2014-10-31T14:30:23-05:00 2014-06-30 930623286 AKT LLP 680 HAWTHORNE AVE SE 140 SALEM OR 97301 990 2013-07-01 930763726 OEA CHOICE TRUST OEAC 5036203822 6900 SW ATLANTA STREET BLDG 2 TIGARD OR 97223 HOLLY SPRUANCE EXECUTIVE DIRECTOR 5036203822 2014-10-28 1 JOSHUA MORROW CPA P01026428 5035857774 2013 2015-11-30 17:44:51Z HOLLY SPRUANCE 6900 SW ATLANTA STREET BLDG 2 TIGARD OR 97223 3807657 0 X WWW.OEACHOICE.COM X 1980 OR 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. 5 4 7 4 0 0 0 0 12756 0 1825851 3783548 269147 24109 2107754 3807657 805218 364301 0 0 1098416 1083021 0 0 0 719840 772916 2623474 2220238 -515720 1587419 59893987 66144240 1210563 1074373 58683424 65069867 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 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 10 0 7 1 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LISA MAHONEY 5034956261 6900 SW ATLANTA ST BLDG 2 TIGARD OR 97223 HANNA VAANDERING OEA PRESIDENT 1.00 X 0 190759 0 MARY LOU BECK TRUST PRESIDENT 1.00 X X 0 0 0 CHERI HIGGINS TRUST SECRETARY 1.00 X X 0 0 0 JAMIE SMITH TRUSTEE 1.00 X 0 0 0 KAREN WEISETH TRUSTEE 1.00 X 0 0 0 HOLLY SPRUANCE EXECUTIVE DIRECTOR 37.50 X 132873 0 54679 STEVE MCNANNAY HEALTH CARE POLICY LEAD 37.50 X 171674 0 100483 304547 190759 155162 2 0 1 0 NATIONAL SOFTWARE ASSOCIATES 5321 WINDSOR TERRACE WESTLINN OR 97068 SYSTEM MAINTENANCE & LEASE EQUIPMENT 180000 1 1392735 1392735 2390813 0 2390813 2390813 2390813 MISCELLANEOUS INCOME 900099 24109 24109 24109 3807657 0 0 3807657 364301 439276 328965 100182 157315 57283 58825 38750 308571 91160 24193 145027 39216 39421 3780 6558 3326 MISCELLANEOUS 5911 BANK SERVICE FEES 5096 DATA PROCESSING AND SOF 3107 PROPERTY TAXES -25 2220238 160394 459540 795255 1960058 8117 11633 10000000 10000000 2400 23844 138999 115053 30503 23946 48679082 53403478 218236 261741 59893987 66144240 602670 578688 441495 285783 166398 209902 1210563 1074373 X 58683424 65069867 0 0 0 0 58683424 65069867 59893987 66144240 1587419 4799024 0 X 0 1 X 1 0 32189 28076 4113 106810 86977 19833 23946 DEFERRED COMPENSATION PAYABLE 209902 209902 X 8275812 4799024 512 4799536 3476276 308571 22809 331380 3807656 1889808 950 950 1888858 308571 22809 331380 2220238 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, 2014, 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 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 512. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECOVERY OF PRIOR YEAR GRANTS NETTED WITH EXPENSE ON FINANCIAL STATEMENT 22,809. 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 22,809. 1 ARLINGTON COMMUNITY CHARTER SCHOOL 1200 MAIN STREET ARLINGTON OR 97812 930506449 SCHOOL DISTRICT 18660 WELLNESS PROGRAM CORVALLIS SCHOOL DISTRICT 1555 SW 35TH ST CORVALLIS OR 97339 936000205 SCHOOL DISTRICT 25000 WELLNESS PROGRAM DALLAS SCHOOL DISTRICT #2 111 SW ASH ST DALLAS OR 97338 936000860 SCHOOL DISTRICT 25000 WELLNESS PROGRAM GLADSTONE SD 17789 WEBSTER RD GLADSTONE OR 97027 936000287 SCHOOL DISTRICT 15000 WELLNESS PROGRAM HILLSBORO SCHOOL DISTRICT 3083 NE 49TH PLACE HILLSBORO OR 97124 936001037 SCHOOL DISTRICT 25000 WELLNESS PROGRAM JEFFERSON SCHOOL DISTRICT 14J 1328 NORTH SECOND STREET JEFFERSON OR 97352 936000758 SCHOOL DISTRICT 6532 WELLNESS PROGRAM JEFFERSON COUNTY SD 509JESD 445 SE BUFF STREET MADRAS OR 97741 936000537 SCHOOL DISTRICT 15000 WELLNESS PROGRAM KLAMATH FALLS CITY SCHOOLS 1336 AVALON STREET KALAMATH FALLS OR 97603 936000545 SCHOOL DISTRICT 16000 WELLNESS PROGRAM KLAMATH COUNTY SCHOOL DISTRICT 10501 WASHBURN WAY KALAMATH FALLS OR 97603 936000543 SCHOOL DISTRICT 25000 WELLNESS PROGRAM LAKE COUNTY SCHOOL DISTRICT NO7 1341 SO ST ST LAKEVIEW OR 97630 936000550 SCHOOL DISTRICT 25000 WELLNESS PROGRAM NEWBERG SCHOOL DISTRICT 29J 714 E 6TH STREET BAKER CITY OR 97814 936000179 SCHOOL DISTRICT 25000 WELLNESS PROGRAM DENTAL FOUNDATION OF OREGON PO BOX 2448 WILSONVILLE OR 97070 930818476 3 13917 MOBILE DENTAL VAN PHOENIX TALENT SCHOOL DISTRICT 401 W 4TH STREET PHOENIX OR 97535 936000506 SCHOOL DISTRICT 25000 WELLNESS PROGRAM PORT ORFORD PO BOX 8 PORT ORFORD OR 97465 936000377 SCHOOL DISTRICT 12500 WELLNESS PROGRAM PORTLAND PUBLIC SCHOOLS PO BOX 3107 PORTLAND OR 97208 936000830 SCHOOL DISTRICT 25000 WELLNESS PROGRAM POWDER VALLEY CHARTER SCHOOL 333 G STREET NORTH POWDER OR 97381 936000975 SCHOOL DISTRICT 10770 WELLNESS PROGRAM SILVER FALLS SD 802 SCHALDOR ST SILVERTON OR 97381 936009509 SCHOOL DISTRICT 22900 WELLNESS PROGRAM SOUTH COAST ESD 1350 TEAKWOOD COOS BAY OR 97420 936000341 SCHOOL DISTRICT 15030 WELLNESS PROGRAM 18 PART I, LINE 2: 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. X X 0 0 0 HANNA VAANDERING OEA PRESIDENT 0 190759 0 0 0 0 0 0 0 0 0 190759 0 0 HOLLY SPRUANCE EXECUTIVE DIRECTOR 132873 0 0 0 0 0 0 0 54679 0 187552 0 0 0 STEVE MCNANNAY HEALTH CARE POLICY LEAD 171674 0 0 0 0 0 17500 0 82983 0 272157 0 0 0 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. OREGON EDUCATION ASSOCIATION 6900 SW ATLANTA ST BLDG 1 TIGARD OR 97223 930243443 TEACHERS UNION OR 501(C)(5) N/A 0 CHOICE BENEFIT ADMINISTRATORS 6900 SW ATLANTA ST BLDG 2 TIGARD OR 97223 930956921 INSURANCE ADMINISTRATOR OR N/A C -438 51400 1.00000 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 OREGON EDUCATION ASSOCIATION K 39216