Civic Intelligence

Bring Recycling

990 • Fiscal year 2014 • EIN 23-7137120

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 30, 2014

4446 Franklin Blvd97403

(541) 746-3023

Siviq Scores

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

Liabilities / Assets

60th percentile

0.20x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.57x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

63rd percentile

7.6%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$67,023

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

52nd percentile

2.6%

Faster asset growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$3,459,456

Up $211,426 (+6.5%) from 2012

Net Assets

Up

$2,779,525

Up $224,225 (+8.8%) from 2012

Liabilities

Down

$679,931

Down $12,799 (-1.8%) from 2012

Revenue

$1,192,680

No earlier filing loaded for comparison.

Expenses

Up

$1,102,345

Up $28,028 (+2.6%) from 2012

Net Income

$90,335

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $3,248,030Liabilities 2012: $692,730Net Assets 2012: $2,555,3002012Assets 2014: $3,459,456Liabilities 2014: $679,931Net Assets 2014: $2,779,5252014Assets 2015: $3,325,356Liabilities 2015: $641,766Net Assets 2015: $2,683,5902015Assets 2016: $3,173,448Liabilities 2016: $650,427Net Assets 2016: $2,523,0212016Assets 2017: $3,059,662Liabilities 2017: $630,193Net Assets 2017: $2,429,4692017Assets 2018: $3,044,665Liabilities 2018: $623,205Net Assets 2018: $2,421,4602018Assets 2019: $3,035,315Liabilities 2019: $628,733Net Assets 2019: $2,406,5822019Assets 2021: $3,202,323Liabilities 2021: $590,247Net Assets 2021: $2,612,0762021Assets 2022: $3,054,135Liabilities 2022: $395,418Net Assets 2022: $2,658,7172022Assets 2024: $2,750,231Liabilities 2024: $360,018Net Assets 2024: $2,390,2132024

Highlighted filing

2014

Assets$3,459,456
Liabilities$679,931
Net Assets$2,779,525

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,074,3172012Revenue 2014: $1,192,680Expenses 2014: $1,102,345Net Income 2014: $90,3352014Revenue 2015: $1,102,334Expenses 2015: $1,198,269Net Income 2015: -$95,9352015Revenue 2016: $985,265Expenses 2016: $1,145,834Net Income 2016: -$160,5692016Revenue 2017: $1,042,236Expenses 2017: $1,135,788Net Income 2017: -$93,5522017Revenue 2018: $1,189,496Expenses 2018: $1,197,505Net Income 2018: -$8,0092018Revenue 2019: $1,270,646Expenses 2019: $1,285,524Net Income 2019: -$14,8782019Revenue 2021: $1,530,110Expenses 2021: $1,304,046Net Income 2021: $226,0642021Revenue 2022: $1,414,316Expenses 2022: $1,367,675Net Income 2022: $46,6412022Revenue 2024: $1,375,638Expenses 2024: $1,441,315Net Income 2024: -$65,6772024

Highlighted filing

2014

Revenue$1,192,680
Expenses$1,102,345
Net Income$90,335
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 30, 2014
Return Version
2013v3.1
Gross Receipts
$1,269,174
Mission and Program Overview

Mission

Helping people understand how the stuff we use shapes the planet we share. We provide conservation education in the schools and community; recycling information and service; expertise for businesses; and a resale outlet for used building materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,518,939$2,788,773▲ $269,834
Inventories for Sale or Use$320,689$228,232▼ $92,457
Cash and Non-Interest-Bearing Accounts$226,241$182,207▼ $44,034
Savings and Temporary Cash Investments$184,421$163,163▼ $21,258
Pledges and Grants Receivable$77,617$61,501▼ $16,116
Accounts Receivable$34,875$28,289▼ $6,586
Prepaid Expenses and Deferred Charges$200$449▲ $249
Total Assets$3,370,189$3,459,456▲ $89,267
Other Assets Total$7,207$6,842▼ $365
Liabilities
Mortgage Notes Payable Secured by Investment Property$615,684$605,901▼ $9,783
Accounts Payable and Accrued Expenses$60,693$65,384▲ $4,691
Deferred Revenue$4,622$8,646▲ $4,024
Total Liabilities$680,999$679,931▼ $1,068
Net Assets / Fund Balance
Unrestricted Net Assets$2,602,228$2,718,024▲ $115,796
Temporarily Rstr Net Assets$86,962$61,501▼ $25,461
Total Net Assets Fund Balance$2,689,190$2,779,525▲ $90,335
Total Liabilities and Net Assets / Fund Balance$3,370,189$3,459,456▲ $89,267

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,297,052$415,052$2,712,104
Land$472,986-$472,986
Equipment$18,735$191,502$210,237
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie DanielExecutive DiFT$60,600$6,423$67,023
Judy BryantDirector ofFT$40,900$1,920$42,820

Board Members and Trustees

NameTitle
Marie MatsenPresident
Britt JeffersonDirector
Brittany Quick-warnerDirector
Dave WinshipDirector
David RicheyDirector
Dick HelgesonDirector
Donna DoperoyDirector
Doug Bovee MdDirector
Gabriel CrossDirector
Meg KieranSecretary
Al EckerdtTreasurer
Eli VolemVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$968,626
Program Service Revenue
$168,875
Investment Income
$865
Other Revenue
$54,314
All Other Contributions
$694,126
Change in Net Assets
$90,335

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table7,300$562,289Resale Value
Other Non Cash Contri Table1$6,288Resale Value
Securities Publicly Traded1$5,078Market Value
Total Noncash Contributions7,302$573,655-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,192,680
Revenue Not Reported on Form 990
$540
Total Revenue per Audited Statements
$1,193,220
Total Revenue per Form 990
$1,192,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$727,693
Other Expenses$374,652
Total Fundraising Expense$69,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$437,347$7,890$49,889$495,126
Depreciation Depletion$143,777$4,937$305$149,019
Current Officers, Directors, Trustees, and Key Employees$82,950$30,453-$113,403
Payroll Taxes$63,592$2,566$4,985$71,143
Office Expenses$41,732$3,652$4,154$49,538
Interest$34,555$8,183$1,169$43,907
Other Employee Benefits$37,983$5,040$201$43,224
Fees for Services Other$24,568$4,392$2,621$31,581
Occupancy$17,638$3,201-$20,839
Insurance$14,110$4,580-$18,690
Advertising$13,801$1,017$1,253$16,071
Fees for Services Accounting$10,725$3,059-$13,784
Pension Plan Contributions$3,529$1,249$19$4,797
Other Expenses$6,112$337$4,267$4,267
All Other Expenses$1,640$60-$1,700
Conferences and Meetings$890$264$203$1,357
Fees for Service Investment Mgmnt Fees$582$165-$747
Total Functional Expenses$951,727$81,109$69,509$1,102,345

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,102,885
Expenses per Audited Statements$1,102,345
Total Expenses per Form 990$1,102,345
Expenses Not Reported on Form 990$540
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,481
Fundraising Direct Expenses$540
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dick HelgesonBoard MemberGrant IncomeNo$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 return preparer emails a copy of the final version of the form 990 to the organization, which is provided to each board member before filing. The finance committee is charged with review of the form 990, it is also reviewed by the executive director and finance director.

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

The organization has a written policy regarding conflicts of interest. All directors and key employees are to report conflicts of interest to the board of directors as they raise if they are involved in activities that may give rise to a conflict of interest.

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

The executive director's compensation is reviewed by the board, on the recommendation of the finance committee, consisting of two board members, two community members, and the treasurer. The finance committee relies on information regarding compensation for the executive directors at other non-profit organization of similar size, in addition to soliciting written feedback from staff and community leaders as needed. Officers of the organization are volunteers and receive no compensation.

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

Key employee compensation is reviewed by the executive director.

Form 990, Page 6, Part VI, Line 19

Certain governing documents, conflicts of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
23-7137120
Phone
5417463023

Signing Officer

Name
Julie Daniel
Title
Executive Director
Phone
5417463023
Signed
2014-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Daniel
Formed
1971
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
23
Volunteers
75

Preparer

Preparer
Fritz S Duncan
Phone
5416872320
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Helping people understand how the stuff we use shapes the planet we share. We provide conservation education in the schools and community; recycling information and service; expertise for businesses; and a resale outlet for used building materials.

Form 990, Page 1, Part I, Line 6

Volunteers perform a range of duties including but not limited to: retail store such as sorting and craft projects, facility tours, steering committee, and general office personnel functions.

Form 990, Part XI, Line 9

Direct fundraising expense 540 direct fundraising expense -540

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expense 540

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expense 540

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IRS990/OtherExpensesGrp/Desc0GAS AND FUEL
IRS990/OtherExpensesGrp/Desc1LICENSES, FEES, AND TAXES
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IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/PensionPlanContributionsGrp/FundraisingAmt019
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IRS990/PrincipalOfficerNm0JULIE DANIEL
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC COMMUNITY EDUCATION: PROMOTES RESOURCE CONSERVATION. SERVES 16,000+/YEAR. PROVIDES FREE WASTE REDUCTION, REUSE AND RECYCLING EDUCATION IN LANE COUNTY SCHOOLS AND TO THE GENERAL PUBLIC. PUBLISHES FREE QUARTERLY INFORMATIONAL EDUCATIONAL NEWSLETTERS AND AN ANNUAL RECYLE ART CALENDAR, DISTRIBUTION 10,000. TELEPHONE/WEBPAGE REFERRAL SERVICE. BUSINESS EDUCATION: PROVIDES FREE CONSULTATION ON WASTE PREVENTION AND ENERGY/WATER CONSERVATION, RECYCLING. SERVING AROUND 41 BUSINESSES DURING THE YEAR.
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IRS990ScheduleD/RevenueSubtotalAmt01192680
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXPENSE 540
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSE 540
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt01102345
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