CENTRAL OREGON VISITORS ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: CENTRAL OREGON VISITORS ASSOCIATION (EIN 93-0637017)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2014-10-29
IRS object ID: 201443029349301119
Schema version: 2013v3.1
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
Form 990
Schedule C
Schedule D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-10-29T16:14:41-07:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Harrigan Price Fronk & Co LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	975 SW Colorado Ave Suite 200	AddressLine1
City	Bend	City
State	OR	State
ZIP Code	97702	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	930637017	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Central Oregon Visitors Association	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	CENT	BusinessNameControlTxt
Phone	5413898799	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	705 SW BONNETT WAY	AddressLine1
City	Bend	City
State	OR	State
ZIP Code	97702	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALANA HUGHSON	PersonNm
Person Title	Executive Director	PersonTitleTxt
Signature	2014-10-29	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CANDACE S FRONK	PreparerPersonNm
PTIN	P00051000	PTIN
Phone	5413824791	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALANA HUGHSON	PrincipalOfficerNm
Gross Receipts	$2,018,862	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.VISITCENTRALOREGON.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1974	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	ENHANCEMENT OF TOURISM	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	8	TotalEmployeeCnt
Total Gross UBI	$10,000	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$12,416	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,584,662	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,713,710	CYProgramServiceRevenueAmt
PY Investment Income	$256	PYInvestmentIncomeAmt
CY Investment Income	$517	CYInvestmentIncomeAmt
PY Other Revenue	$48,851	PYOtherRevenueAmt
CY Other Revenue	$24,394	CYOtherRevenueAmt
PY Total Revenue	$1,633,769	PYTotalRevenueAmt
CY Total Revenue	$1,738,621	CYTotalRevenueAmt
PY Grants And Similar Paid	$9,075	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$10,340	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$425,859	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$459,553	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,359,754	PYOtherExpensesAmt
CY Other Expenses	$1,293,709	CYOtherExpensesAmt
PY Total Expenses	$1,794,688	PYTotalExpensesAmt
CY Total Expenses	$1,763,602	CYTotalExpensesAmt
PY Revenues Less Expenses	-$160,919	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$24,981	CYRevenuesLessExpensesAmt
Total Assets BOY	$779,774	TotalAssetsBOYAmt
Total Assets EOY	$687,306	TotalAssetsEOYAmt
Total Liabilities BOY	$277,142	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$209,655	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$502,632	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$477,651	NetAssetsOrFundBalancesEOYAmt
Mission	ENHANCEMENT OF TOURISM	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	DEVELOPING PROMOTIONAL MATERIALS, PROGRAMS AND EVENTS FOR THE RECREATION AND TOURISM INDUSTRY OF CENTRAL OREGON.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	8	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ALANA HUGHSON	PersonNm
Phone	5413898799	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	705 SW Bonnett way STE 1000	AddressLine1
City	BEND	City
State	OR	State
ZIP Code	97702	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd
PENNY BENNINGTON
Director	1.00	0.00	Yes (X)	$0	$0	$0
TAMMY BANEY
Director	1.00	0.00	Yes (X)	$0	$0	$0
DAN DESPOTOPULOS
Treasurer	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
TOM ANDERSON
EX-OFFICIO	1.00	0.00	Yes (X)	$0	$0	$0
BRENT MCLEAN
Director	1.00	0.00	Yes (X)	$0	$0	$0
SCOTT HUNTSMAN
Director	1.00	0.00	Yes (X)	$0	$0	$0
LARRY BROWNING
Director	1.00	0.00	Yes (X)	$0	$0	$0
CHRIS OTTO
Director	1.00	0.00	Yes (X)	$0	$0	$0
RYAN SMITH
EX OFFICIO	1.00	0.00	Yes (X)	$0	$0	$0
GEOFF ROEMELT
Director	1.00	0.00	Yes (X)	$0	$0	$0
DENNIS OLIPHANT
VICE CHAIRMAN	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DAVIS SMITH
Director	1.00	0.00	Yes (X)	$0	$0	$0
MELISSA HOCHSCHILD
Director	1.00	0.00	Yes (X)	$0	$0	$0
TOM O'SHEA
Chairman	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
ALANA HUGHSON
EXECUTIVE DIRECTOR	40.00	0.00		$99,375	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$99,375	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADVERTISING SALES	$10,000	$10,000
COOPERATIVE MARKETING	$398,804		$398,804
FEES & CONTRACTS GOV AGEN	$1,101,923		$1,101,923
MEMBERSHIP DUES & ASSESS.	$116,552		$116,552
VISITOR CENTER SALES	$86,431		$86,431

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,713,710	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$517	TotalRevenueColumnAmt
Exclusion	$517	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$304,635	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$280,241	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,394	TotalRevenueColumnAmt
Exclusion	$24,394	ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,738,621	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,703,710	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$10,000	UnrelatedBusinessRevenueAmt
Exclusion	$24,911	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$10,340	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$99,375	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$263,312	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$9,526	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$54,130	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$33,210	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,205	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,064,898	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,967	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$28,398	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,946	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,434	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
VISITOR CENTER EXPENSES	$80,397
FULFILLMENT	$42,875
PUBLIC RELATIONS	$30,146
PHONE & INTERNET	$6,842

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,601	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,763,602	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$199,166	BOYAmt
EOY	$130,562	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$243,741	BOYAmt
EOY	$244,133	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$263,637	BOYAmt
EOY	$283,077	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$60,718	BOYAmt
EOY	$20,968	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$26,770	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$20,704	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$10,012	BOYAmt
EOY	$6,066	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,500	BOYAmt
EOY	$2,500	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$779,774	BOYAmt
EOY	$687,306	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$37,048	BOYAmt
EOY	$29,495	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$240,094	BOYAmt
EOY	$180,160	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$277,142	BOYAmt
EOY	$209,655	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$502,632	BOYAmt
EOY	$477,651	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$502,632	BOYAmt
EOY	$477,651	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$779,774	BOYAmt
EOY	$687,306	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$24,981	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form1120 POL Filed	false	Form1120POLFiledInd
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,770	OtherCostOrOtherBasisAmt
Depreciation	$20,704	DepreciationAmt
Book Value	$6,066	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,066	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,738,621	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$1,738,621	RevenueSubtotalAmt
Total Revenue Per Form990	$1,738,621	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,763,602	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,763,602	ExpensesSubtotalAmt
Total Expenses Per Form990	$1,763,602	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X : FIN48 Footnote	FormAndLineReferenceDesc
Explanation	The organization is exempt from federal and state income taxes, with the exception of federal taxes for net profits on unrelated business income, under Internal Revenue Code Section 501(c)(6). Regarding uncertain tax positions, the organization will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an exempt organization, uncertain tax positions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. The organization has concluded that it had no unrecognized income tax benefits at July 1, 2013, or June 30, 2014, and it has no tax positions for which it estimates a significant change over the next 12 months. The organization is subject to examination by state and federal tax authorities. With few exceptions, the organization is no longer subject to examination by major taxing authorities for years before June 30, 2010.	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Agrmt Prof Fundraising Acty	false	AgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Name Of Event1	PACIFIC AMATEUR GOLF CLASSIC	NameOfEvent1Amt
Gross Receipts Event1	$304,635	GrossReceiptsEvent1Amt
Gross Revenue Event1	$304,635	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$65,734	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$138,880	RentFacilityCostsEvent1Amt
Other Direct Expenses Event1	$75,627	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$304,635	GrossReceiptsTotalAmt
Gross Revenue Total Events	$304,635	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$65,734	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$138,880	RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events	$75,627	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$280,241	DirectExpenseSummaryEventsAmt
Net Income Summary	$24,394	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOYS & GIRLS CLUBS	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 NW WALL STREET	AddressLine1
City	BEND	City
State	OR	State
ZIP Code	97701	ZIPCode

Field	Value	IRS element (for citing)
Recipient EIN	931127536	RecipientEIN
IRC Section	501(c)(3)	IRCSectionDesc
Cash Grant	$10,340	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	GENERAL SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	ACCOUNTANT AND EXECUTIVE DIRECTOR REVIEW THE 990 IN DETAIL FOR ERRORS. THE 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	RELY ON BOARD MEMBERS TO DISCLOSE CONFLICTS PRIOR TO VOTE. THE BOARD MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON THE ISSUE.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	THE BOARD REVIEWS AND APPROVES COMPENSATION ANNUALLY FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IS PAID A SALARY PLUS BENEFITS (VACATION AND RETIREMENT PLAN MATCHING CONTRIBUTIONS).
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	THE BOARD REVIEWS AND APPROVES COMPENSATION ANNUALLY FOR OTHER OFFICERS, IF ANY. EMPLOYEE WAGES ARE DETERMINED AND APPROVED BY THE EXECUTIVE DIRECTOR AND INDIRECTLY APPROVED THROUGH THE BUDGET BY THE BOARD.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE OFFICE FOR PUBLIC INSPECTION.