Civic Intelligence

The Oscpa Educational Foundation

990 • Fiscal year 2024 • EIN 93-0889479

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 22, 2024

PO Box 4555Beaverton, OR 97076-4555

(503) 641-7200

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

73rd percentile

21%

Higher net margin than 73% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

59th percentile

7.9%

Faster asset growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-1.2%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$918,244

Flat from 2024

Net Assets

Flat

$918,244

Flat from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Flat

$190,110

Flat from 2024

Expenses

Flat

$150,498

Flat from 2024

Net Income

Flat

$39,612

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $467,176Liabilities 2011: $0Net Assets 2011: $467,1762011Assets 2012: $468,932Liabilities 2012: $0Net Assets 2012: $468,9322012Assets 2013: $490,872Liabilities 2013: $0Net Assets 2013: $490,8722013Assets 2014: $522,592Liabilities 2014: $0Net Assets 2014: $522,5922014Assets 2015: $544,892Liabilities 2015: $0Net Assets 2015: $544,8922015Assets 2016: $543,941Liabilities 2016: $0Net Assets 2016: $543,9412016Assets 2017: $603,586Liabilities 2017: $0Net Assets 2017: $603,5862017Assets 2018: $608,585Liabilities 2018: $0Net Assets 2018: $608,5852018Assets 2019: $624,674Liabilities 2019: $0Net Assets 2019: $624,6742019Assets 2020: $629,255Liabilities 2020: $0Net Assets 2020: $629,2552020Assets 2021: $734,191Liabilities 2021: $0Net Assets 2021: $734,1912021Assets 2022: $776,151Liabilities 2022: $0Net Assets 2022: $776,1512022Assets 2023: $851,275Liabilities 2023: $0Net Assets 2023: $851,2752023Assets 2024: $918,244Liabilities 2024: $0Net Assets 2024: $918,2442024Assets 2024: $918,244Liabilities 2024: $0Net Assets 2024: $918,2442024Assets 2025: $996,557Liabilities 2025: $0Net Assets 2025: $996,5572025

Highlighted filing

2024

Assets$918,244
Liabilities$0
Net Assets$918,244

Operations Trend

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

$300K$200K$100K$0Revenue 2011: $156,177Expenses 2011: $113,214Net Income 2011: $42,9632011Revenue 2012: $109,863Expenses 2012: $109,616Net Income 2012: $2472012Revenue 2013: $129,693Expenses 2013: $102,107Net Income 2013: $27,5862013Revenue 2014: $135,964Expenses 2014: $112,766Net Income 2014: $23,1982014Revenue 2015: $121,957Expenses 2015: $95,173Net Income 2015: $26,7842015Revenue 2016: $132,749Expenses 2016: $128,059Net Income 2016: $4,6902016Revenue 2017: $177,347Expenses 2017: $113,299Net Income 2017: $64,0482017Revenue 2018: $101,068Expenses 2018: $101,006Net Income 2018: $622018Revenue 2019: $109,278Expenses 2019: $106,133Net Income 2019: $3,1452019Revenue 2020: $136,101Expenses 2020: $125,343Net Income 2020: $10,7582020Revenue 2021: $178,631Expenses 2021: $113,426Net Income 2021: $65,2052021Revenue 2022: $248,552Expenses 2022: $125,004Net Income 2022: $123,5482022Revenue 2023: $192,424Expenses 2023: $142,516Net Income 2023: $49,9082023Revenue 2024: $190,110Expenses 2024: $150,498Net Income 2024: $39,6122024Revenue 2024: $190,110Expenses 2024: $150,498Net Income 2024: $39,6122024Revenue 2025: $239,613Expenses 2025: $177,448Net Income 2025: $62,1652025

Highlighted filing

2024

Revenue$190,110
Expenses$150,498
Net Income$39,612
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 22, 2024
Return Version
2023v5.1
Gross Receipts
$257,732
Mission and Program Overview

Mission

To provide scholarships to high-achieving college students in oregon and southwest washington pursuing a cpa career; raise the dollar amounts of scholarships; and offer scholarships that encourage candidates considering a career change to pursue an advancededucation in accounting.

To provide scholarships to high-achieving college students in oregon and southwest washington pursuing a cpa career; raise the dollar amounts of scholarships; and offer scholarships that encourage candidates considering a career change to pursue an advanced education in accounting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$643,077$659,592▲ $16,515
Investments in Publicly Traded Securities$570,155$513,089▼ $57,066
Savings and Temporary Cash Investments$270,531$394,451▲ $123,920
Cap Stk Tr Prin Current Funds$208,198$258,652▲ $50,454
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$851,275$918,244▲ $66,969
Other Assets Total$10,589$10,704▲ $115
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$851,275$918,244▲ $66,969
Total Liabilities and Net Assets / Fund Balance$851,275$918,244▲ $66,969

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$643,077$16,515--$659,592
2022$615,309$27,768--$643,077
2021$543,850$71,459--$615,309
2020$491,255$52,595--$543,850
2019$489,735$1,520--$491,255
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$161,413
Program Service Revenue
$0
Investment Income
$28,697
Other Revenue
$0
All Other Contributions
$161,413
Change in Net Assets
$39,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$140,500
Other Expenses$9,998
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$140,500--$140,500
Insurance-$3,185-$3,185
Fees for Service Investment Mgmnt Fees-$3,181-$3,181
Office Expenses-$1,942-$1,942
Fees for Services Other-$1,690-$1,690
Total Functional Expenses$140,500$9,998$0$150,498
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
No
Annual disclosure for covered persons
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

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

The form 990 is reviewed by selected members of the board of directors and presented to the full board of directors for approval before it is filed.

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

Annually board members sign conflict of interest statements. At the annual scholarship selection meeting, board members are reminded about conflict of interest. If there is believed to be a conflict related to either a specific scholarship applicant or a particular scholarship being awarded, the board member will recuse themselves from the discussion and not vote.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Oscpa Educational Foundation
EIN
93-0889479
Phone
5036417200
Address
PO BOX 4555, BEAVERTON, OR 97076-4555

Signing Officer

Name
Darlene E Boles
Title
Secretary/treasurer
Phone
5036417200
Signed
2024-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Morris
Formed
1985
Legal Domicile
Or
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
0

Preparer

Firm
Mcdonald Jacobs Pc
Address
121 SW SALMON ST STE 1100, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PATRICIA MORRIS
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0181925
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0133000
IRS990/PYInvestmentIncomeAmt010499
IRS990/PYOtherExpensesAmt09516
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt049908
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0142516
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0192424
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt039612
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0643077
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0659592
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0270531
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0394451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0161413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0181925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0215339
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0144785
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0115785
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0819247
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016230
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08517
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013508
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt064423
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68090
IRS990ScheduleA/PublicSupportPY170Pct00.68040
IRS990ScheduleA/PublicSupportTotal170Amt0601731
IRS990ScheduleA/SubstantialContributorsTotAmt0217516
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0161413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0181925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0215339
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0144785
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0115785
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0819247
IRS990ScheduleA/TotalSupportAmt0883670
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0643077
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt016515
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0659592
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0615309
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt027768
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0643077
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0543850
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt071459
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0615309
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0491255
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt052595
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0543850
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0489735
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01520
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0491255
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0140500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt051
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY SELECTED MEMBERS OF THE BOARD OF DIRECTORS AND PRESENTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS. AT THE ANNUAL SCHOLARSHIP SELECTION MEETING, BOARD MEMBERS ARE REMINDED ABOUT CONFLICT OF INTEREST. IF THERE IS BELIEVED TO BE A CONFLICT RELATED TO EITHER A SPECIFIC SCHOLARSHIP APPLICANT OR A PARTICULAR SCHOLARSHIP BEING AWARDED, THE BOARD MEMBER WILL RECUSE THEMSELVES FROM THE DISCUSSION AND NOT VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0851275
IRS990/TotalAssetsEOYAmt0918244
IRS990/TotalAssetsGrp/BOYAmt0851275
IRS990/TotalAssetsGrp/EOYAmt0918244
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0161413
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09998
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0140500
IRS990/TotalFunctionalExpensesGrp/TotalAmt0150498
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0851275
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0918244
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0140500
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt028697
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190110
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0851275
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0918244
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.97$0.00$9.97$2.40$1.77$0.62
2024Detailed filing. Detailed filing data is available for this year.$9.18$0.00$9.18$1.90$1.50$0.40
2024Summary only. Only limited summary data is available for this year.$9.18$0.00$9.18$1.90$1.50$0.40
2023Summary only. Only limited summary data is available for this year.$8.51$0.00$8.51$1.92$1.43$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.76$0.00$7.76$2.49$1.25$1.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.34$0.00$7.34$1.79$1.13$0.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.29$0.00$6.29$1.36$1.25$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.00$6.25$1.09$1.06$0.03
2018Summary only. Only limited summary data is available for this year.$6.09$0.00$6.09$1.01$1.01$0.00
2017Summary only. Only limited summary data is available for this year.$6.04$0.00$6.04$1.77$1.13$0.64
2016Summary only. Only limited summary data is available for this year.$5.44$0.00$5.44$1.33$1.28$0.05
2015Summary only. Only limited summary data is available for this year.$5.45$0.00$5.45$1.22$0.95$0.27
2014Summary only. Only limited summary data is available for this year.$5.23$0.00$5.23$1.36$1.13$0.23
2013Summary only. Only limited summary data is available for this year.$4.91$0.00$4.91$1.30$1.02$0.28
2012Summary only. Only limited summary data is available for this year.$4.69$0.00$4.69$1.10$1.10$0.00
2011Summary only. Only limited summary data is available for this year.$4.67$0.00$4.67$1.56$1.13$0.43