Civic Intelligence

Rogue Valley Art Association

EIN 93-0507435 • 501(c)3 • Medford, OR

Profile

Promotion of local artists and art programs

40 S Bartlett StMedford, OR 97501

www.roguegallery.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

41st percentile

1.0%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

96%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,019,478

Up $10,165 (+1.0%) from 2023

Liabilities

Flat

$461

Flat from 2023

Net Assets

Up

$1,019,017

Up $10,165 (+1.0%) from 2023

Revenue

Up

$351,518

Up $171,771 (+96%) from 2023

Expenses

Up

$237,005

Up $26,750 (+13%) from 2023

Net Income

Up

$114,513

Up $145,021 (+475%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $408,016Liabilities 2010: $6,005Net Assets 2010: $402,0112010Assets 2011: $370,301Liabilities 2011: $3,763Net Assets 2011: $366,5382011Assets 2012: $419,385Liabilities 2012: $3,315Net Assets 2012: $416,0702012Assets 2013: $965,645Liabilities 2013: $2,482Net Assets 2013: $963,1632013Assets 2014: $989,965Liabilities 2014: $175Net Assets 2014: $989,7902014Assets 2015: $983,462Liabilities 2015: $1,669Net Assets 2015: $981,7932015Assets 2017: $961,436Liabilities 2017: $912Net Assets 2017: $960,5242017Assets 2018: $923,812Liabilities 2018: $4,580Net Assets 2018: $919,2322018Assets 2019: $1,016,797Liabilities 2019: $4,647Net Assets 2019: $1,012,1502019Assets 2020: $1,037,163Liabilities 2020: $27,911Net Assets 2020: $1,009,2522020Assets 2021: $1,236,270Liabilities 2021: $1,601Net Assets 2021: $1,234,6692021Assets 2022: $1,122,851Liabilities 2022: $461Net Assets 2022: $1,122,3902022Assets 2023: $1,009,313Liabilities 2023: $461Net Assets 2023: $1,008,8522023Assets 2024: $1,019,478Liabilities 2024: $461Net Assets 2024: $1,019,0172024

Highlighted filing

2024

Assets$1,019,478
Liabilities$461
Net Assets$1,019,017

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $185,805Expenses 2010: $217,698Net Income 2010: -$31,8932010Revenue 2011: $130,952Expenses 2011: $167,614Net Income 2011: -$36,6622011Expenses 2012: $133,4082012Revenue 2013: $685,678Expenses 2013: $168,789Net Income 2013: $516,8892013Revenue 2014: $286,319Expenses 2014: $198,643Net Income 2014: $87,6762014Revenue 2015: $187,068Expenses 2015: $195,065Net Income 2015: -$7,9972015Revenue 2017: $156,655Expenses 2017: $172,054Net Income 2017: -$15,3992017Revenue 2018: $122,569Expenses 2018: $165,365Net Income 2018: -$42,7962018Revenue 2019: $272,224Expenses 2019: $187,702Net Income 2019: $84,5222019Revenue 2020: $211,391Expenses 2020: $170,531Net Income 2020: $40,8602020Revenue 2021: $374,673Expenses 2021: $184,904Net Income 2021: $189,7692021Revenue 2022: $171,021Expenses 2022: $197,847Net Income 2022: -$26,8262022Revenue 2023: $179,747Expenses 2023: $210,255Net Income 2023: -$30,5082023Revenue 2024: $351,518Expenses 2024: $237,005Net Income 2024: $114,5132024

Highlighted filing

2024

Revenue$351,518
Expenses$237,005
Net Income$114,513

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.35$0.24$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.18$0.21$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$0.17$0.20$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.23$0.37$0.18$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.03$1.01$0.21$0.17$0.04
2019Summary only. Only limited summary data is available for this year.$1.02$0.00$1.01$0.27$0.19$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$0.12$0.17$0.04
2017Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.16$0.17$0.02
2015Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.19$0.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.29$0.20$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.96$0.69$0.17$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.13
2011Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$0.13$0.17$0.04
2010Summary only. Only limited summary data is available for this year.$0.41$0.01$0.40$0.19$0.22$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$365,803
Mission and Program Overview

Mission

Promotion of local artists and art programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$841,129$825,105▼ $16,024
Land, Buildings, and Equipment, Net$135,168$145,792▲ $10,624
Cash and Non-Interest-Bearing Accounts$22,514$29,389▲ $6,875
Savings and Temporary Cash Investments$1,752$10,442▲ $8,690
Inventories for Sale or Use$8,750$8,750→ $0
Total Assets$1,009,313$1,019,478▲ $10,165
Liabilities
Other Liabilities$341$341→ $0
Accounts Payable and Accrued Expenses$120$120→ $0
Total Liabilities$461$461→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$546,945$696,859▲ $149,914
Net Assets Without Donor Restrictions$461,907$322,158▼ $139,749
Total Net Assets Fund Balance$1,008,852$1,019,017▲ $10,165
Total Liabilities and Net Assets / Fund Balance$1,009,313$1,019,478▲ $10,165

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$82,792$353,222$436,014
Land$63,000-$63,000
Other Securities$33,665--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John WilliamsPresident
Alx FoxBoard Member
Beth BradenBoard Member
David WeberBoard Member
Ed HouckBoard Member
Katie AmeralBoard Member
Ginny WalkerTreasurer
Greta MikkelsenVice Preside
James HarbisonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$175,226
Program Service Revenue
$20,777
Investment Income
$100,539
Other Revenue
$54,976
All Other Contributions
$145,995
Change in Net Assets
$114,513
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,304
Other Expenses$93,701
Total Fundraising Expense$49,510
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,961$14,091$24,659$131,711
Depreciation Depletion$34,332$2,378$373$37,083
Occupancy$10,539$4,684$8,198$23,421
Payroll Taxes$5,217$2,319$4,057$11,593
Office Expenses$7,110$912$1,597$9,619
Fees for Services Other$5,918$297$3,020$9,235
Insurance$3,592$1,597$2,794$7,983
Advertising--$3,979$3,979
Fees for Services Accounting$1,072$476$833$2,381
Total Functional Expenses$160,741$26,754$49,510$237,005
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,220
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payables$341
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Rogue Valley Art Association
EIN
93-0507435
Phone
5417728118
Address
40 S BARTLETT ST, MEDFORD, OR 97501
Doing Business As
Rogue Gallery

Signing Officer

Name
John Williams
Title
President
Phone
5417728118
Signed
2025-11-17

Organization Details

Principal Officer
John Williams
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
20

Preparer

Firm
Debbie L Pearson CPA LLC
Address
821 EAST JACKSON, MEDFORD, OR 97504
Preparer
Debbie L Pearson
Phone
5417795311
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Fundraising activities to promote the arts in the community and to provide funds for those activities

Form 990, Part XI, Line 9

Net assets released -104,348

Raw XML Appendix398 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.

Path#Value
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IRS990/CompensationProcessCEOInd0false
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IRS990/ConservationEasementsInd0false
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IRS990/CostOfGoodsSoldAmt014285
IRS990/CreditCounselingInd0false
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IRS990/DonorAdvisedFundInd0false
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IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0696859
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt020
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IRS990/ExpenseAmt022368
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt076568
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0205785
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt082467
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09436
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0167979
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0134382
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0486066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt097391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt067169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt061277
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt036994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt030214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0293045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt093186
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0167979
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0134382
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IRS990ScheduleA/InvestmentIncomeCYPct00.33000
IRS990ScheduleA/InvestmentIncomePYPct00.28000
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt063000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt082792
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0353222
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0436014
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0741471
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt149969
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt233665
IRS990ScheduleD/OtherSecuritiesGrp/Desc0OCF-BENNETT FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1OREGON COMMUNITY FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc2CHARLES SCHWAB BENNETT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0145792
IRS990ScheduleD/TotalBookValueSecuritiesAmt0825105
IRS990ScheduleD/TotalLiabilityAmt0341
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING ACTIVITIES TO PROMOTE THE ARTS IN THE COMMUNITY AND TO PROVIDE FUNDS FOR THOSE ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NET ASSETS RELEASED -104,348
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsBOYAmt01009313
IRS990/TotalAssetsEOYAmt01019478
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160741
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237005
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0461
IRS990/TotalLiabilitiesEOYAmt0461
IRS990/TotalLiabilitiesGrp/BOYAmt0461
IRS990/TotalLiabilitiesGrp/EOYAmt0461
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01019017
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01009313
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IRS990/USAddress/AddressLine1Txt0125 SCENIC DR
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IRS990/WebsiteAddressTxt0WWW.ROGUEGALLERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05417728118
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROGUE VALLEY ART ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ROGU
ReturnHeader/Filer/EIN0930507435
ReturnHeader/Filer/PhoneNum05417728118
ReturnHeader/Filer/USAddress/AddressLine1Txt040 S BARTLETT ST
ReturnHeader/Filer/USAddress/CityNm0MEDFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510422937
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBBIE L PEARSON CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0821 EAST JACKSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097504
ReturnHeader/PreparerPersonGrp/PhoneNum05417795311
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBBIE L PEARSON
ReturnHeader/ReturnTs02025-11-17T22:17:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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