Working for participatory and just public budgeting for all Oregonians

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
Run by 7 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 4
filings with a surplus
Average surplus $5K a year · 1% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$240
to officers and key staff · 0.2% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$345K
+107% vs prior year
Spent
$149K
To programs
67%
Net assets
$120K
By yearFY2022–FY2025
Revenue
$345K
FY2025▲ +107%
Tap a bar for its year
Revenue by fiscal year
FY2022$295K
FY2023$965K
FY2024$167K
FY2025$345K
Expenses
$149K
FY2025▼ -84%
Tap a bar for its year
Expenses by fiscal year
FY2022$167K
FY2023$484K
FY2024$953K
FY2025$149K
Net assets
$120K
FY2025▲ +221%
Tap a bar for its year
Net assets by fiscal year
FY2022$205K
FY2023$687K
FY2024−$99K
FY2025$120K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2021.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $99K Management & general 21% · $31K Fundraising 12% · $18K

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

5 people listed on the 990; $240 paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Board Member
$240Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Maria Sipin—$57,887$11,563$2,026
Isabela Villarreal——$502$288
Karol Wai$240———

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 Participatory Budgeting Oregon 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 15aYes

Programs and updates

Advocates for fair and inclusive public budgeting for all Oregon residents.

Questions for Participatory Budgeting Oregon

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Provided by the organization

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3 programs · $99K · in their own filed words · FY2024
01

Education Leadership development Participatory Budgeting PB Oregon trains students, municipal staff, elected officials, and the general public about pubic budgeting and participatory budgeting in particular in order to build community and government knowledge and capacity to implement transformative participatory budgeting.

$47Kprogram expense
02

Advocacy and Lobbying PB Oregon advocates for governments to launch and implement participatory budgeting or support the launch and implementation by other governments. This includes educating elected officials about PB, providing information to public officials to support PB implementation, PB policy development, and direct and…

$39Kprogram expense
03

Technical Consulting Participatory Budgeting Oregon advises and assists local governments to design, implement, and evaluate participatory budgeting processes and participatory budgeting education.

$13Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 6 grants · $130K · 2021–2023
Unite OregonOR · FY2023$46,252
Unite OregonOR · FY2022$52,600
Outgrowing HungerOR · FY2021$7,770
The Rosewood InitiativeOR · FY2021$7,770

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$345K
Ln 12
Gifts and grantsLn 1h$342K
Investment incomeLn 3$2K
Other incomeLn 4–11$775
Money outPt IX
$149K
Ln 25
Programscol B$99K
Managementcol C$31K
Fundraisingcol D$18K
Owns and owesPt X
$120K
net assets · Ln 32
Cash and savingsLn 1–2$55K
Total assetsLn 16$121K
LiabilitiesLn 26$1K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$342K
Fees for servicesLn 2g$200
Investment incomeLn 3$2K
Other incomeLn 4–11$775
Total revenueLn 12$345K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$51K
Cash and savings togetherLn 1–2$55K
Total assetsLn 16$121K
LiabilitiesLn 26$1K
Net assetsLn 32$120K
OperationsPt I, VI
EmployeesI 55
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$27K$55K
Total assetsLn 16$54K$121K
LiabilitiesLn 26$153K$1K
Net assetsLn 32−$99K$120K
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$95K$73K$8K$13K
Pension plan contributionsLn 8$2K$1K$292$329
Other employee benefitsLn 9$11K$8K$891$2K
Payroll taxesLn 10$10K$7K$1K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$18K$18K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$675$466$96$113
Office expensesLn 13$409$312$52$45
Information technologyLn 14$1K$890$160$184
RoyaltiesLn 15$0
OccupancyLn 16$2K$1K$263$355
TravelLn 17$41$41
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K$2K$78
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$543$1K$140
Other expenses (24a–d)Ln 24$2K$2K$511$40
All other expensesLn 24e$0
Total functional expensesLn 25$149K$99K$31K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $345K$149K$196K$120K 990 PDF
FY2024 $167K$953K−$786K−$99K 990 PDF
FY2023 $965K$484K$482K$687K 990 PDF
FY2022 $295K$167K$128K$205K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $345,037 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $157,342$341,986
I-9 Program service revenuePrior year $2,421$200
I-10 Investment incomePrior year $6,390$2,076
I-11 Other revenuePrior year $425$775
I-12 Total revenuePrior year $166,578$345,037
I-13 Grants and similar amounts paidPrior year $46,252$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $342,789$117,565
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $563,478$31,243
I-18 Total expensesPrior year $952,519$148,808
I-19 Revenue less expensesPrior year −$785,941$196,229
Part VI · Governance 3 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $345,037 across 6 lines filed
VIII-1f All other contributions, gifts and grants$341,986
VIII-1h Total contributions, gifts and grants$341,986
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $200$200
VIII-3 Investment incomeExcluded from tax $2,076$2,076
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $775$775
VIII-12 Total revenueRelated to mission $975 · Excluded from tax $2,076$345,037
Part IX · Statement of functional expenses $148,808 across 30 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 $73,300 · Management $8,138 · Fundraising $13,465$94,903
IX-8 Pension plan contributionsPrograms $1,338 · Management $292 · Fundraising $329$1,959
IX-9 Other employee benefitsPrograms $7,927 · Management $891 · Fundraising $2,098$10,916
IX-10 Payroll taxesPrograms $6,788 · Management $1,448 · Fundraising $1,551$9,787
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $18,282$18,282
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,265$2,265
IX-12 Advertising and promotionPrograms $466 · Management $96 · Fundraising $113$675
IX-13 Office expensesPrograms $312 · Management $52 · Fundraising $45$409
IX-14 Information technologyPrograms $890 · Management $160 · Fundraising $184$1,234
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,377 · Management $263 · Fundraising $355$1,995
IX-17 TravelPrograms $41$41
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $2,112 · Management $78$2,190
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $543 · Management $1,138 · Fundraising $140$1,821
IX-24 Other expenses (24a–d)Programs $1,780 · Management $511 · Fundraising $40$2,331
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $99,139 · Management $31,349 · Fundraising $18,320$148,808
Part X · Balance sheet $121,461 assets, 11 lines filed
X-1 Cash, non-interest-bearing$3,414
X-2 Savings and temporary cash investmentsStart of year $27,025$51,467
X-3 Pledges and grants receivable$65,000
X-9 Prepaid expenses and deferred chargesStart of year $27,029$1,580
X-16 Total assetsStart of year $54,054$121,461
X-17 Accounts payable and accrued expensesStart of year $153,486$1,463
X-26 Total liabilitiesStart of year $153,486$1,463
X-27 Net assets without donor restrictionsStart of year −$99,432$108,906
X-28 Net assets with donor restrictions$11,092
X-32 Total net assets or fund balancesStart of year −$99,432$119,998
X-33 Total liabilities and net assetsStart of year $54,054$121,461
Part XI · Reconciliation of net assets $119,998 net assets at year end
XI-1 Total revenue$345,037
XI-2 Total expenses$148,808
XI-3 Revenue less expenses$196,229
XI-4 Net assets at start of year−$99,432
XI-8 Prior period adjustments$23,201
XI-10 Net assets at end of year$119,998

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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