Civic Intelligence

Ore State Assn of Plbg Heating Cooling Contractors

EIN 93-0607258 • 501(c)6 • Salem, OR

View Organization Page

Profile

Improve the quality of plumbing, heating and cooling contractor services offered to consumers by providing training, education, information and support for members.

PO Box 13141Salem, OR 97309-1141

www.orphcc.com

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

7th percentile

-91%

Higher net margin than 7% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$74,360

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 84.5% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-30%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-28%

Faster revenue growth than 20% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$182,977

Down $79,576 (-30%) from 2023

Liabilities

Up

$500

Up $500 from 2023

Net Assets

Down

$182,477

Down $80,076 (-30%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin7th percentile

Revenue

Down

$87,980

Down $34,796 (-28%) from 2023

Expenses

Down

$168,056

Down $149,905 (-47%) from 2023

Net Income

Up

-$80,076

Up $115,109 (+59%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$300K$200K$100K$0-$100KAssets 2010: $30,956Liabilities 2010: $3,861Net Assets 2010: $27,0952010Assets 2011: $6,554Liabilities 2011: $17,045Net Assets 2011: -$10,4912011Assets 2012: $1,771Liabilities 2012: $15,101Net Assets 2012: -$13,3302012Assets 2013: $225Liabilities 2013: $13,784Net Assets 2013: -$13,5592013Assets 2014: $2,939Liabilities 2014: $10,676Net Assets 2014: -$7,7372014Assets 2015: $6,524Liabilities 2015: $9,726Net Assets 2015: -$3,2022015Assets 2016: $11,258Liabilities 2016: $9,309Net Assets 2016: $1,9492016Assets 2017: $17,160Liabilities 2017: $7,422Net Assets 2017: $9,7382017Assets 2018: $38,383Liabilities 2018: $5,467Net Assets 2018: $32,9162018Assets 2019: $70,623Liabilities 2019: $3,937Net Assets 2019: $66,6862019Assets 2020: $86,336Liabilities 2020: $210Net Assets 2020: $86,1262020Assets 2021: $253,925Liabilities 2021: $210Net Assets 2021: $253,7152021Assets 2022: $260,084Liabilities 2022: $443Net Assets 2022: $259,6412022Assets 2023: $262,553Liabilities 2023: $0Net Assets 2023: $262,5532023Assets 2024: $182,977Liabilities 2024: $500Net Assets 2024: $182,4772024

Highlighted filing

2024

Assets$182,977
Liabilities$500
Net Assets$182,477
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$400K$200K$0-$200KExpenses 2010: $272,1472010Revenue 2011: $123,764Expenses 2011: $161,350Net Income 2011: -$37,5862011Revenue 2012: $141,542Expenses 2012: $144,381Net Income 2012: -$2,8392012Revenue 2013: $83,757Expenses 2013: $83,986Net Income 2013: -$2292013Revenue 2014: $102,474Expenses 2014: $96,652Net Income 2014: $5,8222014Revenue 2015: $114,400Expenses 2015: $109,865Net Income 2015: $4,5352015Revenue 2016: $109,920Expenses 2016: $104,769Net Income 2016: $5,1512016Revenue 2017: $97,376Expenses 2017: $101,662Net Income 2017: -$4,2862017Revenue 2018: $124,525Expenses 2018: $101,347Net Income 2018: $23,1782018Revenue 2019: $131,834Expenses 2019: $98,064Net Income 2019: $33,7702019Revenue 2020: $114,325Expenses 2020: $94,885Net Income 2020: $19,4402020Revenue 2021: $275,024Expenses 2021: $107,435Net Income 2021: $167,5892021Revenue 2022: $115,910Expenses 2022: $109,984Net Income 2022: $5,9262022Revenue 2023: $122,776Expenses 2023: $317,961Net Income 2023: -$195,1852023Revenue 2024: $87,980Expenses 2024: $168,056Net Income 2024: -$80,0762024

Highlighted filing

2024

Revenue$87,980
Expenses$168,056
Net Income-$80,076
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$182,977
Liabilities
$500
Net assets
$182,477
Revenue
$87,980
Expenses
$168,056
Net income
-$80,076
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.01$1.82$0.88$1.68$0.80
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$1.23$3.18$1.95
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$1.16$1.10$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$2.75$1.07$1.68
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.14$0.95$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.67$1.32$0.98$0.34
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.05$0.33$1.25$1.01$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.07$0.10$0.97$1.02$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.09$0.02$1.10$1.05$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.10$0.03$1.14$1.10$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.11$0.08$1.02$0.97$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.14$0.14$0.84$0.84$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.15$0.13$1.42$1.44$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.17$0.10$1.24$1.61$0.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.04$0.27$2.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$111,945
Mission and Program Overview

Mission

Improve the quality of plumbing, heating and cooling contractor services offered to consumers by providing training, education, information and support for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$262,553$182,977▼ $79,576
Total Assets$262,553$182,977▼ $79,576
Liabilities
Deferred Revenue-$500-
Total Liabilities$0$500▲ $500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$250,478$170,402▼ $80,076
Net Assets With Donor Restrictions$12,075$12,075→ $0
Total Net Assets Fund Balance$262,553$182,477▼ $80,076
Total Liabilities and Net Assets / Fund Balance$262,553$182,977▼ $79,576

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$4,309$4,309
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Darrell FullerExecutive DiFT$74,360$74,360

Board Members and Trustees

NameTitle
Jeremiah WolffPresident
Jed ScheuermannDirector
Jon NiedermeyerDirector
Steve BurchAssoc Mbr Re
Brian BreitbarthSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$29,399
Investment Income
$62
Other Revenue
$58,519
Change in Net Assets
$-80,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,016
Salaries, Compensation, and Employee Benefits$81,540
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$74,360
Fees for Services Accounting---$26,760
All Other Expenses---$7,696
Other Expenses---$7,432
Payroll Taxes---$7,180
Grants to Domestic Orgs---$500
Total Functional Expenses$0$0$0$168,056
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$53,396
Fundraising Direct Expenses$23,965
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$37,916$37,916$20,281$17,635
Auction$15,480$15,480$3,684$11,796
Total Events$53,396$53,396$23,965$29,431
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“All members elect officers and members elect directors to represent their own geographical district.”

Form 990, Page 6, Part VI, Line 7B

“Members must approve certain key decisions of board including dissolution and approve actions taken by the board of directors at year-end.”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 15B

“The organization's annual budget is submitted to board for approval. This document includes the compensation of the executive director. The board re views and approves this budget. Written minutes of this meeting record dis cussions regarding the budget and its final approval by the board. There are no other employees of the organization who fall into the categories li”

Form 990, Page 6, Part VI, Line 19

“Records are held in organization's office and are available upon request t o members and general public. A fee is charged if copies are requested.”

Filing and Contact Details

Filer

Filer Name
Ore State Assn of Plbg Heating
EIN
93-0607258
Phone
5035571203
Address
PO BOX 13141, SALEM, OR 97309-1141
Doing Business As
Cooling Contractors

Signing Officer

Name
Darrell Fuller
Title
Executive Director
Phone
5035571203
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darrell Fuller
Formed
1949
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
5
Employees
0

Preparer

Firm
Cross Financial
Address
65 SW YAMHILL ST STE 400, PORTLAND, OR 97204-3315
Preparer
Tristan a Collins
Phone
5032331133
Raw XML Appendix304 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS MUST APPROVE CERTAIN KEY DECISIONS OF BOARD INCLUDING DISSOLUTION AND APPROVE ACTIONS TAKEN BY THE BOARD OF DIRECTORS AT YEAR-END.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S ANNUAL BUDGET IS SUBMITTED TO BOARD FOR APPROVAL. THIS DOCUMENT INCLUDES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD RE VIEWS AND APPROVES THIS BUDGET. WRITTEN MINUTES OF THIS MEETING RECORD DIS CUSSIONS REGARDING THE BUDGET AND ITS FINAL APPROVAL BY THE BOARD. THERE ARE NO OTHER EMPLOYEES OF THE ORGANIZATION WHO FALL INTO THE CATEGORIES LI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECORDS ARE HELD IN ORGANIZATION'S OFFICE AND ARE AVAILABLE UPON REQUEST T O MEMBERS AND GENERAL PUBLIC. A FEE IS CHARGED IF COPIES ARE REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt024088
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0182477
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IRS990/TotalReportableCompFromOrgAmt074360
IRS990/TotalRevenueGrp/ExclusionAmt029431
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034461
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087980
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt024088
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0262553
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182977
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt03340 COMMERCIAL STREET SE 210
IRS990/USAddress/CityNm0SALEM
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARRELL FULLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum05035571203
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORE STATE ASSN OF PLBG HEATING
ReturnHeader/Filer/BusinessNameControlTxt0ORES
ReturnHeader/Filer/EIN0930607258
ReturnHeader/Filer/PhoneNum05035571203
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 13141
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973091141
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931039125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROSS FINANCIAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt065 SW YAMHILL ST STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972043315
ReturnHeader/PreparerPersonGrp/PhoneNum05032331133
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRISTAN A COLLINS
ReturnHeader/ReturnTs02025-11-14T13:05:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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