OEA CHOICE WELFARE TRUST: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- OEA CHOICE WELFARE TRUST (EIN 93-0763726)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-05-14
- IRS object ID
- 201221359349306242
- Schema version
- 2010v3.4
- 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 | 2012-05-14T18:32:12-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 HAWTHORNE AVE SE 140 | AddressLine1 |
| City | SALEM | City |
| State | OR | State |
| ZIP Code | 97301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930763726 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OEA CHOICE TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OEAC | NameControl |
| Phone | 5036203822 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA STREET BLDG 2 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVE MCNANNAY | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 5036203822 | Phone |
| Date Signed | 2012-05-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOYLYN M ANKENEY CPA | Name |
| Phone | 5035857774 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEVE MCNANNAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA STREET BLDG 2 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3464489 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.OEACHOICE.COM | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1980 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | PROMOTE HEALTH AND WELL-BEING OF OREGON SCHOOL EMPLOYEES THROUGH THE PROVISION OF WELLNESS GRANTS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 8 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 22927046 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1605926 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1268952 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1729617 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 121610 | OtherRevenuePriorYear |
| Other Revenue Current Year | 25650 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 24317608 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3361193 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 291754 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 325447 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 5171237 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 52389 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1572416 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1699389 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 750443 | OtherExpensePriorYear |
| Other Expenses Current Year | 744878 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7785850 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2822103 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 16531758 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 539090 | RevenuesLessExpensesCY |
| Total Assets BOY | 51985144 | TotalAssetsBOY |
| Total Assets EOY | 57487118 | TotalAssetsEOY |
| Total Liabilities BOY | 1657118 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1526238 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 50328026 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 55960880 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO PROVIDE FLEXIBLE, COST EFFECTIVE HEALTH BENEFITS AND SUPERIOR CUSTOMER SERVICE TO EMPLOYEES AND THEIR FAMILIES OF OREGON'S PUBLIC SCHOOLS AND COMMUNITY COLLEGES. THE PROMOTING OF HEALTH AND WELL-BEING OF OREGON SCHOOL EMPLOYEES THROUGH THE PROVISION OF WELLNESS GRANTS TO QUALIFIED EDUCATIONAL ORGANIZATIONS FOR SELF-DESIGNED WELLNESS PROGRAMS CREATED AND PERSONALIZED BY SCHOOL EMPLOYEES FOR SCHOOL EMPLOYEES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 1 | SignificantChange |
| Description | WELLNESS GRANTS TO QUALIFIED EDUCATIONAL ORGANIZATIONS FOR SELF-DESIGNED WELLNESS PROGRAMS CREATED AND PERSONALIZED BY SCHOOL EMPLOYEES FOR SCHOOL EMPLOYEES. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 8 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMIE MARCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5036203822 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 2 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOHN NEHL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MAURICE HICKS | |||||||
| TRUSTEE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X | |
| MARY LOU BECK | |||||||
| TRUSTEE SECRETARY | 1.00 | X | 0 | 0 | 0 | X | |
| GAIL RASMUSSEN | |||||||
| OEA PRESIDENT | 1.00 | X | 0 | 178822 | 0 | ||
| CHERI HIGGINS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STEVE MCNANNAY | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 164584 | 0 | 763344 | X | ||
| JAMIE MARCY | |||||||
| ACCOUNTING MANAGER | 40.00 | 104258 | 0 | 64899 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 268842 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 178822 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 828243 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | NATIONAL SOFTWARE ASSOCIATES | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5321 WINDSOR TERRACE | AddressLine1 |
| City | WESTLINN | City |
| State | OR | State |
| ZIP Code | 97068 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | SYSTEM MAINTENANCE & LEASE EQUIPMENT | DescriptionOfServices |
| Compensation | 195000 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ODS PREMIUM RESERVES | 524298 | 1500000 | 1500000 |
| PREMIUMS - SCHOOL PAYM | 524298 | 105926 | 105926 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1605926 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1832913 | TotalRevenueColumn |
| Exclusion | $1,832,913 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 103296 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -103296 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -103296 | TotalRevenueColumn |
| Exclusion | -$103,296 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 25650 | TotalRevenueColumn |
| Exclusion | $25,650 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 25650 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3361193 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1605926 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,755,267 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 325447 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52389 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 907194 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 418262 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128100 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166388 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79445 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61535 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44350 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200535 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79846 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22543 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177360 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39216 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37851 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 285 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6777 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4024 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MISCELLANEOUS | 51840 |
| BANK SERVICE FEES | 15628 |
| DATA PROCESSING AND SOF | 2698 |
| PROPERTY TAXES | 390 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2822103 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -18435 | BOY |
| EOY | 79471 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2443771 | BOY |
| EOY | 3057856 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31211 | BOY |
| EOY | 13375 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18540000 | BOY |
| EOY | 19620000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6299 | BOY |
| EOY | 4721 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 159512 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 122759 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37294 | BOY |
| EOY | 36753 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30212589 | BOY |
| EOY | 34029233 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 732415 | BOY |
| EOY | 645709 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51985144 | BOY |
| EOY | 57487118 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 975775 | BOY |
| EOY | 931989 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 278 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 681065 | BOY |
| EOY | 594249 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1657118 | BOY |
| EOY | 1526238 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50328026 | BOY |
| EOY | 55960880 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50328026 | BOY |
| EOY | 55960880 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51985144 | BOY |
| EOY | 57487118 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 539090 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 5093764 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 32189 | OtherCostOrOtherBasis |
| Depreciation | 21638 | Depreciation |
| Book Value | 10551 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 127323 | OtherCostOrOtherBasis |
| Depreciation | 101121 | Depreciation |
| Book Value | 26202 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 36753 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEFERRED COMPENSATION PAYABLE | Description |
| Amount | $594,249 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 594249 | TotalOfAmounts |
| Total Revenue | 3361193 | TotalRevenue |
| Total Expenses | 2822103 | TotalExpenses |
| Excess Or Deficit For Year | 539090 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 5093654 | NetUnrealizedGLOnInvestments |
| Other | $110 | OtherAmount |
| Total Adjustments | 5093764 | TotalAdjustments |
| Excess Or Deficit Per FS | 5632854 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8243320 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 5093654 | NetUnrealizedGainsInvestments |
| Other Revenues | 1060 | OtherRevenues |
| Revenue Not Rptd F990 | 5094714 | RevenueNotRptdF990 |
| Revenue Subtotal | 3148606 | RevenueSubtotal |
| Investment Expenses Not Included | 200535 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 12052 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 212587 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3361193 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2610466 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 950 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 950 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2609516 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 200535 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 12052 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 212587 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2822103 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | GAIN ON SUBSIDIARY INCLUDED ON FINANCIAL STATEMENT 110. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INCOME FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 1,060. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECOVERY OF PRIOR YEAR GRANTS NETTED WITH EXPENSE ON FINANCIAL STATEMENT 12,052. |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSE FROM SUBSIDIARY INCLUDED ON CONSOLIDATED FINANCIAL STATEMENT 950. |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | RECOVERY OF PRIOR YEAR GRANTS NETTED WITH EXPENSE ON FINANCIAL STATEMENT 12,052. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (14 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| MEDFORD SD (GRIFFIN & RUCH) | |||||||
| 500 MONROE ST | MEDFORD | OR | 97501 | 936000519 | SCHOOL DISTRICT | 24984 | WELLNESS PROGRAM |
| CASCADE SCHOOL DISTRICT 5 | |||||||
| 10226 MARION RD SE | TURNER | OR | 97392 | 936000973 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| LANE COMMUNITY COLLEGE | |||||||
| 4000 E 30TH AVE | EUGENE | OR | 97405 | 930546223 | LANE COUNTY | 25000 | WELLNESS PROGRAM |
| BAKER SCHOOL DIST 5J | |||||||
| 2090 FOURTH ST | BAKER CITY | OR | 97814 | 936000179 | SCHOOL DISTRICT | 12950 | WELLNESS PROGRAM |
| CENTRAL SD 13J | |||||||
| 1610 MONMOUTH ST | INDEPENDENCE | OR | 97351 | 936000869 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| JEFFERSON SD 14J | |||||||
| 1328 N 2ND ST | JEFFERSON | OR | 97352 | 936000758 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| KLAMATH FALLS CITY | |||||||
| 1336 AVALON ST | KLAMATH FALLS | OR | 97603 | 936000545 | MUNICIPALITY | 12000 | WELLNESS PROGRAM |
| HILLSBORO SCHOOL DISTRICT | |||||||
| 3083 NE 49TH AVE 104 | HILLSBORO | OR | 97124 | 936001037 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| JEFFERSON CO SD 509JESD | |||||||
| 445 SE BUFF ST | MADRAS | OR | 97741 | 936000537 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| KLAMATH CO SCHOOL DIST | |||||||
| 10501 WASHBURN WAY | KLAMATH FALLS | OR | 97603 | 936000543 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| PHOENIX TALENT SD | |||||||
| PO BOX 698 | PHOENIX | OR | 97535 | 936000506 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| REEDSPORT SD 05 | |||||||
| 100 RANCH ROAD | REEDSPORT | OR | 97467 | 930565903 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
| SO COAST ESD | |||||||
| 1350 TEAKWOOD AVE | COOS BAY | OR | 97420 | 936000341 | SCHOOL DISTRICT | 11500 | WELLNESS PROGRAM |
| SOUTHERN OREGON ESD | |||||||
| 101 N GRAPE ST | MEDFORD | OR | 97501 | 936008718 | SCHOOL DISTRICT | 25000 | WELLNESS PROGRAM |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GAIL RASMUSSEN | |||||||||||||
| 0 | 178822 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 178822 | 0 | 0 |
| STEVE MCNANNAY | |||||||||||||
| 164584 | 0 | 0 | 0 | 0 | 0 | 742516 | 0 | 20828 | 0 | 927928 | 0 | 0 | 0 |
| JAMIE MARCY | |||||||||||||
| 104258 | 0 | 0 | 0 | 0 | 0 | 45505 | 0 | 19394 | 0 | 169157 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CHANGES IN PROGRAM SERVICES | FORM 990, PART III, LINE 3 | OEA CHOICE TRUST ("THE PLAN") HISTORICALLY PROVIDED HEALTH AND DEATH BENEFITS TO COVERED EMPLOYEES OF CERTAIN OREGON SCHOOL DISTRICTS. IN 2007, THE OREGON LEGISLATIVE ASSEMBLY PASSED SENATE BILL 426 WHICH ESTABLISHED THE OREGON EDUCATORS BENEFIT BOARD (OEBB) TO CREATE AN INSURANCE POOL FOR EDUCATORS IN THE STATE OF OREGON. UNLESS EXEMPTED BY SENATE BILL 426, AS SCHOOL DISTRICT CONTRACTS WITH THE PLAN EXPIRE THE SCHOOL DISTRICTS ARE REQUIRED TO ENTER THE OEBB INSURANCE POOL WITH THE FIRST ENROLLMENT EFFECTIVE OCTOBER 2008. UNLESS EXEMPTED, ALL SCHOOL DISTRICTS ARE REQUIRED TO BE IN THE OEBB INSURANCE POOL BY OCTOBER 2010. AS A RESULT OF THIS LEGISLATION, CONTRIBUTIONS FROM PARTICIPATING SCHOOL DISTRICTS HAVE DECREASED BY 99% AND 90% FOR THE YEARS ENDING JUNE 30, 2011 AND 2010 RESPECTIVELY. THERE IS NO INTENTION TO TERMINATE THE PLAN; HOWEVER, DUE TO THE NATURE OF SENATE BILL 426, THE PLAN IS UNDERGOING A CHANGE IN ITS NATURE OF OPERATIONS. IN 2009, THE BOARD OF TRUSTEES AND MANAGEMENT COLLECTIVELY DECIDED TO RETURN ALL EXCESS RESERVES AND ASSETS TO THE PLAN MEMBERS, BY MEANS OF GRANTS TO THOSE MEMBERS THROUGH THE WELLNESS GRANT PROGRAM. THE INTENT OF THE PROGRAM IS TO PROVIDE FOR THE CONTINUATION OF MEMBERS' BENEFITS UNTIL ALL ASSETS HAVE BEEN DEPLETED. |
| 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 THE PORTLAND AREA CROSS INDUSTRY SALARY SURVEY PUBLISHED BY MILLIMAN. | |
| 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. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 5,093,654. GAIN ON SUBSIDIARY INCLUDED ON FINANCIAL STATEMENT 110. TOTAL TO FORM 990, PART XI, LINE 5: 5,093,764. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OREGON EDUCATION ASSOCIATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 1 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930243443 | EIN |
| Primary Activities | TEACHERS UNION | PrimaryActivities |
| Legal Domicile State | OR | LegalDomicileState |
| Exempt Code Section | 501(C)(5) | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHOICE BENEFIT ADMINISTRATORS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6900 SW ATLANTA ST BLDG 2 | AddressLine1 |
| City | TIGARD | City |
| State | OR | State |
| ZIP Code | 97223 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930956921 | EIN |
| Primary Activity | INSURANCE ADMINISTRATOR | PrimaryActivity |
| Legal Domicile State | OR | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 110 | ShareOfTotalIncome |
| Share Of EOY Assets | 51460 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OREGON EDUCATION ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | J | TransactionType |
| Amount Involved | 38700 | AmountInvolved |
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