2018-05-14T11:53:24-05:00 2017-06-30 930900579 McDonald Jacobs PC 520 SW Yamhill St Ste 500 Portland OR 97204 990 2016-07-01 201260228 First Growth Children & Family Charities Inc FIRS 5039720194 1001 SE Sandy Blvd Portland OR 97214 HEATHER MARTIN EXECUTIVE DIRECTOR 5039720194 2018-05-09 1 Sang Ahn P00540880 5032270581 2016 2022-09-23 18:48:47Z CLASSIC WINES AUCTION HEATHER MARTIN 1001 SE Sandy Blvd Portland OR 97214 3615392 0 X WWW.CLASSICWINESAUCTION.COM X 2004 OR THE ORGANIZATION RAISES FUNDS FOR LOCAL CHARITIES THAT SUPPORT CHILDREN AND FAMILIES. 24 24 4 375 0 0 2765088 3135427 233251 193069 33 0 64691 -34769 3063063 3293727 2083333 2119530 0 0 347559 349517 0 0 326355 715880 748210 3146772 3217257 -83709 76470 593308 1011395 71068 412685 522240 598710 BASED IN PORTLAND, OREGON, WE ARE DEDICATED TO PRODUCING THE CLASSIC WINES AUCTION AND RELATED FOOD AND WINE EVENTS TO RAISE FUNDS FOR LOCAL CHARITIES BENEFITING CHILDREN AND FAMILIES. 0 0 2760454 2119530 THE ORGANIZATION PRODUCES THE CLASSIC WINES AUCTION AND RELATED ACTIVITIES WHICH BENEFIT LOCAL CHARITIES THAT SUPPORT CHILDREN AND FAMILIES. 2760454 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 10 0 4 1 0 0 0 0 0 1 1 0 0 0 1 0 X 24 24 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR X HEATHER MARTIN 5039720194 1001 SE Sandy Blvd Portland OR 97214 DJ WILSON CHAIR 3.00 X X 0 0 0 RICK HAWKINS TREASURER 2.00 X X 0 0 0 BRUCE RAMSEYER SECRETARY 1.00 X X 0 0 0 KEITH BARNES BOARD MEMBER 2.00 X 0 0 0 LAURA BLACK BOARD MEMBER 1.00 X 0 0 0 MATT FELTON BOARD MEMBER 1.00 X 0 0 0 STARLA GOFF BOARD MEMBER 1.00 X 0 0 0 GREG GOODWIN BOARD MEMBER 1.00 X 0 0 0 STACEY DODSON BOARD MEMBER 1.00 X 0 0 0 CHRIS HERMANN BOARD MEMBER 1.00 X 0 0 0 KAREN HINSDALE BOARD MEMBER 1.00 X 0 0 0 FRED JUBITZ BOARD MEMBER 1.00 X 0 0 0 TARA KINATEDER BOARD MEMBER 1.00 X 0 0 0 GREG KUBICEK BOARD MEMBER 1.00 X 0 0 0 IAN LOMBARD BOARD MEMBER 1.00 X 0 0 0 WAKE MACK BOARD MEMBER 1.00 X 0 0 0 SHAWN MENASHE BOARD MEMBER 1.00 X 0 0 0 DR RICHARD POPIEL BOARD MEMBER 1.00 X 0 0 0 PETER POTWIN BOARD MEMBER 1.00 X 0 0 0 DENNIS RAWLINSON BOARD MEMBER 1.50 X 0 0 0 WALDEN RHINES BOARD MEMBER 1.00 X 0 0 0 PAUL VOGEL BOARD MEMBER 1.00 X 0 0 0 DAN YATES BOARD MEMBER 1.00 X 0 0 0 HEATHER MARTIN EXECUTIVE DIRECTOR 40.00 X 135420 0 3000 135420 0 3000 1 0 0 0 0 164945 2970482 904772 3135427 WINE AUCTION 900099 193069 193069 193069 251080 164945 315766 -64686 -64686 32600 5899 26701 26701 MISCELLANEOUS INCOME 900099 3216 3216 3216 3293727 0 0 158300 2119530 2119530 126075 126075 213103 213103 3533 3533 6806 6806 11900 11900 17253 17253 24547 24547 35676 20892 14784 2052 2052 27107 27107 2292 2292 705 705 10301 10301 PROGRAM SUPPLIES 550297 550297 CREDIT CARD FEES 58284 58284 VOLUNTEER EXPENSE 7796 7796 ALLOCATED EXPENSES 0 -309279 309279 3217257 2760454 130448 326355 440034 922895 133057 82010 18145 4494 8491 6495 2072 1996 593308 1011395 50018 56025 315000 21050 41660 71068 412685 X 402240 538710 120000 60000 522240 598710 593308 1011395 76470 0 X X 0 1 X 1 0 X 2610837 3185424 2824966 2765088 3135427 14521742 2610837 3185424 2824966 2765088 3135427 14521742 629280 13892462 177 115 70 33 395 65916 30115 37885 3216 137132 14659269 1028290 0.94770 0.94190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8491 6495 1996 1996 X 3703205 27813 381665 409478 3293727 0 3293727 3566735 27813 321665 349478 3217257 0 3217257 Part X, Line 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC. Part XI, Line 2d - Other Adjustments: EXPENSES RECLASSIFIED TO SPECIAL EVENTS 321,665. Satisfaction of time restriction 60,000. Part XII, Line 2d - Other Adjustments: EXPENSES RECLASSIFIED TO SPECIAL EVENTS 321,665. POLO CLASSIC 241840 100535 141305 79480 1200 131866 Spring Winemaker Dinners 87370 34670 52700 36010 2598 2 86815 29740 57075 4252 44068 1300 14992 416025 164945 251080 4252 159558 2500 149456 315766 -64686 32600 5899 1 32600 5899 5899 26701 OR 1 0 0 0 0.10000 0.90000 HEATHER MARTIN 1001 SW SANDY BLVD PORTLAND OR 97214 0 HEATHER MARTIN Recordkeeping, accounting and bank deposits X 0 1 METROPOLITAN FAMILY SERVICE 1808 SE BELMONT PORTLAND OR 97214 930397825 501(C)(3) 420000 GENERAL OPERATING FUNDS FRIENDS OF THE CHILDREN 44 NE MORRIS ST PORTLAND OR 97212 931098105 501(C)(3) 420000 GENERAL OPERATING FUNDS NEW AVENUES FOR YOUTH 1220 SW COLUMBIA ST PORTLAND OR 97201 930910213 501(C)(3) 420000 GENERAL OPERATING FUNDS YWCA CLARK COUNTY 3609 MAIN ST VANCOUVER WA 98663 910569882 501(C)(3) 420000 GENERAL OPERATING FUNDS RANDALL CHILDREN'S HOSPITAL 2801 N GANTENBEIN AVE PORTLAND OR 97227 931314469 501(C)(3) 420000 GENERAL OPERATING FUNDS DOERNBECHER CHILDREN'S HOSPITAL FOUNDATION 1211 SW SALMON ST STE 100 PORTLAND OR 97205 930579589 501(C)(3) 9765 GENERAL OPERATING FUNDS BOYS AND GIRLS CLUB OF PORTLAND 8203 SE 7TH AVE PORTLAND OR 97202 930474800 501(C)(3) 9765 GENERAL OPERATING FUNDS 7 0 Part I, Line 2: THE ORGANIZATION ISSUES UNRESTRICTED FUNDS TO ITS CHARITY PARTNERS. THE ORGANIZATION REQUESTS PERIODIC UPDATES FROM EACH CHARITY INCLUDING: COPIES OF BUDGET REPORTS AND AUDITED FINANCIAL STATEMENTS, INFORMATION ABOUT BUDGET OR PROGRAM CHANGES, AND INTENDED USE OF FUNDS RECEIVED FROM THE ORGANIZATION. X AUCTIONED ITEMS 23 904772 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A: THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, IMMEDIATE PAST CHAIR, 3 OR 4 OTHER BOARD MEMBERS, AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD, BUT PRIMARILY MAKES RECOMMENDATIONS TO THE BOARD FOR APPROVAL. Form 990, Part VI, Section A, line 2 CWA receives legal services from a law firm where a director serves as a Partner. Two directors serve on the Board of Trustees for another Board member's company (2 different directors and 2 different companies). A DIRECTOR OWNS A WINE SHOP THAT PROVIDES WINE GIFTS TO THE ORGANIZATION ON OCCASION. THE ORGANIZATION MAINTAINS DEPOSIT AND INVESTMENT ACCOUNTS WITH A BANK WHERE A DIRECTOR SERVES AS A VICE PRESIDENT. Form 990, Part VI, Section B, line 11b The 990 will be reviewed by the Audit Committee of the Board, which includes the Treasurer, before it is filed. The 990 will be presented to the Board and copies will be made available to Board members upon request. Form 990, Part VI, Section B, line 12c All officers, directors and employees agree to inform the Board of any actual or potential conflicts of interest and disclose all material facts related to the conflicts. A copy of the policy is provided to all officers, directors and employees and officers and directors complete and sign a conflict of interest form. Form 990, Part VI, Section B, line 15 The Compensation Committee reviewed comparative data of Executive Directors from nonprofits with similar budgets in the Portland area and also reviewed data from Executive Directors of large charity wine auctions across the country. Form 990, Part VI, Section C, line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.