Civic Intelligence

Oregon Child Development Coalition Inc.

990 • Fiscal year 2022 • EIN 93-0591240

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

PO Box 2780 9140 SW Pioneer Court EWilsonville, OR 97070

(503) 570-1110

Siviq Scores

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

Liabilities / Assets

80th percentile

0.63x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

46th percentile

0.30x

Higher debt load relative to revenue than 46% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

23rd percentile

-2.7%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

24th percentile

$216,558

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

77th percentile

12%

Faster asset growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

54th percentile

6.4%

Faster revenue growth than 54% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Up

$34,079,337

Up $3,598,574 (+12%) from 2021

Net Assets

Down

$12,500,457

Down $2,025,557 (-14%) from 2021

Liabilities

Up

$21,578,880

Up $5,624,131 (+35%) from 2021

Revenue

Up

$72,769,636

Up $4,403,830 (+6.4%) from 2021

Expenses

Up

$74,754,476

Up $6,204,327 (+9.1%) from 2021

Net Income

Down

-$1,984,840

Down $1,800,497 (-977%) from 2021

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $24,489,695Liabilities 2010: $10,942,460Net Assets 2010: $13,547,2352010Assets 2011: $24,182,186Liabilities 2011: $10,445,816Net Assets 2011: $13,736,3702011Assets 2012: $23,485,843Liabilities 2012: $9,530,383Net Assets 2012: $13,955,4602012Assets 2013: $27,906,430Liabilities 2013: $13,517,753Net Assets 2013: $14,388,6772013Assets 2014: $28,173,574Liabilities 2014: $13,999,698Net Assets 2014: $14,173,8762014Assets 2015: $28,939,394Liabilities 2015: $15,175,447Net Assets 2015: $13,763,9472015Assets 2016: $28,572,110Liabilities 2016: $15,488,215Net Assets 2016: $13,083,8952016Assets 2017: $30,540,292Liabilities 2017: $15,825,817Net Assets 2017: $14,714,4752017Assets 2018: $27,791,351Liabilities 2018: $15,129,551Net Assets 2018: $12,661,8002018Assets 2019: $25,640,292Liabilities 2019: $11,356,459Net Assets 2019: $14,283,8332019Assets 2020: $28,783,372Liabilities 2020: $14,056,354Net Assets 2020: $14,727,0182020Assets 2021: $30,480,763Liabilities 2021: $15,954,749Net Assets 2021: $14,526,0142021Assets 2022: $34,079,337Liabilities 2022: $21,578,880Net Assets 2022: $12,500,4572022Assets 2023: $32,863,728Liabilities 2023: $20,183,980Net Assets 2023: $12,679,7482023Assets 2024: $31,944,812Liabilities 2024: $20,661,701Net Assets 2024: $11,283,1112024

Highlighted filing

2022

Assets$34,079,337
Liabilities$21,578,880
Net Assets$12,500,457

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $46,068,7842010Revenue 2011: $44,900,002Expenses 2011: $44,695,716Net Income 2011: $204,2862011Expenses 2012: $46,105,6402012Revenue 2013: $44,556,126Expenses 2013: $43,958,789Net Income 2013: $597,3372013Revenue 2014: $47,417,182Expenses 2014: $46,465,736Net Income 2014: $951,4462014Revenue 2015: $48,608,274Expenses 2015: $48,556,481Net Income 2015: $51,7932015Revenue 2016: $55,029,015Expenses 2016: $55,169,459Net Income 2016: -$140,4442016Revenue 2017: $61,641,420Expenses 2017: $59,473,802Net Income 2017: $2,167,6182017Revenue 2018: $60,338,465Expenses 2018: $61,853,457Net Income 2018: -$1,514,9922018Revenue 2019: $65,665,714Expenses 2019: $63,617,705Net Income 2019: $2,048,0092019Revenue 2020: $65,489,891Expenses 2020: $65,052,918Net Income 2020: $436,9732020Revenue 2021: $68,365,806Expenses 2021: $68,550,149Net Income 2021: -$184,3432021Revenue 2022: $72,769,636Expenses 2022: $74,754,476Net Income 2022: -$1,984,8402022Revenue 2023: $84,237,273Expenses 2023: $84,046,119Net Income 2023: $191,1542023Revenue 2024: $92,115,488Expenses 2024: $93,490,499Net Income 2024: -$1,375,0112024

Highlighted filing

2022

Revenue$72,769,636
Expenses$74,754,476
Net Income-$1,984,840
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$72,769,636
Mission and Program Overview

Mission

Oregon child development coalition is dedicated to improving the lives of children and families by providing early childhood education, care and advocacy with unique and supportive services to enhance family growth and community success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,545,862$21,865,627▼ $2,680,235
Cash and Non-Interest-Bearing Accounts$2,386,603$2,162,314▼ $224,289
Pledges and Grants Receivable$2,573,086$1,698,245▼ $874,841
Prepaid Expenses and Deferred Charges$748,009$869,219▲ $121,210
Investments in Publicly Traded Securities$191,291$170,734▼ $20,557
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$30,480,763$34,079,337▲ $3,598,574
Other Assets Total$35,912$7,313,198▲ $7,277,286
Liabilities
Other Liabilities-$8,272,037-
Mortgage Notes Payable Secured by Investment Property$7,061,858$6,624,011▼ $437,847
Accounts Payable and Accrued Expenses$4,243,151$3,542,878▼ $700,273
Deferred Revenue$4,649,740$3,139,954▼ $1,509,786
Total Liabilities$15,954,749$21,578,880▲ $5,624,131
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,526,014$12,500,457▼ $2,025,557
Total Net Assets Fund Balance$14,526,014$12,500,457▼ $2,025,557
Total Liabilities and Net Assets / Fund Balance$30,480,763$34,079,337▲ $3,598,574

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,585,304$32,379,139$46,964,443
Equipment$1,494,144$9,031,919$10,526,063
Land$3,948,940-$3,948,940
Leasehold Improvements$1,803,135$1,222,434$3,025,569
Other Land Buildings$34,104-$34,104
Other Assets Org$7,276,786--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donalda DodsonExecutive DirectorFT$189,633$26,925$216,558
Donald HorsemanFormer Fin DirectorFT$155,737$23,796$179,533
Walter KalinowskiDirector of HrFT$134,466$21,387$155,853
Greg FunkIt ManagerFT$132,035$19,754$151,789
Ned NorettoReg Oper MgrFT$121,486$20,110$141,596
Jose Juan Escobar GomezDirector Qual AssurFT$117,801$18,111$135,912
Karen AyersProgram ManagerFT$109,901$10,990$120,891
Elisabeth ZellerFinance DirectorFT$44,115$45$44,160

Board Members and Trustees

NameTitle
Grant BaxterCo-chair
Juan C PreciadoCo-chair
Amber RobinsonBoard Member
Anna LeeBoard Member
Cynthia RojasBoard Member
Daniel QuinonesBoard Member
Jesse TorresBoard Member
Maria Guadalupe DiazBoard Member
Matthew ColleyBoard Member
Patricia CuevasBoard Member
Stephen PetruzelliBoard Member
Ingrid AndersonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
All American Roofing & BuildingContracting Services7950 STONEFIELD CT SE, Aumsville, OR 97325$931,056
Adelante MujeresContracting Services2030 MAIN ST STE A, Forest Grove, OR 97116$823,805
Giggles & Grace Early LearningContracting Services1260 SW 8TH AVE, Ontario, OR 97914$521,285
Caring For Kids Early LearningContracting Services223 SE M ST, Grants Pass, OR 97526$482,503
Robert HalfContracting ServicesPO BOX 743295, Los Angeles, CA 90074$420,609
Revenue and Support

Revenue Composition

Contributions and Grants
$72,747,008
Program Service Revenue
$0
Investment Income
$20,318
Other Revenue
$2,310
All Other Contributions
$284,666
Change in Net Assets
$-1,984,840

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table800$284,666Fair Market Value (FMV)
Total Noncash Contributions800$284,666-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$51,920,348
Other Expenses$22,834,128
Total Fundraising Expense$116,703
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,041,196$3,302,310$57,098$36,400,604
Other Employee Benefits$7,108,062$777,201$16,127$7,901,390
Office Expenses$4,382,238$470,450$1,823$4,854,511
Occupancy$3,865,845$202,043$4,068$4,071,956
Payroll Taxes$3,538,481$394,277$8,392$3,941,150
Fees for Services Other$3,188,305$640,867$278$3,829,450
Fees for Services Management$3,350,605$169,290-$3,519,895
Pension Plan Contributions$2,937,853$293,864$5,157$3,236,874
Depreciation Depletion$3,058,686$56,462$678$3,115,826
Information Technology$549,293$353,272-$902,565
Insurance$760,794$29,696$256$790,746
Travel$605,172$61,176$2,318$668,666
Current Officers, Directors, Trustees, and Key Employees-$419,925$20,405$440,330
Conferences and Meetings$97,787$48,965-$146,752
All Other Expenses$60,669$28,000-$88,669
Fees for Services Legal$942$75,702-$76,644
Other Expenses$43,796$10,402$100$43,796
Advertising$24,457$9,390$3$33,850
Total Functional Expenses$67,291,221$7,346,552$116,703$74,754,476
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
Lobbying activity
No
Subject to proxy tax
No
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
Operating Lease Liability$8,272,037
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
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The accounting manager prepares the 990 along with the paid preparer, the organization's independent accountant. An initial draft is reviewed by the executive director and director of finance. Final draft is prepared for the board finance committee to review before filing with the irs.

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

The organization has a written conflict of interest policy that requires its officers, directors and employees to disclose actual or potential conflicts on a questionnaire. Additionally, board reviews potential conflict of interest issues on an ongoing basis.

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

Form 990, vi, line 15a - the process for determining compensation:ocdc board of directors approves compensation policies and procedures. The executive director compensation is capped by the head start act. A compensation survey specific to the executive director was conducted in 2019, as well as a compensation survey for all other positions. Ocdc is grant funded and therefore all salaries and budget are approved by the board of directors annually.form 990, vi, line 15b - describe the process (other):the head start act requires ocdc to conduct salary surveys. Ocdc conducts full compensation surveys for all positions every 3 years with annual updates. In 2019 a full compensation survey was conducted by an independent party.

Form 990, Part VI, Section C, Line 19

Reasonable requests for financial statements and governing documents are furnished upon request at the offices of oregon child development coalition. Forms 990, 990-t and annual audit report are posted on the organization's website.

Filing and Contact Details

Filer

Filer Name
Oregon Child Development Coalition
EIN
93-0591240
Phone
5035701110
Address
PO Box 2780 9140 SW Pioneer Court E, Wilsonville, OR 97070

Signing Officer

Name
Tong Lee
Title
Director of Finance
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donalda Dodson
Formed
1971
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
1,121
Volunteers
24

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Kris Oliveira CPA
Phone
5032223338
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: us department of agriculture: child care food program meals (breakfast, lunch, snack) averaged 40,038 per month at 24 child care centers state wide. Family day care program meal services to children in an average of 152 homes monthly. Other program services 5: early head start child care partnership (region x): ocdc works with child care partners to provide early head start child care partnerships where child care providers work with our team of specialists and experts to elevate the quality of their child care to meet early head start standards. Children 0-3 years of age who are eligible for early head start can attend these year-round, full day services designed to maximize their developmental potential. The program provided services to 151 children state wide. Other program services 6: migrant and seasonal early head start child care partnership (region xii): ocdc works with child care partners to provide early head start child care partnerships where child care providers work with our team of specialists and experts to elevate the quality of their child care to meet early head start standards. Children 0-3 years of age who are eligible for early head start can attend these year-round, full day services designed to maximize their developmental potential. The program provided services to 182 children statewide. Other program services 7: oregon department of early learning and care, the preschool promise program offers free, high-quality preschool to children ages three and four living at or below 200% the federal poverty level. 169 children and their low-income families were served state wide including 31 in multnomah county, 55 in polk county, 34 in south marion, 18 in umatilla county, 15 in wasco county, and 16 in washington county. Other program services 8: maternal, infant, and early childhood home visiting (miechv) provides home visits and education for low-income families with infant and or toddlers as well as pregnant women. The home visiting program helps connect families to resources they need to ensure their childs healthy development. Approximately 38 mothers, infants and toddlers were served state wide.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1FORMER FIN DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIR OF HR
IRS990/Form990PartVIISectionAGrp/TitleTxt3IT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt4REG OPER MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIR QUAL ASSUR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PROGRAM MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt7FINANCE DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
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IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
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IRS990/MissionDesc0OREGON CHILD DEVELOPMENT COALITION IS DEDICATED TO IMPROVING THE LIVES OF CHILDREN AND FAMILIES BY PROVIDING EARLY CHILDHOOD EDUCATION, CARE AND ADVOCACY WITH UNIQUE AND SUPPORTIVE SERVICES TO ENHANCE FAMILY GROWTH AND COMMUNITY SUCCESS.
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IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1ADULT FOOD
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3PUBLIC RELATIONS
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IRS990/OtherExpensesGrp/ProgramServicesAmt252504

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.9$20.7$11.3$92.1$93.5$1.38
2023Detailed filing. Detailed filing data is available for this year.$32.9$20.2$12.7$84.2$84.0$0.19
2022Detailed filing. Detailed filing data is available for this year.$34.1$21.6$12.5$72.8$74.8$1.98
2021Detailed filing. Detailed filing data is available for this year.$30.5$16.0$14.5$68.4$68.6$0.18
2020Detailed filing. Detailed filing data is available for this year.$28.8$14.1$14.7$65.5$65.1$0.44
2019Detailed filing. Detailed filing data is available for this year.$25.6$11.4$14.3$65.7$63.6$2.05
2018Detailed filing. Detailed filing data is available for this year.$27.8$15.1$12.7$60.3$61.9$1.51
2017Detailed filing. Detailed filing data is available for this year.$30.5$15.8$14.7$61.6$59.5$2.17
2016Detailed filing. Detailed filing data is available for this year.$28.6$15.5$13.1$55.0$55.2$0.14
2015Detailed filing. Detailed filing data is available for this year.$28.9$15.2$13.8$48.6$48.6$0.05
2014Detailed filing. Detailed filing data is available for this year.$28.2$14.0$14.2$47.4$46.5$0.95
2013Detailed filing. Detailed filing data is available for this year.$27.9$13.5$14.4$44.6$44.0$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$9.53$14.0$46.1
2011Summary only. Only limited summary data is available for this year.$24.2$10.4$13.7$44.9$44.7$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$10.9$13.5$46.1