Civic Intelligence

Oregon Building Officials Association

990 • Fiscal year 2017 • EIN 93-0949446

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 16, 2017

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

82nd percentile

0.22x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.14x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

37th percentile

-2.1%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

0.8%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$216,068

Up $20,577 (+11%) from 2016

Net Assets

Up

$167,887

Up $10,254 (+6.5%) from 2016

Liabilities

Up

$48,181

Up $10,323 (+27%) from 2016

Revenue

Up

$348,484

Up $2,828 (+0.8%) from 2016

Expenses

Up

$355,722

Up $15,615 (+4.6%) from 2016

Net Income

Down

-$7,238

Down $12,787 (-230%) from 2016

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

2017

Assets$216,068
Liabilities$48,181
Net Assets$167,887

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

2017

Revenue$348,484
Expenses$355,722
Net Income-$7,238
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 16, 2017
Return Version
2016v3.0
Gross Receipts
$348,484
Mission and Program Overview

Mission

Education and advocacy for building officials in oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$119,872$142,042▲ $22,170
Savings and Temporary Cash Investments$68,902$51,804▼ $17,098
Prepaid Expenses and Deferred Charges$1,257$17,407▲ $16,150
Accounts Receivable$5,460$4,815▼ $645
Cash and Non-Interest-Bearing Accounts-$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$195,491$216,068▲ $20,577
Other Assets Total-$0-
Liabilities
Deferred Revenue$28,615$36,075▲ $7,460
Accounts Payable and Accrued Expenses$9,243$12,106▲ $2,863
Total Liabilities$37,858$48,181▲ $10,323
Net Assets / Fund Balance
Unrestricted Net Assets$157,633$167,887▲ $10,254
Total Net Assets Fund Balance$157,633$167,887▲ $10,254
Total Liabilities and Net Assets / Fund Balance$195,491$216,068▲ $20,577
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric Schmidt SE CBOpresident
Jim MuirDirector
Ted ZukDirector
Warren JacksonDirector
Terry WhitehillImmed Past Pres
Matthew Rozzell CBOPres Elect
Joseph McClaySec/Treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Update Management INCManagement Services147 SE 102ND AVENUE, Portland, OR 97216$104,458
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$343,297
Investment Income
$5,187
Other Revenue
$0
Change in Net Assets
$-7,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,722
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---$194,545
Fees for Services Management---$104,458
Fees for Services Lobbying---$36,024
Information Technology---$4,722
Insurance---$1,868
All Other Expenses---$1,594
Fees for Services Accounting---$930
Other Expenses---$740
Office Expenses---$494
Total Functional Expenses$0$0$0$355,722
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$70,978
Current Year Nondeductible Lobbying and Political Cost$36,175
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 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
Phone
5036916262
Address
147 SE 102ND AVE, PORTLAND, OR 97216

Signing Officer

Name
Joseph McClay
Title
Sec/Treas
Signed
2017-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Schmidt SE CBO
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 Appendix383 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21850
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/PYInvestmentIncomeAmt06667
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0340107
IRS990/PYOtherRevenueAmt082
IRS990/PYProgramServiceRevenueAmt0338907
IRS990/PYRevenuesLessExpensesAmt05549
IRS990/PYTotalExpensesAmt0340107
IRS990/PYTotalRevenueAmt0345656
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7238
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt068902
IRS990/SavingsAndTempCashInvstGrp/EOYAmt051804
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt036162
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt034816
IRS990ScheduleC/DuesAssessmentsAmt036162
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt034803
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt036175
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt070978
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: PROVIDED TRAINING CLASSES THROUGH COOPERATIVE CO-SPONSORSHIP WITH OTHER ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/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/ExplanationTxt3Association 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/ExplanationTxt4Prior 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/ExplanationTxt5THE 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 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 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/TotalAssetsBOYAmt0195491
IRS990/TotalAssetsEOYAmt0216068
IRS990/TotalAssetsGrp/BOYAmt0195491
IRS990/TotalAssetsGrp/EOYAmt0216068
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0355722
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037858
IRS990/TotalLiabilitiesEOYAmt048181
IRS990/TotalLiabilitiesGrp/BOYAmt037858
IRS990/TotalLiabilitiesGrp/EOYAmt048181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0157633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167887
IRS990/TotalProgramServiceRevenueAmt0343297
IRS990/TotalRevenueGrp/ExclusionAmt05187
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0343297
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0348484
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0195491
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0216068
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0157633
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0167887
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph McClay
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Sec/Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON BUILDING OFFICIALS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0930949446
ReturnHeader/Filer/PhoneNum05036916262
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/ReturnTs02017-11-16T12:07:41-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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