Civic Intelligence

Oregon Building Officials Association

990 • Fiscal year 2015 • EIN 93-0949446

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 13, 2016

147 SE 102nd AvePortland, OR 97216

(503) 691-6262

Siviq Scores

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

Liabilities / Assets

81st percentile

0.21x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.17x

Higher debt load relative to revenue than 83% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

42nd percentile

-1.0%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

25%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$212,095

Down $2,060 (-1.0%) from 2014

Net Assets

Down

$167,774

Down $26,581 (-14%) from 2014

Liabilities

Up

$44,321

Up $24,521 (+124%) from 2014

Revenue

Up

$261,762

Up $51,864 (+25%) from 2014

Expenses

Up

$289,924

Up $72,902 (+34%) from 2014

Net Income

Down

-$28,162

Down $21,038 (-295%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$212,095
Liabilities$44,321
Net Assets$167,774

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$261,762
Expenses$289,924
Net Income-$28,162
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 13, 2016
Return Version
2014v6.0
Gross Receipts
$354,063
Mission and Program Overview

Mission

Education and advocacy for building officials in oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$179,384$166,790▼ $12,594
Cash and Non-Interest-Bearing Accounts$28,497$32,857▲ $4,360
Prepaid Expenses and Deferred Charges$2,804$7,823▲ $5,019
Accounts Receivable$3,470$4,625▲ $1,155
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$214,155$212,095▼ $2,060
Other Assets Total-$0-
Liabilities
Deferred Revenue$15,500$28,205▲ $12,705
Accounts Payable and Accrued Expenses$4,300$16,116▲ $11,816
Total Liabilities$19,800$44,321▲ $24,521
Net Assets / Fund Balance
Unrestricted Net Assets$194,355$167,774▼ $26,581
Total Net Assets Fund Balance$194,355$167,774▼ $26,581
Total Liabilities and Net Assets / Fund Balance$214,155$212,095▼ $2,060
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl Bell PEPresident
Terry WhitehillVice President
Mark WhitmillAt-large
Matt Rozzell CBOAt-large
Warren JacksonAt-large
Robert Rice CBO CBCOImmed Past Pres
Eric Schmidt SE CBOSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$257,959
Investment Income
$3,803
Other Revenue
$0
Change in Net Assets
$-28,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,924
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---$134,876
Fees for Services Management---$97,105
Fees for Services Lobbying---$36,004
Information Technology---$4,286
All Other Expenses---$1,848
Insurance---$1,275
Other Expenses---$925
Fees for Services Accounting---$900
Office Expenses---$240
Total Functional Expenses$0$0$0$289,924
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$45,023
Current Year Nondeductible Lobbying and Political Cost$36,004
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Two board members are divorced and share children.

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The management company, Update Management, Inc., provides general office and administrative services for the association, as directed by the governing body, including: an association office, communications, financial services, meeting and event planning, membership management, support to the Board of Directors and committees, and other management services as needed. No current or former directors, officers, trustees, key employees or highest compensated employees were compensated by the management company during the tax year.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

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, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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, Part VI, Line 11B: Form 990 Review Process

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 along with a summation of it, 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, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Oregon Building Officials Association
EIN
93-0949446
Address
147 SE 102ND AVE, PORTLAND, OR 97216

Signing Officer

Name
Eric Schmidt SE CBO
Title
Sec/treas
Signed
2016-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Bell PE
Formed
1974
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
75

Preparer

Firm
Foster & Associates CPA LLC
Address
9011 SW BEAVERTON-HILLSDALE HWY 1A, PORTLAND, OR 97225
Preparer
Tamela J Heerwagen
Phone
5032972610
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: provided training classes through cooperative co-sponsorship with other organizations

Raw XML Appendix378 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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IRS990/Form990PartVIISectionAGrp/PersonNm6MARK WHITMILL
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IRS990/ProgSrvcAccomActy2Grp/Desc0WORKED TO PROMULGATE, AMEND, ENFORCE AND EDUCATE IN PROPER APPLICATION OF BUILDING CODES. ACTIVE ROLE IN PROPOSING, ARGUING AMENDMENTS, HEARING PARTICIPATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0WORKED WITH STATE AGENCIES TO PROMOTE EDUCATIONAL TRAINING AND ADMINISTRATIVE RULES SUPPORTING BETTER COMPLIANCE.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03087
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0217022
IRS990/PYOtherRevenueAmt0-354
IRS990/PYProgramServiceRevenueAmt0207165
IRS990/PYRevenuesLessExpensesAmt0-7124
IRS990/PYTotalExpensesAmt0217022
IRS990/PYTotalRevenueAmt0209898
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28162
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt011097
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt033926
IRS990ScheduleC/DuesAssessmentsAmt034678
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt09019
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt036004
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt045023
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: PROVIDED TRAINING CLASSES THROUGH COOPERATIVE CO-SPONSORSHIP WITH OTHER ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Two board members are divorced and share children.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The management company, Update Management, Inc., provides general office and administrative services for the association, as directed by the governing body, including: an association office, communications, financial services, meeting and event planning, membership management, support to the Board of Directors and committees, and other management services as needed. No current or former directors, officers, trustees, key employees or highest compensated employees were compensated by the management company during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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/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 along with a summation of it, 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 GOVERNING DOCUMENTS AND REQUIRED FILINGS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214155
IRS990/TotalAssetsEOYAmt0212095
IRS990/TotalAssetsGrp/BOYAmt0214155
IRS990/TotalAssetsGrp/EOYAmt0212095
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0289924
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019800
IRS990/TotalLiabilitiesEOYAmt044321
IRS990/TotalLiabilitiesGrp/BOYAmt019800
IRS990/TotalLiabilitiesGrp/EOYAmt044321
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0194355
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167774
IRS990/TotalProgramServiceRevenueAmt0257959
IRS990/TotalRevenueGrp/ExclusionAmt03803
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0257959
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261762
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214155
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0212095
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0194355
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0167774
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0147 SE 102ND AVE
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097216
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.oregonbuildingofficials.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Eric Schmidt SE CBO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON BUILDING OFFICIALS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0930949446
ReturnHeader/Filer/USAddress/AddressLine1Txt0147 SE 102ND AVE
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097216
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOSTER & ASSOCIATES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09011 SW BEAVERTON-HILLSDALE HWY 1A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097225
ReturnHeader/PreparerPersonGrp/PhoneNum05032972610
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tamela J Heerwagen
ReturnHeader/ReturnTs02016-01-13T09:18:28-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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.$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