FIRST UNITARIAN CHURCH OF PORTLAND FOUNDATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: FIRST UNITARIAN CHURCH OF PORTLAND FOUNDATION (EIN 43-1968342)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-06-04
IRS object ID: 201841639349300134
Schema version: 2017v2.2
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 B
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-06-04T14:34:17-04:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	931263395	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RAS GROUP LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7148 SW GONZAGA ST	AddressLine1Txt
City	TIGARD	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97223	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	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	2018-05-22	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	5036848421	PhoneNum
Preparation	2018-06-04	PreparationDt

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	EVANS VAN BUREN	PrincipalOfficerNm
Gross Receipts	$800,495	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	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$14,167	PYContributionsGrantsAmt
CY Contributions Grants	$377,109	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$61,092	PYInvestmentIncomeAmt
CY Investment Income	$73,607	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$75,259	PYTotalRevenueAmt
CY Total Revenue	$450,716	CYTotalRevenueAmt
PY Grants And Similar Paid	$52,875	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$56,909	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	$24,263	PYOtherExpensesAmt
CY Other Expenses	$25,706	CYOtherExpensesAmt
PY Total Expenses	$77,138	PYTotalExpensesAmt
CY Total Expenses	$82,615	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,879	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$368,101	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,326,440	TotalAssetsBOYAmt
Total Assets EOY	$1,801,336	TotalAssetsEOYAmt
Total Liabilities EOY	$662	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,326,440	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,800,674	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE FUNDING FOR THE FIRST UNITARIAN CHRUCH OF PORTLAND.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$56,909	ExpenseAmt
Desc	THE FOUNDATION PROVIDES SUPPLEMENTAL FUNDING FOR THE FIRST UNITARIAN CHURCH OF PORTLAND AND ITS MANY PROGRAMS.	Desc
Total Program Service Expenses	$56,909	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	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	false	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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 (9 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
CHAIRMAN	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DEVEREAUX DION
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
PIERRE PROVOST
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
HARRIET DENISON
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
LAURA MILNE
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
LEILA WRATHALL
TREASURER	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
JIM SHORR
SECRETARY	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DARIN STEWART
MEMBER	1.00	0.00	Yes (X)	$0	$0	$0

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	$377,109	AllOtherContributionsAmt
Total Contributions	$377,109	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,227	TotalRevenueColumnAmt
Related Or Exempt Func Income	$37,227	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$386,159	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$349,779	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$36,380	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$36,380	TotalRevenueColumnAmt
Exclusion	$36,380	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$450,716	TotalRevenueColumnAmt
Related Or Exempt Func Income	$37,227	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$36,380	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$56,909	TotalAmt
Program Services	$56,909	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$12,508	TotalAmt
Management And General	$12,508	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$5,749	TotalAmt
Management And General	$5,749	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
ADMINISTRATIVE	$6,779	$6,779
SUPPLIES	$668	$668
BANK CHARGE	$2	$2

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$82,615	TotalAmt
Program Services	$56,909	ProgramServicesAmt
Management And General	$25,706	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$70,296	BOYAmt
EOY	$420,612	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,256,144	BOYAmt
EOY	$1,380,724	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,326,440	BOYAmt
EOY	$1,801,336	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

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

Total Liabilities TotalLiabilitiesGrp

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

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,326,440	BOYAmt
EOY	$1,800,674	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,326,440	BOYAmt
EOY	$1,800,674	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,326,440	BOYAmt
EOY	$1,801,336	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$368,101	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$106,133	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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

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	$56,909	CashGrantAmt
Purpose Of Grant	RELIGIOUS	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

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.