Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 545,476 | 854,806 | 894,274 | 592,585 | 427,654 | 3,314,795 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 545,476 | 854,806 | 894,274 | 592,585 | 427,654 | 3,314,795 |
| 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).. | 265,085 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,049,710 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 545,476 | 854,806 | 894,274 | 592,585 | 427,654 | 3,314,795 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 122 | 123 | 161 | 472 | 875 | 1,753 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 3,316,548 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | OREGON FOSTER YOUTH CONNECTION EMPOWERS CURRENT AND FORMER FOSTER YOUTH TO IMPROVE OREGON'S FOSTER CARE SYSTEM THROUGH LEADERSHIP, ADVOCACY, AND ACTIVISM. FOSTER YOUTH GROW AS LEADERS BY DEVELOPING SOLUTIONS FOR OREGON'S FOSTER CARE SYSTEM. FROM THEIR UNIQUE PERSPECTIVE AS YOUTH WHO HAVE EXPERIENCED FOSTER CARE, OFYC MEMBERS PARTICIPATE IN KEY CHILD WELFARE ADVISORY MEETINGS, PROVIDE EDUCATION ON FOSTER CARE ISSUES, AND ADVOCATE FOR POLICY CHANGE IN THE OREGON LEGISLATURE. THEY LEARN TO COMMUNICATE EFFECTIVELY, PROBLEM-SOLVE, AND WORK ON A TEAM TO ACHIEVE THEIR GOALS. THROUGH PEER SUPPORT AND ADULT MENTORSHIP, MEMBERS HAVE THE OPPORTUNITY TO BUILD COMMUNITY WITH FOSTER YOUTH FROM ALL WALKS OF LIFE. PARTICIPATING YOUTH GAIN CONFIDENCE FROM THEIR EXPERIENCES IN FOSTER CARE WHILE BUILDING A FOUNDATION OF SUPPORT FOR A PRODUCTIVE AND SUCCESSFUL ADULTHOOD. OFYC YOUTH ESTABLISH LONG-TERM CHANGE WITHIN THE FOSTER CARE SYSTEM BY DEVELOPING AND ADVOCATING FOR POLICIES IN THE OREGON LEGISLATURE. WINS SECURED BY YOUTH INCLUDE THE FOSTER CHILDREN'S SIBLING BILL OF RIGHTS, A TUITION WAIVER AT STATE UNIVERSITIES AND COMMUNITY COLLEGES FOR YOUTH WHO SPENT TIME IN OREGON'S FOSTER CARE SYSTEM, AND THE ABILITY FOR FOSTER CHILDREN TO OPEN SAVINGS ACCOUNTS IN THEIR OWN NAME. ALUMNI OF OFYC HAVE MOVED ON TO HIGHER EDUCATION, LEADERSHIP ROLES IN GOVERNMENT, AND CAREER PATHS THAT BUILD ON THE SKILLS GAINED IN OFYC. |
| FORM 990, PAGE 2, PART III, LINE 4B | UNITED FOR KIDS BRINGS TOGETHER A COMMUNITY OF ADVOCATES THROUGH A SHARED AGENDA OF OVER 100 COALITION PARTNERS TO IMPROVE THE HEALTH, SAFETY, EDUCATION, AND ECONOMIC SECURITY OF OREGON KIDS. MAKING OREGON A PLACE WHERE ALL CHILDREN CAN THRIVE REQUIRES ENSURING AN EVEN PLAYING FIELD FOR CHILDREN TO REACH THEIR FULL POTENTIAL. THROUGH UNITED FOR KIDS, WE BRING TOGETHER A COMMUNITY OF ADVOCATES, COALITIONS, AND ORGANIZATIONS TO CHAMPION STATE LEGISLATIVE POLICIES AND SHARED INVESTMENTS THAT BENEFIT CHILDREN'S HEALTH, SAFETY, ECONOMIC SECURITY, AND EDUCATION. UNITED BY A SHARED CHILDREN'S AGENDA, OVER 100 PARTNER ORGANIZATIONS SPUR COMMUNITIES AND ELECTED LEADERS TO ACTION ON BEHALF OF OREGON'S 860,000 CHILDREN. THE CHILDREN'S AGENDA IS A ROADMAP OF SOLUTIONS FOR STATE LEGISLATORS TO ADDRESS THE MOST PRESSING PROBLEMS FACING CHILDREN AND FAMILIES. BY PRESENTING STRUCTURAL WAYS WE CAN PROTECT AND IMPROVE THE LIVES OF ALL OREGON KIDS, THE CHILDREN'S AGENDA NOT ONLY URGES POLICYMAKERS TO ACTION, BUT HELPS ALL OF US MAKE OREGON THE BEST PLACE TO BE A KID. |
| FORM 990, PAGE 2, PART III, LINE 4D | AS OF DECEMBER 12, 2019, IT WAS RESOLVED THAT A MERGER OF CHILDREN'S FIRST FOR OREGON (CFFO) AND CHILDREN'S TRUST FUND OF OREGON FOUNDATION (CTFO) WOULD BE IN THE BEST INTEREST OF BOTH ENTITIES AND FURTHER THE MISSION OF EACH ORGANIZATION. IT WAS FURTHER RESOLVED THAT CTFO WILL BE THE SURVIVING ENTITY. THE EFFECTIVE DATE IS JANUARY 1, 2020. THE NAME OF THE SURVIVING CORPORATION WILL BE CHANGED AT THE EFFECTIVE DATE AND CFFO WILL CONTINUE ITS PROGRAMS AND MISSION UNDER THE NAME OF "OUR CHILDREN OREGON". ALL ASSETS, LIABILITIES, AND NET ASSETS OF CHILDREN FIRST FOR OREGON ARE TRANSFERRED TO THE NEW ENTITY ON JANUARY 1, 2020 AT NET BOOK VALUE OF 257,000. THIS AMOUNT IS REPRESENTED AS A CONTRIBUTION TO CHILDREN'S TRUST FUND OF OREGON FOUNDATION AS OF CLOSE OF BUSINESS ON DECEMBER 31, 2019 AND A FINAL TAX RETURN IS FILED FOR 2019. OUR CHILDREN OREGON WILL CARRY ON THE MISSION AND WILL BE A VOICE AND A FORCE FOR THE COMMON GOOD FOR ALL OREGON CHILDREN, ENSURING EVERY CHILD HAS THE OPPORTUNITY TO REALIZE THEIR FULLEST POTENTIAL BY PREVENTING CHILD ABUSE, AND BY ELEVATING THE NEEDS AND THE VOICES OF THE MOST IMPACTED. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED AND APPROVED BY MANAGEMENT AND THE FINANCE COMMITTEE PRIOR TO FILING. A COPY OF THE APPROVED FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THERE IS AN ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY BY THE EXECUTIVE COMMITTEE. OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD COMPENSATION COMMITTEE REVIEWS AND APPROVES THE EXECUTIVE DIRECTORS REMUNERATION BASED ON PERFORMANCE AND COMPARABLE MARKET AMOUNTS. THE EXECUTIVE DIRECTOR SETS EMPLOYEE SALARIES BASED ON THE ANNUAL BUDGET, PERFORMANCE, AND COMPARABLE DATA. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD COMPENSATION COMMITTEE REVIEWS AND APPROVES ALL EXECUTIVE AND/OR OFFICER REMUNERATION BASED ON PERFORMANCE AND COMPARABLE MARKET AMOUNTS. THE EXECUTIVE DIRECTOR SETS EMPLOYEE SALARIES BASED ON THE ANNUAL BUDGET,PERFORMANCE, AND COMPARABLE DATA. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | DONATED ASSETS IN MERGER EFFECTIVE 1/1/20 257,000 |
| Software ID: | |
| Software Version: |