Civic Intelligence

Oregon Building Officials Association

990 • Fiscal year 2020 • EIN 93-0949446

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 31, 2020

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

45th percentile

0.00x

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.00x

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

26th percentile

-14%

Higher net margin than 26% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

10th percentile

-33%

Faster asset growth than 10% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-33%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$196,598

Down $97,026 (-33%) from 2019

Net Assets

Down

$196,598

Down $56,331 (-22%) from 2019

Liabilities

Down

$0

Down $40,695 (-100%) from 2019

Revenue

Down

$289,753

Down $142,686 (-33%) from 2019

Expenses

Down

$331,616

Down $39,511 (-11%) from 2019

Net Income

Down

-$41,863

Down $103,175 (-168%) from 2019

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

2020

Assets$196,598
Liabilities$0
Net Assets$196,598

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

2020

Revenue$289,753
Expenses$331,616
Net Income-$41,863
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 31, 2020
Return Version
2019v5.0
Gross Receipts
$289,753
Mission and Program Overview

Mission

Education and advocacy for building officials in oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$164,178$160,389▼ $3,789
Cash and Non-Interest-Bearing Accounts$117,496$28,622▼ $88,874
Prepaid Expenses and Deferred Charges$6,915$6,987▲ $72
Accounts Receivable$5,035$600▼ $4,435
Total Assets$293,624$196,598▼ $97,026
Liabilities
Deferred Revenue$39,280--
Accounts Payable and Accrued Expenses$1,415--
Total Liabilities$40,695$0▼ $40,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,929$196,598▼ $56,331
Total Net Assets Fund Balance$252,929$196,598▼ $56,331
Total Liabilities and Net Assets / Fund Balance$293,624$196,598▼ $97,026
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ted Zuk CboPresident
Sean Blaire Pe SePresident El
Mark StevensonDirector
Melissa GittDirector
Scott Linfesty CboDirector
Matthew Rozzell CboPast Preside
Amy WilliamsSec/treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Update Management INCManagement Serv147 SE 102ND AVENUE, Portland, OR 97216$118,608
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$278,911
Investment Income
$10,842
Other Revenue
$0
Change in Net Assets
$-41,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,616
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---$142,199
Fees for Services Management---$118,608
Fees for Services Lobbying---$40,804
Information Technology---$4,236
Office Expenses---$3,267
All Other Expenses---$1,507
Insurance---$1,503
Fees for Services Accounting---$1,050
Other Expenses---$660
Total Functional Expenses$0$0$0$331,616
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
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

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, 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 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, 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
147 SE 102ND AVE, PORTLAND, OR 97216

Signing Officer

Name
Amy Williams
Title
Sec/treas
Phone
5036916262
Signed
2020-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ted Zuk 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 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 Appendix315 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/TitleTxt0PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/ProgSrvcAccomActy3Grp/Desc0WORKED WITH STATE AGENCIES TO PROMOTE EDUCATIONAL TRAINING AND ADMINISTRATIVE RULES SUPPORTING BETTER COMPLIANCE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED 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/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 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, 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 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0293624
IRS990/TotalAssetsEOYAmt0196598
IRS990/TotalAssetsGrp/BOYAmt0293624
IRS990/TotalAssetsGrp/EOYAmt0196598
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331616
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040695
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt040695
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0252929
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0196598
IRS990/TotalProgramServiceRevenueAmt0278911
IRS990/TotalRevenueGrp/ExclusionAmt010842
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278911
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0289753
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0293624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0196598
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum05036916262
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON BUILDING OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
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/PreparerFirmEIN0461881127
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/PreparationDt02020-12-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ASIF I MUZAFFARR
ReturnHeader/ReturnTs02021-02-22T14:03:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)6 • <$500k nonprofits