Civic Intelligence

Oregon Head Start Association

990 • Fiscal year 2016 • EIN 93-1158780

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 28, 2017

9140 SW Pioneer CT Ste EWilsonville, OR 97070

(503) 580-4722

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

62nd percentile

9.1%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

95th percentile

$61,498

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

61st percentile

8.4%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.4%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$487,029

Up $37,550 (+8.4%) from 2015

Net Assets

Up

$484,719

Up $37,422 (+8.4%) from 2015

Liabilities

Up

$2,310

Up $128 (+5.9%) from 2015

Revenue

Up

$390,192

Up $23,433 (+6.4%) from 2015

Expenses

Up

$354,524

Up $52,630 (+17%) from 2015

Net Income

Down

$35,668

Down $29,197 (-45%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $231,071Liabilities 2010: $0Net Assets 2010: $231,0712010Assets 2011: $250,921Liabilities 2011: $0Net Assets 2011: $250,9212011Assets 2012: $285,575Liabilities 2012: $0Net Assets 2012: $285,5752012Assets 2013: $319,053Liabilities 2013: $0Net Assets 2013: $319,0532013Assets 2014: $385,289Liabilities 2014: $2,304Net Assets 2014: $382,9852014Assets 2015: $449,479Liabilities 2015: $2,182Net Assets 2015: $447,2972015Assets 2016: $487,029Liabilities 2016: $2,310Net Assets 2016: $484,7192016Assets 2017: $548,997Liabilities 2017: $2,295Net Assets 2017: $546,7022017Assets 2018: $589,886Liabilities 2018: $4,468Net Assets 2018: $585,4182018Assets 2019: $639,977Liabilities 2019: $5,135Net Assets 2019: $634,8422019Assets 2020: $728,246Liabilities 2020: $2,841Net Assets 2020: $725,4052020Assets 2021: $763,845Liabilities 2021: $2,884Net Assets 2021: $760,9612021Assets 2022: $788,829Liabilities 2022: $5,421Net Assets 2022: $783,4082022Assets 2023: $827,872Liabilities 2023: $5,698Net Assets 2023: $822,1742023Assets 2024: $783,284Liabilities 2024: $4,183Net Assets 2024: $779,1012024

Highlighted filing

2016

Assets$487,029
Liabilities$2,310
Net Assets$484,719

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $286,2632010Expenses 2011: $304,8242011Expenses 2012: $339,5922012Revenue 2013: $389,298Expenses 2013: $360,205Net Income 2013: $29,0932013Revenue 2014: $351,211Expenses 2014: $287,279Net Income 2014: $63,9322014Revenue 2015: $366,759Expenses 2015: $301,894Net Income 2015: $64,8652015Revenue 2016: $390,192Expenses 2016: $354,524Net Income 2016: $35,6682016Revenue 2017: $379,496Expenses 2017: $322,783Net Income 2017: $56,7132017Revenue 2018: $411,490Expenses 2018: $370,850Net Income 2018: $40,6402018Revenue 2019: $400,216Expenses 2019: $357,785Net Income 2019: $42,4312019Revenue 2020: $362,145Expenses 2020: $275,942Net Income 2020: $86,2032020Revenue 2021: $325,859Expenses 2021: $298,022Net Income 2021: $27,8372021Revenue 2022: $369,320Expenses 2022: $341,326Net Income 2022: $27,9942022Revenue 2023: $493,843Expenses 2023: $459,491Net Income 2023: $34,3522023Revenue 2024: $392,740Expenses 2024: $441,045Net Income 2024: -$48,3052024

Highlighted filing

2016

Revenue$390,192
Expenses$354,524
Net Income$35,668
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 28, 2017
Return Version
2016v3.0
Gross Receipts
$396,697
Mission and Program Overview

Mission

To be a dynamic organization with diverse membership with strong leadership in early childhood education.

To be a dynamic organization with diverse membership with strong leadership in early childhood issues and to be active educators and communicators about early childhood education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$334,595$366,344▲ $31,749
Savings and Temporary Cash Investments$74,059$112,554▲ $38,495
Accounts Receivable-$5,931-
Land, Buildings, and Equipment, Net$2,964$2,200▼ $764
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$449,479$487,029▲ $37,550
Other Assets Total$37,861$0▼ $37,861
Liabilities
Accounts Payable and Accrued Expenses$2,182$2,310▲ $128
Total Liabilities$2,182$2,310▲ $128
Net Assets / Fund Balance
Unrestricted Net Assets$447,297$484,719▲ $37,422
Total Net Assets Fund Balance$447,297$484,719▲ $37,422
Total Liabilities and Net Assets / Fund Balance$449,479$487,029▲ $37,550

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,200$1,622$3,822

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$37,861-▲ $2,409$1,778$38,171
2015$25,619$14,230▼ $692$1,109$37,861
2014$25,862-▲ $994-$25,619
2013$24,061-▲ $2,985-$25,862
2012$22,764-▲ $2,441-$24,061
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tristin MockExecutive DirectorFT$61,498$61,498

Board Members and Trustees

NameTitle
Donna SchnitkerPresident
Annie SotoVice President
Sabena VaughanVice President
Maureen ShortRxhsa Director
Natalie RodriguezFriend at Large
Aaron VelaParent at Large
Veronica MartinezParent at Large
Zach SandersParent at Large
DESIRE' HESSLEBERGRxhsa Parent Rp
Ken LydayRXHSA Staff Rep
Tara GrayRxhsa Staff Rep
Dasia CollinsSecretary
Jenny WalkerSecretary
Myrna GregoryStaff at Large
Shauna HaleyStaff at Large
Yelena AvakyanStaff at Large
Nancy PerinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,703
Program Service Revenue
$355,094
Investment Income
$4,395
Other Revenue
$0
All Other Contributions
$30,703
Change in Net Assets
$35,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,105
Salaries, Compensation, and Employee Benefits$90,285
Grants and Similar Amounts Paid$38,134
Total Fundraising Expense$6,281
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$117,702$249-$117,951
Current Officers, Directors, Trustees, and Key Employees$52,273$6,150$3,075$61,498
Fees for Services Lobbying$49,200--$49,200
Grants to Domestic Orgs$30,134--$30,134
Fees for Services Other$13,509$2,437$935$16,881
Other Salaries and Wages$6,862$7,625$762$15,249
Grants to Domestic Individuals$8,000--$8,000
Office Expenses$5,380$2,266$242$7,888
Travel$6,509$766$383$7,658
Payroll Taxes$5,522$1,286$358$7,166
Other Employee Benefits$5,416$637$319$6,372
Insurance$1,379$1,001$81$2,461
Occupancy$1,502$177$88$1,767
Fees for Services Accounting-$1,450-$1,450
Other Expenses$1,200$10,454-$1,200
Depreciation Depletion$589$137$38$764
All Other Expenses-$707-$707
Total Functional Expenses$312,901$35,342$6,281$354,524
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kidco Head StartLebanon, OR-Age Appropriate Outdoor Play Area$11,124
Neighborhood House IncPortland, OR-Kitchen Upgrade$6,930
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$49,525
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

THE FOLLOWING OREGON BASED FEDERAL AND/OR STATE FUNDED HEAD START AND EARLY HEAD START PROGRAMS ARE ELIGIBLE FOR MEMBERSHIP IN OHSA:a)HEAD START PRE-KINDERGARTEN PROGRAMSb)EARLY HEAD START PROGRAMSc)MIGRANT AND SEASONAL HEAD START PROGRAMSd)TRIBAL HEAD START PROGRAMSSTATE FRIENDS THAT ARE NOT AFFILIATED WITH A SPECIFIC DUES PAYING LOCAL HEAD START PROGRAM ARE ELIGIBLE FOR MEMBERSHIP IN OHSA. STATE FRIENDS OFFER PROFESSIONAL EXPERTISE, RESOURCES, KNOWLEDGE, AND EXPERIENCE THAT SUPPORT THE PURPOSE AND WORK OF OHSA. STATE FRIENDS ARE NOMINATED BY HEAD START DIRECTORS AND ARE ELECTED BY THE FULL OHSA BODY FOR THE PURPOSE OF SERVING AS STATE FRIEND MEMBERS. MEMBERSHIP IS CONTINGENT UPON PAYMENT OF THE ANNUALLY ASSESSED DUES.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

At the november annual membership meeting, the members elect the officers of the association and the executive board members. Each member program in good standing and present at the association meeting shall have voting priviledges regonized as follows: program members will be entitled to one (1) director vote, two (2) staff votes, two (2) parent votes and one (1) friend vote. State friends will have one (1) vote per person with a maximum of six (6) votes for the state friend group.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

State friend dues will be assessed as recommended by the finance committee to the executive board with final approval by the membership.the bylaws are reviewed annually and may be amended by an affirmation vote of at least two-thirds of the voting members.

Form 990, Part VI, Line 11B: Form 990 Review Process

The financial documents used as source material for the form 990 are reviewed by the board. The executive director reviews the form 990 be it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Interests that could give rise to conflict are disclosed upon election. While discussing votes that potentially could have a conflict of interest, members are reminded of the policy and asked to excuse themselves if a perceived conflict could exist.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive director's salary review is performed by the hiring committee, on behalf of the full board. The salary review process includes a comparison to the compensation levels of other executive director's salaries of similar organizations.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The association makes its governing documents, conflict of interest policy and form 990 available to the public upon request. The association's governing documents are made available at the association's annual meeting. The association's financial statements are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Oregon Head Start Association
EIN
93-1158780
Phone
5035804722
Address
9140 SW PIONEER CT STE E, WILSONVILLE, OR 97070

Signing Officer

Name
Tristin Mock
Title
Executive Director
Signed
2017-07-28
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
25

Preparer

Firm
Michelle a Pecora CPA Pc
Address
537 HIGH STREET SE, SALEM, OR 97301-3618
Preparer
Michelle A Pecora
Phone
5037791902
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Four $2,000 scholarships are awarded annually.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Endowment funds to be used at the discretion of the board of directors.

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IRS990/Form990PartVIISectionAGrp/PersonNm12SHAUNA HALEY
IRS990/Form990PartVIISectionAGrp/PersonNm13ZACH SANDERS
IRS990/Form990PartVIISectionAGrp/PersonNm14AARON VELA
IRS990/Form990PartVIISectionAGrp/PersonNm15ANNIE SOTO
IRS990/Form990PartVIISectionAGrp/PersonNm16DESIRE' HESSLEBERG
IRS990/Form990PartVIISectionAGrp/PersonNm17TRISTIN MOCK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1RXHSA Staff Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3RXHSA STAFF REP
IRS990/Form990PartVIISectionAGrp/TitleTxt4Staff at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt5Staff at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6Friend at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Parent at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10RXHSA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Staff at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt13Parent at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt14Parent at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt15Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt16RXHSA PARENT RP
IRS990/Form990PartVIISectionAGrp/TitleTxt17Executive Dir.
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0991
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IRS990/MembersOrStockholdersInd0true
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IRS990/MissionDesc0To be a dynamic organization with diverse membership with strong leadership in early childhood issues and to be active educators and communicators about early childhood education.
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IRS990/OfficeExpensesGrp/TotalAmt07888
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt06372
IRS990/OtherExpensesGrp/Desc0BOARD SUPPORT
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2DOLLAR PER CHILD EXPENSE
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DUES
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IRS990/OtherExpensesGrp/ProgramServicesAmt21200
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IRS990/OtherExpensesGrp/TotalAmt23393
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1STATE MTG/TRAINING FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1106064
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0249030
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1106064
IRS990/ProgSrvcAccomActy2Grp/Desc0The meetings and trainings held by Oregon Head Start Association (OHSA) had a total attendance of over 500 people. OHSA staff were able to provide training and updated information to Association members and the public. OHSA's Parent Leadership Conference focused on providing valuable leadership and advocacy skills to parents whose children are enrolled in Head Start. OHSA's Specialist Conference provided Head Start staff with up-to-date information in their component areas.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0126856
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0106064
IRS990/ProgSrvcAccomActy3Grp/Desc0OHSA's Charitable Checkoff Grant program is funded through the Oregon Charitable Checkoff Commission. The Commission is charged with approving charities to receive donations from taxpayer designated refunds. OHSA offers funding on a grant basis to Head Start programs, primarily for projects relating to safety and health, such as playgrounds, wheelchair ramps, and roof repairs. Money is generally granted in the fall for projects that occur the following Spring and Summer. Programs are prevented from receiving funds two years in a row to ensure more equitable distribution of resources. Funds in 2016 were awarded to Eastern Oregon Head Start, Head Start of Lane County, Kidco Head Start, Klamath Family Head Start, and Neighborhood House. Projects included replacing aging equipment, lead testing and abatement, outdoor play area development, and kitchen upgrades.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt030134
IRS990/ProgSrvcAccomActy3Grp/GrantAmt020314
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IRS990/PYContributionsGrantsAmt013630
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt017273
IRS990/PYInvestmentIncomeAmt05639
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0198775
IRS990/PYProgramServiceRevenueAmt0347490
IRS990/PYRevenuesLessExpensesAmt064865
IRS990/PYSalariesCompEmpBnftPaidAmt085846
IRS990/PYTotalExpensesAmt0301894
IRS990/PYTotalRevenueAmt0366759
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.83$0.04$7.79$3.93$4.41$0.48
2023Detailed filing. Detailed filing data is available for this year.$8.28$0.06$8.22$4.94$4.59$0.34
2022Detailed filing. Detailed filing data is available for this year.$7.89$0.05$7.83$3.69$3.41$0.28
2021Detailed filing. Detailed filing data is available for this year.$7.64$0.03$7.61$3.26$2.98$0.28
2020Detailed filing. Detailed filing data is available for this year.$7.28$0.03$7.25$3.62$2.76$0.86
2019Detailed filing. Detailed filing data is available for this year.$6.40$0.05$6.35$4.00$3.58$0.42
2018Detailed filing. Detailed filing data is available for this year.$5.90$0.04$5.85$4.11$3.71$0.41
2017Detailed filing. Detailed filing data is available for this year.$5.49$0.02$5.47$3.79$3.23$0.57
2016Detailed filing. Detailed filing data is available for this year.$4.87$0.02$4.85$3.90$3.55$0.36
2015Detailed filing. Detailed filing data is available for this year.$4.49$0.02$4.47$3.67$3.02$0.65
2014Detailed filing. Detailed filing data is available for this year.$3.85$0.02$3.83$3.51$2.87$0.64
2013Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$3.89$3.60$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.00$2.86$3.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.00$2.51$3.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.00$2.31$2.86