OEA CHOICE WELFARE TRUST: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- OEA CHOICE WELFARE TRUST (EIN 93-0763726)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-12-12
- IRS object ID
- 201643479349300524
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-12-12T15:02:51-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930623286 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKT LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 HAWTHORNE AVE SE 140 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930763726 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OEA CHOICE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OEAC | BusinessNameControlTxt |
| Phone | 5036203822 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA STREET BLDG 2 | AddressLine1Txt |
| City | TIGARD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97223 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLY SPRUANCE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5036203822 | PhoneNum |
| Signature | 2016-11-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELSA A ROMERO | PreparerPersonNm |
| PTIN | P00485021 | PTIN |
| Phone | 5035857774 | PhoneNum |
| Preparation | 2016-11-21 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HOLLY SPRUANCE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA STREET BLDG 2 | AddressLine1Txt |
| City | TIGARD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97223 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,831,643 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OEACHOICE.COM | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | THE ADMINISTRATION AND PROMOTION OF HEALTH AND WELL-BEING TO QUALIFIED EDUCATIONAL ORGANIZATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,220,484 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,831,100 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,980 | PYOtherRevenueAmt |
| CY Other Revenue | $543 | CYOtherRevenueAmt |
| PY Total Revenue | $3,251,464 | PYTotalRevenueAmt |
| CY Total Revenue | $2,831,643 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $390,992 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $338,952 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,089,242 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $933,557 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $792,527 | PYOtherExpensesAmt |
| CY Other Expenses | $806,104 | CYOtherExpensesAmt |
| PY Total Expenses | $2,272,761 | PYTotalExpensesAmt |
| CY Total Expenses | $2,078,613 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $978,703 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $753,030 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $66,167,204 | TotalAssetsBOYAmt |
| Total Assets EOY | $64,458,496 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $677,556 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $347,813 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $65,489,648 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,110,683 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ADMINISTRATION AND PROMOTION OF HEALTH AND WELL-BEING TO QUALIFIED EDUCATIONAL ORGANIZATIONS FOR SELF-DESIGNED WELLNESS PROGRAMS CREATED AND PERSONALIZED BY SCHOOL EMPLOYEES FOR SCHOOL EMPLOYEES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE TRUST ASSISTS IN PROMOTING THE HEALTH AND WELL-BEING OF OREGON SCHOOL EMPLOYEES THROUGH WELLNESS PROGRAMS CREATED AND PERSONALIZED BY SCHOOL EMPLOYEES FOR SCHOOL EMPLOYEES. THE TRUST ALSO PROVIDES FOR THE ESTABLISHMENT, FUNDING AND ADMINISTRATION OF BENEFIT PROGRAMS FOR PERSONS ENGAGED IN PUBLIC EDUCATION IN OREGON. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LISA MAHONEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5034956261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 2 | AddressLine1Txt |
| City | TIGARD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97223 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHERI HIGGINS | ||||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KAREN WEISETH | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| HANNA VAANDERING | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $179,597 | $0 | 37.50 | ||
| MARY LOU BECK | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMIE SMITH | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WENDY SIMMONS | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| HOLLY SPRUANCE | ||||||||
| EXECUTIVE DIRECTOR | 37.50 | Yes (X) | $142,733 | $0 | $34,314 | |||
| INGE ALDERSEBAES | ||||||||
| DIRECTOR OF SCHOOL EMPLOYEE WELLNESS | 37.50 | $102,384 | $0 | $30,861 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $245,117 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $179,597 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $65,175 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL SOFTWARE ASSOCIATES | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5321 WINDSOR TERRACE | AddressLine1Txt |
| City | WESTLINN | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | SYSTEM MAINTENANCE & LEASE EQUIPMENT | ServicesDesc |
| Compensation | $180,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,384,675 | TotalRevenueColumnAmt |
| Exclusion | $1,384,675 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,446,425 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,446,425 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,446,425 | TotalRevenueColumnAmt |
| Exclusion | $1,446,425 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $543 | TotalRevenueColumnAmt |
| Exclusion | $543 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $543 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,831,643 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,831,643 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,952 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,072 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,095 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,981 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,049 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,360 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,454 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,200 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,228 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,067 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,981 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,237 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,840 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,720 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,094 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,082 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,378 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNAMORTIZED DISCOUNT | $7,141 |
| BANK SERVICE FEES | $3,757 |
| DATA PROCESSING | $3,274 |
| MISCELLANEOUS | $2,047 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,078,613 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,103 | BOYAmt |
| EOY | $147,313 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $889,594 | BOYAmt |
| EOY | $1,573,612 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,000,000 | BOYAmt |
| EOY | $10,225,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581 | BOYAmt |
| EOY | $3,366 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $127,109 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $67,331 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,929 | BOYAmt |
| EOY | $59,778 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,855,313 | BOYAmt |
| EOY | $52,398,310 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,684 | BOYAmt |
| EOY | $51,117 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,167,204 | BOYAmt |
| EOY | $64,458,496 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $308,529 | BOYAmt |
| EOY | $347,813 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,859 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,168 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $677,556 | BOYAmt |
| EOY | $347,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,489,648 | BOYAmt |
| EOY | $64,110,683 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,489,648 | BOYAmt |
| EOY | $64,110,683 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,167,204 | BOYAmt |
| EOY | $64,458,496 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $753,030 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,155,079 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $23,084 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,296 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,738 | DepreciationAmt |
| Book Value | $9,558 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,813 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,593 | DepreciationAmt |
| Book Value | $50,220 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $59,778 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $352,888 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,155,079 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $552 | OtherRevenueAmt |
| Revenue Not Reported | -$2,154,527 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,507,415 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $324,228 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $324,228 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,831,643 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,731,853 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $950 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $950 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,730,903 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $324,228 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $23,482 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $347,710 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,078,613 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE MANAGEMENT OF THE TRUST TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE MANAGEMENT OF THE TRUST HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF JUNE 30, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INCOME FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 552. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 950. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECOVERY OF PRIOR YEAR GRANTS 23,482. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (19 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| BANDON SCHOOL DISTRICT #54 | |||||||
| 455 9TH STREET SW | BANDON | OR | 97411 | 936000368 | SCHOOL DISTRICT | $19,420 | WELLNESS PROGRAM |
| BETHEL SCHOOL DISTRICT | |||||||
| 4640 BARGER DRIVE | EUGENE | OR | 97402 | 936000591 | SCHOOL DISTRICT | $22,500 | WELLNESS PROGRAM |
| CENTENNIAL SCHOOL DISTRICT | |||||||
| 18135 SE BROOKLYN STREET | PORTLAND | OR | 97236 | 936000847 | SCHOOL DISTRICT | $22,912 | WELLNESS PROGRAM |
| CENTRAL CURRY SCHOOL DISTRICT | |||||||
| 29516 ELLENSBURG AVE | GOLD BEACH | OR | 97444 | 936002460 | SCHOOL DISTRICT | $25,000 | WELLNESS PROGRAM |
| CENTRAL SCHOOL DISTRICT 13J | |||||||
| 750 SOUTH 5TH STREET | INDEPENDENCE | OR | 97351 | 936000869 | SCHOOL DISTRICT | $9,000 | WELLNESS PROGRAM |
| DALLAS SCHOOL DISTRICT #2 | |||||||
| 111 SW ASH ST | DALLAS | OR | 97338 | 936000860 | SCHOOL DISTRICT | $10,000 | WELLNESS PROGRAM |
| GLADSTONE SD | |||||||
| 17789 WEBSTER RD | GLADSTONE | OR | 97027 | 936000287 | SCHOOL DISTRICT | $21,000 | WELLNESS PROGRAM |
| KLAMATH FALLS CITY SCHOOLS | |||||||
| 1336 AVALON STREET | KLAMATH FALLS | OR | 97603 | 936000545 | SCHOOL DISTRICT | $22,700 | WELLNESS PROGRAM |
| LAKE COUNTY SCHOOL DISTRICT NO7 | |||||||
| 1341 SOUTH IST | LAKEVIEW | OR | 97630 | 936000550 | SCHOOL DISTRICT | $15,500 | WELLNESS PROGRAM |
| MULTNOMAH ESD | |||||||
| 11611 NE AINSWORTH CIRCLE | PORTLAND | OR | 97220 | 936000829 | SCHOOL DISTRICT | $25,000 | WELLNESS PROGRAM |
| NORTH SANTIAM SCHOOL DISTRICT | |||||||
| 1155 N 3RD AVE | STAYTON | OR | 97383 | 936000749 | SCHOOL DISTRICT | $16,719 | WELLNESS PROGRAM |
| PORT ORFORD | |||||||
| PO BOX 8 | PORT ORFORD | OR | 97465 | 936000377 | SCHOOL DISTRICT | $9,547 | WELLNESS PROGRAM |
| POWDER VALLEY CHARTER SCHOOL | |||||||
| 333 G STREET | NORTH POWDER | OR | 97381 | 936000975 | SCHOOL DISTRICT | $18,910 | WELLNESS PROGRAM |
| POWERS PUBLIC SCHOOL #31 | |||||||
| PO BOX 479 | POWERS | OR | 97466 | 936000358 | SCHOOL DISTRICT | $24,531 | WELLNESS PROGRAM |
| RAINIER SCHOOL DISTRICT | |||||||
| 28168 OLD RAINIER RD | RAINIER | OR | 97048 | 930589713 | SCHOOL DISTRICT | $14,000 | WELLNESS PROGRAM |
| SILVER FALLS SD | |||||||
| 802 SCHALDOR ST | SILVERTON | OR | 97381 | 936009509 | SCHOOL DISTRICT | $17,500 | WELLNESS PROGRAM |
| SOUTH LANE SCHOOL DISTRICT | |||||||
| 455 ADAMS EVE | COTTAGE GROVE | OR | 97424 | 936000589 | SCHOOL DISTRICT | $25,000 | WELLNESS PROGRAM |
| SOUTHERN OREGON ESD | |||||||
| 101 N GRAPE STREET | MEDFORD | OR | 97501 | 936008718 | SCHOOL DISTRICT | $6,143 | WELLNESS PROGRAM |
| THE VILLAGE CHARTER SCHOOL | |||||||
| 2865 LINCOLN STREET | EUGENE | OR | 97405 | 931277593 | SCHOOL DISTRICT | $13,570 | WELLNESS PROGRAM |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 19 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PERIODIC WRITTEN REPORTS TO THE OEA CHOICE TRUST BOARD OF TRUSTEES AT INTERVALS TO BE DESIGNATED BY THE OEA CHOICE TRUST ARE REQUIRED. WITHIN 60 DAYS AFTER THE EXPIRATION OF THE PROGRAM PERIOD (INCLUDING ANY AUTHORIZED EXTENSION), THE GRANTEE SHALL MAKE A FINAL REPORT. ALL OF THESE REPORTS MUST INCLUDE A BUDGET REPORT (DESCRIBING IN DETAIL THE USE OF THE GRANT AWARD) AND AN EVALUATION OF THE PROGRAM'S PROGRESS TO DATE FOLLOWING THE CRITERIA IN THE APPROVED GRANT PROPOSAL. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HANNA VAANDERING | ||||||||||||||
| TRUSTEE | $0 | $179,597 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $179,597 | $0 | $0 |
| HOLLY SPRUANCE | ||||||||||||||
| EXECUTIVE DIRECTOR | $142,733 | $0 | $0 | $0 | $0 | $0 | $10,858 | $0 | $23,456 | $0 | $177,047 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | DEPENDING ON THE TIMING OF WHEN THE 990 IS PREPARED AND READILY AVAILABLE FOR REVIEWING THE 990 IS REVIEWED AT THE SCHEDULED BOARD MEETING. IF IT IS NOT POSSIBLE FOR REVIEW AT THE BOARD MEETING DUE TO TIMING OF FINAL PREP AND FILING DEADLINE THEN IT IS DISTRIBUTED VIA SECURE E MAIL TO BOARD MEMBERS FOR REVIEW. A BRIEF OVERVIEW OF THE FILING IS DISCUSSED WITH A QUESTION AND ANSWER PERIOD TO FOLLOW. IT IS PROVIDED TO ALL TRUSTEES, EXECUTIVE DIRECTOR AND OEA EXECUTIVE DIRECTOR FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15 | EXECUTIVE OFFICER'S COMPENSATION IS DETERMINED BY CONTRACT WITH THE BOARD OF DIRECTORS AND THE OREGON EDUCATION ASSOCIATION. KEY EMPLOYEES' COMPENSATION IS SET BY THE EXECUTIVE DIRECTOR WHO UTILIZES INDUSTRY SALARY STANDARDS THAT MOST CLOSELY MATCH OUR BUSINESS AND CPI FOR THE PORTLAND METRO AREA. |
| FORM 990, PART VI, SECTION C, LINE 18 | ANNOUNCEMENT IN OREGON EDUCATION ASSOCIATION MONTHLY MAGAZINE/NEWS LETTER THAT STATES THAT THE RETURNS(FORMS) ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NET SUBSIDIARY INCOME FROM CHOICE BENEFIT ADMINISTRATORS, INC -398. RECOVERY OF PRIOR YEAR GRANTS 23,482. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OREGON EDUCATION ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 1 | AddressLine1Txt |
| City | TIGARD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97223 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930243443 | EIN |
| Primary Activities | TEACHERS UNION | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(5) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHOICE BENEFIT ADMINISTRATORSINC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 2 | AddressLine1Txt |
| City | TIGARD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97223 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930956921 | EIN |
| Primary Activities | INSURANCE ADMINISTRATOR | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OEA CHOICE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$398 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $51,117 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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