Civic Intelligence

White Pine Programs

990 • Fiscal year 2014 • EIN 02-0514793

Jan 01, 2014 to Dec 31, 2014 • Filed on May 06, 2015

330 Mountain RoadCape Neddick, ME 03902

(207) 361-1911

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

26th percentile

-7.6%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$42,258

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

34th percentile

-5.7%

Faster asset growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$163,753

Down $9,939 (-5.7%) from 2013

Net Assets

Down

$157,567

Down $10,905 (-6.5%) from 2013

Liabilities

Up

$6,186

Up $966 (+19%) from 2013

Revenue

Up

$321,710

Up $36,508 (+13%) from 2013

Expenses

Up

$346,243

Up $45,896 (+15%) from 2013

Net Income

Down

-$24,533

Down $9,388 (-62%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $107,644Liabilities 2011: $3,710Net Assets 2011: $103,9342011Assets 2012: $165,174Liabilities 2012: $4,878Net Assets 2012: $160,2962012Assets 2013: $173,692Liabilities 2013: $5,220Net Assets 2013: $168,4722013Assets 2014: $163,753Liabilities 2014: $6,186Net Assets 2014: $157,5672014Assets 2015: $164,900Liabilities 2015: $8,889Net Assets 2015: $156,0112015Assets 2016: $194,848Liabilities 2016: $12,747Net Assets 2016: $182,1012016Assets 2017: $230,637Liabilities 2017: $2,548Net Assets 2017: $228,0892017Assets 2018: $243,061Liabilities 2018: $90,822Net Assets 2018: $152,2392018Assets 2019: $206,996Liabilities 2019: $79,885Net Assets 2019: $127,1112019Assets 2020: $364,307Liabilities 2020: $297,317Net Assets 2020: $66,9902020Assets 2021: $799,878Liabilities 2021: $339,102Net Assets 2021: $460,7762021Assets 2022: $747,996Liabilities 2022: $309,387Net Assets 2022: $438,6092022Assets 2023: $757,778Liabilities 2023: $344,067Net Assets 2023: $413,7112023Assets 2024: $651,121Liabilities 2024: $204,418Net Assets 2024: $446,7032024

Highlighted filing

2014

Assets$163,753
Liabilities$6,186
Net Assets$157,567

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $248,591Expenses 2011: $191,850Net Income 2011: $56,7412011Revenue 2012: $275,523Expenses 2012: $232,908Net Income 2012: $42,6152012Revenue 2013: $285,202Expenses 2013: $300,347Net Income 2013: -$15,1452013Revenue 2014: $321,710Expenses 2014: $346,243Net Income 2014: -$24,5332014Revenue 2015: $407,457Expenses 2015: $418,542Net Income 2015: -$11,0852015Revenue 2016: $473,446Expenses 2016: $466,423Net Income 2016: $7,0232016Revenue 2017: $570,603Expenses 2017: $562,869Net Income 2017: $7,7342017Revenue 2018: $317,530Expenses 2018: $402,320Net Income 2018: -$84,7902018Revenue 2019: $614,164Expenses 2019: $639,292Net Income 2019: -$25,1282019Revenue 2020: $449,206Expenses 2020: $518,012Net Income 2020: -$68,8062020Revenue 2021: $1,068,727Expenses 2021: $712,515Net Income 2021: $356,2122021Revenue 2022: $797,282Expenses 2022: $800,235Net Income 2022: -$2,9532022Revenue 2023: $677,526Expenses 2023: $702,284Net Income 2023: -$24,7582023Revenue 2024: $681,974Expenses 2024: $646,912Net Income 2024: $35,0622024

Highlighted filing

2014

Revenue$321,710
Expenses$346,243
Net Income-$24,533
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 6, 2015
Return Version
2014v5.0
Gross Receipts
$328,137
Mission and Program Overview

Mission

Provide nature-based educational programs for both youths and adults. Provide adult workshops, wilderness expeditions long term mentoring.

To provide nature-based educational programs for both youths and adults. Provide adult workshops, wilderness expeditions long term mentoring.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$42,536$31,267▼ $11,269
Land, Buildings, and Equipment, Net$1,452$840▼ $612
Cash and Non-Interest-Bearing Accounts$360$700▲ $340
Total Assets$173,692$163,753▼ $9,939
Other Assets Total$129,344$130,946▲ $1,602
Liabilities
Accounts Payable and Accrued Expenses$4,274$5,282▲ $1,008
Other Liabilities$946$904▼ $42
Total Liabilities$5,220$6,186▲ $966
Net Assets / Fund Balance
Temporarily Rstr Net Assets$129,344$130,946▲ $1,602
Unrestricted Net Assets$39,128$26,621▼ $12,507
Total Net Assets Fund Balance$168,472$157,567▼ $10,905
Total Liabilities and Net Assets / Fund Balance$173,692$163,753▼ $9,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$840$6,030$6,870
Other Assets Org$130,946--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$130,946---$130,946
2013$129,344---$129,344
2012$82,505$33,212--$115,717
2011$82,505---$82,505
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel GardoquiExecutive DirectorFT$42,258$42,258
Daniel HanscheProgram DirectorFT$35,945$35,945
Caren VigneaultOffice ManagerPT$30,752$30,752

Board Members and Trustees

NameTitle
Dave CohenPresident
Randy GaetanoVice President
Cindy HenryOfficer
Jennings BoleyOfficer
Robert EckertOfficer
Claudia StephensSecretary
Elizabeth BardwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,682
Program Service Revenue
$256,266
Investment Income
$1,085
Other Revenue
$-323
All Other Contributions
$64,682
Change in Net Assets
$-24,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$237,906
Other Expenses$99,927
Grants and Similar Amounts Paid$8,410
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,996--$108,967
Current Officers, Directors, Trustees, and Key Employees$27,239$81,716-$108,955
Fees for Services Other$23,761--$23,761
Payroll Taxes$12,510$7,474-$19,984
Insurance$16,463--$16,463
Occupancy$11,300$4,000-$15,300
Office Expenses$7,889$3,957-$11,846
Other Expenses$8,772$1,839-$8,772
Travel$8,621--$8,621
Grants to Domestic Individuals$8,410--$8,410
All Other Expenses$754--$754
Depreciation Depletion-$612-$612
Fees for Services Accounting-$556-$556
Advertising$196--$196
Total Functional Expenses$246,118$100,154$0$346,243
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$720
Credit Cards$184
Accured Sales Tax-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A B, Line 11A, 12B, 19

All members are provided copies of the form 990 prior to filing for review. Disclosures are required by directors, officers and key employees

Form 990, Part VI, Section B, Line 12C

Disclosures are required by directors, officers and key employees

Form 990, Part VI, Section B, Line 15A, 15B

National averages are used to determine salaries of directors and key employees

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
White Pine Programs
EIN
02-0514793
Phone
2073611911
Address
330 MOUNTAIN ROAD, CAPE NEDDICK, ME 03902

Signing Officer

Name
Daniel Gardoqui
Title
Executive Director
Signed
2015-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Gardoqui
Formed
2004
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
33

Preparer

Firm
William A Friberg CPA
Address
11 Sanborn Lane, Eliot, ME 03903
Preparer
William Friberg
Phone
2074519197
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Adjustment to reflect fmv

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt083992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt029724
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01028
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0224
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01064
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0256266
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0998344
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0-323
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0196
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0-438
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0-230
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0-4502
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0129344
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt082505
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCURED SALES TAX
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOOL RECORDS AND TUITION RECEIPTS AND TRANSCRIPTS
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS ARE PROVIDED COPIES OF THE FORM 990 PRIOR TO FILING FOR REVIEW. DISCLOSURES ARE REQUIRED BY DIRECTORS, OFFICERS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCLOSURES ARE REQUIRED BY DIRECTORS, OFFICERS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NATIONAL AVERAGES ARE USED TO DETERMINE SALARIES OF DIRECTORS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADJUSTMENT TO REFLECT FMV
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A B, Line 11a, 12b, 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a, 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.65$0.20$0.45$0.68$0.65$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.34$0.41$0.68$0.70$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.31$0.44$0.80$0.80$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.34$0.46$1.07$0.71$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.30$0.07$0.45$0.52$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.08$0.13$0.61$0.64$0.03
2018Summary only. Only limited summary data is available for this year.$0.24$0.09$0.15$0.32$0.40$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.57$0.56$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.47$0.47$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.16$0.41$0.42$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.16$0.32$0.35$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.17$0.29$0.30$0.02
2012Summary only. Only limited summary data is available for this year.$0.17$0.00$0.16$0.28$0.23$0.04
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.10$0.25$0.19$0.06