Civic Intelligence

Oregon Country Fair

990 • Fiscal year 2014 • EIN 93-0751998

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 29, 2015

442 Lawrence StEugene, OR 97401-2532

(541) 343-4298

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

62nd percentile

7.3%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$81,667

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

57th percentile

4.2%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

52nd percentile

4.4%

Faster revenue growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,795,389

Up $152,149 (+4.2%) from 2013

Net Assets

Up

$3,770,593

Up $154,340 (+4.3%) from 2013

Liabilities

Down

$24,796

Down $2,191 (-8.1%) from 2013

Revenue

Up

$2,021,515

Up $84,386 (+4.4%) from 2013

Expenses

Up

$1,874,344

Up $75,953 (+4.2%) from 2013

Net Income

Up

$147,171

Up $8,433 (+6.1%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,284,972Liabilities 2010: $199,162Net Assets 2010: $3,085,8102010Assets 2011: $3,424,627Liabilities 2011: $132,706Net Assets 2011: $3,291,9212011Assets 2012: $3,472,831Liabilities 2012: $33,590Net Assets 2012: $3,439,2412012Assets 2013: $3,643,240Liabilities 2013: $26,987Net Assets 2013: $3,616,2532013Assets 2014: $3,795,389Liabilities 2014: $24,796Net Assets 2014: $3,770,5932014Assets 2015: $4,066,028Liabilities 2015: $20,851Net Assets 2015: $4,045,1772015Assets 2016: $4,275,402Liabilities 2016: $20,983Net Assets 2016: $4,254,4192016Assets 2017: $4,686,907Liabilities 2017: $24,570Net Assets 2017: $4,662,3372017Assets 2018: $4,740,244Liabilities 2018: $24,660Net Assets 2018: $4,715,5842018Assets 2019: $5,027,391Liabilities 2019: $61,743Net Assets 2019: $4,965,6482019Assets 2020: $4,504,766Liabilities 2020: $142,511Net Assets 2020: $4,362,2552020Assets 2021: $5,979,247Liabilities 2021: $130,934Net Assets 2021: $5,848,3132021Assets 2022: $5,425,448Liabilities 2022: $28,354Net Assets 2022: $5,397,0942022Assets 2023: $5,423,763Liabilities 2023: $26,188Net Assets 2023: $5,397,5752023Assets 2024: $6,016,202Liabilities 2024: $30,446Net Assets 2024: $5,985,7562024

Highlighted filing

2014

Assets$3,795,389
Liabilities$24,796
Net Assets$3,770,593

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,585,2112010Expenses 2011: $1,543,5542011Expenses 2012: $1,690,8742012Revenue 2013: $1,937,129Expenses 2013: $1,798,391Net Income 2013: $138,7382013Revenue 2014: $2,021,515Expenses 2014: $1,874,344Net Income 2014: $147,1712014Revenue 2015: $2,216,858Expenses 2015: $1,943,288Net Income 2015: $273,5702015Revenue 2016: $2,341,503Expenses 2016: $2,145,753Net Income 2016: $195,7502016Revenue 2017: $2,462,240Expenses 2017: $2,110,370Net Income 2017: $351,8702017Revenue 2018: $2,544,624Expenses 2018: $2,468,640Net Income 2018: $75,9842018Revenue 2019: $3,198,752Expenses 2019: $3,044,745Net Income 2019: $154,0072019Revenue 2020: $398,441Expenses 2020: $1,001,834Net Income 2020: -$603,3932020Revenue 2021: $2,219,318Expenses 2021: $817,231Net Income 2021: $1,402,0872021Revenue 2022: $2,520,731Expenses 2022: $2,971,953Net Income 2022: -$451,2222022Revenue 2023: $3,401,486Expenses 2023: $3,401,007Net Income 2023: $4792023Revenue 2024: $4,056,997Expenses 2024: $3,468,676Net Income 2024: $588,3212024

Highlighted filing

2014

Revenue$2,021,515
Expenses$1,874,344
Net Income$147,171
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 29, 2015
Return Version
2014v5.0
Gross Receipts
$2,104,741
Mission and Program Overview

Mission

The oregon country fair (ocf) creates events and experiences that nourish the spirit, explore living artfully and authentically on earth, and transform culture in magical, joyous and healthy ways.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,042,127$2,047,587▲ $5,460
Savings and Temporary Cash Investments$1,102,580$1,240,294▲ $137,714
Investments Other Securities$252,617$260,467▲ $7,850
Cash and Non-Interest-Bearing Accounts$5,916$7,041▲ $1,125
Total Assets$3,643,240$3,795,389▲ $152,149
Other Assets Total$240,000$240,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$26,987$24,796▼ $2,191
Total Liabilities$26,987$24,796▼ $2,191
Net Assets / Fund Balance
Unrestricted Net Assets$3,598,197$3,744,561▲ $146,364
Temporarily Rstr Net Assets$18,056$26,032▲ $7,976
Total Net Assets Fund Balance$3,616,253$3,770,593▲ $154,340
Total Liabilities and Net Assets / Fund Balance$3,643,240$3,795,389▲ $152,149

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,571,243-$1,571,243
Buildings$56,712$739,250$795,962
Equipment$350,426-$350,426
Other Land Buildings$69,206-$69,206
Other Assets Org$240,000--
Other Securities$260,467--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$492,617-▲ $13,070-$500,467
2013$454,803-▲ $47,456-$492,617
2012$440,191-▲ $28,423$10,673$454,803
2011$449,579-▼ $7,168-$440,191
2010$428,634-▲ $23,195-$449,579
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles RuffGeneral ManaFT$65,772$15,895$81,667

Board Members and Trustees

NameTitle
Jack MakarchekPresident
Bear Wilner-nugentDirector
Casey Marks-fifeDirector
Diane AlbinoDirector
John BurgessDirector
Jon SilvermoonDirector
Kirk ShultzDirector
Lawrence TaylorDirector
Lucy KingsleyDirector
Paxton HoagDirector
Sue TheolassDirector
Hilary AnthonyTreasurer
Indigo RonlovVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$36,410
Program Service Revenue
$1,930,590
Investment Income
$5,936
Other Revenue
$48,579
All Other Contributions
$36,410
Change in Net Assets
$147,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,375,505
Salaries, Compensation, and Employee Benefits$432,121
Grants and Similar Amounts Paid$66,718
Total Fundraising Expense$11,629
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$376,917$16,623$3,336$396,876
Other Salaries and Wages$200,947$47,841$320$249,108
Other Expenses$85,865--$85,865
Current Officers, Directors, Trustees, and Key Employees$54,718$22,049$4,900$81,667
Grants to Domestic Orgs$66,718--$66,718
Depreciation Depletion$43,412$11,623$756$55,791
Other Employee Benefits$38,292$9,305$162$47,759
Insurance$36,356$9,734$633$46,723
Office Expenses$30,631$8,200$534$39,365
Payroll Taxes$25,658$6,870$447$32,975
Pension Plan Contributions$16,627$3,959$26$20,612
Conferences and Meetings-$20,009-$20,009
Occupancy$12,007$3,215$209$15,431
Fees for Services Accounting$9,729$2,605$169$12,503
Fees for Services Legal$7,868$2,107$137$10,112
Fees for Services Other$4,005--$4,005
Advertising$3,350--$3,350
Total Functional Expenses$1,698,575$164,140$11,629$1,874,344
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

There is one class of membership. Members have the right to elect the board of directors.

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

Draft presented to executive director, president, and board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members disclose potential conflicts of interest at a public board meeting and use bylaws to determine role in voting on issues involving related parties. Personnel policies direct that the conflict of interest policies in the bylaws cover employees by reference.

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

Executive pay is established by step tables developed by board appointed personnel committee. The board retains the option of using contract provisions to establish executive pay. The personnel committee conducts periodic research into comparable pay.

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

The personnel committee periodically updates step tables by reference to mininum wage and independent research to establish pay ranges for the positions. The personnel commitee also conducts periodic research into comparable pay.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Country Fair
EIN
93-0751998
Phone
5413434298
Address
442 LAWRENCE ST, EUGENE, OR 97401-2532

Signing Officer

Name
Jack Makarchek
Title
Board President
Phone
5413434298
Signed
2015-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Makarchek
Formed
1977
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
3,600

Preparer

Firm
Jones & Roth Pc
Address
PO BOX 10086, EUGENE, OR 97440
Preparer
Carrie L Fortier
Phone
5416872320
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

In 2014, approximately 3600 volunteers were organized into more than 35 crews to support a three day music, art, and cultural event featuring over 700 crafters and hundreds of performers and entertainers on over 18 stages. Crew types included construction, security, fire safety, admissions, childcare, etc. Volunteers also served on a myriad of committees instrumental to the institutional well-being of the oregon country fair. Volunteers planned, managed, and operated year-round efforts such a youth programs, trainings, and staff. Two philanthropic committees were staffed by volunteers.

Form 990, Page 2, Part III, Line 4D

Land and facility stewardship relies on volunteers, paid staff and experts to manage wetland, riparian, forested, cultivated, developed and archeological resources.

Form 990, Part IX, Line 24E

Event shuttle 75,333 0 0 miscellaneous services 67,383 4,075 265 event medical expenses 53,821 0 0 land site maintenance 38,371 0 0 outreach events & service 29,692 0 0 fuel 22,258 5,960 388 volunteer t-shirts 27,950 0 0 property tax and permits 17,023 4,557 296 crew. Coordinator expense 15,837 0 0 odot contract 11,996 0 0 vehicle 7,585 2,031 132 roads and paths 9,668 0 0 other event & program 0 0 2,255

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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/MissionDesc0THE OREGON COUNTRY FAIR (OCF) CREATES EVENTS AND EXPERIENCES THAT NOURISH THE SPIRIT, EXPLORE LIVING ARTFULLY AND AUTHENTICALLY ON EARTH, AND TRANSFORM CULTURE IN MAGICAL, JOYOUS AND HEALTHY WAYS.
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IRS990/OtherExpensesGrp/ProgramServicesAmt1172196
IRS990/OtherExpensesGrp/ProgramServicesAmt2167634
IRS990/OtherExpensesGrp/ProgramServicesAmt385865
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IRS990/PensionPlanContributionsGrp/TotalAmt020612
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IRS990/PrincipalOfficerNm0JACK MAKARCHEK
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IRS990/ProgSrvcAccomActy2Grp/Desc0OCF WORKS WITH ITS MEMBERSHIP AND OTHER COMMUNITY ORGANIZATIONS TO EDUCATE, NETWORK, AND SHARE RESOURCES. OCF PHILANTHROPY SUPPORTS LOCAL COMMUNITY EFFORTS FOR THE BENEFIT OF ARTS, EDUCATION, CULTURAL PROJECTS, BASIC NEEDS, AND OTHER GOALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0284253
IRS990/ProgSrvcAccomActy3Grp/Desc0OCF YOUTH PROGRAMS ARE BASED ON LEADERSHIP ORIENTED ACTIVITIES TO INSPIRE CREATIVITY AND COMMUNITY INVOLVEMENT. WORKSHOPS, TRAININGS, CULTURE JAM CAMP AND OTHER PROGRAMS HAVE BEEN SUPPORTED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0101180
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt015468
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LAND AND FACILITY STEWARDSHIP RELIES ON VOLUNTEERS, PAID STAFF AND EXPERTS TO MANAGE WETLAND, RIPARIAN, FORESTED, CULTIVATED, DEVELOPED AND ARCHEOLOGICAL RESOURCES.
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0739250

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.$6.02$0.03$5.99$4.06$3.47$0.59
2023Detailed filing. Detailed filing data is available for this year.$5.42$0.03$5.40$3.40$3.40$0.00
2022Detailed filing. Detailed filing data is available for this year.$5.43$0.03$5.40$2.52$2.97$0.45
2021Detailed filing. Detailed filing data is available for this year.$5.98$0.13$5.85$2.22$0.82$1.40
2020Detailed filing. Detailed filing data is available for this year.$4.50$0.14$4.36$0.40$1.00$0.60
2019Detailed filing. Detailed filing data is available for this year.$5.03$0.06$4.97$3.20$3.04$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.74$0.02$4.72$2.54$2.47$0.08
2017Detailed filing. Detailed filing data is available for this year.$4.69$0.02$4.66$2.46$2.11$0.35
2016Detailed filing. Detailed filing data is available for this year.$4.28$0.02$4.25$2.34$2.15$0.20
2015Detailed filing. Detailed filing data is available for this year.$4.07$0.02$4.05$2.22$1.94$0.27
2014Detailed filing. Detailed filing data is available for this year.$3.80$0.02$3.77$2.02$1.87$0.15
2013Detailed filing. Detailed filing data is available for this year.$3.64$0.03$3.62$1.94$1.80$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.03$3.44$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.13$3.29$1.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.20$3.09$1.59