National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar in Portland, Oregon (OR)

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National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar
Employer Identification Number (EIN)936025010
Name of OrganizationNational Society Of The Daughters Of The American Revolution
Secondary NameOregon Trail Chapter Nsdar
In Care of NameEvelyn Sass
Address15209 Se Tibbetts Street, Portland, OR 97236-2355
Websitehttp://www.rootsweb.com/~orotcdar
ActivitiesOther school related activities, Historical site, records or reenactment, Library
SubsectionCharitable Organization
Ruling Date07/1949
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2007
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,100,322
Amount of Income$284,775
Form 990 Revenue Amount$226,995
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Historical Societies, Related Historical Activities


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Amount of income in 2007: $284,775 (it was $226,995 in 2014)
National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar: 

 $284,775
Other organizations performing similar types of work: 

 $218,607

Assets in 2007: $1,100,322 (it was $1,100,322 in 2014)
This organization: 

 $1,100,322
Other organizations performing similar types of work: 

 $961,312

Expenses in 2014: $252,536
National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar: 

 $252,536
Other organizations performing similar types of work: 

 $159,230

Income to expenses ratio in 2014: 1.1
National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar: 

 1.1
Other organizations performing similar types of work: 

 1.3

Number of employees in 2014: 14
National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar: 

 14
Other organizations performing similar types of work: 

 4

Grants share in income in 2014: 60.5%
National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar: 

 60.5%
Other organizations performing similar types of work: 

 29.9%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoYes
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 109653
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return1514
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201220132014
Total revenue$180,795$185,042$226,995
Contributions, Gifts, Grants and Other Similar Amounts$102,882$82,547$137,335
Program Service Revenue$37,403$50,408$23,384
0$27,665$23,314
0$22,683$70
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$9,525$14,594$9,562
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$12,800$12,000$50,354
Gross rents (Real / Personal)$12,800 / $0$12,000 / $0$50,354 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$12,800 / $0$12,000 / $0$50,354 / $0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$14,423$9,669$877
Gross income from fundraising events$35,322$36,208$46,118
Less: direct expenses$20,899$26,539$45,241
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$3,762$12,529$5,026
Gross sales of inventory, less returns and allowances$7,171$21,620$17,565
Less: cost of goods sold$3,409$9,091$12,539
Miscellaneous Revenue$0$3,295$457
0$2,240$347
0$605$110
All other revenue$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$128,429$141,745$252,536
Grants and other assistance to domestic organizations and domestic governments$1,975$2,879
Grants and other assistance to domestic individuals$1,737$3,220
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$42,902$41,165$46,521
Pension plan accruals and contributions$0$0
Other employee benefits$0$1,402
Payroll taxes$5,819$6,437$5,409
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$8,733$9,478
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$10,115$108,082
Advertising and promotion$4,674$2,838
Office expenses$28,671$29,099
Information technology$556$618
Royalties$0$0
Occupancy$16,636$16,572
Travel$10,000$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$8$18
Payments to affiliates$0$0
Depreciation, depletion, and amortization$449$2,271
Insurance$8,397$8,181
Other expenses$2,192$15,948
Balance Sheet
201220132014
Total assets$1,435,306$1,478,408$1,100,322
Cash - non-interest-bearing$77,479$26,155
Savings and temporary cash investments$738,781$736,686
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$11,763$8,385
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$359,734$33,523
Investments - publicly traded securities$40,651$40,519
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$250,000$255,054
Total liabilities$1,577$1,382$3,103
Accounts payable and accrued expenses$610$835
Grants payable$492$2,268
Deferred revenue$280$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$1,433,729$1,477,026$1,097,219
Unrestricted net assets$210,875$304,272
Temporarily restricted net assets$100,921$3,934
Permanently restricted net assets$1,165,230$789,013
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$876,998
Subtotal$876,998
Gifts, grants, contributions, and membership fees received$415,892
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$240,205
Gross receipts from activities that are not an unrelated trade or business under section 513$220,901
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,065,131
Public support$876,998
Subtotal$188,133
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$188,133
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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IdNameAddressStateEstablishedTotal Income
1Benton County Historical SocietyPO BOX 35, Philomath, OR 97370-0035OR1981-02$2,203,342
2Yamhill County Historical SocietyPO BOX 484, Lafayette, OR 97127-0484OR1971-01$153,941
3Washington County Historical And Fine Arts Tr Inc135 W Washington St, Hagerstown, MD 21740-4709MD1977-05$122,791
4National Society Of The Colonial Dames Of America In The State OfPO BOX 28071, Portland, OR 97228-8071OR1971-12$120,402
5Lane County Historical SocietyEugene, OR 97440OR$17,798
6Wreaths Across America4 Point Street, Columbia Falls, ME 04623ME2007-08$4,668,061
7National Society Of The Colonial Dames Of America Inthe Commonwealh, Pennsylvania State Socirety Colonial Dames Of The Seventh Century34 White Birch Road, Dalton, PA 18414PA1973-01$1,271,269
8The Woodrow Wilson Presidential Library FoundationPO BOX 24, Staunton, VA 24402-0024VA1939-10$1,139,807
9Visalian Friends Of The Fox Theatre, Friends Of The Fox Theatre308 W Main St, Visalia, CA 93291-6243CA1997-05$1,037,129
10Washington Trust For Historic Preservation1204 Minor Ave, Seattle, WA 98101-2825WA1977-05$663,910
11National Society Colonial Dames Xvii Century5126 Boone Links Lane, Columbus, GA 31909GA1963-03$584,792
12Ward Melville Heritage Organization LtdPO BOX 572, Stony Brook, NY 11790-0572NY1998-09$565,144
13Woodlands Trust For Historic Preservation4000 Woodland Ave, Philadelphia, PA 19104-4560PA1998-10$500,144
14Virginia Civil War Trails Inc401 N 3rd St, Richmond, VA 23219-1705VA2000-05$483,807
15Liberty Restoration Inc1203 Commercial St, Astoria, OR 97103-4004OR1998-08$373,036
16Friends Of Historic Champoeg8239 Champoeg Rd Ne, St Paul, OR 97137-9709OR1982-02$315,385
17National Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar15209 Se Tibbetts Street, Portland, OR 97236-2355OR1949-07$284,775
18Civic Auditorium Historic Preservation Committee323 E 4th St, The Dalles, OR 97058-2207OR1996-06$118,299
19Friends Of@two Bridges1363 Court St Ne, Salem, OR 97301-4128OR2009-06$21,805
20Keepers Of Heceta Head LightstationPO BOX 447, Yachats, OR 97498-0447OR2009-02$2,317
Number of organizations performing similar types of work
Alaska3
Alabama6
Arkansas5
Arizona5
California30
Colorado6
Connecticut17
District of Columbia13
Delaware5
Florida11
Georgia14
Hawaii4
Iowa10
Idaho1
Illinois15
Indiana13
Kansas8
Kentucky11
Louisiana7
Massachusetts20
Maryland12
Maine11
Michigan9
Minnesota7
Missouri13
Mississippi7
Montana3
North Carolina14
North Dakota1
Nebraska2
New Hampshire4
New Jersey10
New Mexico2
New York53
Ohio24
Oklahoma5
Oregon10
Pennsylvania33
Rhode Island8
South Carolina7
South Dakota3
Tennessee9
Texas30
Utah3
Virginia26
Vermont7
Washington11
Wisconsin12
West Virginia8
Total548
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNational Society Of The Daughters Of The American Revolution, Midewing Prairie Chapter Dar # 5145-Il34638 S Chicago Rd, Wilmington, IL 60481IL1949-07$96,374,043
SubordinateNational Society Of The Daughters Of The American Revolution4654 Hickory Ridge Rd, Jackson, MS 39211MS1969-06$335,462
SubordinateNational Society Of The Daughters Of The American Revolution, Southampton Colony DarC/O B Brayson 50 Parsnip Pond Rd, Lake Grove, NY 11755NY1949-07$52,321
SubordinateNational Society Of The Daughters Of The American Revolution, General Levi Casey Dar8551 S Mediterranean Cir, Dallas, TX 75238-4821TX1949-07$820,684
SubordinateNational Society Of The Daughters Of The American Revolution, California State Society Dar201 W Bennett Ave, Glendora, CA 91741-2535CA1958-04$476,775
SubordinateNational Society Of Daughters Of American Revolution, Virginia Daughters Of The American235 N Randolph Rd, Fredericksbrg, VA 22405-2927VA1949-07$444,844
SubordinateNational Society Of The Daughters Of The American Revolution37 Forsyth Landing Court, Forsyth, GA 31029-2916GA1949-07$398,826
SubordinateNational Society Of The Daughters Of The American Revolution, Ephraim Andrews Chapter605 W Hackberry St, Fredericksburg, TX 78624TX1969-06$382,517
SubordinateNational Society Of The Daughters Of The American Revolution245 Wildwood Dr Lot 8, St Augustine, FL 32086-5455FL1949-07$361,879
SubordinateNational Society Of The Daughters Of The American Revolution, Illinois State Organization Dar1623 Sawyer Ave, Glen Ellyn, IL 60137-4942IL1938-04$345,050
SubordinateNational Society Of The Daughters Of The American Revolution, Schoharie Chapter Nsdar268 Main Street, Schoharie, NY 12157NY1969-07$308,353
SubordinateNational Society Of The Daughters Of The American Revolution, Oregon Trail Chapter Nsdar15209 Se Tibbetts Street, Portland, OR 97236-2355OR1949-07$284,775
SubordinateNational Society Of The Daughters Of The American Revolution, Harshaw Chapel Fund444 Sierra Springs Drive, Murphy, NC 28906NC1958-05$282,020
SubordinateNational Society Of The Daughters Of The American Revolution, Ohio Society DarKathleen G Dixon 1236 St Rt 507, West Liberty, OH 43357OH1969-06$269,205
SubordinateNational Society Of The Daughters Of The American Revolution, Missouri State Society Dar453 Melanie Meadows Ln, Ballwin, MO 63021-6337MO1969-06$266,950
SubordinateNational Society Of The Daughters Of The American Revolution, New York State Organization Dar41 Sweet Brier Dr, Ballston Lake, NY 12019-1411NY1969-06$258,855
SubordinateNational Society Of The Daughters Of The American Revolution, Manchester Chapter 3 124 Tn Dar1001 Rye Street, Manchester, TN 37355TN1963-02$242,880
SubordinateNational Society Of The Daughters Of The American Revolution, Connecticut State Society Dar28 Taft Ln, Enfield, CT 06082-5222CT1949-07$241,753
SubordinateNational Society Of The Daughters Of The American Revolution, Lucy Wolcott Barnum DarPO BOX 887, Adrian, MI 49221-0887MI1949-07$222,140
SubordinateNational Society Of The Daughters Of The American Revolution, Conococheague Chapter Dar826 The Terrace, Hagerstown, MD 21742MD1944-04$219,033
Number of affiliated organizations
Alaska6
Alabama73
Arkansas48
Arizona41
California123
Colorado45
Connecticut50
District of Columbia51
Delaware8
Florida108
Georgia117
Hawaii4
Iowa50
Idaho11
Illinois118
Indiana70
Kansas67
Kentucky88
Louisiana51
Massachusetts45
Maryland48
Maine29
Michigan55
Minnesota28
Missouri106
Mississippi78
Montana15
North Carolina112
North Dakota5
Nebraska30
New Hampshire19
New Jersey51
New Mexico21
Nevada17
New York131
Ohio112
Oklahoma49
Oregon38
Pennsylvania102
Rhode Island10
South Carolina72
South Dakota12
Tennessee108
Texas207
Utah10
Virginia144
Vermont20
Washington41
Wisconsin41
West Virginia42
Wyoming12
International13
Total2,952

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