WESTERN OREGON BUILDERS 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

1960

Legal Domicile

Principal Officer

DAN REVELL

Phone

5414845352

Tax Period

2025-01-01 to 2025-12-31

WESTERN OREGON BUILDERS ASSOCIATION, founded in 1960, is a small nonprofit that reported $285K in total revenue in fiscal year 2025.

Mission

CHARTERED AS A NONPROFIT ASSOCIATION FOR INDIVIDUALS AND BUSINESS FIRMS INVOLVED IN ALL ASPECTS OF THE HOUSING INDUSTRY IN WESTERN OREGON. TO PROVIDE REPRESENTATION, SERVICES, EDUCATION, NETWORKING AND PROMOTE GOOD BUSINESS STANDARDS.

Program Service Accomplishments

Program 1

PRODUCED TOUR OF HOMES AND GOLF TOURNAMENT EVENTS ALONG WITH MONTHLY MEETINGS TO DRAW ATTENTION TO THE ASSOCIATION'S MEMBERSHIP, BENEFITS, ADVOCACY AND EDUCATIONAL OPPORTUNITIES. WORKED WITH LOCAL...

PRODUCED TOUR OF HOMES AND GOLF TOURNAMENT EVENTS ALONG WITH MONTHLY MEETINGS TO DRAW ATTENTION TO THE ASSOCIATION'S MEMBERSHIP, BENEFITS, ADVOCACY AND EDUCATIONAL OPPORTUNITIES. WORKED WITH LOCAL GOVERNMENT AUTHORITIES TO ENSURE THAT THE HOME BUILDING INDUSTRY CAN PROVIDE SAFE, AFFORDABLE HOUSING.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $247,925

Investment Income $13,338

Other Revenue $23,581

TOTAL REVENUE $284,844

Expense Breakdown

Grants Paid $0

Salaries & Benefits $89,261

Fundraising Expenses $0

Other Expenses $210,795

TOTAL EXPENSES $300,056

Year-over-Year Comparison

	2025	2024	Change
Revenue	$284,844	$266,413	+0.1%
Expenses	$300,056	$285,315	+0.1%
Net Income	$-15,212	$-18,902	-0.2%

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

Volunteers

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

$81,992

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAN REVELL	EXECUTIVE DI	40.00	Officer	$81,992	$0	$81,992
RON SMITH	ASSOCIATE VP	0.50	Officer Director	$0	$0	$0
DAVID MCMAHON	TREASURER	0.50	Officer Director	$0	$0	$0
MICHAEL SORRIC	SECRETARY	0.50	Officer Director	$0	$0	$0
MICA MCOMBER	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
LORENZO VASQUEZ	DIRECTOR	0.50	Director	$0	$0	$0
TRAVIS MILLS	DIRECTOR	0.50	Director	$0	$0	$0
KYLE RENVILLE	DIRECTOR	0.50	Director	$0	$0	$0
HEALTHER EFRAIMSON	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
SHALLUM BIVENS	DIRECTOR	0.50	Director	$0	$0	$0
DAN WATSON	DIRECTOR	0.50	Director	$0	$0	$0
DANE BUTLER	DIRECTOR	0.50	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
2025	$284,844	$300,056	$458,350	$-15,212
2024	$266,413	$285,315	$468,799	$-18,902
2023	$171,035	$273,765	$488,712	$-102,730
2022	$297,628	$254,398	$626,447	$43,230
2021	$396,784	$170,385	$549,886	$226,399
2020	$174,408	$206,644	$389,163	$-32,236
2019	$179,811	$224,192	$424,184	$-44,381
2018	$242,412	$276,074	$471,411	$-33,662