Civic Intelligence

The Lorian Association

990 • Fiscal year 2018 • EIN 23-7444617

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 20, 2018

PO Box 1368Issaquah, WA 98027

(425) 765-7173

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

90th percentile

$40,200

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 25.8% of source-year revenue.

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

Asset Growth

32nd percentile

-7.8%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2018

Revenue Growth

39th percentile

-6.0%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2018

Assets

Down

$114,299

Down $20,239 (-15%) from 2016

Net Assets

Down

$114,292

Down $19,299 (-14%) from 2016

Liabilities

Down

$7

Down $940 (-99%) from 2016

Revenue

Down

$155,666

Down $20,339 (-12%) from 2016

Expenses

Up

$186,228

Up $34,099 (+22%) from 2016

Net Income

Down

-$30,562

Down $54,438 (-228%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $110,101Liabilities 2015: $386Net Assets 2015: $109,7152015Assets 2016: $134,538Liabilities 2016: $947Net Assets 2016: $133,5912016Assets 2018: $114,299Liabilities 2018: $7Net Assets 2018: $114,2922018Assets 2019: $143,481Liabilities 2019: $0Net Assets 2019: $143,4812019Assets 2020: $218,621Liabilities 2020: $0Net Assets 2020: $218,6212020Assets 2021: $315,382Liabilities 2021: $25,455Net Assets 2021: $289,9272021Assets 2022: $488,532Liabilities 2022: $0Net Assets 2022: $488,5322022Assets 2023: $485,060Liabilities 2023: $0Net Assets 2023: $485,0602023Assets 2024: $483,535Liabilities 2024: $0Net Assets 2024: $483,5352024Assets 2025: $640,101Liabilities 2025: $228,601Net Assets 2025: $411,5002025

Highlighted filing

2018

Assets$114,299
Liabilities$7
Net Assets$114,292

Operations Trend

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

$400K$200K$0-$200KRevenue 2015: $166,016Expenses 2015: $131,519Net Income 2015: $34,4972015Revenue 2016: $176,005Expenses 2016: $152,129Net Income 2016: $23,8762016Revenue 2018: $155,666Expenses 2018: $186,228Net Income 2018: -$30,5622018Revenue 2019: $197,111Expenses 2019: $167,647Net Income 2019: $29,4642019Revenue 2020: $250,061Expenses 2020: $174,921Net Income 2020: $75,1402020Revenue 2021: $246,825Expenses 2021: $175,519Net Income 2021: $71,3062021Revenue 2022: $336,911Expenses 2022: $194,581Net Income 2022: $142,3302022Revenue 2023: $265,612Expenses 2023: $240,922Net Income 2023: $24,6902023Revenue 2024: $286,180Expenses 2024: $287,705Net Income 2024: -$1,5252024Revenue 2025: $259,599Expenses 2025: $336,939Net Income 2025: -$77,3402025

Highlighted filing

2018

Revenue$155,666
Expenses$186,228
Net Income-$30,562
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 20, 2018
Return Version
2017v2.2
Gross Receipts
$159,060
Mission and Program Overview

Mission

Spiritual & Educational

Education our mission is to advance the experience of wholeness in the world and in ourselves through an incarnated spirituality.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$120,974$99,996▼ $20,978
Cash and Non-Interest-Bearing Accounts$23,165$13,741▼ $9,424
Prepaid Expenses and Deferred Charges$489$562▲ $73
Inventories for Sale or Use$332--
Total Assets$144,960$114,299▼ $30,661
Liabilities
Accounts Payable and Accrued Expenses$106$7▼ $99
Total Liabilities$106$7▼ $99
Net Assets / Fund Balance
Unrestricted Net Assets$144,854$114,292▼ $30,562
Total Net Assets Fund Balance$144,854$114,292▼ $30,562
Total Liabilities and Net Assets / Fund Balance$144,960$114,299▼ $30,661
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David SpanglerSpiritual DirectorFT$40,200$40,200
Ron HaysOperations DirectorPT$31,200$31,200
Ron Hays--$31,200$31,200
Freya SecrestEducation DirectorPT$31,050$31,050
Jeremy BergTreasurerPT$5,000$5,000

Board Members and Trustees

NameTitle
Julia SpanglerPresident
James TousignantBoard Member
Timothy HassBoard Member
Elaine OrlandSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$79,261
Program Service Revenue
$73,070
Investment Income
$971
Other Revenue
$2,364
All Other Contributions
$79,261
Change in Net Assets
$-30,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,810
Other Expenses$59,418
Total Fundraising Expense$17,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,612$24,900$11,986$85,498
All Other Expenses$15,139$8,755$0$23,894
Other Salaries and Wages$20,632$0$0$20,632
Other Employee Benefits$7,148$2,570$1,238$10,956
Fees for Services Other$9,824$0$0$9,824
Payroll Taxes$6,344$2,281$1,099$9,724
Fees for Services Accounting$5,188$1,995$798$7,981
Office Expenses$2,398$1,339$2,079$5,816
Travel$3,157$798$0$3,955
Fees for Services Management$2,340$900$360$3,600
Information Technology$1,369$527$211$2,107
Insurance$386$788$67$1,241
Advertising$500$500$0$1,000
Total Functional Expenses$123,037$45,353$17,838$186,228
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
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
Filing and Contact Details

Filer

Filer Name
The Lorian Association
EIN
23-7444617
Phone
4257657173
Address
PO Box 1368, Issaquah, WA 98027

Signing Officer

Name
Julie Spangler
Title
President
Phone
4257657173
Signed
2018-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Berg
Formed
1974
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
7
Employees
5
Volunteers
20

Preparer

Firm
Jacolyn C Wheatley CPA LLC
Address
2403 SE Monroe Suite E, Milwaukie, OR 97222
Preparer
Jacolyn C Wheatley
Phone
5036548580
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Board Treasurer is married to Education Director.

Pt VI, Line 2

Board President is married to Spiritual Director.

Pt VI, Line 11B

Board members review and approve prior to filing.

Pt VI, Line 12C

Board members review and update any possible conflicts of interest.

Form 990EZ, Part II, Line 24

Inventory 332.

Form 990EZ, Part II, Line 24

Vanguard Investments 77840.

Form 990EZ, Part II, Line 24

Prepaid Expenses 1191.

Form 990EZ, Part II, Line 26

Sales Tax Payable 28.

Form 990EZ, Part II, Line 26

Accounts Payable for Inventory 724.

Form 990EZ, Part II, Line 26

Accounts Payable for Expense 375.

Form 990, Part III, Line 4D

All other programs including Outreach, Research & 40400. 0. 0.

Form 990, Part IX, Line 24E

Credit Card Fees 3645. 0. 3645. 0.

Form 990, Part IX, Line 24E

Program Supplies 13040. 13040. 0. 0.

Form 990, Part IX, Line 24E

Meetings & Development 2783. 1767. 1016. 0.

Form 990, Part IX, Line 24E

Taxes & Licenses 181. 0. 181. 0.

Form 990, Part IX, Line 24E

Board Expense 1989. 0. 1989. 0.

Form 990, Part IX, Line 24E

Bank Charges 101. 0. 101. 0.

Form 990, Part IX, Line 24E

Staff Development 129. 0. 129. 0.

Form 990, Part IX, Line 24E

Prior Year Expenses 1694. 0. 1694. 0.

Form 990, Part IX, Line 24E

Inventory Adjustment 332. 332. 0. 0.

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-30562
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt051383
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0120974
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099996
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt05100
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt04481
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01220
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt02954
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0738
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt014493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt069209
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt081541
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt079836
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt086881
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt053157
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0370624
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0971
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0658
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0934
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02595
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt078469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt093980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt062695
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048993
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt074977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0359114
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0971
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0658
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0934
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02595
IRS990ScheduleA/InvestmentIncomeCYPct00.00350
IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.86830
IRS990ScheduleA/PublicSupportPY509Pct00.81220
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0635877
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt030100
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt04481
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01220
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt022454
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt035606
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt093861
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt025000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt019500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt034868
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt079368
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0147678
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0175521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0142531
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0135874
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0128134
IRS990ScheduleA/Total509Grp/TotalAmt0729738
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0732333
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt031200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RON HAYS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt031200
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Treasurer is married to Education Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board President is married to Spiritual Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members review and approve prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board members review and update any possible conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Inventory 332.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Vanguard Investments 77840.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Prepaid Expenses 1191.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Sales Tax Payable 28.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Payable for Inventory 724.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Payable for Expense 375.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10All other programs including Outreach, Research & 40400. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Credit Card Fees 3645. 0. 3645. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Program Supplies 13040. 13040. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Meetings & Development 2783. 1767. 1016. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Taxes & Licenses 181. 0. 181. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Board Expense 1989. 0. 1989. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Bank Charges 101. 0. 101. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Staff Development 129. 0. 129. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Prior Year Expenses 1694. 0. 1694. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Inventory Adjustment 332. 332. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144960
IRS990/TotalAssetsEOYAmt0114299
IRS990/TotalAssetsGrp/BOYAmt0144960
IRS990/TotalAssetsGrp/EOYAmt0114299
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt079261
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017838
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045353
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123037

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