2016-02-11T14:30:36-06:00 2015-06-30 931306533 HOLMES & COMPANY LLP 7128 SW GONZAGA ST SUITE 100 PORTLAND OR 97223 990 2014-07-01 930686108 NORTHWEST EVALUATION ASSOCIATION NORT 5036241951 121 NW EVERETT STREET PORTLAND OR 97209 GERI COHEN SENIOR VP & CFO 5036241951 2016-02-11 1 WILLIAM N HOLMES P00001939 5032705400 2014 2016-08-17 19:52:53Z GERI COHEN 121 NW EVERETT STREET PORTLAND OR 97209 128588222 0 X WWW.NWEA.ORG X 1977 OR PARTNERING TO HELP ALL KIDS LEARN. 9 8 684 9 0 0 0 0 108513038 114197530 115835 8814046 65655 91807 108694528 123103383 79395 116645 0 0 64319713 69379233 0 0 0 41162841 39723183 105561949 109219061 3132579 13884322 64436908 53540417 54982402 49998296 9454506 3542121 PARTNERING TO HELP ALL KIDS LEARN. 0 0 82209312 116645 114289337 DEVELOP AND PROVIDE RESEARCH-BASED EDUCATIONAL GROWTH MEASURES,PROFESSIONAL TRAINING, CONSULTING SERVICES AND STANDARDIZED TESTSCORING TO IMPROVE TEACHING AND LEARNING FOR PUBLIC AND PRIVATE SCHOOLAGENCIES AND STAFF. 82209312 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 143 0 1 684 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR CA NY X GERI COHEN 5036241951 121 NW EVERETT STREET PORTLAND OR 97209 DR BRENDA TANNER BOARD CHAIR 0.50 X X 0 0 0 DR JIM ANGERMEYR BOARD VICE CHAIR 0.50 X X 0 0 0 LYNN FIELDING DIRECTOR 0.50 X 0 0 0 DARLENE HOOLEY DIRECTOR 0.50 X 0 0 0 DR KENNETH WONG DIRECTOR 0.50 X 0 0 0 DR JOSEPH WISE DIRECTOR 0.50 X 0 0 0 RONALD BLOCKER DIRECTOR 0.50 X 0 0 0 DR PHILIP STREIFER DIRECTOR 0.50 X 0 0 0 STEVE FLEISCHMAN DIRECTOR 0.50 X 0 0 0 MATTHEW CHAPMAN PRESIDENT & CEO 40.00 X 371550 0 66008 JEFFREY STRICKLER EXECUTIVE VP & COO 40.00 X 323550 0 58880 GERI COHEN VP & CFO 40.00 X 203300 0 40320 JILL HEDRICK VP OF PARTNER ACCOUNTS 40.00 X 269550 0 51682 DONNA SCHULTZ VP OF ADVOCACY, MARKETING, 40.00 X 215550 0 40288 RAYMOND YEAGLEY VP & CHIEF ACADEMIC OFFICE 40.00 X 194800 0 39171 ANTOINETTE JAFFE VP OF HUMAN RESOURCES & OR 40.00 X 192800 0 37655 JOHN O'HAIR VP & CTO 40.00 X 218327 0 35274 JANICE LAROCCA VP OF PARTNER SERVICES 40.00 X 173408 0 33667 MARK CAMPILLO VP & CTO 40.00 X 178587 0 34737 DUSTIN MILBERG DIRECTOR PRODUCT OPERATIONS 40.00 X 177599 0 33630 CATHERINE RONAYNE DIRECTOR OF MARKETING 40.00 X 159690 0 31682 MICHAEL MOORE DIRECTOR PRODUCT MGMT & BUS DEV 40.00 X 154933 0 30448 JOSEPH SCHERER EXECUTIVE DIRECTOR 40.00 X 173593 0 34459 BRENT LIEBERMAN SENIOR DIRECTOR, MAJOR ACC 40.00 X 180150 0 36797 3187387 0 604698 127 0 1 0 NELSON MULLINS RILEY & SCARBOROUGH LLP 101 CONSTITUTION AVE NW SUITE 900 WASHINGTON DC 20001 GOVERNMENT RELATIONS/LOBBYING 289422 LESLIE HALL P O BOX 6141 VENTURA CA 93006 FAIB CONTENT DEVELOPER 145278 SPOKE SOFTWARE LLC 21469 SW ROELLICH AVE SHERWOOD OR 97140 IT CONSULTING 134753 HOOLEY & NAITO LLC 6122 SW RIVERPOINT LANE PORTLAND OR 97239 GOVERNMENT RELATIONS FEES 132000 SALES READY GROUP LLC (SARAH SEELAND AL 1125 NW 12TH STREET APT 916 PORTLAND OR 97209 SALES CONSULTING 120375 5 LICENSING 611710 100257454 100257454 WORKSHOPS & CONSULTING 611710 7097287 7097287 SERVICE REVENUE 611710 6842789 6842789 114197530 298885 298885 14000000 5484839 8515161 8515161 8515161 REIMBURSED COSTS 611710 91807 91807 91807 123103383 114289337 0 8814046 X 116645 116645 2567823 1901836 665987 46085249 34103084 11982165 6597154 4881894 1715260 10094540 7513112 2581428 4034467 2985506 1048961 315412 315412 77275 42501 34774 338575 338575 11266917 7089391 4177526 1479497 1479497 1541327 1027790 513537 1565739 1174304 391435 1141447 1141447 4081756 2775594 1306162 4012654 3694372 318282 517324 517324 7338612 6604751 733861 389750 77950 311800 IMPAIRMENT LOSS OF INVE 2294867 2294867 TRAINING & DEVELOPMENT 1566524 1369646 196878 DUES & SUBSCRIPTIONS 669088 501816 167272 GOVERNMENT RELATIONS 529337 359949 169388 597082 419373 177709 109219061 82209312 27009749 0 6201935 1605084 7491021 26262245 4757027 3188945 1297784 4000000 1991507 2746526 23526150 18815287 6306020 4710863 217919 289889 35949583 10355819 224112 381046 64436908 53540417 9464817 11335283 23729639 21077309 13144625 8241807 8643321 9343897 54982402 49998296 X 9454506 3542121 9454506 3542121 64436908 53540417 13884322 -19796707 0 X 0 1 X 1 0 X 73405037 83697130 100672300 108513020 114197530 480485017 73405037 83697130 100672300 108513020 114197530 480485017 0 1493761 286309 3029240 2644838 1285700 8739848 1493761 286309 3029240 2644838 1285700 8739848 471745169 74107 122070 131987 150232 298885 777281 74107 122070 131987 150232 298885 777281 222271 182456 70221 65655 91807 632410 73701415 84001656 100874508 108728907 114588222 481894708 0.97890 0.97920 0.00160 0.00170 X 338575 338575 106924194 107262769 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 292536 181476 335640 338575 1148227 250000 250000 250000 250000 1000000 1500000 8464 8464 1994378 1016823 977555 19128855 15722314 3406541 2402917 2076150 326767 4710863 2185521 ACCRUED RENT 2976687 DEFERRED COMPENSATION PLANS 201229 CONTINGENT CONSIDERATION 3083792 STATE INCOME TAXES 396668 CONTRIBUTION PAYABLE 500000 9343897 X 120808516 0 120808516 2294867 2294867 123103383 106924194 0 106924194 2294867 2294867 109219061 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRS) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRS SECTIONS 511 THROUGH 515. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO INCOME TAX MATTERS IN ADMINISTRATIVE EXPENSES. THE ASSOCIATION HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2015 OR 2014. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION AND THE CALIFORNIA FRANCHISE TAX BOARD AND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2011 FOR ITS FEDERAL AND STATE FILINGS. IN SEPTEMBER 2015, THE ASSOCIATION DISCOVERED THAT THE TAX PLANNING AND REPORTING ADVICE IT RECEIVED FROM ITS FORMER CERTIFIED PUBLIC ACCOUNTING FIRM RELATED TO THE FISCAL 2012 TAX TREATMENT OF THE DISSOLUTION OF THE ASSOCIATION'S WHOLLY OWNED FOR PROFIT SUBSIDIARY INTERNATIONAL LEARNING CORPORATION (ILC), A C-CORPORATION FOR FEDERAL INCOME TAX PURPOSES, WAS INACCURATE. AS A RESULT, THE ASSOCIATION AMENDED THE ILC 2011 INCOME TAX RETURNS AND MADE ARRANGEMENTS TO PAY ALL RELATED TAXES AND INTEREST DUE. THESE RELATED FEDERAL AND STATE INCOME TAX LIABILITIES, INCLUDING INTEREST BUT NOT PENALTIES, ARE REFLECTED IN SCHEDULE D, PART X, LINE 1 AND LINE 5. PART XI, LINE 4B - OTHER ADJUSTMENTS: IMPAIRMENT LOSS ON INVESTMENTS CLASSIFIED AS REVENUE ON F/S & EXPENSE ON 990 2,294,867. PART XII, LINE 4B - OTHER ADJUSTMENTS: IMPAIRMENT LOSS ON INVESTMENTS CLASSIFIED AS REVENUE ON F/S & EXPENSE ON 990 2,294,867. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 4976 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 2315 EUROPE 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 10783 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 4996 NORTH AMERICA (CANADA & MEXICO) 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 2824 SOUTH AMERICA 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 6216 SOUTH ASIA 0 0 PROGRAM SERVICES TRAVEL FOR PROFESSIONAL DEVELOPMENT AND TESTING SERVICES 0 0 0 0 0 0 32110 0 32110 0 0 0 0 0 0 1 BIG BROTHERS BIG SISTERS COLUMBIA NORTHWEST 1827 NE 44TH AVENUE SUITE 100 PORTLAND OR 97213 931303640 170(B)(1)(A)(VI) 23900 TO PROVIDE GENERAL SUPPORT FOR CHILDREN FACING ADVERSITY WITH STRONG AND ENDURING, PROFESSIONALLY SUPPORTED ONE-TO-ONE RELATIONSHIPS THAT CHANGE THEIR LIVES FOR THE BETTER, FOREVER. ALL HANDS RAISED 2069 NE HOYT STREET PORTLAND OR 97232 931149798 170(B)(1)(A)(VI) 10000 TO PROVIDE GENERAL SUPPORT TO MOBILIZE THE IDEAS, LEADERSHIP, AND POLITICAL SUPPORT NECESSARY TO ENSURE A WORLD-CLASS EDUCATION FOR EVERY CHILD, IN EVERY PUBLIC SCHOOL IN PORTLAND. MACDONALD CENTER 121 NW 6TH AVENUE PORTLAND OR 97209 931060938 170(B)(1)(A)(VI) 10000 TO PROVIDE GENERAL SUPPORT TO BUILD CONNECTIONS AND COMMUNITY FOR THE FORGOTTEN POOR IN OLD TOWN/CHINATOWN. 3 0 PART I, LINE 2: THE GRANT FUNDS ARE UNRESTRICTED CHARITABLE CONTRIBUTIONS TO EXEMPT ORGANIZATIONS UNDER IRS CODE SECTION 501(C)(3). X 1 1 X X X 0 0 0 0 0 0 0 0 0 MATTHEW CHAPMAN PRESIDENT & CEO 358750 0 1000 0 11800 0 53813 0 12195 0 437558 0 0 0 JEFFREY STRICKLER EXECUTIVE VP & COO 317750 0 1000 0 4800 0 47663 0 11217 0 382430 0 0 0 GERI COHEN VP & CFO 197500 0 1000 0 4800 0 29625 0 10695 0 243620 0 0 0 JILL HEDRICK VP OF PARTNER ACCOUNTS 263750 0 1000 0 4800 0 39563 0 12119 0 321232 0 0 0 DONNA SCHULTZ VP OF ADVOCACY, MARKETING, 209250 0 1000 0 5300 0 31388 0 8900 0 255838 0 0 0 RAYMOND YEAGLEY VP & CHIEF ACADEMIC OFFICE 189000 0 1000 0 4800 0 28350 0 10821 0 233971 0 0 0 ANTOINETTE JAFFE VP OF HUMAN RESOURCES & OR 187000 0 1000 0 4800 0 28050 0 9605 0 230455 0 0 0 JOHN O'HAIR VP & CTO 187091 0 1000 0 30236 0 24591 0 10683 0 253601 0 0 0 JANICE LAROCCA VP OF PARTNER SERVICES 167083 0 1000 0 5325 0 25063 0 8604 0 207075 0 0 0 MARK CAMPILLO VP & CTO 167787 0 6000 0 4800 0 25168 0 9569 0 213324 0 0 0 DUSTIN MILBERG DIRECTOR PRODUCT OPERATIONS 166774 0 6000 0 4825 0 25016 0 8614 0 211229 0 0 0 CATHERINE RONAYNE DIRECTOR OF MARKETING 153890 0 1000 0 4800 0 23084 0 8598 0 191372 0 0 0 MICHAEL MOORE DIRECTOR PRODUCT MGMT & BUS DEV 145800 0 1000 0 8133 0 21870 0 8578 0 185381 0 0 0 JOSEPH SCHERER EXECUTIVE DIRECTOR 153273 0 1000 0 19320 0 22991 0 11468 0 208052 0 0 0 BRENT LIEBERMAN SENIOR DIRECTOR, MAJOR ACC 174250 0 1000 0 4900 0 26138 0 10659 0 216947 0 0 0 PART I, LINE 1A: THE ASSOCIATION REIMBURSES CEO/PRESIDENT, MATT CHAPMAN, FOR ARLINGTON CLUB MONTHLY DUES AS PART OF SECURING HIS SERVICES AND NEGOTIATING HIS EMPLOYMENT AGREEMENT. THE BOARD OF DIRECTORS HAS DEEMED THIS BENEFICIAL TO THE ASSOCIATION AND COST EFFECTIVE DUE TO THE MEMBERSHIP AND NETWORK AFFILIATION OUTCOMES. HOOLEY AND NAITO LLC ENTITY MORE THAN 35% OWNED BY DARLENE HOOLEY, DIRECTOR. 134660 THE ASSOCIATION ENGAGES HOOLEY AND NAITO, LLC TO PROVIDE ADVOCACY AND LOBBYING SERVICES. 0 FORM 990, PART VI, SECTION B, LINE 11 VP AND CFO, GERI COHEN, REVIEWS THE FORM 990 AND PRESENTS IT TO THE EXECUTIVE VP AND COO, JEFFREY STRICKLER, AS WELL AS THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS, FOR REVIEW AND APPROVAL PRIOR TO FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C SIGNED STATEMENTS ARE COLLECTED ANNUALLY FROM EACH DIRECTOR, OFFICER, COMMITTEE MEMBER OF THE BOARD OF DIRECTORS, AND KEY EMPLOYEES THAT AFFIRM THAT EACH INDIVIDUAL HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, COMPLIES WITH THE POLICY, AND UNDERSTANDS THAT NWEA IS A CHARITABLE ORGANIZATION THAT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE FAILURE OF ANY DIRECTOR, OFFICER OR COMMITTEE MEMBER OF THE BOARD OF DIRECTORS TO SIGN SUCH A STATEMENT AT LEAST ONCE EVERY TWELVE (12) MONTHS WILL DISQUALIFY THAT INDIVIDUAL FROM FURTHER SERVICE AS A DIRECTOR, OFFICER OR COMMITTEE MEMBER OF THE BOARD OF DIRECTORS UNTIL THE REQUIRED STATEMENT IS SIGNED. FAILURE TO SIGN BY A KEY EMPLOYEE WILL RESULT IN IMMEDIATE REVIEW UNDER THE DIRECTION OF THE DIRECTOR OF HUMAN RESOURCES IN CONJUNCTION WITH THE CHIEF OPERATIONS OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE SETTING OF THE CEO AND OTHER EXECUTIVE PAY WAS DONE IN CONNECTION WITH AN INDEPENDENT COMPENSATION CONSULTANT WHO REVIEWED MARKET INFORMATION AND MADE RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE BOARD REVIEWED THE INDEPENDENT ANALYSIS AND RECOMMENDATIONS AND APPROVED COMPENSATION AND PAY RANGES FOR THE CEO AND OTHER MEMBERS OF THE EXECUTIVE TEAM. THIS SAME APPROACH WAS PERFORMED BY A SEPARATE COMPENSATION CONSULTANT FOR THE REST OF THE ORGANIZATION, INCLUDING THE BOARD DIRECTORS, IN ORDER TO MAINTAIN INDEPENDENCE WITH HUMAN RESOURCES FUNCTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED STAFF AND SERVICES: PROGRAM SERVICE EXPENSES 7,089,391. MANAGEMENT AND GENERAL EXPENSES 4,177,526. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,266,917.