Oregon Community Food System Network

Tax-deductible

Portland, OR501(c)(3)Food & AgricultureEIN 86-3754847Revenue $343K in FY2024

On file with the IRS7530 Se Henderson St, 97206-7906 · Portland, ORTax-exempt since Jun 2022Publicly supported charity — 170(b)(1)(A)(vi)

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The Oregon Community Food systems Network brings people and organizations together to broaden understanding of issues, build relationships and trust, develop common purpose, and create collective capacity to realize our shared vision

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Run by 20 volunteers.
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
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $655K a year · 30% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 3% of spending
Top officer’s pay higher than 74% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $35K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$40K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$343K
-93% vs prior year
Spent
$2.8M
To programs
99%
Net assets
$2.0M
By yearFY2022–FY2024
Revenue
$343K
FY2024▼ -93%
Tap a bar for its year
Revenue by fiscal year
FY2022$1.5M
FY2023$4.6M
FY2024$343K
Expenses
$2.8M
FY2024▲ ×10
Tap a bar for its year
Expenses by fiscal year
FY2022$1.5M
FY2023$267K
FY2024$2.8M
Net assets
$2.0M
FY2024▼ -55%
Tap a bar for its year
Net assets by fiscal year
FY2022$56K
FY2023$4.4M
FY2024$2.0M

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2022.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $2.7M Management & general 1% · $17K

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

8 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$72,438Pt VII · Sec A
$1,000Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Shin Lee’s $72K as Executive Dir. is at the 74th percentile of top reported officer pay among 1171 $100K–1M food & agriculture 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 · 2 named individuals · Part VII

NameFY2024FY2023
Shin Lee$72,438$81,159
Edward Hill$1,000$3,000

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 Oregon Community Food System Network 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

Connects people and organizations across Oregon to strengthen local food systems through collaborative working groups, policy advocacy, and agricultural grant programs.

Questions for Oregon Community Food System Network

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Provided by the organization

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1 program · $2.7M · in their own filed words · FY2024
01

Ocfsn serves as a supportive network for the state of oregon's food system, hosting and facilitating the following working groups: farming for the future (contains four subgroups: beginning farmer and rancher, land access, connection & succession technical assistance, farm & land viability, and climate, resilience & stewardship), food…

$2.7Mprogram 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 · FY2024
Total grants receivedfrom 2 funders$35K
Grants paid · 57 grants · $3.7M · 2022–2024
Unitemized GrantFY2024$950,453
Good Groceries LLCFY2024$75,000
Centor ProvisionsFY2024$74,787
George Farmer CollectiveFY2024$68,000
Lane County BountyFY2024$54,905
Feed Em FreedomOR · FY2024$45,807
Casad Family FarmsFY2024$40,873
Sakari FarmsFY2024$40,396
Zoe Bradbury DesurraFY2024$40,000
Godspeed HollowFY2024$40,000
Dd Ranch LLCFY2024$40,000
Bohemia Food HubOR · FY2024$37,528
Chickadee Farm LLCFY2024$35,578
Black Farm BureauOR · FY2024$33,350
Elemental AcresFY2024$33,230
North Coast Food WebOR · FY2024$31,350
See all 57 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$343K
Ln 12
Gifts and grantsLn 1h$233K
Investment incomeLn 3$110K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.7M
Managementcol C$17K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$2.0M
LiabilitiesLn 26$40K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$233K
Government grantsLn 1e$180K
Investment incomeLn 3$110K
Gains on assetsLn 7$0
Total revenueLn 12$343K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$2.0M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$2.0M
LiabilitiesLn 26$40K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$4.4M$2.0M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$4.4M$2.0M
LiabilitiesLn 26$10K$40K
Net assetsLn 32$4.4M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.4M$1.4M
Grants to domestic individualsLn 2$893K$893K
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$72K$72K$924
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$110K$109K$1K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$36K$36K$464
Payroll taxesLn 10$21K$21K$271
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$185K$177K$8K
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K$156
Information technologyLn 14$186$186
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
TravelLn 17$5K$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$27K$27K$200
All other expensesLn 24e$50$50
Total functional expensesLn 25$2.8M$2.7M$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $343K$2.8M−$2.4M$2.0M 990 PDF
FY2023 $4.6M$267K$4.3M$4.4M 990 PDF
FY2022 $1.5M$1.5M$56K$56K 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 $342,656 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,564,290$232,719
I-9 Program service revenue$0
I-10 Investment incomePrior year $22,217$109,937
I-11 Other revenuePrior year $490$0
I-12 Total revenuePrior year $4,586,997$342,656
I-13 Grants and similar amounts paid$2,286,224
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $181,697$240,503
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $85,648$228,250
I-18 Total expensesPrior year $267,345$2,754,977
I-19 Revenue less expensesPrior year $4,319,652−$2,412,321
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-14 Document retention and destruction 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-13 Written whistleblower policyYes
Part VIII · Statement of revenue $342,656 across 9 lines filed
VIII-1e Government grants$180,450
VIII-1f All other contributions, gifts and grants$52,269
VIII-1h Total contributions, gifts and grants$232,719
VIII-3 Investment incomeExcluded from tax $109,937$109,937
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 revenueExcluded from tax $109,937$342,656
Part IX · Statement of functional expenses $2,754,977 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $1,393,044$1,393,044
IX-2 Grants to domestic individualsPrograms $893,180$893,180
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 $71,514 · Management $924$72,438
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $109,065 · Management $1,410$110,475
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $35,897 · Management $464$36,361
IX-10 Payroll taxesPrograms $20,958 · Management $271$21,229
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 servicesPrograms $177,338 · Management $7,748$185,086
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $2,262 · Management $156$2,418
IX-14 Information technologyPrograms $186$186
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,244$2,244
IX-17 TravelPrograms $4,739$4,739
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $1,200$1,200
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $5,365$5,365
IX-24 Other expenses (24a–d)Programs $26,762 · Management $200$26,962
IX-24e All other expensesManagement $50$50
IX-25 Total functional expensesPrograms $2,738,389 · Management $16,588 · Fundraising $0$2,754,977
Part X · Balance sheet $2,003,596 assets, 19 lines filed
X-1 Cash, non-interest-bearing$1,391
X-2 Savings and temporary cash investmentsStart of year $4,375,295$1,953,262
X-3 Pledges and grants receivableStart of year $11,079$48,943
X-4 Accounts receivable$0
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 $4,386,374$2,003,596
X-17 Accounts payable and accrued expensesStart of year $10,467$40,010
X-26 Total liabilitiesStart of year $10,467$40,010
X-27 Net assets without donor restrictionsStart of year $150,520$241,276
X-28 Net assets with donor restrictionsStart of year $4,225,387$1,722,310
X-32 Total net assets or fund balancesStart of year $4,375,907$1,963,586
X-33 Total liabilities and net assetsStart of year $4,386,374$2,003,596
Part XI · Reconciliation of net assets $1,963,586 net assets at year end
XI-1 Total revenue$342,656
XI-2 Total expenses$2,754,977
XI-3 Revenue less expenses−$2,412,321
XI-4 Net assets at start of year$4,375,907
XI-10 Net assets at end of year$1,963,586

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

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