2015-05-15T17:56:30-05:00 2014-06-30 930900579 MCDONALD JACOBS PC 520 SW YAMHILL ST STE 500 PORTLAND OR 97204 990 2013-07-01 201260228 FIRST GROWTH CHILDREN & FAMILY CHARITIES INC FIRS 5039720194 1001 SE SANDY BLVD PORTLAND OR 97214 HEATHER MARTIN EXECUTIVE DIRECTOR 5039720194 2015-05-15 1 SANG AHN P00540880 5032270581 2013 2016-02-25 16:41:14Z CLASSIC WINES AUCTION HEATHER MARTIN 1001 SE SANDY BLVD PORTLAND OR 97214 3497029 0 X WWW.CLASSICWINESAUCTION.COM X 2004 OR THE ORGANIZATION RAISES FUNDS FOR LOCAL CHARITIES THAT SUPPORT CHILDREN AND FAMILIES. 20 20 3 350 0 0 2610837 3185424 187418 182317 177 115 65916 63015 2864348 3430871 2025000 2526000 0 0 226408 219252 0 0 222871 575531 634616 2826939 3379868 37409 51003 475462 529245 31842 34622 443620 494623 BASED IN PORTLAND, OREGON, WE ARE DEDICATED TO PRODUCING THE CLASSIC WINES AUCTION AND RELATED FOOD AND WINE EVENTS TO RAISE FUNDS FOR LOCAL CHARITIES BENEFITING CHILDREN AND FAMILIES. 0 0 3049935 2526000 182317 THE ORGANIZATION PRODUCES THE CLASSIC WINES AUCTION AND RELATED ACTIVITIES WHICH BENEFIT LOCAL CHARITIES THAT SUPPORT CHILDREN AND FAMILIES. 3049935 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 11 0 3 1 0 0 0 0 0 1 1 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X HEATHER MARTIN 5039720194 1001 SE SANDY BLVD PORTLAND OR 97214 PAUL VOGEL CHAIR 3.00 X X 0 0 0 CHRIS HERMANN CHAIR ELECT 2.00 X X 0 0 0 RICK HAWKINS TREASURER 2.00 X X 0 0 0 DJ WILSON SECRETARY 1.00 X X 0 0 0 KEITH BARNES BOARD MEMBER 2.00 X 0 0 0 DAVID CHEN RESIGNED 33114 BOARD MEMBER 0.50 X 0 0 0 MATT FELTON BOARD MEMBER 1.00 X 0 0 0 JIM FITZHENRY BOARD MEMBER 1.00 X 0 0 0 DEBRA HATCHER BOARD MEMBER 2.00 X 0 0 0 KAREN HINSDALE BOARD MEMBER 2.00 X 0 0 0 ROGER HINSHAW BOARD MEMBER 1.00 X 0 0 0 GEORGE HOSFIELD BOARD MEMBER 1.00 X 0 0 0 FRED JUBITZ BOARD MEMBER 1.00 X 0 0 0 NITIN KHANNA BOARD MEMBER 2.00 X 0 0 0 DAVID LOFLAND BOARD MEMBER 1.00 X 0 0 0 SHAWN MENASHE BOARD MEMBER 2.00 X 0 0 0 DR RICHARD POPIEL BOARD MEMBER 2.00 X 0 0 0 BRUCE RAMSEYER BOARD MEMBER 1.00 X 0 0 0 DENNIS RAWLINSON BOARD MEMBER 1.00 X 0 0 0 MIKE REHWINKEL RESIGNED JAN 2014 BOARD MEMBER 0.50 X 0 0 0 WALDEN RHINES BOARD MEMBER 1.00 X 0 0 0 GREG GOODWIN BOARD MEMBER 2.00 X 0 0 0 HEATHER MARTIN EXECUTIVE DIRECTOR 40.00 X 103035 0 2025 103035 0 2025 1 0 0 0 0 56675 3128749 698026 3185424 WINE AUCTION 900099 182317 182317 182317 115 115 96273 56675 66158 30115 30115 32900 0 32900 32900 3430871 0 0 245447 2526000 2526000 103295 103295 93615 93615 3411 3411 1404 1404 17527 17527 10995 10995 24596 24596 25624 25624 40275 19306 20969 1349 1349 21497 21497 3685 3685 477 477 7807 7807 PROGRAM SUPPLIES 447670 447670 CREDIT CARD FEES 43191 43191 VOLUNTEER EXPENSE 7450 7450 ALLOCATED EXPENSES 0 -198217 198217 3379868 3049935 107062 222871 431810 455991 41675 70015 1500 3239 7090 7090 477 0 475462 529245 31842 34622 31842 34622 X 443620 494623 443620 494623 475462 529245 51003 0 X X 0 1 X 1 0 X 466012 2100445 2304642 2610837 3185424 10667360 466012 2100445 2304642 2610837 3185424 10667360 81164 10586196 549 904 188 177 115 1933 40200 57015 65916 30115 193246 10862539 2315077 0.97460 0.94930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7090 7090 0 0 X 3588670 91641 66158 157799 3430871 0 3430871 3537667 91641 66158 157799 3379868 0 3379868 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 66,158. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RECLASSIFIED TO SPECIAL EVENTS 66,158. SPRING WINEMAKER DINNER 90800 37250 53550 35603 1797 FALL WINEMAKER DINNER 47815 19425 28390 18375 2704 1 14333 14333 600 6037 500 542 152948 56675 96273 600 60015 500 5043 66158 30115 32900 0 32900 32900 OR 1 0 0 0 0.11000 0.89000 HEATHER MARTIN 1001 SW SANDY BLVD PORTLAND OR 97214 0 HEATHER MARTIN OVERSEES RAFFLE PROGRAM, MAKES DEPOSITS, RESPONSIBLE FOR REPORTING. X 0 1 METROPOLITAN FAMILY SERVICE 1808 SE BELMONT PORTLAND OR 97214 930397825 501(C)(3) 738333 GENERAL OPERATING FUNDS FRIENDS OF THE CHILDREN 44 NE MORRIS ST PORTLAND OR 97212 931098105 501(C)(3) 459779 GENERAL OPERATING FUNDS NEW AVENUES FOR YOUTH 1220 SW COLUMBIA ST PORTLAND OR 97201 930910213 501(C)(3) 588318 GENERAL OPERATING FUNDS YWCA CLARK COUNTY 3609 MAIN ST VANCOUVER WA 98663 910569882 501(C)(3) 278810 GENERAL OPERATING FUNDS RANDALL CHILDREN'S HOSPITAL 2801 N GANTENBEIN AVE PORTLAND OR 97227 931314469 501(C)(3) 460760 GENERAL OPERATING FUNDS 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 AUCTIONED ITE 544 698026 FAIR MARKET VALUE 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 DIRECTOR OWNS A WINE SHOP THAT PROVIDES WINE GIFTS TO THE ORGANIZATION ON OCCASION. THE ORGANIZATION MAINTAINS DEPOSIT AND INVESTMENT ACCOUNTS WITH A BANK WHERE A DIRECTOR SERVES AS A VICE PRESIDENT. THE ORGANIZATION RECEIVES LEGAL SERVICES FROM A LAW FIRM WHERE A DIRECTOR SERVES AS A PARTNER. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD, WHICH INCLUDES THE TREASURER, BEFORE IT IS FILED. COPIES OF THE 990 WILL BE DISTRIBUTED TO BOARD MEMBERS. 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 ORGANIZATION REVIEWED COMPENSATION FOR THE EXECUTIVE DIRECTOR, ASSISTANT DIRECTOR AND OFFICE ASSISTANT IN JUNE 2014. COST OF LIVING ADJUSTMENTS WERE PROVIDED TO ALL THREE EMPLOYEES AND BONUSES WERE PROVIDED TO THE EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR. PREVIOUSLY, COMPENSATION WAS REVIEWED IN JUNE 2013. 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.