Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
Oregon Environmental Council
Employer identification number
93-0578714
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
1,293,007
843,874
1,279,119
1,257,520
1,475,973
6,149,493
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
1,293,007
843,874
1,279,119
1,257,520
1,475,973
6,149,493
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
412,060
6
Public support. Subtract line 5 from line 4.
5,737,433
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
1,293,007
843,874
1,279,119
1,257,520
1,475,973
6,149,493
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
3,074
17,464
12,413
10,847
7,865
51,663
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
1,438
19,832
59,278
47,476
45,325
173,349
11
Total support (Add lines 7 through 10).
6,374,505
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
90.010 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
85.660 %
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
12000229
Software Version:
2012v2.0
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
Oregon Environmental Council
Employer identification number
93-0578714
Identifier
Return Reference
Explanation
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
THE EXECUTIVE COMMITTEE'S AGENDA INCLUDES AN ANNUAL EXECUTIVE COMPENSATION COMPARABILITY STUDY. THE EXECUTIVE COMMITTEE PRESENTS ITS COMPENSATION RELATED RECOMMENDATIONS TO THE ENTIRE BOARD TO OBTAIN APPROVAL.
Form 990, Part VI, Line 15a
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
THE BOARD OF DIRECTORS CONDUCTS THE ANNUAL REVIEW OF THE EXECUTIE DIRECTOR, INCLUDING A SALARY REVIEW. THE ORGANIZATION EVALUATES EXTERNAL DATA FROM SIMILAR NON-PROFIT ORGANIZATIONS COLLECTED IN THE REGION ANNUALLY TO EVALUATE THE EMPLOYEE COMPENSATION AND HOW OEC COMPARES IN THE MARKETPLACE. THE FULL BOARD DISCUSSES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND VOTES ON COMPENSATION.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
PRIOR TO COMMENCING BOARD MEETINGS, STAFF AND BOARD MEMBERS ARE REMINDED TO DISCLOSE ANY CONFLICTS OF INTEREST.
Form 990, Part VI, Line 11b
Form 990, Part VI, Line 11b: Form 990 Review Process
RELEVANT STAFF WORKS WITH OUTSIDE CPA TO DRAFT FORM 990. THE ENTIRE BOARD RECEIVES DRAFT COPY AND IS GIVEN AN OPPORTUNITY TO REVIEW/COMMENT ON DRAFT PRIOR TO BEING FILED.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d: Other Program Services Description
OTHER PROGRAM SERVICES 4: STRONG OEC: THE COUNCIL PRODUCED TWO ISSUES OF OUR PRINT NEWSLETTER (ONE OREGON ONE ENVIRONMENT) AND MONTHLY ISSUES OF THE OEC ONLINE WHICH INCLUDES GREEN LIVING SOLUTIONS. ADDITIONALLY, THE COUNCIL DISTRIBUTES BI-MONTHLY ISSUESOF THE AGRICULTURE NEWSLETTERS. OTHER PROGRAM SERVICES 5: EFFECTIVE ENVIRONMENTAL POLICY:THE COUNCIL IS A MEMBER OF THE HEALTHY CLIMATE PARTNERSHIP, A PUBLIC EDUCATION AND OUTREACH CAMPAIGN TO PROMOTE STRONG CLIMATE PROTECTIONS AND CLEAN ENERGY POLICY IN OREGON. THE COUNCIL IS ALSO A MEMBER OF THE OREGON CONSERVATION NETWORK, A COALITION OF 50+ ENVIRONMENTAL ORGANIZATIONS IN OREGON WORKING TOGETHER FOR STRONG ENVIRONMENTAL PROTECTIONS. OTHER PROGRAM SERVICES 6: CLEAN AND PLENTIFUL WATER:TO ADDRESS URBAN AND RURAL IMPACT ON THE HEALTH OF OREGON'S RIVERS, THE COUNCIL DEVELOPS TOOLS AND INFORMATION FOR LOCAL COMMUNITIES, FARMERS, PLANNERS AND DEVELOPERS TO REDUCE POLLUTED RUNOFF INTO OREGON'S RIVERS. THE COUNCIL ALSO WORKS TO INCREASE WATER CONSERVATION AND WATER USE EFFICIENCY BY WORKING WITH THE AGRICULTURAL COMMUNITY, WHERE OVER 80% OF THE WATER IS CONSUMED IN OREGON. OTHER PROGRAM SERVICES 7: MULTI-ISSUE ENVIRONMENTAL PROTECTION:OREGON ENVIRONMENTAL COUNCIL'S MULTI-ISSUE ENVIRONMENTAL PROTECTION WORK IS THE CROSS CUTTING, OVERARCHING WORK WE DO TO PROTECT OREGON'S ENVIRONMENT. THIS INCLUDES SUCH ACTIVITIES AS CONDUCTING GENERAL ENVIRONMENTAL EDUCATION AND OUTREACH; BUILDING PARTNERSHIPS WITH ALLIED ORGANIZATIONS AND PARTICIPATING IN ENVIRONMENTAL COALITIONS; SERVING ON ADVISORY COMMITTEES FOCUSED ON BROAD ENVIRONMENTAL GOALS, SUCH AS THE OREGON ENVIRONMENTAL JUSTICE TASK FORCE; AND PROMOTING MEASURES THAT BROADLY PROTECT THE ENVIRONMENT, SUCH AS SUFFICIENT BUDGETS FOR STATE NATURAL RESOURCE AGENCIES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.