2024-07-15T17:09:01-05:00 2023-08-31 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2022-09-01 931188463 OREGON EDUCATION ASSOC FOUNDATION % ENRIQUE FARRERA OREG 5036843300 6900 SW ATLANTA STREET PORTLAND OR 97223 ENRIQUE FARRERA CHAIR 5036843300 2024-07-15 true ENRIQUE FARRERA 999009999 JAMES N BROWNING P01451906 9252779100 2024-07-15 2 2022 2023-04-26 12:10:37Z ENRIQUE FARRERA 6900 SW ATLANTA STREET PORTLAND OR 97223 220379 false X WWW.OREGONED.ORG/OEAFOUNDATION X 1995 OR SUPPORT PUBLIC SCHOOL EDUCATORS AND STUDENTS IN ACHIEVING EXCELLENCE. 9 7 0 0 0 0 141133 215956 0 0 9727 2352 548 2071 151408 220379 145159 139194 0 0 0 0 0 0 0 14301 9553 159460 148747 -8052 71632 463945 582738 0 196 463945 582542 SUPPORT PUBLIC SCHOOL EDUCATORS AND STUDENTS IN ACHIEVING EXCELLENCE. false false 139194 139194 THE OEA FOUNDATION PROVIDES EDUCATORS WITH UP TO $100 GRANTS TO HELP STUDENTS MEET BASIC, URGENT AND IMMEDIATE NEEDS SO THEY CAN SUCCEED IN SCHOOL. CASH GRANTS FROM THE FOUNDATION FILL NEEDS UNMET BY ANY OTHER SOURCE. APPROXIMATELY 1,653 STUDENTS BENEFITED. 139194 true true false false false false false false false true false false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false false false false false X 9 7 false false false false false false false true true false false true true true true true true false false false OR X X ENRIQUE FARRERA 5036843300 6900 SW ATLANTA STREET PORTLAND OR 97223 Reed Scott-Schwalbach OEA PRESIDENT 10.0 40.0 X X 0 184912 32890 Enrique Farrera Chair, OEA Vice President 10.0 40.0 X X 0 160647 31859 Adolfo Garza-Cano At-Large - EFF. 09/2022 1.0 0.0 X 0 4076 0 Matthew Oleson At-Large - EFF. 09/2022 1.0 0.0 X 0 110 0 Bruce Adams Life-Time Honorary Member 1.0 0.0 X 0 0 0 Forest Cooper Secretary - EFF. 09/2022 1.0 0.0 X X 0 0 0 JUDY CHRISTENSEN OEA - Retired 1.0 0.0 X 0 0 0 Laura Warren At-Large - EFF. 09/2022 1.0 0.0 X 0 0 0 Lindsey Jansen-Hostetler CO CHAIR 5.0 0.0 X X 0 0 0 Patti Lawrence At-Large - EFF. 09/2022 1.0 0.0 X 0 0 0 CHRIS EARLY AT-LARGE - TERM. 09/2022 1.0 0.0 X 0 0 0 0 349745 64749 2 false true false 0 1975 213981 215956 0 2838 2838 0 0 0 0 0 -486 -486 -486 -486 2071 1975 0 2071 2071 0 0 0 0 0 0 0 220379 0 4423 0 139194 139194 0 0 0 0 0 0 0 0 0 0 0 0 0 3986 3986 0 0 0 5371 5371 0 0 0 0 0 0 0 0 0 0 0 TAXES AND FEES 196 196 0 148747 139194 9553 0 0 0 34275 144713 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 429670 438025 463945 582738 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 196 0 196 X 463945 582542 0 0 463945 582542 463945 582738 71632 25195 21770 X false true X true false X 131939 308632 153983 141133 215956 951643 10964 5819 6037 1845 2071 26736 0 0 0 142903 314451 160020 142978 218027 978379 1568 2538 1580 1680 0 7366 0 1568 2538 1580 1680 0 7366 971013 2373 2294 1934 2818 2838 12257 0 2373 2294 1934 2818 2838 12257 0 0 145276 316745 161954 145796 220865 990636 0.98019 0.97701 0.01237 0.01267 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 429670 27542 15201 3986 438025 450388 -16957 3761 429670 328836 125096 3544 450388 330544 1288 2996 328836 317416 21961 6106 2727 330544 1.00000 true false ENDOWMENT FUND 438025 438025 0 DUE TO OEA 196 196 X 263358 25195 21770 46965 216393 3986 3986 220379 144761 144761 3986 3986 148747 PART X, LINE 2 - FIN 48 STATEMENT OEA Foundation is classified by the Internal Revenue Service as a Section 501(c)(3) organization and is exempt from federal income taxes. Accordingly, no provision for income taxes has been presented on these financial statements. Management of the organization is required to evaluate income tax positions taken and to disclose an income tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the income tax positions taken by OEA Foundation and concluded that as of August 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. OEA Foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. PART XI, LINE 4B PRIOR PERIOD ADJUSTMENT $ 21,770 true GRANTS 1650 139194 false false false false false false false false false Enrique Farrera Chair, OEA Vice President 0 160647 0 0 0 0 0 5537 0 26322 0 192506 0 0 Reed Scott-Schwalbach OEA PRESIDENT 0 184856 0 0 0 56 0 9762 0 23128 0 217802 0 0 FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FORM 990 IS REVIEWED BEFORE FILING BY THE ORGANIZATION'S MANAGEMENT AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE FINAL FORM 990 IS AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY THE BOARD HAS APPROVED THE WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES EACH OFFICER, BOARD MEMBER, ELECTED OFFICER, AND KEY MANAGEMENT TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors for review to determine if a conflict of interest exists. After disclosure of the financial interest and all material facts, and after discussion with the interested person, the person or board member will excuse themselves while the determination of conflict of interest is made and then voted on by the remaining board. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If after hearing the member's response and making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and / or corrective action. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT AS REQUIRED BY FEDERAL AND STATE LAW. OREGON EDUCATION ASSOCIATION 6900 SW ATLANTA ST PORTLAND OR 97223 930243443 UNION OR 501C5 NA false false false false false false false false false false false false false true true false false false false