Civic Intelligence

League of Oregon Cities

EIN 93-6001599 • 501(c)4 • Salem, OR

Profile

To be the effective and collective voice of oregon's cities and their authoritative and best source of information and training

PO Box 928Salem, OR 97308

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.64x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.89x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Net Margin

56th percentile

11%

Higher net margin than 56% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$223,096

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Asset Growth

63rd percentile

9.1%

Faster asset growth than 63% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

6.8%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,394,237

Up $697,581 (+9.1%) from 2024

Liabilities

Up

$5,356,940

Up $140,930 (+2.7%) from 2024

Net Assets

Up

$3,037,297

Up $556,651 (+22%) from 2024

Revenue

Up

$6,046,284

Up $383,560 (+6.8%) from 2024

Expenses

Down

$5,366,352

Down $489,245 (-8.4%) from 2024

Net Income

Up

$679,932

Up $872,805 (+453%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $3,720,845Liabilities 2011: $227,932Net Assets 2011: $3,492,9132011Assets 2012: $3,993,121Liabilities 2012: $215,907Net Assets 2012: $3,777,2142012Assets 2013: $3,917,368Liabilities 2013: $153,143Net Assets 2013: $3,764,2252013Assets 2014: $4,179,938Liabilities 2014: $184,528Net Assets 2014: $3,995,4102014Assets 2015: $6,209,473Liabilities 2015: $3,272,685Net Assets 2015: $2,936,7882015Assets 2016: $5,359,235Liabilities 2016: $5,216,380Net Assets 2016: $142,8552016Assets 2017: $6,206,005Liabilities 2017: $2,258,784Net Assets 2017: $3,947,2212017Assets 2018: $6,203,297Liabilities 2018: $1,919,569Net Assets 2018: $4,283,7282018Assets 2020: $8,402,254Liabilities 2020: $5,467,375Net Assets 2020: $2,934,8792020Assets 2021: $8,455,795Liabilities 2021: $6,391,640Net Assets 2021: $2,064,1552021Assets 2022: $7,706,003Liabilities 2022: $5,753,615Net Assets 2022: $1,952,3882022Assets 2023: $7,675,626Liabilities 2023: $5,393,350Net Assets 2023: $2,282,2762023Assets 2024: $7,696,656Liabilities 2024: $5,216,010Net Assets 2024: $2,480,6462024Assets 2025: $8,394,237Liabilities 2025: $5,356,940Net Assets 2025: $3,037,2972025

Highlighted filing

2025

Assets$8,394,237
Liabilities$5,356,940
Net Assets$3,037,297

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $3,405,3862011Revenue 2012: $3,776,725Expenses 2012: $3,492,424Net Income 2012: $284,3012012Expenses 2013: $3,510,5192013Revenue 2014: $3,434,192Expenses 2014: $3,136,850Net Income 2014: $297,3422014Revenue 2015: $3,414,033Expenses 2015: $1,193,934Net Income 2015: $2,220,0992015Revenue 2016: $3,415,204Expenses 2016: $6,209,137Net Income 2016: -$2,793,9332016Revenue 2017: $3,505,015Expenses 2017: $3,310,490Net Income 2017: $194,5252017Revenue 2018: $3,619,575Expenses 2018: $3,265,427Net Income 2018: $354,1482018Revenue 2020: $4,539,698Expenses 2020: $5,482,618Net Income 2020: -$942,9202020Revenue 2021: $4,085,501Expenses 2021: $4,956,225Net Income 2021: -$870,7242021Revenue 2022: $4,117,204Expenses 2022: $4,228,971Net Income 2022: -$111,7672022Revenue 2023: $4,836,187Expenses 2023: $4,506,299Net Income 2023: $329,8882023Revenue 2024: $5,662,724Expenses 2024: $5,855,597Net Income 2024: -$192,8732024Revenue 2025: $6,046,284Expenses 2025: $5,366,352Net Income 2025: $679,9322025

Highlighted filing

2025

Revenue$6,046,284
Expenses$5,366,352
Net Income$679,932

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.39$5.36$3.04$6.05$5.37$0.68
2024Detailed filing. Detailed filing data is available for this year.$7.70$5.22$2.48$5.66$5.86$0.19
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.68$5.39$2.28$4.84$4.51$0.33
2022Detailed filing. Detailed filing data is available for this year.$7.71$5.75$1.95$4.12$4.23$0.11
2021Detailed filing. Detailed filing data is available for this year.$8.46$6.39$2.06$4.09$4.96$0.87
2020Detailed filing. Detailed filing data is available for this year.$8.40$5.47$2.93$4.54$5.48$0.94
2018Detailed filing. Detailed filing data is available for this year.$6.20$1.92$4.28$3.62$3.27$0.35
2017Summary only. Only limited summary data is available for this year.$6.21$2.26$3.95$3.51$3.31$0.19
2016Detailed filing. Detailed filing data is available for this year.$5.36$5.22$0.14$3.42$6.21$2.79
2015Detailed filing. Detailed filing data is available for this year.$6.21$3.27$2.94$3.41$1.19$2.22
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.18$4.00$3.43$3.14$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.15$3.76$3.51
2012Summary only. Only limited summary data is available for this year.$3.99$0.22$3.78$3.78$3.49$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.23$3.49$3.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 16, 2026
Return Version
2024v5.2
Gross Receipts
$6,046,284
Mission and Program Overview

Mission

To be the effective and collective voice of oregon's cities and their authoritative and best source of information and training

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,752,828$5,354,299▲ $601,471
Cap Stk Tr Prin Current Funds$2,200,904$2,894,177▲ $693,273
Cash and Non-Interest-Bearing Accounts$24,097$159,069▲ $134,972
Land, Buildings, and Equipment, Net$156,461$143,121▼ $13,340
Pd in Cap Srpls Land Bldg Eqp Fund$156,461$143,120▼ $13,341
Accounts Receivable$114,046$706▼ $113,340
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$7,573,375$8,394,237▲ $820,862
Other Assets Total$2,525,943$2,737,042▲ $211,099
Liabilities
Other Liabilities$4,973,918$5,234,943▲ $261,025
Accounts Payable and Accrued Expenses$242,092$121,997▼ $120,095
Total Liabilities$5,216,010$5,356,940▲ $140,930
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,357,365$3,037,297▲ $679,932
Total Liabilities and Net Assets / Fund Balance$7,573,375$8,394,237▲ $820,862

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,045$309,081$365,126
Equipment$31,053$47,755$78,808
Land$56,023-$56,023
Other Assets Org$60,963--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia MulvihillExecutive DirectorFT$223,096$223,096
Patricia Mulvihill--$223,096$223,096
Jayme PierceDirectorFT$187,328$187,328
Jayme Pierce--$187,328$187,328
James MccauleyDirectorFT$149,959$149,959
James MccauleyExecutive Director-$149,959$149,959
Lisa TrevinoDirectorFT$141,712$141,712
Lisa Trevino--$141,712$141,712
Kevin R ToonDirectorFT$132,547$132,547
Kevin R Toon--$132,547$132,547
Robin KleinDirectorFT$123,357$123,357
Robin Klein--$123,357$123,357
Revenue and Support

Revenue Composition

Contributions and Grants
$4,295,802
Program Service Revenue
$1,406,421
Investment Income
$329,396
Other Revenue
$14,665
Change in Net Assets
$679,932

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,046,284
Total Revenue per Audited Statements
$6,046,284
Total Revenue per Form 990
$6,046,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,454,249
Other Expenses$1,912,103
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$376,231$1,070,813-$1,447,044
Current Officers, Directors, Trustees, and Key Employees$222,835$634,221-$857,056
Pension Plan Contributions$177,657$505,640-$683,297
Conferences and Meetings$129,229$367,804-$497,033
Fees for Services Legal$78,681$223,937-$302,618
Other Employee Benefits$73,837$210,150-$283,987
Payroll Taxes$47,545$135,320-$182,865
Information Technology$21,451$61,054-$82,505
All Other Expenses$13,248$37,703-$50,951
Other Expenses$10,825$30,808-$41,633
Travel$9,586$27,284-$36,870
Advertising$7,392$21,038-$28,430
Office Expenses$7,272$20,696-$27,968
Depreciation Depletion$5,835$16,608-$22,443
Insurance$4,908$13,969-$18,877
Total Functional Expenses$1,395,254$3,971,098$0$5,366,352

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,366,352
Total Expenses per Audited Statements$5,366,352
Total Expenses per Form 990$5,366,352
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$4,178,266
Deferred Inflow of Resources$823,014
Compensated Absences$201,629
Net Other Post Employment Liability$32,033
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 A, Line 6

Member cities are required to sign an intergovernmental agreement to become members.

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

Certain members of the governing board and the accountant review the informational form 990 for accuracy and completeness before it is filed with the irs.

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

General counsel regularly and consistently monitors and enforces compliance with the policy by identifying potential actions that could resasonably result in a conflict of interest and advising board members of how to proceed.

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

All compensation levels for each employed position were reviewed by an outside consulting firm called hr answers. The compensation levels were reviewed for internal equity to comply with oregon's pay equity law and market comparability to ensure salaries are competitive for the present market

Form 990, Part VI, Section C, Line 19

League of oregon cities will provide copies of the governing documents, conflict of interest policy and financial statements to the public for a reasonable copying fee if a request is made by writing to the finance officer at the league of oregon cities, po box 928, salem, or 97308.

Filing and Contact Details

Filer

Filer Name
League of Oregon Cities
EIN
93-6001599
Phone
5035886550
Address
PO BOX 928, SALEM, OR 97308

Signing Officer

Name
Patricia M Mulvihill
Title
Executive Director
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
20

Preparer

Firm
Umpqua Valley Financial LLC
Address
171 NE Exchange Ave, Roseburg, OR 97470
Preparer
Ashraf Lakhani Farishta CPA
Phone
5416778100
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 29 - RESTATEMENT OF NET POSITION

The beginning fund balance was restated to clearing accounts identified during a review of the accounting records. These changes resulted in a net increase to the beginning fund balance of $391,246. During our inquiry with management, a monthly reconciliation of clearing accounts is in place as of July 2024.

Raw XML AppendixShowing 400 of 679 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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