Pta Oregon Congress, Capitol Hill Elem Pta in Portland, Oregon (OR)

Pta Oregon Congress, Capitol Hill Elem Pta
Employer Identification Number (EIN)	936039301
Name of Organization	Pta Oregon Congress
Secondary Name	Capitol Hill Elem Pta
In Care of Name	Jon Yeargers
Address	8401 Sw 17th Ave, Portland, OR 97219-4101
Activities	Other school related activities, Scholarships (other)
Subsection	Educational Organization
Ruling Date	10/1966
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$100,000 to $499,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$210,408
Amount of Income	$270,656
Form 990 Revenue Amount	$121,137

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	No	No	No
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	No	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	0	0	6
The number of Forms W-2G	0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	Yes	Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return	0	0	0
Did the organization file all required federal employment tax returns?	No	No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?	No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?	No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No	No	No
Did the organization file Form 8886-T?	No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?	No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?	No	No	No
Did the organization notify the donor of the value of the goods or services provided?	No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?	No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No	No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?	No	No	No
The amount of tax-exempt interest received or accrued during the year	$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?	No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0	$0	$0
The amount of reserves on hand	$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?	No	No	No
Has it filed a Form 720 to report these payments?	No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0	$0
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$151,219	$133,593	$121,137
Contributions, Gifts, Grants and Other Similar Amounts	$126,315	$78,268	$87,248
Program Service Revenue	$45,222	$46,957	$37,892
Educational Support Services	$29,395	$27,402	$23,522
Book Stores	$5,175	$5,734	$6,124
Amusement and Theme Parks	$4,566	$4,429	$3,609
900099	$5,734	$8,956	$4,249
900099	$352	$436	$388
All other program service revenue	$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$271	$115	$52
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$-29,374	$1,156	$-11,966
Gross income from fundraising events	$55,256	$60,577	$40,528
Less: direct expenses	$84,630	$59,421	$52,494
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$8,785	$7,097	$7,911
Gross sales of inventory, less returns and allowances	$57,019	$94,091	$104,936
Less: cost of goods sold	$48,234	$86,994	$97,025
Miscellaneous Revenue	$0	$0	$0

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$112,254	$151,217	$98,331
Grants and other assistance to domestic organizations and domestic governments	$126	$400	$0
Grants and other assistance to domestic individuals	$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$0	$0	$0
Benefits paid to or for members	$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons	$0	$0	$0
Other salaries and wages	$0	$0	$0
Pension plan accruals and contributions	$0	$0	$0
Other employee benefits	$0	$0	$0
Payroll taxes	$0	$0	$0
Fees for services (non-employees)
Management	$0	$0	$0
Legal	$0	$0	$0
Accounting	$0	$300	$0
Lobbying	$0	$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees	$0	$0	$0
Other	$23,340	$22,313	$17,711
Advertising and promotion	$0	$0	$0
Office expenses	$0	$0	$542
Information technology	$0	$0	$0
Royalties	$0	$0	$0
Occupancy	$0	$0	$0
Travel	$0	$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0	$0	$0
Conferences, conventions, and meetings	$0	$0	$0
Interest	$0	$0	$0
Payments to affiliates	$2,014	$2,214	$2,081
Depreciation, depletion, and amortization	$0	$0	$0
Insurance	$305	$275	$0
Other expenses	$747	$9,106	$6,140
Other expenses	$7,610	$1,039	$283
Other expenses	$2,089	$169	$5,981
Other expenses	$76	$4,975	$751
Other expenses	$75,947	$110,426	$64,842

	2012	2013	2014
Balance Sheet
Total assets	$205,225	$187,602	$210,408
Cash - non-interest-bearing	$205,225	$111,258	$104,185
Savings and temporary cash investments	$0	$76,344	$106,223
Pledges and grants receivable, net	$0	$0	$0
Accounts receivable, net	$0	$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0	$0	$0
Notes and loans receivable, net	$0	$0	$0
Inventories for sale or use	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0
Land, buildings, and equipment: cost or other basis	$0	$0	$0
Investments - publicly traded securities	$0	$0	$0
Investments - other securities	$0	$0	$0
Investments - program-related	$0	$0	$0
Intangible assets	$0	$0	$0
Other assets	$0	$0	$0
Total liabilities	$0	$0	$0
Total net assets or fund balances	$205,225	$187,602	$210,408
Unrestricted net assets	$205,225	$170,827	$188,353
Temporarily restricted net assets	$0	$16,775	$22,055
Permanently restricted net assets	$0	$0	$0
Capital stock or trust principal, or current funds	$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund	$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2010 - 2014 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
Public support	$1,260,970
Subtotal	$1,260,970
Gifts, grants, contributions, and membership fees received	$489,204
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$207,200
Gross receipts from activities that are not an unrelated trade or business under section 513	$564,566
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$1,261,644
Public support	$1,260,970
Subtotal	$674
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$674
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in Oregon
1	Pta Oregon Congress, Boeckman Creek Primary Pta	PO BOX 4056, Wilsonville, OR 97070-4056	OR	1955-05	$62,649
2	Pta Oregon Congress, Bohemia P T A	721 S R St, Cottage Grove, OR 97424-4810	OR	1955-05	$61,032
3	Pta Oregon Congress, Bolton Pta	5933 Holmes St, West Linn, OR 97068-2773	OR	1955-05	$26,866
4	Pta Oregon Congress, Bridgeport Pta	5505 Sw Borland Rd, Tualatin, OR 97062-9740	OR	1955-05	$84,451
5	Pta Oregon Congress, Bridlemile Pta	4300 Sw 47th Dr, Portland, OR 97221-3799	OR	1955-05	$74,617
6	Pta Oregon Congress, Bryant Pta	4750 Jean Rd, Lake Oswego, OR 97035-7130	OR	1955-05	$59,901
7	Pta Oregon Congress, Buckingham Elementary Pta	62560 Hamby Road, Bend, OR 97701	OR	1955-05	$0
8	Pta Oregon Congress, Buckman Pta	320 Se 16th Ave, Portland, OR 97214-1485	OR	1955-05	$159,506
9	Pta Oregon Congress, Butler Creek Es Pta	2789 Sw Butler Rd, Gresham, OR 97080	OR	1955-05	$13,908
10	Pta Oregon Congress, Candalaria Elem Pta	935 Hansen Ave S, Salem, OR 97302-5921	OR	1955-05	$73,391
11	Pta Oregon Congress, Capitol Hill Elem Pta	8401 Sw 17th Ave, Portland, OR 97219-4101	OR	1966-10	$270,656
12	Pta Oregon Congress, Carus Pta	14412 South Carus Road, Oregopn City, OR 97045	OR	1955-05	$0
13	Pta Oregon Congress, Cedaroak Park Pta	4515 Cedar Oak Dr, West Linn, OR 97068-1618	OR	1955-05	$34,570
14	Pta Oregon Congress-Central Grade School	402 K Avenue, La Grande, OR 97850	OR	1955-05	$20,688
15	Pta Oregon Congress, Chapman Elem Pta	1445 Nw 26th Ave, Portland, OR 97210-2431	OR	1955-05	$194,479
16	Pta Oregon Congress, Chief Joseph Elem Pta	2409 N Saratoga St, Portland, OR 97217	OR	1955-05	$56,098
17	Pta Oregon Congress, Clackamas High School Ptsa	14486 Se 122nd Ave, Clackamas, OR 97015	OR	1955-05	$9,249
18	Pta Oregon Congress, Clackamas River Elementary Pta	301 Ne 2nd Ave, Estacada, OR 97023	OR	1955-05	$0
19	Pta Oregon Congress	2225 Se 87th Ave, Portland, OR 97216	OR	1955-05	$12,395
20	Pta Oregon Congress, Clear Lake Elem Pta	7425 Meadowglen St Ne, Keizer, OR 97303-7844	OR	1955-05	$32,696

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Pta Oregon Congress, William Knight Elementary Pta	501 N Grant St, Canby, OR 97013	OR	1955-05	$19,623
Central	Pta Oregon Congress, Benson Polytechnic Parent Teacher Student Association	546 Ne 12th Ave, Portland, OR 97232	OR	1955-05	$165,760
Subordinate	Pta Oregon Congress, Mary Rieke Pta	1405 Sw Vermont St, Portland, OR 97219-2069	OR	1955-05	$389,797
Subordinate	Pta Oregon Congress, Laurelhurst Pta	840 Ne 41st Ave, Portland, OR 97232-2618	OR	1955-05	$389,477
Subordinate	Pta Oregon Congress, Winterhaven Ptsa	3830 Se 14th Ave, Portland, OR 97202-3822	OR	1955-05	$334,295
Subordinate	Pta Oregon Congress, Alameda Elem Pta	2732 Ne Fremont St, Portland, OR 97212-2542	OR	1955-05	$324,581
Subordinate	Pta Oregon Congress, Beverly Cleary Pta	1915 Ne 33rd Ave, Portland, OR 97212-5164	OR	1966-10	$319,737
Subordinate	Pta Oregon Congress, Sabin Pta	4013 Ne 18th Ave, Portland, OR 97212-1353	OR	1955-05	$288,404
Subordinate	Pta Oregon Congress, Laker Club Pta	PO BOX 310, Lake Oswego, OR 97034-0310	OR	1955-05	$277,224
Subordinate	Pta Oregon Congress, Capitol Hill Elem Pta	8401 Sw 17th Ave, Portland, OR 97219-4101	OR	1966-10	$270,656
Subordinate	Pta Oregon Congress, Abernethy Elementary School Pta	2421 Se Orange Ave, Portland, OR 97214-5367	OR	1955-05	$238,605
Subordinate	Pta Oregon Congress, Sunnyside Environmental Pta	3421 Se Salmon St, Portland, OR 97214-4268	OR	1955-05	$234,863
Subordinate	Pta Oregon Congress, Irvington Elem Pta	1320 Ne Brazee St, Portland, OR 97212-4159	OR	1955-05	$196,923
Subordinate	Pta Oregon Congress, Ainsworth School Pta	2425 Sw Vista Ave, Portland, OR 97201-2350	OR	1955-05	$196,729
Subordinate	Pta Oregon Congress, Chapman Elem Pta	1445 Nw 26th Ave, Portland, OR 97210-2431	OR	1955-05	$194,479
Subordinate	Pta Oregon Congress, Cleveland High Pta	3400 Se 26th Ave, Portland, OR 97202-2130	OR	1955-05	$191,562
Subordinate	Pta Oregon Congress, Davinci Ms Atrs Pta	2508 Ne Everett St, Portland, OR 97232-3134	OR	1955-05	$188,028
Subordinate	Pta Oregon Congress, Stafford Ptsa	19875 Sw Stafford Rd, West Linn, OR 97068-9338	OR	1955-05	$181,361
Subordinate	Pta Oregon Congress, Lincoln High School Pta	1600 Sw Salmon St, Portland, OR 97205-1724	OR	1955-05	$161,031
Subordinate	Pta Oregon Congress, Vernon Pta	2044 Ne Killingsworth St, Portland, OR 97211-5519	OR	1955-05	$159,631

Number of affiliated organizations

Oregon

294

Total

294

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