Civic Intelligence

Portland St Univ Chapter of Aaup

EIN 93-0707569 • 501(c)5 • Portland, OR

Profile

Union representation for bargaining unit members.

PO Box 751Portland, OR 97207

psuaaup.net

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.03x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.05x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

36th percentile

2.2%

Higher net margin than 36% of similar nonprofits.

501(c)5 • $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

45th percentile

3.5%

Faster asset growth than 45% of similar nonprofits.

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

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$2,178,903

Up $73,368 (+3.5%) from 2023

Liabilities

Down

$57,793

Down $3,707 (-6.0%) from 2023

Net Assets

Up

$2,121,110

Up $77,075 (+3.8%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin36th percentile

Revenue

Up

$1,155,395

Up $110,885 (+11%) from 2023

Expenses

Up

$1,130,009

Up $229,839 (+26%) from 2023

Net Income

Down

$25,386

Down $118,954 (-82%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $340,337Liabilities 2010: $100,115Net Assets 2010: $240,2222010Assets 2011: $466,835Liabilities 2011: $95,102Net Assets 2011: $371,7332011Assets 2012: $624,159Liabilities 2012: $101,111Net Assets 2012: $523,0482012Assets 2013: $727,946Liabilities 2013: $99,498Net Assets 2013: $628,4482013Assets 2014: $762,533Liabilities 2014: $97,996Net Assets 2014: $664,5372014Assets 2015: $914,694Liabilities 2015: $74,521Net Assets 2015: $840,1732015Assets 2016: $1,100,713Liabilities 2016: $55,648Net Assets 2016: $1,045,0652016Assets 2017: $1,380,587Liabilities 2017: $87,546Net Assets 2017: $1,293,0412017Assets 2018: $1,543,568Liabilities 2018: $65,792Net Assets 2018: $1,477,7762018Assets 2019: $1,606,944Liabilities 2019: $53,840Net Assets 2019: $1,553,1042019Assets 2020: $1,672,786Liabilities 2020: $42,626Net Assets 2020: $1,630,1602020Assets 2021: $1,865,718Liabilities 2021: $53,630Net Assets 2021: $1,812,0882021Assets 2022: $1,976,225Liabilities 2022: $76,530Net Assets 2022: $1,899,6952022Assets 2023: $2,105,535Liabilities 2023: $61,500Net Assets 2023: $2,044,0352023Assets 2024: $2,178,903Liabilities 2024: $57,793Net Assets 2024: $2,121,1102024

Highlighted filing

2024

Assets$2,178,903
Liabilities$57,793
Net Assets$2,121,110
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$1.5M$1.0M$500K$0Expenses 2010: $363,3692010Expenses 2011: $454,7932011Revenue 2012: $658,594Expenses 2012: $511,034Net Income 2012: $147,5602012Revenue 2013: $710,327Expenses 2013: $606,516Net Income 2013: $103,8112013Revenue 2014: $774,204Expenses 2014: $737,399Net Income 2014: $36,8052014Revenue 2015: $935,552Expenses 2015: $785,076Net Income 2015: $150,4762015Revenue 2016: $1,039,540Expenses 2016: $834,648Net Income 2016: $204,8922016Revenue 2017: $1,096,861Expenses 2017: $848,885Net Income 2017: $247,9762017Revenue 2018: $1,056,482Expenses 2018: $871,747Net Income 2018: $184,7352018Revenue 2019: $1,020,343Expenses 2019: $945,015Net Income 2019: $75,3282019Revenue 2020: $1,011,838Expenses 2020: $934,782Net Income 2020: $77,0562020Revenue 2021: $1,018,014Expenses 2021: $836,086Net Income 2021: $181,9282021Revenue 2022: $1,016,916Expenses 2022: $863,763Net Income 2022: $153,1532022Revenue 2023: $1,044,510Expenses 2023: $900,170Net Income 2023: $144,3402023Revenue 2024: $1,155,395Expenses 2024: $1,130,009Net Income 2024: $25,3862024

Highlighted filing

2024

Revenue$1,155,395
Expenses$1,130,009
Net Income$25,386
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,178,903
Liabilities
$57,793
Net assets
$2,121,110
Revenue
$1,155,395
Expenses
$1,130,009
Net income
$25,386
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.18$0.06$2.12$1.16$1.13$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.11$0.06$2.04$1.04$0.90$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.08$1.90$1.02$0.86$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.05$1.81$1.02$0.84$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.04$1.63$1.01$0.93$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.05$1.55$1.02$0.95$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.07$1.48$1.06$0.87$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.09$1.29$1.10$0.85$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.06$1.05$1.04$0.83$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.07$0.84$0.94$0.79$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.10$0.66$0.77$0.74$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.10$0.63$0.71$0.61$0.10
2012Summary only. Only limited summary data is available for this year.$0.62$0.10$0.52$0.66$0.51$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.10$0.37$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.10$0.24$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,155,395
Mission and Program Overview

Mission

Union representation for bargaining unit members

Psu-aaup objectives shall be: a. To represent the professional interests of the faculty and to advance the standards and ideals of the profession; b. To improve the terms and conditions of employment of the faculty through the process of collective bargaining; and c. To further higher education and research in the university in concert with students, administration, the portland state university board of trustees and other stakeholders in higher education in oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,700,979$1,771,005▲ $70,026
Cash and Non-Interest-Bearing Accounts$277,010$250,000▼ $27,010
Accounts Receivable$89,867$91,694▲ $1,827
Pledges and Grants Receivable$18,000$58,110▲ $40,110
Land, Buildings, and Equipment, Net$5,530$3,259▼ $2,271
Prepaid Expenses and Deferred Charges$547$547→ $0
Total Assets$2,105,535$2,178,903▲ $73,368
Other Assets Total$13,602$4,288▼ $9,314
Liabilities
Accounts Payable and Accrued Expenses$47,898$53,505▲ $5,607
Other Liabilities$13,602$4,288▼ $9,314
Total Liabilities$61,500$57,793▼ $3,707
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,025,578$2,121,110▲ $95,532
Net Assets With Donor Restrictions$18,457$0▼ $18,457
Total Net Assets Fund Balance$2,044,035$2,121,110▲ $77,075
Total Liabilities and Net Assets / Fund Balance$2,105,535$2,178,903▲ $73,368

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,259$35,128$38,387
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bryan LallyCo-executive DirectorFT$106,560$54,262$160,822
Jonathan C LeavittCo-executive DirectorFT$100,666$26,075$126,741

Board Members and Trustees

NameTitle
Mark LeymonImmediate Past President
Emily FordPresident
Aleksandar JokicCouncilor
Amanda SingerCouncilor
Brian ElliottCouncilor
Emme GraftonCouncilor
Matt ChorpenningCouncilor
Mauri MatsudaCouncilor
Trevino Brings PlentyCouncilor
Elena SokolSecretary
Peter KramerTreasurer
David KinsellaVP for Collective Bargaining
Lacey FriedlyVP for Communications and Public Relations
Riley ChaseVP for Communications and Public Relations
Bill KnightVP for Grievances, Incoming Pres
Elizabeth McmurtryVP for Legislative and Political Action
Jonna Lynn BransfordVP for Legislative and Political Action
Ramin FarahmandpurVP for Legislative and Political Action
Cristina RestadVP for Membership and Organizing
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$1,105,201
Investment Income
$45,194
Other Revenue
$0
Change in Net Assets
$25,386

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,155,395
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,155,395
Total Revenue per Form 990
$1,155,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$631,883
Salaries, Compensation, and Employee Benefits$477,230
Grants and Similar Amounts Paid$20,896
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$353,982
Current Officers, Directors, Trustees, and Key Employees---$339,252
Other Salaries and Wages---$76,358
Payroll Taxes---$33,619
Fees for Services Accounting---$23,488
Information Technology---$18,076
Grants to Domestic Individuals---$15,896
Other Employee Benefits---$14,267
Occupancy---$14,080
Pension Plan Contributions---$13,734
Fees for Services Other---$11,495
Office Expenses---$6,645
Conferences and Meetings---$5,688
Grants to Domestic Orgs---$5,000
Insurance---$4,082
Depreciation Depletion---$2,271
Other Expenses---$1,773
All Other Expenses---$174
Total Functional Expenses$0$0$0$1,130,009

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,078,320
Total Expenses per Audited Statements$1,078,320
Total Expenses per Form 990$1,078,320
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$4,288
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has regular members with voting rights. Associate members do not have voting rights.”

Form 990, Part VI, Section A, Line 7A

“Members have the power to appoint or elect individuals to the executive council, which is the governing body.”

Form 990, Part VI, Section A, Line 7B

“All governance document changes are subject to approval of the members by affirmative approval of constitution or by passive approval of bylaw changes by not rejecting the proposed changes.”

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

“Form 990 will be reviewed by the association's finance committee and president prior to filing and a copy will be provided to the association's finance committee and president after filing.”

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

“New executive councilors (governing body members) are trained to understand the conflict of interest policy. The president and executive director monitor for actual or perceived conflicts of interest, deternining how to proceed with any identified issue as an executive council (governing body) agenda item. Employee conflicts of interests are monitored by the executive director.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available on its website. Financial documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Portland St Univ Chapter of Aaup
EIN
93-0707569
Phone
5037254414
Address
PO BOX 751, PORTLAND, OR 97207

Signing Officer

Name
Bill Knight
Title
President
Phone
5037254414
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Ford
Formed
1978
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
3
Volunteers
194

Preparer

Firm
Lauka Mcguire Pc
Address
3511 SE MILWAUKIE AVE, PORTLAND, OR 97202
Preparer
Teresa Mcguire
Phone
5032332177
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The executive council assumes responsibility for the review of its financial statements and selection of an independent accountant. This process did not change.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate the tax positions taken by the chapter and to recognize a tax liability if the chapter has taken an uncertain position that, more likely than not, would not be sustained upon examination by the internal revenue service. The chapter has analyzed its tax positions and has concluded that, as december 31, 2024, and 2023, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The chapter is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 497 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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IRS990/Desc0PSU-AAUP REPRESENTS INSTRUCTIONAL FACULTY AND ACADEMIC PROFESSIONALS EMPLOYED BY PORTLAND STATE UNIVERSITY AT .5 FTE AND ABOVE. WITH OVER 1,130 MEMBERS, WE ARE THE LARGEST BARGAINING UNIT AT PORTLAND STATE, AND THE LARGEST FACULTY BARGAINING UNIT IN HIGHER EDUCATION IN THE STATE OF OREGON. WE HAVE A NUMBER OF COMMITTEES THAT SERVE THE MEMBERSHIP WORKING ON NEGOTIATIONS; INVESTIGATIONS, RESEARCH, AND DISPUTE RESOLUTION; MEMBERSHIP DRIVES; COMMUNICATIONS, LEGISLATION; ETC.
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IRS990/Form990PartVIISectionAGrp/PersonNm11MARK LEYMON
IRS990/Form990PartVIISectionAGrp/PersonNm12ALEKSANDAR JOKIC
IRS990/Form990PartVIISectionAGrp/PersonNm13MATT CHORPENNING
IRS990/Form990PartVIISectionAGrp/PersonNm14AMANDA SINGER
IRS990/Form990PartVIISectionAGrp/PersonNm15EMME GRAFTON
IRS990/Form990PartVIISectionAGrp/PersonNm16BRIAN ELLIOTT
IRS990/Form990PartVIISectionAGrp/PersonNm17MAURI MATSUDA
IRS990/Form990PartVIISectionAGrp/PersonNm18TREVINO BRINGS PLENTY
IRS990/Form990PartVIISectionAGrp/PersonNm19JONATHAN C LEAVITT
IRS990/Form990PartVIISectionAGrp/PersonNm20BRYAN LALLY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt19100666
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20106560
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP FOR COLLECTIVE BARGAINING
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FOR MEMBERSHIP AND ORGANIZING
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP FOR GRIEVANCES, INCOMING PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP FOR LEGISLATIVE AND POLITICAL ACTION
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP FOR LEGISLATIVE AND POLITICAL ACTION
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP FOR LEGISLATIVE AND POLITICAL ACTION
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP FOR COMMUNICATIONS AND PUBLIC RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP FOR COMMUNICATIONS AND PUBLIC RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19CO-EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20CO-EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt015896
IRS990/GrantsToDomesticOrgsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01155395
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt018076
IRS990/InsuranceGrp/TotalAmt04082
IRS990/InvestmentIncomeGrp/ExclusionAmt045194
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt045194
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt035128
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05530
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03259
IRS990/LandBldgEquipCostOrOtherBssAmt038387
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02044035
IRS990/NetAssetsOrFundBalancesEOYAmt02121110
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02025578
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02121110
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt014080
IRS990/OfficeExpensesGrp/TotalAmt06645
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013602
IRS990/OtherAssetsTotalGrp/EOYAmt04288
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014267
IRS990/OtherExpensesGrp/Desc0RELEASE TIME
IRS990/OtherExpensesGrp/Desc1MEMEBER ENGAGEMENT
IRS990/OtherExpensesGrp/Desc2POSTAGE & PRINTING
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/TotalAmt0138553
IRS990/OtherExpensesGrp/TotalAmt148668
IRS990/OtherExpensesGrp/TotalAmt22908
IRS990/OtherExpensesGrp/TotalAmt31773
IRS990/OtherLiabilitiesGrp/BOYAmt013602
IRS990/OtherLiabilitiesGrp/EOYAmt04288
IRS990/OtherSalariesAndWagesGrp/TotalAmt076358
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0353982
IRS990/PayrollTaxesGrp/TotalAmt033619
IRS990/PensionPlanContributionsGrp/TotalAmt013734
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt018000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt058110
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0547
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0547
IRS990/PrincipalOfficerNm0EMILY FORD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01028313
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt176888
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01028313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt176888
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt027050
IRS990/PYGrantsAndSimilarPaidAmt06677
IRS990/PYInvestmentIncomeAmt023337
IRS990/PYOtherExpensesAmt0481742
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0994123
IRS990/PYRevenuesLessExpensesAmt0144340
IRS990/PYSalariesCompEmpBnftPaidAmt0411751
IRS990/PYTotalExpensesAmt0900170
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01044510
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt025386
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03259
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035128
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038387
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01078320
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04288
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01155395
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE CHAPTER AND TO RECOGNIZE A TAX LIABILITY IF THE CHAPTER HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CHAPTER HAS ANALYZED ITS TAX POSITIONS AND HAS CONCLUDED THAT, AS DECEMBER 31, 2024, AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CHAPTER IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03259
IRS990ScheduleD/TotalExpensesPerForm990Amt01078320
IRS990ScheduleD/TotalLiabilityAmt04288
IRS990ScheduleD/TotalRevenuePerForm990Amt01155395
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01155395
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01078320
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09896
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt16000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEMBER ASSISTANCE FUND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1STUDENT FUND AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt120
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE ELIGIBLE TO APPLY AND RECEIVE FINANCIAL HARDSHIP SUPPORT TWICE AN ACADEMIC YEAR AND RECEIVE NO MORE THAN $500 IN ONE ACADEMIC YEAR. MULTIPLE APPLICATIONS FROM THE SAME MEMBER CAN NOT BE FOR THE SAME HARDSHIP IN ONE YEAR. AN ASSISTANCE FUND COMMITTEE WILL CONSIST OF AAUP MEMBERS (ONE AP, NTT AND TT) SELECTED BY THE EC (IN ACCORDANCE WITH ASSOCIATION POLICY 7). THIS COMMITTEE WILL RECEIVE AND APPROVE APPLICATIONS BASED ON COMPLETENESS, TO VERIFY THE APPLICATION IS NOT A DUPLICATE, VERIFY APPLICANT IS ELIGIBLE BASED ON SALARY, AND TO VERIFY THE APPLICATION IS FROM A DUES-PAYING PSU-AAUP MEMBER. THE COMMITTEE WILL SEND A LIST OF APPROVED NAMES AND ADDRESSES TO PSU-AAUP'S ADMINISTRATIVE DIRECTOR SO A CHECK CAN BE DISTRIBUTED TO THE MEMBERS APPROVED FOR ASSISTANCE FUNDS. ALL APPLICATIONS AND INFORMATION ARE KEPT IN STRICT CONFIDENCE. PSU UNIONS' UNDERGRADUATE SUPPORT FUND IS A MICRO-GRANT (UP TO $300 FOR 2024) THAT PROVIDES FINANCIAL ASSISTANCE FOR AN EMERGENCY SO THAT STUDENTS CAN CONTINUE TO FOCUS ON COLLEGE CLASSES. GENERALLY, THE FUND CAN ASSIST WITH MEDICAL AND HOUSING COSTS, UTILITIES, FOOD INSECURITIES, AND EDUCATION EXPENSES. ELIGIBLE STUDENTS ARE CURRENTLY ENROLLED UNDERGRADUATE STUDENTS AT PORTLAND STATE UNIVERSITY, PORTLAND, OREGON WHO ARE RISING JUNIORS AND SENIORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III GRANTS & ASSISTANCE TO INDIVIDUALS IN THE U.S.
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012787
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt041475
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00

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