FIRST UNITARIAN CHURCH OF PORTLAND FOUNDATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: FIRST UNITARIAN CHURCH OF PORTLAND FOUNDATION (EIN 43-1968342)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-10-25
IRS object ID: 201903059349302225
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-10-25T19:21:47-04:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PAULY ROGERS & CO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12700 SW 72ND AVE	AddressLine1Txt
City	TIGARD	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97223	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	431968342	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST UNITARIAN CHURCH FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FIRS	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1034 SW 13TH AVE	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97205	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DEVEREAUX DION	PersonNm
Person Title	MEMBER	PersonTitleTxt
Phone	5032286389	PhoneNum
Signature	2019-05-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROY R ROGERS	PreparerPersonNm
PTIN	P00029120	PTIN
Phone	5036202632	PhoneNum
Preparation	2019-10-25	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	70.89.183.173	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-01	IPDt
IP Tm	19:26:44	IPTm
Federal Original Submission Id	9335042019305chyj4aj	FederalOriginalSubmissionId
Federal Original Submission Id	2019-11-01	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	40F906C59A2AD28313F73D1F92E2D72F37463555	AtSubmissionCreationDeviceId
At Submission Filing Device Id	40F906C59A2AD28313F73D1F92E2D72F37463555	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DEVEREAUX DION	PrincipalOfficerNm
Gross Receipts	$778,229	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FIRSTUNITARIANPORTLAND.ORG	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	FOUNDATION	OtherOrganizationDsc
Formation	2001	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	PROVIDE FUNDING FOR THE FIRST UNITARIAN CHRUCH OF PORTLAND.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$377,109	PYContributionsGrantsAmt
CY Contributions Grants	$219,980	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$73,607	PYInvestmentIncomeAmt
CY Investment Income	$134,771	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$450,716	PYTotalRevenueAmt
CY Total Revenue	$354,751	CYTotalRevenueAmt
PY Grants And Similar Paid	$56,909	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$477,057	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$25,706	PYOtherExpensesAmt
CY Other Expenses	$33,597	CYOtherExpensesAmt
PY Total Expenses	$82,615	PYTotalExpensesAmt
CY Total Expenses	$510,654	CYTotalExpensesAmt
PY Revenues Less Expenses	$368,101	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$155,903	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,801,336	TotalAssetsBOYAmt
Total Assets EOY	$1,478,554	TotalAssetsEOYAmt
Total Liabilities BOY	$662	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,800,674	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,478,554	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE FUNDING FOR THE FIRST UNITARIAN CHRUCH OF PORTLAND.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$477,057	ExpenseAmt
Desc	THE FOUNDATION PROVIDES SUPPLEMENTAL FUNDING FOR THE FIRST UNITARIAN CHURCH OF PORTLAND AND ITS MANY PROGRAMS.	Desc
Total Program Service Expenses	$477,057	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ZAIDA COOPER	PersonNm
Phone	5032286389	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1034 SW 13TH AVE	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97205	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
ED MCCLARAN
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
EVANS VAN BUREN
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DEVEREAUX DION
PRESIDENT	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
PIERRE PROVOST
SECRETARY	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
HARRIET DENISON
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
RANDY RUSSELL
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
LEILA WRATHALL
TREASURER	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$219,980	AllOtherContributionsAmt
Total Contributions	$219,980	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,654	TotalRevenueColumnAmt
Related Or Exempt Func Income	$33,654	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$524,595	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$423,478	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$101,117	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$101,117	TotalRevenueColumnAmt
Exclusion	$101,117	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$354,751	TotalRevenueColumnAmt
Related Or Exempt Func Income	$33,654	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$101,117	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$477,057	TotalAmt
Program Services	$477,057	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,698	TotalAmt
Management And General	$4,698	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
ADMINISTRATIVE	$28,898	$28,898
SUPPLIES	$1	$1

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$510,654	TotalAmt
Program Services	$477,057	ProgramServicesAmt
Management And General	$33,597	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$420,612	BOYAmt
EOY	$61,956	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$320,897	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,380,724	BOYAmt
EOY	$1,095,701	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,801,336	BOYAmt
EOY	$1,478,554	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$662	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$662	BOYAmt
EOY	$0	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,800,674	BOYAmt
EOY	$1,478,554	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,800,674	BOYAmt
EOY	$1,478,554	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,801,336	BOYAmt
EOY	$1,478,554	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$155,903	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$166,217	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

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

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

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Church	Yes (X)	ChurchInd

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST UNITARIAN CHURCH OF PORTLAND	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1011 SW 12TH AVE	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97205	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	930406414	RecipientEIN
IRC Section	501 C3	IRCSectionDesc
Cash Grant	$67,628	CashGrantAmt
Purpose Of Grant	RELIGIOUS	PurposeOfGrantTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	FIRST UNITARIAN CHURCH OF PORTLAND	PersonNm
Relationship With Org	HELP FUND CHURCH	RelationshipWithOrgTxt
Loan Purpose	PAY OFF MORTGAGE	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$461,716	OriginalPrincipalAmt
Balance Due	$320,897	BalanceDueAmt
Default	false	DefaultInd
Board Or Committee Approval	Yes (true)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (true)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$320,897	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Committee meeting documentation Part VI line 8b	NO COMMITTEE WAS AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
Form 990 governing body review Part VI line 11	A COPY OF THE RETURN WILL BE DISTRIBUTED ELECTRONICALLY TO THE ORGANIZATIONS BOARD MEMBERS FOR REVIEW BEFORE BEING SUBMITTED. THE BOARD MEMBERS HAVE THE REVIEWED FINANCIAL STATEMENTS TO AID IN REVIEWING THE ACCURACY OF THE 990.
Governing documents etc available to public Part VI line 19	GOVERNING DOCUMENTS ARE PROVIDED TO THE BOARD, BUT NOT CURRENTLY POSTED ON THE WEBSITE. HARD COPIES OF THE DOCUMENTS ARE KEPT IN THE OFFICE. FINANCIAL STATEMENTS ARE DISTRIBUTED IN HARDCOPY AND ELECTRONICALLY TO THE BOARD AND UPON REQUEST.