Civic Intelligence

Sisters Area Chamber of Commerce

EIN 93-0729390 • 501(c)6 • Sisters, OR

Profile

Enhancing the economic vitality of sisters country through tourism development and promotion, business advocacy, and community support.

PO Box 430Sisters, OR 97759-0430

www.sisterscountry.com

Siviq Scores

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

Liabilities / Assets

68th percentile

0.05x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

9th percentile

-74%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

94th percentile

$78,121

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 52.2% of source-year revenue.

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

Asset Growth

10th percentile

-77%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

12th percentile

-48%

Faster revenue growth than 12% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$37,715

Down $127,597 (-77%) from 2023

Liabilities

Down

$1,777

Down $18,614 (-91%) from 2023

Net Assets

Down

$35,938

Down $108,983 (-75%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin9th percentile

Revenue

Down

$149,566

Down $139,828 (-48%) from 2023

Expenses

Down

$259,787

Down $35,942 (-12%) from 2023

Net Income

Down

-$110,221

Down $103,886 (-1640%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$300K$200K$100K$0Assets 2010: $60,110Liabilities 2010: $5,426Net Assets 2010: $54,6842010Assets 2011: $70,483Liabilities 2011: $4,939Net Assets 2011: $65,5442011Assets 2012: $89,109Liabilities 2012: $11,932Net Assets 2012: $77,1772012Assets 2013: $86,137Liabilities 2013: $8,663Net Assets 2013: $77,4742013Assets 2014: $116,126Liabilities 2014: $14,110Net Assets 2014: $102,0162014Assets 2015: $153,908Liabilities 2015: $7,205Net Assets 2015: $146,7032015Assets 2016: $244,947Liabilities 2016: $7,239Net Assets 2016: $237,7082016Assets 2017: $299,728Liabilities 2017: $20,383Net Assets 2017: $279,3452017Assets 2018: $255,997Liabilities 2018: $19,328Net Assets 2018: $236,6692018Assets 2019: $239,675Liabilities 2019: $17,030Net Assets 2019: $222,6452019Assets 2020: $260,787Liabilities 2020: $59,100Net Assets 2020: $201,6872020Assets 2021: $218,008Liabilities 2021: $18,772Net Assets 2021: $199,2362021Assets 2022: $152,788Liabilities 2022: $7,524Net Assets 2022: $145,2642022Assets 2023: $165,312Liabilities 2023: $20,391Net Assets 2023: $144,9212023Assets 2024: $37,715Liabilities 2024: $1,777Net Assets 2024: $35,9382024

Highlighted filing

2024

Assets$37,715
Liabilities$1,777
Net Assets$35,938
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $284,3972010Expenses 2011: $301,9142011Expenses 2012: $252,5442012Revenue 2013: $264,015Expenses 2013: $263,718Net Income 2013: $2972013Revenue 2014: $310,782Expenses 2014: $286,240Net Income 2014: $24,5422014Revenue 2015: $342,504Expenses 2015: $297,817Net Income 2015: $44,6872015Revenue 2016: $360,554Expenses 2016: $274,811Net Income 2016: $85,7432016Revenue 2017: $394,192Expenses 2017: $352,555Net Income 2017: $41,6372017Revenue 2018: $361,814Expenses 2018: $404,490Net Income 2018: -$42,6762018Revenue 2019: $374,695Expenses 2019: $388,719Net Income 2019: -$14,0242019Revenue 2020: $405,393Expenses 2020: $426,351Net Income 2020: -$20,9582020Revenue 2021: $414,439Expenses 2021: $416,890Net Income 2021: -$2,4512021Revenue 2022: $285,472Expenses 2022: $330,960Net Income 2022: -$45,4882022Revenue 2023: $289,394Expenses 2023: $295,729Net Income 2023: -$6,3352023Revenue 2024: $149,566Expenses 2024: $259,787Net Income 2024: -$110,2212024

Highlighted filing

2024

Revenue$149,566
Expenses$259,787
Net Income-$110,221
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
$37,715
Liabilities
$1,777
Net assets
$35,938
Revenue
$149,566
Expenses
$259,787
Net income
-$110,221
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.02$0.36$1.50$2.60$1.10
2023Detailed filing. Detailed filing data is available for this year.$1.65$0.20$1.45$2.89$2.96$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.08$1.45$2.85$3.31$0.45
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.19$1.99$4.14$4.17$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.61$0.59$2.02$4.05$4.26$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.40$0.17$2.23$3.75$3.89$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.56$0.19$2.37$3.62$4.04$0.43
2017Detailed filing. Detailed filing data is available for this year.$3.00$0.20$2.79$3.94$3.53$0.42
2016Detailed filing. Detailed filing data is available for this year.$2.45$0.07$2.38$3.61$2.75$0.86
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.07$1.47$3.43$2.98$0.45
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.14$1.02$3.11$2.86$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.09$0.77$2.64$2.64$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.12$0.77$2.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.05$0.66$3.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.05$0.55$2.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$149,566
Mission and Program Overview

Mission

Enhancing the economic vitality of Sisters Country through tourism development and promotion, business advocacy, and community support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,161$19,919▼ $1,242
Savings and Temporary Cash Investments$114,923$10,773▼ $104,150
Cash and Non-Interest-Bearing Accounts$26,884$5,254▼ $21,630
Inventories for Sale or Use$1,532$1,244▼ $288
Accounts Receivable$812$525▼ $287
Total Assets$165,312$37,715▼ $127,597
Liabilities
Accounts Payable and Accrued Expenses$10,715$1,479▼ $9,236
Other Liabilities$9,676$298▼ $9,378
Total Liabilities$20,391$1,777▼ $18,614
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,921$35,938▼ $108,983
Total Net Assets Fund Balance$144,921$35,938▼ $108,983
Total Liabilities and Net Assets / Fund Balance$165,312$37,715▼ $127,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,234$14,131$31,365
Other Land Buildings$2,647$15,825$18,472
Equipment$38$15,016$15,054
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Judy TregoExecutive DirectorFT$78,121$78,121

Board Members and Trustees

NameTitle
Beverly GarciaPresident
Rochelle JohnsonVice President
Kelly CyrusDirector
Turi ShergoldCFO
Marc MadronSecret/treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$145,215
Investment Income
$2,351
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$-110,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,546
Salaries, Compensation, and Employee Benefits$124,241
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$54,685$23,436-$78,121
Advertising$27,413$11,748-$39,161
Other Salaries and Wages$20,954$8,980-$29,934
All Other Expenses$11,434$4,901-$16,335
Fees for Services Accounting$8,973$3,846-$12,819
Payroll Taxes$6,555$2,809-$9,364
Other Employee Benefits$4,775$2,047-$6,822
Other Expenses$4,160$1,783-$5,943
Occupancy$3,797$1,627-$5,424
Information Technology$3,696$1,584-$5,280
Insurance$2,463$1,055-$3,518
Office Expenses$972$417-$1,389
Depreciation Depletion$869$373-$1,242
Fees for Services Other$535$230-$765
Travel$87$38-$125
Fees for Services Legal$64$28-$92
Total Functional Expenses$181,849$77,938$0$259,787
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$298
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 7A

“Line 7a explanation - the general membership elects the board of directors”

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

“Line 7b explanation - certain significant decisions of the board of directors are subject to approval by the general membership”

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

“Line 11b explanation - the draft 990 was reviewed by the board of directors before filing”

Form 990, Part VI, Section C, Line 19

“Records are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Sisters Area Chamber of Commerce
EIN
93-0729390
Phone
5415490251
Address
PO BOX 430, SISTERS, OR 97759-0430

Signing Officer

Name
Judy Trego
Title
Executive Director
Phone
5415490251
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
1

Preparer

Firm
Capstone Accounting
Address
735 SW 9TH STREET, REDMOND, OR 97756
Preparer
Zachary L Harmon
Phone
5415483569
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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/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION HAS SUPPORTED IT'S MEMBERSHIP AND ENHANCED THE OVERALL BUSINESS CLIMATE BY SPONSERING COMMUNITY EVENTS AND PROVIDING A WIDE ARRAY OF BENEFITS THAT INCLUDED MEMBERSHIP MEETINGS, DIRECTORY LISTINGS, CO-OPERATIVE ADVERTISING AND MARKETING, BUSINESS RESOURCES, EDUCATIONAL WORKSHOPS, MOTHLY NEWSLETTERS, MAILING LISTS, RELOCATION INFORMATION, ADVOCACY, AND FREE WEB-SITE LISTINGS
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0126040
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02163
IRS990/PYOtherExpensesAmt0138186
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0161191
IRS990/PYRevenuesLessExpensesAmt0-6335
IRS990/PYSalariesCompEmpBnftPaidAmt0157543
IRS990/PYTotalExpensesAmt0295729
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0289394
IRS990/ReconcilationRevenueExpnssAmt0-110221
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0114923
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010773
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt017234
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014131
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031365
IRS990ScheduleD/EquipmentGrp/BookValueAmt038
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015016
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015054
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02647
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015825
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019919
IRS990ScheduleD/TotalLiabilityAmt0298
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 7A EXPLANATION - THE GENERAL MEMBERSHIP ELECTS THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7B EXPLANATION - CERTAIN SIGNIFICANT DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11B EXPLANATION - THE DRAFT 990 WAS REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0165312
IRS990/TotalAssetsEOYAmt037715
IRS990/TotalAssetsGrp/BOYAmt0165312
IRS990/TotalAssetsGrp/EOYAmt037715
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077938
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181849
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259787
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020391
IRS990/TotalLiabilitiesEOYAmt01777
IRS990/TotalLiabilitiesGrp/BOYAmt020391
IRS990/TotalLiabilitiesGrp/EOYAmt01777
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt035938
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0181849
IRS990/TotalProgramServiceRevenueAmt0145215
IRS990/TotalReportableCompFromOrgAmt078121
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0147566
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149566
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0165312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037715
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt038
IRS990/TravelGrp/ProgramServicesAmt087
IRS990/TravelGrp/TotalAmt0125
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SISTERSCOUNTRY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY TREGO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum05415490251
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SISTERS AREA CHAMBER OF COMMERCE
ReturnHeader/Filer/BusinessNameControlTxt0SIST
ReturnHeader/Filer/EIN0930729390
ReturnHeader/Filer/PhoneNum05415490251
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 430
ReturnHeader/Filer/USAddress/CityNm0SISTERS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0977590430
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332384639
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPSTONE ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0735 SW 9TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REDMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097756
ReturnHeader/PreparerPersonGrp/PhoneNum05415483569
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ZACHARY L HARMON
ReturnHeader/ReturnTs02025-09-04T13:56:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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