Civic Intelligence

Oregon College of Art and Craft

990 • Fiscal year 2014 • EIN 93-0961591

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

Organization ProfileWWW.OCAC.EDU
8245 SW Barnes RoadLake Oswego, OR 97225-6349

(503) 297-5544

Siviq Scores

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

Liabilities / Assets

51st percentile

0.12x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

94th percentile

4.31x

Higher debt load relative to revenue than 94% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

1st percentile

-647%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

88th percentile

$181,337

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 190.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

12th percentile

-9.9%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-9.1%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$3,484,880

Down $383,323 (-9.9%) from 2013

Net Assets

Down

$3,074,643

Down $373,717 (-11%) from 2013

Liabilities

Down

$410,237

Down $9,606 (-2.3%) from 2013

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin1st percentile

Revenue

Down

$95,255

Down $9,498 (-9.1%) from 2013

Expenses

Up

$712,026

Up $56,493 (+8.6%) from 2013

Net Income

Down

-$616,771

Down $65,991 (-12%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,250,003Liabilities 2010: $2,517Net Assets 2010: $4,247,4862010Assets 2011: $4,421,440Liabilities 2011: $175Net Assets 2011: $4,421,2652011Assets 2012: $4,131,791Liabilities 2012: $428,352Net Assets 2012: $3,703,4392012Assets 2013: $3,868,203Liabilities 2013: $419,843Net Assets 2013: $3,448,3602013Assets 2014: $3,484,880Liabilities 2014: $410,237Net Assets 2014: $3,074,6432014Assets 2015: $2,802,220Liabilities 2015: $399,405Net Assets 2015: $2,402,8152015Assets 2016: $2,319,575Liabilities 2016: $388,875Net Assets 2016: $1,930,7002016Assets 2017: $2,144,193Liabilities 2017: $377,749Net Assets 2017: $1,766,4442017Assets 2018: $1,633,778Liabilities 2018: $374,570Net Assets 2018: $1,259,2082018Assets 2019: $703,923Liabilities 2019: $106,230Net Assets 2019: $597,6932019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2014

Assets$3,484,880
Liabilities$410,237
Net Assets$3,074,643
Open 2014 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.0M$500K$0-$500K-$1.0MExpenses 2010: $597,8972010Revenue 2011: $99,884Expenses 2011: $533,664Net Income 2011: -$433,7802011Revenue 2012: $97,436Expenses 2012: $599,729Net Income 2012: -$502,2932012Revenue 2013: $104,753Expenses 2013: $655,533Net Income 2013: -$550,7802013Revenue 2014: $95,255Expenses 2014: $712,026Net Income 2014: -$616,7712014Revenue 2015: $125,332Expenses 2015: $611,609Net Income 2015: -$486,2772015Revenue 2016: $256,630Expenses 2016: $605,100Net Income 2016: -$348,4702016Revenue 2017: $75,860Expenses 2017: $304,951Net Income 2017: -$229,0912017Revenue 2018: $75,590Expenses 2018: $601,733Net Income 2018: -$526,1432018Revenue 2019: $179,380Expenses 2019: $787,943Net Income 2019: -$608,5632019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2014

Revenue$95,255
Expenses$712,026
Net Income-$616,771
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$95,255
Mission and Program Overview

Mission

To support the oregon college of art and craft as the sole beneficiary of the foundation's activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,720,969$2,085,088▲ $364,119
Land, Buildings, and Equipment, Net$987,030$972,351▼ $14,679
Savings and Temporary Cash Investments$1,050,703$301,742▼ $748,961
Prepaid Expenses and Deferred Charges$7,432$6,237▼ $1,195
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$3,868,203$3,484,880▼ $383,323
Other Assets Total$101,869$119,262▲ $17,393
Liabilities
Mortgage Notes Payable Secured by Investment Property$419,148$409,506▼ $9,642
Accounts Payable and Accrued Expenses$695$731▲ $36
Total Liabilities$419,843$410,237▼ $9,606
Net Assets / Fund Balance
Unrestricted Net Assets$2,028,923$1,555,899▼ $473,024
Permanently Rstr Net Assets$1,226,746$1,226,746→ $0
Temporarily Rstr Net Assets$192,691$291,998▲ $99,307
Total Net Assets Fund Balance$3,448,360$3,074,643▼ $373,717
Total Liabilities and Net Assets / Fund Balance$3,868,203$3,484,880▼ $383,323

Asset Categories

AssetBook ValueDepreciationBasis
Land$541,966-$541,966
Buildings$430,385$83,376$513,761

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$3,448,360-▲ $281,393$655,110$3,074,643
2013$3,703,439$854▲ $399,600$599,602$3,448,360
2012$4,421,265$50▼ $118,276$562,344$3,703,439
2011$4,247,486$52,957▲ $712,401$558,411$4,421,265
2010$4,389,818-▲ $495,282$604,208$4,247,486
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Micheal LammersChief Financial OfficerFT$29,018$29,018

Board Members and Trustees

NameTitle
Paul KoehlerChair
Denise MullenPresident
Albert Passadore JrVice Chair
Brad LawlissTrustee
Greg HogensenTrustee
Harold GoldsteinTrustee
John BentleyTrustee
Nancy Bishop-dietrichTrustee
RANDY O'CONNORTrustee
Stephanie KellyTrustee
Richard PriceSecretary
Leigh Stephenson-kuhnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$66,310
Other Revenue
$28,945
Change in Net Assets
$-616,771

Audited Revenue Reconciliation

Revenue per Audited Statements
$90,487
Revenue Not Reported on Financial Statements
$4,768
Revenue Not Reported on Form 990
$243,054
Other Revenue Adjustments
$4,768
Total Revenue per Audited Statements
$333,541
Total Revenue per Form 990
$95,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$655,110
Other Expenses$56,916
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$655,110--$655,110
Fees for Services Management-$20,162-$20,162
Interest-$19,339-$19,339
Depreciation Depletion-$14,679-$14,679
Insurance-$1,548-$1,548
Other Expenses-$1,188-$1,188
Total Functional Expenses$655,110$56,916$0$712,026

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$712,026
Expenses Not Reported on Financial Statements$674,449
Other Expense Adjustments$674,449
Expenses per Audited Statements$37,577
Total Expenses per Audited Statements$37,577
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
93-0391547-501 (c)(3)FUND OREGON COLLEGE OF ARTS AND CRAFT'S PROGRAM SERVICES.$655,110
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
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The form is reviewed by members of the board of directors. A copy of the form is placed in an online directory and made available to all directors prior to filing.”

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

“Trustees are required to annually complete a questionnaire regarding potential conflicts of interest. Trustees are also required to disclose potential conflicts at any time matters come before the board that might cause a conflict and to recuse themselves from voting.”

Form 990, Part VI, Section B, Line 15

“The organization does not have any employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available upon request.”

FORM 990, PART VII:

“The organization does not have employees. The executive director and the cfo are paid by a related party, the supported organization oregon college of art and craft.”

Filing and Contact Details

Filer

EIN
93-0961591
Phone
5032975544

Signing Officer

Name
Michael Lammers
Title
CFO
Phone
5032975544
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lammers
Formed
1987
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Preparer
Shane M Graves
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year.”

Financial Statement Notes

PART V, LINE 4:

“The funds are used to fund the purpose of the organization.”

PART X, LINE 2:

“Management does not believe the foundation has any uncertain tax positions.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Net assets released from restrictions 4,768.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Interfund transfers of grants 655,110. Interest 19,339.”

Raw XML AppendixShowing 400 of 510 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/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0854
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0599602
IRS990/PYInvestmentIncomeAmt074934
IRS990/PYOtherExpensesAmt055931
IRS990/PYOtherRevenueAmt028965
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-550780
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0655533
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0104753
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-616771
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt028945
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01050703
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0301742
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0930391547
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc02
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0655110
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10OREGON COLLEGE OF ART AND CRAFT
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0655110
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.50600
IRS990ScheduleD/BuildingsGrp/BookValueAmt0430385
IRS990ScheduleD/BuildingsGrp/DepreciationAmt083376
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0513761
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03448360
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03074643
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0281393
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0655110
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt055931
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03703439
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0854
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03448360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0399600
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0599602
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt037256
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04421265
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03703439
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-118276
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0562344
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt033168
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04247486
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt052957
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04421265
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0712401
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0558411
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt033406
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04389818
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04247486
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0495282
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0604208
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0674449
IRS990ScheduleD/ExpensesSubtotalAmt037577
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0541966
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0541966
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0243054
IRS990ScheduleD/OtherExpensesNotIncludedAmt0674449
IRS990ScheduleD/OtherRevenuesNotIncludedAmt04768
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.39900
IRS990ScheduleD/RevenueNotReportedAmt0243054
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04768
IRS990ScheduleD/RevenueSubtotalAmt090487
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUNDS ARE USED TO FUND THE PURPOSE OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT DOES NOT BELIEVE THE FOUNDATION HAS ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2NET ASSETS RELEASED FROM RESTRICTIONS 4,768.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INTERFUND TRANSFERS OF GRANTS 655,110. INTEREST 19,339.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.09500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0972351
IRS990ScheduleD/TotalExpensesPerForm990Amt0712026
IRS990ScheduleD/TotalRevenuePerForm990Amt095255
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0333541
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt037577
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0655110
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUND OREGON COLLEGE OF ARTS AND CRAFT'S PROGRAM SERVICES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10OREGON COLLEGE OF ART & CRAFT
IRS990ScheduleI/RecipientTable/RecipientEIN0930391547
IRS990ScheduleI/RecipientTable/USAddress/AddressLine108245 SW BARNES ROAD
IRS990ScheduleI/RecipientTable/USAddress/City0PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/State0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode0972256349
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS THE AMOUNTS CONTRIBUTED TO OCAC.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0175109
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06228
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DENISE MULLEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0181337
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM IS REVIEWED BY MEMBERS OF THE BOARD OF DIRECTORS. A COPY OF THE FORM IS PLACED IN AN ONLINE DIRECTORY AND MADE AVAILABLE TO ALL DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ARE REQUIRED TO ANNUALLY COMPLETE A QUESTIONNAIRE REGARDING POTENTIAL CONFLICTS OF INTEREST. TRUSTEES ARE ALSO REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AT ANY TIME MATTERS COME BEFORE THE BOARD THAT MIGHT CAUSE A CONFLICT AND TO RECUSE THEMSELVES FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT HAVE EMPLOYEES. THE EXECUTIVE DIRECTOR AND THE CFO ARE PAID BY A RELATED PARTY, THE SUPPORTED ORGANIZATION OREGON COLLEGE OF ART AND CRAFT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,484,880
Liabilities
$410,237
Net assets
$3,074,643
Revenue
$95,255
Expenses
$712,026
Net income
-$616,771
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.11$0.60$0.18$0.79$0.61
2018Summary only. Only limited summary data is available for this year.$1.63$0.37$1.26$0.08$0.60$0.53
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.38$1.77$0.08$0.30$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.39$1.93$0.26$0.61$0.35
2015Detailed filing. Detailed filing data is available for this year.$2.80$0.40$2.40$0.13$0.61$0.49
2014Detailed filing. Detailed filing data is available for this year.$3.48$0.41$3.07$0.10$0.71$0.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.42$3.45$0.10$0.66$0.55
2012Summary only. Only limited summary data is available for this year.$4.13$0.43$3.70$0.10$0.60$0.50
2011Summary only. Only limited summary data is available for this year.$4.42$0.00$4.42$0.10$0.53$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.00$4.25$0.60