2024-11-06T12:14:44-06:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 911794627 Wallowa Resources Inc WALL 5414268053 401 NE First St Ste A Enterprise OR 97828 Nils Christoffersen Executive Director 5414268053 2024-10-29 1 1 Deb Nelson CPA P01264758 6122536500 2024-10-29 2023 2024-10-15 13:58:12Z Nils Christoffersen 401 NE First St Ste A Enterprise OR 97828 5521418 0 X www.wallowaresources.org X 1996 OR To invest in people and the land and strengthen the rural way of life in Wallowa County, Oregon 15 15 40 70 0 0 2363316 4466311 1102345 793854 1008563 171 -50461 -61202 4423763 5199134 0 860000 0 0 1579977 1751474 0 0 207070 1294586 1815738 2874563 4427212 1549200 771922 3054389 4120666 116986 371729 2937403 3748937 X Empower rural communities to create strong economies and healthy landscapes through land stewardship, education, and job creation. 1 0 2715459 860000 689077 Special Initiatives - Wallowa Resources invests in research and development, business development, and broader community development opportunities that strengthen and scale the impact of its work in Northeast Oregon. This includes work to bridge the urban-rural divide, explore models for community ownership of critical assets to a stewardship economy, and support new business and community development models that generate added value from local natural resources, including renewable energy. 786110 85697 Field Activities - Wallowa Resources invests to maintain the health and productivity of public and private working lands and seeks to optimize community benefit through the use of local contractors and direct support to local landowners. This work spans forest, range, and riparian restoration, and invasive species work. 232889 19080 Outreach and Education - Wallowa Resources seeks to foster the next generation of rural leaders through hands-on programs which improve knowledge of rural issues, build leadership capacity, and encourage community and land stewardship. The organization works with people of all ages to build common understanding of the links between landscape and community health and contribute to workforce development. 124831 Working Homes - Investing in affordable housing solutions for Wallowa County's workforce serving the county's low to middle income population. This includes investments in land and property, home renovation, new housing construction, as well as the sale and rental of housing units. Working Homes also invests in community outreach and education to improve the shared understanding of the housing challenge, and appropriate solutions to ensure all county citizens, and especially its low to middle income workforce, have access to affordable housing. 124831 3859289 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 52 0 1 40 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 OR X Joni Maasdam 5412630382 401 NE First St Ste A Enterprise OR 97828 Larry Nall Chair 1.00 X X 0 0 0 Paul Arentsen Vice-Chair 1.00 X X 0 0 0 Kelly Birkmaier Director 1.00 X 0 0 0 Natasha Hays Director 1.00 X 0 0 0 Maureen Krebs Director 1.00 X 0 0 0 Kendrick Moholt Director 1.00 X 0 0 0 Joe McCormack Director 1.00 X 0 0 0 Gail Hammack Director 1.00 X 0 0 0 Jim Zacharias Director 1.00 X 0 0 0 Caio De Melo Director 1.00 X 0 0 0 Brad Stephens Director 1.00 X 0 0 0 Joe Dawson Director 1.00 X 0 0 0 Tara Porter Director 1.00 X 0 0 0 Beth McClaran Director 1.00 X 0 0 0 Mike Hayward Director 1.00 X 0 0 0 Nils Christoffersen Executive Director 40.00 X 125026 0 6251 125026 0 6251 1 0 0 0 McMillen Inc 1471 Shoreline Drive Boise ID 83702 Consulting 110128 Work Horse Inc 70101 Elk Mt Road Enterprise OR 97828 Contracting 108955 2 101081 2638174 1727056 17570 4466311 Field Service Program 541900 748023 748023 Educational Programs 611710 19080 19080 26751 26751 793854 171 171 236757 296168 -59411 -59411 -59411 24325 101081 26116 -1791 -1791 5199134 793854 0 -61031 X 860000 860000 131278 118150 13128 1391936 1015033 242400 134503 59621 43337 10443 5841 28283 21023 4752 2508 140356 104327 23584 12445 21000 21000 14880 14880 1358610 1347302 4882 6426 37149 30755 1235 5159 29682 26223 1460 1999 133076 125720 2007 5349 2617 2617 1660 1660 24367 875 23492 49120 36210 10298 2612 Field Supplies 65993 61195 135 4663 License and fees 30711 25167 979 4565 Taxes 1588 961 627 45285 38734 6551 4427212 3859289 360853 207070 1630329 964521 9757 13080 89500 345500 234654 863975 14638 14638 1165 1165 1906193 768665 863698 1137528 62602 608183 148046 172076 3054389 4120666 116986 272708 0 99021 116986 371729 X 2274326 2628125 663077 1120812 2937403 3748937 3054389 4120666 X 771922 15582 24030 X 0 1 X 0 1 1 X 1664856 2121923 1864402 2363316 4466311 12480808 1664856 2121923 1864402 2363316 4466311 12480808 353028 12127780 242509 242617 224705 238880 236928 1185639 7851 7851 13674298 3113319 0.88690 0.86800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 10480 10480 3848809 3859289 342964 85741 0 0 342964 342964 514446 10480 10480 85741 85741 128612 148046 25217 786 401 172076 1.00000 0.00000 0.00000 1 0 265500 265500 1223171 480264 742907 96234 86878 9356 255424 201394 54030 65864 129 65735 1137528 X 5534914 15582 320198 335780 5199134 0 5199134 4723380 296168 296168 4427212 0 4427212 Part V, Line 4: The Organization has established an endowment fund at the Oregon Community Foundation and named itself beneficiary. The Endowment Funds will be used to support the various charitable activities of Wallowa Resources. Part X, Line 2: Management believes that the Organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Change in value of beneficial interest 24,030. Rental expense 296,168. Part XII, Line 2d - Other Adjustments: Rental Expense 296,168. Part V, Line 1a: The endowment fund was established by the Organization at the Oregon Community Foundation to support the various charitable activities of Wallowa Resources. The endowment is reported at fair value in the statements of financial position, with distributions and changes in fair value recognized in the statements of activities. It was determined during 2023 to begin reporting the endowment held at OCF, an unrelated organization, as it is restricted by the Board of Wallowa Resources and is held for the benefit of Wallowa Resources. Barn Dance 125406 101081 24325 4654 800 20662 125406 101081 24325 4654 800 20662 26116 -1791 1 High Desert Partnership PO Box 252 Burns OR 97720 743261833 501(c)(3) 215000 0 To implement forest and range land related conservation activities. Klamath Watershed Partnership 205 Riverside Dr Suite C Klamath Falls OR 97601 931215213 501(c)(3) 215000 0 To implement forest and range land related conservation activities. Lake County Umbrella Watershed Council PO Box 848 Lakeview OR 97630 264078244 501(c)(3) 215000 0 To implement forest and range land related conservation activities. Blue Mountains Forest Partners PO Box 595 Mt Vernon OR 97865 454844162 501(c)(3) 215000 0 To implement forest and range land related conservation activities. 4 0 Part I, Line 2: Wallowa Resources' treasurer monitors the use of grant funds according to the donor's requirements and distributes them accordingly. Wallowa Resources only makes payments to organizations that meet the donor's criteria. All disbursements are approved by the Program Manager, Finance Director and the Executive Director. Form 990, Part III, line 2 Wallowa Resources began the Working Homes program in January 2023 to invest in affordable housing for Wallowa County's workforce. Form 990, Part VI, Section A, line 8b There are no committees with broad authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b A draft copy of the Form 990 is reviewed by the Executive Director. The draft Form 990 is also emailed to each of the board members and comments solicited prior to filing. Form 990, Part VI, Section B, line 12c Wallowa Resources, Inc. has a conflict of interest policy in place, it is regularly and consistently monitored, signed annually and documented in the minutes of board meetings. Form 990, Part VI, Section B, line 15a The Board of Directors reviews and determines the compensation for the Executive Director. The organization utilizes biannual non-profit salary surveys, both regional (Pacific Northwest) and national, as well as an understanding of salary structures at other non-profit and service organizations in Wallowa County. This is done every other year, or more frequently if needed due to changes in personnel. Form 990, Part VI, Section C, line 19 The Organization's governing documents, policies and financial statements are made available to the public upon request. Form 990, Part IX, line 11g Contractors and Consultants: Program service expenses 1,347,302. Management and general expenses 4,882. Fundraising expenses 6,426. Total expenses 1,358,610. Form 990, Part XI, line 9: Change in value of beneficial interests held by community foundation 24,030. Wallowa Resources Stewardship Center LLC 401 NE First Street Ste A Enterprise OR 97828 271887223 Rental Building OR 282419 849443 Wallowa Resources Working Homes LLC 401 NE 1st Street Ste A Enteprise OR 97828 921518740 Affordable Housing OR 343108 470812 Wallowa Resources Wallowa Resources Community Solutions Inc 401 NE First Street Ste A Enterprise OR 97828 931319638 Project Management OR Wallowa Resources C 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 Schedule R Part IV Wallowa Resources Community Solutions, Inc dissolved as of 12/31/2023. Total revenue and assets related to this entity for the 2023 reporting period are 0.