MULTNOMAH COUNTY CORRECTIONS OFFICERS BENEVOLENT ASSOCIATION

EIN: 930942925

PORTLAND, OR

Total Revenue
$364,459
Total Expenses
$354,116
Total Assets
$857,262
Net Assets
$849,815
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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
1994
Legal Domicile
OR
Principal Officer
ELIAS FERNLEY
Phone
3604508693
Tax Period
2023-01-01 to 2023-12-31

MULTNOMAH COUNTY CORRECTIONS OFFICERS BENEVOLENT ASSOCIATION, founded in 1994, is a small nonprofit that reported $364K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum. Net assets of $850K represent 28 months of operating reserves.

Mission

TO SUPPORT AND REPRESENT MEMBERS AND PROMOTE PUBLIC RESPECT FOR THE LAW AND LAW ENFORCEMENT

Program Service Accomplishments

Program 1
Expenses: $3,000

PROVIDE SUPPORT TO VARIOUS 501(C) ORGANIZATIONS THAT SUPPORT YOUTH ORIENTATED PROJECTS

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $343,430
Program Service Revenue $0
Investment Income $20,229
Other Revenue $800
TOTAL REVENUE $364,459

Expense Breakdown

Grants Paid $3,000
Salaries & Benefits $195,462
Fundraising Expenses $0
Program Expenses $3,000
Other Expenses $155,654
TOTAL EXPENSES $354,116

Year-over-Year Comparison

2023 2022 Change
Revenue $364,459 $299,280 +0.2%
Expenses $354,116 $448,033 -0.2%
Net Income $10,343 $-148,753 -1.1%
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

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Governance

Voting Members
6
Independent Members
N/A
Employees
18
Volunteers
10

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
9
$153,733
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MATTHEW INGRAM PRESIDENT (JAN - FEB) 8.00
Officer
$4,534 $0 $4,534
NICOLE BUSCHER PRESIDENT (FEB - DEC) 8.00
Officer
$31,245 $0 $31,245
ROBERT CRUMPTON EXECUTIVE VICE PRESIDENT (JAN - MAY) 8.00
Officer
$10,537 $0 $10,537
KEITH FISHER EXECUTIVE VICE PRESIDENT (MAY - SEP) 8.00
Officer
$3,627 $0 $3,627
BRETT KING EXECUTIVE VICE PRESIDENT (SEP - DEC) 8.00
Officer
$7,298 $0 $7,298
ERIC GREVSTAD EAST VICE PRESIDENT 8.00
Officer
$24,376 $0 $24,376
RYAN FITCH WEST VICE PRESIDENT 8.00
Officer
$20,953 $0 $20,953
ELIAS FERNLEY TREASURER 8.00
Officer
$25,526 $0 $25,526
BRIAN BEARDSLEY INFORMATION OFFICER 8.00
Officer
$25,637 $0 $25,637
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
2024 No data No data No data No data
2023 $364,459 $354,116 $857,262 $10,343
2022 $299,280 $448,033 $840,387 $-148,753
2021 $309,550 $381,377 $993,689 $-71,827
2020 $339,058 $310,114 $1,060,596 $28,944
2019 $348,224 $354,384 $1,032,059 $-6,160
2018 $354,141 $284,971 $1,048,775 $69,170
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