Civic Intelligence

Oregon Transit Association

990 • Fiscal year 2023 • EIN 94-3071963

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

5434 River Road N Ste 371Keizer, OR 97303

(503) 406-3936

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

25th percentile

-12%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

8th percentile

-47%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-14%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$29,242

Down $26,448 (-47%) from 2022

Net Assets

Down

$29,242

Down $26,448 (-47%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$187,205

Down $30,496 (-14%) from 2022

Expenses

Down

$209,077

Down $26,833 (-11%) from 2022

Net Income

Down

-$21,872

Down $3,663 (-20%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $82,465Liabilities 2012: $02012Assets 2013: $94,805Liabilities 2013: $0Net Assets 2013: $94,8052013Assets 2014: $108,207Liabilities 2014: $0Net Assets 2014: $108,2072014Assets 2015: $112,866Liabilities 2015: $569Net Assets 2015: $112,2972015Assets 2017: $88,356Liabilities 2017: $0Net Assets 2017: $88,3562017Assets 2018: $83,286Liabilities 2018: $0Net Assets 2018: $83,2862018Assets 2020: $23,711Liabilities 2020: $0Net Assets 2020: $23,7112020Assets 2021: $73,899Liabilities 2021: $0Net Assets 2021: $73,8992021Assets 2022: $55,690Liabilities 2022: $0Net Assets 2022: $55,6902022Assets 2023: $29,242Liabilities 2023: $0Net Assets 2023: $29,2422023Assets 2024: $69,864Liabilities 2024: $27,086Net Assets 2024: $42,7782024

Highlighted filing

2023

Assets$29,242
Liabilities$0
Net Assets$29,242

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $199,830Expenses 2012: $190,680Net Income 2012: $9,1502012Revenue 2013: $205,681Expenses 2013: $193,341Net Income 2013: $12,3402013Revenue 2014: $241,083Expenses 2014: $227,681Net Income 2014: $13,4022014Revenue 2015: $228,313Expenses 2015: $224,223Net Income 2015: $4,0902015Revenue 2017: $179,944Expenses 2017: $205,410Net Income 2017: -$25,4662017Revenue 2018: $229,514Expenses 2018: $234,584Net Income 2018: -$5,0702018Revenue 2020: $180,498Expenses 2020: $227,078Net Income 2020: -$46,5802020Revenue 2021: $208,576Expenses 2021: $158,390Net Income 2021: $50,1862021Revenue 2022: $217,701Expenses 2022: $235,910Net Income 2022: -$18,2092022Revenue 2023: $187,205Expenses 2023: $209,077Net Income 2023: -$21,8722023Revenue 2024: $263,404Expenses 2024: $230,332Net Income 2024: $33,0722024

Highlighted filing

2023

Revenue$187,205
Expenses$209,077
Net Income-$21,872
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$187,205
Mission and Program Overview

Mission

The purpose of the association is to assist members in the development and improvement of efficient, safe, and convenient transportation services, techniques, methods, facilities, and equipment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,425$29,242▼ $8,183
Rtn Earn Endowment Incm Other Fnds$55,690$29,242▼ $26,448
Savings and Temporary Cash Investments$13,397--
Accounts Receivable$4,868--
Total Assets$55,690$29,242▼ $26,448
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,690$29,242▼ $26,448
Total Liabilities and Net Assets / Fund Balance$55,690$29,242▼ $26,448

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,700$3,700
Compensation and Service Providers

Board Members and Trustees

NameTitle
Allan PollockPast President
Andi HowellPresident
Adrian MateosDirector
Brian VitulliDirector
Cheryl CheasDirector
Cynda BruceDirector
Dwight BrashearDirector
Julie BrownDirector
Julie Wilcke PilmerDirector
Kim CurleyDirector
Kimberly StanchfieldDirector
Lisa ScherfDirector
Miles PengillyDirector
Pat WalshDirector
Rob ZakoDirector
Suzanne CarlsonDirector
Patrick SiengExecutive Director
Derek HofbauerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$177,453
Investment Income
$2
Other Revenue
$9,750
Change in Net Assets
$-21,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$70,378
Fees for Services Management---$64,256
Other Expenses$45,000--$45,000
Conferences and Meetings---$16,168
Insurance---$2,452
Information Technology---$1,325
Fees for Services Accounting---$1,236
Travel---$434
Office Expenses---$155
Total Functional Expenses$0$0$0$209,077
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Sieng enterprises llc coordinates conference planning and does the general management of the association including the finances, member communications, and other administrative services. Sieng enterprises llc handles overall management of otas meetings, finances, records, and communications.

Members or stockholder classes and rights Part VI line 6

Eligible transit providers, as described in the organizations bylaws, make up the general membership. Ineligible individuals and entities may become part of the associate membership. However, associate members do not have voting rights unless they are elected to the board of directors, in which case they can vote only on matters requiring a vote by the board of directors.

Member election for additional members Part VI line 7A

Board members are elected by majority vote of otas members, on a semi-annual basis. Each transit provider member represented will be entitled to one vote at all meetings, at which the vote of the membership is appropriate.

Committee meeting documentation Part VI line 8B

No committee had authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

Form 990 is reviewed by executive committee before filing.

Governing documents etc available to public Part VI line 19

Governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Transit Association
EIN
94-3071963
Address
5434 RIVER ROAD N STE 371, KEIZER, OR 97303

Signing Officer

Name
Patrick Sieng
Title
Executive Direc
Phone
5039241181
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Sieng
Formed
1978
Legal Domicile
Or
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
18

Preparer

Firm
Pauly Rogers and Co Pc
Address
12700 SW 72ND AVE, TIGARD, OR 97223
Preparer
Roy R Rogers
Phone
5036202632
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Professional fees $70,378.00

General explanation attachment

Form 990, part vi, line 1a - explanation of material differences of voting rightsthe president shall vote only in the event of an even (tie) vote.

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IRS990/OtherExpensesGrp/Desc2MEALS
IRS990/OtherExpensesGrp/Desc3RESEARCH PROJECTS
IRS990/OtherExpensesGrp/ProgramServicesAmt05888
IRS990/OtherExpensesGrp/ProgramServicesAmt11230
IRS990/OtherExpensesGrp/ProgramServicesAmt2555
IRS990/OtherExpensesGrp/ProgramServicesAmt345000
IRS990/OtherExpensesGrp/TotalAmt05888
IRS990/OtherExpensesGrp/TotalAmt11230
IRS990/OtherExpensesGrp/TotalAmt2555
IRS990/OtherExpensesGrp/TotalAmt345000
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSED EXPENSES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09750
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09750
IRS990/OtherRevenueTotalAmt09750
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PATRICK SIENG
IRS990/PriorPeriodAdjustmentsAmt0-4576
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0155208
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122245
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122245
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IRS990/PYOtherExpensesAmt0235910
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IRS990/PYTotalExpensesAmt0235910
IRS990/PYTotalRevenueAmt0217701
IRS990/ReconcilationRevenueExpnssAmt0-21872
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt055690
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt029242
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013397
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0155208
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0142950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0140300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0438458
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt022245
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt074750
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt065863
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0162858
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt02412
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IRS990ScheduleA/PublicSupportCY509Pct00.99600
IRS990ScheduleA/PublicSupportPY509Pct00.99430
IRS990ScheduleA/PublicSupportTotal509Amt0601316
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0177453
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0217700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206163
IRS990ScheduleA/Total509Grp/TotalAmt0601316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0177455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0217701
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0208576
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0603732
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03700
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03700
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SIENG ENTERPRISES LLC COORDINATES CONFERENCE PLANNING AND DOES THE GENERAL MANAGEMENT OF THE ASSOCIATION INCLUDING THE FINANCES, MEMBER COMMUNICATIONS, AND OTHER ADMINISTRATIVE SERVICES. SIENG ENTERPRISES LLC HANDLES OVERALL MANAGEMENT OF OTAS MEETINGS, FINANCES, RECORDS, AND COMMUNICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELIGIBLE TRANSIT PROVIDERS, AS DESCRIBED IN THE ORGANIZATIONS BYLAWS, MAKE UP THE GENERAL MEMBERSHIP. INELIGIBLE INDIVIDUALS AND ENTITIES MAY BECOME PART OF THE ASSOCIATE MEMBERSHIP. HOWEVER, ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS UNLESS THEY ARE ELECTED TO THE BOARD OF DIRECTORS, IN WHICH CASE THEY CAN VOTE ONLY ON MATTERS REQUIRING A VOTE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED BY MAJORITY VOTE OF OTAS MEMBERS, ON A SEMI-ANNUAL BASIS. EACH TRANSIT PROVIDER MEMBER REPRESENTED WILL BE ENTITLED TO ONE VOTE AT ALL MEETINGS, AT WHICH THE VOTE OF THE MEMBERSHIP IS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMMITTEE HAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY EXECUTIVE COMMITTEE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL FEES $70,378.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990, PART VI, LINE 1A - EXPLANATION OF MATERIAL DIFFERENCES OF VOTING RIGHTSTHE PRESIDENT SHALL VOTE ONLY IN THE EVENT OF AN EVEN (TIE) VOTE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt055690
IRS990/TotalAssetsEOYAmt029242
IRS990/TotalAssetsGrp/BOYAmt055690
IRS990/TotalAssetsGrp/EOYAmt029242
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055690
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029242
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0177453
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0187203
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187205
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055690
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029242
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0434

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