Civic Intelligence

Our United Villages

EIN 93-1241474 • 501(c)3 • Portland, OR

Profile

Rebuilding center is, at its core, a climate justice organization committed to making reuse and repair affordable for all, reducing waste and wasteful consumption, and ensuring that our limited material resources are kept in use and accessible to those who need them. We work to ensure our community has access to affordable reclaimed building materials and repair skills education, save low-income residents thousands of dollars, empower people to do their own safe and affordable home repairs, and curb wasteful consumption of new materials. With 40% of greenhouse gasses produced by the material extraction, production, transportation, and packaging of new materials, our work to normalize reuse and teach repair skills is more important than ever. We provide countless opportunities for our customers, students, and volunteers recognize their power to enact climate justice through individual choices to reuse and repair.

3625 N Mississippi AvenuePortland, OR 97227

www.rebuildingcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.40x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.92x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$148,925

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

24th percentile

-4.9%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,986,073

Down $203,309 (-4.9%) from 2023

Liabilities

Up

$1,589,900

Up $11,715 (+0.7%) from 2023

Net Assets

Down

$2,396,173

Down $215,024 (-8.2%) from 2023

Revenue

Down

$1,734,245

Down $394,236 (-19%) from 2023

Expenses

Down

$1,949,269

Down $42,672 (-2.1%) from 2023

Net Income

Down

-$215,024

Down $351,564 (-257%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $3,455,196Liabilities 2010: $1,924,609Net Assets 2010: $1,530,5872010Assets 2011: $3,414,483Liabilities 2011: $1,850,830Net Assets 2011: $1,563,6532011Assets 2012: $3,396,301Liabilities 2012: $2,003,778Net Assets 2012: $1,392,5232012Assets 2013: $3,530,272Liabilities 2013: $2,027,247Net Assets 2013: $1,503,0252013Assets 2014: $3,426,731Liabilities 2014: $1,955,546Net Assets 2014: $1,471,1852014Assets 2015: $3,423,159Liabilities 2015: $1,932,239Net Assets 2015: $1,490,9202015Assets 2016: $3,564,126Liabilities 2016: $1,860,705Net Assets 2016: $1,703,4212016Assets 2017: $3,461,500Liabilities 2017: $1,793,781Net Assets 2017: $1,667,7192017Assets 2018: $3,263,503Liabilities 2018: $1,682,410Net Assets 2018: $1,581,0932018Assets 2019: $3,008,949Liabilities 2019: $1,625,460Net Assets 2019: $1,383,4892019Assets 2020: $3,190,221Liabilities 2020: $1,969,121Net Assets 2020: $1,221,1002020Assets 2021: $3,118,439Liabilities 2021: $1,578,731Net Assets 2021: $1,539,7082021Assets 2022: $4,174,204Liabilities 2022: $1,699,547Net Assets 2022: $2,474,6572022Assets 2023: $4,189,382Liabilities 2023: $1,578,185Net Assets 2023: $2,611,1972023Assets 2024: $3,986,073Liabilities 2024: $1,589,900Net Assets 2024: $2,396,1732024

Highlighted filing

2024

Assets$3,986,073
Liabilities$1,589,900
Net Assets$2,396,173

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,003,4632010Expenses 2011: $2,016,1942011Expenses 2012: $2,051,2432012Revenue 2013: $2,221,264Expenses 2013: $2,110,762Net Income 2013: $110,5022013Revenue 2014: $2,034,808Expenses 2014: $2,066,648Net Income 2014: -$31,8402014Revenue 2015: $2,026,774Expenses 2015: $2,091,265Net Income 2015: -$64,4912015Revenue 2016: $2,404,558Expenses 2016: $2,192,057Net Income 2016: $212,5012016Revenue 2017: $2,428,972Expenses 2017: $2,471,528Net Income 2017: -$42,5562017Revenue 2018: $2,417,606Expenses 2018: $2,504,648Net Income 2018: -$87,0422018Revenue 2019: $1,874,272Expenses 2019: $2,071,876Net Income 2019: -$197,6042019Revenue 2020: $1,262,039Expenses 2020: $1,424,428Net Income 2020: -$162,3892020Revenue 2021: $1,795,235Expenses 2021: $1,476,627Net Income 2021: $318,6082021Revenue 2022: $2,819,289Expenses 2022: $1,884,340Net Income 2022: $934,9492022Revenue 2023: $2,128,481Expenses 2023: $1,991,941Net Income 2023: $136,5402023Revenue 2024: $1,734,245Expenses 2024: $1,949,269Net Income 2024: -$215,0242024

Highlighted filing

2024

Revenue$1,734,245
Expenses$1,949,269
Net Income-$215,024

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.99$1.59$2.40$1.73$1.95$0.22
2023Detailed filing. Detailed filing data is available for this year.$4.19$1.58$2.61$2.13$1.99$0.14
2022Detailed filing. Detailed filing data is available for this year.$4.17$1.70$2.47$2.82$1.88$0.93
2021Detailed filing. Detailed filing data is available for this year.$3.12$1.58$1.54$1.80$1.48$0.32
2020Detailed filing. Detailed filing data is available for this year.$3.19$1.97$1.22$1.26$1.42$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.01$1.63$1.38$1.87$2.07$0.20
2018Detailed filing. Detailed filing data is available for this year.$3.26$1.68$1.58$2.42$2.50$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.46$1.79$1.67$2.43$2.47$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.56$1.86$1.70$2.40$2.19$0.21
2015Summary only. Only limited summary data is available for this year.$3.42$1.93$1.49$2.03$2.09$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.43$1.96$1.47$2.03$2.07$0.03
2013Detailed filing. Detailed filing data is available for this year.$3.53$2.03$1.50$2.22$2.11$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$2.00$1.39$2.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$1.85$1.56$2.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$1.92$1.53$2.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,667,356
Mission and Program Overview

Mission

Rebuilding center is, at its core, a climate justice organization committed to making reuse and repair affordable for all, reducing waste and wasteful consumption, and ensuring that our limited material resources are kept in use and accessible to those who need them. We work to ensure our community has access to affordable reclaimed building materials and repair skills education, save low-income residents thousands of dollars, empower people to do their own safe and affordable home repairs, and curb wasteful consumption of new materials. With 40% of greenhouse gasses produced by the material extraction, production, transportation, and packaging of new materials, our work to normalize reuse and teach repair skills is more important than ever. We provide countless opportunities for our customers, students, and volunteers recognize their power to enact climate justice through individual choices to reuse and repair.

To build community resilience in the portland region by ensuring access to affordable reclaimed home improvement materials, reuse education, and repair skills so people can be self-sufficient and reduce waste.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,097,001$2,959,686▼ $137,315
Savings and Temporary Cash Investments$777,049$632,039▼ $145,010
Inventories for Sale or Use$216,973$263,940▲ $46,967
Prepaid Expenses and Deferred Charges$46,672$40,325▼ $6,347
Cash and Non-Interest-Bearing Accounts$22,369$33,741▲ $11,372
Accounts Receivable$29,318$13,181▼ $16,137
Total Assets$4,189,382$3,986,073▼ $203,309
Other Assets Total$0$43,161▲ $43,161
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,308,214$1,273,943▼ $34,271
Other Liabilities$92,171$144,217▲ $52,046
Accounts Payable and Accrued Expenses$137,118$127,129▼ $9,989
Deferred Revenue$40,682$44,611▲ $3,929
Total Liabilities$1,578,185$1,589,900▲ $11,715
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,516,949$2,349,620▼ $167,329
Net Assets With Donor Restrictions$94,248$46,553▼ $47,695
Total Net Assets Fund Balance$2,611,197$2,396,173▼ $215,024
Total Liabilities and Net Assets / Fund Balance$4,189,382$3,986,073▼ $203,309

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,592,523$1,856,353$4,448,876
Land$316,702-$316,702
Other Land Buildings$44,578$138,176$182,754
Equipment$5,883$124,024$129,907
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jaclyn Kirouac-framExecutive DirectorFT$135,630$13,295$148,925

Board Members and Trustees

NameTitle
Sheryl BunnChair
Rob NathanVice Chair
Heather WatkinsMember
Holloway HuntleyMember
Jim BalderasMember
John WaldramMember
Mark GrismerMember
Waylon WhiteMember
Kat MckelveyMember Through 04/2024
Lesley BennettMember Through 06/2024
Cozette Tran-caffeeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,418,679
Program Service Revenue
$187,471
Investment Income
$17,713
Other Revenue
$110,382
All Other Contributions
$1,172,806
Change in Net Assets
$-215,024

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table35,840$787,926Estimated Fair Value
Other Non Cash Contri Table19$1,580Fair Market Value (FMV)
Total Noncash Contributions35,859$789,506-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,351,603
Other Expenses$597,666
Total Fundraising Expense$149,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$735,451$136,354$90,038$961,843
Current Officers, Directors, Trustees, and Key Employees$114,529$21,238$13,158$148,925
Other Employee Benefits$114,037$18,694$8,893$141,624
Depreciation Depletion$120,634$11,795$8,541$140,970
Occupancy$106,537$10,417$7,543$124,497
Payroll Taxes$75,418$16,468$7,325$99,211
Office Expenses$47,126$26,876$2,138$76,140
Interest$52,097$5,094$3,689$60,880
Insurance$45,030$4,404$3,188$52,622
Fees for Services Accounting$2,229$35,517$169$37,915
Information Technology$7,181$13,244$281$20,706
Advertising$1,028$10,569$3,080$14,677
Fees for Services Other$9,565$2,345$250$12,160
Other Expenses$11,445$526-$11,971
All Other Expenses$6,144$2,266$1,039$9,449
Conferences and Meetings$2,466$3,121-$5,587
Total Functional Expenses$1,480,674$319,263$149,332$1,949,269
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,172
Fundraising Gross Income$2,920
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Salvage Showdown$25,285$2,920$2,559$361
Total Events$25,285$2,920$4,172$-1,252
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Card Liability$144,217
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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
No

Governance Explanations

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

A copy of the completed form 990 is provided to all board members before filing.

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

The board reviews potential conflict of interest issues on an ongoing basis and maintains record of signed conflict of interest agreements.

Form 990, Part VI, Section B, Line 15A

Executive director salary reviews are conducted by the board, as determined appropriate by the board. Other key employees' salaries are determined in part by review of comparability data.

Form 990, Part VI, Section C, Line 19

Reasonable requests for financial statements and governing documents are furnished upon request at the office of our united villages.

Filing and Contact Details

Filer

Filer Name
Our United Villages
EIN
93-1241474
Phone
5033319291
Address
3625 N MISSISSIPPI AVENUE, PORTLAND, OR 97227
Doing Business As
The Rebuilding Center

Signing Officer

Name
Jennifer Gwin
Title
Acting Executive Director
Phone
5033319291
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Gwin
Formed
1997
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
33
Volunteers
532

Preparer

Firm
Mcdonald Jacobs Pc
Address
121 SW SALMON ST STE 1100, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The center follows the provisions of fasb asc topic 740 accounting for uncertainty in income taxes. Management has evaluated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.

Raw XML AppendixShowing 400 of 572 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/ActivityOrMissionDesc0TO BUILD COMMUNITY RESILIENCE IN THE PORTLAND REGION BY ENSURING ACCESS TO AFFORDABLE RECLAIMED HOME IMPROVEMENT MATERIALS, REUSE EDUCATION, AND REPAIR SKILLS SO PEOPLE CAN BE SELF-SUFFICIENT AND REDUCE WASTE.
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IRS990/Form990PartVIISectionAGrp/PersonNm9LESLEY BENNETT
IRS990/Form990PartVIISectionAGrp/PersonNm10KAT MCKELVEY
IRS990/Form990PartVIISectionAGrp/PersonNm11JACLYN KIROUAC-FRAM
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER THROUGH 06/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER THROUGH 04/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
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IRS990/MissionDesc0REBUILDING CENTER IS, AT ITS CORE, A CLIMATE JUSTICE ORGANIZATION COMMITTED TO MAKING REUSE AND REPAIR AFFORDABLE FOR ALL, REDUCING WASTE AND WASTEFUL CONSUMPTION, AND ENSURING THAT OUR LIMITED MATERIAL RESOURCES ARE KEPT IN USE AND ACCESSIBLE TO THOSE WHO NEED THEM. WE WORK TO ENSURE OUR COMMUNITY HAS ACCESS TO AFFORDABLE RECLAIMED BUILDING MATERIALS AND REPAIR SKILLS EDUCATION, SAVE LOW-INCOME RESIDENTS THOUSANDS OF DOLLARS, EMPOWER PEOPLE TO DO THEIR OWN SAFE AND AFFORDABLE HOME REPAIRS, AND CURB WASTEFUL CONSUMPTION OF NEW MATERIALS. WITH 40% OF GREENHOUSE GASES PRODUCED BY THE MATERIAL EXTRACTION, PRODUCTION, TRANSPORTATION, AND PACKAGING OF NEW MATERIALS, OUR WORK TO NORMALIZE REUSE AND TEACH REPAIR SKILLS IS MORE IMPORTANT THAN EVER. WE PROVIDE COUNTLESS OPPORTUNITIES FOR OUR CUSTOMERS, STUDENTS, AND VOLUNTEERS TO RECOGNIZE THEIR POWER TO ENACT CLIMATE JUSTICE THROUGH INDIVIDUAL CHOICES TO REUSE AND REPAIR.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/OtherExpensesGrp/Desc2LICENSES, FEES, & TAXES
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IRS990/PrincipalOfficerNm0JENNIFER GWIN
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IRS990/ProgramServiceRevenueGrp/BusinessCd1531120
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148410
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23782
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IRS990/ProgSrvcAccomActy2Grp/Desc0REPAIR SKILLS EDUCATION: THROUGH OUR REPAIR SKILLS CLASSES AND HOME REPAIR FOR ALL OFFERINGS, WE TEACH OUR COMMUNITY HOW TO PERFORM SAFE, AFFORDABLE, SUSTAINABLE HOME REPAIRS AND IMPROVEMENTS, AND HOW TO MAINTAIN THEIR HOMES. FOR MANY HOMEOWNERS, THEIR HOUSE IS THEIR MOST SIGNIFICANT ASSET, BUT THEY MIGHT NOT KNOW HOW TO PRESERVE AND MAINTAIN THAT ASSET AS A MEANS TO BUILD GENERATIONAL WEALTH. WE OFFER MORE THAN 150 CLASSES PER YEAR TO TEACH PEOPLE HOW TO KEEP THEIR HOMES SAFE, SUSTAINABLE, FUNCTIONAL, AND IN GOOD REPAIR. STUDENTS LEARN SKILLS IN BASIC CARPENTRY, PLUMBING REPAIR, ELECTRICAL REPAIR AND INSTALLATION, FLOOR REFINISHING, DRYWALL REPAIR, AND MORE. THROUGH THIS WORK, WE BUILD COMFORT AND CONFIDENCE IN REPAIR TO SAVE OUR COMMUNITY MONEY, BUILD ECONOMIC RESILIENCE, KEEP STUFF OUT OF LANDFILLS, AND EMPOWER PEOPLE TO STAY IN THEIR OWN HOMES. THE AVERAGE COST OF A THREE-HOUR CLASS IS $70, AND WE OFFER BOTH A RACIAL JUSTICE SCHOLARSHIP FOR BLACK, LATINX, AND INDIGENOUS PARTICIPANTS, AND A NEED-BASED SCHOLARSHIP FOR ANYONE EARNING LESS THAN $35,000 PER YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0338855
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0139061
IRS990/ProgSrvcAccomActy3Grp/Desc0VOLUNTEER SERVICES: OUR VOLUNTEER PROGRAM ENGAGES OVER 530 PEOPLE FROM DIVERSE BACKGROUNDS EACH YEAR. TOGETHER, THEY PROVIDE MORE THAN 3200 HOURS OF VALUED COMMUNITY SERVICE, TAILORED TO EACH VOLUNTEER'S SKILLS AND INTERESTS. VOLUNTEERS ARE ALSO AT THE HEART OF OUR ANNUAL DAY OF SERVICE, PERFORMING ESSENTIAL HOME REPAIRS FOR HOMEOWNERS LIVING WITH LOW INCOMES AND AT RISK OF DISPLACEMENT FROM OUR COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt017293
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY SOLAR PROJECT.REBUILDING CENTER LEASES DISCOUNTED SPACE TO 350PDX, A 501(C)(3) ORGANIZATION WHOSE MISSION IS TO EMPOWER A DIVERSE AND INCLUSIVE CLIMATE JUSTICE MOVEMENT; WHICH IS HIGHLY ALIGNED WITH REBUILDING CENTER'S PURPOSE TO ADVANCE REUSE AND REPAIR AS CORNERSTONES OF COMMUNITY AND CLIMATE JUSTICE. BY CO-LOCATING AND LEASING SPACE TO THIS NONPROFIT WITH SHARED GOALS AND OVERLAPPING AUDIENCES, REBUILDING CENTER IS CREATING ONGOING OPPORTUNITIES FOR COLLABORATION, CLIMATE JUSTICE MOVEMENT BUILDING, AND COMMUNITY ENGAGEMENT.
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