Oregon School Facility Management Association INC

Not tax-deductible

Salem, OR501(c)(6)Mutual / membership EIN 93-0937538Revenue $254K in FY2025Latest return filed Oct 27, 2025

On file with the IRSosfma.org707 13th St Se Ste 100, 97301-4036 · Salem, ORTax-exempt since Jun 1987

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Professional association providing professional development specifically to members involved in custodial, grounds and facility maintenance in schools.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
65¢ of each $1 spent went to programs.
Run by 45 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
3 of 3
filings with a surplus
Average surplus $37K a year · 17% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
19 mo
of spending, in cash
Looks good: 18.6 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
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$254K
+28% vs prior year
Spent
$202K
To programs
65%
Net assets
$314K
By yearFY2021–FY2025
Revenue
$254K
FY2025▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2021$21K
FY2022$123K
FY2023$203K
FY2024$198K
FY2025$254K
Expenses
$202K
FY2025▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$186K
FY2024$157K
FY2025$202K
Net assets
$314K
FY2025▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2021$144K
FY2022$174K
FY2023$222K
FY2024$262K
FY2025$314K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1987.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $132K Management & general 35% · $70K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Zone Director
$0Pt VII · Sec A
Zone Director
$0Pt VII · Sec A
Zone Director
$0Pt VII · Sec A
Zone Director
$0Pt VII · Sec A
Zone Director
$0Pt VII · Sec A
Partner Member
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See Oregon School Facility Management Association INC 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

Supports school maintenance professionals with job-specific training and development.

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1 program · $132K · in their own filed words · FY2024
01

OSFMA conducts multiple professional development opportunities throughout the year. The primary conference is held in April and spans two days. Attendance has been increasing annually and included over 200 participants in 2025.

$132Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$254K
Ln 12
Fees for servicesLn 2g$227K
Gifts and grantsLn 1h$23K
Investment incomeLn 3$4K
Money outPt IX
$202K
Ln 25
Programscol B$132K
Managementcol C$70K
Owns and owesPt X
$314K
net assets · Ln 32
Cash and savingsLn 1–2$314K
Total assetsLn 16$314K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$23K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$227K
Investment incomeLn 3$4K
Total revenueLn 12$254K
Assets in detailPt X, end of year
CashLn 1$314K
Cash and savings togetherLn 1–2$314K
Total assetsLn 16$314K
LiabilitiesLn 26$0
Net assetsLn 32$314K
OperationsPt I, VI
EmployeesI 50
VolunteersI 645
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$207K$314K
Total assetsLn 16$262K$314K
LiabilitiesLn 26$0$0
Net assetsLn 32$262K$314K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$7K$7K
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Management feesLn 11a$17K$17K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$794$794
Office expensesLn 13$78$78
Information technologyLn 14$20K$20K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$139K$125K$14K
Other expenses (24a–d)Ln 24$8K$0$8K$0
Total functional expensesLn 25$202K$132K$70K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Oct 27, 2025 $254K$202K$52K$314K 990 PDF
FY2024Filed with the IRS Nov 14, 2024 $198K$157K$40K$262K 990 PDF
FY2023Filed with the IRS Nov 15, 2023 $203K$186K$18K$222K 990 PDF
FY2022Filed with the IRS Nov 14, 2022 $123K$174K 990 PDF
FY2021Filed with the IRS Aug 4, 2022 $21K$144K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $254,015 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,135$23,433
I-9 Program service revenuePrior year $170,549$226,526
I-10 Investment incomePrior year $31$4,056
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $197,715$254,015
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $6,439$7,251
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $150,823$195,051
I-18 Total expensesPrior year $157,262$202,302
I-19 Revenue less expensesPrior year $40,453$51,713
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $254,015 across 12 lines filed
Lines not itemized here account for $6,248 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$23,433
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$23,433
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $220,278 · Unrelated business $0 · Excluded from tax $0$220,278
VIII-3 Investment incomeRelated to mission $4,056 · Unrelated business $0 · Excluded from tax $0$4,056
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $230,582 · Unrelated business $0 · Excluded from tax $0$254,015
Part IX · Statement of functional expenses $202,302 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $7,251$7,251
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesManagement $16,839$16,839
IX-11b Legal feesManagement $1,011$1,011
IX-11c Accounting feesManagement $794$794
IX-13 Office expensesManagement $78$78
IX-14 Information technologyManagement $20,224$20,224
IX-17 TravelManagement $9,605$9,605
IX-19 Conferences, conventions and meetingsPrograms $124,890 · Management $13,877$138,767
IX-24 Other expenses (24a–d)Programs $0 · Management $7,733 · Fundraising $0$7,733
IX-25 Total functional expensesPrograms $132,141 · Management $70,161 · Fundraising $0$202,302
Part X · Balance sheet $313,944 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $207,063$313,944
X-16 Total assetsStart of year $262,231$313,944
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $262,231$313,944
X-33 Total liabilities and net assetsStart of year $262,231$313,944
Part XI · Reconciliation of net assets $313,944 net assets at year end
XI-1 Total revenue$254,015
XI-2 Total expenses$202,302
XI-3 Revenue less expenses$51,713
XI-4 Net assets at start of year$262,231
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$313,944

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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