Civic Intelligence

Environment Oregon Research and Policy Center Inc

990 • Fiscal year 2018 • EIN 20-8786532

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 26, 2019

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

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

0.75x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

13th percentile

-28%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

77th percentile

$2,129

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

57th percentile

5.7%

Faster asset growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-56%

Faster revenue growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$263,146

Up $14,220 (+5.7%) from 2017

Net Assets

Down

$228,854

Down $12,956 (-5.4%) from 2017

Liabilities

Up

$34,292

Up $27,176 (+382%) from 2017

Revenue

Down

$45,866

Down $57,286 (-56%) from 2017

Expenses

Up

$58,822

Up $33,444 (+132%) from 2017

Net Income

Down

-$12,956

Down $90,730 (-117%) from 2017

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

2018

Assets$263,146
Liabilities$34,292
Net Assets$228,854

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

2018

Revenue$45,866
Expenses$58,822
Net Income-$12,956
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 26, 2019
Return Version
2017v2.3
Gross Receipts
$45,866
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$226,150$259,758▲ $33,608
Pledges and Grants Receivable$10,000--
Accounts Receivable$12,776$3,388▼ $9,388
Total Assets$248,926$263,146▲ $14,220
Liabilities
Accounts Payable and Accrued Expenses$7,116$34,292▲ $27,176
Total Liabilities$7,116$34,292▲ $27,176
Net Assets / Fund Balance
Unrestricted Net Assets$231,810$228,854▼ $2,956
Temporarily Rstr Net Assets$10,000--
Total Net Assets Fund Balance$241,810$228,854▼ $12,956
Total Liabilities and Net Assets / Fund Balance$248,926$263,146▲ $14,220
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Charlie FisherDirector$2,026$103$2,129

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$44,963
Program Service Revenue
$0
Investment Income
$903
Other Revenue
$0
All Other Contributions
$44,963
Change in Net Assets
$-12,956

Audited Revenue Reconciliation

Revenue per Audited Statements
$45,866
Total Revenue per Audited Statements
$45,866
Total Revenue per Form 990
$45,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,739
Salaries, Compensation, and Employee Benefits$29,083
Total Fundraising Expense$3,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,512$2,689$2,689$26,890
Fees for Services Other$2,060$6,179-$8,239
Fees for Services Accounting-$5,441-$5,441
Travel$1,872$234$234$2,340
Payroll Taxes$1,755$219$219$2,193
Conferences and Meetings$1,190--$1,190
Occupancy$881$110$110$1,101
Office Expenses$820$103$103$1,026
Other Expenses$10,000$224-$224
Insurance-$178-$178
Total Functional Expenses$40,090$15,377$3,355$58,822

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$58,822
Total Expenses per Audited Statements$58,822
Total Expenses per Form 990$58,822
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 8B

The organization's governing body had no committees.

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 address potential conflicts on a case-by-case basis, conflicted persons must abstain from the deliberation of the transaction, and corporate records must 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. Documentation of the compensation deliberation and decision is kept on file.

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. Documentation of the compensation deliberation and decision is kept on file.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements 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
2019-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Celeste Meiffren-swango
Formed
2006
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
1

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, Page 1, Item B

The organization's financial statement audit was completed subsequent to the original filing of the 990. Checklist responses and disclosures have been changed accordingly. There are no changes to previously reported revenues, expenses, assets, liabilities, and net assets.

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 2,060 6,179 0

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, 2018.

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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, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FINANCIAL STATEMENT AUDIT WAS COMPLETED SUBSEQUENT TO THE ORIGINAL FILING OF THE 990. CHECKLIST RESPONSES AND DISCLOSURES HAVE BEEN CHANGED ACCORDINGLY. THERE ARE NO CHANGES TO PREVIOUSLY REPORTED REVENUES, EXPENSES, ASSETS, LIABILITIES, AND NET ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENVIRONMENT 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/ExplanationTxt2THE ORGANIZATION'S GOVERNING BODY HAD NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT 990 IS SENT TO ALL BOARD MEMBERS PRIOR TO THE RETURN BEING FINALIZED FOR THEIR COMMENTS. MANAGEMENT PERFORMS A DETAILED REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO 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 ADDRESS POTENTIAL CONFLICTS ON A CASE-BY-CASE BASIS, CONFLICTED PERSONS MUST ABSTAIN FROM THE DELIBERATION OF THE TRANSACTION, AND CORPORATE RECORDS MUST BE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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. DOCUMENTATION OF THE COMPENSATION DELIBERATION AND DECISION IS KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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. DOCUMENTATION OF THE COMPENSATION DELIBERATION AND DECISION IS KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONSULTANTS - VENDOR SERVICES 2,060 6,179 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
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