Nonprofit · EIN 93-0358258
SURPLUS LINE ASSOCIATION OF OREGON
Tax-exempt · PORTLAND, OR 97223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $957,252 | $789,874 | $167,378 | $8,520,808 | $61,153 | $8,459,655 |
| December 31, 2024 | 990 | $955,115 | $712,662 | $242,453 | $7,476,378 | $114,096 | $7,362,282 |
| December 31, 2023 | 990 | $851,447 | $661,250 | $190,197 | $6,713,293 | $140,657 | $6,572,636 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $770,305
- Investment income
- $186,484
- Other revenue
- $463
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $314,066
- Other salaries and wages
- $145,724
- Salaries, compensation and benefits (total)
- $519,913
- Professional fundraising fees
- $0
- Legal fees
- $5,765
- Accounting fees
- $19,226
- Occupancy
- $33,335
- Travel
- $3,816
- Depreciation
- $2,320
Balance sheet and other
- Total assets, start of year
- $7,476,378
- Total assets, end of year
- $8,520,808
- Total liabilities, end of year
- $61,153
- Net assets, end of year
- $8,459,655
- Land, buildings and equipment
- $4,016
- Publicly traded securities
- $7,535,885
- Net assets without donor restrictions
- $8,459,655
- Gross receipts
- $957,252
- Employees
- 6
- Volunteers
- 5
- Year formed
- 1980
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES E BROWN | EXECUTIVE DIRECTOR Officer | 40 | $162,500 | $0 |
| CAROLEE LANCE | MANAGER Officer | 40 | $145,800 | $5,766 |
| JENNY CRANE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KATE PRENTICE | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LESLIE BALLARD | SECRETARY - TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BRENT CLAIR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JIM HEISLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROGER HELBLING | FORMER EXECUTIVE DIRECTOR Officer | 40 | $151,800 | $7,590 |
| CAROLEE LANCE | MANAGER Officer | 40 | $138,300 | $6,791 |
| BRENT CLAIR | BOARD MEMBER Trustee or director | 2.5 | $0 | $0 |
| JIM HEISLER | BOARD MEMBER Trustee or director | 2.5 | $0 | $0 |
| JENNY CRANE | PRESIDENT Trustee or director, Officer | 2.5 | $0 | $0 |
| KATE PRENTICE | VICE PRESIDENT Trustee or director, Officer | 2.5 | $0 | $0 |
| LESLIE BALLARD | SECRETARY - TREASURER Trustee or director, Officer | 2.5 | $0 | $0 |
| JIM BROWN | CURRENT EXECUTIVE DIRECTOR Officer | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROGER HELBLING | EXECUTIVE DIRECTOR Officer | 35 | $141,800 | $7,000 |
| CAROLEE LANCE | MANAGER Officer | 35 | $125,800 | $6,290 |
| JENNY CRANE | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| LESLIE BALLARD | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| JIM HEISLER | SECRETARY - TREASURER Trustee or director, Officer | 2.5 | $0 | $0 |
| MICHELLE CHRISTIAN | PRESIDENT Trustee or director, Officer | 2.75 | $0 | $0 |
| MLISSA RUTHERFORD | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 7360 SW HUNZIKER RD STE 105, PORTLAND, OR 97223-2305
- In care of
- % JAMES E BROWN
- Principal officer (990 for 2025)
- JAMES E BROWN, 7360 SW HUNZIKER STREET 105, PORTLAND, OR 97223
- Signed the 990
- JAMES E BROWN, EXECUTIVE DIRECTOR
- Phone
- (503) 718-6700
- Website
- WWW.SLAOR.ORG
- Return prepared by
- PAULY ROGERS AND CO PC
Mission
EXAMINATION OF INSURANCE POLICIES OF NONADMITTED CARRIERS
Program accomplishments
- EXAMINED INSURANCE POLICIES OF NONADMITTED CARRIERSExpenses $587,850
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 93-0358258
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1948
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,520,808
- Income (IRS master file)
- $957,252
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $957,252 | $789,874 | $8,520,808 | IRS |
| 990 | December 2024 | $955,115 | $712,662 | $7,476,378 | XML |
| 990 | December 2023 | $851,447 | $661,250 | $6,713,293 | XML |
| 990 | December 2022 | $807,472 | $665,014 | $5,806,105 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 93-0358258).
Questions about SURPLUS LINE ASSOCIATION OF OREGON
- What is the EIN of SURPLUS LINE ASSOCIATION OF OREGON?
- The employer identification number (EIN) of SURPLUS LINE ASSOCIATION OF OREGON is 93-0358258.
- Is SURPLUS LINE ASSOCIATION OF OREGON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1948.
- Are donations to SURPLUS LINE ASSOCIATION OF OREGON tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SURPLUS LINE ASSOCIATION OF 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 SURPLUS LINE ASSOCIATION OF OREGON due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SURPLUS LINE ASSOCIATION OF OREGON last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SURPLUS LINE ASSOCIATION OF OREGON?
- The 990 for the year ended December 31, 2025 names JAMES E BROWN.
- Who are the officers and directors of SURPLUS LINE ASSOCIATION OF OREGON?
- The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $162,500 (JAMES E BROWN, EXECUTIVE DIRECTOR).
- How much revenue does SURPLUS LINE ASSOCIATION OF OREGON have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $957,252, expenses of $789,874 and total assets of $8,520,808 at year end.
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