Oregon Medical Association in Portland, Oregon (OR)

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Oregon Medical Association
Employer Identification Number (EIN)930497431
Name of OrganizationOregon Medical Association
Address11740 Sw 68th Pkwy Ste 100, Portland, OR 97223-9038
ActivitiesOther school related activities, Other health services, Professional association
SubsectionBusiness League
Ruling Date05/1940
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,509,058
Amount of Income$3,591,520
Form 990 Revenue Amount$3,027,122
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Professional Societies, Associations


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Amount of income in 2013: $3,591,520
Oregon Medical Association: 

 $3,591,520
Other organizations performing similar types of work: 

 $2,087,792

Assets in 2013: $5,509,058
This organization: 

 $5,509,058
Other organizations performing similar types of work: 

 $3,112,468

Expenses in 2012: $2,555,304
This organization: 

 $2,555,304
Other organizations performing similar types of work: 

 $1,846,504

Income to expenses ratio in 2012: 1.4
Oregon Medical Association: 

 1.4
Other organizations performing similar types of work: 

 1.1

Number of employees in 2012: 24
Oregon Medical Association: 

 24
Other organizations performing similar types of work: 

 14

Employees paid over $100,000 in 2012: 16.7%
Oregon Medical Association: 

 16.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 2.6%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$3,055,718
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$3,173,290
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$38,566
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental loss$-154,985
Gross rents (Real / Personal)$106,559 / $0
Less: rental expenses (Real / Personal)$261,544 / $0
Rental income or (loss) (Real / Personal)$-154,985 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net loss from sales of inventory$-97,644
Gross sales of inventory, less returns and allowances$236,617
Less: cost of goods sold$334,261
Miscellaneous Revenue$96,491
Statement of Functional Expenses (for 2012)
Total functional expenses$2,555,304
Compensation of current officers, directors, trustees, and key employees$642,849
Other salaries and wages$691,213
Payroll taxes$145,657
Professional fundraising services$0
Other$1,075,585
Balance Sheet (for 2012)
Total assets$4,666,617
Total liabilities$1,838,336
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,838,336
Total net assets or fund balances$2,828,281
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220062007
Total revenue$3,057,039$3,339,152$3,761,195$5,678,451$3,792,097
Contributions, gifts, grants, and similar amounts received$52,154$42,000$0$0$250,000
Contributions to donor advised funds$0$0
Direct public support$0$42,000$0$0$0
Indirect public support$52,154$0$0$0$250,000
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$1,164,457$1,396,472$1,831,270$1,253,335$1,250,981
Membership dues and assessments$1,763,794$1,809,942$1,873,775$2,176,829$2,156,784
Interest on savings and temporary cash investments$76,697$73,147$45,246$108,967$161,564
Dividends and interest from securities$0$6,976$2,619$0$0
Net rental income or (loss)$2,716$1,835$1,338$452$-85,631
Gross rents$24,000$24,000$24,000$96,666$93,687
Less: rental expenses$21,284$22,165$22,662$96,214$179,318
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-8,180$100$4,124$2,128,400$4,600
Gross amount from sales of assets other than inventory$550$100$200,000$2,800,000$4,600
Less: cost or other basis and sales expenses$8,730$0$195,876$671,600$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$-48,827$-42,540$-49,560$-31,970$-37,906
Gross sales of inventory, less returns and allowances$165,348$199,124$206,940$172,779$187,329
Less: cost of goods sold$214,175$241,664$256,500$204,749$225,235
Other revenue$54,228$51,220$52,383$42,438$91,705
Total expenses$2,670,745$3,040,909$3,708,761$3,469,371$3,762,387
Program services$0$0$0$0$0
Management and general$0$0$0$0$0
Fundraising$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$1,575,527$1,873,770$1,926,204$3,141,337$3,171,047
Excess or (deficit) for the year$386,294$298,243$52,434$2,209,080$29,710
Net assets or fund balances at beginning of year$1,189,233$1,575,527$1,873,770$932,257$3,141,337
Other changes in net assets or fund balances$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$3,762,387$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$41,000
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$356,993$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$943,472$0$0$0
Pension plan contributions not included above$355,686$0$0$0
Employee benefits not included above$187,582$0$0$0
Payroll taxes$126,838$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$19,500$0$0$0
Legal fees$50,608$0$0$0
Supplies$15,584$0$0$0
Telephone$24,611$0$0$0
Postage and shipping$17,155$0$0$0
Occupancy$271,064$0$0$0
Equipment rental and maintenance$55,199$0$0$0
Printing and publications$60,557$0$0$0
Travel$55,141$0$0$0
Conferences, conventions, and meetings$321,611$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$54,942$0$0$0
Other expenses not covered above$804,844$0$0$0
Balance Sheets
20002001200220062007
Total assets$3,129,241$3,694,685$4,094,424$6,181,041$6,047,321
Cash - non-interest-bearing$0$0$0$1,736,736$1,407,880
Savings and temporary cash investments$1,839,995$2,369,226$2,958,166$892,346$0
Accounts receivable less allowance for doubtful accounts$321,267$368,399$318,605$198,037$231,340
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$81,815$81,815$81,815$599,067$588,995
Inventories for sale or use$203$425$592$500$822
Prepaid expenses and deferred charges$135,621$169,716$46,423$64,410$96,383
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$0$0$2,588,241$3,230,513
Land, buildings, and equipment less accumulated depreciation$750,340$705,104$688,823$72,222$491,388
Other assets, including program-related investments$0$0$0$29,482$0
Total liabilities$1,553,714$1,820,915$2,168,220$3,039,704$2,876,274
Accounts payable and accrued expenses$81,431$229,291$607,529$1,376,565$1,166,212
Grants payable$0$0$0$0$0
Deferred revenue$0$0$1,550,886$1,652,376$1,684,689
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0
Other liabilities$1,472,283$1,591,624$9,805$10,763$25,373
Total liabilities and net assets/fund balances$3,129,241$3,694,685$4,094,424$6,181,041$6,047,321
Total net assets or fund balances$1,575,527$1,873,770$1,926,204$3,141,337$3,171,047
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220062007
Total revenue$3,057,039$3,339,152$3,761,195$5,678,451$3,792,097
Total revenue, gains, and other support per audited financial statements$3,300,678$3,602,981$4,040,357$5,976,290$4,300,195
Other expenses$243,639$263,829$279,162$297,839$508,098
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$243,639$263,829$279,162$297,839$508,098
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220062007
Total expenses$2,670,745$3,040,909$3,708,761$3,469,371$3,762,387
Total expenses and losses per audited financial statements$2,914,384$3,304,738$3,987,923$3,773,458$4,270,485
Other revenue$243,639$263,829$279,162$304,087$508,098
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$243,639$263,829$279,162$304,087$508,098
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$161,600$19,497$6,000
0$4,000$0$0
0$16,000$0$0
0$131,884$18,012$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings50
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$2,156,784
Section 162(e) lobbying and political expenditures$302,362
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$539,196
Taxable amount of lobbying and political expenditures$-236,834
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200625
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$-123,537$253,269$3,412,365
Program service revenue
Program service revenue 1000000$000$0$830,834
Program service revenue 2000000$000$0$6,720
Program service revenue 3000000$000$0$48,000
Program service revenue 4000000$000$0$103,606
Program service revenue 5000000$000$0$261,821
000000$000$0$830,834
000000$000$0$6,720
000000$000$0$48,000
000000$000$0$103,606
000000$000$0$24,958
000000$000$0$236,863
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$2,156,784
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$161,564$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed propertyRental and leasing services$-85,63100$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$4,600
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryCaterers$-37,90600$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$91,705$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
930690618100%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120052006
Total$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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3American Medical Association330 N Wabash Ave Ste 39300, Chicago, IL 60611-5885IL1946-03$500,926,692
4Florida Clinical Practice Association IncPO BOX 100205, Gainesville, FL 32610-0205FL1981-10$456,238,005
5Massachusetts Medical Society, New England Journal Of Medicine860 Winter St, Waltham, MA 02451-1411MA1994-11$225,549,049
6St Lukes Physician Group Inc801 Ostrum Street, Bethlehem, PA 18015-1000PA$178,237,760
7National Board Of Medical Examiners3750 Market St, Philadelphia, PA 19104-3102PA1937-09$152,928,860
8The Physician Network8055 O Street, Lincoln, NE 68510-2564NE1996-01$144,271,007
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10American College Of Physicians Inc, Acp190 Nindependence Mall West, Philadelphia, PA 19106PA1977-12$121,710,559
11American Health Information Management Association233 N Michigan Ave Ste 2150, Chicago, IL 60601-5806IL1945-03$78,923,828
12American Association Of Critical Care Nurses101 Columbia, Aliso Viejo, CA 92656-1455CA1973-05$69,176,321
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15American Academy Of Physician Assistants Inc2318 Mill Rd Ste 1300, Alexandria, VA 22314-6868VA1970-05$34,776,128
16Oregon Medical Association11740 Sw 68th Pkwy Ste 100, Portland, OR 97223-9038OR1940-05$3,591,520
17Oregon Health Care Association11740 Sw 68th Pkwy Ste 250, Portland, OR 97223-9062OR1977-08$3,162,853
18Southeast Region Of The National Rehabilitation Association101 Pinnacle Court, Frankfort, KY 40601-2694KY1991-09$54,335
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Number of organizations performing similar types of work
Alabama4
Arkansas1
Arizona3
California16
Colorado3
Connecticut2
District of Columbia4
Florida5
Georgia3
Idaho1
Illinois17
Indiana4
Kansas4
Kentucky2
Louisiana4
Massachusetts4
Maryland8
Maine2
Michigan2
Minnesota3
Missouri6
North Carolina4
Nebraska2
New Jersey2
New Mexico2
Nevada1
New York5
Ohio9
Oklahoma1
Oregon2
Pennsylvania13
South Carolina1
Tennessee2
Texas8
Virginia7
Washington2
Wisconsin1
Wyoming1
International2
Total163
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralOregon Medical Association11740 Sw 68th Pkwy Ste 100, Portland, OR 97223-9038OR1940-05$3,591,520
SubordinateLane County Medical Society, Lane County990 W 7th Ave, Eugene, OR 97402-4612OR1940-05$277,323
SubordinateOregon Medical Association, Marion-Polk County Medical Society2995 Ryan Dr Se Ste 100, Salem, OR 97301-5157OR1940-05$220,335
SubordinateOregon Medical Association, Medical Society Of Metropolitan Por4380 Sw Macadam Ave Ste 215, Portland, OR 97239-6401OR1984-01$215,099
SubordinateOregon Medical Association, Jackson County Medical Society2670 Old Military Rd, Central Point, OR 97502-1107OR1967-01$119,835
SubordinateOregon Medical Association14539 South Thayer Road, Oregon City, OR 97045OR1940-05$0
SubordinateOregon Medical Association, Clatsop County Medical SocietyPo Box 1302, Astoria, OR 97103OR1967-01$0
SubordinateOregon Medical Association, Klamath County Medical Society2074 S 6th Street, Klamath Falls, OR 97601OR1967-01$0
SubordinateOregon Medical Association, Baker County3705 Midway Dr, Bakercity, OR 97814-1456OR1967-01$0
SubordinateOregon Medical Association, Benton County3680 Nw Samaritan Dr, Corvallis, OR 97330-3737OR1940-05$0
SubordinateOregon Medical Association, Central OregonPO BOX 6491, Bend, OR 97708-6491OR1967-01$0
SubordinateOregon Medical Association, Columbia CountyPO BOX 979, Scappoose, OR 97056-0979OR1967-01$0
SubordinateOregon Medical Association, Douglas County Medical SocietyPo Box 764, Roseburg, OR 97470OR1967-01$0
SubordinateOregon Medical Association, Grant County180 Ford Rd Ste 102, Johnday, OR 97845-1088OR1967-01$0
SubordinateOregon Medical Association, Hi-Desert559 W Washington St, Burns, OR 97720-1441OR1967-01$0
SubordinateOregon Medical Association, Lake County990 W Seventh, Eugene, OR 97401OR1967-01$0
SubordinateOregon Medical Association, Lincoln County2930 W Devils Lake Rd, Lincoln City, OR 97367-5195OR1967-01$0
SubordinateOregon Medical Association, Linn CountyPO BOX 739, Lebanon, OR 97355-0739OR1967-01$0
SubordinateOregon Medical Association, Malheur County1050 Sw 3rd Ave Ste 3200, Ontario, OR 97914-4560OR1967-01$0
SubordinateOregon Medical Association, Mid-Columbia1050 Sw 3rd Ave Ste 3200, Ontario, OR 97914-4560OR1967-01$0
Number of affiliated organizations
Oregon27
Total27

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