Civic Intelligence

Children'S Trust Fund of Oregon

990 • Fiscal year 2019 • EIN 93-1310666

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 13, 2020

PO Box 14694Portland, OR 97293

(503) 236-9754

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

5.0%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

35th percentile

-1.0%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,950,243

Down $48,372 (-1.0%) from 2018

Net Assets

Down

$4,950,216

Down $44,343 (-0.9%) from 2018

Liabilities

Down

$27

Down $4,029 (-99%) from 2018

Revenue

Down

$374,362

Down $152,288 (-29%) from 2018

Expenses

Down

$355,517

Down $280,103 (-44%) from 2018

Net Income

Up

$18,845

Up $127,815 (+117%) from 2018

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,533,472Liabilities 2011: $111,797Net Assets 2011: $5,421,6752011Assets 2012: $5,242,413Liabilities 2012: $197,484Net Assets 2012: $5,044,9292012Assets 2013: $5,389,023Liabilities 2013: $59,241Net Assets 2013: $5,329,7822013Assets 2014: $5,963,742Liabilities 2014: $43,237Net Assets 2014: $5,920,5052014Assets 2015: $5,811,490Liabilities 2015: $175,099Net Assets 2015: $5,636,3912015Assets 2016: $5,364,473Liabilities 2016: $234,014Net Assets 2016: $5,130,4592016Assets 2017: $5,160,984Liabilities 2017: $39,109Net Assets 2017: $5,121,8752017Assets 2018: $4,998,615Liabilities 2018: $4,056Net Assets 2018: $4,994,5592018Assets 2019: $4,950,243Liabilities 2019: $27Net Assets 2019: $4,950,2162019Assets 2020: $5,266,800Liabilities 2020: $185,930Net Assets 2020: $5,080,8702020Assets 2021: $6,365,297Liabilities 2021: $69,918Net Assets 2021: $6,295,3792021Assets 2022: $5,641,884Liabilities 2022: $44,749Net Assets 2022: $5,597,1352022Assets 2023: $5,691,958Liabilities 2023: $56,824Net Assets 2023: $5,635,1342023Assets 2024: $6,129,711Liabilities 2024: $108,672Net Assets 2024: $6,021,0392024

Highlighted filing

2019

Assets$4,950,243
Liabilities$27
Net Assets$4,950,216

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $623,2682011Expenses 2012: $651,1822012Revenue 2013: $943,809Expenses 2013: $693,793Net Income 2013: $250,0162013Revenue 2014: $1,259,946Expenses 2014: $956,015Net Income 2014: $303,9312014Revenue 2015: $783,806Expenses 2015: $962,874Net Income 2015: -$179,0682015Revenue 2016: $473,026Expenses 2016: $791,928Net Income 2016: -$318,9022016Revenue 2017: $782,433Expenses 2017: $742,564Net Income 2017: $39,8692017Revenue 2018: $526,650Expenses 2018: $635,620Net Income 2018: -$108,9702018Revenue 2019: $374,362Expenses 2019: $355,517Net Income 2019: $18,8452019Revenue 2020: $947,134Expenses 2020: $644,094Net Income 2020: $303,0402020Revenue 2021: $1,826,672Expenses 2021: $941,632Net Income 2021: $885,0402021Revenue 2022: $1,311,137Expenses 2022: $1,108,961Net Income 2022: $202,1762022Revenue 2023: $1,116,849Expenses 2023: $1,136,686Net Income 2023: -$19,8372023Revenue 2024: $1,029,838Expenses 2024: $1,086,778Net Income 2024: -$56,9402024

Highlighted filing

2019

Revenue$374,362
Expenses$355,517
Net Income$18,845
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 13, 2020
Return Version
2018v3.2
Gross Receipts
$1,646,112
Mission and Program Overview

Mission

To foster healthy child development and to support efforts to protect children in oregon through strategic investments in local and evidence- based child abuse prevention programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,848,605$4,849,537▲ $932
Cash and Non-Interest-Bearing Accounts$124,291$76,639▼ $47,652
Accounts Receivable$24,196$22,488▼ $1,708
Prepaid Expenses and Deferred Charges$1,523$1,579▲ $56
Total Assets$4,998,615$4,950,243▼ $48,372
Liabilities
Accounts Payable and Accrued Expenses$4,056$27▼ $4,029
Total Liabilities$4,056$27▼ $4,029
Net Assets / Fund Balance
Unrestricted Net Assets$4,994,559$4,950,216▼ $44,343
Total Net Assets Fund Balance$4,994,559$4,950,216▼ $44,343
Total Liabilities and Net Assets / Fund Balance$4,998,615$4,950,243▼ $48,372
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy CalcagnoChair
Megan Mcaninch-jonesVice Chair
Angie BlackwellTrustee
Brent BartonTrustee
Brett FisherTrustee
Claudia BlackTrustee
Renee MoseleyTrustee
Rita SullivanTrustee
Jenifer WagleyContract Exe
Tonia HuntContract Exe
Rajan MehndirattaFinance Comm
Katherine HendrixInt Contract
Youlee YouSecretary
Kevin KerstiensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$139,029
Program Service Revenue
$9,047
Investment Income
$226,286
Other Revenue
$0
All Other Contributions
$139,029
Change in Net Assets
$18,845

Audited Revenue Reconciliation

Revenue per Audited Statements
$342,727
Revenue Not Reported on Financial Statements
$31,635
Revenue Not Reported on Form 990
$-63,188
Total Revenue per Audited Statements
$279,539
Total Revenue per Form 990
$374,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,544
Grants and Similar Amounts Paid$37,973
Total Fundraising Expense$23,580
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$206,521$39,109$16,911$262,541
Grants to Domestic Orgs$37,973--$37,973
Fees for Service Investment Mgmnt Fees-$31,635-$31,635
Fees for Services Accounting-$11,600-$11,600
Insurance$2,439$462$200$3,101
Office Expenses$911$172$75$1,158
Other Expenses$260$849$2,027$260
All Other Expenses$6--$6
Total Functional Expenses$248,110$83,827$23,580$355,517

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$355,517
Expenses per Audited Statements$323,882
Total Expenses per Audited Statements$323,882
Expenses Not Reported on Financial Statements$31,635
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
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Page 6, Part VI, Line 3

On december 1, 2016, the foundation entered into a three-year agreement with children first of oregon ("cffo"), whereby cffo agreed to assume the administrative, grantmaking, and fundraising services of the foundation.

Form 990, Page 6, Part VI, Line 4

There were no significant changes to organizational documents during the fiscal year ended june 30, 2019. However, as of december 12, 2019, it was resolved that a merger of children's trust fund of oregon foundation (ctfo) and children's first for oregon (cffo) would be in the best interest of both entities and further the mission of each organization. It was further resolved that ctfo will be the surviving entity. The effective date is january 1, 2020. The name of the surviving corporation will be changed at the effective date to "our children oregon".

Form 990, Page 6, Part VI, Line 11B

Every board member is given the opportunity to review the form 990 and are asked to give comments.

Form 990, Page 6, Part VI, Line 12C

The board of directors meet on a regular basis to discuss and resolve any potential conflict.

Form 990, Page 6, Part VI, Line 19

Financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S TRUST FUND OF OREGON
EIN
93-1310666
Phone
5032369754
Address
PO BOX 14694, PORTLAND, OR 97293

Signing Officer

Name
Kathy Calcagno
Title
Chair
Phone
5032369754
Signed
2020-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Calcagno
Formed
2001
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Lauka Mcguire Pc
Address
3511 SE MILWAUKIE AVE, PORTLAND, OR 97202
Preparer
Teresa L Mcguire
Phone
5032332177
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The children's trust fund of oregon (ctfo) was established in 1985 to reduce the incidence of child abuse and neglect in oregon. For over thirty years, ctfo has invested in proven child abuse prevention programs serving local communities across the state. Most recently, ctfo supports organizations providing home visiting, parenting education, and/or relief nursery services. Ctfo prioritizes funding for evidence-based, evidence informed, promising practice, and emerging programs that utilize effective models of child abuse prevention activities. These projects may integrate one or more of the following priorities. Universal (available to all) parent education programs and supports children and families at risk of abuse and neglect underserved minority and ethnic populations underserved geographic areas with high prevalence of reported abuse and neglect ctfo is seeking to fund programs that have the best potential for making the biggest impact in reducing child abuse and neglect.

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IRS990/MissionDesc0TO FOSTER HEALTHY CHILD DEVELOPMENT AND TO SUPPORT EFFORTS TO PROTECT CHILDREN IN OREGON THROUGH STRATEGIC INVESTMENTS IN LOCAL AND EVIDENCE- BASED CHILD ABUSE PREVENTION PROGRAMS.
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IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc3COMMUNITY EDUCATION
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 228,632
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0134339
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IRS990ScheduleD/InvestmentExpensesNotIncld2Amt031635
IRS990ScheduleD/InvestmentExpensesNotIncldAmt031635
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IRS990ScheduleD/TotalExpensesPerForm990Amt0355517
IRS990ScheduleD/TotalRevenuePerForm990Amt0374362
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0279539
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0323882
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHILDREN'S TRUST FUND OF OREGON (CTFO) WAS ESTABLISHED IN 1985 TO REDUCE THE INCIDENCE OF CHILD ABUSE AND NEGLECT IN OREGON. FOR OVER THIRTY YEARS, CTFO HAS INVESTED IN PROVEN CHILD ABUSE PREVENTION PROGRAMS SERVING LOCAL COMMUNITIES ACROSS THE STATE. MOST RECENTLY, CTFO SUPPORTS ORGANIZATIONS PROVIDING HOME VISITING, PARENTING EDUCATION, AND/OR RELIEF NURSERY SERVICES. CTFO PRIORITIZES FUNDING FOR EVIDENCE-BASED, EVIDENCE INFORMED, PROMISING PRACTICE, AND EMERGING PROGRAMS THAT UTILIZE EFFECTIVE MODELS OF CHILD ABUSE PREVENTION ACTIVITIES. THESE PROJECTS MAY INTEGRATE ONE OR MORE OF THE FOLLOWING PRIORITIES. UNIVERSAL (AVAILABLE TO ALL) PARENT EDUCATION PROGRAMS AND SUPPORTS CHILDREN AND FAMILIES AT RISK OF ABUSE AND NEGLECT UNDERSERVED MINORITY AND ETHNIC POPULATIONS UNDERSERVED GEOGRAPHIC AREAS WITH HIGH PREVALENCE OF REPORTED ABUSE AND NEGLECT CTFO IS SEEKING TO FUND PROGRAMS THAT HAVE THE BEST POTENTIAL FOR MAKING THE BIGGEST IMPACT IN REDUCING CHILD ABUSE AND NEGLECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON DECEMBER 1, 2016, THE FOUNDATION ENTERED INTO A THREE-YEAR AGREEMENT WITH CHILDREN FIRST OF OREGON ("CFFO"), WHEREBY CFFO AGREED TO ASSUME THE ADMINISTRATIVE, GRANTMAKING, AND FUNDRAISING SERVICES OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE WERE NO SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS DURING THE FISCAL YEAR ENDED JUNE 30, 2019. HOWEVER, AS OF DECEMBER 12, 2019, IT WAS RESOLVED THAT A MERGER OF CHILDREN'S TRUST FUND OF OREGON FOUNDATION (CTFO) AND CHILDREN'S FIRST FOR OREGON (CFFO) WOULD BE IN THE BEST INTEREST OF BOTH ENTITIES AND FURTHER THE MISSION OF EACH ORGANIZATION. IT WAS FURTHER RESOLVED THAT CTFO WILL BE THE SURVIVING ENTITY. THE EFFECTIVE DATE IS JANUARY 1, 2020. THE NAME OF THE SURVIVING CORPORATION WILL BE CHANGED AT THE EFFECTIVE DATE TO "OUR CHILDREN OREGON".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EVERY BOARD MEMBER IS GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990 AND ARE ASKED TO GIVE COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS MEET ON A REGULAR BASIS TO DISCUSS AND RESOLVE ANY POTENTIAL CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalLiabilitiesGrp/EOYAmt027
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IRS990/USAddress/CityNm0PORTLAND
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.13$0.11$6.02$1.03$1.09$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.69$0.06$5.64$1.12$1.14$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.64$0.04$5.60$1.31$1.11$0.20
2021Detailed filing. Detailed filing data is available for this year.$6.37$0.07$6.30$1.83$0.94$0.89
2020Detailed filing. Detailed filing data is available for this year.$5.27$0.19$5.08$0.95$0.64$0.30
2019Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$0.37$0.36$0.02
2018Detailed filing. Detailed filing data is available for this year.$5.00$0.00$4.99$0.53$0.64$0.11
2017Detailed filing. Detailed filing data is available for this year.$5.16$0.04$5.12$0.78$0.74$0.04
2016Detailed filing. Detailed filing data is available for this year.$5.36$0.23$5.13$0.47$0.79$0.32
2015Detailed filing. Detailed filing data is available for this year.$5.81$0.18$5.64$0.78$0.96$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.96$0.04$5.92$1.26$0.96$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.06$5.33$0.94$0.69$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.20$5.04$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.53$0.11$5.42$0.62