Civic Intelligence

Center for Ecological Living and Learning

990 • Fiscal year 2020 • EIN 03-0401313

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization Profilewww.cellonline.org
60 Blueberry Hill RoadHope, ME 04847

(207) 230-4025

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

87th percentile

0.75x

Higher debt load relative to revenue than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

1st percentile

-54069%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$76,890

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 31256.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

6th percentile

-21%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$502,415

Down $132,919 (-21%) from 2019

Net Assets

Down

$502,231

Down $133,009 (-21%) from 2019

Liabilities

Up

$184

Up $90 (+96%) from 2019

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin1st percentile

Revenue

Down

$246

Down $315,719 (-100%) from 2019

Expenses

Down

$133,255

Down $304,860 (-70%) from 2019

Net Income

Down

-$133,009

Down $10,859 (-8.9%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$1.0M$500K$0Assets 2011: $175,584Liabilities 2011: $0Net Assets 2011: $175,5842011Assets 2012: $374,811Liabilities 2012: $1,372Net Assets 2012: $373,4392012Assets 2013: $478,788Liabilities 2013: $80,119Net Assets 2013: $398,6692013Assets 2014: $544,978Liabilities 2014: $77,838Net Assets 2014: $467,1402014Assets 2015: $533,678Liabilities 2015: $7,026Net Assets 2015: $526,6522015Assets 2016: $648,694Liabilities 2016: $96,510Net Assets 2016: $552,1842016Assets 2017: $798,754Liabilities 2017: $121,115Net Assets 2017: $677,6392017Assets 2018: $835,004Liabilities 2018: $77,614Net Assets 2018: $757,3902018Assets 2019: $635,334Liabilities 2019: $94Net Assets 2019: $635,2402019Assets 2020: $502,415Liabilities 2020: $184Net Assets 2020: $502,2312020Assets 2021: $415,839Liabilities 2021: $1,582Net Assets 2021: $414,2572021Assets 2022: $356,970Liabilities 2022: $1,329Net Assets 2022: $355,6412022Assets 2023: $353,519Liabilities 2023: $149Net Assets 2023: $353,3702023Assets 2024: $239,022Liabilities 2024: $7,629Net Assets 2024: $231,3932024

Highlighted filing

2020

Assets$502,415
Liabilities$184
Net Assets$502,231
Open 2020 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.0M$500K$0-$500KExpenses 2011: $501,4092011Expenses 2012: $593,9612012Revenue 2013: $595,793Expenses 2013: $572,458Net Income 2013: $23,3352013Revenue 2014: $568,260Expenses 2014: $498,953Net Income 2014: $69,3072014Revenue 2015: $760,790Expenses 2015: $698,600Net Income 2015: $62,1902015Revenue 2016: $500,972Expenses 2016: $457,628Net Income 2016: $43,3442016Revenue 2017: $764,391Expenses 2017: $623,807Net Income 2017: $140,5842017Revenue 2018: $601,391Expenses 2018: $511,641Net Income 2018: $89,7502018Revenue 2019: $315,965Expenses 2019: $438,115Net Income 2019: -$122,1502019Revenue 2020: $246Expenses 2020: $133,255Net Income 2020: -$133,0092020Revenue 2021: $12,326Expenses 2021: $100,300Net Income 2021: -$87,9742021Revenue 2022: $24,204Expenses 2022: $82,820Net Income 2022: -$58,6162022Revenue 2023: $63,320Expenses 2023: $152,196Net Income 2023: -$88,8762023Revenue 2024: $69,268Expenses 2024: $191,245Net Income 2024: -$121,9772024

Highlighted filing

2020

Revenue$246
Expenses$133,255
Net Income-$133,009
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$246
Mission and Program Overview

Mission

The center for ecological living and learning's (cell) mission is to offer high quality sustainablility educational programs for our future leaders (i.e. College students) and to empower students with the knowledge, skills, and dispositions to take a leadership role in promoting sustainable practices in their own lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$404,106$404,106→ $0
Land, Buildings, and Equipment, Net$75,165$68,896▼ $6,269
Cash and Non-Interest-Bearing Accounts$156,063$29,413▼ $126,650
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$635,334$502,415▼ $132,919
Other Assets Total-$0-
Liabilities
Other Liabilities$94$184▲ $90
Total Liabilities$94$184▲ $90
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$632,633$499,624▼ $133,009
Net Assets With Donor Restrictions$2,607$2,607→ $0
Total Net Assets Fund Balance$635,240$502,231▼ $133,009
Total Liabilities and Net Assets / Fund Balance$635,334$502,415▼ $132,919

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$68,896$35,951$104,847
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David OakesPresidentFT$76,890$76,890
Susan OakesTreasurer / VPFT$5,580$5,580

Board Members and Trustees

NameTitle
Steve LammChairman
Mason OverstreetDirector
Robert PfiefferDirector
Susan Allen-gilDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$237
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$237
Change in Net Assets
$-133,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$104,407
Other Expenses$28,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$82,470-$82,470
Other Employee Benefits-$10,996-$10,996
Depreciation Depletion$6,501$989-$7,490
Payroll Taxes-$7,296-$7,296
Occupancy-$4,800-$4,800
Fees for Services Accounting-$3,662-$3,662
Information Technology-$3,278-$3,278
Other Salaries and Wages-$3,250-$3,250
All Other Expenses$279$985-$1,264
Other Expenses$713$2,313-$713
Pension Plan Contributions-$395-$395
Travel$222--$222
Insurance$83--$83
Advertising-$56-$56
Office Expenses-$35-$35
Total Functional Expenses$10,041$123,214$0$133,255
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$100
Retirement Payable$84
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 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“David and susan oakes are married and co-directors of the organization.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The form 990 and 990-t are reviewed by officers and members of board of directors prior to filing of tax returns.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The conflict of interest policy is reviewed annually and approved by the board of directors. As of this tax return filing, there are no known conflicts of interest on the part of the board or its employees.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The organization conducted a salary analysis of comparable job positions and wages which was presented and approved by the board of directors.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Cell conducted a salary and wage analysis of comparable management positions which was presented and approved by the board of directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All of the organization's governing documents, conflict of interest policies, and financial statements are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Center For Ecological Living & Learning
EIN
03-0401313
Phone
2072304025
Address
60 Blueberry Hill Road, Hope, ME 04847

Signing Officer

Name
Susan Oakes
Title
Treasurer / VP
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Oakes
Formed
2002
Legal Domicile
Me
Voting Board Members
6
Independent Board Members
4
Employees
4

Preparer

Firm
Camden Tax & Financial
Address
PO Box 1083, Camden, ME 04843
Preparer
Martin E Lloyd EA
Phone
2072369687
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID AND SUSAN OAKES ARE MARRIED AND CO-DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND 990-T ARE REVIEWED BY OFFICERS AND MEMBERS OF BOARD OF DIRECTORS PRIOR TO FILING OF TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS. AS OF THIS TAX RETURN FILING, THERE ARE NO KNOWN CONFLICTS OF INTEREST ON THE PART OF THE BOARD OR ITS EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CONDUCTED A SALARY ANALYSIS OF COMPARABLE JOB POSITIONS AND WAGES WHICH WAS PRESENTED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CELL CONDUCTED A SALARY AND WAGE ANALYSIS OF COMPARABLE MANAGEMENT POSITIONS WHICH WAS PRESENTED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$502,415
Liabilities
$184
Net assets
$502,231
Revenue
$246
Expenses
$133,255
Net income
-$133,009
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.08$2.31$0.69$1.91$1.22
2023Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.53$0.63$1.52$0.89
2022Detailed filing. Detailed filing data is available for this year.$3.57$0.01$3.56$0.24$0.83$0.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.02$4.14$0.12$1.00$0.88
2020Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$0.00$1.33$1.33
2019Detailed filing. Detailed filing data is available for this year.$6.35$0.00$6.35$3.16$4.38$1.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.35$0.78$7.57$6.01$5.12$0.90
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.99$1.21$6.78$7.64$6.24$1.41
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$0.97$5.52$5.01$4.58$0.43
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$0.07$5.27$7.61$6.99$0.62
2014Detailed filing. Detailed filing data is available for this year.$5.45$0.78$4.67$5.68$4.99$0.69
2013Detailed filing. Detailed filing data is available for this year.$4.79$0.80$3.99$5.96$5.72$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.01$3.73$5.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.00$1.76$5.01