LEAGUE OF OREGON CITIES: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LEAGUE OF OREGON CITIES (EIN 93-6001599)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-03-16
- IRS object ID
- 202640759349301959
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-16T16:21:32-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 825425527 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Umpqua Valley Financial LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 NE Exchange Ave | AddressLine1Txt |
| City | Roseburg | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97470 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 936001599 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEAGUE OF OREGON CITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEAG | BusinessNameControlTxt |
| Phone | 5035886550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 928 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97308 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Patricia M Mulvihill | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2026-03-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ashraf Lakhani Farishta CPA | PreparerPersonNm |
| PTIN | P03175299 | PTIN |
| Phone | 5416778100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 928 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,046,284 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1925 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TO BE THE EFFECTIVE AND COLLECTIVE VOICE OF OREGON'S CITIES AND THEIR AUTHORITATIVE AND BEST SOURCE OF INFORMATION AND TRAINING | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 20 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,983,611 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,295,802 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,382,557 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,406,421 | CYProgramServiceRevenueAmt |
| PY Investment Income | $311,529 | PYInvestmentIncomeAmt |
| CY Investment Income | $329,396 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$14,973 | PYOtherRevenueAmt |
| CY Other Revenue | $14,665 | CYOtherRevenueAmt |
| PY Total Revenue | $5,662,724 | PYTotalRevenueAmt |
| CY Total Revenue | $6,046,284 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,038,237 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,454,249 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,817,360 | PYOtherExpensesAmt |
| CY Other Expenses | $1,912,103 | CYOtherExpensesAmt |
| PY Total Expenses | $5,855,597 | PYTotalExpensesAmt |
| CY Total Expenses | $5,366,352 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$192,873 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $679,932 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,573,375 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,394,237 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,216,010 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,356,940 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,357,365 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,037,297 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO BE THE EFFECTIVE AND COLLECTIVE VOICE OF OREGON'S CITIES AND THEIR AUTHORITATIVE AND BEST SOURCE OF INFORMATION AND TRAINING | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $772,005 | ExpenseAmt |
| Revenue | $744,029 | RevenueAmt |
| Desc | CONFERENCE AND WORKSHOP | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $623,249 | ExpenseAmt |
| Revenue | $3,264,374 | RevenueAmt |
| Desc | MEMBER SERVICES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,395,254 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | 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 With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 20 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| 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 |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | 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 | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEAGUE OF OREGON CITIES | PersonNm |
| Phone | 5035886550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 928 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97308 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| PATRICIA MULVIHILL | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $223,096 | $0 | $0 | |
| JAYME PIERCE | |||||||
| 40.00 | 0.00 | $187,328 | $0 | $0 | |||
| JAMES MCCAULEY | |||||||
| 40.00 | 0.00 | $149,959 | $0 | $0 | |||
| LISA TREVINO | |||||||
| 40.00 | 0.00 | $141,712 | $0 | $0 | |||
| KEVIN R TOON | |||||||
| 40.00 | 0.00 | $132,547 | $0 | $0 | |||
| ROBIN KLEIN | |||||||
| 40.00 | 0.00 | $123,357 | $0 | $0 | |||
| ROBERT COWIE | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ROD CROSS | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| AARON CUBIC | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CAROL MACINNES | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MCKENNON MCDONALD | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID EMAMI | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TITA MONTERO | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TED WHEELER | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| BRYAN CUTCHEN | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TIM ROSENER | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| OLIVIA CLARK | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TAMIE KAUFMAN | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MELANIE KEBLER | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ADAM MARL | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| RICH MAYS | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ROCHELLE ROADEN | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DAVE DROTZMANN | |||||||
| President | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JESSICA ENGELKE | |||||||
| President | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TRAVIS STOVALL | |||||||
| Treasurer | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| STEVE CALLAWAY | |||||||
| President | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| KENNA WEST | |||||||
| Director | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $957,999 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $2,458,230 | MembershipDuesAmt |
| Related Organizations | $1,498,373 | RelatedOrganizationsAmt |
| Government Grants | $339,199 | GovernmentGrantsAmt |
| Total Contributions | $4,295,802 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONFERENCE & WORKSHOP | 541900 | $696,714 | $696,714 |
| MEMBERSHIP FEES | 541900 | $662,392 | $662,392 |
| OTHER SERVICES | 541610 | $47,315 | $47,315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,406,421 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $329,396 | TotalRevenueColumnAmt |
| Exclusion | $329,396 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,665 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,665 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,665 | TotalRevenueColumnAmt |
| Exclusion | $14,665 | ExclusionAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd |
|---|---|
| LOSS ON INVESTMENT | 900099 |
| MISCELLANEOUS | 900099 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,046,284 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,406,421 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $344,061 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,056 | TotalAmt |
| Program Services | $222,835 | ProgramServicesAmt |
| Management And General | $634,221 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,447,044 | TotalAmt |
| Program Services | $376,231 | ProgramServicesAmt |
| Management And General | $1,070,813 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $683,297 | TotalAmt |
| Program Services | $177,657 | ProgramServicesAmt |
| Management And General | $505,640 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,987 | TotalAmt |
| Program Services | $73,837 | ProgramServicesAmt |
| Management And General | $210,150 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,865 | TotalAmt |
| Program Services | $47,545 | ProgramServicesAmt |
| Management And General | $135,320 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,618 | TotalAmt |
| Program Services | $78,681 | ProgramServicesAmt |
| Management And General | $223,937 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,430 | TotalAmt |
| Program Services | $7,392 | ProgramServicesAmt |
| Management And General | $21,038 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,968 | TotalAmt |
| Program Services | $7,272 | ProgramServicesAmt |
| Management And General | $20,696 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,505 | TotalAmt |
| Program Services | $21,451 | ProgramServicesAmt |
| Management And General | $61,054 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,870 | TotalAmt |
| Program Services | $9,586 | ProgramServicesAmt |
| Management And General | $27,284 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,033 | TotalAmt |
| Program Services | $129,229 | ProgramServicesAmt |
| Management And General | $367,804 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,443 | TotalAmt |
| Program Services | $5,835 | ProgramServicesAmt |
| Management And General | $16,608 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,877 | TotalAmt |
| Program Services | $4,908 | ProgramServicesAmt |
| Management And General | $13,969 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ALL OTHER EXPENSES | $358,483 | $93,206 | $265,277 |
| PROFESSIONAL SERVICES | $314,072 | $81,659 | $232,413 |
| UNIFORM CITATIONS | $130,220 | $33,857 | $96,363 |
| MEMBERSHIP AND DUES | $41,633 | $10,825 | $30,808 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,951 | TotalAmt |
| Program Services | $13,248 | ProgramServicesAmt |
| Management And General | $37,703 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,366,352 | TotalAmt |
| Program Services | $1,395,254 | ProgramServicesAmt |
| Management And General | $3,971,098 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,097 | BOYAmt |
| EOY | $159,069 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,752,828 | BOYAmt |
| EOY | $5,354,299 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,046 | BOYAmt |
| EOY | $706 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $499,957 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $356,836 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,461 | BOYAmt |
| EOY | $143,121 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,525,943 | BOYAmt |
| EOY | $2,737,042 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,573,375 | BOYAmt |
| EOY | $8,394,237 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,092 | BOYAmt |
| EOY | $121,997 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,973,918 | BOYAmt |
| EOY | $5,234,943 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,216,010 | BOYAmt |
| EOY | $5,356,940 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,200,904 | BOYAmt |
| EOY | $2,894,177 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,461 | BOYAmt |
| EOY | $143,120 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,357,365 | BOYAmt |
| EOY | $3,037,297 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,573,375 | BOYAmt |
| EOY | $8,394,237 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $679,932 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $56,023 | OtherCostOrOtherBasisAmt |
| Book Value | $56,023 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $78,808 | OtherCostOrOtherBasisAmt |
| Depreciation | $47,755 | DepreciationAmt |
| Book Value | $31,053 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $365,126 | OtherCostOrOtherBasisAmt |
| Depreciation | $309,081 | DepreciationAmt |
| Book Value | $56,045 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $143,121 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED OUTFLOW OF RESOURCES | $1,721,551 |
| INVESTMENT IN JOINT VENTURE | $954,528 |
| OTHER POST EMPLOYMENT BENEFIT ASSET | $60,963 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,737,042 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| COMPENSATED ABSENCES | $201,629 |
| DEFERRED INFLOW OF RESOURCES | $823,014 |
| NET OTHER POST EMPLOYMENT LIABILITY | $32,033 |
| NET PENSION LIABILITY | $4,178,266 |
| Rounding | $1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,234,943 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,046,284 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $6,046,284 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,046,284 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,366,352 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,366,352 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,366,352 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | TitleTitleTxt |
|---|---|---|
| JAMES MCCAULEY | ||
| $149,959 | $149,959 | |
| JAYME PIERCE | ||
| $187,328 | $187,328 | |
| KEVIN R TOON | ||
| $132,547 | $132,547 | |
| LISA TREVINO | ||
| $141,712 | $141,712 | |
| PATRICIA MULVIHILL | ||
| $223,096 | $223,096 | Executive Dir. |
| ROBIN KLEIN | ||
| $123,357 | $123,357 | |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | MEMBER CITIES ARE REQUIRED TO SIGN AN INTERGOVERNMENTAL AGREEMENT TO BECOME MEMBERS. |
| Form 990, Part VI, Section B, Line 11b | CERTAIN MEMBERS OF THE GOVERNING BOARD AND THE ACCOUNTANT REVIEW THE INFORMATIONAL FORM 990 FOR ACCURACY AND COMPLETENESS BEFORE IT IS FILED WITH THE IRS. |
| Form 990, Part VI, Section B, Line 12c | GENERAL COUNSEL REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY IDENTIFYING POTENTIAL ACTIONS THAT COULD RESASONABLY RESULT IN A CONFLICT OF INTEREST AND ADVISING BOARD MEMBERS OF HOW TO PROCEED. |
| Form 990, Part VI, Section B, Line 15b | ALL COMPENSATION LEVELS FOR EACH EMPLOYED POSITION WERE REVIEWED BY AN OUTSIDE CONSULTING FIRM CALLED HR ANSWERS. THE COMPENSATION LEVELS WERE REVIEWED FOR INTERNAL EQUITY TO COMPLY WITH OREGON'S PAY EQUITY LAW AND MARKET COMPARABILITY TO ENSURE SALARIES ARE COMPETITIVE FOR THE PRESENT MARKET |
| Form 990, Part VI, Section C, Line 19 | LEAGUE OF OREGON CITIES WILL PROVIDE COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC FOR A REASONABLE COPYING FEE IF A REQUEST IS MADE BY WRITING TO THE FINANCE OFFICER AT THE LEAGUE OF OREGON CITIES, PO BOX 928, SALEM, OR 97308. |
| Form 990, Part X, Line 29 - RESTATEMENT OF NET POSITION | The beginning fund balance was restated to clearing accounts identified during a review of the accounting records. These changes resulted in a net increase to the beginning fund balance of $391,246. During our inquiry with management, a monthly reconciliation of clearing accounts is in place as of July 2024. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Primary ActivitiesPrimaryActivitiesTxt |
|---|---|---|---|---|
| VARIOUS CITY GOVERNMENTS IN OREGON | ||||
| OR | 501C25CIII | N/A | false | |
| LEAGUE OF OREGON CITIES FOUNDATION | ||||
| OR | 501C3 | N/A | false | CHARITABLE GIVING EMPLOYEE EDUCATION |
| ASSOCIATED OREGON COUNTIES | ||||
| OR | 501C25CIII | N/A | false | PARTNER IN JOINT VENTURE |
| OREGON SCHOOL BOARDS ASSOCIATION | ||||
| OR | 501C25CIII | N/A | false | PARTNER IN JOINT VENTURE |
| LOCAL GOVERNEMTN PERSONNEL INSTITUE | ||||
| OR | 501C25CIII | N/A | false | JOINLY GOVERN WITH AOC |
| LOC EMPLOYEE BENEFIT SERVICES TRUST | ||||
| OR | 501C25CIII | N/A | false | RECIEVE AND TRANSMIT INSURANCE PREMIUM |
| CITY COUNTY INSURANCE TRUST | ||||
| OR | 501C25CIII | N/A | false | PROPERTY AND CAUSALTY INSURANCES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |