2025-10-30T10:25:34-07:00 2023-06-30 825425527 Umpqua Valley Financial LLC 171 NE Exchange Ave Roseburg OR 97470 990 2022-07-01 936001599 LEAGUE OF OREGON CITIES LEAG 5035886550 PO BOX 928 SALEM OR 97308 Patricia M Mulvihill Executive Director 2025-10-30 true true Ashraf Lakhani Farishta P03175299 5416778100 2022 2025-03-06 01:10:19Z PO BOX 928 SALEM OR 97308 4836187 false X N/A X 1925 OR TO BE THE EFFECTIVE AND COLLECTIVE VOICE OF OREGON'S CITIES AND THEIR AUTHORITATIVE AND BEST SOURCE OF INFORMATION AND TRAINING 15 15 20 0 3379156 3511553 710617 1240872 28114 97288 -683 -13526 4117204 4836187 0 0 3169700 2976686 0 0 1059271 1529613 4228971 4506299 -111767 329888 7706003 7675626 5753615 5393350 1952388 2282276 TO BE THE EFFECTIVE AND COLLECTIVE VOICE OF OREGON'S CITIES AND THEIR AUTHORITATIVE AND BEST SOURCE OF INFORMATION AND TRAINING false false 667172 599471 CONFERENCE AND WORKSHOP 568690 2921100 MEMBER SERVICES 1235862 false false false false false false false false false true false false true true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 0 0 false 20 false false false false false false false false false X 15 15 false false false false true true false true true false false true true false true true true true true false LEAGUE OF OREGON CITIES 5035886550 PO BOX 928 SALEM OR 97308 PATRICIA MULVIHILL Executive Dir. 40.00 0.00 X 218738 0 0 JAYME PIERCE 40.00 0.00 186838 0 0 JAMES MCCAULEY 40.00 0.00 165123 0 0 KEVIN R TOON 40.00 0.00 145062 0 0 LISA TREVINO 40.00 0.00 137685 0 0 SCOTT WINKELS 40.00 0.00 137001 0 0 KEITH MAYS Director 0.50 0.00 X X 0 0 0 TANEEA BROWNING President 0.50 0.00 X X 0 0 0 STEVE CALLAWAY Vice President 0.50 0.00 X X 0 0 0 BYRON SMITH Director 0.50 0.00 X X 0 0 0 BEACH PACE Director 0.50 0.00 X 0 0 0 CARMEN RUBIO Director 0.50 0.00 X 0 0 0 KEVIN STINE Director 0.50 0.00 X 0 0 0 JOHN WALSH Director 0.50 0.00 X 0 0 0 DR DAVE DROTZMANN Treasurer 0.50 0.00 X X 0 0 0 ROBERT COWIE Director 0.50 0.00 X 0 0 0 JESSICA ENGELKE Director 0.50 0.00 X 0 0 0 CATHERINE BISCOE Director 0.50 0.00 X 0 0 0 ARLENE BURNS Director 0.50 0.00 X 0 0 0 DEAN SAWYER Director 0.50 0.00 X 0 0 0 990447 6 false true true 0 2199322 969211 343020 3511553 CONFERENCE & WORKSHOP 541900 560951 560951 MEMBERSHIP FEES 541900 289701 289701 OTHER SERVICES 541610 390220 390220 1240872 97288 97288 0 0 2265 2265 2265 2265 0 0 0 0 LOSS ON INVESTMENT 900099 -24749 -24749 MISCELLANEOUS 900099 8958 8958 -15791 4836187 1225081 99553 0 0 0 0 919354 252141 667213 0 1241571 340501 901070 324031 88866 235165 343538 94215 249323 148192 40642 107550 0 0 39222 10757 28465 0 0 0 0 17085 4686 12399 69528 19068 50460 72174 19794 52380 0 177401 48652 128749 38359 10520 27839 0 354344 97179 257165 0 0 26428 7248 19180 14564 3994 10570 PROFESSIONAL SERVICES 561205 153910 407295 UNIFORM CITATIONS 88256 24204 64052 MEMBERSHIP AND DUES 70267 19271 50996 ALL OTHER EXPENSES 780 214 566 0 4506299 1235862 3270437 0 100723 54310 4060637 4371997 0 141493 71230 0 0 0 0 0 432508 299644 152502 132864 0 0 0 0 3250648 3045225 7706003 7675626 362145 367322 26077 5365393 5026028 5753615 5393350 X 1799886 2149412 152502 132864 1952388 2282276 7706003 7675626 329888 X false true X true false 56023 56023 27053 27053 349432 272591 76841 132864 DEFERRED OUTFLOW OF RESOURCES 2025169 INVESTMENT IN JOINT VENTURE 978666 OTHER POST EMPLOYMENT BENEFIT ASSET 41390 3045225 COMPENSATED ABSENCES 165339 DEFERRED INFLOW OF RESOURCES 1641138 NET OTHER POST EMPLOYMENT LIABILITY 70219 NET PENSION LIABILITY 3149332 5026028 4836187 4836187 4836187 4506299 4506299 4506299 X X X X false false false false false false false false false JAMES MCCAULEY 165123 165123 JAYME PIERCE 186838 186838 KEVIN R TOON 145062 145062 LISA TREVINO 137685 137685 PATRICIA MULVIHILL Executive Dir. 218738 218738 SCOTT WINKELS 137001 137001 Form 990, Part VI, Section A, Line 6 MEMBER CITIES ARE REQUIRED TO SIGN AN INTERGOVERNMENTAL AGREEMENT TO BECOME MEMBERS. Form 990, Part VI, Section B, Line 11b CERTAIN MEMBERS OF THE GOVERNING BOARD AND THE ACCOUNTANT REVIEW THE INFORMATIONAL FORM 990 FOR ACCURACY AND COMPLETENESS BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Section B, Line 12c GENERAL COUNSEL REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY IDENTIFYING POTENTIAL ACTIONS THAT COULD RESASONABLY RESULT IN A CONFLICT OF INTEREST AND ADVISING BOARD MEMBERS OF HOW TO PROCEED. Form 990, Part VI, Section B, Line 15b ALL COMPENSATION LEVELS FOR EACH EMPLOYED POSITION WERE REVIEWED BY AN OUTSIDE CONSULTING FIRM CALLED HR ANSWERS. THE COMPENSATION LEVELS WERE REVIEWED FOR INTERNAL EQUITY TO COMPLY WITH OREGON'S PAY EQUITY LAW AND MARKET COMPARABILITY TO ENSURE SALARIES ARE COMPETITIVE FOR THE PRESENT MARKET Form 990, Part VI, Section C, Line 19 LEAGUE OF OREGON CITIES WILL PROVIDE COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC FOR A REASONABLE COPYING FEE IF A REQUEST IS MADE BY WRITING TO THE FINANCE OFFICER AT THE LEAGUE OF OREGON CITIES, PO BOX 928, SALEM, OR 97308. VARIOUS CITY GOVERNMENTS IN OREGON OR 501(C)(25)(C)(III) N/A false LEAGUE OF OREGON CITIES FOUNDATION CHARITABLE GIVING EMPLOYEE EDUCATION OR 501(C)(3) N/A false ASSOCIATED OREGON COUNTIES PARTNER IN JOINT VENTURE OR 501(C)(25)(C)(III) N/A false OREGON SCHOOL BOARDS ASSOCIATION PARTNER IN JOINT VENTURE OR 501(C)(25)(C)(III) N/A false LOCAL GOVERNEMTN PERSONNEL INSTITUE JOINLY GOVERN WITH AOC OR 501(C)(25)(C)(III) N/A false LOC EMPLOYEE BENEFIT SERVICES TRUST RECIEVE AND TRANSMIT INSURANCE PREMIUM OR 501(C)(25)(C)(III) N/A false CITY COUNTY INSURANCE TRUST PROPERTY AND CAUSALTY INSURANCES OR 501(C)(25)(C)(III) N/A false false false false false false false false false false false false true false false false false true false false CITY COUNTY INSURANCE TRUST l 1207457 MARKET VALUE CITY COUNTY INSURANCE TRUST q 14564 COST