Central Oregon Avalanche Association

Tax-deductible

Bend, OR501(c)(3)Public Safety & DisasterEIN 27-1929412Revenue $194K in FY2024

On file with the IRScoavalanche.org61160 Sidewinder, 97702-2526 · Bend, ORTax-exempt since Dec 2010Publicly supported charity — 170(b)(1)(A)(vi)

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The Central Oregon Avalanche Center empowers the backcountry community to make informed decisions by providing avalanche forecasting, observations, and education.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 60 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
23 mo
of spending, in cash
Looks good: 23.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $13K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$15K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$194K
+60% vs prior year
Spent
$107K
To programs
86%
Net assets
$220K
By yearFY2021–FY2024
Revenue
$194K
FY2024▲ +60%
Tap a bar for its year
Revenue by fiscal year
FY2021$67K
FY2023$122K
FY2024$194K
Net assets
$220K
FY2024▲ +66%
Tap a bar for its year
Net assets by fiscal year
FY2021$85K
FY2023$132K
FY2024$220K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2010.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $92K Management & general 6% · $6K Fundraising 8% · $8K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Central Oregon Avalanche Association 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

Provides avalanche forecasts, observations, and education for safe backcountry travel.

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Provided by the organization

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2 programs · $92K · in their own filed words · FY2024
01

Provide avalanche forecasting to the public via web platform for the Central Oregon Cascades, 7 days per week from December to April. In 2024, expanded to provide weekend avalanche forecasting, plus one mid-week professional observation at remote access weather station near Paulina Peak.

$85Kprogram expense
02

Host avalanche education workshops and continued learning, both online and in person, through events such as: Bend SAW, Vertfest, and Beacon and Eggs. In 2024, provided monthly Know Before You Go avalanche awareness workshops during ski season.

$8Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 3 funders$13K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$194K
Ln 12
Gifts and grantsLn 1h$172K
Other incomeLn 4–11$22K
Money outPt IX
$107K
Ln 25
Programscol B$92K
Managementcol C$6K
Fundraisingcol D$8K
Owns and owesPt X
$220K
net assets · Ln 32
Cash and savingsLn 1–2$206K
Total assetsLn 16$235K
LiabilitiesLn 26$15K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$172K
Other incomeLn 4–11$22K
Gains on assetsLn 7$0
Total revenueLn 12$194K
Assets in detailPt X, end of year
CashLn 1$206K
SavingsLn 2$0
Cash and savings togetherLn 1–2$206K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$23K
Other assetsLn 15$0
Total assetsLn 16$235K
LiabilitiesLn 26$15K
Net assetsLn 32$220K
OperationsPt I, VI
EmployeesI 58
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$115K$206K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$10K$23K
Total assetsLn 16$132K$235K
LiabilitiesLn 26$0$15K
Net assetsLn 32$132K$220K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$68K$63K$5K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$6K$418
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$319$319
Office expensesLn 13$1K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$7K$7K$35
Other expenses (24a–d)Ln 24$13K$13K
All other expensesLn 24e$4K$2K$292$2K
Total functional expensesLn 25$107K$92K$6K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $194K$107K$88K$220K 990 PDF
FY2023 $122K$132K 990 PDF
FY2022 Not on file
FY2021 $67K$85K 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 FY2024 990 (6 parts)
Part I · Summary $194,351 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $108,755$172,106
I-9 Program service revenue$0
I-10 Investment incomePrior year $63$0
I-11 Other revenuePrior year $12,859$22,245
I-12 Total revenuePrior year $121,677$194,351
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $28,548$74,960
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $62,908$31,690
I-18 Total expensesPrior year $91,456$106,650
I-19 Revenue less expensesPrior year $30,221$87,701
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $194,351 across 9 lines filed
Lines not itemized here account for $1,261 of total revenue; see the IRS return.
VIII-1b Membership dues$17,431
VIII-1f All other contributions, gifts and grants$154,675
VIII-1h Total contributions, gifts and grants$172,106
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$20,984
VIII-12 Total revenueUnrelated business −$14 · Excluded from tax $1,275$194,351
Part IX · Statement of functional expenses $106,650 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $62,788 · Fundraising $5,481$68,269
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,273 · Fundraising $418$6,691
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,819$2,819
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionFundraising $319$319
IX-13 Office expensesManagement $1,258$1,258
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $1,998$1,998
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,116$1,116
IX-23 InsurancePrograms $6,937 · Fundraising $35$6,972
IX-24 Other expenses (24a–d)Programs $13,175$13,175
IX-24e All other expensesPrograms $1,853 · Management $292 · Fundraising $1,888$4,033
IX-25 Total functional expensesPrograms $92,142 · Management $6,367 · Fundraising $8,141$106,650
Part X · Balance sheet $234,954 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $115,460$205,753
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $2,500$2,000
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $4,219$4,589
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $9,878$22,612
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $132,057$234,954
X-17 Accounts payable and accrued expenses$15,196
X-26 Total liabilitiesStart of year $0$15,196
X-27 Net assets without donor restrictionsStart of year $124,253$202,918
X-28 Net assets with donor restrictionsStart of year $7,804$16,840
X-32 Total net assets or fund balancesStart of year $132,057$219,758
X-33 Total liabilities and net assetsStart of year $132,057$234,954
Part XI · Reconciliation of net assets $219,758 net assets at year end
XI-1 Total revenue$194,351
XI-2 Total expenses$106,650
XI-3 Revenue less expenses$87,701
XI-4 Net assets at start of year$132,057
XI-10 Net assets at end of year$219,758

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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