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      <Desc>GENERAL PROGRAM - SPDC EMPLOYS A MULTI-FACETED STRATEGY TO TRANSFORM SYSTEMS, BUILD COMMUNITIES AND CREATE CULTURALLY SPECIFIC PROGRAMS TO ADDRESS EDUCATION, HEALTH AND ECONOMIC DISPARITIES FACED BY PACIFIC ISLANDERS. THIS STRATEGY INCLUDES EDUCATION, ADVOCACY, COMMUNITY ENGAGEMENT, HEALTH, HOUSING AND INVESTING IN THE FUTURES OF OUR YOUTH AND THEIR FAMILIES. GENERAL PROGRAMS (MULTI-FACETED) 1. GENERAL PROGRAMS - ORGANIZED 6 SESSIONS ATTENDED BY 150 PEOPLE. 2. SAMOAN FESTIVAL - ORGANIZED SEVERAL EVENTS INCLUDING THE ANNUAL SAMOAN FESTIVAL ATTENDED BY OVER 600 PEOPLE AND 15 VENDORS. 3. SOUTHERN OREGON - ORGANIZED SEVERAL EVENTS INCLUDING THE ANNUAL SUMMER CELEBRATION ATTENDED BY OVER 400 PEOPLE AND 15 VENDORS. 4. COMMUNITY ENGAGEMENT - 6 COMMUNITY EVENTS ATTENDED BY 200 PEOPLE. 5. HEALTH - IN PARTNERSHIP WITH MULTNOMAH COUNTY PUBLIC HEALTH AND COMMUNITY PARTNERS, ORGANIZED 6 WORKSHOPS AND CAMPAIGNS ON HEALTH, EDUCATION RESOURCES, AND DATA DISAGGREGATION. 6. HIGHER EDUCATION - HELPED TO ORGANIZE THE ANNUAL COLLEGE CAMPUS VISIT TO PSU ATTENDED BY 20 STUDENTS FROM ROOSEVELT HIGH SCHOOL AND OVER 200 STUDENTS FROM ACROSS THE TRI-COUNTY; ORGANIZED 2 SESSIONS FOR 7 HIGH SCHOOL LEADERS TO PLAN SUPPORT FOR TRI-COUNTY PACIFIC ISLANDER STUDENTS. 7. GENERAL EDUCATION - PROVIDE CULTURALLY SPECIFIC MENTORING AND TUTORING, ADVOCACY AND HEALTH AND HOUSING SUPPORT FOR 25 PACIFIC ISLANDER STUDENTS AND THEIR FAMILIES. 8. HOUSING - PLAN PILOT PROGRAM TO BE IMPLEMENTED IN 2024 TO BENEFIT 100 PEOPLE. 9. YOUTH ENGAGEMENT (CHIP) - PROVIDE CULTURALLY SPECIFIC MENTORING AND TUTORING, ADVOCACY AND HEALTH AND HOUSING SUPPORT FOR 25 PACIFIC ISLANDER STUDENTS AND THEIR FAMILIES.</Desc>
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        <Desc>CAPACITY BUILDING - SPDC CONTINUES TO PRIORITIZE BUILDING CAPACITY OF THE ORGANIZATION FOR SUSTAINABILITY. IN 2021, THE SPDC BOARD IDENTIFIED 3 PRIORITY AREAS: 1. EDUCATION AND CULTURAL STEWARDSHIP 2. HEALTH 3. HOUSING. IN 2022-2023, THE COMMUNITY HEALTH WORKERS, SPECIALISTS AND STAFF CONDUCTED COMMUNITY ASSESSMENTS AND FOCUS GROUPS TO BETTER UNDERSTAND COMMUNITY NEEDS AND TO BUILD COMMUNITY TRUST. THE RESULTS OF THE ASSESSMENTS AND COMMUNITY GROUPS CONFIRMED THE IMPORTANCE OF THE 3 IDENTIFIED PRIORITY AREAS. THE CURRENT SPDC STAFF INCLUDE: EXECUTIVE DIRECTOR, 4 COMMUNITY HEALTH WORKERS, 2 PROGRAM COORDINATORS IN EDUCATION, 2 EDUCATION SPECIALISTS, 1 PROGRAM COORDINATOR FOR HOUSING, AND FINANCE MANAGER, FINANCE ASSISTANT, HR SPECIALIST. THE STAFF WORK HARD TO DEVELOP PROGRAMS IN THE 3 PRIORITY AREAS OF EDUCATION AND CULTURAL STEWARDSHIP, HEALTH AND HOUSING. AS A NEW ORGANIZATION, BUILDING OPERATIONS IS CRITICAL TO LONG-TERM SUSTAINABILITY OF THE ORGANIZATION THAT IS EMERGING AND UNDER-RESOURCED. SPDC CONTINUES TO SHARE OFFICE SPACE WITH ITS COALITION PARTNER, OREGON PACIFIC ISLANDER COALITION WHILE WORKING TO SECURE FINANCIAL SUPPORT FOR BOTH OPERATIONS AND PROGRAMS.</Desc>
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        <Desc>COALITION BUILDING - THE PACIFIC ISLANDER COALITION (PIC) IS A COLLECTIVE OF PACIFIC ISLANDER ORGANIZATIONS COMMITTED TO SERVING AND RESPONDING TO THE NEEDS OF OUR COMMUNITY THROUGHOUT THE COUNTY. CONTRACTOR PERFORMED THE FOLLOWING WORK: CONVENED PIC MEETINGS MONTHLY, FINALIZED PIC MISSION AND VALUES STATEMENT, AND DEVELOPED A WORKPLAN AND FUTURE FUNDINGS STRATEGIES. CONTRACTOR PROVIDED CAPACITY BUILDING FUNDING TO SMALL PARTNER GROUPS. SUPPORT PARTNERS IDENTIFY AREAS WHICH PARTNERS NEED TO BUILD THEIR ORGANIZATIONAL CAPACITY. IDENTIFY AND CONTRACT WITH CULTURALLY SPECIFIC CONSULTANTS TO SUPPORT SMALL ORGANIZATIONS TO BUILD CAPACITY.</Desc>
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        <Desc>OTHER PROGRAMS - YOUTH ENGAGEMENT (CHIP) - PACIFIC ISLANDER COALITION (PIC) OF MULTNOMAH COUNTY, IS A COLLECTIVE OF PACIFIC ISLANDER ORGANIZATIONS COMMITTED TO SERVING AND RESPONDING TO THE NEEDS OF OUR COMMUNITY THROUGHOUT THE COUNTY. ONE OF PIC'S IDENTIFIED PRIORITIES IS TO DEVELOP YOUTH ENGAGEMENT. PRIORITY #5: COMMUNITIES ARE ABLE TO ACCESS HEALTHY, SUPPORTIVE CLASSES RELATED TO HEALTHY EATING AND ACTIVE LIVING FROM ORGANIZATIONS THAT MIRROR THEIR LIVED CULTURAL EXPERIENCE. CONTRACTOR IMPLEMENTED PILOT PROGRAM, SERVING 25 YOUTH AND THEIR FAMILIES. IDENTIFIED ONE HIGH SCHOOL IN THE COUNTY THAT HAS A LARGE PACIFIC ISLANDER POPULATION, BUT HAS POOR RETENTION AND GRADUATION RATES. DEVELOPED A COHORT PROGRAM CURRICULUM IN COLLABORATION WITH VARIOUS PARTNERS, SUPPORTING STUDENTS AND THEIR FAMILIES. PROVIDED 6 COLLEGE MENTORS TO SUPPORT COLLEGE PREPARATIONS AND CULTURAL LEARNING.</Desc>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CODY MCGRAW</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotalReportableCompFromOrgAmt>153987</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
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      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
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      <ProgramServiceRevenueGrp>
        <Desc>FISCAL SPONSORSHIP FEES</Desc>
        <BusinessCd>900099</BusinessCd>
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      <ProgramServiceRevenueGrp>
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        <ProgramServicesAmt>267249</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>64312</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
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        <ProgramServicesAmt>39746</ProgramServicesAmt>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>35544</ProgramServicesAmt>
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      <InterestGrp>
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      <PaymentsToAffiliatesGrp>
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      <DepreciationDepletionGrp>
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        <ManagementAndGeneralAmt>14740</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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        <Desc>PROGRAM EXPENSES</Desc>
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        <ProgramServicesAmt>53228</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1155</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>FOOD AND REFRESHMENTS</Desc>
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        <ProgramServicesAmt>47135</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2106</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>29246</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8150</ManagementAndGeneralAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>24921</EOYAmt>
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        <EOYAmt>939752</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>52563</EOYAmt>
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      <MortgNotesPyblScrdInvstPropGrp>
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      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>236421</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>78256</BOYAmt>
        <EOYAmt>288984</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
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        <EOYAmt>230796</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>419972</EOYAmt>
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        <EOYAmt>650768</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>645157</BOYAmt>
        <EOYAmt>939752</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>98766</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-18</NetUnrlzdGainsLossesInvstAmt>
      <DonatedServicesAndUseFcltsAmt>0</DonatedServicesAndUseFcltsAmt>
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      <PriorPeriodAdjustmentsAmt>-14881</PriorPeriodAdjustmentsAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>32500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86320</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>706100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>606385</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>32500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86320</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>706100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>606385</CurrentTaxYearAmt>
        <TotalAmt>1431305</TotalAmt>
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      <SubstantialContributorsTotAmt>171122</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1260183</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
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        <CurrentTaxYearAmt>27</CurrentTaxYearAmt>
        <TotalAmt>41</TotalAmt>
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      <TotalSupportAmt>1431346</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1601592</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.88042</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.9491</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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    <IRS990ScheduleB documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <Desc>FISCAL SPONSORSHIP</Desc>
        <Amt>210817</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>RIGHT OF USE LEASE LIABILITIES</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <OtherRevenuesNotIncludedAmt>0</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1578877</TotalRevenuePerForm990Amt>
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      <DonatedServicesUseFcltsAmt>0</DonatedServicesUseFcltsAmt>
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      <ExpensesSubtotalAmt>1480111</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>0</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>0</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2022. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019.</ExplanationTxt>
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      <RecipientTable>
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        <USAddress>
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          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97216</ZIPCd>
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        <IRCSectionDesc>501(C) 3</IRCSectionDesc>
        <CashGrantAmt>148600</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO SUPPORT 1. CAPACITY AND COALITION BUILDING, 2. PROGRAMS A) COMMUNITY HEALTH, B) COMMUNITY EDUCATION, C) CULTURAL ENGAGEMENT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MICRONESIAN ISLANDER COMMUNITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 18606</AddressLine1Txt>
          <CityNm>SALEM</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97305</ZIPCd>
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        <RecipientEIN>900663871</RecipientEIN>
        <IRCSectionDesc>501 (C) 3</IRCSectionDesc>
        <CashGrantAmt>142736</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO SUPPORT 1. CAPACITY AND COALITION BUILDING, 2. PROGRAMS A) COMMUNITY HEALTH, B) COMMUNITY EDUCATION, C) CULTURAL ENGAGEMENT</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>LIVING ISLANDS</BusinessNameLine1Txt>
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        <USAddress>
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          <CityNm>LAKE OSWEGO</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97034</ZIPCd>
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        <RecipientEIN>462626255</RecipientEIN>
        <IRCSectionDesc>501 (C) 3</IRCSectionDesc>
        <CashGrantAmt>128669</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO SUPPORT 1. CAPACITY AND COALITION BUILDING, 2. PROGRAMS A) COMMUNITY HEALTH, B) COMMUNITY EDUCATION, C) CULTURAL ENGAGEMENT</PurposeOfGrantTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SPDC IS STILL BUILDING ITS ORGANIZATION WHICH INCLUDES COMPREHENSIVE PROCESSES AND PROCEDURES. BOTH ARE A WORK IN PROGRESS. FOR NOW, WE FOLLOW OUR INTERNAL CONTROL PLAN AND ENSURE THE USE OF GRANT FUNDS FOLLOW WHAT IS ALLOWABLE IN THE CONTRACTS OR GRANT AGREEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="R000006" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TOMASINA POROTESANO AND MAKERUSA POROTESANO HAVE A FAMILIAL RELATIONSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS SHARED AND REVIEWED WITH THE BOARD BEFORE IT IS FILED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWED THE SALARY OF EXECUTIVE DIRECTORS EMPLOYED BY NONPROFITS IN OREGON STATE, PORTLAND METRO, AND ED SALARIES PAID BY PACIFIC ISLANDER NONPROFITS PARTNERS.THE ED'S PROFESSIONAL EXPERIENCE, CREDENTIALS AND THEIR EXPERIENCE WITH THE SAMOAN CULTURE AND COMMUNITY ARE USED TO INFORM THEIR DECISION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REASONABLE REQUEST. FORM 990 CAN BE ACCESSED VIA IRS.GOV AND GUIDESTAR.ORG WEBSITES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROFESSIONAL FEES AND SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>