CENTRAL OREGON COMMUNITY COLLEGE M… - 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

1979

Legal Domicile

Principal Officer

ZACHARY BOONE

Phone

5413837225

Tax Period

2025-02-01 to 2026-01-31

CENTRAL OREGON COMMUNITY COLLEGE MEMORIAL EDUCATION FUND #301012, founded in 1979, is a micro nonprofit that reported $59K in total revenue in fiscal year 2025. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $103K exceeded revenue, resulting in a 73% operating deficit.

Mission

SUPPORT EDUCATIONAL PURPOSES AT THE CENTRAL OREGON COMMUNITY COLLEGE.

Program Service Accomplishments

Program 1

Expenses: $100,302

SUPPORT EDUCATIONAL PURPOSES AT THE CENTRAL OREGON COMMUNITY COLLEGE.

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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 $0

Investment Income $59,320

Other Revenue $0

TOTAL REVENUE $59,320

Expense Breakdown

Grants Paid $100,302

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $100,302

Other Expenses $2,209

TOTAL EXPENSES $102,511

Year-over-Year Comparison

	2025	2024	Change
Revenue	$59,320	$108,664	-0.5%
Expenses	$102,511	$97,696	+0.0%
Net Income	$-43,191	$10,968	-4.9%

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
DR LAURIE CHESLEY	TRUSTEE	4.00	Director	$0	$0	$0
ERIN MERZ	TRUSTEE	4.00	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
2026	$59,320	$102,511	$547,949	$-43,191
2025	$108,664	$97,696	$591,140	$10,968
2024	$45,120	$89,584	$580,173	$-44,464
2023	$95,918	$94,355	$624,637	$1,563
2022	$115,990	$110,300	$623,074	$5,690
2021	$51,659	$104,722	$617,384	$-53,063
2020	$65,558	$98,530	$670,447	$-32,972
2019	$63,048	$92,346	$703,419	$-29,298

CENTRAL OREGON COMMUNITY COLLEGE MEMORIAL EDUCATION FUND #301012