Civic Intelligence

Oregon College of Art and Craft

990 • Fiscal year 2015 • EIN 93-0961591

Jul 01, 2014 to Jun 30, 2015 • Filed on May 10, 2016

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

(503) 297-5544

Siviq Scores

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

Liabilities / Assets

55th percentile

0.14x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

3.19x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

1st percentile

-388%

Higher net margin than 1% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

32%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$2,802,220

Down $682,660 (-20%) from 2014

Net Assets

Down

$2,402,815

Down $671,828 (-22%) from 2014

Liabilities

Down

$399,405

Down $10,832 (-2.6%) from 2014

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin1st percentile

Revenue

Up

$125,332

Up $30,077 (+32%) from 2014

Expenses

Down

$611,609

Down $100,417 (-14%) from 2014

Net Income

Up

-$486,277

Up $130,494 (+21%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2015

Assets$2,802,220
Liabilities$399,405
Net Assets$2,402,815
Open 2015 Filing

Operations Trend

Revenue Growth83rd 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

2015

Revenue$125,332
Expenses$611,609
Net Income-$486,277
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$125,332
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$2,085,088$1,613,090▼ $471,998
Land, Buildings, and Equipment, Net$972,351$957,672▼ $14,679
Savings and Temporary Cash Investments$301,742$111,900▼ $189,842
Prepaid Expenses and Deferred Charges$6,237$5,241▼ $996
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$3,484,880$2,802,220▼ $682,660
Other Assets Total$119,262$114,117▼ $5,145
Liabilities
Mortgage Notes Payable Secured by Investment Property$409,506$399,405▼ $10,101
Accounts Payable and Accrued Expenses$731--
Total Liabilities$410,237$399,405▼ $10,832
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,226,746$1,226,746→ $0
Unrestricted Net Assets$1,555,899$1,022,350▼ $533,549
Temporarily Rstr Net Assets$291,998$153,719▼ $138,279
Total Net Assets Fund Balance$3,074,643$2,402,815▼ $671,828
Total Liabilities and Net Assets / Fund Balance$3,484,880$2,802,220▼ $682,660

Asset Categories

AssetBook ValueDepreciationBasis
Land$541,966-$541,966
Buildings$415,706$98,055$513,761

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$3,074,643-▼ $114,499$557,329$2,402,815
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
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Micheal LammersChief Financial OfficerFT$97,094$97,094

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$96,387
Other Revenue
$28,945
Change in Net Assets
$-486,277

Audited Revenue Reconciliation

Revenue per Audited Statements
$120,459
Revenue Not Reported on Financial Statements
$4,873
Revenue Not Reported on Form 990
$-185,550
Other Revenue Adjustments
$4,873
Total Revenue per Audited Statements
$-65,091
Total Revenue per Form 990
$125,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$557,329
Other Expenses$54,280
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$557,329--$557,329
Fees for Services Management-$18,435-$18,435
Interest-$18,114-$18,114
Depreciation Depletion-$14,679-$14,679
Insurance-$2,014-$2,014
Other Expenses-$1,038-$1,038
Total Functional Expenses$557,329$54,280$0$611,609

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$611,610
Expenses Not Reported on Financial Statements$575,443
Other Expense Adjustments$575,443
Expenses per Audited Statements$36,167
Total Expenses per Audited Statements$36,167
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oregon College of Art & CraftPortland, OR501 (c)(3)FUND OREGON COLLEGE OF ARTS AND CRAFT'S PROGRAM SERVICES.$557,329
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

Filer Name
Oregon College of Art and Craft Foundation
EIN
93-0961591
Phone
5032975544
Address
8245 SW BARNES ROAD, PORTLAND, OR 97225-6349

Signing Officer

Name
Michael Lammers
Title
CFO
Phone
5032975544
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lammers
Formed
1987
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
11

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
4900 MEADOWS ROAD STE 200, LAKE OSWEGO, OR 97035-3295
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 4,873.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Interfund transfers of grants 557,329. Interest 18,114.”

Raw XML AppendixShowing 400 of 518 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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IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0930391547
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0557329
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0OREGON COLLEGE OF ART AND CRAFT
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0557329
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.42550
IRS990ScheduleD/BuildingsGrp/BookValueAmt0415706
IRS990ScheduleD/BuildingsGrp/DepreciationAmt098055
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0513761
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03074643
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02402815
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-114499
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0557329
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03448360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03074643
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0281393
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0655110
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt055931
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03703439
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0854
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03448360
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0399600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0599602
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt037256
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04421265
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03703439
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-118276
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0562344
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt033168
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04247486
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt052957
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04421265
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0712401
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0558411
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0575443
IRS990ScheduleD/ExpensesSubtotalAmt036167
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0541966
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0541966
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-185550
IRS990ScheduleD/OtherExpensesNotIncludedAmt0575443
IRS990ScheduleD/OtherRevenuesNotIncludedAmt04873
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.51050
IRS990ScheduleD/RevenueNotReportedAmt0-185550
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04873
IRS990ScheduleD/RevenueSubtotalAmt0120459
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 4,873.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INTERFUND TRANSFERS OF GRANTS 557,329. INTEREST 18,114.
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/TermEndowmentBalanceEOYPct00.06400
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0957672
IRS990ScheduleD/TotalExpensesPerForm990Amt0611610
IRS990ScheduleD/TotalRevenuePerForm990Amt0125332
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-65091
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt036167
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0557329
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUND OREGON COLLEGE OF ARTS AND CRAFT'S PROGRAM SERVICES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OREGON COLLEGE OF ART & CRAFT
IRS990ScheduleI/RecipientTable/RecipientEIN0930391547
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt08245 SW BARNES ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0972256349
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS THE AMOUNTS CONTRIBUTED TO OCAC.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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/CompensationBasedOnRltdOrgsAmt0165156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06613
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DENISE MULLEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0171769
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
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0OCAC FOUNDATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1OCAC FOUNDATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0OCAC 1240 84TH HOUSE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1OCAC 8835 SW BARNES ROAD HOUSE
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0230239
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt1427433
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1OR
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PROPERTY HOLDING CO

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,802,220
Liabilities
$399,405
Net assets
$2,402,815
Revenue
$125,332
Expenses
$611,609
Net income
-$486,277
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