Central Oregon Guardian Assistance Program FY2024 filing

Tax-deductible

Bend, OR501(c)(3)Public & Societal BenefitEIN 36-5051085

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The purpose shall be to provide probono and paid fees for court appointed guardianship, conservaorship,trustee, and estate services to adult incapacitated Central Oregonians who, because of cognitive and/or physical impairment, and unable to make medical, housing and/or financial decisions for themselves.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$145K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $46K a year · 13% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$145K
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
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $38K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$452K
Spent
$322K
To programs
74%
Net assets
$130K
By yearFY2024–FY2025
Revenue
$452K
FY2024
Revenue by fiscal year
FY2024$452K
FY2025$268K
Expenses
$322K
FY2024
Expenses by fiscal year
FY2024$322K
FY2025$305K
Net assets
$130K
FY2024
Net assets by fiscal year
FY2024$130K
FY2025$93K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2023.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $237K Management & general 19% · $62K Fundraising 7% · $23K

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

6 people listed on the 990; $145K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Dir.
$75,000Pt VII · Sec A
Licensed Guardian
$70,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A
$0Pt VII · Sec A

Emily Coxey’s $75K as Licensed Guardian is at the 59th percentile of top reported officer pay among 1043 $100K–1M public & societal benefit 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 · 4 named individuals · Part VII

NameFY2025FY2024
Emily Coxey$75,000$70,000
Lisa Bertalan$19,750$75,000
Janet Basney$42,500—
Claudia Coke$13,764—

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 Central Oregon Guardian Assistance Program 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 legal guardianship and estate services for incapacitated adults in Central Oregon.

Provided by the organization

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3 program services account for $237K of program spending, described in the organization's own filed words · FY2023.
01

Probono Guardianship services for clients with limited means who are incapacitated and as a result are unable to make medical, housing and financial decisions for themselves. Volunteer hours not summarized in expensesProfessional Guardian 31.9 hoursClient visitations and other work 149.4 hours

$197Kprogram expense
02

Paid Guardianship services for clients who are incapacitated and as a result are unable to make medical, housing and financial decisions for themselves. Trustee and estate management for paid services under government/judicial approvals and estate administration.

$40Kprogram expense
03

Private Contributions for client paid assistance programs

$326program expense

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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 · FY2024
Total grants receivedfrom 3 funders$38K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$452K
Ln 12
Fees for servicesLn 2g$452K
Money outPt IX
$322K
Ln 25
Programscol B$237K
Managementcol C$62K
Fundraisingcol D$23K
Owns and owesPt X
$130K
net assets · Ln 32
Cash and savingsLn 1–2$125K
Total assetsLn 16$130K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$452K
Gains on assetsLn 7$0
Total revenueLn 12$452K
Assets in detailPt X, end of year
CashLn 1$125K
SavingsLn 2$0
Cash and savings togetherLn 1–2$125K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$130K
LiabilitiesLn 26$0
Net assetsLn 32$130K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$125K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$0$130K
LiabilitiesLn 26$0$0
Net assetsLn 32$0$130K
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$75K$38K$30K$8K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$70K$70K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$21K$11K$11K
Payroll taxesLn 10$15K$9K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$6K$2K$2K$2K
Office expensesLn 13$27K$20K$7K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$12K$9K$3K
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$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$93K$77K$2K$14K
All other expensesLn 24e$3K$2K$2K
Total functional expensesLn 25$322K$237K$62K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $268K$305K−$37K$93K 990 PDF
FY2024 Viewing $452K$322K$130K$130K 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 (4 parts)
Part VIII · Statement of revenue $452,163 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $452,163$452,163
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$0
VIII-12 Total revenueRelated to mission $452,163$452,163
Part IX · Statement of functional expenses $322,329 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 staffPrograms $37,500 · Management $30,000 · Fundraising $7,500$75,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $70,000$70,000
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $10,511 · Management $10,511$21,022
IX-10 Payroll taxesPrograms $8,930 · Management $5,953$14,883
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
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 promotionPrograms $2,266 · Management $2,266 · Fundraising $1,941$6,473
IX-13 Office expensesPrograms $20,149 · Management $6,716$26,865
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $9,000 · Management $3,000$12,000
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 amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $77,355 · Management $1,559 · Fundraising $14,000$92,914
IX-24e All other expensesPrograms $1,614 · Management $1,558$3,172
IX-25 Total functional expensesPrograms $237,325 · Management $61,563 · Fundraising $23,441$322,329
Part X · Balance sheet $129,834 assets, 18 lines filed
X-1 Cash, non-interest-bearing$125,045
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$4,789
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
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 $0$129,834
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictions$118,446
X-28 Net assets with donor restrictions$11,388
X-32 Total net assets or fund balancesStart of year $0$129,834
X-33 Total liabilities and net assetsStart of year $0$129,834
Part XI · Reconciliation of net assets $129,834 net assets at year end
XI-1 Total revenue$452,163
XI-2 Total expenses$322,329
XI-3 Revenue less expenses$129,834
XI-10 Net assets at end of year$129,834

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

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