Civic Intelligence

Hoffman Center

990 • Fiscal year 2015 • EIN 20-1691293

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

PO Box 678Manzanita, OR 97130

(503) 368-3846

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.23x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

94th percentile

2.48x

Higher debt load relative to revenue than 94% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

85th percentile

30%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

39th percentile

-1.7%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$945,616

Down $16,117 (-1.7%) from 2014

Net Assets

Down

$724,654

Down $1,900 (-0.3%) from 2014

Liabilities

Down

$220,962

Down $14,217 (-6.0%) from 2014

Revenue

Down

$89,257

Down $21,678 (-20%) from 2014

Expenses

Up

$62,548

Up $9,413 (+18%) from 2014

Net Income

Down

$26,709

Down $31,091 (-54%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $964,088Liabilities 2010: $284,255Net Assets 2010: $679,8332010Assets 2011: $926,620Liabilities 2011: $273,009Net Assets 2011: $653,6112011Assets 2012: $933,658Liabilities 2012: $261,183Net Assets 2012: $672,4752012Assets 2013: $917,324Liabilities 2013: $248,570Net Assets 2013: $668,7542013Assets 2014: $961,733Liabilities 2014: $235,179Net Assets 2014: $726,5542014Assets 2015: $945,616Liabilities 2015: $220,962Net Assets 2015: $724,6542015Assets 2016: $960,547Liabilities 2016: $205,868Net Assets 2016: $754,6792016Assets 2017: $965,562Liabilities 2017: $181,422Net Assets 2017: $784,1402017Assets 2018: $1,021,454Liabilities 2018: $164,691Net Assets 2018: $856,7632018Assets 2019: $1,102,526Liabilities 2019: $147,666Net Assets 2019: $954,8602019Assets 2020: $1,259,961Liabilities 2020: $131,780Net Assets 2020: $1,128,1812020Assets 2021: $1,264,094Liabilities 2021: $112,006Net Assets 2021: $1,152,0882021Assets 2022: $1,261,634Liabilities 2022: $3,379Net Assets 2022: $1,258,2552022Assets 2023: $1,342,784Liabilities 2023: $491Net Assets 2023: $1,342,2932023Assets 2024: $1,469,577Liabilities 2024: $32,224Net Assets 2024: $1,437,3532024

Highlighted filing

2015

Assets$945,616
Liabilities$220,962
Net Assets$724,654

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $50,9112010Expenses 2011: $81,3682011Expenses 2012: $60,3742012Revenue 2013: $52,140Expenses 2013: $55,861Net Income 2013: -$3,7212013Revenue 2014: $110,935Expenses 2014: $53,135Net Income 2014: $57,8002014Revenue 2015: $89,257Expenses 2015: $62,548Net Income 2015: $26,7092015Revenue 2016: $119,422Expenses 2016: $89,397Net Income 2016: $30,0252016Revenue 2017: $117,694Expenses 2017: $88,113Net Income 2017: $29,5812017Revenue 2018: $191,031Expenses 2018: $118,182Net Income 2018: $72,8492018Revenue 2019: $235,498Expenses 2019: $138,113Net Income 2019: $97,3852019Revenue 2020: $300,140Expenses 2020: $125,487Net Income 2020: $174,6532020Revenue 2021: $248,745Expenses 2021: $158,787Net Income 2021: $89,9582021Revenue 2022: $344,953Expenses 2022: $236,962Net Income 2022: $107,9912022Revenue 2023: $409,001Expenses 2023: $329,517Net Income 2023: $79,4842023Revenue 2024: $401,796Expenses 2024: $310,321Net Income 2024: $91,4752024

Highlighted filing

2015

Revenue$89,257
Expenses$62,548
Net Income$26,709
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$89,621
Mission and Program Overview

Mission

To provide a multi-use facility for the wide use and benefit of all members of our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$898,944$893,497▼ $5,447
Rtn Earn Endowment Incm Other Fnds$726,554$724,654▼ $1,900
Cash and Non-Interest-Bearing Accounts$16,872$33,816▲ $16,944
Savings and Temporary Cash Investments$9,236$9,516▲ $280
Investments in Publicly Traded Securities$8,072$8,787▲ $715
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$961,733$945,616▼ $16,117
Other Assets Total$28,609$0▼ $28,609
Liabilities
Mortgage Notes Payable Secured by Investment Property$235,179$220,962▼ $14,217
Total Liabilities$235,179$220,962▼ $14,217
Net Assets / Fund Balance
Total Net Assets Fund Balance$726,554$724,654▼ $1,900
Total Liabilities and Net Assets / Fund Balance$961,733$945,616▼ $16,117

Asset Categories

AssetBook ValueDepreciationBasis
Land$657,831-$657,831
Buildings$226,555$55,201$281,756
Other Land Buildings$4,306$8,189$12,495
Leasehold Improvements$4,757$3,805$8,562
Equipment$48$2,694$2,742
Compensation and Service Providers

Board Members and Trustees

NameTitle
David DillonPast President
Vera WildauerPresident
Madeline OlsonDirector
Susan St JohnDirector
Tela SkinnerDirector
Marcia SilverSecretary
Sharon BorgfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,458
Program Service Revenue
$27,153
Investment Income
$796
Other Revenue
$1,850
All Other Contributions
$58,988
Change in Net Assets
$26,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,548
Total Fundraising Expense$5,375
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$13,724-$13,724
Depreciation Depletion$7,770$1,105$484$9,359
Occupancy$2,062$6,291-$8,353
Fees for Services Management-$5,040-$5,040
All Other Expenses$11,635$-8,839$1,773$4,569
Fees for Services Accounting-$2,405-$2,405
Advertising-$946$1,217$2,163
Other Expenses$2,323$2,038-$2,038
Fees for Services Other--$1,901$1,901
Insurance-$1,106-$1,106
Office Expenses-$871-$871
Information Technology-$414-$414
Fees for Service Investment Mgmnt Fees-$52-$52
Total Functional Expenses$32,020$25,153$5,375$62,548
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-
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
No
Other officer compensation reviewed
No
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 8: Explanation of No Contemporaneously Documentation of Meetings

No committees have authorization to act on behalf of the governing board.

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

The President reviews the return before filing.

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

Whenever board discussions enter topics where a potential conflict could arise, the topic is brought up and any issues aired.

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

Documents are available on request to any board member, the Form 990 is posted on the organization's website.

Filing and Contact Details

Filer

Filer Name
Hoffman Center
EIN
20-1691293
Phone
5033683846
Address
PO BOX 678, MANZANITA, OR 97130

Signing Officer

Name
Vera Wildauer
Title
President
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
50

Preparer

Firm
Diane K Gibson CPA
Address
532 Laneda Ave PO Box 446, Manzanita, OR 97130
Preparer
Diane K Gibson CPA
Phone
5033686707
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4:

Other Changes In Net Assets Or Fund Balances - Other Decreases

possible building remodel which had been capitalized. = -$0

Other Changes In Net Assets Or Fund Balances - Other Decreases

Write off prior year expenditures for exploaratory costs of = -$28609

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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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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Arts Program
IRS990/ProgramServiceRevenueGrp/Desc1Ceramics program
IRS990/ProgramServiceRevenueGrp/Desc2Film series
IRS990/ProgramServiceRevenueGrp/Desc3Writers Series
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06239
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110831
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21834
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06239
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110831
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21834
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38249
IRS990/ProgSrvcAccomActy2Grp/Desc0The Writers Program continued its series of monthly events, featuring published authors, followed by "open Mic" opportunities for local writers to read from their own works.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09105
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt08249
IRS990/ProgSrvcAccomActy3Grp/Desc0The Arts Program offered a wide variety of classes and workshops for adults including painting, papermaking, encaustics and drawing. Visiting and community artists led the sessions. Additionally, we have hosted various cultural events and performances for the public.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06931
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt06239
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075122
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09060
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt053135
IRS990/PYOtherRevenueAmt09359
IRS990/PYProgramServiceRevenueAmt017394
IRS990/PYRevenuesLessExpensesAmt057800
IRS990/PYTotalExpensesAmt053135
IRS990/PYTotalRevenueAmt0110935
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt026709
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01850
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt010831
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0726554
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0724654
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09236
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt051688
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt052122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022982
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt029371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt030971
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0187134
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0797
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01003
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01572
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01291
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01178
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05841
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0107290
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75300
IRS990ScheduleA/PublicSupportPY170Pct00.78770
IRS990ScheduleA/PublicSupportTotal170Amt0145306
IRS990ScheduleA/SubstantialContributorsTotAmt041828
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt051688
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt052122
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022982
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029371
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt030971
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0187134
IRS990ScheduleA/TotalSupportAmt0192975
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0226555
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055201
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0281756
IRS990ScheduleD/EquipmentGrp/BookValueAmt048
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02694
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02742
IRS990ScheduleD/LandGrp/BookValueAmt0657831
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0657831
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04757
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03805
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08562
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04306
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08189
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012495
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0893497
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No committees have authorization to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The President reviews the return before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Whenever board discussions enter topics where a potential conflict could arise, the topic is brought up and any issues aired.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are available on request to any board member, the Form 990 is posted on the organization's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5possible building remodel which had been capitalized. = -$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Write off prior year expenditures for exploaratory costs of = -$28609
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0961733
IRS990/TotalAssetsEOYAmt0945616
IRS990/TotalAssetsGrp/BOYAmt0961733

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.03$1.44$0.40$0.31$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.41$0.33$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.34$0.24$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.11$1.15$0.25$0.16$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.26$0.13$1.13$0.30$0.13$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.15$0.95$0.24$0.14$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.16$0.86$0.19$0.12$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.18$0.78$0.12$0.09$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.21$0.75$0.12$0.09$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.22$0.72$0.09$0.06$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.24$0.73$0.11$0.05$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.25$0.67$0.05$0.06$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.26$0.67$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.27$0.65$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.28$0.68$0.05