Civic Intelligence

Environment Oregon Research and Policy Center Inc

990 • Fiscal year 2017 • EIN 20-8786532

Jul 01, 2016 to Jun 30, 2017 • Filed on May 03, 2017

1536 SE 11th Ave Suite BPortland, OR 97214

(503) 231-1986

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

80th percentile

$11,191

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

78th percentile

30%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

30%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$248,926

Up $57,987 (+30%) from 2016

Net Assets

Up

$241,810

Up $77,774 (+47%) from 2016

Liabilities

Down

$7,116

Down $19,787 (-74%) from 2016

Revenue

Up

$103,152

Up $23,579 (+30%) from 2016

Expenses

Down

$25,378

Down $59,081 (-70%) from 2016

Net Income

Up

$77,774

Up $82,660 (+1692%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $217,895Liabilities 2011: $30,472Net Assets 2011: $187,4232011Assets 2012: $214,688Liabilities 2012: $38,804Net Assets 2012: $175,8842012Assets 2013: $240,769Liabilities 2013: $84,950Net Assets 2013: $155,8192013Assets 2014: $252,660Liabilities 2014: $59,400Net Assets 2014: $193,2602014Assets 2015: $209,214Liabilities 2015: $40,292Net Assets 2015: $168,9222015Assets 2016: $190,939Liabilities 2016: $26,903Net Assets 2016: $164,0362016Assets 2017: $248,926Liabilities 2017: $7,116Net Assets 2017: $241,8102017Assets 2018: $263,146Liabilities 2018: $34,292Net Assets 2018: $228,8542018Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2017

Assets$248,926
Liabilities$7,116
Net Assets$241,810

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $50,209Expenses 2011: $83,361Net Income 2011: -$33,1522011Expenses 2012: $77,5182012Expenses 2013: $117,9332013Revenue 2014: $115,936Expenses 2014: $78,495Net Income 2014: $37,4412014Revenue 2015: $44,286Expenses 2015: $68,624Net Income 2015: -$24,3382015Revenue 2016: $79,573Expenses 2016: $84,459Net Income 2016: -$4,8862016Revenue 2017: $103,152Expenses 2017: $25,378Net Income 2017: $77,7742017Revenue 2018: $45,866Expenses 2018: $58,822Net Income 2018: -$12,9562018Revenue 2021: $77,841Expenses 2021: $32,117Net Income 2021: $45,7242021

Highlighted filing

2017

Revenue$103,152
Expenses$25,378
Net Income$77,774
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 3, 2017
Return Version
2016v3.1
Gross Receipts
$103,152
Mission and Program Overview

Mission

Environment oregon research and policy center is dedicated to protecting our air, water, and open spaces. We investigate problems, craft solutions, educate the public and decision-makers, and help the public make their voices heard in local, state, and national debates over the quality of our environment and our lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$183,354$226,150▲ $42,796
Accounts Receivable$7,585$12,776▲ $5,191
Pledges and Grants Receivable-$10,000-
Total Assets$190,939$248,926▲ $57,987
Liabilities
Accounts Payable and Accrued Expenses$24,799$7,116▼ $17,683
Other Liabilities$2,104--
Total Liabilities$26,903$7,116▼ $19,787
Net Assets / Fund Balance
Unrestricted Net Assets$164,036$231,810▲ $67,774
Temporarily Rstr Net Assets-$10,000-
Total Net Assets Fund Balance$164,036$241,810▲ $77,774
Total Liabilities and Net Assets / Fund Balance$190,939$248,926▲ $57,987
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erika SeguinState DirectPT$9,768$1,423$11,191
Charlie FisherState DirectPT$7,732-$7,732
Alyssa RomaneAdministratoPT$3,402$622$4,024

Board Members and Trustees

NameTitle
Merriah FairchildPresident
Bob JenksSecretary
Tara Celeste Meiffren-swangoState Direct
Dan JacobsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,670
Program Service Revenue
$10,000
Investment Income
$482
Other Revenue
$0
All Other Contributions
$92,670
Change in Net Assets
$77,774

Audited Revenue Reconciliation

Revenue per Audited Statements
$103,152
Total Revenue per Audited Statements
$103,152
Total Revenue per Form 990
$103,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,067
Salaries, Compensation, and Employee Benefits$11,311
Total Fundraising Expense$1,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$5,240$853$536$6,629
Fees for Services Accounting-$4,909-$4,909
Fees for Services Other$996$2,988$535$4,519
Other Salaries and Wages$2,959$482$303$3,744
Travel$507$82$52$641
Payroll Taxes$489$80$50$619
Conferences and Meetings$519--$519
Occupancy$291$47$30$368
Other Employee Benefits$252$41$26$319
Insurance-$272-$272
Office Expenses$139$23$14$176
Other Expenses$-12$110$-2$-14
Total Functional Expenses$13,947$9,887$1,544$25,378

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,378
Total Expenses per Audited Statements$25,378
Total Expenses per Form 990$25,378
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The draft 990 is sent to all board members prior to the return being finalized for their comments. Management performs a detailed review.

Form 990, Page 6, Part VI, Line 12C

To monitor and enforce compliance with the conflict of interest policy, the organization requires all officers, directors and individuals with substantial influence over the organization to complete an annual statement disclosing to the board any business, contractual or financial relationships the person has with other corporations. In addition, said persons have an ongoing obligation to disclose to the board any financial interest, direct or indirect, that the person would gain from any particular transaction, contract, or policy under consideration by the organization. The board must assess potential conflicts on a case-by-case basis, conflicted persons must abstain from the deliberation of the transaction, and corporate records be maintained.

Form 990, Page 6, Part VI, Line 15A

The compensation committee will establish acceptable compensation packages after reviewing at least one of the following: 1) information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms; or 3) actual written offers from similarly situated organizations.

Form 990, Page 6, Part VI, Line 15B

The compensation committee will establish acceptable compensation packages after reviewing at least one of the following: 1) information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms; or 3) actual written offers from similarly situated organizations.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are kept in our office and are not available to the public.

Filing and Contact Details

Filer

Filer Name
Environment Oregon Research and
EIN
20-8786532
Phone
5032311986
Address
1536 SE 11TH AVE SUITE B, PORTLAND, OR 97214

Signing Officer

Name
Tara Celeste Meiffren-swango
Title
State Director
Phone
5032311986
Signed
2017-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Celeste Meiffren-swango
Formed
2006
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
3
Employees
4

Preparer

Firm
Richman & Associates LLC
Address
1 SW COLUMBIA SUITE 400, PORTLAND, OR 97258
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Environment oregon research and policy center is dedicated to protecting our air, water, and open spaces. We investigate problems, craft solutions, educate the public and decision-makers, and help the public make their voices heard in local, state, and national debates over the quality of our environment and our lives.

Form 990, Part IX, Line 11G

Consultants - vendor services 996 2,988 0 consultants - grants 0 0 535 total 996 2,988 535

Financial Statement Notes

Schedule D, Page 3, Part X

Under generally accepted accounting principles, an organization must also evaluate its tax positions and provide for a liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary at june 30, 2017.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, AN ORGANIZATION MUST ALSO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENVIRONMENT OREGON RESEARCH AND POLICY CENTER IS DEDICATED TO PROTECTING OUR AIR, WATER, AND OPEN SPACES. WE INVESTIGATE PROBLEMS, CRAFT SOLUTIONS, EDUCATE THE PUBLIC AND DECISION-MAKERS, AND HELP THE PUBLIC MAKE THEIR VOICES HEARD IN LOCAL, STATE, AND NATIONAL DEBATES OVER THE QUALITY OF OUR ENVIRONMENT AND OUR LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT 990 IS SENT TO ALL BOARD MEMBERS PRIOR TO THE RETURN BEING FINALIZED FOR THEIR COMMENTS. MANAGEMENT PERFORMS A DETAILED REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS AND INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION TO COMPLETE AN ANNUAL STATEMENT DISCLOSING TO THE BOARD ANY BUSINESS, CONTRACTUAL OR FINANCIAL RELATIONSHIPS THE PERSON HAS WITH OTHER CORPORATIONS. IN ADDITION, SAID PERSONS HAVE AN ONGOING OBLIGATION TO DISCLOSE TO THE BOARD ANY FINANCIAL INTEREST, DIRECT OR INDIRECT, THAT THE PERSON WOULD GAIN FROM ANY PARTICULAR TRANSACTION, CONTRACT, OR POLICY UNDER CONSIDERATION BY THE ORGANIZATION. THE BOARD MUST ASSESS POTENTIAL CONFLICTS ON A CASE-BY-CASE BASIS, CONFLICTED PERSONS MUST ABSTAIN FROM THE DELIBERATION OF THE TRANSACTION, AND CORPORATE RECORDS BE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION COMMITTEE WILL ESTABLISH ACCEPTABLE COMPENSATION PACKAGES AFTER REVIEWING AT LEAST ONE OF THE FOLLOWING: 1) INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES; 2) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; OR 3) ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION COMMITTEE WILL ESTABLISH ACCEPTABLE COMPENSATION PACKAGES AFTER REVIEWING AT LEAST ONE OF THE FOLLOWING: 1) INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES; 2) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; OR 3) ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE KEPT IN OUR OFFICE AND ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONSULTANTS - VENDOR SERVICES 996 2,988 0 CONSULTANTS - GRANTS 0 0 535 TOTAL 996 2,988 535
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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