Oregon Education Association, Rogue Community College Education Association in Grants Pass, Oregon (OR)

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Oregon Education Association, Rogue Community College Education Association
Employer Identification Number (EIN)930243443
Name of OrganizationOregon Education Association
Secondary NameRogue Community College Education Association
In Care of NameSue Orris
Address3345 Redwood Hwy, Grants Pass, OR 97527
ActivitiesAssociation of employees, Employee or member welfare association, Other services or benefits to members or employees
SubsectionAgricultural Organization
Ruling Date08/1978
DeductibilityContributions are deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period2007
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$35,412,140
Amount of Income$28,952,278
Form 990 Revenue Amount$21,281,965
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Professional Societies, Associations


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Amount of income in 2007: $28,952,278
This organization: 

 $28,952,278
Other organizations performing similar types of work: 

 $730,346

Assets in 2007: $35,412,140
This organization: 

 $35,412,140
Other organizations performing similar types of work: 

 $629,585

Expenses in 2007: $23,513,668
This organization: 

 $23,513,668
Other organizations performing similar types of work: 

 $23,513,668

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Number of employees in 2007: 104
This organization: 

 104
Other organizations performing similar types of work: 

 104

Employees paid over $50,000 in 2007: 8.7%
This organization: 

 8.7%
Other organizations performing similar types of work: 

 8.7%

Grants share in income in 2007: 10.6%
This organization: 

 10.6%
Other organizations performing similar types of work: 

 10.6%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$17,967,998$17,432,032$17,382,343$18,851,879$19,151,610$19,331,963$22,211,356$22,919,385
Contributions, gifts, grants, and similar amounts received$1,108,292$1,055,532$1,226,007$1,129,875$1,247,536$1,125,682$3,443,681$2,438,558
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$0
Indirect public support$1,108,292$1,055,532$1,226,007$1,129,875$1,247,536$1,121,748$3,435,323$2,438,558
Government contributions (grants)$0$0$0$0$0$3,934$8,358$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$14,893,912$15,452,477$15,322,703$15,289,737$15,856,434$16,255,488$17,097,445$18,137,571
Interest on savings and temporary cash investments$98,002$38,018$26,248$31,737$95,150$179,756$267,879$236,159
Dividends and interest from securities$1,186,418$262,415$13,709$342,685$1,489,827$897,420$722,637$934,657
Net rental income or (loss)$51,800$63,477$81,031$85,304$86,025$117,757$135,671$121,458
Gross rents$221,038$251,382$266,496$273,148$274,123$284,988$281,252$282,814
Less: rental expenses$169,238$187,905$185,465$187,844$188,098$167,231$145,581$161,356
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$103,263$-64,386$-65,743$1,076,338$-337,990$55,073$0$309,915
Gross amount from sales of assets other than inventory$139,367$0$140,201$6,146,023$4,713,535$12,891,901$0$309,915
Less: cost or other basis and sales expenses$36,104$64,386$205,944$5,069,685$5,051,525$12,836,828$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$526,311$624,499$778,388$896,203$714,628$700,787$544,043$741,067
Total expenses$18,086,465$17,853,600$20,187,355$16,319,975$20,407,528$18,186,590$18,546,408$23,513,668
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$26,168,876$24,329,926$22,210,871$23,767,589$24,733,836$26,872,512$32,792,528$30,356,926
Excess or (deficit) for the year$-118,467$-421,568$-2,805,012$2,531,904$-1,255,918$1,145,373$3,664,948$-594,283
Net assets or fund balances at beginning of year$27,585,383$26,168,876$24,329,926$22,210,871$23,767,589$24,733,836$26,872,512$32,792,528
Other changes in net assets or fund balances$-1,298,040$-1,417,382$685,957$-975,186$2,222,165$993,303$2,255,068$-1,841,319
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$23,513,668$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$2,547,800
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$1,709,261$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$5,786,069$0$0$0
Pension plan contributions not included above$930,162$0$0$0
Employee benefits not included above$6,301,769$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$1,076,949$0$0$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$893,020$0$0$0
Equipment rental and maintenance$187,259$0$0$0
Printing and publications$0$0$0$0
Travel$1,183,946$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$79,021$0$0$0
Depreciation, depletion, etc.$339,746$0$0$0
Other expenses not covered above$2,478,666$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$31,625,997$30,355,255$32,452,293$34,587,076$38,153,702$38,098,968$43,165,675$42,696,282
Cash - non-interest-bearing$14,780$13,240$12,730$13,407$13,812$14,550$13,369$37,789
Savings and temporary cash investments$6,914,445$7,040,458$8,023,041$8,859,532$10,307,174$9,683,455$12,351,246$12,682,582
Accounts receivable less allowance for doubtful accounts$122,885$46,441$20,720$34,304$53,854$28,946$397,517$637,477
Pledges receivable less allowance for doubtful accounts$472,689$526,487$396,629$426,931$414,401$506,934$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$24,005$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$1,948,615$1,210,378$881,017$700,407$128,081$120,172$194,442$318,393
Investments - publicly-traded securities$22,847,943$22,063,187
Investments - other securities$13,067,432$12,255,013$14,269,204$16,323,184$18,802,030$19,765,743$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$744,825$0$0$721,092$0$648,351$605,400
Land, buildings, and equipment less accumulated depreciation$8,041,942$8,408,093$8,023,658$7,628,216$7,258,455$6,916,923$6,712,807$6,351,454
Other assets, including program-related investments$1,019,204$110,320$825,294$601,095$454,803$1,062,245$0$0
Total liabilities$5,457,121$6,025,329$10,241,422$10,819,487$13,419,866$11,226,456$10,373,147$12,339,356
Accounts payable and accrued expenses$2,279,345$2,405,140$6,020,128$9,742,942$12,564,409$10,206,275$9,468,585$11,302,118
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$62,840$149,170$139,093$209,690$134,365$239,880$256,211$431,838
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$3,114,936$3,471,019$4,082,201$866,855$721,092$780,301$648,351$605,400
Total liabilities and net assets/fund balances$31,625,997$30,355,255$32,452,293$34,587,076$38,153,702$38,098,968$43,165,675$42,696,282
Total net assets or fund balances$26,168,876$24,329,926$22,210,871$23,767,589$24,733,836$26,872,512$32,792,528$30,356,926
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$17,967,998$17,432,032$17,382,343$18,851,879$19,151,610$19,331,963$22,211,356$22,919,385
Total revenue, gains, and other support per audited financial statements$16,839,196$16,202,555$19,400,889$19,987,340$21,541,873$20,512,497$24,612,005$21,307,380
Other expenses$-1,128,802$-1,229,477$2,018,546$1,135,461$2,410,263$1,160,534$2,400,649$-1,612,005
Net unrealized gains on investments$-1,298,040$-1,417,382$1,833,081$947,617$2,222,165$993,303$2,255,068$-1,841,319
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$169,238$187,905$185,465$187,844$188,098$167,231$145,581$229,314
Other revenue$0$0$0$0$20,000$-20,000$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$20,000$-20,000$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$18,086,465$17,853,600$20,187,355$16,319,975$20,407,528$18,186,590$18,546,408$23,513,668
Total expenses and losses per audited financial statements$18,255,703$18,041,505$20,372,820$16,507,819$20,595,626$18,353,821$18,691,989$23,742,982
Other revenue$169,238$187,905$185,465$187,844$188,098$167,231$145,581$229,314
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$169,238$187,905$185,465$187,844$188,098$167,231$145,581$229,314
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
6$0$0$1,340
6$0$0$2,675
6$0$0$1,340
6$0$0$2,680
6$0$0$4,020
6$0$0$4,020
6$0$0$5,285
6$0$0$2,675
40$115,016$38,800$21,204
40$133,740$42,545$21,204
40$90,441$44,960$9,204
40$117,811$48,490$9,204
40$129,608$51,180$9,204
40$126,429$50,298$9,204
40$112,759$51,153$9,204
40$132,895$56,801$9,204
40$154,000$81,464$9,204
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings41
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006104
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$140$2,343,116$18,137,571
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$18,137,571
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$236,159$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$934,657$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$121,458$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$309,915$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenueAdvertising and related services$140Income from an activity that is not regularly carried on (section 512(a)(1))$740,927$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$22,589,674
Contributions, Gifts, Grants and Other Similar Amounts$1,487,883
Program Service Revenue$18,597,444
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$891,267
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-26,734
Gross rents (Real / Personal)$126,109 / $0
Less: rental expenses (Real / Personal)$152,843 / $0
Rental income or (loss) (Real / Personal)$-26,734 / $0
Net gain from sales of assets other than inventory$1,088,381
Gross amount from sales of assets other than inventory (Securities / Other)$11,764,503 / $0
Less: cost or other basis and sales expenses (Securities / Other)$10,676,122 / $0
Gain or (loss) (Securities / Other)$1,088,381 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$551,433
Statement of Functional Expenses (for 2011)
Total functional expenses$21,082,170
Compensation of current officers, directors, trustees, and key employees$1,466,923
Other salaries and wages$7,025,186
Payroll taxes$814,598
Professional fundraising services$0
Other$11,775,463
Balance Sheet (for 2011)
Total assets$36,506,320
Total liabilities$22,500,124
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$22,500,124
Total net assets or fund balances$14,006,196
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1National Association Of College Stores Inc500 E Lorain St, Oberlin, OH 44074-1238OH1949-12$33,646,846
2Oregon Education Association, Rogue Community College Education Association3345 Redwood Hwy, Grants Pass, OR 97527OR1978-08$28,952,278
3Early Learning Coalition Of Indian River Martin & Okeechobee Counties10 Se Central Pkwy Ste 400, Stuart, FL 34994-5903FL2001-09$14,331,043
4Downtown Miami Charter School Inc6245 N Federal Highway No 5th Fl, Fort Lauderdale, FL 33308-1998FL2003-04$4,967,896
5Richard Allen Academy Ii Inc368 S Patterson Blvd, Dayton, OH 45402-2878OH2003-02$4,439,830
6Community Charter School404 Edison Ave, Buffalo, NY 14215-2936NY2003-08$4,249,817
7Charter School Of The Dunes Inc860 N Lake St, Gary, IN 46403-1070IN2003-08$3,944,215
8Carpe Diem Collegiate High School221 E 26th Pl, Yuma, AZ 85364-7301AZ2003-08$2,151,368
9Richard Allen Academy Iii Inc368 S Patterson, Dayton, OH 45402-2878OH2003-02$1,461,253
10Delray Youth Enrichment Development Center Inc601 N Congress Ave Ste 110, Delray Beach, FL 33445-4625FL2002-12$730,346
11NetaPO BOX 484, Gretna, NE 68028-0484NE2000-12$469,161
12California Association Of Ib World Schools6686 Via De La Reina, Bonsall, CA 92003-7007CA2001-04$391,485
13National Black Mba Association, Atlanta ChapterPO BOX 54656, Atlanta, GA 30308-0656GA1999-12$173,832
14Michigan School Counselor1967 Catalina Dr, Jackson, MI 49201-8952MI2003-10$90,631
15National Society Of Public Accountants Scholarship Foundation, Dba Nsa Scholarship Foundation1010 N Fairfax St, Alexandria, VA 22314-1504VA1971-05$60,049
16Association Of Specialists In Clean And Restoration Foundation Inc, Ria Ascr Foundation12339 Carroll Avenue, Rockville, MD 20852-1867MD2001-01$1,050
17Internet Society Of Orthopedic Surgery And Trauma2300 Regent St, Missoula, MT 59801-7927MT1999-03$1
18Afl-Cio Center Working Capital815 16th Street Nw, Washington, DC 20006DC1999-01$0
Number of organizations performing similar types of work
Arizona1
California2
Colorado1
District of Columbia1
Florida4
Georgia2
Hawaii1
Illinois1
Indiana2
Massachusetts1
Maryland1
Michigan1
Montana1
North Carolina1
Nebraska1
New Jersey1
New York1
Ohio4
Oregon2
Pennsylvania2
South Carolina1
Texas2
Virginia2
Total36

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