Civic Intelligence

Tigard Police Officers Association

990EZ • Fiscal year 2013 • EIN 93-0811272

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 17, 2014

13125 SW Hall Blvd97223

(503) 639-4171

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Top Officer Pay

67th percentile

$5,450

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Asset Growth

51st percentile

3.0%

Faster asset growth than 51% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

62nd percentile

3.7%

Faster revenue growth than 62% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$189,838

Up $5,612 (+3.0%) from 2012

Net Assets

Up

$189,838

Up $5,612 (+3.0%) from 2012

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$55,100

Up $1,953 (+3.7%) from 2012

Expenses

Up

$49,488

Up $4,559 (+10%) from 2012

Net Income

Down

$5,612

Down $2,606 (-32%) from 2012

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $176,008Net Assets 2011: $176,0082011Assets 2012: $184,226Net Assets 2012: $184,2262012Assets 2013: $189,838Net Assets 2013: $189,8382013Assets 2014: $187,051Liabilities 2014: $02014Assets 2015: $200,145Liabilities 2015: $0Net Assets 2015: $200,1452015Assets 2016: $200,436Liabilities 2016: $0Net Assets 2016: $200,4362016Assets 2017: $231,186Liabilities 2017: $02017Assets 2018: $231,782Liabilities 2018: $0Net Assets 2018: $231,7822018Assets 2019: $239,310Liabilities 2019: $91Net Assets 2019: $239,2192019Assets 2020: $246,978Liabilities 2020: $0Net Assets 2020: $246,9782020Assets 2021: $258,548Liabilities 2021: $0Net Assets 2021: $258,5482021Assets 2022: $237,723Liabilities 2022: $0Net Assets 2022: $237,7232022Assets 2023: $255,110Liabilities 2023: $02023Assets 2024: $290,848Liabilities 2024: $0Net Assets 2024: $290,8482024

Highlighted filing

2013

Assets$189,838
Liabilities-
Net Assets$189,838

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $54,488Expenses 2011: $36,065Net Income 2011: $18,4232011Revenue 2012: $53,147Expenses 2012: $44,929Net Income 2012: $8,2182012Revenue 2013: $55,100Expenses 2013: $49,488Net Income 2013: $5,6122013Revenue 2014: $54,747Expenses 2014: $57,534Net Income 2014: -$2,7872014Revenue 2015: $63,459Expenses 2015: $50,365Net Income 2015: $13,0942015Revenue 2016: $61,423Expenses 2016: $51,759Net Income 2016: $9,6642016Revenue 2017: $83,759Expenses 2017: $52,077Net Income 2017: $31,6822017Revenue 2018: $107,437Expenses 2018: $102,998Net Income 2018: $4,4392018Revenue 2019: $61,576Expenses 2019: $60,843Net Income 2019: $7332019Revenue 2020: $47,820Expenses 2020: $44,189Net Income 2020: $3,6312020Revenue 2021: $58,182Expenses 2021: $40,579Net Income 2021: $17,6032021Revenue 2022: $72,234Expenses 2022: $70,442Net Income 2022: $1,7922022Revenue 2023: $64,977Expenses 2023: $56,957Net Income 2023: $8,0202023Revenue 2024: $94,728Expenses 2024: $57,949Net Income 2024: $36,7792024

Highlighted filing

2013

Revenue$55,100
Expenses$49,488
Net Income$5,612
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 17, 2014
Return Version
2013v3.1
Gross Receipts
$55,100
Mission and Program Overview

Mission

The association primary role is that of negotiating and administering a collective bargaining agreement with the city of tigard, oregon. In this capacity, the association not only participates in formal bargaining sessions every two or three years, but also ensures that the city and the association meet their obligations not to maike changes in past practices which are mandatory for bargaining during the term of the contract without negotiations first occuring. In addition to its bargaining role, the association represents officers through the entire disciplinary process, from the time the officer receives an internal ivestigation division complaint through any appeals of discipline that the association may lodge through the binding arbitration system. The association also ensures that the city is in compliance with the oregon safe employment practices act both with respect to the procedures the police department follows and the equipment that employees are provided. The association al

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION RETAINED LEGAL REPRESENTATION FOR THE PURPOSE OF ASSISTANCE WITH NEGOTIATIONS AND ADMINISTRATION OF THE COLLECTIVE BARGAINING AGREEMENT WITH THE CITY OF TIGARD, ENSURANCE THAT ALL PARTIES TO THE COLLECTING BARGAINING AGREEMENT MEET THEIR OBLIGATIONS, OFFICER REPRESENTATION IN DISCIPLINARY ACTIONS, AND CITY COMPLIANCE WITH OREGON SAFE EMPLOYMENT PRACTICES ACT.--
THE ASSOCIATION SERVES IN A NUMBER OF OTHER CAPACITIES. THE ASSOCIATION IS A PARTNER IN THE CITY POLICE DEPARTMENT COMMUNITY POLICING EFFORTS AND DONATES TO AREA YOUTH SPORTS LEAGUES AND VARIOUS COMMUNITY ORGANIZATIONS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCRUGGS GLENPresident-$5,450-$5,450
HERING JEFFVice Preside-$3,925-$3,925
RANUM MIKESecretary-$0--
GAYTAN STEVETreasurer-$0--
CLARSON MARKSergeant At-$0--
Filing and Contact Details

Filer

EIN
93-0811272
Phone
5036394171

Signing Officer

Name
Steve Gaytan
Title
Treasurer
Phone
5036394171
Signed
2014-06-17
Discuss with paid preparer
Yes

Preparer

Preparer
R Michael Marr
Phone
5036242975
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Rounding adjustment 1 total 1

Form 990-ez, Part I, Line 16

Expenses group event - tigard bowl 2,536 group event - raffle prize 448 workers benefit fund wbf 32 porac legal defense fund 3,115 communications 2,415 internal revenue service 175 ocpa or membership 3,003 or secretary of state 50 total 11,774

Form 990-ez, Part II, Line 24

Prepaid expenses and deferred charges 900 0 total 900 0

Form 990-ez, Part III

The association primary role is that of negotiating and administering a collective bargaining agreement with the city of tigard, oregon. In this capacity, the association not only participates in formal bargaining sessions every two or three years, but also ensures that the city and the association meet their obligations not to maike changes in past practices which are mandatory for bargaining during the term of the contract without negotiations first occuring. In addition to its bargaining role, the association represents officers through the entire disciplinary process, from the time the officer receives an internal ivestigation division complaint through any appeals of discipline that the association may lodge through the binding arbitration system. The association also ensures that the city is in compliance with the oregon safe employment practices act both with respect to the procedures the police department follows and the equipment that employees are provided. The association also serves in a number of other capacities, including representation it's members interests in the political process of the city of tigard and the state of oregon. The association is a partner in the city police department community policing efforts and donates to area youth sports leagues and various community organizations.

Form 990-ez, Part III, Line 28

The association retained legal representation for the purpose of assistance with negotiations and administration of the collective bargaining agreement with the city of tigard, ensurance that all parties to the collecting bargaining agreement meet their obligations, officer representation in disciplinary actions, and city compliance with oregon safe employment practices act.

Raw XML Appendix120 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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IRS990EZ/BooksInCareOfDetail/USAddress/City0TIGARD
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CLARSON MARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SERGEANT AT
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IRS990EZ/OtherRevenueTotalAmt01
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IRS990EZ/PrimaryExemptPurposeTxt0THE ASSOCIATION PRIMARY ROLE IS THAT OF NEGOTIATING AND ADMINISTERING A COLLECTIVE BARGAINING AGREEMENT WITH THE CITY OF TIGARD, OREGON. IN THIS CAPACITY, THE ASSOCIATION NOT ONLY PARTICIPATES IN FORMAL BARGAINING SESSIONS EVERY TWO OR THREE YEARS, BUT ALSO ENSURES THAT THE CITY AND THE ASSOCIATION MEET THEIR OBLIGATIONS NOT TO MAIKE CHANGES IN PAST PRACTICES WHICH ARE MANDATORY FOR BARGAINING DURING THE TERM OF THE CONTRACT WITHOUT NEGOTIATIONS FIRST OCCURING. IN ADDITION TO ITS BARGAINING ROLE, THE ASSOCIATION REPRESENTS OFFICERS THROUGH THE ENTIRE DISCIPLINARY PROCESS, FROM THE TIME THE OFFICER RECEIVES AN INTERNAL IVESTIGATION DIVISION COMPLAINT THROUGH ANY APPEALS OF DISCIPLINE THAT THE ASSOCIATION MAY LODGE THROUGH THE BINDING ARBITRATION SYSTEM. THE ASSOCIATION ALSO ENSURES THAT THE CITY IS IN COMPLIANCE WITH THE OREGON SAFE EMPLOYMENT PRACTICES ACT BOTH WITH RESPECT TO THE PROCEDURES THE POLICE DEPARTMENT FOLLOWS AND THE EQUIPMENT THAT EMPLOYEES ARE PROVIDED. THE ASSOCIATION AL
IRS990EZ/PrintingPublicationsPostageAmt052
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ASSOCIATION RETAINED LEGAL REPRESENTATION FOR THE PURPOSE OF ASSISTANCE WITH NEGOTIATIONS AND ADMINISTRATION OF THE COLLECTIVE BARGAINING AGREEMENT WITH THE CITY OF TIGARD, ENSURANCE THAT ALL PARTIES TO THE COLLECTING BARGAINING AGREEMENT MEET THEIR OBLIGATIONS, OFFICER REPRESENTATION IN DISCIPLINARY ACTIONS, AND CITY COMPLIANCE WITH OREGON SAFE EMPLOYMENT PRACTICES ACT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE ASSOCIATION SERVES IN A NUMBER OF OTHER CAPACITIES. THE ASSOCIATION IS A PARTNER IN THE CITY POLICE DEPARTMENT COMMUNITY POLICING EFFORTS AND DONATES TO AREA YOUTH SPORTS LEAGUES AND VARIOUS COMMUNITY ORGANIZATIONS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROUNDING ADJUSTMENT 1 TOTAL 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES GROUP EVENT - TIGARD BOWL 2,536 GROUP EVENT - RAFFLE PRIZE 448 WORKERS BENEFIT FUND WBF 32 PORAC LEGAL DEFENSE FUND 3,115 COMMUNICATIONS 2,415 INTERNAL REVENUE SERVICE 175 OCPA OR MEMBERSHIP 3,003 OR SECRETARY OF STATE 50 TOTAL 11,774
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPAID EXPENSES AND DEFERRED CHARGES 900 0 TOTAL 900 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION PRIMARY ROLE IS THAT OF NEGOTIATING AND ADMINISTERING A COLLECTIVE BARGAINING AGREEMENT WITH THE CITY OF TIGARD, OREGON. IN THIS CAPACITY, THE ASSOCIATION NOT ONLY PARTICIPATES IN FORMAL BARGAINING SESSIONS EVERY TWO OR THREE YEARS, BUT ALSO ENSURES THAT THE CITY AND THE ASSOCIATION MEET THEIR OBLIGATIONS NOT TO MAIKE CHANGES IN PAST PRACTICES WHICH ARE MANDATORY FOR BARGAINING DURING THE TERM OF THE CONTRACT WITHOUT NEGOTIATIONS FIRST OCCURING. IN ADDITION TO ITS BARGAINING ROLE, THE ASSOCIATION REPRESENTS OFFICERS THROUGH THE ENTIRE DISCIPLINARY PROCESS, FROM THE TIME THE OFFICER RECEIVES AN INTERNAL IVESTIGATION DIVISION COMPLAINT THROUGH ANY APPEALS OF DISCIPLINE THAT THE ASSOCIATION MAY LODGE THROUGH THE BINDING ARBITRATION SYSTEM. THE ASSOCIATION ALSO ENSURES THAT THE CITY IS IN COMPLIANCE WITH THE OREGON SAFE EMPLOYMENT PRACTICES ACT BOTH WITH RESPECT TO THE PROCEDURES THE POLICE DEPARTMENT FOLLOWS AND THE EQUIPMENT THAT EMPLOYEES ARE PROVIDED. THE ASSOCIATION ALSO SERVES IN A NUMBER OF OTHER CAPACITIES, INCLUDING REPRESENTATION IT'S MEMBERS INTERESTS IN THE POLITICAL PROCESS OF THE CITY OF TIGARD AND THE STATE OF OREGON. THE ASSOCIATION IS A PARTNER IN THE CITY POLICE DEPARTMENT COMMUNITY POLICING EFFORTS AND DONATES TO AREA YOUTH SPORTS LEAGUES AND VARIOUS COMMUNITY ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION RETAINED LEGAL REPRESENTATION FOR THE PURPOSE OF ASSISTANCE WITH NEGOTIATIONS AND ADMINISTRATION OF THE COLLECTIVE BARGAINING AGREEMENT WITH THE CITY OF TIGARD, ENSURANCE THAT ALL PARTIES TO THE COLLECTING BARGAINING AGREEMENT MEET THEIR OBLIGATIONS, OFFICER REPRESENTATION IN DISCIPLINARY ACTIONS, AND CITY COMPLIANCE WITH OREGON SAFE EMPLOYMENT PRACTICES ACT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum05036394171
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10TIGARD POLICE OFFICERS ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine20C/O STEVE GAYTAN
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ReturnHeader/Filer/PhoneNum05036394171
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ReturnHeader/Filer/USAddress/City0TIGARD
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097223
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10R MICHAEL MARR ACCOUNTANT
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R MICHAEL MARR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-06-18T19:14:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$0.95$0.58$0.37
2023Summary only. Only limited summary data is available for this year.$2.55$0.00$0.65$0.57$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.72$0.70$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.00$2.59$0.58$0.41$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.00$2.47$0.48$0.44$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$0.62$0.61$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.00$2.32$1.07$1.03$0.04
2017Summary only. Only limited summary data is available for this year.$2.31$0.00$0.84$0.52$0.32
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.61$0.52$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.63$0.50$0.13
2014Summary only. Only limited summary data is available for this year.$1.87$0.00$0.55$0.58$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.90$1.90$0.55$0.49$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$1.84$0.53$0.45$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$1.76$0.54$0.36$0.18