2026-03-16T16:21:32-07:00 2025-06-30 825425527 Umpqua Valley Financial LLC 171 NE Exchange Ave Roseburg OR 97470 990 2024-07-01 936001599 LEAGUE OF OREGON CITIES LEAG 5035886550 PO BOX 928 SALEM OR 97308 Patricia M Mulvihill Executive Director 2026-03-16 true true Ashraf Lakhani Farishta CPA P03175299 5416778100 2024 2025-03-06 01:10:19Z PO BOX 928 SALEM OR 97308 6046284 false X N/A X 1925 OR TO BE THE EFFECTIVE AND COLLECTIVE VOICE OF OREGON'S CITIES AND THEIR AUTHORITATIVE AND BEST SOURCE OF INFORMATION AND TRAINING 15 15 20 0 3983611 4295802 1382557 1406421 311529 329396 -14973 14665 5662724 6046284 0 0 4038237 3454249 0 0 1817360 1912103 5855597 5366352 -192873 679932 7573375 8394237 5216010 5356940 2357365 3037297 TO BE THE EFFECTIVE AND COLLECTIVE VOICE OF OREGON'S CITIES AND THEIR AUTHORITATIVE AND BEST SOURCE OF INFORMATION AND TRAINING false false 772005 744029 CONFERENCE AND WORKSHOP 623249 3264374 MEMBER SERVICES 1395254 false false false false false false false false false true false false true true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 0 0 false 20 false false false false false false false false false X 15 15 false false false false true true false true true false false true true false true true true true true false LEAGUE OF OREGON CITIES 5035886550 PO BOX 928 SALEM OR 97308 PATRICIA MULVIHILL Executive Dir. 40.00 0.00 X 223096 0 0 JAYME PIERCE 40.00 0.00 187328 0 0 JAMES MCCAULEY 40.00 0.00 149959 0 0 LISA TREVINO 40.00 0.00 141712 0 0 KEVIN R TOON 40.00 0.00 132547 0 0 ROBIN KLEIN 40.00 0.00 123357 0 0 ROBERT COWIE Director 0.50 0.00 X 0 0 0 ROD CROSS Director 0.50 0.00 X 0 0 0 AARON CUBIC Director 0.50 0.00 X 0 0 0 CAROL MACINNES Director 0.50 0.00 X 0 0 0 MCKENNON MCDONALD Director 0.50 0.00 X 0 0 0 DAVID EMAMI Director 0.50 0.00 X 0 0 0 TITA MONTERO Director 0.50 0.00 X 0 0 0 TED WHEELER Director 0.50 0.00 X 0 0 0 BRYAN CUTCHEN Director 0.50 0.00 X 0 0 0 TIM ROSENER Director 0.50 0.00 X 0 0 0 OLIVIA CLARK Director 0.50 0.00 X 0 0 0 TAMIE KAUFMAN Director 0.50 0.00 X 0 0 0 MELANIE KEBLER Director 0.50 0.00 X 0 0 0 ADAM MARL Director 0.50 0.00 X 0 0 0 RICH MAYS Director 0.50 0.00 X 0 0 0 ROCHELLE ROADEN Director 0.50 0.00 X 0 0 0 DAVE DROTZMANN President 0.50 0.00 X 0 0 0 JESSICA ENGELKE President 0.50 0.00 X 0 0 0 TRAVIS STOVALL Treasurer 0.50 0.00 X 0 0 0 STEVE CALLAWAY President 0.50 0.00 X 0 0 0 KENNA WEST Director 0.50 0.00 X 0 0 0 957999 6 false true true 0 2458230 1498373 339199 4295802 CONFERENCE & WORKSHOP 541900 696714 696714 MEMBERSHIP FEES 541900 662392 662392 OTHER SERVICES 541610 47315 47315 1406421 329396 329396 0 0 14665 14665 14665 14665 0 0 0 0 LOSS ON INVESTMENT 900099 MISCELLANEOUS 900099 0 6046284 1406421 344061 0 0 0 0 857056 222835 634221 0 1447044 376231 1070813 683297 177657 505640 283987 73837 210150 182865 47545 135320 0 302618 78681 223937 0 0 0 0 0 28430 7392 21038 27968 7272 20696 82505 21451 61054 0 0 36870 9586 27284 0 497033 129229 367804 0 0 22443 5835 16608 18877 4908 13969 ALL OTHER EXPENSES 358483 93206 265277 PROFESSIONAL SERVICES 314072 81659 232413 UNIFORM CITATIONS 130220 33857 96363 MEMBERSHIP AND DUES 41633 10825 30808 50951 13248 37703 5366352 1395254 3971098 0 24097 159069 4752828 5354299 0 114046 706 0 0 0 0 0 499957 356836 156461 143121 0 0 0 0 2525943 2737042 7573375 8394237 242092 121997 4973918 5234943 5216010 5356940 X 2200904 2894177 156461 143120 2357365 3037297 7573375 8394237 679932 X false true X true false 56023 56023 78808 47755 31053 365126 309081 56045 143121 DEFERRED OUTFLOW OF RESOURCES 1721551 INVESTMENT IN JOINT VENTURE 954528 OTHER POST EMPLOYMENT BENEFIT ASSET 60963 2737042 COMPENSATED ABSENCES 201629 DEFERRED INFLOW OF RESOURCES 823014 NET OTHER POST EMPLOYMENT LIABILITY 32033 NET PENSION LIABILITY 4178266 Rounding 1 5234943 6046284 6046284 6046284 5366352 5366352 5366352 X X X X false false false false false false false false false JAMES MCCAULEY 149959 149959 JAYME PIERCE 187328 187328 KEVIN R TOON 132547 132547 LISA TREVINO 141712 141712 PATRICIA MULVIHILL Executive Dir. 223096 223096 ROBIN KLEIN 123357 123357 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. VARIOUS CITY GOVERNMENTS IN OREGON OR 501C25CIII N/A false LEAGUE OF OREGON CITIES FOUNDATION CHARITABLE GIVING EMPLOYEE EDUCATION OR 501C3 N/A false ASSOCIATED OREGON COUNTIES PARTNER IN JOINT VENTURE OR 501C25CIII N/A false OREGON SCHOOL BOARDS ASSOCIATION PARTNER IN JOINT VENTURE OR 501C25CIII N/A false LOCAL GOVERNEMTN PERSONNEL INSTITUE JOINLY GOVERN WITH AOC OR 501C25CIII N/A false LOC EMPLOYEE BENEFIT SERVICES TRUST RECIEVE AND TRANSMIT INSURANCE PREMIUM OR 501C25CIII N/A false CITY COUNTY INSURANCE TRUST PROPERTY AND CAUSALTY INSURANCES OR 501C25CIII N/A false false false false false false false false false false false false false false false false false false false false