2025-11-14T16:38:37+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 453083519 Gray Family Foundation GRAY 5032276846 1221 SW Yamhill Street 100 Portland OR 972052108 Erica D Daley Asst. Treasurer/Asst. Secretary 2025-11-14 true true Diane Kirmaci P01578407 4155761100 2025-11-14 2024 2025-03-06 01:10:19Z Maria Ramos Underwood 1221 SW Yamhill Street 100 Portland OR 972052108 435106 false X www.grayff.org X 2011 OR The Gray Family Foundation is a supporting organization of The Oregon Community Foundation (OCF). The Foundation makes grants that further the mission of OCF which is to improve life in Oregon and to promote effective philanthropy. 7 7 0 35 -34194 156000 435106 0 181 0 0 156181 435106 2197374 2520462 0 0 0 0 547640 691900 2745014 3212362 -2588833 -2777256 957343 1697889 149990 343077 807353 1354812 The Gray Family Foundation is a supporting organization of The Oregon Community Foundation (OCF). The Foundation makes grants that further the mission of OCF which is to improve lives of all Oregonians through the power of philanthropy. false false 3017110 2550462 0 The Gray Family Foundation supports efforts to promote civic engagement and build long-term sustainability in our communities by investing in programs that develop environmental and geographic literacy among Oregon students with a particular focus on K-12 grades. In addition, we work with residential camps in Oregon to help ensure 5th and 6th graders have a safe, secure environment to attend outdoor school. 3017110 true true false true false false false false false true false true false false false false false true false false false false false false false false false true false true false false false false false false false false false false false false false false false true false false false false true 4 0 true 0 true true false false false false false false false false false false false X 7 7 true false false false false true false true false false false false false true true true true true false false false false CA OR X Erica D Daley 5032276846 1221 SW Yamhill St 100 Portland OR 97205 Les Perkins Vice Chair 1.0 0 X X 0 0 0 Maria Underwood Chair 1.0 0 X X 0 0 0 Zavier Borja Secretary/Treasurer 1.0 0 X X 0 0 0 Jon Finney BOARD MEMBER (AS OF JANUARY 2024) 1.0 0 X 0 0 0 Lisa Watt BOARD MEMBER (AS OF JANUARY 2024) 1.0 0 X 0 0 0 Sarah Gray Board Member 1.0 0 X 0 0 0 Traci Rossi Board Member 1.0 0 X 0 0 0 Erica D Daley Asst Treasurer/Asst Secretary 1.0 40.0 X 0 391623 85232 Nancy Bales Executive Director / Asst Secretary/Asst Treasurer 40.0 0.0 X 0 193953 54028 0 585576 139260 0 false true false 0 55506 379600 435106 0 0 0 0 0 0 -34194 34194 0 0 0 0 0 0 0 0 0 435106 0 -34194 34194 2520462 2520462 2048 2048 30000 30000 17041 17041 0 0 219 219 1202 1202 16691 16691 17186 17186 OCF Administrative Fee 572424 394341 178083 State Fees 13083 13083 Volunteer Expenses 9174 9174 Dues and membership 6100 6100 6732 6115 617 0 3212362 3017110 195252 0 214277 791171 0 150 0 0 0 0 0 180 209 0 0 0 0 742886 906359 0 0 0 957343 1697889 129990 301577 20000 41500 0 0 0 0 149990 343077 X 807353 1354812 807353 1354812 957343 1697889 X -2777256 184715 3140000 X false true true false X X X 1 The Oregon Community Foundation 237315673 8 true 2520462 0 1 2520462 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 30000 87500 30000 87500 3182362 226585040 3212362 226672540 310618 1000000 77655 250000 0 0 0 0 false 1000000 1000000 1000000 1000000 4000000 6000000 121087 136408 120414 87500 465409 68601 84250 250000 250000 652852 979278 180 0 0 0 180 807353 3575106 184715 2520462 119476 572424 1354812 947609 2681000 -88098 2185518 468021 79619 807353 1362289 300000 -165313 3211653 -2808719 146433 947609 1288594 300000 286799 2004154 -1632668 141618 1362289 1632117 300000 68802 2231332 -1646128 127121 1288594 1.0 0.0 0.0 false true true Closely-held equity interests Financial derivatives Interests of private equity partnerships 906359 F 906359 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds The foundation uses endowment fund distributions to make grants to non-profit organizations. true NatureConnect Central Oregon 472678893 501(c)(3) 86000 K12 Education ELSO 831208258 501(c)(3) 84000 K12 Education National Caucus of Environmental Legislators 680633254 501(c)(3) 75000 Environment Lomakatsi Restoration Project 931163452 501(c)(3) 71000 K12 Education Soul River Inc 454860210 501(c)(3) 65000 K12 Education Beyond Toxics 931294227 501(c)(3) 62000 K12 Education United Methodist Church Oregon-Idaho 311813333 501(c)(3) 60000 K12 Education Camp Myrtlewood 930461863 501(c)(3) 60000 Parks and Recreation Oregon Museum of Science and Industry 930402877 501(c)(3) 55600 Educational Entertainment Oregon Community Foundation 237315673 501(c)(3) 55000 Civic Engagement Camp Lutherwood Association 930587009 501(c)(3) 52000 K12 Education Episcopal Diocese of Eastern Oregon 930457732 501(c)(3) 48000 K12 Education Friends of Outdoor School 274657069 501(c)(3) 15300 K12 Education Wild Diversity 833099383 501(c)(3) 45000 K12 Education Rogue Climate 464714467 501(c)(3) 45000 K12 Education CAPACES Leadership Institute 452771253 501(c)(3) 45000 Civic Engagement Zack Packard Memorial Foundation 921272477 501(c)(3) 41500 K12 Education Boy Scouts of America Cascade Pacific Council 930386792 501(c)(3) 40000 Parks and Recreation Center for Diversity & the Environment 263757028 501(c)(3) 40000 K12 Education Wallowa Resources 911794627 501(c)(3) 40000 K12 Education Camp Arrah Wanna Inc 263098394 501(c)(3) 40000 Parks and Recreation Black Oregon Land Trust 856576948 501(c)(3) 35000 Environment Euvalcree 462224467 501(c)(3) 35000 Civic Engagement Camp Tamarack 371749992 501(c)(3) 35000 OST and Mentoring Camp Attitude 911854971 501(c)(3) 32000 Parks and Recreation Affiliated Tribes of Northwest Indians 930934830 501(c)(3) 30000 K12 Education Friends of Tryon Creek State Park 237079356 501(c)(3) 30000 K12 Education Understory Initiative 831051907 501(c)(3) 30000 K12 Education Middle Fork Willamette Watershed Council 260813058 501(c)(3) 30000 K12 Education The Cottonwood School of Civics and Science 202738271 501(c)(3) 30000 K12 Education Salem-Keizer School District 24J 936000763 GOVT 30000 K12 Education APANO Communities United Fund 800252850 501(c)(3) 30000 K12 Education Rural Organizing Project 931159856 501(c)(3) 30000 Civic Engagement The Trust For Public Land 237222333 501(c)(3) 30000 Environment Word is Bond 831843221 501(c)(3) 30000 Civic Engagement Mt Hood Kiwanis Camp 930422242 501(c)(3) 29500 Parks and Recreation Eastern Oregon University 472967284 GOVT 25500 Higher Education Southern Oregon Land Conservancy 930724691 501(c)(3) 25000 K12 Education Curry Soil & Water Conservation District 930736921 GOVT 25000 K12 Education Adelante Mujeres 030473181 501(c)(3) 25000 K12 Education Verde 203685723 501(c)(3) 25000 K12 Education Growing Gardens 931213728 501(c)(3) 25000 K12 Education Maxville Heritage Interpretive Center 264819577 501(c)(3) 25000 Cultural Heritage Oregon Council for the Social Studies 930862852 501(c)(3) 25000 Education Research and Policy Environmental Grantmakers Association 208817646 501(c)(3) 25000 Environment Portland State University - Sponsored Projects Administration 364776757 GOVT 25000 Higher Education Long Tom Watershed Council 208049325 501(c)(3) 25000 K12 Education Yakona Learning Center 883696351 501(c)(3) 25000 K12 Education Marys River Watershed Council 931314764 501(c)(3) 23000 K12 Education Butte Falls Charter School District #91 936000528 501(c)(3) 22000 K12 Education Rios to Rivers 460720031 501(c)(3) 21000 K12 Education Oregon State University 611730890 GOVT 20500 Higher Education Grande Ronde Model Watershed Foundation 470909658 501(c)(3) 20000 K12 Education Impact NW 930557964 501(c)(3) 20000 K12 Education High Desert Partnership 743261833 501(c)(3) 20000 K12 Education Coos Watershed Association 931146207 501(c)(3) 20000 K12 Education Canyonview Camp & Equestrian Center 936034508 501(c)(3) 20000 Parks and Recreation Rogue Valley Family YMCA 930391645 501(c)(3) 20000 OST and Mentoring Lower Columbia Estuary Partnership 931249298 501(c)(3) 18000 K12 Education Ecology in Classrooms & Outdoors 203710367 501(c)(3) 18000 K12 Education Klamath Outdoor Science School 710958638 501(c)(3) 16000 K12 Education Wallowa Band Nez Perce Trail Interpretive Center 931192718 501(c)(3) 16000 K12 Education O'Hara Catholic School 930599000 501(c)(3) 15414 K12 Education Caldera 943235649 501(c)(3) 15000 Arts Education North Clackamas Urban Watersheds Council 271160027 501(c)(3) 15000 K12 Education Bird Alliance of Oregon 936026088 501(c)(3) 15000 K12 Education The Crest 822665900 501(c)(3) 15000 K12 Education Lake Creek Youth Recreational Camp Inc 930570878 501(c)(3) 15000 Parks and Recreation Food Roots 205371832 501(c)(3) 15000 K12 Education Springfield Education Foundation 931147979 501(c)(3) 15000 K12 Education Central Oregon Environmental Center 943098623 501(c)(3) 15000 K12 Education Grove Christian Service Camp 930770465 501(c)(3) 15000 Parks and Recreation Straub Outdoors 481268855 501(c)(3) 14875 K12 Education Southern Oregon Forest Restoration Collaborative 562431473 501(c)(3) 14000 Environment Valor Christian School International 811441427 501(c)(3) 13823 K12 Education Blue Mountains Conservancy 260805038 501(c)(3) 12583 OST and Mentoring Friends of the Cascade-Siskiyou National Monument 931331568 501(c)(3) 11000 Environment Camp Taloali 510186428 501(c)(3) 10900 Parks and Recreation Pride Foundation 911325007 501(c)(3) 10000 Civil Rights Prairie City School District #4 GOVT 10000 K12 Education Camp Fire Columbia 930386901 501(c)(3) 10000 K12 Education Forest Hills Lutheran Christian School 931145946 501(c)(3) 9350 OST and Mentoring Love is King 853883281 501(c)(3) 9000 Literary Arts Sunny Wolf Charter School 271714059 501(c)(3) 8950 K12 Education Playa 364885838 501(c)(3) 8500 K12 Education Zion Lutheran School 930564827 501(c)(3) 8250 OST and Mentoring Northeast Oregon Network 371582139 501(c)(3) 8000 OST and Mentoring Warm Springs Community Action Team 161633303 501(c)(3) 7500 K12 Education Portland Parks Foundation 931319970 501(c)(3) 6500 K12 Education 89 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds All grantees submit an annual grant report that outlines the activities completed with grant funds and documentation of grant expenditures. This report includes reference to progress towards outlined goals in initial grant submission and any variance from the submitted project budget. Foundation staff follow up directly with any concerns or clarifications necessary to insure appropriate use of funds. false false false false false false false false false Erica D Daley Asst Treasurer/Asst Secretary 0 388851 0 0 0 2772 0 40443 0 44789 0 476855 0 0 Nancy Bales Executive Director / Asst Secretary/Asst Treasurer 0 191181 0 0 0 2772 0 20210 0 33818 0 247981 0 0 Schedule J, Part I, Line 3 PROCESS FOR DETERMINING COMPENSATION Compensation for officers and key employees is paid by the related organization. The related organization (OCF) has used independent compensation consultants, Form 990 of other organizations, compensation survey or study, and approval by the board or compensation committee. The Board of Directors sets the salary of OCF's CEO. The Board reviews the CEO's salary annually. In setting the CEO's salary, the Board reviews salaries and benefits of similar positions nationally and locally. Information reviewed includes survey data and Forms 990 of similar organizations. The Board's process and decision regarding CEO's salary is documented in the Board minutes. During 2024, a comprehensive compensation review of the CEO's salary was performed and shared with the Executive Committee of the Board. Form 990, Part VI, Line 15 Compensation for the organization's top management official is paid by the Oregon Community Foundation, a related tax-exempt organization. Because the organization's top management official, officer, and key employees are not paid by the filing organization, questions 15a & 15b have been answered no in accordance with the IRS instructions. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Janet Webster and Sarah Gray - Family relationship Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Gray Family Foundation Council is entitled to appoint a minority of directors, currently 3 (of 7). OCF is entitled to appoint a majority of directors, currently 4. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body There is no committee with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 and its supplemental schedules are prepared by the Oregon Community Foundation (OCF) and reviewed by an independent public accounting firm in coordination with the organization's controller. The draft return is then reviewed by the Chief Financial and Operations Officer to ensure completeness and accuracy. Form 990, Part VI, Line 12c Conflict of interest policy Board members receive copies of the Foundation's conflict of interest policy and confirm that they have read and understand the policy. Board members are asked to declare conflicts of interest before votes on grants or business issues. All Board members complete disclosure statements each year regarding transactions and grants made in previous years. Form 990, Part VI, Line 19 Required documents available to the public The Foundation is a supporting organization of the Oregon Community Foundation (OCF). OCF posts the consolidated financial statements on its website (www.oregoncf.org). Conflict of interest policies and governing documents are provided upon request either by mail, electronically or review in the office. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfer from The Oregon Community Foundation - 3140000; Total - 3140000; Form 990, Part XII, Line 2c The Oregon Community Foundation's audit committee oversees the audit and selection of the independent accountants. THE OREGON COMMUNITY FOUNDATION 1221 SW Yamhill ST Suite 100 PORTLAND OR 97205 237315673 MAKE GRANTS TO IMPROVE LIFE IN OREGON OR 501(c)(3) 8 NA false OCF Joseph E Weston Public Foundation 1221 SW Yamhill ST Suite 100 Portland OR 97205 931046399 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon Community Foundation false Wieden Family Public Foundation 1221 SW Yamhill St Suite 100 Portland OR 97205 931282671 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon Community Foundation false Sid and Karen DeBoer Foundation 1221 SW Yamhill St Suite 100 Portland OR 97205 931235731 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon Community Foundation false Peter & Julie Stott Foundation 1221 SW Yamhill St Suite 100 Poretland OR 97205 931261580 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon community Foundation false Robert J & Leona DeArmond Public Foundation 1221 SW Yamhill St Suite 100 Portland OR 97205 972459165 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon Community Foundation false The Oregon Community Foundation Trust 1221 SW Yamhill St Suite 100 Portland OR 97205 467059268 Receive/administrate closely-held gifts of OCF OR 501(c)(3) Type I The Oregon Community Foundation false John & Ginger Niemeyer Foundation 1221 SW Yamhill St Suite 100 Portland OR 97205 822399486 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon Community Foundation false Hollis Foundation 1221 SW Yamhill St Suite 100 Portland OR 97205 611900941 Makes grants to improve life in Oregon OR 501(c)(3) Type I The Oregon Community Foundation false Working Forests Foundation 1221 SW Yamhill St Suite 100 Portland OR 97205 861188447 accept/manage working forestlands & make distributions to OCF to support charitable purposes OR 501(c)(3) Type I The Oregon Community Foundation false CSA Foundation of Douglas County 1221 SW Yamhill St Suite 100 Portland OR 97205 934194336 Makes grants to improve life in Oregon OR 501(c)(3) Type I THE OREGON COMMUNITY FOUNDATION false false true true false false false false false false false false false true false false false false false true Gray Family Foundation 1221 SW Yamhill Street 100 Portland OR 972052108 453083519 X 0 30000 30000 3182362 3212362 310618 77655 0 0 0 The Oregon Community Foundation 1221 SW YAMHILL STREET Suite 100 Portland OR 97205 237315673 X 0 57500 57500 223402678 223460178 1000000 250000 0 0 0