDSHIPS AND MESSAGING OF RANCHERS WITH THE PUBLIC WE MOVE INITIATIVES FORWARD AND GENERATE MORE SUPPORT FOR THE VIABILITY OF THE CATTLE INDUSTRY AS A WHOLE. THIS WORK IS KEY TO OUR ABILITY TO REPRESENT, PROTECT, AND DEFEND THE BEEF INDUSTRY FROM ANY MATTERS THAT MAY HAVE DETRIMENTAL EFFECTS TO PRODUCERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt088223
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE PROFESSIONAL SERVICES TO STUDY LEGISLATION, STATE AND FEDERAL, WITH RESPECT TO MATTERS CONCERNING THE EFFECT ON THE BEEF INDUSTRY. THIS INFORMATION IS USED TO REPRESENT, PROTECT, AND DEFEND THE BEEF INDUSTRY FROM ANY MATTERS THAT MAY HAVE A DETRIMENTAL EFFECT TO PRODUCERS. OCA HAS PROVIDED REPORTS AND ELECTRONIC UPDATES ON THE STATUS OF MATTERS CONCERNING THE EFFECT ON THE BEEF INDUSTRY TO THE OREGON BEEF COUNCIL ON A REGULAR BASIS, ALLOWING THEM TO MAKE DECISIONS BASED ON RESULTS. SUCCESS OF THE PROJECT IS MEASURED BY THE OREGON BEEF COUNCIL'S REVIEW OF THE INFORMATION AND THEIR FEEDBACK AND SUGGESTIONS TO AUGMENT FUTURE REPORTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt051500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0352691
IRS990/PYInvestmentIncomeAmt0-43863
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0397425
IRS990/PYOtherRevenueAmt02471
IRS990/PYProgramServiceRevenueAmt0301591
IRS990/PYRevenuesLessExpensesAmt055197
IRS990/PYSalariesCompEmpBnftPaidAmt0160268
IRS990/PYTotalExpensesAmt0557693
IRS990/PYTotalRevenueAmt0612890
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0109355
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08593
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109023
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1584
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliates
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITY
IRS990ScheduleD/TotalLiabilityAmt02315
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each year an ad hoc finance committee is to be appointed by the President to conduct an extensive financial review of the Association's records and to report its findings to the membership at the Annual Convention. Protocol for the extensive review was developed by a Salem Certified Public Accountant and includes review of tax documents such as Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Through the course of the year, during board meetings and other governance functions board members are provided the Association's adopted conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Association Bylaws and Procedures provide a process for determining compensation of the Executive Director and other officers and key employees. The Bylaws provide provisions for the Executive Board of Directors to act as the Planning/Budget Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Drafting Committee and to monitor that adopted budget which includes all compensation. The Association's procedures provides for the Executive Director to be evaluated annually by the Executive Board and for the overall salary budget to be recommended by the budget committee and approved by the Executive Committee at it's annual budget meeting. The salary budget for all employees is based upon the following criteria: economic times and the cost of living index, financial well-being of the organization and experience/skill of the employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Association makes its governing documents, conflict of interest policy and financial statements available to the public by request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0499167
IRS990/TotalAssetsEOYAmt0596285
IRS990/TotalAssetsGrp/BOYAmt0499167
IRS990/TotalAssetsGrp/EOYAmt0596285
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0368508
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0123933
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0504904
IRS990/TotalFunctionalExpensesGrp/TotalAmt0628837
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030852
IRS990/TotalLiabilitiesEOYAmt018615
IRS990/TotalLiabilitiesGrp/BOYAmt030852
IRS990/TotalLiabilitiesGrp/EOYAmt018615
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0468315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0577670
IRS990/TotalProgramServiceExpensesAmt0504904
IRS990/TotalProgramServiceRevenueAmt0315801

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$0.26$5.62$6.62$6.77$0.15
2023Detailed filing. Detailed filing data is available for this year.$5.96$0.19$5.78$7.38$6.29$1.09
2023Summary only. Only limited summary data is available for this year.$5.96$0.19$5.78$7.38$6.29$1.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.31$4.68$6.13$5.58$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.44$4.13$7.29$6.21$1.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$1.24$3.05$5.36$5.89$0.53
2019Summary only. Only limited summary data is available for this year.$3.78$0.20$3.58$2.14$2.96$0.82
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.00$4.47$5.22$5.30$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$0.00$4.55$4.73$4.93$0.20
2016Summary only. Only limited summary data is available for this year.$4.75$0.00$4.75$4.96$5.75$0.79
2015Detailed filing. Detailed filing data is available for this year.$5.58$0.04$5.54$5.57$4.90$0.67
2013Summary only. Only limited summary data is available for this year.$5.40$0.00$5.39$6.10$5.08$1.03
2012Summary only. Only limited summary data is available for this year.$4.38$0.01$4.37$4.26$4.14$0.12
2011Summary only. Only limited summary data is available for this year.$4.24$0.00$4.24$3.98$4.16$0.18