2023-05-02T16:39:30-05:00 2022-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-01-01 930495706 OREGON REALTORS OREG 8002529115 PO BOX 351 SALEM OR 97308 JENNIFER PAKULA CHIEF EXECUTIVE OFFICER 8002529115 2023-05-02 1 JENNIFER PAKULA 999009999 0 DEBRA D SMITH CPA P00646873 7604318440 2023-05-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER PAKULA PO BOX 351 SALEM OR 97308 5573607 0 X WWW.OREGONREALTORS.ORG X 1933 OR ENHANCE THE MEMBER'S ABILITY TO CONDUCT THEIR REAL ESTATE RELATED BUSINESS ETHICALLY & COMPETENTLY. 128 128 19 135 0 0 0 0 5445009 4928541 140241 64362 22156 22418 5607406 5015321 25500 30000 0 0 1485909 1610531 0 0 0 2175489 1513420 3686898 3153951 1920508 1861370 11062112 12713772 2332977 2336639 8729135 10377133 X ENHANCE THE MEMBER'S FREEDOM AND ABILITY TO CONDUCT THEIR INDIVIDUAL REAL ESTATE RELATED BUSINESS ETHICALLY AND COMPETENTLY AND TO PROMOTE AND PRESERVE PRIVATE PROPERTY RIGHTS.THE ASSOCIATION IS THE REALTORS REAL ESTATE BUSINESS ADVOCATE, A FORCE FOR EDUCATION, AND A LEGISLATIVE ADVOCATE FOR FREE ENTERPRISE AND PRIVATE PROPERTY RIGHTS IN OREGON. THE ASSOCIATION'S CORE PURPOSE IS TO ADVANCE THE ABILITY OF OREGON REALTORS TO PRACTICE THE REAL ESTATE PROFESSION IN AN ETHICAL, PROFITABLE AND SUCCESSFUL MANNER. 0 0 PROFESSIONAL EDUCATION COURSES: OR STRIVES TO BE THE MARKET LEADER IN OREGON REAL ESTATE EDUCATION BY PROVIDING THE HIGHEST VALUE BUSINESS, LEGAL, AND LEGISLATIVE INFORMATION FOR CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OF OUR MEMBERS. WE OFFER MANY PROFESSIONAL DEVELOPMENT COURSES THAT INCLUDE LEADERSHIP COURSES, TECH SEMINARS, MOTIVATIONAL SPEAKERS AND DESIGNATIONS. WE ALSO OFFER CONTINUING EDUCATION THROUGHOUT THE YEAR IN VARIOUS LOCATIONS ACROSS THE STATE.BOARD SERVICES AND ASSOCIATION PUBLICATIONS: THE WORK OF THE ASSOCIATION IS OVERSEEN BY A 15 MEMBER EXECUTIVE COMMITTEE, HEADED BY THE PRESIDENT OF THE ASSOCIATION, AND BY A 100+ MEMBER BOARD OF DIRECTORS, REPRESENTATIVE OF 24 LOCAL ASSOCIATIONS AND BOARDS FROM ACROSS THE STATE. OR IS FUNDED BY ANNUAL MEMBERSHIP DUES, SPECIAL EVENTS, AND SPONSORSHIPS. REAL ESTATE PROFESSIONALS THROUGHOUT OREGON LOOK TO OR AS A LEADING PROVIDER OF HIGH-QUALITY REAL ESTATE BUSINESS SERVICES INCLUDING EDUCATIONAL SEMINARS, RISK MANAGEMENT SERVICES, POLITICAL AND LEGISLATIVE ADVOCACY, AND PROFESSIONAL STANDARDS TRAINING AND ENFORCEMENT. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 26 0 19 1 0 0 0 0 0 0 0 0 X 128 128 1 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X X X JENNY PAKULA 8002529115 2110 MISSION ST SE 230 SALEM OR 97302 GREG WHISTLER DISTRICT VICE-PRESIDENT 1 1.00 X X 0 0 0 ASHLEIGH FORDHAM DISTRICT VICE-PRESIDENT 2 1.00 X X 0 0 0 CRYSTELL WISE DISTRICT VICE-PRESIDENT 3 1.00 X X 0 0 0 DEVIN ZUPAN DISTRICT VICE-PRESIDENT 4 1.00 X X 0 0 0 MICHAEL WARREN DISTRICT VICE-PRESIDENT 5 1.00 X X 0 0 0 DEAN KEGLER DISTRICT VICE-PRESIDENT 6 1.00 X X 0 0 0 JEFF WIREN PRESIDENT 1.00 X X 0 0 0 GRACE BERGEN PRESIDENT-ELECT 1.00 X X 0 0 0 LYNNEA MILLER CHAIR - BUSINESS ISSUES KEY COMMITTEE 1.00 X 0 0 0 EVA M SANDERS CHAIR - FINANCE REVIEW COMMITTEE (EX-OFFICIO) 1.00 X 0 0 0 CHARLES RORIVE CHAIR - GOVERNMENT AFFAIRS KEY COMMITTEE 1.00 X 0 0 0 NATASHA WHITEFIELD CHAIR - POLITICAL ACTION COMMITTEE (EX-OFFICIO) 1.00 X 0 0 0 ROCHELLE YUKICH CHAIR - PROFESSIONAL DEVELOPEMENT KEY COMMITTEE 1.00 X 0 0 0 MARK KNUST FINANCE REVIEW COMMITTEE 1.00 X 0 0 0 NANETTE WIMMERS FINANCE REVIEW COMMITTEE 1.00 X 0 0 0 RICHARD BEAUDRO DIRECTOR - CENTRAL OREGON COAST 1.00 X 0 0 0 SUSANNA ABRAHAMSON DIRECTOR - COAR 1.00 X 0 0 0 BARBARA BARANAY DIRECTOR - COAR 1.00 X 0 0 0 CORINNE BETTESWORTH DIRECTOR - COAR 1.00 X 0 0 0 DONIELLA COX DIRECTOR - COAR 1.00 X 0 0 0 MARY DAVIES DIRECTOR - COAR 1.00 X 0 0 0 BRIAN HOUSTON DIRECTOR - COAR 1.00 X 0 0 0 BRENT LANDELS DIRECTOR - COAR 1.00 X 0 0 0 NATALKA PALMER DIRECTOR - COAR 1.00 X 0 0 0 GAIL ROGERS DIRECTOR - COAR 1.00 X 0 0 0 MEGAN ZAMPKO DIRECTOR - COAR 1.00 X 0 0 0 CAT ZWICKER DIRECTOR - COAR 1.00 X 0 0 0 TRACY HUNTER DIRECTOR - COLUMBIA BASIN 1.00 X 0 0 0 JOSEPH AGUIRRE DIRECTOR - COOS COUNTY 1.00 X 0 0 0 MATTHEW HONEYCUT DIRECTOR - CURRY COUNTY 1.00 X 0 0 0 PAUL HADDOCK DIRECTOR - DOUGLAS COUNTY 1.00 X 0 0 0 KAYLA WEHE DIRECTOR - DOUGLAS COUNTY 1.00 X 0 0 0 KIMBERLEY ARSCOTT DIRECTOR - EUGENE 1.00 X 0 0 0 DAVID DUNCAN DIRECTOR - EUGENE 1.00 X 0 0 0 KIM T HEDDINGER DIRECTOR - EUGENE 1.00 X 0 0 0 KELLY RANSTAD DIRECTOR - EUGENE 1.00 X 0 0 0 LORI STENSHOEL DIRECTOR - EUGENE 1.00 X 0 0 0 JOHN W FAW DIRECTOR - FOUR RIVERS 1.00 X 0 0 0 DAYNA DURANT-SELLARS DIRECTOR - KLAMATH COUNTY 1.00 X 0 0 0 AMY GRAHAM DIRECTOR - LINCOLN COUNTY 1.00 X 0 0 0 FREDDY SAXTON DIRECTOR - LINCOLN COUNTY 1.00 X 0 0 0 KIMBERLY SALVESEN-PAULY DIRECTOR - MID COLUMBIA 1.00 X 0 0 0 ZACH M FISCHER DIRECTOR - MID VALLEY 1.00 X 0 0 0 DEANNA GWYNN DIRECTOR - MID VALLEY 1.00 X 0 0 0 JUDY GYSIN DIRECTOR - MID VALLEY 1.00 X 0 0 0 HEIDI E HAZEL DIRECTOR - MID VALLEY 1.00 1.00 X 0 0 0 DREW JOHNSON DIRECTOR - MID VALLEY 1.00 X 0 0 0 RON LIEDKIE DIRECTOR - MID VALLEY 1.00 X 0 0 0 TIMM C CABLE DIRECTOR - POLK COUNTY 1.00 X 0 0 0 BARBARA CANADAY DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 JIMI COUTURE DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 FRANKI KEEFE DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 TONY KELLY DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 BRIAN MATZA DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 EDWARD PETROSSIAN DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 ALEX PHAN DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 DEB RUNNION JESSUP DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 DAVID TANGVALD DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 LAURIE THIEL DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 LISA ALBRECHT DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 ALLISON BUCHMAN DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 DIANA COLIN DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 JAN CULLIVAN DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 LINDSEY CULVER DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 SCOTT HALLIGAN DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 MICKEY LINDSAY DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 VERONICA PARK DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 JOE SCHAFBUCH DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 DAVID SLY DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 JEFF SORG DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 RILEY TINDELL DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 CAITLIN WILLIAMS DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 MARK WHEELER DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 LESLI BAUDER DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 LATASHA BEAL DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 DEB CHERACHANKO DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 DONALD FALK DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 MEGAN JUMAGO SIMPSON DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 CHRISTOPHER LOVE DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 SARAH MALARKEY-JOHNSON DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 KATHY MACNAUGHTON DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 LAUREN PERREAULT DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 TONY POLITO DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 CINDY THACKERY DIRECTOR - PORTLAND METRO 1.00 X 0 0 0 STACEY BOALS DIRECTOR - ROGUE VALLEY 1.00 X 0 0 0 CHERYL FARIA DIRECTOR - ROGUE VALLEY 1.00 1.00 X 0 0 0 JAMES L FRICK DIRECTOR - ROGUE VALLEY 1.00 X 0 0 0 PATRICK ILER DIRECTOR - ROGUE VALLEY 1.00 X 0 0 0 KRISTA WALKER DIRECTOR - ROGUE VALLEY 1.00 X 0 0 0 DAVID BROW DIRECTOR - SPRINGFIELD 1.00 X 0 0 0 CHELSEA DIETMEYER DIRECTOR - SPRINGFIELD 1.00 X 0 0 0 CATHERINE LEWIS DIRECTOR - TILLAMOOK COUNTY 1.00 X 0 0 0 MARSHA L MORGAN DIRECTOR - UMATILLA 1.00 X 0 0 0 BRIAN OARE DIRECTOR - WILLAMETTE 1.00 X 0 0 0 DONALD L ROBERTSON DIRECTOR - WILLAMETTE 1.00 X 0 0 0 TACKE A JOHN DIRECTOR - WILLAMETTE 1.00 X 0 0 0 CHASE WILLCUTS DIRECTOR - YAMHILL COUNTY 1.00 X 0 0 0 THERESA MUTH DIRECTOR- COLUMBIA COUNTY 1.00 X 0 0 0 RUTH HEMENWAY-DURAN DIRECTOR- COTTAGE GROVE 1.00 X 0 0 0 RODNEY A BARKER DIRECTOR- EAST METRO 1.00 X 0 0 0 LISA K BETTENDORF DIRECTOR- EAST METRO 1.00 X 0 0 0 DARCI BUCKLAND DIRECTOR- EAST METRO 1.00 X 0 0 0 ANGELA SETZER DIRECTOR- EAST METRO 1.00 X 0 0 0 KATE VANLOOVEN DIRECTOR- EAST METRO 1.00 X 0 0 0 ROBIN RISLEY DIRECTOR-CLATSOP 1.00 X 0 0 0 DEBRA GISRIEL NAR DIRECTOR 1.00 X 0 0 0 RICK HARRIS NAR DIRECTOR 1.00 X 0 0 0 COLIN P MULLANE NAR DIRECTOR 1.00 X 0 0 0 DREW COLEMAN NAR DIRECTOR 1.00 1.00 X 0 0 0 KERRI HARTNETT NAR DIRECTOR 1.00 X 0 0 0 LESTER FRIEDMAN NAR DIRECTOR 1.00 X 0 0 0 PAT KAPLAN NAR DIRECTOR 1.00 X 0 0 0 JOHN W BAKER PAST PRESIDENT 1.00 X 0 0 0 CAROLYN H DOZOIS PAST PRESIDENT 1.00 X 0 0 0 GEORGE M GRABENHORST PAST PRESIDENT 1.00 X 0 0 0 JOANN C HANSEN PAST PRESIDENT 1.00 X 0 0 0 DAVID J HEMENWAY PAST PRESIDENT 1.00 1.00 X 0 0 0 JOHN HOOPS PAST PRESIDENT 1.00 X 0 0 0 MICHAEL HOOVER PAST PRESIDENT 1.00 X 0 0 0 DAVID J KOCH PAST PRESIDENT 1.00 X 0 0 0 MICHAEL KOZAK PAST PRESIDENT 1.00 X 0 0 0 COLIN MULLANE PAST PRESIDENT 1.00 X 0 0 0 LORI R PALERMO PAST PRESIDENT 1.00 X 0 0 0 EVA SANDERS PAST PRESIDENT 1.00 X 0 0 0 JEREMY STARR PAST PRESIDENT 1.00 X 0 0 0 DANNIE WALKER PAST PRESIDENT 1.00 X 0 0 0 BERNARD YOUNG PAST PRESIDENT 1.00 X 0 0 0 JENNIFER PAKULA CHIEF EXECUTIVE OFFICER 40.00 1.00 X 336510 0 26207 336510 0 26207 1 0 1 0 JILLIONS GROUP LLC 160 LIBERTY ST NE SUITE B14 SALEM OR 97301 GOVERNMENT RELATIONS CONSULTING 112500 SCARLET OAKS STRATEGIES 180 OLD RIVER ROAD ARNOLD MD 21012 GOVERNMENT RELATIONS COMMUNICATIONS 109500 2 MEMBERSHIP DUES 531390 3818199 3818199 ISSUES MOBILIZATION IN 531390 623635 623635 EDUCATIONAL EVENT INCO 531390 331857 331857 OTHER PROGRAM INCOME 531390 154850 154850 4928541 64964 64964 23205 23205 356897 357684 -787 -787 -787 200000 200602 -602 -602 -602 5015321 4928541 0 86780 X 30000 362717 974486 61040 107031 105257 5920 34700 11953 448825 102197 142919 27389 156248 263137 11272 10179 BANK/CREDIT CARD 123960 MISCELLANEOUS 82833 ISSUES MOBILIZATION EXP 71786 DUES AND SUBSCRIPTIONS 17426 2676 3153951 604292 764133 5416926 7045754 14158 78226 28193 54032 6257127 2443227 3855084 3813900 1104033 914209 39426 43518 11062112 12713772 188512 238417 1833394 1827567 311071 270655 2332977 2336639 X 8729135 10377133 8729135 10377133 11062112 12713772 1861370 -213372 0 X 0 1 X 1 0 0 0 1 3818199 105000 105000 1494784 -1389784 PART I-A, LINE 1: OREGON REALTORS ADVOCATES BEFORE THE OREGON LEGISLATURE AND STATE REGULATORY AGENCIES TO HELP PASS LAWS AND REGULATIONS THAT ACHIEVE ITS GOALS OF A HEALTHY BUSINESS ENVIRONMENT AND ACCESSIBLE HOME OWNERSHIP. THE ASSOCIATION ALSO WORKS TO DEFEAT LEGISLATION WITH THE POTENTIAL TO HARM THE REAL ESTATE INDUSTRY OR THAT INCREASES THE COST OF HOUSING. 388730 388730 5566344 2255684 3310660 251429 136919 114510 50624 50624 0 3813900 DUE TO RELATED ORGANIZATION 270655 270655 X 6687394 -213372 1527761 1314389 5373005 -357684 -357684 5015321 5416758 2262807 2262807 3153951 0 3153951 PART X, LINE 2: THE ORGANIZATION FOLLOWS US GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THESE STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 OR 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES FROM RELATED ORGANIZATION PER CONSOLIDATED GAAP STATEMENTS 1,527,761. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -357,684. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FROM RELATED ORGANIZATION PER CONSOLIDATED GAAP STATEMENTS 1,905,123. RENTAL EXPENSES 357,684. 1 REALTOR RELIEF FOUNDATION 430 N MICHIGAN AVE CHICAGO IL 60611 364468109 501 (C)(3) 10000 0 GENERAL CONTRIBUTION FLORIDA REALTORS DISASTER RELIEF FUND PO BOX 725025 ORLANDO FL 32782 593138956 501 (C)(3) 15000 0 HURRICANE IAN ASSITANCE REALTOR RELIEF FOUNDATION 430 N MICHIGAN AVE CHICAGO IL 60611 364468109 501 (C)(3) 5000 0 UKRAINE ASSISTANCE 3 X X X 0 0 0 JENNIFER PAKULA CHIEF EXECUTIVE OFFICER 274510 0 50000 0 12000 0 11699 0 14508 0 362717 0 0 0 PART I, LINE 3 ALL COMPENSATION IS COMPARED AND MEASURED AGAINST INDEPENDENT 3RD PARTY SALARY SURVEY. THE CEO HAS AN EMLOYMENT CONTRACT DETAILING THE AGREED COMPENSATION WHICH IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 DEVIN ZUPAN AND JOHN ZUPAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ASSOCIATION CONSIST OF EIGHT CLASSES: MEMBER BOARD/ASSOCIATIONS, ASSOCIATION MEMBERS, REALTOR MEMBERS, INSTITUTE AFFILIATE MEMBERS, AFFILIATE MEMBERS, HONORARY MEMBERS, LIFE SERVICE MEMBERS/REALTOR EMERITUS MEMBERS, ASSOCIATION EXECUTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS ARE ELECTED BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE ANNUAL 990 FORM, THE FINANCE REVIEW COMMITTEE SERVES AS THE REVIEW BODY ON BEHALF OF THE OREGON REALTORS BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION SENDS OUT A BOARD QUESTIONNAIRE WHICH DISCUSSES INDEPENDENCE AND ON AN ANNUAL BASIS MEMBERS UPDATE THE FORM IF ANY CHANGES WERE MADE. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS COMPARED AND MEASURED AGAINST INDEPENDENT 3RD PARTY SALARY SURVEY. THE CEO HAS AN EMPLOYMENT CONTRACT DETAILING THE AGREED COMPENSATION WHICH IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES 336,027. PENSION & PAYROLL FEES 22,862. INSTRUCTOR/SPEAKER FEES 89,936. OREGON REALTORS PLAZA LLC 2110 MISSION ST SE SALEM OR 97032 770692637 COMMERCIAL REAL ESTATE OR 338985 4021774 OREGON REALTORS OREGON REALTORS HOME FOUNDATION PO BOX 351 SALEM OR 97308 841641552 CHARITABLE DONATIONS OR 501(C)(3) LINE 7 N/A 0 OREGON REALTORS POLITICAL ACTION COMMITTEE PO BOX 351 SALEM OR 97308 931242104 POLITICAL OR 527 OREGON REALTORS 1 0 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1 1 1 1 OREGON REALTORS POLITICAL ACTION COMMITTEE R 41095 FMV