OREGON FOSTER PARENT ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

DON DARLAND

Phone

5033613906

Tax Period

2017-07-01 to 2018-06-30

OREGON FOSTER PARENT ASSOCIATION, founded in 1996, is a small nonprofit in the Human Services sector that reported $243K in total revenue in fiscal year 2017. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $290K exceeded revenue, resulting in a 19% operating deficit.

Mission

TO EMPOWER, SUPPORT, AND ADVOCATE FOR FOSTER, ADOPTIVE, AND RELATIVE CARE FAMILIES WHO ENRICH THE QUALITY OF LIFE FOR OREGON'S CHILDREN.

Program Service Accomplishments

Program 1

Expenses: $153,456 Revenue: $131,484

SUPPORT AND OPERATE CAMP TO BELONG (AND OTHER CAMPS) IN COOPERATION WITH OREGON DEPARTMENT OF HUMAN SERVICES IN WHICH SIBLINGS WHO HAVE BEEN SEPARATED IN THE FOSTER CARE, ADOPTIVE SYSTEM CAN MEET AND...

Program 2

Expenses: $56,296 Revenue: $60,555

PROVIDE TRAINING, SUPPORT, AND INFORMATION FOR FOSTER PARENTS TO ATTEND NATIONAL, REGIONAL AND LOCAL CONFERENCES TO RECEIVE TRAINING TO BE BETTER FOSTER PARENTS.

Program 3

Expenses: $29,966 Revenue: $32,537

PROVIDE INFORMATION AND SUPPORT TO FOSTER PARENTS IN ORDER TO RETAIN THEM IN THE FOSTER CARE PROGRAM.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2017)

Revenue Breakdown

Contributions & Grants $242,714

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $242,714

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $263,069

Other Expenses $289,589

TOTAL EXPENSES $289,589

Year-over-Year Comparison

	2017	2016	Change
Revenue	$242,714	$186,210	+0.3%
Expenses	$289,589	$132,709	+1.2%
Net Income	$-46,875	$53,501	-1.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JESSICA LLOYD-ROGERS	PRESIDENT	15.00	Officer Director	$0	$0	$0
CHARLEY SCHIMMELS	VICE PRESIDE	3.00	Officer Director	$0	$0	$0
ELIZABETH SUMNER	SECRETARY	1.00	Officer Director	$0	$0	$0
DON DARLAND	TREASURER	6.00	Officer Director	$0	$0	$0
RONALD R MCCALL II	DIRECTOR	1.00	Director	$0	$0	$0
CAROLYN GRAF	DIRECTOR	2.00	Director	$0	$0	$0
KAREN CRISTOBAL	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPHER MARTIN	DIRECTOR	1.00	Director	$0	$0	$0
DEBORAH SCHOLOM	DIRECTOR	2.00	Director	$0	$0	$0
ROXANNE LOVELACE	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2018	$242,714	$289,589	$153,991	$-46,875