NONPROFIT ASSOCIATION OF OREGON: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NONPROFIT ASSOCIATION OF OREGON (EIN 93-0685385)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-02-14
- IRS object ID
- 201430459349301318
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2014-02-14T11:18:25-06:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES E RICHMAN CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 SW COLUMBIA SUITE 400 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97258 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930685385 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONPROFIT ASSOCIATION OF OREGON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NONP | NameControl |
| Phone | 5032394001 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5100 SW MACADAM AVE | AddressLine1 |
| Address Line2 | ROOM/SUITE 360 | AddressLine2 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97239 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES WHITE | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 5032394001 | Phone |
| Date Signed | 2014-02-07 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES E RICHMAN | Name |
| Phone | 5032953780 | Phone |
| Date Prepared | 2014-02-14 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KARIN KELLY-TORREGROZA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5100 SW MACADAM AVE SUITE 360 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97239 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1608051 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NONPROFITOREGON.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION OF THE NONPROFIT ASSOCIATION OF OREGON IS TO STRENGTHEN THE COLLECTIVE VOICE, LEADERSHIP, AND CAPACITY OF NONPROFITS TO ENRICH THE LIVES OF ALL OREGONIANS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 26 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 493053 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 666691 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 810126 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 899803 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1146 | InvestmentIncomePriorYear |
| Investment Income Current Year | 894 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 23598 | OtherRevenuePriorYear |
| Other Revenue Current Year | 27688 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1327923 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1595076 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12423 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 51726 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1228448 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1251313 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 143091 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 420832 | OtherExpensePriorYear |
| Other Expenses Current Year | 378651 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1661703 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1681690 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -333780 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -86614 | RevenuesLessExpensesCY |
| Total Assets BOY | 962762 | TotalAssetsBOY |
| Total Assets EOY | 921309 | TotalAssetsEOY |
| Total Liabilities BOY | 221947 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 267108 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 740815 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 654201 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF THE NONPROFIT ASSOCIATION OF OREGON IS TO STRENGTHEN THE COLLECTIVE VOICE, LEADERSHIP, AND CAPACITY OF NONPROFITS TO ENRICH THE LIVES OF ALL OREGONIANS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 690589 | Expense |
| Revenue | 636872 | Revenue |
| Description | CONSULTATION AND CLIENT SERVICES: NAO PROVIDES BOTH SHORT- AND LONG- TERM CONSULTATIONS, AND CUSTOM DESIGNED TRAINING PROGRAMS TO ASSIST NONPROFIT ORGANIZATIONS TO STRENGTHEN GOVERNANCE, MANAGEMENT, PLANNING AND FUND DEVELOPMENT. CONSULTATION TOPICS INCLUDE FINANCIAL MANAGEMENT, BOARD DEVELOPMENT, STRATEGIC PLANNING, ORGANIZATIONAL STRUCTURE, SUPERVISION AND MANAGEMENT, CONFLICT RESOLUTION, COLLABORATION, BUILDING AND SUSTAINING DIVERSITY, FUND DEVELOPMENT STRATEGY AND EFFECTIVE USE OF TECHNOLOGY. CONSULTATION AND CLIENT SERVICES ALSO INCLUDES NAO EXECUTIVE TRANSITION SERVICES PROGRAM PROVIDING INTERIM EXECUTIVE DIRECTORS FOR NONPROFITS EXPERIENCING EXECUTIVE TRANSITION, AS WELL AS SUPPORT FOR SUCCESSION PLANNING AND EXECUTIVE SEARCHES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 219490 | Expense |
| Revenue | 151734 | Revenue |
| Description | WORKSHOPS AND NETWORKS: NAO PROVIDES HIGH QUALITY, AFFORDABLE TRAINING PROGRAMS ON ISSUES OF BOARD DEVELOPMENT, FUNDING STRATEGY, FINANCIAL MANAGEMENT, DIVERSITY, SUPERVISION AND TECHNOLOGY. WORKSHOPS ARE OFFERED IN PORTLAND, BEND, PENDLETON, MEDFORD, ASTORIA, EUGENE AND OTHER LOCATIONS THROUGHOUT OREGON. NAO SPONSORS EIGHT PROFESSIONAL NETWORKS; EXECUTIVE DIRECTORS NETWORK, MID-VALLEY NONPROFIT NETWORK, NONPROFIT NETWORK OF CENTRAL OREGON, NONPROFIT FISCAL MANAGERS ASSOCIATION, NONPROFIT BOARD NETWORK, DIVERSITY LEADERS NETWORK, ROGUE VALUE NONPROFIT NETWORK AND SOUTH WILLAMETTE VALLEY NONPROFIT NETWORK. NETWORKS MEET MONTHLY, PROVIDING PROFESSIONAL UPDATES AND OPPORTUNITIES TO LEARN FROM PEERS WITHIN THE NONPROFIT COMMUNITY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 155095 | Expense |
| Revenue | 89416 | Revenue |
| Description | MEMBERSHIP: NAO MEMBERS RECEIVE DISCOUNTS ON NAO TRAINING EVENTS, AS WELL AS ACCESS TO DISCOUNTED SERVICES AND PRODUCTS SUCH AS: D & O AND UNEMPLOYMENT INSURANCE, CREDIT CARD PROCESSING, BACKGROUND CHECKS, AND TELECONFERENCING. WE CURRENTLY HAVE 641 MEMBERS, WHICH INCLUDE 481 NONPROFITS AND 160 AFFILIATE MEMBERS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 301299 | Expense |
| Grants | 51726 | Grants |
| Revenue | 21781 | Revenue |
| Description | TECHNOLOGY INITIATIVE: NAO WORKS TO ENSURE ALL NONPROFITS CAN USE TECHNOLOGY TO EXPAND THE REACH AND IMPACT OF THEIR WORK. NAO PROVIDES AFFORDABLE, HIGH QUALITY TECHNOLOGY SUPPORT SERVICES AND ASSISTANCE TO NONPROFIT ORGANIZATIONS THROUGHOUT ITS SERVICE AREA. THE NONPROFIT HELPLINE AND RESOURCES: NAO NONPROFIT ORGANIZATIONS INFORMATION AND REFERRAL HELPLINE ASSISTS 2,000 CALLERS ANNUALLY FROM THROUGHOUT OREGON AND THE NORTHWEST WITH SHORT PROBLEM SOLVING CONSULTATIONS AND REFERRALS. NAO ALSO MANAGES TECHNICAL ASSISTANCE FUNDS THROUGH WHICH QUALIFIED NONPROFIT ORGANIZATIONS OBTAIN ASSISTANCE WITH THE COST OF TRAINING AND CONSULTATION TO STRENGTHEN MANAGEMENT, GOVERNANCE, AND STRATEGIC PLANNING. NAO ALSO LINKS NONPROFITS TO PRO BONO LEGAL ASSISTANCE THROUGH PARTNERSHIP WITH THE YOUNG LAWYERS SECTION OF THE MULTNOMAH COUNTY BAR AND PROVIDES OTHER RESOURCES FOR COMMUNITY-BASED NONPROFITS. ADVOCACY: THE NONPROFIT ASSOCIATION OF OREGON SUPPORTS THE ADVOCACY RIGHTS OF NONPROFITS, AND BELIEVES THAT THEY CAN AND SHOULD PARTICIPATE IN PUBLIC POLICY DIALOGUE THAT AFFECTS THEIR ORGANIZATIONS, COMMUNITY AND THE PEOPLE THEY SERVE. NAO PROVIDES ADVOCACY RESOURCES AND PUBLIC POLICY ALERTS. FISCAL SPONSORSHIPS: THE NONPROFIT ASSOCIATION OF OREGON SERVES AS FISCAL SPONSOR FOR VARIOUS ORGANIZATIONS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 301299 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 51726 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 21781 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1366473 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 37 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 26 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KIM VU | NamePerson |
| Telephone Number | 5032394001 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5100 SW MACADAM AVE SUITE 360 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97239 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| KARIN KELLEY-TORREGROZA | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| CHRIS KRENK | ||||||
| VICE PRESIDE | 1.00 | X | X | 0 | 0 | 0 |
| TONYA GRAHAM | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| ROSS LAYBOURN | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| CLAIRE SEGUIN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ELOISE DAMROSCH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAVID LESLIE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BOB LIEBERMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BRANDI TUCK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RICHARD NITTI | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARK LANGSETH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL KAPLAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CHARLIE LATOURETTE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JAMES WHITE | ||||||
| EXECUTIVE DI | 40.00 | X | 16688 | 0 | 978 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 16688 | TotalReportableCompFromOrg |
| Total Other Compensation | 978 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 666691 | AllOtherContributions |
| Total Contributions | 666691 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| PROGRAM SERVICE FEES | 810387 | 810387 |
| NAO MEMBERSHIP DUES | 89416 | 89416 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 899803 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 894 | TotalRevenueColumn |
| Related Or Exempt Function Income | 894 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 40663 | GrossSalesOfInventory |
| Cost Of Goods Sold | 12975 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27688 | TotalRevenueColumn |
| Related Or Exempt Function Income | 27688 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1595076 | TotalRevenueColumn |
| Related Or Exempt Function Income | 928385 | RelatedOrExemptFunctionIncome |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51726 | Total |
| Program Services | 51726 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117870 | Total |
| Program Services | 58935 | ProgramServices |
| Management And General | 35361 | ManagementAndGeneral |
| Fundraising | 23574 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 951052 | Total |
| Program Services | 795340 | ProgramServices |
| Management And General | 73717 | ManagementAndGeneral |
| Fundraising | 81995 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75828 | Total |
| Program Services | 62330 | ProgramServices |
| Management And General | 6594 | ManagementAndGeneral |
| Fundraising | 6904 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106563 | Total |
| Program Services | 85325 | ProgramServices |
| Management And General | 10768 | ManagementAndGeneral |
| Fundraising | 10470 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92532 | Total |
| Program Services | 69184 | ProgramServices |
| Management And General | 20056 | ManagementAndGeneral |
| Fundraising | 3292 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18664 | Total |
| Program Services | 16775 | ProgramServices |
| Management And General | 940 | ManagementAndGeneral |
| Fundraising | 949 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100837 | Total |
| Program Services | 82050 | ProgramServices |
| Management And General | 8899 | ManagementAndGeneral |
| Fundraising | 9888 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17931 | Total |
| Program Services | 17092 | ProgramServices |
| Management And General | 733 | ManagementAndGeneral |
| Fundraising | 106 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2630 | Total |
| Program Services | 2129 | ProgramServices |
| Management And General | 238 | ManagementAndGeneral |
| Fundraising | 263 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14714 | Total |
| Program Services | 12558 | ProgramServices |
| Management And General | 1021 | ManagementAndGeneral |
| Fundraising | 1135 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| EVENTS | 46912 | 45358 | 1554 | |
| SUPPLIES, FEES AND FOOD | 36543 | 29980 | 5822 | 741 |
| TELEPHONE | 14743 | 10835 | 977 | 2931 |
| OTHER FISCAL SPONSOR EXP | 12973 | 12895 | 78 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20172 | Total |
| Program Services | 13961 | ProgramServices |
| Management And General | 5368 | ManagementAndGeneral |
| Fundraising | 843 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1681690 | Total |
| Program Services | 1366473 | ProgramServices |
| Management And General | 172126 | ManagementAndGeneral |
| Fundraising | 143091 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 159924 | BOY |
| EOY | 241183 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 578046 | BOY |
| EOY | 473892 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107500 | BOY |
| EOY | 105000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73663 | BOY |
| EOY | 60761 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6424 | BOY |
| EOY | 1295 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32195 | BOY |
| EOY | 34890 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 244053 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 239765 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5010 | BOY |
| EOY | 4288 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 962762 | BOY |
| EOY | 921309 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98527 | BOY |
| EOY | 103456 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123420 | BOY |
| EOY | 163652 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 221947 | BOY |
| EOY | 267108 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 265271 | BOY |
| EOY | 300548 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 475544 | BOY |
| EOY | 353653 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 740815 | BOY |
| EOY | 654201 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 962762 | BOY |
| EOY | 921309 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -86614 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 831821 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 663588 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1307747 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 568805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 666691 | CurrentTaxYear |
| Total | 4038652 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 831821 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 663588 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1307747 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 568805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 666691 | CurrentTaxYear |
| Total | 4038652 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 670364 | AmountsSubstContributorsTotal |
| Public Support Total170 | 3368288 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8106 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5225 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3932 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1146 | CurrentTaxYearMinus1Year |
| Current Tax Year | 894 | CurrentTaxYear |
| Total | 19303 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 4057955 | TotalSupport |
| Gross Receipts From Admissions Etc | 941360 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.83000 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.86170 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 540 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 540 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1681150 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1681690 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 234085 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 58521 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 231368 | CurrentYearMinus3 |
| Current Year Minus2 | 225162 | CurrentYearMinus2 |
| Current Year Minus1 | 233085 | CurrentYearMinus1 |
| Current Year | 234085 | CurrentYear |
| Total | 923700 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,385,550 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 209 | CurrentYearMinus3 |
| Current Year Minus2 | 148 | CurrentYearMinus2 |
| Current Year Minus1 | 260 | CurrentYearMinus1 |
| Current Year | 540 | CurrentYear |
| Total | 1157 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 57842 | CurrentYearMinus3 |
| Current Year Minus2 | 56291 | CurrentYearMinus2 |
| Current Year Minus1 | 58271 | CurrentYearMinus1 |
| Current Year | 58521 | CurrentYear |
| Total | 230925 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $346,388 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 244053 | OtherCostOrOtherBasis |
| Depreciation | 239765 | Depreciation |
| Book Value | 4288 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4288 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 1595976 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 900 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 900 | RevenueNotRptdF990 |
| Revenue Subtotal | 1595076 | RevenueSubtotal |
| Total Revenue Per Form990 | 1595076 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1682590 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 900 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 900 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1681690 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1681690 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LIABILITY UNDER FIN 48 FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PAGE 3, PART X | ReturnReference |
| Explanation | UNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, AN ORGANIZATION MUST ALSO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AS OF SEPTEMBER 30, 2013. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|---|---|---|
| HISTORIC PARKROSE | |||||
| 11036 NE SANDY BLVD | PORTLAND | OR | 97220 | 501C3 | 9446 |
| ST JOHN'S MAINSTREET COALITION | |||||
| 8250 N LOMBARD ST | PORTLAND | OR | 97203 | 7380 | |
| OUR 42ND AVE- CENTRAL NE NEIGHBORS | |||||
| 4415 NE 87TH AVE | PORTLAND | OR | 97220 | 9817 | |
| THE ROSEWOOD INITIATIVE | |||||
| PO BOX 9175 | PORTLAND | OR | 97207 | 9817 | |
| NATIVE AMERICAN YOUTH & FAMILY CTR | |||||
| 5135 NE COLUMBIA BLVD | PORTLAND | OR | 97218 | 9817 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 4 | TotalNbrOfOtherOrganizations |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | TECHNOLOGY INITIATIVE: NAO WORKS TO ENSURE ALL NONPROFITS CAN USE TECHNOLOGY TO EXPAND THE REACH AND IMPACT OF THEIR WORK. NAO PROVIDES AFFORDABLE, HIGH QUALITY TECHNOLOGY SUPPORT SERVICES AND ASSISTANCE TO NONPROFIT ORGANIZATIONS THROUGHOUT ITS SERVICE AREA. THE NONPROFIT HELPLINE AND RESOURCES: NAO NONPROFIT ORGANIZATIONS INFORMATION AND REFERRAL HELPLINE ASSISTS 2,000 CALLERS ANNUALLY FROM THROUGHOUT OREGON AND THE NORTHWEST WITH SHORT PROBLEM SOLVING CONSULTATIONS AND REFERRALS. NAO ALSO MANAGES TECHNICAL ASSISTANCE FUNDS THROUGH WHICH QUALIFIED NONPROFIT ORGANIZATIONS OBTAIN ASSISTANCE WITH THE COST OF TRAINING AND CONSULTATION TO STRENGTHEN MANAGEMENT, GOVERNANCE, AND STRATEGIC PLANNING. NAO ALSO LINKS NONPROFITS TO PRO BONO LEGAL ASSISTANCE THROUGH PARTNERSHIP WITH THE YOUNG LAWYERS SECTION OF THE MULTNOMAH COUNTY BAR AND PROVIDES OTHER RESOURCES FOR COMMUNITY-BASED NONPROFITS. ADVOCACY: THE NONPROFIT ASSOCIATION OF OREGON SUPPORTS THE ADVOCACY RIGHTS OF NONPROFITS, AND BELIEVES THAT THEY CAN AND SHOULD PARTICIPATE IN PUBLIC POLICY DIALOGUE THAT AFFECTS THEIR ORGANIZATIONS, COMMUNITY AND THE PEOPLE THEY SERVE. NAO PROVIDES ADVOCACY RESOURCES AND PUBLIC POLICY ALERTS. FISCAL SPONSORSHIPS: THE NONPROFIT ASSOCIATION OF OREGON SERVES AS FISCAL SPONSOR FOR VARIOUS ORGANIZATIONS. |
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS OF NAO ARE OREGON NONPROFIT ORGANIZATIONS. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | AT THE ANNUAL MEETING MEMBERS VOTE TO ELECT CANDIDATES TO THE BOARD OF DIRECTORS. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 AS PREPARED BY THE CPA IS REVIEWED IN DETAIL BY THE FINANCE MANAGER AND THE EXECUTIVE DIRECTOR. A COPY OF THE 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | ALL POTENTIAL CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED TO THE BOARD. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | EXECUTIVE DIRECTOR COMPENSATION IS APPROVED BY THE BOARD. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | ALL GOVERNANCE DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| ADDITIONAL INFORMATION | FORM 990, PART VII | EXECUTIVE DIRECTOR JAMES WHITE FIRST BECAME EMPLOYED BY NAO IN NOVEMBER 2012. THEREFORE, COMPENSATION REPORTED ON FORM 990, PART VII, SECTION A IS FOR THE FINAL TWO MONTHS OF CALENDAR YEAR 2012. |