Central Oregon Builders Association
Nonprofit profile at a glance
- EIN
- 930763605
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Bend, OR, USA
- Phone
- 5413891058
- Rating confidence
- Limited
Reported finances
- Revenue
- $1,434,172
- Expenses
- $1,302,346
- Assets
- $1,474,082
- Liabilities
- $298,121
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- JUSTIN PERKEY (IMMEDIATE PAST PRESIDENT)
- KATHY TEMPLE (ASSOCIATE VICE PRESIDENT)
- KATIE PENDLETON (PRESIDENT)
- GRAYSON GRAHAM (1ST VICE PRESIDENT)
- CAMERON CURTIS (2ND VICE PRESIDENT)
- TIMOTHY KNOPP (EXECUTIVE VICE PRESIDENT)
Highest reported compensation
- TIMOTHY KNOPP (EXECUTIVE VICE PRESIDENT): $144,590 total reported compensation
- MANDY WEIDMAN (SENIOR VICE PRESIDENT): $137,624 total reported compensation
- MORGAN GREENWOOD (VP OF GOVT AFFAIRS): $121,341 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To represent the central Oregon building industry before government and the community, to promote high ethical standards within the building industry, to provide service to its membership and defend the opportunities of home ownership for all.
What it reported doing in 2024
Home and garden shows--a venue for members to market themselves to the general public while offering the public a convenient venue to find a variety of home-related products and services.
Operating model
- Revenue model
- Other-operating. 76% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 84.2%; rating input score 84; 20th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 9.2%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 1.13; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 31%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 43.8% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 16 of 19 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $145K · 19 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 5 filed schedules
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- High — Sustainability: Officer compensation ratio scored 6/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.