Account-Ability Oregon FY2021 filing

Tax-deductible

Albany, OR501(c)(3)Human ServicesEIN 85-3516260

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Providing excellent accounting services to small nonprofits and governments who directly serve vulnerable people.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$11K 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

FY2021 · 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
2 of 5
filings with a surplus
Average surplus $1K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$11K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$105K
+233% vs prior year
Spent
$92K
To programs
71%
Net assets
$12K
By yearFY2020–FY2024
Revenue
$105K
FY2021▲ +233%
Revenue by fiscal year
FY2020$32K
FY2021$105K
FY2022$86K
FY2023$118K
FY2024$132K
Expenses
$92K
FY2021▲ +185%
Expenses by fiscal year
FY2020$32K
FY2021$92K
FY2022$89K
FY2023$121K
FY2024$131K
Net assets
$12K
FY2021▲ ×20
Net assets by fiscal year
FY2020−$693
FY2021$12K
FY2022$9K
FY2023$6K
FY2024$7K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 Nov 2021.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $65K Management & general 27% · $25K 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

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

Part VII, Section A · reportable compensation
Officer
$9,512Pt VII · Sec A
Officer
$500Pt VII · Sec A
$500Pt VII · Sec A

Tom Birch’s $58K as Officer is at the 47th 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.

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

NameFY2024FY2023FY2022FY2021
Tom Birch$58,000$57,500$47,500$9,512
Rocky Moll———$500
Marilyn Letoria———$500

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.

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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

Offers expert accounting services to small nonprofits and governments aiding vulnerable populations.

Provided by the organization

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1 program · $65K · in their own filed words · FY2021
01

Our 2021 services focused on providing below market rate services to small customer list purchased from a solo practitioner with the goal of generating enough revenue to bring on full time staff. We were able to bring on staff in fall 2021.

$65Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $9K · 2021–2021

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$105K
Ln 12
Fees for servicesLn 2g$62K
Gifts and grantsLn 1h$43K
Money outPt IX
$92K
Ln 25
Programscol B$65K
Managementcol C$25K
Fundraisingcol D$2K
Owns and owesPt X
$12K
net assets · Ln 32
Cash and savingsLn 1–2$3K
Total assetsLn 16$23K
LiabilitiesLn 26$10K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$43K
Noncash giftsLn 1g$43K
Fees for servicesLn 2g$62K
Total revenueLn 12$105K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$5
Cash and savings togetherLn 1–2$3K
Total assetsLn 16$23K
LiabilitiesLn 26$10K
Net assetsLn 32$12K
OperationsPt I, VI
EmployeesI 51
VolunteersI 63
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 FY21End FY21
Cash and savingsLn 1–2$5$3K
Total assetsLn 16$75$23K
LiabilitiesLn 26$768$10K
Net assetsLn 32−$693$12K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$12K$12K
Pay of current officers, directors and key staffLn 5$9K$6K$3K
Payroll taxesLn 10$845$566$279
Legal feesLn 11b$1K$1K
Other fees for servicesLn 11g$48K$29K$19K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$1K$47$1K
Information technologyLn 14$8K$8K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$241$241
Other expenses (24a–d)Ln 24$4K$4K
Total functional expensesLn 25$92K$65K$25K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $132K$131K$826$7K 990 PDF
FY2023 $118K$121K−$3K$6K 990 PDF
FY2022 $86K$89K−$3K$9K 990 PDF
FY2021 Viewing $105K$92K$13K$12K 990 PDF
FY2020 $32K$32K−$693−$693 990 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 FY2021 990 (5 parts)
Part I · Summary $104,937 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $25,209$43,333
I-9 Program service revenuePrior year $6,323$61,604
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $31,532$104,937
I-13 Grants and similar amounts paidPrior year $26,115$11,773
I-14 Benefits paid to members$0
I-15 Salaries and benefits$9,512
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $6,110$70,677
I-18 Total expensesPrior year $32,225$91,962
I-19 Revenue less expensesPrior year −$693$12,975
Part VIII · Statement of revenue $104,937 across 5 lines filed
VIII-1f All other contributions, gifts and grants$43,333
VIII-1g Noncash contributions (included above)$43,333
VIII-1h Total contributions, gifts and grants$43,333
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $61,604$61,604
VIII-12 Total revenueRelated to mission $61,604 · Unrelated business $0 · Excluded from tax $0$104,937
Part IX · Statement of functional expenses $91,962 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $11,773$11,773
IX-5 Pay of current officers, directors and key staffPrograms $5,807 · Management $2,860$8,667
IX-10 Payroll taxesPrograms $566 · Management $279$845
IX-11b Legal feesManagement $1,343$1,343
IX-11g Other fees for servicesPrograms $29,033 · Management $19,085$48,118
IX-12 Advertising and promotionFundraising $2,035$2,035
IX-13 Office expensesPrograms $47 · Management $1,000$1,047
IX-14 Information technologyPrograms $7,891$7,891
IX-17 TravelPrograms $4,197$4,197
IX-19 Conferences, conventions and meetingsPrograms $1,427$1,427
IX-20 InterestPrograms $241$241
IX-24 Other expenses (24a–d)Programs $4,378$4,378
IX-25 Total functional expensesPrograms $65,360 · Management $24,567 · Fundraising $2,035$91,962
Part X · Balance sheet $22,728 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $5$2,784
X-2 Savings and temporary cash investments$5
X-4 Accounts receivableStart of year $70$19,939
X-16 Total assetsStart of year $75$22,728
X-17 Accounts payable and accrued expensesStart of year $768$10,446
X-26 Total liabilitiesStart of year $768$10,446
X-27 Net assets without donor restrictionsStart of year −$693$12,282
X-32 Total net assets or fund balancesStart of year −$693$12,282
X-33 Total liabilities and net assetsStart of year $75$22,728
Part XI · Reconciliation of net assets $12,282 net assets at year end
XI-1 Total revenue$104,937
XI-2 Total expenses$91,962
XI-3 Revenue less expenses$12,975
XI-4 Net assets at start of year−$693
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,282

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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