OEA CHOICE WELFARE TRUST: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: OEA CHOICE WELFARE TRUST (EIN 93-0763726)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2015-11-04
IRS object ID: 201503089349301475
Schema version: 2014v5.0
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
Form 990
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-04T13:37:02-06:00	ReturnTs
Tax Period End	2015-06-30	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	2014-07-01	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	2015-10-30	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOSHUA MORROW CPA	PreparerPersonNm
PTIN	P01026428	PTIN
Phone	5035857774	PhoneNum
Preparation	2015-10-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	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	$3,251,464	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 FOR SELF-DESIGNED WELLNESS PROGRAMS CREATED AND PERSONALIZED BY SCHOOL EMPLOYEES FOR SCHOOL EMPLOYEES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	4	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	$3,783,548	PYInvestmentIncomeAmt
CY Investment Income	$3,220,484	CYInvestmentIncomeAmt
PY Other Revenue	$24,109	PYOtherRevenueAmt
CY Other Revenue	$30,980	CYOtherRevenueAmt
PY Total Revenue	$3,807,657	PYTotalRevenueAmt
CY Total Revenue	$3,251,464	CYTotalRevenueAmt
PY Grants And Similar Paid	$364,301	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$390,992	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,083,021	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,089,242	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$772,916	PYOtherExpensesAmt
CY Other Expenses	$792,527	CYOtherExpensesAmt
PY Total Expenses	$2,220,238	PYTotalExpensesAmt
CY Total Expenses	$2,272,761	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,587,419	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$978,703	CYRevenuesLessExpensesAmt
Total Assets BOY	$66,144,240	TotalAssetsBOYAmt
Total Assets EOY	$66,167,204	TotalAssetsEOYAmt
Total Liabilities BOY	$1,074,373	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$677,556	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$65,069,867	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$65,489,648	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	Yes (1)	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	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	4	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	Key EmployeeKeyEmployeeInd
CHERI HIGGINS
TRUST PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
KAREN WEISETH
TRUST SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
HANNA VAANDERING
OEA PRESIDENT	1.00	Yes (X)		$0	$170,396	$0
MARY LOU BECK
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JAMIE SMITH
TRUSTEE	1.00	Yes (X)		$0	$0	$0
HOLLY SPRUANCE
EXECUTIVE DIRECTOR	37.50		Yes (X)	$144,307	$0	$61,562
JAMIE MARCY
ACCOUNTING MANAGER	20.00		Yes (X)	$149,647	$0	$22,777
STEVE MCNANNAY
HEALTH CARE POLICY LEAD	20.00			$387,686	$0	$109,564	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$681,640	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$170,396	TotReportableCompRltdOrgAmt
Total Other Compensation	$193,903	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	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	$1,365,857	TotalRevenueColumnAmt
Exclusion	$1,365,857	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,854,627	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	$1,854,627	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,854,627	TotalRevenueColumnAmt
Exclusion	$1,854,627	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$30,980	TotalRevenueColumnAmt
Exclusion	$30,980	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$30,980	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,251,464	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,251,464	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$390,992	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$615,063	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$180,697	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$103,411	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$125,177	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$64,894	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,251	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,125	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$330,178	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$108,392	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$23,047	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$144,259	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$39,785	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$82,222	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,519	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,610	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,198	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BANK SERVICE FEES	$4,039
DATA PROCESSING AND SOF	$3,159
MISCELLANEOUS	$2,187
PROPERTY TAXES	$556

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,272,761	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$459,540	BOYAmt
EOY	$114,103	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,960,058	BOYAmt
EOY	$889,594	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$11,633	BOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$10,000,000	BOYAmt
EOY	$10,000,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$23,844	BOYAmt
EOY	$581	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$88,178	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$58,249	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$23,946	BOYAmt
EOY	$29,929	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$53,403,478	BOYAmt
EOY	$54,855,313	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$261,741	BOYAmt
EOY	$277,684	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$66,144,240	BOYAmt
EOY	$66,167,204	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$578,688	BOYAmt
EOY	$308,529	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$285,783	BOYAmt
EOY	$142,859	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$209,902	BOYAmt
EOY	$226,168	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,074,373	BOYAmt
EOY	$677,556	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	$65,069,867	BOYAmt
EOY	$65,489,648	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	$65,069,867	BOYAmt
EOY	$65,489,648	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$66,144,240	BOYAmt
EOY	$66,167,204	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$978,703	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$558,598	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$439	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$115	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	$27,825	DepreciationAmt
Book Value	$16,471	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$43,882	OtherCostOrOtherBasisAmt
Depreciation	$30,424	DepreciationAmt
Book Value	$13,458	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$29,929	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED COMPENSATION PAYABLE	Desc
Amt	$226,168	Amt

Field	Value	IRS element (for citing)
Total Liability	$226,168	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,334,933	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$558,598	NetUnrealizedGainsInvstAmt
Other Revenue	$1,065	OtherRevenueAmt
Revenue Not Reported	-$557,533	RevenueNotReportedAmt
Revenue Subtotal	$2,892,466	RevenueSubtotalAmt
Investment Expenses Not Incld	$330,178	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$28,820	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$358,998	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,251,464	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,914,713	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$950	OtherExpensesIncludedAmt
Expenses Not Reported	$950	ExpensesNotReportedAmt
Expenses Subtotal	$1,913,763	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$330,178	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$28,820	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$358,998	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,272,761	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 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, 2015, 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. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE MANAGEMENT OF THE TRUST BELIEVES THE TRUST IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INCOME FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 1,065.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RECOVERY OF PRIOR YEAR GRANTS NETTED WITH EXPENSE ON FINANCIAL STATEMENT 28,820.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	EXPENSE FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 950.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	RECOVERY OF PRIOR YEAR GRANTS NETTED WITH EXPENSE ON FINANCIAL STATEMENT 28,820.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (22 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
ARLINGTON COMMUNITY CHARTER SCHOOL
PO BOX 10	ARLINGTON	OR	97812	930506449	SCHOOL DISTRICT	$16,658	WELLNESS PROGRAM
CORVALLIS SCHOOL DISTRICT
1555 SW 35TH ST	CORVALLIS	OR	97333	936000205	SCHOOL DISTRICT	$25,000	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	$17,000	WELLNESS PROGRAM
JEFFERSON COUNTY SD 509JESD
445 SE BUFF STREET	MADRAS	OR	97741	936000537	SCHOOL DISTRICT	$13,700	WELLNESS PROGRAM
LAKE COUNTY SCHOOL DISTRICT NO7
1341 SOUTH 1ST	LAKEVIEW	OR	97630	936000550	SCHOOL DISTRICT	$15,500	WELLNESS PROGRAM
PORT ORFORD - LANGLOIS SCHOOL DISTRICT
PO BOX 8	PORT ORFORD	OR	97465	936000377	SCHOOL DISTRICT	$9,650	WELLNESS PROGRAM
POWDER VALLEY CHARTER SCHOOL
PO BOX 10	NORTH POWDER	OR	97867	936000975	SCHOOL DISTRICT	$24,050	WELLNESS PROGRAM
SILVER FALLS SD
802 SCHALDOR ST	SILVERTON	OR	97381	936009509	SCHOOL DISTRICT	$17,500	WELLNESS PROGRAM
SOUTH COAST ESD
1350 TEAKWOOD	COOS BAY	OR	97420	936000341	SCHOOL DISTRICT	$19,367	WELLNESS PROGRAM
BANDON SCHOOL DISTRICT #54
455 9TH STREET SW	BANDON	OR	97411	936000368	SCHOOL DISTRICT	$19,120	WELLNESS PROGRAM
BETHEL SCHOOL DISTRICT
4640 BARGER DRIVE	EUGENE	OR	97402	936000591	SCHOOL DISTRICT	$25,000	WELLNESS PROGRAM
CENTENNIAL SCHOOL DISTRICT
18135 SE BROOKLYN STREET	PORTLAND	OR	97236	936000847	SCHOOL DISTRICT	$24,415	WELLNESS PROGRAM
CENTRAL CURRY SCHOOL DISTRICT
29516 ELLENSBURG AVE	GOLD BEACH	OR	97444	936002460	SCHOOL DISTRICT	$25,000	WELLNESS PROGRAM
MULTNOMAH ESD
11611 NE AINSWORTH CIRCLE	PORTLAND	OR	97220	936000829	SCHOOL DISTRICT	$21,616	WELLNESS PROGRAM
NORTH SANTIAM SCHOOL DISTRICT
1155 N 3RD AVE	STAYTON	OR	97383	936000749	SCHOOL DISTRICT	$11,319	WELLNESS PROGRAM
POWERS PUBLIC SCHOOLS #31
PO BOX 479	POWERS	OR	97466	936000358	SCHOOL DISTRICT	$6,800	WELLNESS PROGRAM
RAINIER SCHOOL DISTRICT
28168 OLD RAINIER RD	RAINIER	OR	97048	930589713	SCHOOL DISTRICT	$19,146	WELLNESS PROGRAM
SOUTH LANE SCHOOL DISTRICT
455 ADAMS EVE	COTTAGE GROVE	OR	97424	636000589	SCHOOL DISTRICT	$25,000	WELLNESS PROGRAM
SOUTH OREGON ESD
101 N GRAPE STREET	MEDFORD	OR	97501	936008718	SCHOOL DISTRICT	$11,550	WELLNESS PROGRAM
THE VILLAGE CHARTER SCHOOL
2865 LINCOLN STREET	EUGENE	OR	97405	931277593	SCHOOL DISTRICT	$7,400	WELLNESS PROGRAM
DENTAL FOUNDATION OF OREGON
PO BOX 2448	WILSONVILLE	OR	97070	930818476	3	$7,076	MOBILE DENTAL VAN

Field	Value	IRS element (for citing)
Total501c3 Org	22	Total501c3OrgCnt

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 (4 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
OEA PRESIDENT	$0	$170,396	$0	$0	$0	$0	$0	$0	$0	$0	$0	$170,396	$0	$0
HOLLY SPRUANCE
EXECUTIVE DIRECTOR	$144,307	$0	$0	$0	$0	$0	$0	$0	$61,562	$0	$205,869	$0	$0	$0
JAMIE MARCY
ACCOUNTING MANAGER	$149,647	$0	$0	$0	$0	$0	$0	$0	$22,777	$0	$172,424	$0	$0	$0
STEVE MCNANNAY
HEALTH CARE POLICY LEAD	$387,686	$0	$0	$0	$0	$0	$17,500	$0	$92,064	$0	$497,250	$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:	INCOME/(LOSS) ON CBA 115.

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 ADMINISTRATORS	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 NA	N/A	DirectControllingNACd
Entity Type	C	EntityTypeTxt
Share Of Total Income	$115	ShareOfTotalIncomeAmt
Share Of EOY Assets	$51,515	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	0	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	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	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

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	OREGON EDUCATION ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	K	TransactionTypeTxt
Involved	$39,785	InvolvedAmt