2025-10-01T11:48:10-04:00 2024-12-31 461881127 FOSTER & ASSOCIATES CPA LLC 9011 SW BEAVERTON HILLSDALE HWY STE PORTLAND OR 972252452 990 2024-01-01 930697099 RESTORE OREGON INC REST 5032431923 1327 SE TACOMA STREET STE 114 PORTLAND OR 97202 RACHEL BROWNING PRESIDENT 5032431923 2025-09-26 true true ASIF I MUZAFFARR P00638064 5032972610 2025-09-26 2024 2025-03-06 01:10:19Z RACHEL BROWNING 1327 SE TACOMA STREET STE 114 PORTLAND OR 97202 1020375 false X WWW.RESTOREOREGON.ORG X 1977 OR RESTORE OREGON'S MISSION IS TO EMPOWER OREGONIANS TO REIMAGINE AND TRANSFORM THEIR COMMUNITIES THROUGH PRESERVATION AND REUSE OF HISTORIC AND CULTURAL PLACES 15 15 11 15 0 478308 592931 43419 37936 7494 25007 -5833 -5398 523388 650476 500000 0 0 511969 358815 0 29533 118783 152144 1130752 510959 -607364 139517 848472 978567 24740 16780 823732 961787 X RESTORE OREGON'S MISSION IS TO EMPOWER OREGONIANS TO REIMAGINE AND TRANSFORM THEIR COMMUNITIES THROUGH PRESERVATION AND REUSE OF HISTORIC AND CULTURAL PLACES false false 22166 ADVOCATES FOR SOUND PRESERVATION POLICIES AND INCENTIVES AND PROVIDES TESTIMONY ON IMPORTANT ISSUES. PROVIDES CONSULTATION AND RESPONDS TO REQUESTS FOR ASSISTANCE FROM THE FIELD. 254026 37936 PRODUCES AND DELIVERS INFORMATION AND EDUCATIONAL PROGRAMS ON HISTORIC PRESERVATION AND ITS BENEFITS TO COMMUNITIES IN THE FORM OF LIVABILITY, CULTURAL HERITAGE, SUSTAINABILITY, AND JOB CREATION. SERVES AS A HUB FOR PRESERVATION INFORMATION FOR OREGON, PRODUCING AN ONLINE NEWSROOM, PRESERVATION STORIES FROM AROUND THE STATE, CALENDAR OF EVENTS, AND ADVOCACY ALERTS. CONDUCTS TOURS OF HISTORIC PLACES, FROM THE PIONEER TO THE MODERN ERAS, INCLUDING A MID-CENTURY MODERN HOME TOUR TO ENGAGE THE PUBLIC IN GOOD STEWARDSHIP OF THE HISTORIC PLACES THAT TELL OUR STORY. 42204 WORKS TO PROVIDE TECHNICAL ASSISTANCE AND SUPPORT TO OREGON'S MOST ENDANGERED PLACES, PROVIDING CONSULTATION, ADVOCACY, AND SEED GRANTS TOWARDS THEIR PRESERVATION AND REUSE. AMONG THE CURRENT MOST ENDANGERED PLACES IS THE BILLY WEBB ELKS LODGE IN THE ALBINA NEIGHBORHOOD OF PORTLAND, WHERE SIGNIFICANT RESOURCES WERE FOCUSED IN ADDITION TO THE GATES SCHOOLHOUSE, WALDRON DRUG AND RURAL THEATERS. 318396 true true false true false false true false false false false false false true true false false false false false 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 true 7 0 true 11 true false false false false true true true true false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false OR X NICOLE POSSERT 5032431923 1327 SE TACOMA STREET STE 114 PORTLAND OR 97202 RACHEL BROWNING PRESIDENT 3.00 X X 0 0 0 HARV SCHUBOTHE VICE PRESIDE 2.00 X X 0 0 0 DOUG DECKER SECRETARY 2.00 X X 0 0 0 PAUL ABBOTT TREASURER 2.00 X X 0 0 0 BRETT ESTES AT LARGE 1.00 X 0 0 0 JAMIE FOEHR DIRECTOR 1.00 X 0 0 0 DAWN HART DIRECTOR 1.00 X 0 0 0 AARON HOWE-CORNELISON DIRECTOR 1.00 X 0 0 0 LAURIE MATTHEWS DIRECTOR 1.00 X 0 0 0 SHAWN MORGAN DIRECTOR 1.00 X 0 0 0 KARLA PEARLSTEIN DIRECTOR 1.00 X 0 0 0 LARISSA RUDNICKI DIRECTOR 1.00 X 0 0 0 W DARIN RUTLEDGE DIRECTOR 1.00 X 0 0 0 TAMA TOCHIHARA DIRECTOR 1.00 X 0 0 0 EVAN WEST DIRECTOR 1.00 X 0 0 0 RICK MICHAELSON EX OFFICIO 1.00 X 0 0 0 NICOLE POSSERT EXECUTIVE DI 40.00 X 95821 0 9420 95821 9420 false false false ANDERSEN CONSTRUCTION CO 6712 N CUTTER CIR PORTLAND OR 97217 CONSTRUCTION 306000 1 75785 517146 592931 EDUCATION SALES & SPONSOR 900099 37936 37936 37936 25007 25007 350171 350171 7575 75785 19728 -12153 -12153 6314 6314 6314 362 362 362 MISC REVENUE 900099 79 79 79 650476 37936 19609 X 95821 62985 27489 5347 227088 140923 68678 17487 11546 11546 24360 11374 10472 2514 13738 13738 10378 10378 77685 57507 19758 420 11804 8074 1982 1748 1118 1118 11933 10306 1433 194 2574 2574 SOFTWARE 8577 8577 EVENT EXPENSES 4397 4397 BANK FEES 3675 3675 TRAINING & STAFF DEVELOPM 2932 1399 1507 26 3333 21431 -19895 1797 510959 318396 163030 29533 X 397315 277265 181360 13291 11205 396 247171 379022 8939 311075 848472 978567 6822 6300 17918 10480 24740 16780 X 544071 547547 279661 414240 823732 961787 848472 978567 139517 -1462 X false false false X 894578 471334 427609 478308 592931 2864760 18557 5809 24103 46105 37936 132510 913135 477143 451712 524413 630867 2997270 8813 300 17000 5384 31497 8813 300 17000 5384 31497 2965773 546 1281 5204 7370 25007 39408 546 1281 5204 7370 25007 39408 7002 5280 17920 17217 14330 61749 920683 483704 474836 549000 670204 3098427 0.95720 0.96450 0.01000 0.01000 X PART III, LINE 12 MISCELLANEOUS INCOME 2,863 NOT REGULARLY CARRIED ON GROSS RECEI 58,886 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 766 332 1098 109861 110959 22192 5548 100796 103690 188075 22192 414753 622130 1475 24019 1251 1098 27843 25199 25923 47019 5548 103689 155534 500 23975 314 766 25555 X 47 47 4 2 false 95.00 5745 true FISCAL SPONSORSHIP ASSET 306000 UNDEPOSITED FUNDS 5075 311075 ACCRUED PTO 6609 RESTORE OREGON VISA 3483 OREGONSAVES 388 10480 SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION REPORTS INCOME FROM EASEMENT APPLICATION FEES AND ASSOCIATED EXPENSES ON ITS INCOME STATEMENT EACH YEAR. NO AMOUNTS ARE RECORDED ON THE BALANCE SHEET AS THE ORGANIZATION DOES NOT HAVE COMPILED, REVIEWED, OR AUDITED FINANCIAL STATEMENTS PREPARED AND IT DOES NOT OBTAIN OWNERSHIP OF THE ASSOCIATED PROPERTIES. SCHEDULE D, PAGE 4, PART XIII THE 306,000 BALANCE REPORTED ON PART IX, LINE 1 REPRESENTS CONSTRUCTION IN PROGRESS (CIP) UNDER A FISCAL SPONSOR FUND FOR A COMMUNITY FACILITY BEING DEVELOPED UNDER A FISCALLY SPONSORED PROJECT OF THE ORGANIZATION. THE ORGANIZATION OPERATES UNDER A MODEL A (COMPREHENSIVE) FISCAL SPONSORSHIP ARRANGEMENT, IN WHICH IT RETAINS FULL LEGAL AND FIDUCIARY RESPONSIBILITY FOR THE ACTIVITIES AND ASSETS OF ITS SPONSORED PROJECTS. THE FACILITY UNDER DEVELOPMENT ALIGNS WITH THE ORGANIZATION'S EXEMPT PURPOSE OF PRESERVATION AND REUSE OF OREGON'S HISTORIC RESOURCES. AS THE FISCAL SPONSOR, THE ORGANIZATION RETAINS OWNERSHIP AND CONTROL OF THE ASSET, AND ALL CONSTRUCTION EXPENDITURES ARE CAPITALIZED IN ACCORDANCE WITH GAAP. ALL DONATIONS AND GRANTS RECEIVED FOR THIS PROJECT ARE RECOGNIZED AS REVENUE BY THE ORGANIZATION AND RESTRICTED FOR THE PURPOSE OF FACILITY CONSTRUCTION. DISBURSEMENTS ARE MADE IN ACCORDANCE WITH APPROVED BUDGETS, AND THE ORGANIZATION MAINTAINS OVERSIGHT OF ALL CONSTRUCTION CONTRACTS, PAYMENTS, AND COMPLIANCE REQUIREMENTS. RESTORATION CEL 83360 75785 7575 5393 7779 3894 2662 83360 75785 7575 5393 7779 3894 2662 19728 -12153 FORM 990, PART III FISCAL SPONSORSHIP ACTIVITES (RELATED TO 990 PART III, PART IV, AND PART VI) THE ORGANIZATION SERVES AS A FISCAL SPONSOR FOR A PROJECT TO PRESERVE A HISTORIC BUILDING. UNDER THE MODEL A (COMPREHENSIVE FISCAL SPONSORSHIP) ARRANGEMENT, THE ORGANIZATION RETAINS FULL LEGAL, FINANCIAL, AND FIDUCIARY RESPONSIBILITY FOR THE SPONSORED PROJECT. ALL DONATIONS AND GRANTS FOR THE SPONSORED PROJECT ARE MADE PAYABLE TO THE ORGANIZATION AND REPORTED AS REVENUE ON THE ORGANIZATION'S FORM 990. THE ORGANIZATION ENSURES THAT ALL FUNDS ARE EXPENDED IN ACCORDANCE WITH DONOR INTENT AND THE ORGANIZATION'S EXEMPT PURPOSE. THE ORGANIZATION EXERCISES DISCRETION AND CONTROL OVER THE USE OF ALL FUNDS AND PROVIDES ADMINISTRATIVE OVERSIGHT, INCLUDING ACCOUNTING, PAYROLL, COMPLIANCE, AND REPORTING SERVICES. EACH FISCAL SPONSORSHIP RELATIONSHIP IS GOVERNED BY A WRITTEN AGREEMENT OUTLINING THE RESPONSIBILITIES OF BOTH THE SPONSOR AND THE PROJECT. SPONSORED PROJECTS ARE NOT SEPARATE LEGAL ENTITIES; RATHER, THEY OPERATE AS INITIATIVES OF THE ORGANIZATION UNDER ITS EIN AND TAX-EXEMPT STATUS. THE ORGANIZATION CHARGES AN ADMINISTRATIVE FEE TO COVER THE COST OF MANAGING THE PROJECT, AND SUCH FEES ARE REPORTED AS PROGRAM SERVICE REVENUE. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE ORGANIZATION'S FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT PRIOR TO SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY FORM IS DISTRIBUTED TO EACH BOARD MEMBER AND KEY EMPLOYEE AT THE BEGINNING OF THEIR TERM OF SERVICE. THE DIRECTOR OR KEY EMPLOYEE SIGNS AND RETURNS THE FORM, DISCLOSING POTENTIAL CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST EXISTS, STEPS ARE FOLLOWED INCLUDING, BUT NOT LIMITED TO, DISCLOSURE TO THE BOARD, RECUSAL FROM RELATED DISCUSSIONS AND/OR DECISIONS, AND RESIGNATION. ALL CONTRACTS ARE ADMINSTERED BY THE EXECUTIVE DIRECTOR, WHO REVIEWS THEM FOR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY THE BOARD OF DIRECTORS AFTER A REVIEW OF SALARY DATA FROM APPROPRIATE INDEPENDENT SOURCES AND IS RECORDED IN THE ORGANIZATION'S MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR IS THE KEY EMPLOYEE. THEIR COMPENSATION IS SET BY THE BOARD OF DIRECTORS AFTER A REVIEW OF SALARY DATA FROM APPROPRIATE INDEPENDENT SOURCES AND IS RECORDED IN THE ORGANIZATION'S MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES COPIES OF GOVERNING DOCUMENTS, FORMS 990, AND ANY OTHER LEGALLY REQUIRED DOCUMENTS, AVAILABLE FOR PUBLIC INSPECTION BY REQUEST IN PERSON AT THE OFFICE OR IN WRITING FORM 990, PART IX, LINE 11G PAYROLL SERVICES 0 2,178 0 MARKETING CONSULTANT 191 0 0 OTHER PROFESSIONAL SERVICES 57,316 17,580 420 TOTAL 57,507 19,758 420 FORM 990, PART X PART X - BALANCE SHEET EXPLANATION: LINE 15 OTHER ASSETS 306,000 OF THE BALANCE REPORTED ON FORM 990 PART X, LINE 15 REPRESENTS CONSTRUCTION IN PROGRESS (CIP) UNDER A FISCAL SPONSOR ARRANGEMENT FOR A COMMUNITY FACILITY BEING DEVELOPED UNDER A FISCALLY SPONSORED PROJECT OF THE ORGANIZATION. THE ORGANIZATION OPERATES UNDER A MODEL A (COMPREHENSIVE) FISCAL SPONSORSHIP ARRANGEMENT, IN WHICH IT RETAINS FULL LEGAL AND FIDUCIARY RESPONSIBILITY FOR THE ACTIVITIES AND ASSETS OF ITS SPONSORED PROJECTS. THE FACILITY UNDER DEVELOPMENT ALIGNS WITH THE ORGANIZATION'S EXEMPT PURPOSE OF PRESERVATION AND REUSE OF OREGON'S HISTORIC RESOURCES. AS THE FISCAL SPONSOR, THE ORGANIZATION RETAINS OWNERSHIP AND CONTROL OF THE ASSET, AND ALL CONSTRUCTION EXPENDITURES ARE CAPITALIZED IN ACCORDANCE WITH GAAP. ALL DONATIONS AND GRANTS RECEIVED FOR THIS PROJECT ARE RECOGNIZED AS REVENUE BY THE ORGANIZATION AND RESTRICTED FOR THE PURPOSE OF FACILITY CONSTRUCTION. DISBURSEMENTS ARE MADE IN ACCORDANCE WITH APPROVED BUDGETS, AND THE ORGANIZATION MAINTAINS OVERSIGHT OF ALL CONSTRUCTION CONTRACTS, PAYMENTS, AND COMPLIANCE REQUIREMENTS.