Civic Intelligence

Oregon Building Officials Association

EIN 93-0949446 • 501(c)6 • Lake Oswego, OR

Profile

Education and advocacy for building officials in oregon

16869 SW 65th Ave Ste 121Lake Oswego, OR 97035

www.oregonbuildingofficials.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.15x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.12x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

35th percentile

-7.2%

Higher net margin than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

27th percentile

-17%

Faster asset growth than 27% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

25%

Faster revenue growth than 80% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$397,323

Up $105,105 (+36%) from 2023

Liabilities

Up

$80,059

Up $35,208 (+78%) from 2023

Net Assets

Up

$317,264

Up $69,897 (+28%) from 2023

Revenue

Up

$392,174

Up $28,331 (+7.8%) from 2023

Expenses

Down

$352,795

Down $37,192 (-9.5%) from 2023

Net Income

Up

$39,379

Up $65,523 (+251%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $279,658Liabilities 2011: $26,817Net Assets 2011: $252,8412011Assets 2012: $235,638Liabilities 2012: $6,646Net Assets 2012: $228,9922012Assets 2013: $204,328Liabilities 2013: $26,269Net Assets 2013: $178,0592013Assets 2014: $214,155Liabilities 2014: $19,800Net Assets 2014: $194,3552014Assets 2015: $212,095Liabilities 2015: $44,321Net Assets 2015: $167,7742015Assets 2016: $195,491Liabilities 2016: $37,858Net Assets 2016: $157,6332016Assets 2017: $216,068Liabilities 2017: $48,181Net Assets 2017: $167,8872017Assets 2018: $244,202Liabilities 2018: $48,080Net Assets 2018: $196,1222018Assets 2019: $293,624Liabilities 2019: $40,695Net Assets 2019: $252,9292019Assets 2020: $196,598Liabilities 2020: $0Net Assets 2020: $196,5982020Assets 2021: $303,592Liabilities 2021: $25,490Net Assets 2021: $278,1022021Assets 2022: $351,647Liabilities 2022: $80,819Net Assets 2022: $270,8282022Assets 2023: $292,218Liabilities 2023: $44,851Net Assets 2023: $247,3672023Assets 2024: $397,323Liabilities 2024: $80,059Net Assets 2024: $317,2642024

Highlighted filing

2024

Assets$397,323
Liabilities$80,059
Net Assets$317,264

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $263,466Expenses 2011: $291,485Net Income 2011: -$28,0192011Revenue 2012: $245,533Expenses 2012: $269,382Net Income 2012: -$23,8492012Expenses 2013: $284,2982013Revenue 2014: $209,898Expenses 2014: $217,022Net Income 2014: -$7,1242014Revenue 2015: $261,762Expenses 2015: $289,924Net Income 2015: -$28,1622015Revenue 2016: $345,656Expenses 2016: $340,107Net Income 2016: $5,5492016Revenue 2017: $348,484Expenses 2017: $355,722Net Income 2017: -$7,2382017Revenue 2018: $392,181Expenses 2018: $365,391Net Income 2018: $26,7902018Revenue 2019: $432,439Expenses 2019: $371,127Net Income 2019: $61,3122019Revenue 2020: $289,753Expenses 2020: $331,616Net Income 2020: -$41,8632020Revenue 2021: $239,596Expenses 2021: $215,124Net Income 2021: $24,4722021Revenue 2022: $292,079Expenses 2022: $257,415Net Income 2022: $34,6642022Revenue 2023: $363,843Expenses 2023: $389,987Net Income 2023: -$26,1442023Revenue 2024: $392,174Expenses 2024: $352,795Net Income 2024: $39,3792024

Highlighted filing

2024

Revenue$392,174
Expenses$352,795
Net Income$39,379

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.97$0.80$3.17$3.92$3.53$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.92$0.45$2.47$3.64$3.90$0.26
2022Detailed filing. Detailed filing data is available for this year.$3.52$0.81$2.71$2.92$2.57$0.35
2021Detailed filing. Detailed filing data is available for this year.$3.04$0.25$2.78$2.40$2.15$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$2.90$3.32$0.42
2019Detailed filing. Detailed filing data is available for this year.$2.94$0.41$2.53$4.32$3.71$0.61
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.48$1.96$3.92$3.65$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.16$0.48$1.68$3.48$3.56$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.38$1.58$3.46$3.40$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.12$0.44$1.68$2.62$2.90$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.20$1.94$2.10$2.17$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.26$1.78$2.84
2012Summary only. Only limited summary data is available for this year.$2.36$0.07$2.29$2.46$2.69$0.24
2011Summary only. Only limited summary data is available for this year.$2.80$0.27$2.53$2.63$2.91$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$392,174
Mission and Program Overview

Mission

Education and advocacy for building officials in oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$223,251$264,035▲ $40,784
Cash and Non-Interest-Bearing Accounts$56,325$93,284▲ $36,959
Accounts Receivable$5,180$30,665▲ $25,485
Prepaid Expenses and Deferred Charges$7,462$9,339▲ $1,877
Total Assets$292,218$397,323▲ $105,105
Liabilities
Accounts Payable and Accrued Expenses$44,851$80,059▲ $35,208
Total Liabilities$44,851$80,059▲ $35,208
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$247,367$317,264▲ $69,897
Total Net Assets Fund Balance$247,367$317,264▲ $69,897
Total Liabilities and Net Assets / Fund Balance$292,218$397,323▲ $105,105
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark StevensonPresident
Melissa GittPresident El
Adele SchaffeldDirector-at-
Sean Blair Pe SeDirector-at-
Steven MatiacoDirector-at-
Amy WilliamsPast Preside
Johnathan BalkemaSec/treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Management Resource Group LLCManagement Svcs16869 SW 65TH AVE STE 121, Lake Oswego, OR 97035-7865$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$369,798
Investment Income
$12,376
Other Revenue
$0
Change in Net Assets
$39,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$352,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$138,240
Fees for Services Management---$120,000
Fees for Services Lobbying---$50,625
Information Technology---$6,091
Insurance---$2,545
Fees for Services Legal---$2,106
Office Expenses---$2,024
All Other Expenses---$1,773
Other Expenses---$1,671
Fees for Services Accounting---$1,228
Total Functional Expenses$0$0$0$352,795
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

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$70,827
Current Year Nondeductible Lobbying and Political Cost$50,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management resource group llc (mrg) manages the day-to-day activities and general administration of the association. Mrg provides management of all aspects of association business including financial services, meeting and conference management, membership, communications, board and committee coordination and support. No current or former directors, officers, trustees, key employees or highest compensated employees were compensated by the management company.

Form 990, Page 6, Part VI, Line 6

The association is organized as a not-for-profit professional association with an elected board of directors that serves as the governing body, as well as voting members who have approval and input into significant decisions of the governing body.

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

The elected board of directors serves as the governing body. Voting members have approval and input into significant decisions of governing body.

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

Association members have voting rights to elect members of the board of directors and to make amendments to the association's bylaws. The bylaws can be amended by a majority vote of the voting members. All members also have input into the association's activities via the board of directors.

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

Prior to the board of directors receiving a copy of the form 990, the accountant and management company conduct a review of the document to verify the accuracy of its contents. The members of the board of directors then receive a copy of the complete form 990, before it is filed with the irs. The board is given time to review the document and ask questions or clarify information. After the review is complete, the e-file form 8879-eo (for the form 990) is signed and the accountant is then instructed to file the form 990 with the irs.

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

The association's conflict of interest policy covers the board of directors, officers, and staff. Persons covered by this policy review it annually and are required to disclose potential conflicts to the president. The president then follows the guidelines in the policy to determine the next steps including, but not limited to, disclosure to the board, recusal from discussions and/or decisions, and resignation. In addition, the association's staff will monitor proposed or ongoing transactions for conflicts of interest and disclose them with the president of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

Form 990, Page 6, Part VI, Line 19

The association's governing documents and required filings are available upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Building Officials
EIN
93-0949446
Phone
5036916262
Address
16869 SW 65TH AVE STE 121, LAKE OSWEGO, OR 97035

Signing Officer

Name
Melissa Gitt
Title
Current President
Phone
5036916262
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Stevenson
Formed
1974
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Foster & Associates CPA LLC
Address
9011 SW BEAVERTON HILLSDALE HWY STE, PORTLAND, OR 97225-2452
Preparer
Asif I Muzaffarr
Phone
5032972610
Supplemental Narrative

Additional Explanations

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

Provided training classes through cooperative co-sponsorship with other organizations.

Raw XML Appendix333 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED TRAINING CLASSES THROUGH COOPERATIVE CO-SPONSORSHIP WITH OTHER ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT RESOURCE GROUP LLC (MRG) MANAGES THE DAY-TO-DAY ACTIVITIES AND GENERAL ADMINISTRATION OF THE ASSOCIATION. MRG PROVIDES MANAGEMENT OF ALL ASPECTS OF ASSOCIATION BUSINESS INCLUDING FINANCIAL SERVICES, MEETING AND CONFERENCE MANAGEMENT, MEMBERSHIP, COMMUNICATIONS, BOARD AND COMMITTEE COORDINATION AND SUPPORT. NO CURRENT OR FORMER DIRECTORS, OFFICERS, TRUSTEES, KEY EMPLOYEES OR HIGHEST COMPENSATED EMPLOYEES WERE COMPENSATED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION IS ORGANIZED AS A NOT-FOR-PROFIT PROFESSIONAL ASSOCIATION WITH AN ELECTED BOARD OF DIRECTORS THAT SERVES AS THE GOVERNING BODY, AS WELL AS VOTING MEMBERS WHO HAVE APPROVAL AND INPUT INTO SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ELECTED BOARD OF DIRECTORS SERVES AS THE GOVERNING BODY. VOTING MEMBERS HAVE APPROVAL AND INPUT INTO SIGNIFICANT DECISIONS OF GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION MEMBERS HAVE VOTING RIGHTS TO ELECT MEMBERS OF THE BOARD OF DIRECTORS AND TO MAKE AMENDMENTS TO THE ASSOCIATION'S BYLAWS. THE BYLAWS CAN BE AMENDED BY A MAJORITY VOTE OF THE VOTING MEMBERS. ALL MEMBERS ALSO HAVE INPUT INTO THE ASSOCIATION'S ACTIVITIES VIA THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR TO THE BOARD OF DIRECTORS RECEIVING A COPY OF THE FORM 990, THE ACCOUNTANT AND MANAGEMENT COMPANY CONDUCT A REVIEW OF THE DOCUMENT TO VERIFY THE ACCURACY OF ITS CONTENTS. THE MEMBERS OF THE BOARD OF DIRECTORS THEN RECEIVE A COPY OF THE COMPLETE FORM 990, BEFORE IT IS FILED WITH THE IRS. THE BOARD IS GIVEN TIME TO REVIEW THE DOCUMENT AND ASK QUESTIONS OR CLARIFY INFORMATION. AFTER THE REVIEW IS COMPLETE, THE E-FILE FORM 8879-EO (FOR THE FORM 990) IS SIGNED AND THE ACCOUNTANT IS THEN INSTRUCTED TO FILE THE FORM 990 WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION'S CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS, OFFICERS, AND STAFF. PERSONS COVERED BY THIS POLICY REVIEW IT ANNUALLY AND ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS TO THE PRESIDENT. THE PRESIDENT THEN FOLLOWS THE GUIDELINES IN THE POLICY TO DETERMINE THE NEXT STEPS INCLUDING, BUT NOT LIMITED TO, DISCLOSURE TO THE BOARD, RECUSAL FROM DISCUSSIONS AND/OR DECISIONS, AND RESIGNATION. IN ADDITION, THE ASSOCIATION'S STAFF WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM WITH THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION'S GOVERNING DOCUMENTS AND REQUIRED FILINGS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA GITT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CURRENT PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05036916262
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON BUILDING OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OREG
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOSTER & ASSOCIATES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09011 SW BEAVERTON HILLSDALE HWY STE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972252452
ReturnHeader/PreparerPersonGrp/PhoneNum05032972610
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ASIF I MUZAFFARR
ReturnHeader/ReturnTs02025-05-13T19:54:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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