Civic Intelligence

Oregon Head Start Association

990 • Fiscal year 2023 • EIN 93-1158780

Jan 01, 2023 to Dec 31, 2023 • Filed on May 28, 2024

9140 SW Pioneer CT EWilsonville, OR 97070

(541) 206-2134

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$84,040

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

53rd percentile

4.9%

Faster asset growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

34%

Faster revenue growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$827,872

Up $39,043 (+4.9%) from 2022

Net Assets

Up

$822,174

Up $38,766 (+4.9%) from 2022

Liabilities

Up

$5,698

Up $277 (+5.1%) from 2022

Revenue

Up

$493,843

Up $124,523 (+34%) from 2022

Expenses

Up

$459,491

Up $118,165 (+35%) from 2022

Net Income

Up

$34,352

Up $6,358 (+23%) from 2022

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

2023

Assets$827,872
Liabilities$5,698
Net Assets$822,174

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

2023

Revenue$493,843
Expenses$459,491
Net Income$34,352
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 28, 2024
Return Version
2023v5.0
Gross Receipts
$502,574
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
Savings and Temporary Cash Investments$377,724$385,236▲ $7,512
Cash and Non-Interest-Bearing Accounts$356,343$316,925▼ $39,418
Accounts Receivable$6,609$74,940▲ $68,331
Investments Other Securities$48,153$50,771▲ $2,618
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$788,829$827,872▲ $39,043
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,421$5,698▲ $277
Total Liabilities$5,421$5,698▲ $277
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$783,408$822,174▲ $38,766
Total Net Assets Fund Balance$783,408$822,174▲ $38,766
Total Liabilities and Net Assets / Fund Balance$788,829$827,872▲ $39,043

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,800$2,800

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$48,153-▲ $5,084$2,008$50,772
2022$56,109-▼ $5,610$1,902$48,153
2021$47,481-▲ $10,887$1,798$56,109
2020$44,465-▲ $4,599$1,174$47,481
2019$39,125-▲ $7,453$1,750$44,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy PerinExecutive DirectorFT$84,040$84,040

Board Members and Trustees

NameTitle
Charleen StrauchPresident
Rebekah Anglin-martinVice President
Darcee KilsdonkDirector
Hilda Pena-alfaroDirector
Ash LombardoMember
Carrie SchulzMember
Moises MotnielParent Rep
Aimee TenbrookSecretary
Heidi JohnsonStaff Member
Suey LinzmeierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$327,204
Program Service Revenue
$161,016
Investment Income
$6,568
Other Revenue
$-945
All Other Contributions
$23,020
Change in Net Assets
$34,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,645
Salaries, Compensation, and Employee Benefits$118,414
Grants and Similar Amounts Paid$28,432
Total Fundraising Expense$5,921
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$172,316$926-$173,242
Current Officers, Directors, Trustees, and Key Employees$29,414$50,424$4,202$84,040
Fees for Services Lobbying$81,000--$81,000
Other Salaries and Wages$8,750$15,000$1,250$25,000
Fees for Services Other$21,395--$21,395
Grants to Domestic Orgs$20,212--$20,212
Payroll Taxes$3,281$5,624$469$9,374
Grants to Domestic Individuals$8,220--$8,220
Travel$4,816--$4,816
Information Technology-$4,081-$4,081
Fees for Services Management-$3,700-$3,700
Payments to Affiliates$3,521--$3,521
Fees for Services Accounting-$2,837-$2,837
Occupancy-$2,467-$2,467
Office Expenses-$2,317-$2,317
Insurance-$2,230-$2,230
Fees for Service Investment Mgmnt Fees-$457-$457
Other Expenses-$2-$2
Total Functional Expenses$352,925$100,645$5,921$459,491
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Eastern Oregon Uni Head StartLa Grande, OR-Flooring in Early Learning Center$8,000
Community Action Team IncRainier, OR-Painting Headstart Center$7,000
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$81,000
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
No
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

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 experince 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.membsership is contingent upon payment of the annualy assessed dues.

Form 990, Part VI, Section A, Line 7A

At the november annual membership meeting, the members elect the officers of the association and the executive board members with the exception of the treasurer, who is appointed by the executive board.

Form 990, Part VI, Section A, Line 7B

The budget and association dues structure are approved by the members. State friend members are nominated by program directors, approved by the board and elected 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, Section B, Line 11B

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

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

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 of interest could exist.

Form 990, Part VI, Section C, Line 19

The association makes it's 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
5412062134
Address
9140 SW PIONEER CT E, WILSONVILLE, OR 97070

Signing Officer

Name
Nancy Perin
Title
Executive Director
Signed
2024-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charleen Strauch
Formed
1996
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
15

Preparer

Firm
Jered Souder CPA LLC
Address
225 E 4th Ave, Eugene, OR 97401
Preparer
Jered Souder
Phone
5417996550
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Four OHSA annual scholarships were awarded during the 2023 year at $2,000-2,220 each. Richard Alexander EHS Parent Scholarship Ken Lyday Scholarship Frank Roberts Parent Scholarship Frank Roberts Student Scholarship

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/ProgSrvcAccomActy2Grp/Desc0OHSA's advocacy activities are important part of OHSA being a leader and a politically powerful voice in early childhood issues at the state and national level. OHSA employs professional staff to help develop an annual legislative platform and support legislation for the constituency served by the Association. OHSA's efforts on the state level have resulted in state funding being higher than federal, allowing us to serve more families in need. OSHA has an active advocacy network with 1957 members.
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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 2023 were awarded to- Eastern Oregon University HS New Flooring project, $8,000- UCommunity Action Team Paint Exterior Walls project $7,000- Klamath Family Head Start-Landscaping project $4,212
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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
Peer Organizations

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