2025-11-14T17:04:03-06:00 2024-12-31 930954337 TALBOT KORVOLA & WARWICK LLP 14945 SW SEQUOIA PKWY STE 150 PORTLAND OR 97224 990 2024-01-01 936022916 BENTON COMMUNITY FOUNDATION BENT 5417531603 PO BOX 911 CORVALLIS OR 97339 REBECCA BADGER 2025 BOARD CHAIR 5417531603 2025-11-14 1 0 MARY K OSWALD P00081746 5032742849 2024 2025-03-06 01:10:19Z CHRIS QUAKA PO BOX 911 CORVALLIS OR 97339 5021650 0 X WWW.BCFGIVES.ORG X 1953 OR OUR MISSION IS TO ENHANCE OUR COMMUNITY THROUGH PHILANTHROPY. 14 14 8 75 0 0 3015064 2114231 0 0 626725 2310007 37180 35627 3678969 4459865 1543072 1588986 0 0 497978 471107 0 0 264610 431781 691912 2472831 2752005 1206138 1707860 34939617 38073900 4189595 4690671 30750022 33383229 THE FOUNDATION'S MISSION IS TO ENHANCE OUR COMMUNITY THROUGH PHILANTHROPY. 0 0 1267236 1267236 SUPPORT COMMUNITY CHARITABLE ACTIVITIES, ORGANIZATIONS, AND FACILITIES. APPROXIMATELY 119 PROGRAMS SERVED. LARGER GRANTS ARE DESCRIBED IN DETAIL AT SCHEDULE I, PART II. 321750 321750 THERE WERE 77 SCHOLARSHIP RECIPIENTS. SCHOLARSHIPS ARE DESCRIBED IN DETAIL AT SCHEDULE I, PART II. 1588986 1 1 0 0 0 1 0 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X X X X JESS JACOBS - BENTON COMMUNITY FOUN 5417531603 340 NW 5TH ST CORVALLIS OR 97333 ILENE KLEINSORGE DIRECTOR 2.00 X 0 0 0 JULIE MANNING CHAIR 5.00 X X 0 0 0 SUSAN POOLE PAST CHAIR 2.00 X 0 0 0 XANTHIPPE AUGEROT DIRECTOR 2.00 X 0 0 0 CAMERON HOWELL VICE CHAIR 2.00 X X 0 0 0 TAMMY BRAY DIRECTOR 2.00 X 0 0 0 TOM GALLAGHER DIRECTOR 2.00 X 0 0 0 TONY LAPIZ DIRECTOR 2.00 X 0 0 0 JUSTIN WIRTH SECRETARY 2.00 X X 0 0 0 MALCOLM LEMAY DIRECTOR 2.00 X 0 0 0 DIANA SIMPSON GODFREY DIRECTOR 2.00 X 0 0 0 NICOLE WALLACE TREASURER 2.00 X X 0 0 0 REBECCA BADGER DIRECTOR 2.00 X 0 0 0 MAMTA CHOWDHURY DIRECTOR 2.00 X 0 0 0 CHRISTOPHER QUAKA PRESIDENT/CEO 40.00 X 143375 0 4301 143375 0 4301 1 0 0 0 0 2114231 46787 2114231 842175 842175 2010461 542629 1467832 1467832 1467832 20885 19156 1729 1729 AGENCY MANAGEMENT FEES 541610 33898 33898 33898 4459865 33898 0 2311736 1267236 1267236 321750 321750 143374 71687 71687 259263 161894 97369 11373 6301 5072 23928 23928 33169 19022 14147 99720 99720 4420 4420 71812 71812 60461 60461 40 40 76335 76335 163633 163633 24561 24561 40447 40447 20765 20765 3675 3675 61980 61980 22274 22274 7413 7413 BAD DEBT EXPENSE 13433 13433 MEMBERSHIPS 12910 12910 BUILDING ACQUISITION EX 3730 3730 POSTAGE & BOX FEES 2804 2804 1499 1499 2752005 1588986 898409 264610 310000 325239 1247481 1154430 318873 323073 2470879 39917 1157364 2430962 31899109 33836696 6790 3500 34939617 38073900 6989 36415 28534 3180067 3562505 1002539 1063217 4189595 4690671 X 1109192 1324938 29640830 32058291 30750022 33383229 34939617 38073900 X 1707860 919374 5973 X X 0 1 X 1 0 X 2148909 2013815 3377891 3015064 2114231 12669910 2148909 2013815 3377891 3015064 2114231 12669910 2427844 10242066 496648 752855 637169 679976 842175 3408823 6477 11278 15429 37180 33898 104262 16182995 0.63290 0.58690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30 449556 216087 4312273 1 1 X X 0 0 1 X 29931498 1796161 3069474 1588986 830065 32378082 26139602 2604043 3248122 1543072 2321 514876 29931498 29822169 3274309 -4918635 1538381 1277 498583 26139602 26360040 1871341 3212409 1204215 2200 415206 29822169 23525406 1656196 2670821 1269104 1479 221800 26360040 0.00990 0.99010 0 0 719111 719111 1743610 35482 1708128 8158 4435 3723 2430962 X 5310009 919374 919374 4390635 69230 69230 4459865 2676802 19156 19156 2657646 94359 94359 2752005 PART III, LINE 4: THE DONATED SCULPTURE IS THE PROTOTYPE FOR A SCULPTURE ON DISPLAY IN ONE OF THE COMMUNITY'S PARKS. THE SCULPTURE REPRESENTS THE COMMUNITY'S VALUES AND HISTORY. THE DONORS REQUESTED THAT IT BE ON PERMANENT DISPLAY IN THE FOUNDATION'S OFFICE. THIS IS THE ONLY ARTWORK OWNED BY THE FOUNDATION. PART IV, LINE 2B: VARIOUS NOT-FOR-PROFIT ORGANIZATIONS (NFPO) HAVE TRANSFERRED FUNDS TO THE FOUNDATION AND EACH SUCH NFPO SPECIFIED ITSELF AS THE BENEFICIARY OF SAID FUND. THE FASB ASC TOPIC 958-20 NOT-FOR-PROFIT ENTITIES (FAS-136) ESTABLISHES ACCOUNTING AND REPORTING STANDARDS FOR TRANSACTIONS IN WHICH A NOT-FOR-PROFIT ORGANIZATION TRANSFERS TO ANOTHER ORGANIZATION (THE RECIPIENT ORGANIZATION) AND SPECIFIES ITSELF AS THE BENEFICIARY. PURSUANT TO THIS PRONOUNCEMENT, THE AGENCY ENDOWMENTS RECEIVED BY THE FOUNDATION ARE CONSIDERED LIABILITIES, RATHER THAN NET ASSETS OF THE FOUNDATION. PART X, LINE 2: EXCERPT FROM THE FOOTNOTES TO THE AUDITED FINANCIAL STATEMENTS: THE FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS DETERMINED THE FOUNDATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT BELIEVES THAT NO MATERIAL ACTIVITY OF THE FOUNDATION WOULD QUALIFY AS UNRELATED BUSINESS INCOME, AND ACCORDINGLY, BE TAXED TO THE FOUNDATION. THE TAX YEARS THAT REMAIN OPEN FOR EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES FOR THE FOUNDATION AS OF DECEMBER 31, 2024 ARE 2023, 2022, AND 2021, GENERALLY THREE YEARS FROM THE DATE THE RETURN WAS FILED. THE FOUNDATION FOLLOWS THE PROVISIONS OF THE FASB ASC TOPIC INCOME TAXES. MANAGEMENT EVALUATED THE FOUNDATION TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS TOPIC. PART XI, LINE 4B - OTHER ADJUSTMENTS: AGENCY MANAGEMENT FEES 33,898. FUNDRAISING EVENT EXPENSES -19,156. INVESTMENT EXPENSE 60,461. EXCLUDED REVENUE -5,973. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 19,156. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSE 60,461. AGENCY MANAGEMENT FEES 33,898. FUNDRAISERS 20885 20885 19156 20885 20885 19156 19156 1729 1 STRENGTHENING RURAL FAMILIES 535 S 19TH ST 162 PHILOMATH OR 97370 202934930 501(C)(3) 55300 0 INVESTING IN RURAL YOUTH ABC HOUSE PO BOX 68 ALBANY OR 97321 931163555 501(C)(3) 20000 0 CHILD ABUSE PREVENTION TRAINING OUTREACH, OPERATIONS BENTON COUNTY HISTORICAL SOCIETY PO BOX 35 PHILOMATH OR 97370 930784998 501(C)(3) 33403 0 OPERATIONS; YOUTH & FAMILY PROGRAMS; DEAI CONSULTANT BENTON FURNITURE SHARE 1538 INDUSTRIAL WAY SW ALBANY OR 97322 931282723 501(C)(3) 6200 0 LIFE IS BETTER WHEN A HOUSE IS A HOME. BOOST OREGON PO BOX 8635 PORTLAND OR 97207 474538646 501(C)(3) 10000 0 CHILDREN'S VACCINE EDUCATION BOYS & GIRLS CLUB OF CORVALLIS 1112 NW CIRCLE BLVD CORVALLIS OR 97330 237153987 501(C)(3) 35270 0 YOUTH CAREER TRAINING, PROGRAMMING,AND ARTS PROGRAM; AND K-6 ENRICHMENT CASA LATINOS UNIDOS 1555 SW 35TH ST CORVALLIS OR 97333 263639798 501(C)(3) 7941 0 ORGANIZATION CASA-VOICES FOR CHILDREN 129 NW 4TH STREET B CORVALLIS OR 97330 943265415 501(C)(3) 10000 0 SUCCESS AND EQUITY FOR YOUTH IN CARE. CENTER AGAINST RAPE AND DOMESTIC VIOLENCE PO BOX 914 CORVALLIS OR 97339 930792125 501(C)(3) 10000 0 OPERATIONS CHINTIMINI WILDLIFE CENTER 311 NW LEWISBURG AVE CORVALLIS OR 97330 943085445 501(C)(3) 10000 0 OREGON WILDFIRE SCIENCE FIELD TRIP CHURCH OF THE GOOD SAMARITAN 333 NW 35TH ST CORVALLIS OR 97330 930454775 501(C)(3) 16195 0 OPERATIONS CITY OF CORVALLIS PARKS & RECREATION 1310 SW AVERY AVE CORVALLIS OR 97333 936002145 GOVERNMENT 10256 0 FOR 1) SWIMMING LESSONS FOR PERSONS OF ALL AGES: 2) FACILITIES, INSTRUCTION AND EQUIPMENT TO EDUCATE AND PROVIDE THERAPY TO THE HANDICAPPED INDIVIDUAL ; AND/OR 3) EQUIPMENT TO ENHANCE EFFECTIVENESS IN THE ABOVE 2. COMMUNITY OUTREACH INC 865 NW REIMAN AVE CORVALLIS OR 97330 930602094 501(C)(3) 15000 0 FAMILY DORM, OPERATIONS CORVALLIS - BENTON COUNTY PUBLIC LIBRARY FOUNDATION 645 NW MONROE AVE CORVALLIS OR 97330 930933948 501(C)(3) 10000 0 OPERATIONS CORVALLIS COMMUNITY CHILDREN'S CENTERS 3285 NE OXFORD CIRCLE CORVALLIS OR 97330 930574857 501(C)(3) 9000 0 OPERATIONS AND RENOVATIONS CORVALLIS DAYTIME DROP-IN CENTER PO BOX 1705 CORVALLIS OR 97339 800019915 501(C)(3) 10000 0 FOOD AND SUPPLIES CORVALLIS MULTICULTURAL LITERACY CENTER 2638 NW JACKSON AVE CORVALLIS OR 97330 412097467 501(C)(3) 5700 0 CIVIC ENGAGEMENT WITH UNDERREPRESENTED POPULATIONS CORVALLIS PUBLIC SCHOOLS FOUNDATION 1555 SW 35TH ST CORVALLIS OR 97333 931208608 501(C)(3) 15000 0 BASIC NEEDS OF STUDENTS; SUMMER CARE AND CONNECT, SPECIAL EDUCATION CORVALLIS-BENTON COUNTY LIBRARY 645 NW MONROE AVE CORVALLIS OR 97330 936002145 GOVERNMENT 5061 0 TO PURCHASE BOOKS OF CIRCULATING MATERIALS WHICH ARE THE SUCCESSORS TO BOOKS FOR ALL AGES GOOD SAMARITAN HOSPITAL FOUNDATION 3600 NW SAMARITAN DRIVE CORVALLIS OR 97330 237252406 501(C)(3) 10000 0 REMODEL, CARDIAC CARE, SHS PATIENT ASSISTANT GRACE CENTER FOR ADULT DAY SERVICES INC 980 NW SPRUCE AVE CORVALLIS OR 97330 930839745 501(C)(3) 56656 0 OPERATIONS JACKSON STREET YOUTH SERVICES PO BOX 285 CORVALLIS OR 97339 931269503 501(C)(3) 10000 0 OPERATIONS LINN-BENTON COMMUNITY COLLEGE FOUNDATION INC 6500 PACIFIC BLVD SW ALBANY OR 97321 237212073 501(C)(3) 30600 0 OPERATIONS MARY'S RIVER GLEANERS PO BOX 2309 CORVALLIS OR 97339 930988530 501(C)(3) 9500 0 OPERATIONS MID-VALLEY STEM-CTE HUB 6500 PACIFIC BLVD SW CC-212 ALBANY OR 97321 930561307 501(C)(3) 10000 0 STEM K-12 INTEGRATION PROJECT MYTH MEDIA PO BOX 31083 PORTLAND OR 97231 431957038 501(C)(3) 32000 0 PROVIDE OPERATION SUPPORT TO REWILD PORTLAND PROGRAM OPERATIONS (MYTH MEDIA IS THE FISCAL SPONSOR) OLD MILL CENTER FOR CHILDREN & FAMILIES 1650 SW 45TH PL CORVALLIS OR 97333 930722603 501(C)(3) 30000 0 OPERATIONS AND EQUITABLE KINDERGARTEN PREPARATION AND WEEKLY RESPITE SERVICES OSU COLLEGE OF EARTH OCEAN AND ATMOSPHERIC SCIENCES 104 CEOAS ADMINISTRATION BLDG CORVALLIS OR 97331 481278540 GOVERNMENT 110436 0 GRADUATE STUDENT RECRUITMENT OSU FOUNDATION 4238 SW RESEARCH WAY CORVALLIS OR 97333 936022772 GOVERNMENT 15000 0 MULTI-YEAR GRANT TO SUPPORT PATRICIA VALIAN RESER CENTER FOR THE CREATIVE ARTS PATHFINDER CLUBHOUSE 250 NW 1ST ST SUITE B C CORVALLIS OR 97330 833622989 501(C)(3) 10000 0 COMMUNITY RESOURCE NAVIGATION PHILOMATH YOUTH ACTIVITIES CLUB PO BOX 1358 PHILOMATH OR 97370 931127754 501(C)(3) 10000 0 SUMMER AND AFTER SCHOOL CHILD CARE TEACHER POSITION PSD 17J-PHILOMATH COMMUNITY POOL 1620 APPLEGATE ST PHILOMATH OR 97370 936000208 GOVERNMENT 50069 0 PHILOMATH SWIMMING POOL OPERATIONS, YOUTH PROGRAMMING SMART READING 101 SW MARKET ST PORTLAND OR 97201 931051724 501(C)(3) 10000 0 SMART READING IN BENTON COUNTY SOUTH BENTON FOOD PANTRY 650 ORCHARD ST MONROE OR 97456 463567773 501(C)(3) 10000 0 OPERATIONS; FOR FACILITY INFRASTRUTUE; TO SUPPORT SENIOR NUITRITION, SUPPORTIN GFOOD PANTRY CONSTRUCTION AND KITCHEN SUPPLIES, FOOD PANTRY REBUILD SOUTH CORVALLIS FOOD BANK 1798 SW 3RD ST CORVALLIS OR 97333 141938201 501(C)(3) 10000 0 EMERGENCY FOOD BOXES SOUTHSIDE YOUTH OUTREACH INC 2065 SE DEBORD ST CORVALLIS OR 97333 260226994 501(C)(3) 27879 0 OPERATIONS STONE SOUP CORVALLIS INC PO BOX 2381 CORVALLIS OR 97339 462438435 501(C)(3) 30000 0 PROGRAMMATIC SUPPORT THE ARTS CENTER 700 SW MADISON AVE CORVALLIS OR 97333 936027995 501(C)(3) 59567 0 THE ART CENTER OPERATIONS, PROCURING LOCALLY CREATED ART, ROTARY HALF MARATHON GRANT TRILLIUM FAMILY SERVICES 3415 SE POWELL BLVD PORTLAND OR 97202 930386966 501(C)(3) 5185 0 SUPPORT FOR SCHOOL-BASED PROGRAMS, AND INPATIENT AND OUTPATIENT CARE UNITY SHELTER 4515 SW WEST HILLS ROAD CORVALLIS OR 97333 845104870 501(C)(3) 10000 0 MICRO SHELTER AND OPERTATIONS VINA MOSES CENTER 968 NW GARFIELD AVE CORVALLIS OR 97330 930615775 501(C)(3) 265000 0 SUPPORT FOR SCHOOL CHILDREN; VOLUNTEERS FOR VINA A JEWISH VOICE FOR PEACE INC 1585 E 13TH AVE EUGENE OR 97403 900018359 501(C)(3) 10000 0 OPERATIONS FAMILY CONNECTIONS OF LINN-BENTON COMMUNITY COLLEGE 6500 PACIFIC BLVD SW ALBANY OR 97321 930561307 501(C)(3) 10000 0 OPERATIONS FRED HUTCHINSON CANCER CENTER 1100 FAIRVIEW AVE N SEATTLE WA 98109 911935159 501(C)(3) 10000 0 MERKEL CELL RESEARCH MARYS RIVER WATERSHED COUNCIL 101 SW WESTRN BLVD CORVALLIS OR 97333 931314764 501(C)(3) 10000 0 YOUTH WATERSHILD COUNCIL, K-8 ENVIRONMENTAL MIDDLE EAST CHILDREN'S ALLIANCE 1101 EIGHTH ST 100 BERKELEY CA 94710 943074600 501(C)(3) 10000 0 OPERATIONS PHILOMATH FIRE AND RESCUE 1035 MAIN ST PHILOMATH OR 97370 936116295 501(C)(3) 7500 0 ROPE RESCUE PROGRAMM VOLUNTEER INTERFAITH CAREGIVERS OF CORVALLIS 501 NW 25TH ST CORVALLIAS OR 97330 931012059 501(C)(3) 10000 0 OPERATIONS AMERICA GIVES INC 228 PARK AVE S 71410 NEW YORK CITY NY 10003 263383926 501(C)(3) 10000 0 OPERATIONS 49 0 SCHOLARSHIPS TO VARIOUS COLLEGES OR UNIVERSITIES 87 321750 PART I, LINE 2: PART IV - ADDITIONAL INFORMATION PART I LINE 2 EACH GRANT OR SCHOLARSHIP APPLICANT MUST SUBMIT AN APPLICATION TO THE FOUNDATION FOR REVIEW. THE APPLICATION IS REVIEWED BY THE FOUNDATION'S BOARD OF DIRECTORS OR A COMMITTEE APPOINTED BY THE FOUNDATION'S BOARD. COMMITTEES INCLUDE AT LEAST ONE BOARD MEMBER AND SELECTED MEMBERS FROM THE COMMUNITY. SCHOLARSHIPS NOT USED FOR INTENDED PURPOSES ARE RETURNED TO THE FOUNDATION. X 5 512169 MARKET PRICE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FORWARDED FOR REVIEW BY THE PRESIDENT/CEO; FINANCE COMMITTEE; AND FULL BOARD. UPON RECOMMENDATION OF THE PRESIDENT/CEO AND FINANCE COMMITTEE, THE 990 IS SLATED FOR REVIEW AND APPROVAL AT A REGULARLY SCHEDULED MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICT POLICY: A COPY OF THE CONFLICT OF INTEREST POLICY IS FURNISHED TO EACH DIRECTOR, OFFICER AND STAFF MEMBER. THE POLICY AND ITS APPLICATION IS REVIEWED ANNUALLY BY THE BOARD AND MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 AN EXECUTIVE COMPENSATION REVIEW COMMITTEE INDEPENDENTLY DETERMINES COMPENSATION FOR THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE UPON REQUEST; IT IS ALSO AVAILABLE ON GUIDESTAR AND ON THE FOUNDATION'S WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TAX EXEMPT 5,973. FORM 990 PART XII LINE 2C THIS RETURN INCLUDES A 2024 DEPRECIATION ADJUSTMENT TIED TO AUDIT REPORT