Oregon Cheese Guild FY2023 filing

Not tax-deductible

Portland, OR501(c)(6)Community DevelopmentEIN 16-1755180

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To promote education & awareness surrounding the importance of Cheese and cheesemaking in Oregon.

$78K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $22K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$78K
to officers and key staff · 45% of spending
Concern: pay to officers and key staff is 45% of spending; over 30%.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 14.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$273K
+24% vs prior year
Spent
$174K
Net assets
$216K
By yearFY2020–FY2024
Revenue
$273K
FY2023▲ +24%
Revenue by fiscal year
FY2020$179K
FY2021$125K
FY2022$220K
FY2023$273K
FY2024$217K
Expenses
$174K
FY2023▼ -22%
Expenses by fiscal year
FY2020$160K
FY2021$131K
FY2022$224K
FY2023$174K
FY2024$219K
Net assets
$216K
FY2023▲ +85%
Net assets by fiscal year
FY2020$126K
FY2021$120K
FY2022$116K
FY2023$216K
FY2024$215K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

11 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$78,000Pt VII · Sec A
President and Director
$0Pt VII · Sec A
Treasurer and Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Katrina Bray’s $84K as Executive Director is at the 60th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Katrina Bray$84,000$78,000$71,000$60,500$55,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Oregon Cheese Guild executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes education and awareness about Oregon's cheese and cheesemaking.

Provided by the organization

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3 program services, described in the organization's own filed words · FY2023.
01

General Marketing

During 2023 ocg continued to increase awareness of oregon artisan cheese through the organization's website and social media platforms, and by distributing the oregon cheese trail map. The oregon cheese month campaign held in september encouraged distributor and retail partners to feature and promote oregon cheeses throughout the month…

Pt IX · col B
02

Educational Programs, Communications and Opportunities

The oregon cheese guild organized cheesemaker education day in conjuction with the food science department at oregon state university. This conference is the west coast's premier educational conference for artisan cheese industry.

Pt IX · col B
03

Consumer Events

During 2023, the oregon cheese festival was held at the jackson county expo in southern oregon. There were 4,300 attendees over two days. In the fall the wedge in portland, oregon had 1,300 attendees and the oregon cheese for the holidays program distributed 350 tasting kits.

Pt IX · col B

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$273K
Ln 12
Fees for servicesLn 2g$216K
Gifts and grantsLn 1h$54K
Other incomeLn 4–11$2K
Money outPt IX
$174K
Ln 25
Owns and owesPt X
$216K
net assets · Ln 32
Cash and savingsLn 1–2$216K
Total assetsLn 16$216K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$54K
Noncash giftsLn 1g$500
Fees for servicesLn 2g$216K
Investment incomeLn 3$58
Other incomeLn 4–11$2K
Total revenueLn 12$273K
Assets in detailPt X, end of year
CashLn 1$139K
SavingsLn 2$77K
Cash and savings togetherLn 1–2$216K
Total assetsLn 16$216K
LiabilitiesLn 26$0
Net assetsLn 32$216K
OperationsPt I, VI
EmployeesI 50
VolunteersI 659
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$116K$216K
Total assetsLn 16$116K$216K
LiabilitiesLn 26$0$0
Net assetsLn 32$116K$216K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$78K
Advertising and promotionLn 12$18K
Office expensesLn 13$3K
Information technologyLn 14$693
TravelLn 17$5K
InsuranceLn 23$1K
Other expenses (24a–d)Ln 24$68K
Total functional expensesLn 25$174K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $217K$219K−$1K$215K 990 PDF
FY2023 Viewing $273K$174K$99K$216K 990 PDF
FY2022 $220K$224K−$4K$116K 990 PDF
FY2021 $125K$131K−$6K$120K 990 PDF
FY2020 $179K$160K$19K$126K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $273,002 across 7 lines filed
Lines not itemized here account for $2,085 of total revenue; see the IRS return.
VIII-1b Membership dues$7,850
VIII-1f All other contributions, gifts and grants$46,641
VIII-1g Noncash contributions (included above)$500
VIII-1h Total contributions, gifts and grants$54,491
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $216,368$216,368
VIII-3 Investment incomeExcluded from tax $58$58
VIII-12 Total revenueRelated to mission $218,453 · Unrelated business $0 · Excluded from tax $58$273,002
Part IX · Statement of functional expenses $173,764 across 7 lines filed
IX-5 Pay of current officers, directors and key staff$78,000
IX-12 Advertising and promotion$18,253
IX-13 Office expenses$2,931
IX-14 Information technology$693
IX-17 Travel$5,030
IX-23 Insurance$1,084
IX-24 Other expenses (24a–d)$67,773
IX-25 Total functional expenses$173,764
Part X · Balance sheet $215,727 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $90,007$139,186
X-2 Savings and temporary cash investmentsStart of year $26,482$76,541
X-16 Total assetsStart of year $116,489$215,727
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $116,489$215,727
X-33 Total liabilities and net assetsStart of year $116,489$215,727
Part XI · Reconciliation of net assets $215,727 net assets at year end
XI-1 Total revenue$273,002
XI-2 Total expenses$173,764
XI-3 Revenue less expenses$99,238
XI-4 Net assets at start of year$116,489
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$215,727

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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