Citizens Utility Board FY2021 filing

Tax-deductible

Portland, OR501(c)(3)EIN 93-0921617Revenue $990K in FY2021

On file with the IRSoregoncub.org610 Sw Broadway Ste 400, 97205-3405 · Portland, ORTax-exempt since Oct 1986Publicly supported charity — 170(b)(1)(A)(vi)

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As directed by oregon voters in 1984, the oregon citizens' Utility Board (cub) represents the interests of oregon's residential Utility customers before administrative, judicial, and legislative bodies. Cub works at the intersection of Utility policy and regulation to develop innovative solutions, empower consumers, and engage stakeholders around Utility issues that affect oregonians.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$116K 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
4 of 5
filings with a surplus
Average surplus $67K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$116K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $106K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$81K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$990K
-6% vs prior year
Spent
$917K
To programs
78%
Net assets
$563K
By yearFY2020–FY2024
Revenue
$990K
FY2021▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$990K
FY2022$1.0M
FY2023$1.2M
FY2024$1.3M
Expenses
$917K
FY2021▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$928K
FY2021$917K
FY2022$1.0M
FY2023$1.1M
FY2024$1.3M
Net assets
$563K
FY2021▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$485K
FY2021$563K
FY2022$551K
FY2023$641K
FY2024$705K

From the FY2021 Form 990 · 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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1986.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $716K Management & general 9% · $81K Fundraising 13% · $119K

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

14 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$115,510Pt VII · Sec A
$0Pt VII · Sec A
Secretary (1/1-7/27)
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary (7/28 - 12/31)
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Robert Jenks$142,545$137,932$129,957$115,510$116,426
Jennifer Hill-Hart$102,810————

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 Citizens Utility Board 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 15aYes

Programs and updates

Advocates for Oregon residential utility customers in policy and regulatory matters.

Provided by the organization

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1 program · $716K · in their own filed words · FY2021
01

Keeping Your Utilities Affordablesavings for Utility Customers

Over the course of 2021, cub saved customers more than $153,000,000. Whether you live in ontario, coos bay, or portland, your rates in 2022 will be lower than they would be without cub's efforts. We ensured that millions of dollars were spent helping customers pay their utility bills.

$716Kprogram expense

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 · FY2024
Total grants receivedfrom 3 funders$106K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$990K
Ln 12
Gifts and grantsLn 1h$962K
Other incomeLn 4–11$27K
Investment incomeLn 3$741
Money outPt IX
$917K
Ln 25
Programscol B$716K
Managementcol C$81K
Fundraisingcol D$119K
Owns and owesPt X
$563K
net assets · Ln 32
Cash and savingsLn 1–2$365K
Total assetsLn 16$644K
LiabilitiesLn 26$81K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$962K
Fundraising eventsLn 1c$37K
Investment incomeLn 3$741
Other incomeLn 4–11$27K
Gains on assetsLn 7$383
Total revenueLn 12$990K
Assets in detailPt X, end of year
SavingsLn 2$365K
Cash and savings togetherLn 1–2$365K
InvestmentsLn 11–13$84K
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$644K
LiabilitiesLn 26$81K
Net assetsLn 32$563K
OperationsPt I, VI
EmployeesI 510
VolunteersI 614
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$201K$365K
InvestmentsLn 11–13$66K$84K
Land, buildings, equipmentLn 10c$6K$7K
Total assetsLn 16$574K$644K
LiabilitiesLn 26$89K$81K
Net assetsLn 32$485K$563K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$129K$109K$7K$13K
Other salaries and wagesLn 7$510K$430K$30K$50K
Pension plan contributionsLn 8$20K$17K$1K$2K
Other employee benefitsLn 9$36K$30K$2K$4K
Payroll taxesLn 10$61K$52K$4K$6K
Accounting feesLn 11c$15K$5K$10K
Other fees for servicesLn 11g$18K$6K$13K
Office expensesLn 13$42K$26K$5K$10K
OccupancyLn 16$51K$39K$5K$8K
Conferences, conventions and meetingsLn 19$1K$388$606$154
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$5K$1K$3K$141
Other expenses (24a–d)Ln 24$27K$27K
Total functional expensesLn 25$917K$716K$81K$119K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.3M$61K$705K 990 PDF
FY2023 $1.2M$1.1M$85K$641K 990 PDF
FY2022 $1.0M$1.0M−$3K$551K 990 PDF
FY2021 Viewing $990K$917K$73K$563K 990 PDF
FY2020 $1.0M$928K$120K$485K 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 (6 parts)
Part I · Summary $989,893 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,024,608$961,738
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,325$741
I-11 Other revenuePrior year $21,940$27,414
I-12 Total revenuePrior year $1,047,873$989,893
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $772,082$756,358
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $155,484$160,354
I-18 Total expensesPrior year $927,566$916,712
I-19 Revenue less expensesPrior year $120,307$73,181
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $989,893 across 8 lines filed
VIII-1c Fundraising events$37,250
VIII-1f All other contributions, gifts and grants$924,488
VIII-1h Total contributions, gifts and grants$961,738
VIII-3 Investment incomeExcluded from tax $358$358
VIII-7 Net gain or loss on sales of assetsExcluded from tax $383$383
VIII-8 Net income from fundraising eventsExcluded from tax $24,926$24,926
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,488$2,488
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $28,155$989,893
Part IX · Statement of functional expenses $916,712 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $108,746 · Management $7,499 · Fundraising $12,713$128,958
IX-7 Other salaries and wagesPrograms $430,463 · Management $29,685 · Fundraising $50,325$510,473
IX-8 Pension plan contributionsPrograms $16,560 · Management $1,142 · Fundraising $1,936$19,638
IX-9 Other employee benefitsPrograms $30,417 · Management $2,098 · Fundraising $3,556$36,071
IX-10 Payroll taxesPrograms $51,623 · Management $3,560 · Fundraising $6,035$61,218
IX-11c Accounting feesPrograms $4,609 · Management $10,457$15,066
IX-11g Other fees for servicesPrograms $5,569 · Management $12,634$18,203
IX-13 Office expensesPrograms $26,124 · Management $5,378 · Fundraising $10,169$41,671
IX-16 OccupancyPrograms $38,926 · Management $4,561 · Fundraising $7,541$51,028
IX-19 Conferences, conventions and meetingsPrograms $388 · Management $606 · Fundraising $154$1,148
IX-22 Depreciation, depletion and amortizationPrograms $1,416$1,416
IX-23 InsurancePrograms $1,352 · Management $3,419 · Fundraising $141$4,912
IX-24 Other expenses (24a–d)Fundraising $26,910$26,910
IX-25 Total functional expensesPrograms $716,193 · Management $81,039 · Fundraising $119,480$916,712
Part X · Balance sheet $643,607 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $200,663$365,422
X-3 Pledges and grants receivableStart of year $110,000$175,743
X-9 Prepaid expenses and deferred chargesStart of year $12,156$11,681
X-10c Land, buildings and equipment, netStart of year $6,112$7,166
X-11 Publicly traded securitiesStart of year $66,268$83,595
X-16 Total assetsStart of year $573,579$643,607
X-17 Accounts payable and accrued expensesStart of year $59,731$51,787
X-19 Deferred revenueStart of year $28,950$28,950
X-26 Total liabilitiesStart of year $88,681$80,737
X-27 Net assets without donor restrictionsStart of year $338,087$391,583
X-28 Net assets with donor restrictionsStart of year $146,811$171,287
X-32 Total net assets or fund balancesStart of year $484,898$562,870
X-33 Total liabilities and net assetsStart of year $573,579$643,607
Part XI · Reconciliation of net assets $562,870 net assets at year end
XI-1 Total revenue$989,893
XI-2 Total expenses$916,712
XI-3 Revenue less expenses$73,181
XI-4 Net assets at start of year$484,898
XI-5 Net unrealized gains (losses) on investments$4,791
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$562,870

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

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