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Nonprofiteer
← OREGON COMMUNITY FOUNDATION

Form 990 for tax year 2023

Filed by OREGON COMMUNITY FOUNDATION.

Totals

Total revenue
$192,606,151
Total expenses
$244,125,223
Contributions and grants received
$127,105,428
Grants paid
$206,699,499
Program service revenue
$2,067,233
Investment income
$59,952,660
Other revenue
$3,480,830
Total assets, end of year
$2,978,953,625
Total liabilities, end of year
$58,691,174
Net assets or fund balances, end of year
$2,920,262,451
Program services expenses (Part IX)
$222,633,808
Management and general expenses
$18,474,057
Fundraising expenses
$3,017,358
Program service expenses (Part III)
$222,633,808

Program services were 91.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $399,922

  • 1f · All other contributions, gifts and grants

    $126,705,506

  • 1g · Noncash contributions included above

    $36,236,045

  • 2a · Program service revenue: Administrative Fee

    total $2,067,233 · related or exempt $2,067,233

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $29,553,365 · unrelated business $6,833,346 · excluded $22,720,019

  • 5 · Royalties

    total $1,941,371 · unrelated business $1,941,371

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $424,225,273 · other assets $3,905,456

  • 7b · Less cost or other basis and sales expenses

    securities $393,832,846 · other assets $3,898,588

  • 7c · Gain or loss

    securities $30,392,427 · other assets $6,868

  • 7d · Net gain or loss

    total $30,399,295 · excluded $30,399,295

  • 11a · Other revenue: Other Income

    total $1,539,459 · related or exempt $1,539,459

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $1,539,459

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $197,631,737 · program services $197,631,737

  • 2 · Grants to domestic individuals

    total $9,067,762 · program services $9,067,762

  • 5 · Compensation of officers, directors and key employees

    total $1,646,241 · program services $449,467 · management and general $847,805 · fundraising $348,969

  • 7 · Other salaries and wages

    total $10,606,177 · program services $6,719,578 · management and general $2,458,616 · fundraising $1,427,983

  • 8 · Pension plan contributions

    total $981,991 · program services $612,846 · management and general $228,812 · fundraising $140,333

  • 9 · Other employee benefits

    total $1,501,083 · program services $921,882 · management and general $358,846 · fundraising $220,355

  • 10 · Payroll taxes

    total $890,586 · program services $526,535 · management and general $235,143 · fundraising $128,908

  • 11b · Fees: legal

    total $105,108 · program services $44,567 · management and general $60,541

  • 11c · Fees: accounting

    total $78,966 · management and general $78,966

  • 11d · Fees: lobbying

    total $90,414 · program services $90,414

  • 11f · Fees: investment management

    total $12,320,492 · management and general $12,320,492

  • 11g · Fees: other

    total $4,528,300 · program services $3,710,486 · management and general $696,290 · fundraising $121,524

  • 12 · Advertising and promotion

    total $956,262 · program services $435,431 · management and general $286,827 · fundraising $234,004

  • 13 · Office expenses

    total $376,150 · program services $222,389 · management and general $99,315 · fundraising $54,446

  • 14 · Information technology

    total $597,464 · program services $353,235 · management and general $157,749 · fundraising $86,480

  • 16 · Occupancy

    total $832,769 · program services $492,353 · management and general $219,877 · fundraising $120,539

  • 17 · Travel

    total $318,643 · program services $174,742 · management and general $99,162 · fundraising $44,739

  • 19 · Conferences, conventions and meetings

    total $326,856 · program services $193,245 · management and general $86,300 · fundraising $47,311

  • 20 · Interest

    total $10,467 · program services $10,467

  • 22 · Depreciation, depletion and amortization

    total $102,606 · program services $60,663 · management and general $27,091 · fundraising $14,852

  • 23 · Insurance

    total $91,844 · management and general $91,844

  • 24a · Other expenses: Insurance & Real Estate

    total $555,568 · program services $555,568

  • 24b · Other expenses: Volunteer Expenses

    total $183,452 · program services $183,452

  • 24c · Other expenses: Dues & memberships

    total $128,507 · program services $88,223 · management and general $34,282 · fundraising $6,002

  • 24d · Other expenses: Staff Expenses

    total $87,253 · program services $51,586 · management and general $23,037 · fundraising $12,630

  • 24e · All other expenses

    total $108,525 · program services $37,180 · management and general $63,062 · fundraising $8,283

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,312,961 · end of year $17,218,980

  • 2 · Savings and temporary cash investments

    beginning of year $192,454,216 · end of year $191,124,837

  • 3 · Pledges and grants receivable

    beginning of year -$159,125 · end of year $14,154,959

  • 4 · Accounts receivable

    beginning of year $1,165,613 · end of year $939,537

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $757,947 · end of year $1,224,472

  • 9 · Prepaid expenses and deferred charges

    beginning of year $793,002 · end of year $564,127

  • 10a · Land, buildings and equipment: cost or other basis

    $9,066,187

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,428,904

  • 10c · Land, buildings and equipment, net

    beginning of year $8,180,773 · end of year $6,637,283

  • 11 · Investments: publicly traded securities

    beginning of year $923,001,393 · end of year $1,121,036,744

  • 12 · Investments: other securities

    beginning of year $1,513,829,518 · end of year $1,501,195,970

  • 13 · Investments: program-related

    beginning of year $25,545,566 · end of year $24,514,048

  • 15 · Other assets

    beginning of year $92,680,464 · end of year $100,342,668

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,981,782 · end of year $1,960,705

  • 18 · Grants payable

    beginning of year $8,134,248 · end of year $6,668,385

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $224,305 · end of year $0

  • 25 · Other liabilities

    beginning of year $48,123,804 · end of year $50,062,084

  • 27 · Net assets without donor restrictions

    beginning of year $2,618,093,008 · end of year $2,852,909,864

  • 28 · Net assets with donor restrictions

    beginning of year $99,005,181 · end of year $67,352,587

Mission and programs · 2023

Mission

The mission of The Oregon Community Foundation is to improve lives for all Oregonians through the power of philanthropy.

  • The foundation administers charitable funds and makes grants from those funds for charitable, educational, and scientific purposes, primarily in the State of Oregon. In 2023 OCF: -Made grants totaling $197.6 million to approximately 4,000 nonprofit organizations including grants that support Foundation initiatives that focus on strengthening leaders and organizations in the Latino community, promoting youth philanthropy, advancing housing solutions, and connecting Oregonians with learning opportunities from early childhood through higher education. -Assisted approximately 2,850 students with scholarship awards totaling $9.1 million -Administered over 3,602 existing charitable funds; established 124 new funds -Provided educational opportunities for donors, professional advisors, and not-for-profit organizations to learn about philanthropy, grantmaking, endowment building, community issues, and related topics

    Expenses $222,633,808 · Grants $206,699,499 · Revenue $3,606,692

As filed on the 2023 return.

Listed in Part VII

  • Bill Berg

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Carolyn Walker

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Kimberly Cooper

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Lane Shetterly

    Vice-Chair

    Total calculated
    $0
    Hours/week
    1

  • Sabrina Parsons

    At-Large

    Total calculated
    $0
    Hours/week
    1

  • Al Barkouli

    Director

    Total calculated
    $0
    Hours/week
    1

  • Caddy McKeown

    Director (BEG 05/2023)

    Total calculated
    $0
    Hours/week
    1

  • Dee Anne Everson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Julie Manning

    Director (BEG 05/2023)

    Total calculated
    $0
    Hours/week
    1

  • Monica Enand

    Director (BEG 05/2023)

    Total calculated
    $0
    Hours/week
    1

  • Pat Reiten

    Director

    Total calculated
    $0
    Hours/week
    1

  • Patrick Criteser

    Director

    Total calculated
    $0
    Hours/week
    1

  • Penny Allen

    Director

    Total calculated
    $0
    Hours/week
    1

  • Peter Bragdon

    Director

    Total calculated
    $0
    Hours/week
    1

  • Peter Nickerson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Roberta Bobbie Conner

    Director

    Total calculated
    $0
    Hours/week
    1

  • Su Embree

    Director

    Total calculated
    $0
    Hours/week
    1

  • Vanessa Wilkens

    Director

    Total calculated
    $0
    Hours/week
    1

  • Erica D Daley

    Assistant Secretary/CFO

    Total calculated
    $415,281
    From this org
    $339,869
    From related orgs
    $0
    Other
    $75,412
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $338,057
    Bonus
    $0
    Other
    $1,812
    Deferred
    $35,912
    Nontaxable benefits
    $39,500
    Filer's total
    $415,281

  • Lisa Mensah

    CEO/Asst Secretary/Treasurer

    Total calculated
    $883,301
    From this org
    $792,631
    From related orgs
    $0
    Other
    $90,670
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $549,969
    Bonus
    $0
    Other
    $242,662
    Deferred
    $55,625
    Nontaxable benefits
    $35,045
    Filer's total
    $883,301

  • Ray Klinke

    Assistant Secretary

    Total calculated
    $198,680
    From this org
    $145,830
    From related orgs
    $0
    Other
    $52,850
    Hours/week
    40 + 8 related

    Schedule J breakdown matched by us

    Base
    $144,534
    Bonus
    $0
    Other
    $1,296
    Deferred
    $14,999
    Nontaxable benefits
    $37,851
    Filer's total
    $198,680

  • Andrea Chrystine Durbin

    VP of Initiatives and Strategic Partnerships

    Total calculated
    $294,810
    From this org
    $247,516
    From related orgs
    $0
    Other
    $47,294
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $246,820
    Bonus
    $0
    Other
    $696
    Deferred
    $12,736
    Nontaxable benefits
    $34,558
    Filer's total
    $294,810

  • Kirsten Kilchenstein

    Chief Philanthropy Officer

    Total calculated
    $301,425
    From this org
    $265,724
    From related orgs
    $0
    Other
    $35,701
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $264,752
    Bonus
    $0
    Other
    $972
    Deferred
    $26,325
    Nontaxable benefits
    $9,376
    Filer's total
    $301,425

  • Marcy Bradley

    Vice President of Equity and Culture

    Total calculated
    $257,084
    From this org
    $221,230
    From related orgs
    $0
    Other
    $35,854
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,474
    Bonus
    $0
    Other
    $1,756
    Deferred
    $21,711
    Nontaxable benefits
    $14,143
    Filer's total
    $257,084

  • Max Williams

    Senior Advisor to the CEO (THRU 09/2023)

    Total calculated
    $231,286
    From this org
    $216,047
    From related orgs
    $0
    Other
    $15,239
    Hours/week
    10 + 2 related

    Schedule J breakdown matched by us

    Base
    $215,451
    Bonus
    $0
    Other
    $596
    Deferred
    $13,397
    Nontaxable benefits
    $1,842
    Filer's total
    $231,286

  • Stephanie Swanson

    Vice President of Communications

    Total calculated
    $259,675
    From this org
    $210,266
    From related orgs
    $0
    Other
    $49,409
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,494
    Bonus
    $0
    Other
    $1,772
    Deferred
    $21,270
    Nontaxable benefits
    $28,139
    Filer's total
    $259,675

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Tax indemnification and gross-up payments
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a First-class or charter travel
The CEO may be provided first class travel if the flight exceeds 4 hours or if an expedited journey is required due to time constraints. The benefit provided is considered an ordinary and necessary business expense and accordingly is not taxable to the CEO.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
During 2023, the incoming CEO, Lisa Mensah, relocated and the moving costs were included as compensation in Column B(iii) of Schedule J, Part II. Any related payments for tax indemnification and gross-up were included as taxable compensation in Column B(iii).
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
Business club dues are paid on behalf of the CEO which is considered an ordinary and necessary business expense and the benefit is not taxable compensation to the CEO.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
The organization established an Internal Revenue Code Section 457(f) plan for individuals limited in their qualified plan employer contributions. The following individuals participated in the plan during 2023. No distributions were made to any participants during 2023. Lisa Mensah: $22,577 Contribution Erica Daley: $2,881 Contribution

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • OCF Joseph E Weston Public Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • Wieden Family Public Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • Sid and Karen DeBoer Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • Peter and Julie Stott Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon community Foundation

  • Robert & Leona DeArmond Public Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • The Gray Family Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • The Oregon Community Foundation Trust

    501(c)(3) · Receive/administrate closely-held gifts of OCF · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • Niemeyer Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • Hollis Foundation

    501(c)(3) · Makes grants to improve life in Oregon · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • Working Forests Foundation

    501(c)(3) · accept/manage working forestlands & make distributions to OCF to support charitable purposes · OR · controlled entity

    Directly controlled by The Oregon Community Foundation

  • CSA Foundation of Douglas County

    501(c)(3) · MAKES GRANTS TO IMPROVE LIFE IN OREGON · OR · controlled entity

    Directly controlled by THE OREGON COMMUNITY FOUNDATION

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • OCF Permira LLC

    Invest in Permira IV L.P. · OR · income -$269 · assets $1,119,312

    Directly controlled by The Oregon Community Foundation

  • OCF Properties I LLC

    Acquire and manage property investments · OR · income $46,240 · assets $1,218,708

    Directly controlled by The Oregon Community Foundation

  • OCF Properties II LLC

    Acquire and manage property investments · OR · income $14,986 · assets $157,031

    Directly controlled by The Oregon Community Foundation

  • OCF Properties III LLC

    Acquire and manage property investments · OR · income $0 · assets $2,486,547

    Directly controlled by The Oregon Community Foundation

  • OCF Properties IV LLC

    Acquire and manage property investments · OR · income $0 · assets $2,208,360

    Directly controlled by The Oregon Community Foundation

  • OCF Properties V LLC

    Acquire and manage property investments · OR · income $2,168 · assets $0

    Directly controlled by The Oregon Community Foundation

  • AWL Building LLC

    Acquire and manage property investments · OR · income -$128,101 · assets $0

    Directly controlled by The Oregon Community Foundation

  • Oregon Community Foundation Trust

    Invest in Blackrock Institutional Trust Company · OR · income $17,123,874 · assets $0

    Directly controlled by The Oregon Community Foundation

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Charitable Remainder Trusts (94)

    Trust · Charitable Remainder Trust · OR

    Directly controlled by NA

  • Pooled Income Fund

    Trust · Pooled Income Fund · OR · 0% owned · share of income $0 · share of assets $0

    Directly controlled by NA

  • Charitable Lead Trust (2)

    Trust · Charitable Lead Trust · OR

    Directly controlled by NA

  • Buck Jenkins Enterprises Inc

    S Corporation · Investments · OR · 100% owned · share of income $1,941,371 · share of assets $3,491,209 · controlled entity

    Directly controlled by OCF

Provenance

Return type
form_990
Tax year
2023
Filed
7 November 2024
IRS schema version
2023v5.1
Source object
202403129349303815

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