OREGON COLLEGE OF ART AND CRAFT FO… - Form 990 Financial Data

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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

1987

Legal Domicile

Phone

5034758203

Tax Period

2019-07-01 to 2020-06-30

Mission

THE FOUNDATION'S MISSION WAS TO SUPPORT THE OREGON COLLEGE OF ART AND CRAFT, WHICH WAS THE SOLE BENEFICIARY OF THE FOUNDATION'S ACTIVITIES.

Program Service Accomplishments

Program 1

FOLLOWING THE DECISION BY THE OREGON COLLEGE OF ART AND CRAFT TO DISSOLVE, THE FOUNDATION FILED ARTICLES OF DISSOLUTION WITH THE STATE OF OREGON AND DISTRIBUTED IT LAST REMAINING ASSETS TOTALING...

FOLLOWING THE DECISION BY THE OREGON COLLEGE OF ART AND CRAFT TO DISSOLVE, THE FOUNDATION FILED ARTICLES OF DISSOLUTION WITH THE STATE OF OREGON AND DISTRIBUTED IT LAST REMAINING ASSETS TOTALING $600,379 TO THE OREGON COMMUNITY FOUNDATION IN AUGUST OF 2019.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $0

TOTAL EXPENSES $0

Year-over-Year Comparison

	2019	2018	Change
Revenue	N/A	$179,380	-1.0%
Expenses	N/A	$787,943	-1.0%
Net Income	N/A	$-608,563	N/A

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

N/A

Independent Members

N/A

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

$222,565

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMIESON GRABENHORST	TRUSTEE	1.00	Director	$0	$0	$0
TOM DAVIS	TRUSTEE AND OCAC BOARD TREASURER	1.00	Officer Director	$0	$0	$0
RICHARD PRICE	SECRETARY AND OCAC BOARD SECRETARY	1.00	Officer Director	$0	$0	$0
BRAD LAWLESS	TREASURER	1.00	Officer Director	$0	$0	$0
PAUL KOEHLER	CHAIR	1.00	Officer Director	$0	$0	$0
JISEON LEE ISBARA	PRESIDENT OF OCAC THROUGH SEPT 2019	1.00	Officer	$0	$48	$222,565

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
2020	No data	No data	No data	No data
2019	$179,380	$787,943	$703,923	$-608,563

OREGON COLLEGE OF ART AND CRAFT FOUNDATION