Civic Intelligence

Spruce Place Inc.

990 • Fiscal year 2015 • EIN 26-4297835

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 28, 2015

4585 SW 185th AvenueBeaverton, OR 97078

(503) 591-9280

Siviq Scores

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

Liabilities / Assets

71st percentile

0.34x

Higher debt load relative to assets than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

10.73x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

3rd percentile

-120%

Higher net margin than 3% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$109,673

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 124.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

32nd percentile

-2.8%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

0.4%

Faster revenue growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,750,754

Down $79,128 (-2.8%) from 2014

Net Assets

Down

$1,805,810

Down $105,481 (-5.5%) from 2014

Liabilities

Up

$944,944

Up $26,353 (+2.9%) from 2014

Revenue

Up

$88,049

Up $347 (+0.4%) from 2014

Expenses

Up

$193,530

Up $2,661 (+1.4%) from 2014

Net Income

Down

-$105,481

Down $2,314 (-2.2%) from 2014

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: $3,216,959Liabilities 2012: $1,106,396Net Assets 2012: $2,110,5632012Assets 2014: $2,829,882Liabilities 2014: $918,591Net Assets 2014: $1,911,2912014Assets 2015: $2,750,754Liabilities 2015: $944,944Net Assets 2015: $1,805,8102015Assets 2016: $2,672,047Liabilities 2016: $973,922Net Assets 2016: $1,698,1252016Assets 2017: $2,594,903Liabilities 2017: $1,009,447Net Assets 2017: $1,585,4562017Assets 2018: $2,520,283Liabilities 2018: $1,053,656Net Assets 2018: $1,466,6272018Assets 2019: $2,437,314Liabilities 2019: $1,083,453Net Assets 2019: $1,353,8612019Assets 2020: $2,366,875Liabilities 2020: $1,126,791Net Assets 2020: $1,240,0842020Assets 2021: $2,283,593Liabilities 2021: $1,180,128Net Assets 2021: $1,103,4652021Assets 2022: $2,211,038Liabilities 2022: $1,225,379Net Assets 2022: $985,6592022Assets 2023: $2,106,825Liabilities 2023: $1,227,530Net Assets 2023: $879,2952023Assets 2025: $1,965,581Liabilities 2025: $1,325,698Net Assets 2025: $639,8832025

Highlighted filing

2015

Assets$2,750,754
Liabilities$944,944
Net Assets$1,805,810

Operations Trend

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

$300K$200K$100K$0-$100K-$200KExpenses 2012: $187,9502012Revenue 2014: $87,702Expenses 2014: $190,869Net Income 2014: -$103,1672014Revenue 2015: $88,049Expenses 2015: $193,530Net Income 2015: -$105,4812015Revenue 2016: $87,436Expenses 2016: $195,121Net Income 2016: -$107,6852016Revenue 2017: $87,205Expenses 2017: $199,874Net Income 2017: -$112,6692017Revenue 2018: $83,030Expenses 2018: $201,859Net Income 2018: -$118,8292018Revenue 2019: $93,616Expenses 2019: $206,382Net Income 2019: -$112,7662019Revenue 2020: $95,242Expenses 2020: $209,019Net Income 2020: -$113,7772020Revenue 2021: $90,604Expenses 2021: $227,223Net Income 2021: -$136,6192021Revenue 2022: $95,394Expenses 2022: $213,200Net Income 2022: -$117,8062022Revenue 2023: $131,576Expenses 2023: $237,940Net Income 2023: -$106,3642023Revenue 2025: $120,445Expenses 2025: $259,444Net Income 2025: -$138,9992025

Highlighted filing

2015

Revenue$88,049
Expenses$193,530
Net Income-$105,481
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 28, 2015
Return Version
2014v5.0
Gross Receipts
$88,049
Mission and Program Overview

Mission

Housing for mentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,778,393$2,690,388▼ $88,005
Prepaid Expenses and Deferred Charges$186$416▲ $230
Cash and Non-Interest-Bearing Accounts$1,063$217▼ $846
Accounts Receivable$6$10▲ $4
Total Assets$2,829,882$2,750,754▼ $79,128
Other Assets Total$50,234$59,723▲ $9,489
Liabilities
Mortgage Notes Payable Secured by Investment Property$830,000$830,000→ $0
Accounts Payable and Accrued Expenses$84,965$111,362▲ $26,397
Other Liabilities$3,581$3,582▲ $1
Deferred Revenue$45--
Total Liabilities$918,591$944,944▲ $26,353
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,214,319$2,210,486▼ $3,833
Unrestricted Net Assets$-303,028$-404,676▼ $101,648
Total Net Assets Fund Balance$1,911,291$1,805,810▼ $105,481
Total Liabilities and Net Assets / Fund Balance$2,829,882$2,750,754▼ $79,128

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,302,849$255,872$2,558,721
Leasehold Improvements$289,756$72,439$362,195
Land$80,000-$80,000
Equipment$17,783$23,711$41,494
Compensation and Service Providers

Employees

NameTitleOtherTotal
Marcia HilleExecutive Di$109,673$109,673

Board Members and Trustees

NameTitle
Frank WallPresident
Jean NewcombBoard Member
Katie RileyBoard Member
Monica MarvinSecretary
Joe ChristyTreasurer
Greg HarrisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$60,728
Program Service Revenue
$27,312
Investment Income
$9
Other Revenue
$0
Change in Net Assets
$-105,481

Audited Revenue Reconciliation

Revenue per Audited Statements
$88,049
Total Revenue per Audited Statements
$88,049
Total Revenue per Form 990
$88,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,530
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$88,006--$88,006
Occupancy$70,888--$70,888
Fees for Services Management$8,460--$8,460
Fees for Services Accounting$6,892--$6,892
Office Expenses$1,957--$1,957
Other Expenses$342--$342
Total Functional Expenses$193,530$0$0$193,530

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$193,530
Total Expenses per Audited Statements$193,530
Total Expenses per Form 990$193,530
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits$3,582
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
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

Governance Explanations

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

Finance manager reviews form 990 using the financial statements to check for accuracy of assets/liabilities, revenues/expenses (for the agency and it's programs) and for content.

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

Board members are aware of the policy and are mandated to annually disclose any conflicts of interest that may exist.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available to the public by request from the organization. Financial information is also available from the oregon department of justice.

Filing and Contact Details

Filer

Filer Name
Spruce Place Inc
EIN
26-4297835
Phone
5035919280
Address
4585 SW 185TH AVENUE, BEAVERTON, OR 97078

Signing Officer

Name
Marcia Hille
Title
Executive Director
Phone
5035919280
Signed
2015-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcia Hille
Formed
2009
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
BJORKLUND & MONTPLAISIR CPA'S
Address
9020 SW WASHINGTON SQ RD SUITE 46, PORTLAND, OR 97223
Preparer
Steven R Bjorklund
Phone
5036436400
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0289756
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt072439
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0362195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03582
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt088049
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02690388
IRS990ScheduleD/TotalExpensesPerForm990Amt0193530
IRS990ScheduleD/TotalLiabilityAmt03582
IRS990ScheduleD/TotalRevenuePerForm990Amt088049
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt088049
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0193530
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE MANAGER REVIEWS FORM 990 USING THE FINANCIAL STATEMENTS TO CHECK FOR ACCURACY OF ASSETS/LIABILITIES, REVENUES/EXPENSES (FOR THE AGENCY AND IT'S PROGRAMS) AND FOR CONTENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE AWARE OF THE POLICY AND ARE MANDATED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY REQUEST FROM THE ORGANIZATION. FINANCIAL INFORMATION IS ALSO AVAILABLE FROM THE OREGON DEPARTMENT OF JUSTICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SEQUOIA MENTAL HEALTH SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CEDAR CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2THE LACELEAF CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3THE WILLOW CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930793127
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1931001389
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2562344703
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3931085680
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MENTAL HEA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LOWINC HSG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2LOWINC HSG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3LOWINC HSG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt27
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt37
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04585 SW 185TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt14585 SW 185TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt24585 SW 185TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt34585 SW 185TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BEAVERTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BEAVERTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2BEAVERTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3BEAVERTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097078
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd197078
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd297078
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd397078
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02214319
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02210486
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02829882
IRS990/TotalAssetsEOYAmt02750754
IRS990/TotalAssetsGrp/BOYAmt02829882
IRS990/TotalAssetsGrp/EOYAmt02750754
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060728
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0193530
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193530
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0918591
IRS990/TotalLiabilitiesEOYAmt0944944
IRS990/TotalLiabilitiesGrp/BOYAmt0918591
IRS990/TotalLiabilitiesGrp/EOYAmt0944944
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01911291
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01805810
IRS990/TotalOtherCompensationAmt016077
IRS990/TotalProgramServiceExpensesAmt0193530
IRS990/TotalProgramServiceRevenueAmt027312
IRS990/TotalRevenueGrp/ExclusionAmt09
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027312
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt088049
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02829882
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02750754
IRS990/TotReportableCompRltdOrgAmt093596
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-303028

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$1.33$0.64$0.12$0.26$0.14
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$1.23$0.88$0.13$0.24$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$1.23$0.99$0.10$0.21$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$1.18$1.10$0.09$0.23$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$1.13$1.24$0.10$0.21$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$1.08$1.35$0.09$0.21$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$1.05$1.47$0.08$0.20$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$1.01$1.59$0.09$0.20$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.67$0.97$1.70$0.09$0.20$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.75$0.94$1.81$0.09$0.19$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.83$0.92$1.91$0.09$0.19$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$1.11$2.11$0.19