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Tax-deductible

Beaverton, OR501(c)(3)Human ServicesEIN 85-3252674Revenue $138K in FY2024

On file with the IRSdisabilityequitycenter.org17453 Sw McKnight Ln, 97006-7984 · Beaverton, ORTax-exempt since Jan 2021Publicly supported charity — 170(b)(1)(A)(vi)

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DEC is a new, grassroots nonprofit serving folks with disabilities in the Willamette Valley and across Oregon.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 10 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $4K a year · 4% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 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
$10K
to officers and key staff · 8% of spending
Top officer’s pay lower than 96% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
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 · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 10 voting members
Looks good: 7 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$138K
+153% vs prior year
Spent
$133K
To programs
74%
Net assets
$18K
By yearFY2021–FY2024
Revenue
$138K
FY2024▲ +153%
Tap a bar for its year
Revenue by fiscal year
FY2021$73K
FY2022$123K
FY2023$54K
FY2024$138K
Expenses
$133K
FY2024▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2021$49K
FY2022$98K
FY2023$91K
FY2024$133K
Net assets
$18K
FY2024▲ +35%
Tap a bar for its year
Net assets by fiscal year
FY2021$24K
FY2022$49K
FY2023$13K
FY2024$18K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2021.

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% · $98K Management & general 24% · $33K Fundraising 2% · $2K

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

10 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
$9,275Pt VII · Sec A
Board Member
$1,200Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Jenni Cicerone’s $9K as Secretary is at the 4th percentile of top reported officer pay among 2168 $100K–1M human services 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.

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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

Empowers people with disabilities through community support and advocacy.

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Provided by the organization

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3 programs · $98K · in their own filed words · FY2024
01

Readysetconnect

This is a monthly virtual meet-up for disabled people to learn how to prepare for emergency preparedness and share resources with each other. Registered people receive an accessible resource list for all topics, articles, and resources shared during and after the virtual meet-up.

$98Kprogram expense
02

Community Information Sessions

The Community Information Sessions Cohort Program is a pilot program that will address health equity and the lack of accessible and equitable emergency preparedness trainings and resources facilitated for disbaled people in a meaningful way throughout the Portland Metro area.

Pt IX · col B
03

Summer Park Meet-Ups

This is when disabled people can be in the community with each other. Through mindfulness, low-impact hikes/rolls, and meaningful conversation, people can explore disability identity, culture, and pride with each other.

Pt IX · col B

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 1 funder$8K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$138K
Ln 12
Gifts and grantsLn 1h$138K
Money outPt IX
$133K
Ln 25
Programscol B$98K
Managementcol C$33K
Fundraisingcol D$2K
Owns and owesPt X
$18K
net assets · Ln 32
Cash and savingsLn 1–2$49K
Total assetsLn 16$50K
LiabilitiesLn 26$32K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$138K
Government grantsLn 1e$136K
Noncash giftsLn 1g$600
Total revenueLn 12$138K
Assets in detailPt X, end of year
CashLn 1$49K
SavingsLn 2$5
Cash and savings togetherLn 1–2$49K
Total assetsLn 16$50K
LiabilitiesLn 26$32K
Net assetsLn 32$18K
OperationsPt I, VI
EmployeesI 52
VolunteersI 610
Fiscal year endsHeaderDecember
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$13K$49K
Total assetsLn 16$13K$50K
LiabilitiesLn 26$0$32K
Net assetsLn 32$13K$18K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$23K$23K
Payroll taxesLn 10$4K$4K
Legal feesLn 11b$742$742
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$649$649
Information technologyLn 14$290$218$72
OccupancyLn 16$2K$2K
TravelLn 17$1K$1K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$68K$68K
Total functional expensesLn 25$133K$98K$33K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $138K$133K$5K$18K 990 PDF
FY2023 $54K$91K−$36K$13K 990 PDF
FY2022 $123K$98K$25K$49K 990 PDF
FY2021 $73K$49K$24K$24K 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 $137,544 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $54,470$137,544
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $54,470$137,544
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $58,818$49,714
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $31,871$83,249
I-18 Total expensesPrior year $90,689$132,963
I-19 Revenue less expensesPrior year −$36,219$4,581
Part VI · Governance 7 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $137,544 across 6 lines filed
VIII-1e Government grants$135,503
VIII-1f All other contributions, gifts and grants$2,041
VIII-1g Noncash contributions (included above)$600
VIII-1h Total contributions, gifts and grants$137,544
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$137,544
Part IX · Statement of functional expenses $132,963 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,917 · Management $22,916$45,833
IX-10 Payroll taxesPrograms $3,881$3,881
IX-11b Legal feesManagement $742$742
IX-11c Accounting feesManagement $6,966$6,966
IX-12 Advertising and promotionFundraising $2,002$2,002
IX-13 Office expensesManagement $649$649
IX-14 Information technologyPrograms $218 · Management $72$290
IX-16 OccupancyPrograms $2,065$2,065
IX-17 TravelPrograms $1,329$1,329
IX-23 InsuranceManagement $1,177$1,177
IX-24 Other expenses (24a–d)Programs $68,029$68,029
IX-25 Total functional expensesPrograms $98,439 · Management $32,522 · Fundraising $2,002$132,963
Part X · Balance sheet $49,531 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $13,177$49,151
X-2 Savings and temporary cash investmentsStart of year $5$5
X-9 Prepaid expenses and deferred charges$375
X-16 Total assetsStart of year $13,182$49,531
X-17 Accounts payable and accrued expenses$5,506
X-19 Deferred revenue$26,262
X-26 Total liabilitiesStart of year $0$31,768
X-27 Net assets without donor restrictionsStart of year $13,182$17,763
X-32 Total net assets or fund balancesStart of year $13,182$17,763
X-33 Total liabilities and net assetsStart of year $13,182$49,531
Part XI · Reconciliation of net assets $17,763 net assets at year end
XI-1 Total revenue$137,544
XI-2 Total expenses$132,963
XI-3 Revenue less expenses$4,581
XI-4 Net assets at start of year$13,182
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$17,763

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

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