Civic Intelligence

Oregon Garden Foundation

990 • Fiscal year 2017 • EIN 93-1127001

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

Organization ProfileWWW.OREGONGARDEN.ORG

View Organization Page

PO Box 1341Silverton, OR 97381-1341

(503) 874-8100

Siviq Scores

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

Liabilities / Assets

98th percentile

1.98x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

11.11x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

8th percentile

-35%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

36th percentile

$5,238

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

51%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$3,917,014

Down $647,587 (-14%) from 2016

Net Assets

Down

-$3,847,571

Down $231,781 (-6.4%) from 2016

Liabilities

Down

$7,764,585

Down $415,806 (-5.1%) from 2016

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin8th percentile

Revenue

Up

$698,864

Up $236,025 (+51%) from 2016

Expenses

Up

$942,910

Up $217,885 (+30%) from 2016

Net Income

Up

-$244,046

Up $18,140 (+6.9%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$10M$5.0M$0-$5.0MAssets 2010: $6,831,508Liabilities 2010: $8,983,912Net Assets 2010: -$2,152,4042010Assets 2011: $5,887,749Liabilities 2011: $8,947,469Net Assets 2011: -$3,059,7202011Assets 2012: $5,708,137Liabilities 2012: $9,037,084Net Assets 2012: -$3,328,9472012Assets 2013: $5,357,891Liabilities 2013: $8,791,467Net Assets 2013: -$3,433,5762013Assets 2014: $5,208,078Liabilities 2014: $8,650,362Net Assets 2014: -$3,442,2842014Assets 2015: $5,032,414Liabilities 2015: $8,390,099Net Assets 2015: -$3,357,6852015Assets 2016: $4,564,601Liabilities 2016: $8,180,391Net Assets 2016: -$3,615,7902016Assets 2017: $3,917,014Liabilities 2017: $7,764,585Net Assets 2017: -$3,847,5712017Assets 2018: $3,624,765Liabilities 2018: $2,153,901Net Assets 2018: $1,470,8642018Assets 2019: $3,879,047Liabilities 2019: $2,056,867Net Assets 2019: $1,822,1802019Assets 2020: $3,573,971Liabilities 2020: $1,912,604Net Assets 2020: $1,661,3672020Assets 2021: $4,170,848Liabilities 2021: $1,930,765Net Assets 2021: $2,240,0832021Assets 2022: $3,838,375Liabilities 2022: $1,701,763Net Assets 2022: $2,136,6122022Assets 2023: $3,336,453Liabilities 2023: $1,627,680Net Assets 2023: $1,708,7732023Assets 2024: $2,962,659Liabilities 2024: $1,489,814Net Assets 2024: $1,472,8452024

Highlighted filing

2017

Assets$3,917,014
Liabilities$7,764,585
Net Assets-$3,847,571
Open 2017 Filing

Operations Trend

Revenue Growth87th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $335,148Expenses 2010: $1,022,118Net Income 2010: -$686,9702010Revenue 2011: $411,294Expenses 2011: $1,053,777Net Income 2011: -$642,4832011Revenue 2012: $314,995Expenses 2012: $589,881Net Income 2012: -$274,8862012Revenue 2013: $540,893Expenses 2013: $650,737Net Income 2013: -$109,8442013Revenue 2014: $562,145Expenses 2014: $609,634Net Income 2014: -$47,4892014Revenue 2015: $703,270Expenses 2015: $616,987Net Income 2015: $86,2832015Revenue 2016: $462,839Expenses 2016: $725,025Net Income 2016: -$262,1862016Revenue 2017: $698,864Expenses 2017: $942,910Net Income 2017: -$244,0462017Revenue 2018: $5,894,874Expenses 2018: $654,947Net Income 2018: $5,239,9272018Revenue 2019: $1,048,935Expenses 2019: $738,958Net Income 2019: $309,9772019Revenue 2020: $502,550Expenses 2020: $680,805Net Income 2020: -$178,2552020Revenue 2021: $1,560,999Expenses 2021: $1,014,533Net Income 2021: $546,4662021Revenue 2022: $1,390,996Expenses 2022: $1,494,467Net Income 2022: -$103,4712022Revenue 2023: $1,282,891Expenses 2023: $1,710,730Net Income 2023: -$427,8392023Revenue 2024: $1,435,047Expenses 2024: $1,670,975Net Income 2024: -$235,9282024

Highlighted filing

2017

Revenue$698,864
Expenses$942,910
Net Income-$244,046
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.3
Gross Receipts
$699,004
Mission and Program Overview

Mission

The mission of the oregon garden foundation is to advance the growth and sustainability of the oregon garden, through philanthropy and thoughtful oversight.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,891,993$3,574,097▼ $317,896
Investments Other Securities$88,838$177,958▲ $89,120
Savings and Temporary Cash Investments$232,625$105,004▼ $127,621
Cash and Non-Interest-Bearing Accounts$29,930$52,678▲ $22,748
Prepaid Expenses and Deferred Charges$7,261$1,354▼ $5,907
Total Assets$4,564,601$3,917,014▼ $647,587
Other Assets Total$313,954$5,923▼ $308,031
Liabilities
Other Liabilities$6,093,704$5,468,502▼ $625,202
Unsecured Notes Loans Payable$1,928,975$2,149,738▲ $220,763
Accounts Payable and Accrued Expenses$157,712$146,345▼ $11,367
Total Liabilities$8,180,391$7,764,585▼ $415,806
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$65,715-
Unrestricted Net Assets$-3,615,790$-3,913,286▼ $297,496
Total Net Assets Fund Balance$-3,615,790$-3,847,571▼ $231,781
Total Liabilities and Net Assets / Fund Balance$4,564,601$3,917,014▼ $647,587

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,561,767$8,256,020$11,817,787
Equipment$12,330$848,812$861,142

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$88,838$80,000▲ $14,035$4,099$177,958
2016$86,433$1,588▲ $5,594$4,034$88,838
2015$70,440$20,000▼ $314$3,049$86,433
2014$71,104-▲ $2,937$2,981$70,440
2013$66,139-▲ $8,454$2,905$71,104
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Allison PennellDevelopment DirectorFT$5,238$5,238

Board Members and Trustees

NameTitle
Mary McnattChair
Mark HunterDevelopment Director (through 7/2018)
Laurie CarterDirector
Randal ThomasDirector
Sam BrentanoDirector
Susan ThompsonTreasurer (through 05/2017)
Revenue and Support

Revenue Composition

Contributions and Grants
$556,421
Program Service Revenue
$0
Investment Income
$7,233
Other Revenue
$135,210
All Other Contributions
$163,742
Change in Net Assets
$-244,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$919,612
Total Fundraising Expense$46,791
Salaries, Compensation, and Employee Benefits$19,298
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$344,280--$344,280
Interest$236,991--$236,991
Fees for Services Management-$30,473$39,004$69,477
Occupancy$44,313--$44,313
Fees for Services Other$12,689$124-$12,813
Other Salaries and Wages$9,000$3,256-$12,256
Office Expenses-$10,544-$10,544
Fees for Services Accounting-$10,400-$10,400
Current Officers, Directors, Trustees, and Key Employees$1,572$524$3,143$5,239
Insurance$2,749$2,426-$5,175
Advertising--$4,321$4,321
Grants to Domestic Orgs$4,000--$4,000
Fees for Services Legal-$2,335-$2,335
Conferences and Meetings$1,938--$1,938
Payroll Taxes$1,090$390$323$1,803
Fees for Service Investment Mgmnt Fees-$816-$816
Other Expenses$3,242$336-$336
Total Functional Expenses$832,712$63,407$46,791$942,910
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Marion County Related Party Liabilities$5,468,502
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The oregon garden is operated by moonstone garden management, inc. The company handles all day to day operations for the organization, as well as participates in long term vision and planning.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is first reviewed by the board president. It is also reviewed and approved at a board meeting.”

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

“Each active board member reviews and signs a conflict of interest disclosure annually each year.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, policies and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Oregon Garden Foundation
EIN
93-1127001
Phone
5038748100
Address
PO BOX 1341, SILVERTON, OR 97381-1341

Signing Officer

Name
Mary Mcnatt
Title
Board Chair
Phone
5038748100
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Mcnatt
Formed
1993
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
6
Volunteers
417

Preparer

Firm
Grove Mueller & Swank Pc
Address
475 COTTAGE STREET NE SUITE 200, SALEM, OR 97301
Preparer
Jocene E Barton CPA
Phone
5035817788
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The intended use of the endowment is to help the sustainability of the oregon garden foundation. Interest received from the endowment is applied to the operating budget.”

Raw XML AppendixShowing 400 of 511 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/OtherSalariesAndWagesGrp/TotalAmt012256
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0323
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0390
IRS990/PayrollTaxesGrp/ProgramServicesAmt01090
IRS990/PayrollTaxesGrp/TotalAmt01803
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07261
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01354
IRS990/PrincipalOfficerNm0MARY MCNATT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE OREGON GARDEN NATURAL RESOURCES EDUCATION PROGRAM (OGNREP) PROVIDES 4TH-6TH GRADE STUDENTS AN OPPORTUNITY TO DISCOVER THE IMPORTANCE OF OREGON'S NATURAL RESOURCES AND LEARN ABOUT FORESTS, WETLANDS AND WILDLIFE IN OUR AREA.THE OREGON FOREST RESOURCES INSTITUTE AND OREGON GARDEN FOUNDATION HAVE PARTNERED TO BRING THIS EDUCATIONAL OPPORTUNITY TO OREGON SCHOOL CHILDREN. OUR GOAL IS TO HELP STUDENTS UNDERSTAND HOW NATURAL RESOURCES CONTRIBUTE TO OUR QUALITY OF LIFE BY UTILIZING OUR WETLAND HABITAT AND THE REDISCOVERY FOREST BOTH AMAZING, HANDS-ON PLACES FOR LEARNING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022616
IRS990/ProgSrvcAccomActy3Grp/Desc0GUEST & MEMBER SERVICES-DEDICATED TO PROVIDING AN ENJOYABLE EXPERIENCE FOR ALL VISITORS TO THE OREGON GARDEN.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt016654
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0451470
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06226
IRS990/PYOtherExpensesAmt0725025
IRS990/PYOtherRevenueAmt05143
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-262186
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0725025
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0462839
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-244046
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt090000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015644
IRS990/RoyaltiesRevenueGrp/ExclusionAmt029358
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt015644
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt045002
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0232625
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0105004
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0451516
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0435612
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0636535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0492367
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0357592
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02373622
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0141269
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05477
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt061156
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt064080
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0157841
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0429823
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0348
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt016093
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt018089
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt034530
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0141269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05477
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt061156
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt064080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0157841
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0429823
IRS990ScheduleA/InvestmentIncomeCYPct00.15100
IRS990ScheduleA/InvestmentIncomePYPct00.12910
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt04057
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt04731
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt08788
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.84590
IRS990ScheduleA/PublicSupportPY509Pct00.86750
IRS990ScheduleA/PublicSupportTotal509Amt02408152
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0451864
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0451705
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0654624
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0492367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0357592
IRS990ScheduleA/Total509Grp/TotalAmt02408152
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0593133
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0457182
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0715780
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0560504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0520164
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02846763
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt03561767
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08256020
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011817787
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0816
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt088838
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt080000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0177958
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt014035
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt04099
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0743
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt086433
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01588
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt088838
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05594
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt04034
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0644
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt070440
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt020000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt086433
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-314
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03049
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0620
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt071104
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt070440
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02937
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02981
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0584
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt066139
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt071104
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08454
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02905
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt012330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0848812
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0861142
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05468502
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MARION COUNTY RELATED PARTY LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENDED USE OF THE ENDOWMENT IS TO HELP THE SUSTAINABILITY OF THE OREGON GARDEN FOUNDATION. INTEREST RECEIVED FROM THE ENDOWMENT IS APPLIED TO THE OPERATING BUDGET.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03574097
IRS990ScheduleD/TotalLiabilityAmt05468502
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OREGON GARDEN IS OPERATED BY MOONSTONE GARDEN MANAGEMENT, INC. THE COMPANY HANDLES ALL DAY TO DAY OPERATIONS FOR THE ORGANIZATION, AS WELL AS PARTICIPATES IN LONG TERM VISION AND PLANNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS FIRST REVIEWED BY THE BOARD PRESIDENT. IT IS ALSO REVIEWED AND APPROVED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH ACTIVE BOARD MEMBER REVIEWS AND SIGNS A CONFLICT OF INTEREST DISCLOSURE ANNUALLY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MARION COUNTY OREGON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0936002307
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVERNMENT; RECEIVERSHIP WITH ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0451 DIVISION ST NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SALEM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097301
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,917,014
Liabilities
$7,764,585
Net assets
-$3,847,571
Revenue
$698,864
Expenses
$942,910
Net income
-$244,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.96$1.49$1.47$1.44$1.67$0.24
2023Detailed filing. Detailed filing data is available for this year.$3.34$1.63$1.71$1.28$1.71$0.43
2022Detailed filing. Detailed filing data is available for this year.$3.84$1.70$2.14$1.39$1.49$0.10
2021Detailed filing. Detailed filing data is available for this year.$4.17$1.93$2.24$1.56$1.01$0.55
2020Detailed filing. Detailed filing data is available for this year.$3.57$1.91$1.66$0.50$0.68$0.18
2019Detailed filing. Detailed filing data is available for this year.$3.88$2.06$1.82$1.05$0.74$0.31
2018Detailed filing. Detailed filing data is available for this year.$3.62$2.15$1.47$5.89$0.65$5.24
2017Detailed filing. Detailed filing data is available for this year.$3.92$7.76$3.85$0.70$0.94$0.24
2016Detailed filing. Detailed filing data is available for this year.$4.56$8.18$3.62$0.46$0.73$0.26
2015Detailed filing. Detailed filing data is available for this year.$5.03$8.39$3.36$0.70$0.62$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.21$8.65$3.44$0.56$0.61$0.05
2013Detailed filing. Detailed filing data is available for this year.$5.36$8.79$3.43$0.54$0.65$0.11
2012Summary only. Only limited summary data is available for this year.$5.71$9.04$3.33$0.31$0.59$0.27
2011Summary only. Only limited summary data is available for this year.$5.89$8.95$3.06$0.41$1.05$0.64
2010Summary only. Only limited summary data is available for this year.$6.83$8.98$2.15$0.34$1.02$0.69