Civic Intelligence

Oregon Nordic Club

EIN 93-0670232 • 501(c)3 • Portland, OR

Profile

Promote nordic skiing throughout oregon

PO Box 3906Portland, OR 97208

onc.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

15th percentile

-45%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

38th percentile

-10%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-32%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$249,917

Down $104,868 (-30%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$249,917

Down $104,868 (-30%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin15th percentile

Revenue

Down

$64,505

Down $39,673 (-38%) from 2024

Expenses

Up

$169,373

Up $45,888 (+37%) from 2024

Net Income

Down

-$104,868

Down $85,561 (-443%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$400K$300K$200K$100K$0Assets 2011: $281,196Liabilities 2011: $0Net Assets 2011: $281,1962011Assets 2012: $323,621Liabilities 2012: $0Net Assets 2012: $323,6212012Assets 2013: $333,987Liabilities 2013: $0Net Assets 2013: $333,9872013Assets 2014: $327,050Liabilities 2014: $0Net Assets 2014: $327,0502014Assets 2015: $358,106Liabilities 2015: $0Net Assets 2015: $358,1062015Assets 2016: $376,412Liabilities 2016: $0Net Assets 2016: $376,4122016Assets 2017: $314,225Liabilities 2017: $0Net Assets 2017: $314,2252017Assets 2018: $301,866Net Assets 2018: $301,8662018Assets 2019: $266,989Liabilities 2019: $0Net Assets 2019: $266,9892019Assets 2020: $242,327Net Assets 2020: $242,3272020Assets 2021: $301,928Net Assets 2021: $301,9282021Assets 2022: $270,587Net Assets 2022: $270,5872022Assets 2023: $374,092Liabilities 2023: $0Net Assets 2023: $374,0922023Assets 2024: $354,785Net Assets 2024: $354,7852024Assets 2025: $249,917Net Assets 2025: $249,9172025

Highlighted filing

2025

Assets$249,917
Liabilities-
Net Assets$249,917
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

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

$300K$200K$100K$0-$100K-$200KRevenue 2011: $177,869Expenses 2011: $129,796Net Income 2011: $48,0732011Expenses 2012: $241,7092012Expenses 2013: $250,6392013Revenue 2014: $129,645Expenses 2014: $117,642Net Income 2014: $12,0032014Revenue 2015: $242,317Expenses 2015: $198,270Net Income 2015: $44,0472015Revenue 2016: $173,716Expenses 2016: $182,040Net Income 2016: -$8,3242016Revenue 2017: $135,039Expenses 2017: $62,381Net Income 2017: $72,6582017Revenue 2018: $60,043Expenses 2018: $79,011Net Income 2018: -$18,9682018Revenue 2019: $98,360Expenses 2019: $133,237Net Income 2019: -$34,8772019Revenue 2020: $88,401Expenses 2020: $113,063Net Income 2020: -$24,6622020Revenue 2021: $101,099Expenses 2021: $41,498Net Income 2021: $59,6012021Revenue 2022: $69,186Expenses 2022: $100,527Net Income 2022: -$31,3412022Revenue 2023: $176,573Expenses 2023: $73,068Net Income 2023: $103,5052023Revenue 2024: $104,178Expenses 2024: $123,485Net Income 2024: -$19,3072024Revenue 2025: $64,505Expenses 2025: $169,373Net Income 2025: -$104,8682025

Highlighted filing

2025

Revenue$64,505
Expenses$169,373
Net Income-$104,868
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$249,917
Liabilities
-
Net assets
$249,917
Revenue
$64,505
Expenses
$169,373
Net income
-$104,868
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.50$2.50$0.65$1.69$1.05
2024Detailed filing. Detailed filing data is available for this year.$3.55$3.55$1.04$1.23$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$1.77$0.73$1.04
2022Detailed filing. Detailed filing data is available for this year.$2.71$2.71$0.69$1.01$0.31
2021Detailed filing. Detailed filing data is available for this year.$3.02$3.02$1.01$0.41$0.60
2020Detailed filing. Detailed filing data is available for this year.$2.42$2.42$0.88$1.13$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.98$1.33$0.35
2018Detailed filing. Detailed filing data is available for this year.$3.02$3.02$0.60$0.79$0.19
2017Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$1.35$0.62$0.73
2016Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$1.74$1.82$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$2.42$1.98$0.44
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$1.30$1.18$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.00$3.34$2.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.00$3.24$2.42
2011Summary only. Only limited summary data is available for this year.$2.81$0.00$2.81$1.78$1.30$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 19, 2026
Return Version
2024v5.2
Gross Receipts
$143,789
Mission and Program Overview

Mission

PROMOTE NORDIC SKIING

Promote nordic skiing throughout oregon

Program Services

DescriptionGrantsExpenses
MAINTAIN GROOMED TRAIL SYSTEM FOR PUBLIC USE. PROMOTE SKI SAFETY EDUCATION AND SKI RACES FOR PUBLIC.-$169,374
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES CAGNEYBoard Member-$0--
TED SCHEINMANNorth VP-$0--
KEVIN WOODSouth VP-$0--
MARY HEPOKOSKITreasurer-$0--
DAVID FORKNERBoard Member-$0--
JIM SOUPIRBoard Member-$0--
LINDA COLLIERBoard Member-$0--
BRUCE JOHNSONBoard Member-$0--
MIKE BOLDTBoard Member-$0--
TOM COLLIERBoard Member-$0--
JERRY HUSTAFABoard Member-$0--
PAUL ARENTSENBoard Member-$0--
WARREN PRESTONBoard Member-$0--
JOHN FERTIGBoard Member-$0--
KENNETH WENZELPresident-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Races and Events$99,553$99,553$79,284$20,269
Total Events$99,553$99,553$79,284$20,269
Filing and Contact Details

Filer

Filer Name
Oregon Nordic Club
EIN
93-0670232
Phone
5034420620
Address
PO BOX 3906, PORTLAND, OR 97208

Signing Officer

Name
Mary Hepokoski
Title
Treasurer
Signed
2026-02-19
Discuss with paid preparer
Yes

Preparer

Firm
Rwb and Co
Address
670 SUPERIOR CT STE 106, MEDFORD, OR 97504
Preparer
Richard W Brewster CPA
Phone
5417731885
Supplemental Narrative

Additional Explanations

Other Revenue.1

“MISCELLANEOUS $567”

Other Expenses.1001

“Advertising and Promotion $1322”

Other Expenses.1002

“Office Expenses $7201”

Other Expenses.1005

“Travel $286”

Other Expenses.1009

“Depreciation $2542”

Other Expenses.1012

“Insurance $6718”

Other Expenses.1

“Assets to related non-profit $125642”

Other Expenses.2

“TRAIL MAINTENANCE $12354”

Other Expenses.3

“Highschool scholarship $2500”

Other Expenses.4

“MEETING AND EVENTS $2243”

Other Expenses.5

“Occupancy/meetiing hall rent $1354”

Other Expenses.6

“MISCELLANEOUS $1333”

Other Expenses.8

“GROOMING $658”

Other Expenses.9

“ODOT FEES $655”

Other Expenses.10

“Equipment & tools maintence $607”

Other Expenses.11

“LICENSES & PERMITS $334”

Other Expenses.12

“EQUIPMENT & TOOLS $49”

Other Assets.1003

“Machinery and Equipment - Beginning $16597 Machinery and Equipment - Ending $14055”

Raw XML Appendix259 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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IRS990EZ/GrossReceiptsAmt0143789
IRS990EZ/GroupExemptionNum05013
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/InvestmentIncomeAmt02911
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0354785
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES CAGNEY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEVIN WOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARY HEPOKOSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID FORKNER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LINDA COLLIER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MIKE BOLDT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13JOHN FERTIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm14KENNETH WENZEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1NORTH VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SOUTH VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt14President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016597
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014055
IRS990EZ/OtherExpensesTotalAmt0165798
IRS990EZ/OtherRevenueTotalAmt0567
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE NORDIC SKIING THROUGHOUT OREGON
IRS990EZ/PrintingPublicationsPostageAmt01228
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0169374
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/TypeOfOrganizationAssocInd0X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RACES AND EVENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS $567
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $1322
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $7201
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $286
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation $2542
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance $6718
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ASSETS TO RELATED NON-PROFIT $125642
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRAIL MAINTENANCE $12354
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8HIGHSCHOOL SCHOLARSHIP $2500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEETING AND EVENTS $2243
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10OCCUPANCY/MEETIING HALL RENT $1354
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MISCELLANEOUS $1333
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12GROOMING $658
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ODOT FEES $655
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14EQUIPMENT & TOOLS MAINTENCE $607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15LICENSES & PERMITS $334
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16EQUIPMENT & TOOLS $49
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Machinery and Equipment - Beginning $16597 Machinery and Equipment - Ending $14055
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY HEPOKOSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON NORDIC CLUB
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0930670232
ReturnHeader/Filer/PhoneNum05034420620
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3906
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097208
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0134227421
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RWB AND CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0670 SUPERIOR CT STE 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097504
ReturnHeader/PreparerPersonGrp/PhoneNum05417731885
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD W BREWSTER CPA
ReturnHeader/ReturnTs02026-02-21T09:32:35-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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