Comparison of School-Based Foundations: Affiliated & Independent

 

Affiliated school foundations (operating under The Fund for PPS tax ID number) and independent school foundations (separate nonprofit entities with unique tax ID numbers) are parent-led organizations that raise money that may be used for staff positions (FTE) at Portland Public Schools.

Affiliated & Independent Foundations - What's the Same?
PPS Parent Fund Both Affiliated & Independent Foundations contribute to the PPS Parent Fund (33% after the first $10,000 raised).

Staffing Decisions		 Staffing decisions are made by the School Administrator. Since 2022-23, School Administrators have been
responsible for ensuring that their school-based foundation funds are paying for the actual position that is being
added to their staffing plan.

Flow of Funds
 All parent fundraising dollars used for staffing are routed through The Fund for PPS. LSFs donate 33% of funds
raised, after the first $10,000, to the PPS Parent Fund. The Fund for PPS then awards Parent Fund grants to schools
based on a demographic formula. LSF dollars that pay for staff are transferred to the PPS Finance department.

LSF Fundraised Dollars
(donations) by School		 Local School Foundation financial information by school is available below:
Click here for 2019-20, 2020-12, 2021-22, & 2022-23 fiscal year data.
The information on amounts raised by Local School Foundations from 2009 - 2019 has been shared
with The Fund for PPS by All Hands Raised and can be found by clicking here.
Affiliated & Independent Foundations - What's Different?
Affiliated Foundations Independent Foundations
Operate under the 501(c)(3) of The Fund for PPS Operate under their own 501(c)(3)
22 Active Affiliated Foundations (2023-2024)
+ Any PPS School is allowed to operate a foundation. 		8 Independent Foundations (2023-2024)
The Fund for PPS deducts the amount owed to the PPS Parent Fund
on a monthly basis. At the end of the school year, The Fund for PPS
transfers the amounts raised by the Affiliated Foundations to PPS
to be expended for the following school year.		 Independent Foundations contribute to staffing by making a
lump sum donation to The Fund for PPS by June 30th to be used
the following school year. They pay a one-third contribution to the
PPS Parent Fund (after the first $10,000) on that amount.
The Fund for PPS is the fiscal agent for all Affiliated Local School
Foundations, which means all of their donations are processed
through The Fund's bank account.		 Independent Local School Foundations are separate 501(c)(3)
organizations, and the only donations that The Fund for PPS
processes and reports on their behalf are the donations targeted
to support staffing (FTE) and the PPS Parent Fund amount which
is deducted from their total. Therefore, The Fund does not track or
report the total annual fundraising of Independent School Foundation,
but that information is available for all nonprofit organizations by
reviewing their IRS Form 990.