﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-08-15T09:46:22-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HOFFMAN STEWART &amp; SCHMIDT PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4900 MEADOWS ROAD STE 200</AddressLine1>
        <City>LAKE OSWEGO</City>
        <State>OR</State>
        <ZIPCode>970353295</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>930635480</EIN>
      <Name>
        <BusinessNameLine1>LEGAL AID SERVICES OF OREGON</BusinessNameLine1>
      </Name>
      <NameControl>LEGA</NameControl>
      <Phone>5032244094</Phone>
      <USAddress>
        <AddressLine1>921 SW WASHINGTON ST NO 500</AddressLine1>
        <City>PORTLAND</City>
        <State>OR</State>
        <ZIPCode>972052823</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TOM MATSUDA</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5032244094</Phone>
      <DateSigned>2011-08-09</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>TODD D MASSINGER</Name>
      <Phone>5032205900</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>TOM MATSUDA</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>921 SW WASHINGTON SUITE 500</AddressLine1>
        <City>PORTLAND</City>
        <State>OR</State>
        <ZIPCode>972052823</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>9435568</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.LASOREGON.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1974</YearFormation>
      <StateLegalDomicile>OR</StateLegalDomicile>
      <ActivityOrMissionDescription>THE PRIMARY PURPOSE OF LEGAL AID SERVICES OF OREGON SHALL BE TO ACHIEVE JUSTICE FOR THE LOW-INCOME COMMUNITIES OF OREGON BY PROVIDING A FULL RANGE OF THE HIGHEST QUALITY CIVIL LEGAL SERVICES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>18</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>18</NbrIndependentVotingMembers>
      <TotalNbrEmployees>138</TotalNbrEmployees>
      <TotalNbrVolunteers>20</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>8607157</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>9272913</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>110762</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>96486</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>17159</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>27943</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>15086</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>38226</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>8750164</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>9435568</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>7371321</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>7658340</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>14763</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1691541</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1680489</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>9062862</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>9338829</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-312698</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>96739</RevenuesLessExpensesCY>
      <TotalAssetsBOY>3118447</TotalAssetsBOY>
      <TotalAssetsEOY>3091847</TotalAssetsEOY>
      <TotalLiabilitiesBOY>647439</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>524100</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2471008</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2567747</NetAssetsOrFundBalancesEOY>
      <MissionDescription>THE PRIMARY PURPOSE OF LEGAL AID SERVICES OF OREGON SHALL BE TO ACHIEVE JUSTICE FOR THE LOW-INCOME COMMUNITIES OF OREGON BY PROVIDING A FULL RANGE OF THE HIGHEST QUALITY CIVIL LEGAL SERVICES.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>8373325</Expense>
      <Revenue>96486</Revenue>
      <Description>LEGAL AID SERVICES OF OREGON PROVIDES SERVICES IN THE AREAS OF FAMILY LAW, SENIOR CITIZEN LAW, CIVIL LITIGATION, ADMINISTRATIVE LAW, MIGRANT WORKER LITIGATION, AND NATIVE AMERICAN LITIGATION. THE ORGANIZATION ALSO RECRUITS AND TRAINS VOLUNTEER ATTORNEYS TO PROVIDE LEGAL ASSISTANCE TO LOW-INCOME INDIVIDUALS.</Description>
      <TotalProgramServiceExpense>8373325</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">1</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>33</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>138</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>18</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>18</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>OR</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>THOMAS MATSUDA</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>5032244094</TelephoneNumber>
        <AddressUS>
          <AddressLine1>921 SW WASHINGON ST 500</AddressLine1>
          <City>PORTLAND</City>
          <State>OR</State>
          <ZIPCode>972052823</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL MASON</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WAYNE BELMONT</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAULA PALMER</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK COMSTOCK</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ED GOODMAN</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LISA NEAL-GRAVES</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL KELLY</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARY TINOCO</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BEVERLY PEARMAN</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MEG RAMIREZ</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MANUEL PEREZ</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONNA SATHER</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LOUIS SAVAGE</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LANE SHETTERLY</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAT PLESS</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KRISTIN MACKAY</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JUDI PAYNE</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARC PERRIN</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>THOMAS MATSUDA</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>104148</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>21630</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHIL MARTIN</NamePerson>
        <Title>DIRECTOR OF FINANCE</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>80890</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>16473</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>185038</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>38103</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <FederatedCampaigns>7342</FederatedCampaigns>
      <GovernmentGrants>8187647</GovernmentGrants>
      <AllOtherContributions>1077924</AllOtherContributions>
      <TotalContributions>9272913</TotalContributions>
      <ProgramServiceRevenue>
        <Description>FEES FOR SERVICES</Description>
        <BusinessCode>541100</BusinessCode>
        <TotalRevenueColumn>96486</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>96486</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>96486</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>27943</TotalRevenueColumn>
        <ExclusionAmount>27943</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>OTHER INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>38226</TotalRevenueColumn>
        <ExclusionAmount>38226</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>38226</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>9435568</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>96486</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>66169</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>223141</Total>
        <ProgramServices>202166</ProgramServices>
        <ManagementAndGeneral>20083</ManagementAndGeneral>
        <Fundraising>892</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>5310493</Total>
        <ProgramServices>4766372</ProgramServices>
        <ManagementAndGeneral>534436</ManagementAndGeneral>
        <Fundraising>9685</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>295655</Total>
        <ProgramServices>270502</ProgramServices>
        <ManagementAndGeneral>24799</ManagementAndGeneral>
        <Fundraising>354</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>1403131</Total>
        <ProgramServices>1283536</ProgramServices>
        <ManagementAndGeneral>117844</ManagementAndGeneral>
        <Fundraising>1751</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>425920</Total>
        <ProgramServices>389546</ProgramServices>
        <ManagementAndGeneral>35820</ManagementAndGeneral>
        <Fundraising>554</Fundraising>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>446967</Total>
        <ProgramServices>366197</ProgramServices>
        <ManagementAndGeneral>80670</ManagementAndGeneral>
        <Fundraising>100</Fundraising>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>162555</Total>
        <ProgramServices>147477</ProgramServices>
        <ManagementAndGeneral>14895</ManagementAndGeneral>
        <Fundraising>183</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>550042</Total>
        <ProgramServices>476333</ProgramServices>
        <ManagementAndGeneral>72963</ManagementAndGeneral>
        <Fundraising>746</Fundraising>
      </Occupancy>
      <Travel>
        <Total>62961</Total>
        <ProgramServices>60422</ProgramServices>
        <ManagementAndGeneral>2508</ManagementAndGeneral>
        <Fundraising>31</Fundraising>
      </Travel>
      <DepreciationDepletion>
        <Total>41061</Total>
        <ProgramServices>23018</ProgramServices>
        <ManagementAndGeneral>17927</ManagementAndGeneral>
        <Fundraising>116</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>36224</Total>
        <ProgramServices>28922</ProgramServices>
        <ManagementAndGeneral>7260</ManagementAndGeneral>
        <Fundraising>42</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>OTHER</Description>
        <Total>135323</Total>
        <ProgramServices>126481</ProgramServices>
        <ManagementAndGeneral>8747</ManagementAndGeneral>
        <Fundraising>95</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>COMMUNICATIONS</Description>
        <Total>104370</Total>
        <ProgramServices>99605</ProgramServices>
        <ManagementAndGeneral>4654</ManagementAndGeneral>
        <Fundraising>111</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TRAINING</Description>
        <Total>72012</Total>
        <ProgramServices>69574</ProgramServices>
        <ManagementAndGeneral>2392</ManagementAndGeneral>
        <Fundraising>46</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LAW LIBRARY</Description>
        <Total>68974</Total>
        <ProgramServices>63174</ProgramServices>
        <ManagementAndGeneral>5743</ManagementAndGeneral>
        <Fundraising>57</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>9338829</Total>
        <ProgramServices>8373325</ProgramServices>
        <ManagementAndGeneral>950741</ManagementAndGeneral>
        <Fundraising>14763</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>610</BOY>
        <EOY>631</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>681684</BOY>
        <EOY>379052</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>7021</BOY>
        <EOY>3430</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>565697</BOY>
        <EOY>585069</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>271975</BOY>
        <EOY>204653</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>753372</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>479649</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>54169</BOY>
        <EOY>273723</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsOtherSecurities>
        <BOY>1537291</BOY>
        <EOY>1645289</EOY>
      </InvestmentsOtherSecurities>
      <TotalAssets>
        <BOY>3118447</BOY>
        <EOY>3091847</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>464943</BOY>
        <EOY>402025</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>83378</BOY>
        <EOY>33364</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>99118</BOY>
        <EOY>88711</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>647439</BOY>
        <EOY>524100</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2463987</BOY>
        <EOY>2541629</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>7021</BOY>
        <EOY>26118</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2471008</BOY>
        <EOY>2567747</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3118447</BOY>
        <EOY>3091847</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>96739</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>7517279</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>7901531</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8242293</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8607157</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9272913</CurrentTaxYear>
        <Total>41541173</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>7517279</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>7901531</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8242293</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8607157</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9272913</CurrentTaxYear>
        <Total>41541173</Total>
      </Total170>
      <AmountsSubstContributorsTotal>10858054</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>30683119</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>64848</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>109398</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>74418</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>17159</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27943</CurrentTaxYear>
        <Total>293766</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus3Years>60607</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>20229</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15086</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>38226</CurrentTaxYear>
        <Total>134148</Total>
      </OtherIncome170>
      <TotalSupport>41969087</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>586724</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.73110</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.74740</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <GeneralExplanation>SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME: OTHER INCOME IS RELATED EXEMPT MISCELLANEOUS INCOME NOT CATEGORIZED AS SERVICE INCOME, GRANTS OR CONTRIBUTIONS, AND INVESTMENT INCOME.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>16510</OtherCostOrOtherBasis>
        <Depreciation>12441</Depreciation>
        <BookValue>4069</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>670548</OtherCostOrOtherBasis>
        <Depreciation>400894</Depreciation>
        <BookValue>269654</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>66314</OtherCostOrOtherBasis>
        <Depreciation>66314</Depreciation>
        <BookValue>0</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>273723</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>CERTIFICATES OF DEPOSIT</Description>
        <BookValue>1199008</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>MUTUTAL FUNDS</Description>
        <BookValue>446281</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>1645289</TotalOfBookValueSecurities>
      <OtherLiabilities>
        <Description>DEPOSITS</Description>
        <Amount>6949</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DEFERRED RENT</Description>
        <Amount>81762</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>88711</TotalOfAmounts>
      <TotalRevenue>9435568</TotalRevenue>
      <TotalExpenses>9338829</TotalExpenses>
      <ExcessOrDeficitForYear>96739</ExcessOrDeficitForYear>
      <TotalAdjustments>0</TotalAdjustments>
      <ExcessOrDeficitPerFS>96739</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>9435568</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>9435568</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>9435568</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>9338829</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>9338829</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>9338829</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>A DRAFT COPY IS AVAILABLE TO EACH VOTING MEMBER AND IS REVIEWED BY THE EXECUTIVE COMMITTEE BEFORE FILING. THE REVIEWED FORM 990 FOR THE YEAR IS PRESENTED TO THE FULL BOARD AT THE NEXT SCHEDULED MEETING FOR APPROVAL PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>AS A NON-PROFIT LAW FIRM, ALL ATTORNEYS ARE GOVERNED BY THE OREGON CODE OF PROFESSIONAL CONDUCT, WHICH INCLUDES CONFLICT OF INTEREST RULES. UNDER THESE RULES, ALL ATTORNEYS ARE REQUIRED TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST RULES AS A CONDITION OF LICENSE IN OREGON.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS COMPARABLE SALARY INFORMATION AND APPROVES THE SALARY LEVEL FOR THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 1</ReturnReference>
        <Explanation>THE ACCOUNTING METHOD HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS FOR REVIEWING FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>