Civic Intelligence

Center for Nonprofit Stewardship

EIN 26-0015593 • 501(c)3 • Portland, OR

Profile

The Center for Nonprofit Stewardship educates nonprofit Board Members in sound financial & organizational stewardship.

5100 S Macadam Ave Ste 360Portland, OR 97239

www.nonprofitstewardship.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.65x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

0.28x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

61st percentile

7.7%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$107,633

Up $21,104 (+24%) from 2019

Liabilities

Down

$69,458

Down $33,491 (-33%) from 2019

Net Assets

Up

$38,175

Up $54,595 (+332%) from 2019

Revenue

Up

$251,274

Up $17,980 (+7.7%) from 2019

Expenses

Down

$196,679

Down $30,682 (-13%) from 2019

Net Income

Up

$54,595

Up $48,662 (+820%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2016: $44,001Liabilities 2016: $15,480Net Assets 2016: $28,5212016Assets 2017: $75,498Liabilities 2017: $47,415Net Assets 2017: $28,0832017Assets 2018: $75,924Liabilities 2018: $98,277Net Assets 2018: -$22,3532018Assets 2019: $86,529Liabilities 2019: $102,949Net Assets 2019: -$16,4202019Assets 2020: $107,633Liabilities 2020: $69,458Net Assets 2020: $38,1752020

Highlighted filing

2020

Assets$107,633
Liabilities$69,458
Net Assets$38,175

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2016: $304,706Expenses 2016: $345,481Net Income 2016: -$40,7752016Revenue 2017: $335,263Expenses 2017: $285,303Net Income 2017: $49,9602017Revenue 2018: $207,090Expenses 2018: $257,526Net Income 2018: -$50,4362018Revenue 2019: $233,294Expenses 2019: $227,361Net Income 2019: $5,9332019Revenue 2020: $251,274Expenses 2020: $196,679Net Income 2020: $54,5952020

Highlighted filing

2020

Revenue$251,274
Expenses$196,679
Net Income$54,595

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 21, 2020
Return Version
2019v5.0
Gross Receipts
$251,274
Mission and Program Overview

Mission

Cns educates nonprofit board members in sound financial & organizational stewardship.

Cns educates nonprofit board members in sound financial and organizational stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$79,659$92,157▲ $12,498
Accounts Receivable$3,707$13,814▲ $10,107
Prepaid Expenses and Deferred Charges$2,178$916▼ $1,262
Inventories for Sale or Use$985$746▼ $239
Total Assets$86,529$107,633▲ $21,104
Liabilities
Deferred Revenue$81,667$68,750▼ $12,917
Unsecured Notes Loans Payable$7,012--
Accounts Payable and Accrued Expenses$14,270$708▼ $13,562
Total Liabilities$102,949$69,458▼ $33,491
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-16,420$38,175▲ $54,595
Total Net Assets Fund Balance$-16,420$38,175▲ $54,595
Total Liabilities and Net Assets / Fund Balance$86,529$107,633▲ $21,104

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$7,981$7,981
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer R ClemoExecutive DiFT$49,677$49,677

Board Members and Trustees

NameTitle
Caitlin SullivanChair
Zachary KronserVice Chair
Paul SmithDirector
Erika Allen WoltersSecretary
Judith K PribylTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$153,212
Program Service Revenue
$97,987
Investment Income
$75
Other Revenue
$0
All Other Contributions
$153,212
Change in Net Assets
$54,595
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,204
Other Expenses$77,475
Total Fundraising Expense$6,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,615$9,544$504$52,663
Current Officers, Directors, Trustees, and Key Employees$19,337$24,783$5,557$49,677
Conferences and Meetings$22,563$249-$22,812
Occupancy$11,763$2,020-$13,783
Fees for Services Other$10,510--$10,510
Fees for Services Accounting-$9,450-$9,450
Payroll Taxes$6,163$2,559$427$9,149
Other Employee Benefits$2,179$5,354$182$7,715
Travel$6,080$1,034$124$7,238
Office Expenses$186$6,877$6$7,069
Interest-$1,928-$1,928
Insurance-$1,708-$1,708
Other Expenses$1,286--$1,286
Information Technology-$860-$860
Advertising$764$36$31$831
Total Functional Expenses$123,446$66,402$6,831$196,679
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
Yes
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
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, Page 6, Part VI, Line 11B

The board of directors of cns is provided a copy of the completed form 990 prior to its being filed. The form is then reviewed at a board meeting and subsequently timely filed.

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

The board annually discusses its conflict of interest policy and board members are required to complete a disclosure form indicating business and personal relationships.

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

The executive director's salary was decided based on researched comparable salaries for executive director's within the local community. Consideration was given to the qualifications and abilities of cns's director as well as to the duties the position required.

Form 990, Page 6, Part VI, Line 19

The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Center for Nonprofit Stewardship
EIN
26-0015593
Phone
5412301036
Address
5100 S MACADAM AVE STE 360, PORTLAND, OR 97239

Signing Officer

Name
Caitlin Sullivan
Title
Chair
Phone
5412301036
Signed
2020-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caitlin Sullivan
Formed
2001
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
25

Preparer

Firm
Witt Consulting Inc
Address
PO BOX X, CORVALLIS, OR 97339-0940
Preparer
Leslie K Witt
Phone
5417587100
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers will assist in setting up events, or may present at seminars and events if qualified.

Form 990, Part III

Training events usually include 4 to 26 different workshops. The most popular topics are: 1) new board member training 2) board officer training 3) nonprofit board member rights and responsibilities and 4) understanding financial information.

Form 990, Page 2, Part III, Line 4A

Nonprofit board training cns offers nonprofit workshops focused on providing valuable skills and tools for nonprofit boards, staff, and volunteers. These trainings occur in-person; primarily in small and rural communities across the state. Cns presenters are content experts who have spent their careers in their respective subject areas. Workshop topics include: board roles & responsibilities, building business partnerships, program evaluations for small nonprofits, functional bookkeeping, and cross-generational communications. Cns also provides an annual conference that brings more than 300 nonprofit leaders together for a full-day of workshops. Consulting and advising is a part of this function. Cns's consulting services are tailored to help nonprofits design, plan, and execute strategies that advance their work and mission. Cns also provides low-cost confidential advising services to nonprofits across the state. Cns's advising services provide nonprofits with fresh ideas and different perspectives, as well as in-depth strategy sessions tailored to their specific challenge or opportunity.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0207090
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS WILL ASSIST IN SETTING UP EVENTS, OR MAY PRESENT AT SEMINARS AND EVENTS IF QUALIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAINING EVENTS USUALLY INCLUDE 4 TO 26 DIFFERENT WORKSHOPS. THE MOST POPULAR TOPICS ARE: 1) NEW BOARD MEMBER TRAINING 2) BOARD OFFICER TRAINING 3) NONPROFIT BOARD MEMBER RIGHTS AND RESPONSIBILITIES AND 4) UNDERSTANDING FINANCIAL INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NONPROFIT BOARD TRAINING CNS OFFERS NONPROFIT WORKSHOPS FOCUSED ON PROVIDING VALUABLE SKILLS AND TOOLS FOR NONPROFIT BOARDS, STAFF, AND VOLUNTEERS. THESE TRAININGS OCCUR IN-PERSON; PRIMARILY IN SMALL AND RURAL COMMUNITIES ACROSS THE STATE. CNS PRESENTERS ARE CONTENT EXPERTS WHO HAVE SPENT THEIR CAREERS IN THEIR RESPECTIVE SUBJECT AREAS. WORKSHOP TOPICS INCLUDE: BOARD ROLES & RESPONSIBILITIES, BUILDING BUSINESS PARTNERSHIPS, PROGRAM EVALUATIONS FOR SMALL NONPROFITS, FUNCTIONAL BOOKKEEPING, AND CROSS-GENERATIONAL COMMUNICATIONS. CNS ALSO PROVIDES AN ANNUAL CONFERENCE THAT BRINGS MORE THAN 300 NONPROFIT LEADERS TOGETHER FOR A FULL-DAY OF WORKSHOPS. CONSULTING AND ADVISING IS A PART OF THIS FUNCTION. CNS'S CONSULTING SERVICES ARE TAILORED TO HELP NONPROFITS DESIGN, PLAN, AND EXECUTE STRATEGIES THAT ADVANCE THEIR WORK AND MISSION. CNS ALSO PROVIDES LOW-COST CONFIDENTIAL ADVISING SERVICES TO NONPROFITS ACROSS THE STATE. CNS'S ADVISING SERVICES PROVIDE NONPROFITS WITH FRESH IDEAS AND DIFFERENT PERSPECTIVES, AS WELL AS IN-DEPTH STRATEGY SESSIONS TAILORED TO THEIR SPECIFIC CHALLENGE OR OPPORTUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS OF CNS IS PROVIDED A COPY OF THE COMPLETED FORM 990 PRIOR TO ITS BEING FILED. THE FORM IS THEN REVIEWED AT A BOARD MEETING AND SUBSEQUENTLY TIMELY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ANNUALLY DISCUSSES ITS CONFLICT OF INTEREST POLICY AND BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM INDICATING BUSINESS AND PERSONAL RELATIONSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR'S SALARY WAS DECIDED BASED ON RESEARCHED COMPARABLE SALARIES FOR EXECUTIVE DIRECTOR'S WITHIN THE LOCAL COMMUNITY. CONSIDERATION WAS GIVEN TO THE QUALIFICATIONS AND ABILITIES OF CNS'S DIRECTOR AS WELL AS TO THE DUTIES THE POSITION REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAITLIN SULLIVAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05412301036
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR NONPROFIT STEWARDSHIP
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ReturnHeader/Filer/EIN0260015593
ReturnHeader/Filer/PhoneNum05412301036
ReturnHeader/Filer/USAddress/AddressLine1Txt05100 S MACADAM AVE STE 360
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F5394AED5FB9042DCE8073D95CDAD2A4121EE37A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F5394AED5FB9042DCE8073D95CDAD2A4121EE37A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.164.81.61
ReturnHeader/FilingSecurityInformation/IPDt02020-11-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:33:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010552158
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WITT CONSULTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX X
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORVALLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973390940
ReturnHeader/PreparerPersonGrp/PhoneNum05417587100
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LESLIE K WITT
ReturnHeader/ReturnTs02020-11-24T14:33:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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