2024-02-26T16:34:49-08:00 2022-06-30 930693275 Rauch McFetridge Cleveland & Stein CPAs LLC 884 Park Street Lebanon OR 97355 990 2021-07-01 930517401 CORNERSTONE ASSOCIATES INC CORN 5417529724 1445 SE CRYSTAL LAKE DR CORVALLIS OR 97333 KENNETH SMITH Executive Director 2024-02-26 true KENNETH SMITH 999009999 David D McFetridge P01258046 5412591201 X 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z KENNETH SMITH 1445 SE CRYSTAL LAKE DR CORVALLIS OR 973331203 3002985 false X WWW.CORNERSTONEASSOCIATES.COM X 1965 OR CREATE MEANINGFUL COMMUNITY INVOLVEMENT FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 9 9 55 11 0 548028 816268 1711865 2058486 4834 24430 56247 96406 2320974 2995590 0 0 1349815 1535359 0 0 610731 868418 1960546 2403777 360428 591813 2469623 2790700 565676 274529 1903947 2516171 CREATE MEANINGFUL COMMUNITY INVOLVEMENT FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. false false 2054814 PROVIDE TRAINING END EMPLOYMENT TO APPROXIMATELY 150 INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN A COMMUNITY, INDUSTRIAL, AND BUSINESS SETTING. THE DESIRED OUTCOME IS SUSTAINED, PAID EMPLOYMENT, AND WORK EXPERIENCE WHICH MAY LEAD TO FURTHER CARRER DEVELOPMENT. 2054814 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 55 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true false true true true false OR X X KENNETH SMITH 5417529724 1445 SE CRYSTAL LAKE DR CORVALLIS OR 97333 KENNETH SMITH Executive Dir. 40.00 0.00 X 81947 0 0 PETER BALL BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN FANDREM BOARD MEMBER 1.00 0.00 X 0 0 0 DEBRA HAMMOND BOARD MEMBER 1.00 0.00 X 0 0 0 ASHLEY LANE BOARD MEMBER 1.00 0.00 X 0 0 0 STAN SELFRIDGE BOARD MEMBER 1.00 0.00 X 0 0 0 BECKY DILLEY President 4.00 0.00 X 0 0 0 JOHN MENTLER Treasurer 2.00 0.00 X 0 0 0 SHERRIE PAYNE Vice President 3.00 0.00 X 0 0 0 SUSAN ZAREMBA Secretary 4.00 0.00 X 0 0 0 81947 0 false false false 0 479214 337054 816268 FEES FOR SERVICE 705250 705250 SALES 1353236 1353236 2058486 0 0 0 0 31825 7395 24430 24430 24430 0 0 0 CARES ACT 20939 20939 LEASE INCOME 58050 58050 MISCELLANEOUS 26054 26054 -8637 -8637 96406 2995590 2179322 X 0 0 0 0 81947 81947 0 1246057 1210927 35130 0 103249 97407 5842 104106 94928 9178 0 521 521 44324 44324 0 0 0 1630 1630 23379 3879 19500 0 0 0 0 0 0 0 4218 4218 0 81626 16476 65150 88622 65516 23106 PROGRAM EXPENSE 171753 171753 GRANT COMMUNITY EXPENSES 70308 70308 COGS-RAW MATERIAL 57349 57349 VEHICLE EXPENSES 56150 42112 14038 268538 224159 44379 2403777 2054814 348963 0 8847 0 1196127 1418247 0 136523 221396 0 0 0 0 59294 48382 2112917 1206898 860840 906019 0 135546 137005 0 0 72446 59651 2469623 2790700 76380 114779 489296 159750 565676 274529 X 1892103 2468763 11844 47408 1903947 2516171 2469623 2790700 591813 20411 X true X false true false X 260745 227560 391452 548028 479214 1906999 2650406 2692027 2252493 1773893 2058486 11427305 0 0 0 2911151 2919587 2643945 2321921 2537700 13334304 0 0 13334304 2083 366 9856 3690 1943 17938 0 2083 366 9856 3690 1943 17938 0 0 2913234 2919953 2653801 2325611 2539643 13352242 0.99870 0.99880 0.00130 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 254244 254244 1858673 1206898 651775 906019 X Part X : FIN48 Footnote PART X - FIN 48 FOOTNOTEMANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)ACCOUNTING STANDARDS CODIFICATIONS (ASC) 740. FASBA ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME TAX POSITIONS BASED ON MANAGEMENTS ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. Form 990, Part VI, Line 11b: Form 990 Review Process No review was or will be conducted. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Form 990, Part IX, Line 24e: Other Expenses BOARD EXPENSE: Column (A) - Total = $372; Column (B) - Program Services = $0; Column (C) - Management & General = $372; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BONDS AND PROFESSIONAL LICENSE: Column (A) - Total = $4052; Column (B) - Program Services = $4052; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BUILDING LEASE: Column (A) - Total = $27062; Column (B) - Program Services = $27062; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CHARITABLE CONTRIBUTIONS: Column (A) - Total = $40; Column (B) - Program Services = $0; Column (C) - Management & General = $40; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COGS-DELIVERY/PACKAGING: Column (A) - Total = $1768; Column (B) - Program Services = $1768; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COGS-PRODUCTION SUPPLIES: Column (A) - Total = $12520; Column (B) - Program Services = $12520; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CONSULTANT FEES : Column (A) - Total = $330; Column (B) - Program Services = $0; Column (C) - Management & General = $330; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EDUCATION/TRAINING: Column (A) - Total = $7994; Column (B) - Program Services = $7994; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT LEASE: Column (A) - Total = $3798; Column (B) - Program Services = $3798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses FUNDRAISING EXPENSE: Column (A) - Total = $370; Column (B) - Program Services = $0; Column (C) - Management & General = $370; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses OFFICE EXPENSE: Column (A) - Total = $42458; Column (B) - Program Services = $31843; Column (C) - Management & General = $10615; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PAYROLL PROCESSING: Column (A) - Total = $36273; Column (B) - Program Services = $27205; Column (C) - Management & General = $9068; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROGRAM SUPPLIES: Column (A) - Total = $1302; Column (B) - Program Services = $1302; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROPERTY TAXES: Column (A) - Total = $5345; Column (B) - Program Services = $0; Column (C) - Management & General = $5345; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses REPAIRS & MAINTENANCE: Column (A) - Total = $16592; Column (B) - Program Services = $12444; Column (C) - Management & General = $4148; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SERVICE EXPENSES: Column (A) - Total = $51900; Column (B) - Program Services = $51900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TRAVEL : Column (A) - Total = $592; Column (B) - Program Services = $444; Column (C) - Management & General = $148; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses UTILITES: Column (A) - Total = $55770; Column (B) - Program Services = $41827; Column (C) - Management & General = $13943; Column (D) - Fundraising = $0 FORM 990, PART VI, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 A COPY OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS AND FINANCE COMMITTEE THE FINANCE COMMITTEE, EXECUTIVE DIRECTOR, AND FINANCE MANAGER REVIEW FORM 990 AND APPROVE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, LINE 12C ENFORCEMENT OF CONFLICTS POLICY ALL BOARD MEMBERS DISCLOSE ANY CONFLICT OF INTEREST ANNUALLY. FORM 990, PART VI, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL THE BOARD SENDS OUT EVALUATION FORMS TO EACH MANAGER IN THE ORGANIZATION FOR DETERMINING ANY CHANGE IN THE COMPENSATION OF THE EXECUTIVE DIRECTOR ALL OTHER EMPLOYEES' COMPENSATION IS SET BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD THROUGH THE BUDGET PROCESS. FORM 990, PART VI, LINE 15B COMPENSATION PROCESS FOR OFFICERS THE BOARD SENDS OUT EVALUATION FORMS TO EACH MANAGER IN THE ORGANIZATION FOR DETERMINING ANY CHANGE IN THE COMPENSATION OF THE EXECUTIVE DIRECTOR. ALL OTHER EMPLOYEES' COMPENSATION IS SET BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD THROUGH THE BUDGET PROCESS. FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.