Nonprofit · EIN 84-4584551
PARTICIPATORY BUDGETING OREGON
Tax-exempt · PORTLAND, OR 97217
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $345,037 | $148,808 | $196,229 | $121,461 | $1,463 | $119,998 |
| June 30, 2024 | 990 | $166,578 | $952,519 | -$785,941 | $54,054 | $153,486 | -$99,432 |
| June 30, 2023 | 990 | $965,090 | $483,539 | $481,551 | $701,489 | $14,980 | $686,509 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $341,986
- Program service revenue
- $200
- Investment income
- $2,076
- Other revenue
- $775
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $94,903
- Salaries, compensation and benefits (total)
- $117,565
- Professional fundraising fees
- $0
- Accounting fees
- $18,282
- Occupancy
- $1,995
- Travel
- $41
- Program services (functional)
- $99,139
- Management and general (functional)
- $31,349
- Fundraising (functional)
- $18,320
Balance sheet and other
- Total assets, start of year
- $54,054
- Total assets, end of year
- $121,461
- Total liabilities, end of year
- $1,463
- Net assets, end of year
- $119,998
- Net assets without donor restrictions
- $108,906
- Net assets with donor restrictions
- $11,092
- Gross receipts
- $345,037
- Employees
- 12
- Year formed
- 2018
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Karol Wai | Board Member Trustee or director | 1 | $240 |
| Jim Labbe | President Trustee or director, Officer | 3 | $0 |
| Eddy Morales | Secretary Trustee or director, Officer | 1 | $0 |
| Gayle Palmer | Treasurer Trustee or director, Officer | 1 | $0 |
| Lisbeth Marquez-Delgado | Board Member Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maria Sipin | Former Board Member Former | 40 | $57,887 |
| Jim Labbe | President Trustee or director, Officer | 4 | $0 |
| Eddy Morales | Secretary Trustee or director, Officer | 1 | $0 |
| Gayle Palmer | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maria Sipin | Director Trustee or director | 1 | $11,563 |
| Isabela Villarreal | Secretary Trustee or director, Officer | 1 | $502 |
| Jim Labbe | President Trustee or director, Officer | 1 | $0 |
| Gayle Palmer | Treasurer Trustee or director, Officer | 1 | $0 |
| Eddy Morales | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6025 N VANCOUVER AVE, PORTLAND, OR 97217-2100
- Principal officer (990 for 2024)
- James Labbe, 6025 North Vancouver Avenue UNIT Un, Portland, OR 972172100
- Signed the 990
- James Labbe, Executive Director
- Phone
- (503) 475-7052
- Website
- https://www.pboregon.org/
- Return prepared by
- Robin Braverman Associates
Mission
Participatory budgeting PB is a democratic process in which community members decide how to spend part of a public budget. It gives people real power over real money.
Program accomplishments
- Education Leadership development Participatory Budgeting PB Oregon trains students, municipal staff, elected officials, and the general public about pubic budgeting and participatory budgeting in particular in order to build community and government knowledge and capacity to implement transformative participatory budgeting. PB Oregon specifically builds leadership among youth and students to lead in participatory budgeting implementation and advocacy.Expenses $46,571
- Advocacy and Lobbying PB Oregon advocates for governments to launch and implement participatory budgeting or support the launch and implementation by other governments. This includes educating elected officials about PB, providing information to public officials to support PB implementation, PB policy development, and direct and grassroots lobbying. The latter can include co-leading initiative petitions and ballot measures.Expenses $39,302
- Technical Consulting Participatory Budgeting Oregon advises and assists local governments to design, implement, and evaluate participatory budgeting processes and participatory budgeting education.Expenses $13,266 · revenue $200
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 84-4584551
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $121,461
- Income (IRS master file)
- $345,037
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $345,037 | $148,808 | $121,461 | XML |
| 990 | June 2024 | $166,578 | $952,519 | $54,054 | XML |
| 990 | June 2023 | $965,090 | $483,539 | $701,489 | XML |
| 990 | June 2022 | $294,888 | $166,551 | $220,029 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-4584551).
Questions about PARTICIPATORY BUDGETING OREGON
- What is the EIN of PARTICIPATORY BUDGETING OREGON?
- The employer identification number (EIN) of PARTICIPATORY BUDGETING OREGON is 84-4584551.
- Is PARTICIPATORY BUDGETING OREGON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to PARTICIPATORY BUDGETING OREGON tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PARTICIPATORY BUDGETING OREGON file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PARTICIPATORY BUDGETING OREGON due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PARTICIPATORY BUDGETING OREGON last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PARTICIPATORY BUDGETING OREGON?
- The 990 for the year ended June 30, 2025 names James Labbe.
- Who are the officers and directors of PARTICIPATORY BUDGETING OREGON?
- The 990 for the year ended June 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $240 (Karol Wai, Board Member).
- How much revenue does PARTICIPATORY BUDGETING OREGON have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $345,037, expenses of $148,808 and total assets of $121,461 at year end.
Other nonprofits in PORTLAND
- HEALTH SHARE OF OREGON EIN 45-5093195 · last filed 990 for 2024
- PROVIDENCE HEALTH PLAN EIN 93-0863097 · last filed 990 for 2024
- CAREOREGON INC EIN 93-0933975 · last filed 990 for 2024
- LEGACY EMANUEL HOSPITAL & HEALTH CENTER EIN 93-0386823 · last filed 990 for 2025
- OREGON DENTAL SERVICE EIN 93-0438772 · last filed 990 for 2024
- ONPOINT COMMUNITY CREDIT UNION EIN 93-0257765 · last filed 990 for 2025
- LEGACY GOOD SAMARITAN HOSPITAL AND MEDICAL CENTER PAYROLL DEPT EIN 93-0386793 · last filed 990 for 2025
- LEGACY HEALTH EIN 23-7426300 · last filed 990 for 2025