Civic Intelligence

Oregon Child Development Coalition Inc.

990 • Fiscal year 2023 • EIN 93-0591240

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

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

78th percentile

0.61x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.24x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

39th percentile

0.2%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

27th percentile

$230,956

Higher top officer pay than 27% of similar nonprofits.

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

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

15th percentile

-3.6%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Down

$32,863,728

Down $1,215,609 (-3.6%) from 2022

Net Assets

Up

$12,679,748

Up $179,291 (+1.4%) from 2022

Liabilities

Down

$20,183,980

Down $1,394,900 (-6.5%) from 2022

Revenue

Up

$84,237,273

Up $11,467,637 (+16%) from 2022

Expenses

Up

$84,046,119

Up $9,291,643 (+12%) from 2022

Net Income

Up

$191,154

Up $2,175,994 (+110%) from 2022

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

2023

Assets$32,863,728
Liabilities$20,183,980
Net Assets$12,679,748

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

2023

Revenue$84,237,273
Expenses$84,046,119
Net Income$191,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$84,237,273
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$21,865,627$21,041,379▼ $824,248
Cash and Non-Interest-Bearing Accounts$2,162,314$3,068,616▲ $906,302
Pledges and Grants Receivable$1,698,245$1,652,939▼ $45,306
Prepaid Expenses and Deferred Charges$869,219$1,004,757▲ $135,538
Investments in Publicly Traded Securities$170,734$173,023▲ $2,289
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$34,079,337$32,863,728▼ $1,215,609
Other Assets Total$7,313,198$5,923,014▼ $1,390,184
Liabilities
Other Liabilities$8,272,037$6,834,655▼ $1,437,382
Mortgage Notes Payable Secured by Investment Property$6,624,011$6,170,830▼ $453,181
Deferred Revenue$3,139,954$3,770,710▲ $630,756
Accounts Payable and Accrued Expenses$3,542,878$3,407,785▼ $135,093
Total Liabilities$21,578,880$20,183,980▼ $1,394,900
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,500,457$12,679,748▲ $179,291
Total Net Assets Fund Balance$12,500,457$12,679,748▲ $179,291
Total Liabilities and Net Assets / Fund Balance$34,079,337$32,863,728▼ $1,215,609

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,679,548$34,284,895$46,964,443
Equipment$2,770,984$9,543,151$12,314,135
Land$3,948,940-$3,948,940
Leasehold Improvements$1,607,803$1,544,827$3,152,630
Other Land Buildings$34,104-$34,104
Other Assets Org$5,886,602--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donalda DodsonExecutive DirectorFT$201,465$29,491$230,956
Walter KalinowskiDirector of HrFT$192,532$26,804$219,336
Jose Juan Escobar GomezDirector Qual AssurFT$127,692$20,320$148,012
Maria MottaghianProg Director 2FT$116,664$19,217$135,881
Greg FunkIt ManagerFT$108,539$18,405$126,944
Karen AyersProgram ManagerFT$113,139$11,316$124,455
Elisabeth ZellerFinance DirectorFT$94,713$1,254$95,967
Donald HorsemanPast Fin DirectorFT$13,437$890$14,327

Board Members and Trustees

NameTitle
Grant BaxterCo-chair
Juan C PreciadoCo-chair
Amber RobinsonBoard Member
Cynthia RojasBoard Member
Daniel QuinonesBoard Member
Ingrid AndersonBoard Member
Jesse TorresBoard Member
Matthew ColleyBoard Member
Patricia CuevasBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Giggles & Grace Early LearningContracting Services1260 SW 8TH AVE, Ontario, OR 97914$688,865
Watumull Properties Corp Wpc WilsonvilleRentsPO BOX 34860 DEPT 16175, Seattle, WA 98124$658,565
Caring For Kids Early LearningContracting Services223 SE M STREET, Grants Pass, OR 97526$390,990
Diane Michelle Gallas Imagine That CreatContracting Services1209 NE MEIER DR, Grants Pass, OR 97526$347,470
Tlf Properties Fund LP Tlf Portland LLCRentsPO BOX 742548, Los Angeles, CA 90074$190,376
Revenue and Support

Revenue Composition

Contributions and Grants
$84,064,043
Program Service Revenue
$0
Investment Income
$14,979
Other Revenue
$158,251
All Other Contributions
$4,399
Change in Net Assets
$191,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$57,855,996
Other Expenses$26,190,123
Total Fundraising Expense$20,345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,605,106$4,799,947$7,526$40,412,579
Other Employee Benefits$7,919,675$1,126,723$1,674$9,048,072
Fees for Services Other$7,330,546$990,938$287$8,321,771
Payroll Taxes$3,988,727$572,431$843$4,562,001
Occupancy$3,884,933$366,504$4,760$4,256,197
Pension Plan Contributions$3,072,135$419,757$649$3,492,541
Depreciation Depletion$2,683,850$55,436$667$2,739,953
Office Expenses$2,401,846$107,419$678$2,509,943
Travel$1,100,321$142,077$742$1,243,140
Insurance$858,902$33,138$286$892,326
All Other Expenses$580,690$81,668$2,063$664,421
Conferences and Meetings$545,696$6,903-$552,599
Current Officers, Directors, Trustees, and Key Employees-$340,803-$340,803
Other Expenses$169,680$169,097$170$338,777
Interest$105,471$105,109-$210,580
Total Functional Expenses$74,222,938$9,802,836$20,345$84,046,119
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$6,834,655
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
Yes
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 A, Line 4

Summary of changes to ocdc's bylaws:1. Introduction shortened and program specifics removed.2. Purpose section updated and training for dei expanded to include inclusivity.3. Nomination and ratification updated to include board development committee and process.4. Removal of director criteria noted specific criteria including unexcused absences.5. Criminal record check added action if the criminal history is deemed to present a risk to ocdc's operations or reputation. Added statement about if convicted of a crime involving violence, theft, child abuse, etc. -- board membership will be suspended upon arrest and/or arraignment for such a crime, pending final resolution of the charges. Such removal will also generate a letter from legal counsel.6. The board at its discretion, may stagger the terms of the non-policy board representatives in such a way that no more than three (3) directors shall have their terms expire in any one (1) year.7. Specific actions identified for november changed to say in the fall.8. Definition of "directors in office."9. Section g quorum of directors, language updated for clarity.10. Section k updated, concise and more descriptive.11. Section k sub section 5-reports added various reports that have been added over time.12. Confidentialtiy statement updated.13. Executive committee description updated.14. Meetings of board updated.15. Updated committee descriptions.16. Policy ouncil role section updated.17. Special committees and standing/special committee updated.18. Public meeting section added.19. Approval of proposal and applications added.20. Addition of article v board of directors by-laws.21. Article vi excutive director hiring, roles and responsibilities, and supervision by board added.22. Added article viii other positions.23. Added indemnification agreement.

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
Donalda Dodson
Title
Executive Director
Signed
2024-11-14
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
1,224
Volunteers
71

Preparer

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

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: 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 5: 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 6: 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 7: 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. Other program services 8: various small awards totaled $716,599. Included is the oregon department of early learning and care early childhood equity fund (ecef) which was created as part of the student success act to support a broad range of culturally specific, kindergarten readiness and family support programming.

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IRS990/Desc0MIGRANT AND SEASONAL HEAD START (MSHS) IS A FEDERALLY FUNDED PROGRAM THAT PROVIDES COMPREHENSIVE CHILD DEVELOPMENT SERVICES TO ECONOMICALLY DISADVANTAGED CHILDREN AND FAMILIES. THE PROGRAM PROVIDED SERVICES TO 1,647 CHILDREN OF MIGRANT AND SEASONAL FARM WORKERS. CHILDREN ARE CARED FOR WHILE THEIR PARENTS ARE WORKING IN THE FIELDS. THEY DEVELOP THE LANGUAGE, READING, AND MATH SKILLS NEEDED TO BE SUCCESSFUL IN SCHOOL.
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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