Oregon Education Association FY2023 filing

Not tax-deductible

Portland, OR501(c)(5)Since 1927Employment EIN 93-0243443Revenue $27.0M in FY2023Latest return filed Jul 15, 2026

On file with the IRSoregoned.orgPortland, ORTax-exempt since Aug 2013

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Unite the public Education profession and to advocate for those professionals to ensure quality Education for students in Oregon.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$2.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
4 of 6
filings with a surplus
Average surplus $1.4M a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$2.2M
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $44.3M in investments, Pt X · Ln 11–13
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2.3M
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$31.4M
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
41
of 43 voting members
Looks good: 41 of 43 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$27.0M
+5% vs prior year
Spent
$26.7M
Net assets
$33.9M
By yearFY2020–FY2025
Revenue
$27.0M
FY2023▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$28.1M
FY2021$38.0M
FY2022$25.8M
FY2023$27.0M
FY2024$30.2M
FY2025$30.6M
Expenses
$26.7M
FY2023▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2020$25.4M
FY2021$27.0M
FY2022$29.6M
FY2023$26.7M
FY2024$34.3M
FY2025$28.2M
Net assets
$33.9M
FY2023▲ +40%
Tap a bar for its year
Net assets by fiscal year
FY2020$12.3M
FY2021$21.9M
FY2022$24.3M
FY2023$33.9M
FY2024$33.9M
FY2025$42.6M

From the FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2023 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 2013.

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

Who runs it and what they're paid

69 people listed on the 990; $2.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Asst. Executive Director, Gps & US
$191,115Pt VII · Sec A
$184,912Pt VII · Sec A
Asst. Exec Director, Pub. Affairs
$166,668Pt VII · Sec A
General Counsel
$165,355Pt VII · Sec A
Vice President
$160,647Pt VII · Sec A
Uniserv Consultant
$159,877Pt VII · Sec A
Asst. Executive Director, Advocacy
$158,988Pt VII · Sec A
Executive Director
$156,765Pt VII · Sec A

Tracey-Ann M Nelson’s $213K as Executive Director is at the 41st percentile of top reported officer pay among 414 $10–100M employment 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Roxann P Fonoimoana————$219,132—
Tracey-Ann M Nelson$213,436$206,143$156,765———
C John Larson———$173,110$206,484$202,777
Reed Scott-Schwalbach$161,776$200,818—$165,591$152,365$148,157
Susan L Crumpton Thru 093022——$191,115———
James R Fotter——$97,427$191,049$187,907—
Ryan Olds$190,304—————
Karen Spies—$188,715———$131,958

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 Education Association executive salaries →

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

Advocates for public education professionals through labor representation, legal services, and professional training to ensure quality education for Oregon students.

Questions for Oregon Education Association

Tap to ask. Oregon Education Association sees how many people are interested.

Your first name shows with your question. Oregon Education Association answers here, for everyone.

3 programs · in their own filed words · FY2022
01

The center for public affairs is dedicated to helping educators put in to place pro-public education legislation at every level of government that will promote good public education policy and protect the rights of educators.

Pt IX · col B
02

The center for advocacy and affiliate service works with local leaders and uniserv staff to provide data and training in order to use informed and strategic approaches to bargaining and advocacy to ensure a fair contract and improved working and learning conditions for oea's approximately 42,000 members and oregon's students.

Pt IX · col B
03

The center for legal services provides financial and consultative resources to protect the legal rights of members. Staff also coordinate representation and training on emerging legal issues.

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 · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$2.3M
Grants paid · 66 grants · $4.7M · 2019–2024
Our OregonOR · FY2024$457,500
Family Forward Action FundOR · FY2024$50,000
Norc Uniserve CouncilFY2024$15,000
Unitemized GrantFY2024$7,011
Our OregonOR · FY2023$137,500
Unitemized GrantFY2023$80,027
Vote No on the Reckless RecallFY2023$28,000
See all 66 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$27.0M
Ln 12
Fees for servicesLn 2g$24.1M
Gifts and grantsLn 1h$1.6M
Investment incomeLn 3$965K
Money outPt IX
$26.7M
Ln 25
Owns and owesPt X
$33.9M
net assets · Ln 32
Cash and savingsLn 1–2$12.0M
Total assetsLn 16$65.3M
LiabilitiesLn 26$31.4M
PeoplePt VI, VII
69
listed · VII A
PaidVII A25
Voting boardVI 1a43
IndependentVI 1b41
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$24.1M
Investment incomeLn 3$965K
Other incomeLn 4–11$384K
Gains on assetsLn 7$6K
Total revenueLn 12$27.0M
Assets in detailPt X, end of year
CashLn 1$11.2M
SavingsLn 2$799K
Cash and savings togetherLn 1–2$12.0M
Accounts receivableLn 4$643K
Prepaid expenses and deferred chargesLn 9$82K
Land, buildings, equipmentLn 10c$6.0M
InvestmentsLn 11–13$44.3M
Intangible assetsLn 14$51K
Other assetsLn 15$2.3M
Total assetsLn 16$65.3M
LiabilitiesLn 26$31.4M
Net assetsLn 32$33.9M
OperationsPt I, VI
EmployeesI 5119
VolunteersI 667
Fiscal year endsHeaderAugust
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 FY23End FY23
Cash and savingsLn 1–2$13.4M$12.0M
InvestmentsLn 11–13$41.0M$44.3M
Land, buildings, equipmentLn 10c$6.4M$6.0M
Total assetsLn 16$62.3M$65.3M
LiabilitiesLn 26$38.0M$31.4M
Net assetsLn 32$24.3M$33.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$620K
Grants to domestic individualsLn 2$103K
Pay of current officers, directors and key staffLn 5$2.1M
Other salaries and wagesLn 7$9.6M
Pension plan contributionsLn 8$4.1M
Other employee benefitsLn 9$3.4M
Payroll taxesLn 10$978K
Legal feesLn 11b$1.1M
Accounting feesLn 11c$90K
Investment management feesLn 11f$55K
Other fees for servicesLn 11g$560K
Advertising and promotionLn 12$50K
Office expensesLn 13$514K
Information technologyLn 14$683K
OccupancyLn 16$1.0M
TravelLn 17$816K
Conferences, conventions and meetingsLn 19$54K
InterestLn 20$91K
Depreciation, depletion and amortizationLn 22$604K
InsuranceLn 23$99K
Other expenses (24a–d)Ln 24$72K
All other expensesLn 24e$10K
Total functional expensesLn 25$26.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 15, 2026 $30.6M$28.2M$2.4M$42.6M 990 PDF
FY2024Filed with the IRS Jul 14, 2025 $30.2M$34.3M−$4.1M$33.9M 990 PDF
FY2023 ViewingFiled with the IRS Jul 15, 2024 $27.0M$26.7M$344K$33.9M 990 PDF
FY2022Filed with the IRS Jul 17, 2023 $25.8M$29.6M−$3.8M$24.3M 990 PDF
FY2021Filed with the IRS Jul 14, 2022 $38.0M$27.0M$11.0M$21.9M 990 PDF
FY2020Filed with the IRS Jul 15, 2021 $28.1M$25.4M$2.7M$12.3M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $27,049,474 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,717,308$1,589,128
I-9 Program service revenuePrior year $22,332,008$24,110,887
I-10 Investment incomePrior year $1,352,606$965,342
I-11 Other revenuePrior year $365,030$384,117
I-12 Total revenuePrior year $25,766,952$27,049,474
I-13 Grants and similar amounts paidPrior year $1,739,350$723,282
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $22,012,542$20,201,052
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,821,821$5,781,157
I-18 Total expensesPrior year $29,573,713$26,705,491
I-19 Revenue less expensesPrior year −$3,806,761$343,983
Part VI · Governance 41 of 43 board members independent, 1 to look at
VI-1a Voting members of the governing body43
VI-1b Independent voting members41
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
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $27,049,474 across 8 lines filed
Lines not itemized here account for $1,295 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,589,128
VIII-1h Total contributions, gifts and grants$1,589,128
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,110,887$24,110,887
VIII-3 Investment incomeExcluded from tax $959,655$959,655
VIII-6 Net rental income or lossExcluded from tax $33,711$33,711
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,687$5,687
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $349,111$349,111
VIII-12 Total revenueRelated to mission $24,110,887 · Unrelated business $0 · Excluded from tax $1,349,459$27,049,474
Part IX · Statement of functional expenses $26,705,491 across 22 lines filed
IX-1 Grants to domestic organizations$620,270
IX-2 Grants to domestic individuals$103,012
IX-5 Pay of current officers, directors and key staff$2,066,179
IX-7 Other salaries and wages$9,644,526
IX-8 Pension plan contributions$4,107,970
IX-9 Other employee benefits$3,404,291
IX-10 Payroll taxes$978,086
IX-11b Legal fees$1,075,755
IX-11c Accounting fees$89,952
IX-11f Investment management fees$54,668
IX-11g Other fees for services$559,674
IX-12 Advertising and promotion$49,795
IX-13 Office expenses$514,345
IX-14 Information technology$683,383
IX-16 Occupancy$1,007,209
IX-17 Travel$815,696
IX-19 Conferences, conventions and meetings$54,406
IX-20 Interest$90,670
IX-22 Depreciation, depletion and amortization$604,412
IX-23 Insurance$98,834
IX-24 Other expenses (24a–d)$72,313
IX-24e All other expenses$10,045
IX-25 Total functional expenses$26,705,491
Part X · Balance sheet $65,306,798 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $12,561,227$11,215,665
X-2 Savings and temporary cash investmentsStart of year $802,332$798,956
X-4 Accounts receivableStart of year $556,469$642,790
X-9 Prepaid expenses and deferred chargesStart of year $142,063$82,009
X-10c Land, buildings and equipment, netStart of year $6,431,929$5,961,463
X-11 Publicly traded securitiesStart of year $40,950,004$44,270,028
X-14 Intangible assetsStart of year $55,610$51,017
X-15 Other assetsStart of year $821,965$2,284,870
X-16 Total assetsStart of year $62,321,599$65,306,798
X-17 Accounts payable and accrued expensesStart of year $3,306,554$2,270,394
X-19 Deferred revenueStart of year $9,366$0
X-23 Secured mortgages and notes payableStart of year $2,574,685$2,527,735
X-25 Other liabilitiesStart of year $32,156,921$26,590,764
X-26 Total liabilitiesStart of year $38,047,526$31,388,893
X-27 Net assets without donor restrictionsStart of year $23,384,238$33,161,301
X-28 Net assets with donor restrictionsStart of year $889,835$756,604
X-32 Total net assets or fund balancesStart of year $24,274,073$33,917,905
X-33 Total liabilities and net assetsStart of year $62,321,599$65,306,798
Part XI · Reconciliation of net assets $33,917,905 net assets at year end
XI-1 Total revenue$27,049,474
XI-2 Total expenses$26,705,491
XI-3 Revenue less expenses$343,983
XI-4 Net assets at start of year$24,274,073
XI-5 Net unrealized gains (losses) on investments$2,406,173
XI-8 Prior period adjustments$3,902
XI-9 Other changes in net assets$6,889,774
XI-10 Net assets at end of year$33,917,905

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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