Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for 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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 6,775,193 | 6,165,744 | 4,238,969 | 3,618,210 | 8,403,704 | 29,201,820 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 1,781,000 | 2,252,500 | 3,512,037 | 4,908,000 | 3,815,700 | 16,269,237 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 8,556,193 | 8,418,244 | 7,751,006 | 8,526,210 | 12,219,404 | 45,471,057 |
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 45,471,057 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,556,193 | 8,418,244 | 7,751,006 | 8,526,210 | 12,219,404 | 45,471,057 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 98,064 | 88,702 | 86,188 | 91,322 | 103,201 | 467,477 |
| 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.).. | 8,263 | 3,418 | 10,553 | 3,443 | 21,471 | 47,148 |
| 11 | Total support. Add lines 7 through 10 | 45,985,682 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) |
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| 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): |
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| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, 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 2018. 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 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER INCOME 47148 |
| 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, PART VI, SECTION A, LINE 4 | IN JUNE 2019, RACC'S BYLAWS WERE AMENDED TO INCLUDE THE ADDITION OF THE CITY OF PORTLAND'S CHIEF ADMINISTRATIVE OFFICER OR THEIR DESIGNEE AND THE CITY'S COMMISSIONER OF ARTS AND CULTURE OR THEIR DESIGNEE AS NON-VOTING MEMBERS OF THE RACC BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | A CPA FIRM PREPARES THE FORM 990 ON BEHALF OF THE ORGANIZATION, FORWARDS THE DRAFT TO THE DIRECTOR OF OPERATIONS, AND PRESENTS THE DRAFT FORM 990 TO THE FINANCE & AUDIT COMMITTEE. THE FINANCE & AUDIT COMMITTEE REVIEWS AND APPROVES THE FORM 990. ONCE THE FINANCE & AUDIT COMMITTEE HAS APPROVED THE FORM 990, COPIES ARE MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS, AND THE FORM IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | 1) ALL BOARD MEMBERS RECEIVE THE CONFLICT OF INTEREST POLICY ANNUALLY AND ARE REQUIRED TO SIGN AN ANNUAL DISCLOSURE STATEMENT AND ARE ASKED TO LIST AND EXPLAIN ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST BETWEEN ANY ORGANIZATIONS THAT ARE AFFILIATED OR DO BUSINESS WITH RACC. 2) BOARD MEMBERS AND OFFICERS ARE ALSO ASKED TO COMPLETE AN ANNUAL BOARD DISCLOSURE FORM TO INDICATE ANY FAMILY OR BUSINESS RELATIONSHIPS WITH OFFICERS, TRUSTEES, KEY EMPLOYEES, HIGHEST COMPENSATED EMPLOYEES, AND HIGHEST COMPENSATED PROFESSIONAL AND INDEPENDENT CONTRACTORS, AND IF THEY HAVE ENAGED IN TRANSACTIONS WITH THE ORGANIZATION OR A TAXABLE ORGANIZATION THAT HAS ENGAGED IN BUSINESS TRANSACTIONS WITH THE ORGANIZATION, OR IF THEY HAVE RECEIVED COMPENSATION IN EXCESS OF 1% OF THE ORGANIZATION'S REVENUES. STAFF FOLLOW-UP WITH BOARD MEMBERS TO ENSURE THE ORGANIZATION RECEIVES AS MANY COMPLETED QUESTIONNAIRES AS POSSIBLE. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2018, THE EXECUTIVE COMMITTEE AND THE EXECUTIVE DIRECTOR SEARCH COMMITTEE WORKED WITH AN EXECUTIVE SEARCH FIRM TO DEVELOP A SALARY RANGE FOR THE EXECUTIVE DIRECTOR POSITION BASED ON NATIONAL STANDARDS AND LOCAL COMPARISONS. THE FULL BOARD APPROVES COMPENSATION FOR ALL EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR AND DIRECTOR OF OPERATIONS, IN THE ANNUAL BUDGET. IN SPRING 2019, RACC ENGAGED CASCADE EMPLOYERS ASSOCIATION TO CONDUCT A COMPENSATION AND PAY EQUITY ANALYSIS TO EXAMINE THE TOTAL COMPENSATION PRACTICES PROVIDED TO RACC EMPLOYEES. THE MARKET-BASED PAY STRUCTURE DEVELOPED BY CASCADE PROVIDES A BASIS FOR ASSESSING CURRENT, AND MAINTAINING ONGOING, COMPETITIVE PAY PRACTICES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH OUR ANNUAL REPORT, WHICH IS E-MAILED TO CONTRIBUTORS AND CONSTITUENTS AND POSTED ON OUR WEBSITE FOR THE GENERAL PUBLIC. |
| FORM 990, PART IX, LINE 11G | ARTIST FEES: PROGRAM SERVICE EXPENSES 1,363,279. MANAGEMENT AND GENERAL EXPENSES 3,425. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,366,704. IMPLEMENTATION PARTNER: PROGRAM SERVICE EXPENSES 130,221. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 130,221. CULTURAL TOURISM: PROGRAM SERVICE EXPENSES 100,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,000. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 17,025. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,025. ORGANIZATIONAL DEVELOPMENT FOR GRANTEES: PROGRAM SERVICE EXPENSES 70,152. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,152. PROGRAM EVALUATION: PROGRAM SERVICE EXPENSES 11,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,650. TEACHER PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 7,803. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,803. WORKSHOP PRESENTERS: PROGRAM SERVICE EXPENSES 25,835. MANAGEMENT AND GENERAL EXPENSES 1,650. FUNDRAISING EXPENSES 100. TOTAL EXPENSES 27,585. GRAPHIC DESIGN AND WRITERS: PROGRAM SERVICE EXPENSES 18,113. MANAGEMENT AND GENERAL EXPENSES 185. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,298. ART CONSERVATION: PROGRAM SERVICE EXPENSES 66,990. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,990. STRATEGIC COMMUNICATION CONSULTANTS: PROGRAM SERVICE EXPENSES 13,538. MANAGEMENT AND GENERAL EXPENSES 3,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,838. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 82,031. MANAGEMENT AND GENERAL EXPENSES 95,826. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,857. HR AND EMPLOYMENT SERVICES: PROGRAM SERVICE EXPENSES 237. MANAGEMENT AND GENERAL EXPENSES 5,876. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,113. FRAMING AND PORTABLE WORKS: PROGRAM SERVICE EXPENSES 39,173. MANAGEMENT AND GENERAL EXPENSES 99. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,272. TRANSLATION SERVICES: PROGRAM SERVICE EXPENSES 6,475. MANAGEMENT AND GENERAL EXPENSES 195. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,670. |
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| Software Version: |