2020-07-13T12:41:05-05:00 2019-06-30 930900579 MCDONALD JACOBS PC 520 SW YAMHILL ST STE 500 PORTLAND OR 97204 990 2018-07-01 201260228 FIRST GROWTH CHILDREN & FAMILY CHARITIES INC FIRS 5039720194 919 NE 19TH AVENUE NO 160 PORTLAND OR 97232 HEATHER MARTIN EXECUTIVE DIRECTOR 5039720194 2020-07-07 1 SANG AHN P00540880 5032270581 50.204.228.78 2020-07-07 16:10:22 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2018 2020-11-19 02:30:22Z X CLASSIC WINES AUCTION HEATHER MARTIN 919 NE 19TH AVENUE NO 160 PORTLAND OR 97232 3088898 0 X WWW.CLASSICWINESAUCTION.COM X 2004 OR THE ORGANIZATION RAISES FUNDS FOR LOCAL NONPROFITS THAT SUPPORT CHILDREN AND FAMILIES. 21 21 5 295 0 0 2672955 2741859 189273 175234 0 0 -149217 41037 2713011 2958130 1640000 1571115 0 0 443183 472444 0 0 435657 807274 927943 2890457 2971502 -177446 -13372 493541 903235 72277 495343 421264 407892 BASED IN PORTLAND, OREGON, WE ARE DEDICATED TO PRODUCING THE CLASSIC WINES AUCTION AND RELATED FOOD AND WINE EVENTS TO RAISE FUNDS FOR LOCAL NONPROFITS BENEFITING CHILDREN AND FAMILIES. 0 0 2342985 1571115 2958130 THE ORGANIZATION PRODUCES THE CLASSIC WINES AUCTION AND RELATED ACTIVITIES WHICH BENEFIT LOCAL NONPROFITS THAT SUPPORT CHILDREN AND FAMILIES. 2342985 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 13 0 1 5 1 0 0 0 0 0 1 1 1 2 0 0 1 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR X HEATHER MARTIN 5039720194 919 NE 19TH AVE STE 160 PORTLAND OR 97232 DR RICHARD POPIEL CHAIR 3.00 X X 0 0 0 LAURA BLACK CHAIR-ELECT 2.00 X X 0 0 0 RICK HAWKINS TREASURER 2.00 X X 0 0 0 BRIAN GARISH SECRETARY 1.00 X X 0 0 0 DAN YATES BOARD MEMBER 1.00 X 0 0 0 DENNIS RAWLINSON BOARD MEMBER 1.50 X 0 0 0 DJ WILSON BOARD MEMBER 1.00 X 0 0 0 GRETCHEN KEYS BOARD MEMBER 1.00 X 0 0 0 IAN LOMBARD BOARD MEMBER 1.00 X 0 0 0 JAY MASON BOARD MEMBER 1.00 X 0 0 0 KAREN HINSDALE BOARD MEMBER 1.00 X 0 0 0 MATT FELTON BOARD MEMBER 1.00 X 0 0 0 NICK SLINDE BOARD MEMBER 1.00 X 0 0 0 PETER POTWIN BOARD MEMBER 1.00 X 0 0 0 SHAWN MENASHE BOARD MEMBER 1.00 X 0 0 0 STARLA GOFF BOARD MEMBER 1.00 X 0 0 0 TODD FRIEDMAN BOARD MEMBER 1.00 X 0 0 0 PATTI HARRISON BOARD MEMBER 1.00 X 0 0 0 RILLA DELORIER BOARD MEMBER 1.00 X 0 0 0 WILLIAM OBEN BOARD MEMBER 1.00 X 0 0 0 TARA KINATEDER BOARD MEMBER 1.00 X 0 0 0 STEVEN WILKER BOARD MEMBER 1.00 X 0 0 0 LUIS VARGAS BOARD MEMBER 1.00 X 0 0 0 RICH MAHLER BOARD MEMBER 1.00 X 0 0 0 HEATHER MARTIN EXECUTIVE DIRECTOR 40.00 X 138990 0 13712 138990 0 13712 1 0 1 0 0 93458 2648401 862388 2741859 WINE AUCTION 900099 175234 175234 175234 136785 93458 121064 15721 15721 30800 9704 21096 21096 4220 4220 4220 2958130 179454 0 36817 1571115 1571115 152702 152702 299741 299741 2100 2100 17901 17901 7134 7134 12600 12600 400 400 22000 22000 68102 47935 20167 4306 4306 48343 48343 4273 4273 621 621 10294 10294 AUCTION COSTS 685762 685762 CREDIT CARD FEES 61231 61231 VOLUNTEER EXPENSE 2877 2877 ALLOCATED EXPENSES 0 -411217 411217 2971502 2342985 192860 435657 452386 794294 25500 97505 14437 10839 8490 7893 1218 597 493541 903235 61127 116897 0 378446 11150 0 72277 495343 X 421264 407892 421264 407892 493541 903235 -13372 0 X X 0 1 X 1 0 X 2944966 2765088 3135427 2672955 2741859 14260295 2944966 2765088 3135427 2672955 2741859 14260295 359806 13900489 70 33 0 0 0 103 146970 149334 286896 244295 171805 999300 15259698 996356 0.91090 0.95510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4582 3985 597 3908 3908 0 597 X 3258376 169478 130768 300246 2958130 0 2958130 3271748 169478 130768 300246 2971502 0 2971502 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RECLASSIFIED TO SPECIAL EVENTS 130,768. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RECLASSIFIED TO SPECIAL EVENTS 130,768. CORKS AND FORKS 62500 28024 34476 9476 7175 1745 5125 FALL WINEMAKER DINNER 47050 15005 32045 19785 552 3 120693 50429 70264 18525 44014 1620 13047 230243 93458 136785 28001 70974 3365 18724 121064 15721 30800 8900 804 1 1.00000 30800 8900 804 9704 21096 OR 1 0 0 0 0.10000 0.90000 HEATHER MARTIN 919 NE 19TH AVE STE 160 PORTLAND OR 97214 0 HEATHER MARTIN RECORDKEEPING, ACCOUNTING AND BANK DEPOSITS X 0 1 METROPOLITAN FAMILY SERVICE 1808 SE BELMONT PORTLAND OR 97214 930397825 501(C)(3) 314223 IN SUPPORT OF PROGRAMS. FRIENDS OF THE CHILDREN 44 NE MORRIS ST PORTLAND OR 97212 931098105 501(C)(3) 314223 IN SUPPORT OF PROGRAMS. NEW AVENUES FOR YOUTH 1220 SW COLUMBIA ST PORTLAND OR 97201 930910213 501(C)(3) 314223 IN SUPPORT OF PROGRAMS. YWCA CLARK COUNTY 3609 MAIN ST VANCOUVER WA 98663 910569882 501(C)(3) 314223 IN SUPPORT OF PROGRAMS. UNITY CENTER FOR BEHAVIORAL HEALTH CO LEGACY HEALTH FOUNDATION 2145 NW OVERTON ST PORTLAND OR 97210 465562403 501(C)(3) 314223 IN SUPPORT OF PROGRAMS. 5 0 PART I, LINE 2: THE ORGANIZATION ISSUES UNRESTRICTED FUNDS TO ITS CHARITY PARTNERS. THE ORGANIZATION REQUESTS PERIODIC UPDATES FROM EACH CHARITY INCLUDING: COPIES OF BUDGET REPORTS AND AUDITED FINANCIAL STATEMENTS, INFORMATION ABOUT BUDGET OR PROGRAM CHANGES, AND INTENDED USE OF FUNDS RECEIVED FROM THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 HEATHER MARTIN EXECUTIVE DIRECTOR 126990 0 12000 0 0 0 3150 0 10562 0 152702 0 0 0 PART I, LINE 3 THE COMPENSATION COMMITTEE REVIEWS SURVEY RESULTS FROM NONPROFIT PARTNERS' EXECUTIVE DIRECTORS. KEY STAFF AND CWA BOARD MEMBERS TO EVALUATE ANNUAL COMPENSATION. X 2 110000 FAIR MARKET VALUE X AUCTIONED ITEMS 861 752388 FAIR MARKET VALUE 1 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A: THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, IMMEDIATE PAST CHAIR, 3 OR 4 OTHER BOARD MEMBERS, AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD, BUT PRIMARILY MAKES RECOMMENDATIONS TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION A, LINE 2 A CURRENT DIRECTOR IS AN INVESTOR IN A TRAVEL COMPANY OWNED BY ANOTHER DIRECTOR. CWA RECEIVES LEGAL SERVICES FROM A LAW FIRM WHERE A DIRECTOR SERVES AS A PARTNER. A DIRECTOR OWNS A WINE SHOP THAT PROVIDES WINE GIFTS TO THE ORGANIZATION ON OCCASION. THE ORGANIZATION MAINTAINS AN INVESTMENT ACCOUNT WHERE A DIRECTOR SERVES AS A VICE PRESIDENT. TWO DIRECTORS ALSO SERVE ON THE BOARD OF A NONPROFIT BENEFICIARY OF FUNDS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD, WHICH INCLUDES THE TREASURER, BEFORE IT IS FILED. THE 990 WILL BE PRESENTED TO THE BOARD AND COPIES WILL BE MADE AVAILABLE TO BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND EMPLOYEES AGREE TO INFORM THE BOARD OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AND DISCLOSE ALL MATERIAL FACTS RELATED TO THE CONFLICTS. A COPY OF THE POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND EMPLOYEES AND OFFICERS AND DIRECTORS COMPLETE AND SIGN A CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS SURVEY RESULTS FROM NONPROFIT PARTNERS' EXECUTIVE DIRECTORS. KEY STAFF AND CWA BOARD MEMBERS TO EVALUATE ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.