Library of legal publications

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$110K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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
2 of 6
filings with a surplus
Average deficit $151K a year · 48% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
15 mo
of spending, in cash
Plus $2.1M in investments, Pt X · Ln 11–13
Looks good: 14.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 6 voting members
Looks good: 8 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$557K
+832% vs prior year
Spent
$481K
To programs
88%
Net assets
$3.0M
By yearFY2020–FY2025
Revenue
$557K
FY2021▲ +832%
Tap a bar for its year
Revenue by fiscal year
FY2020$60K
FY2021$557K
FY2022$324K
FY2023$72K
FY2024$767K
FY2025$98K
Expenses
$481K
FY2021▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2020$537K
FY2021$481K
FY2022$478K
FY2023$400K
FY2024$440K
FY2025$448K
Net assets
$3.0M
FY2021▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.9M
FY2021$3.0M
FY2022$2.9M
FY2023$2.5M
FY2024$2.8M
FY2025$2.5M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Oct 1953.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $424K Management & general 12% · $57K

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

6 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Secretary
$110,400Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Martha Renick’s $134K as Secretary is at the 93rd percentile of top reported officer pay among 1613 $100K–1M education 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Martha Renick$134,160$134,160$126,360$131,200$110,400$110,400

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 Multnomah Law Library 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

Multnomah Law Library is an education nonprofit based in Portland, OR, formed in 1890.

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1 program · $424K · in their own filed words · FY2020
01

Operations and maintenance of a library of legal publications for use by judges, attorneys and the general public.

$424Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$557K
Ln 12
Gifts and grantsLn 1h$533K
Investment incomeLn 3$22K
Fees for servicesLn 2g$1K
Money outPt IX
$481K
Ln 25
Programscol B$424K
Managementcol C$57K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$583K
Total assetsLn 16$3.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$533K
Government grantsLn 1e$533K
Fees for servicesLn 2g$1K
Investment incomeLn 3$22K
Gains on assetsLn 7$0
Total revenueLn 12$557K
Assets in detailPt X, end of year
CashLn 1$75
SavingsLn 2$583K
Cash and savings togetherLn 1–2$583K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$307K
Other assetsLn 15$6K
Total assetsLn 16$3.0M
LiabilitiesLn 26$0
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.0M$583K
InvestmentsLn 11–13$1.6M$2.1M
Land, buildings, equipmentLn 10c$352K$307K
Total assetsLn 16$2.9M$3.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$2.9M$3.0M
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$110K$94K$17K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$68K$58K$10K
Pension plan contributionsLn 8$6K$5K$839
Other employee benefitsLn 9$33K$28K$5K
Payroll taxesLn 10$16K$13K$2K
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$16K$16K
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K$267
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$36K$30K$5K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$344$292$52
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$80K$80K
InsuranceLn 23$7K$6K$983
Other expenses (24a–d)Ln 24$108K$108K$67
All other expensesLn 24e$0
Total functional expensesLn 25$481K$424K$57K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $98K$448K−$349K$2.5M 990 PDF
FY2024 $767K$440K$326K$2.8M 990 PDF
FY2023 $72K$400K−$328K$2.5M 990 PDF
FY2022 $324K$478K−$153K$2.9M 990 PDF
FY2021 Viewing $557K$481K$75K$3.0M 990 PDF
FY2020 $60K$537K−$477K$2.9M 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 FY2021 990 (6 parts)
Part I · Summary $556,503 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $600$532,974
I-9 Program service revenuePrior year $2,469$1,157
I-10 Investment incomePrior year $56,654$22,372
I-11 Other revenue$0
I-12 Total revenuePrior year $59,723$556,503
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $249,507$232,493
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $287,077$248,552
I-18 Total expensesPrior year $536,584$481,045
I-19 Revenue less expensesPrior year −$476,861$75,458
Part VI · Governance 8 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $556,503 across 9 lines filed
VIII-1e Government grants$532,974
VIII-1h Total contributions, gifts and grants$532,974
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,157$1,157
VIII-3 Investment incomeExcluded from tax $22,372$22,372
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 $23,529$556,503
Part IX · Statement of functional expenses $481,045 across 31 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 staffPrograms $93,840 · Management $16,560$110,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $57,765 · Management $10,194$67,959
IX-8 Pension plan contributionsPrograms $4,753 · Management $839$5,592
IX-9 Other employee benefitsPrograms $27,825 · Management $4,910$32,735
IX-10 Payroll taxesPrograms $13,436 · Management $2,371$15,807
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $15,748$15,748
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,514 · Management $267$1,781
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $30,355 · Management $5,357$35,712
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $292 · Management $52$344
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $80,473$80,473
IX-23 InsurancePrograms $5,571 · Management $983$6,554
IX-24 Other expenses (24a–d)Programs $107,873 · Management $67$107,940
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $423,697 · Management $57,348 · Fundraising $0$481,045
Part X · Balance sheet $3,004,759 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $75$75
X-2 Savings and temporary cash investmentsStart of year $1,008,388$583,331
X-3 Pledges and grants receivable$0
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, netStart of year $352,055$306,548
X-11 Publicly traded securitiesStart of year $1,561,228$2,109,153
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $7,555$5,652
X-16 Total assetsStart of year $2,929,301$3,004,759
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $2,929,301$3,004,759
X-32 Total net assets or fund balancesStart of year $2,929,301$3,004,759
X-33 Total liabilities and net assetsStart of year $2,929,301$3,004,759
Part XI · Reconciliation of net assets $3,004,759 net assets at year end
XI-1 Total revenue$556,503
XI-2 Total expenses$481,045
XI-3 Revenue less expenses$75,458
XI-4 Net assets at start of year$2,929,301
XI-10 Net assets at end of year$3,004,759

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

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