Civic Intelligence

Elevate Oregon

990 • Fiscal year 2018 • EIN 27-2151955

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

12215 NE Marx StPortland, OR 97230-1073

(503) 477-7644

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$76,699

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

28th percentile

-4.5%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Revenue Growth

60th percentile

9.6%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Assets

Down

$771,270

Down $74,647 (-8.8%) from 2016

Net Assets

Down

$764,263

Down $65,672 (-7.9%) from 2016

Liabilities

Down

$7,007

Down $8,975 (-56%) from 2016

Revenue

Up

$804,598

Up $134,348 (+20%) from 2016

Expenses

Up

$793,078

Up $173,229 (+28%) from 2016

Net Income

Down

$11,520

Down $38,881 (-77%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $824,914Liabilities 2013: $339,143Net Assets 2013: $485,7712013Assets 2014: $692,324Liabilities 2014: $33,064Net Assets 2014: $659,2602014Assets 2015: $801,665Liabilities 2015: $15,290Net Assets 2015: $786,3752015Assets 2016: $845,917Liabilities 2016: $15,982Net Assets 2016: $829,9352016Assets 2018: $771,270Liabilities 2018: $7,007Net Assets 2018: $764,2632018Assets 2019: $754,341Liabilities 2019: $66,799Net Assets 2019: $687,5422019Assets 2020: $1,318,175Liabilities 2020: $144,235Net Assets 2020: $1,173,9402020Assets 2021: $1,566,234Liabilities 2021: $107,691Net Assets 2021: $1,458,5432021Assets 2022: $2,168,329Liabilities 2022: $21,739Net Assets 2022: $2,146,5902022Assets 2023: $2,391,825Liabilities 2023: $17,852Net Assets 2023: $2,373,9732023Assets 2024: $2,665,993Liabilities 2024: $58,212Net Assets 2024: $2,607,7812024Assets 2025: $2,719,095Liabilities 2025: $371,265Net Assets 2025: $2,347,8302025

Highlighted filing

2018

Assets$771,270
Liabilities$7,007
Net Assets$764,263

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $631,7442013Revenue 2014: $698,953Expenses 2014: $525,464Net Income 2014: $173,4892014Revenue 2015: $721,965Expenses 2015: $594,376Net Income 2015: $127,5892015Revenue 2016: $670,250Expenses 2016: $619,849Net Income 2016: $50,4012016Revenue 2018: $804,598Expenses 2018: $793,078Net Income 2018: $11,5202018Revenue 2019: $719,503Expenses 2019: $791,511Net Income 2019: -$72,0082019Revenue 2020: $1,236,232Expenses 2020: $748,968Net Income 2020: $487,2642020Revenue 2021: $1,530,238Expenses 2021: $1,299,665Net Income 2021: $230,5732021Revenue 2022: $2,045,969Expenses 2022: $1,341,291Net Income 2022: $704,6782022Revenue 2023: $1,891,171Expenses 2023: $1,677,647Net Income 2023: $213,5242023Revenue 2024: $2,254,121Expenses 2024: $2,066,005Net Income 2024: $188,1162024Revenue 2025: $3,203,094Expenses 2025: $3,373,179Net Income 2025: -$170,0852025

Highlighted filing

2018

Revenue$804,598
Expenses$793,078
Net Income$11,520
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$810,809
Mission and Program Overview

Mission

Elevating potential, building sustained relationships with urban youth, and charting paths to brighter futures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$391,869$566,728▲ $174,859
Investments Program Related$167,531$175,875▲ $8,344
Cash and Non-Interest-Bearing Accounts$185,010$13,271▼ $171,739
Prepaid Expenses and Deferred Charges$13,617$12,173▼ $1,444
Land, Buildings, and Equipment, Net$0$3,200▲ $3,200
Savings and Temporary Cash Investments$2,308$23▼ $2,285
Total Assets$760,335$771,270▲ $10,935
Liabilities
Accounts Payable and Accrued Expenses$7,592$7,007▼ $585
Total Liabilities$7,592$7,007▼ $585
Net Assets / Fund Balance
Temporarily Rstr Net Assets$420,421$682,204▲ $261,783
Unrestricted Net Assets$332,322$82,059▼ $250,263
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$752,743$764,263▲ $11,520
Total Liabilities and Net Assets / Fund Balance$760,335$771,270▲ $10,935

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,200$1,600$4,800
Investment Program Related Org$175,875--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$167,531-▲ $16,492$6,723$175,875
2016$148,935-▲ $20,160-$167,531
2015$154,240-▼ $4,070-$148,935
2014$154,516-▲ $1,061-$154,240
2013$133,445-▲ $21,700-$154,516
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcy BradleyFormer Executive DirectorFT$76,699$76,699
Donell MorganExecutive DirectorFT$68,987$68,987

Board Members and Trustees

NameTitle
Sean GabrioBoard Chairman
Craig JohnstonDirector
John HedlundDirector
Jordan BaderDirector
Katy DurantDirector
Steve HolwerdaDirector
Taaj ArmstrongDirector
Sarah RaymondExecutive Committee
Nathan MoroneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$786,907
Program Service Revenue
$5,000
Investment Income
$17,869
Other Revenue
$-5,178
All Other Contributions
$724,157
Change in Net Assets
$11,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$645,439
Total Fundraising Expense$164,740
Other Expenses$147,639
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,083$30,932$34,238$352,253
Current Officers, Directors, Trustees, and Key Employees$76,360$19,090$95,450$190,900
Other Employee Benefits$47,393$3,784$8,417$59,594
Payroll Taxes$27,298$3,437$9,882$40,617
Fees for Services Other$20,688$9,059$3,600$33,347
Fees for Services Accounting-$13,408-$13,408
Information Technology-$8,027$2,707$10,734
Travel$1,687$1,230$88$3,005
Interest-$2,180-$2,180
Office Expenses$598$938$586$2,122
Pension Plan Contributions$2,075--$2,075
Insurance-$1,673-$1,673
Fees for Service Investment Mgmnt Fees-$1,539-$1,539
Occupancy-$1,166-$1,166
Other Expenses$28,111$59$9,772$59
Total Functional Expenses$528,408$99,930$164,740$793,078
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,211
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Elevating Our Future$62,750-$3,506-
Total Events$62,750-$6,210$-6,210
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
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, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by members of the finance committee (including the board treasurer). A copy of the approved form 990 is provided to all board members prior to filing.

Form 990, Part VI, Section B, Line 12C

Any potential conflicts of interest shall be disclosed to the board before any transaction occurs. The board will determine if any conflict of interest exists.

Form 990, Part VI, Section B, Line 15

Employee compensation is determined by the executive and hiring committees using comparable data from non-profit salary guides.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Elevate Oregon
EIN
27-2151955
Phone
5034777644
Address
12215 NE MARX ST, PORTLAND, OR 97230-1073

Signing Officer

Name
Marcy Bradley
Title
Executive Director
Phone
5034777644
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donell Morgan
Formed
2010
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
40

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Leah D Digregorio
Phone
5032205900
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Intended use of the endowment fund income is program operations.

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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt030932
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0287083
IRS990/OtherSalariesAndWagesGrp/TotalAmt0352253
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt09882
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03437
IRS990/PayrollTaxesGrp/ProgramServicesAmt027298
IRS990/PayrollTaxesGrp/TotalAmt040617
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02075
IRS990/PensionPlanContributionsGrp/TotalAmt02075
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0391869
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0566728
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013617
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012173
IRS990/PrincipalOfficerNm0DONELL MORGAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0FEE FOR SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0629502
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt019943
IRS990/PYOtherExpensesAmt0178458
IRS990/PYOtherRevenueAmt08509
IRS990/PYProgramServiceRevenueAmt05150
IRS990/PYRevenuesLessExpensesAmt0-77192
IRS990/PYSalariesCompEmpBnftPaidAmt0561838
IRS990/PYTotalExpensesAmt0740296
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0663104
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt011520
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt05000
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02308
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0786907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0629502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0663967
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0719778
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0676676
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03476830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01360
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02094
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01467
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021774
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028072
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt010150
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01033
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03075
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03434
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0719
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08261
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72060
IRS990ScheduleA/PublicSupportPY170Pct00.73140
IRS990ScheduleA/PublicSupportTotal170Amt02531451
IRS990ScheduleA/SubstantialContributorsTotAmt0945379
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0786907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0629502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0663967
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0719778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0676676
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03476830
IRS990ScheduleA/TotalSupportAmt03513163
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01425
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0167531
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0175875
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt016492
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt06723
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01564
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0148935
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0167531
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020160
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01236
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0154240
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0148935
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-4070
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01337
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0154516
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0154240
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01061
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0629
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0133445
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0154516
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt021700
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03200
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04800
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0175875
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0OCF ENDOWMENT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTENDED USE OF THE ENDOWMENT FUND INCOME IS PROGRAM OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03200
IRS990ScheduleD/TotalBookValueProgramRltdAmt0175875
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt062750
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt062750
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06210
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ELEVATING OUR FUTURE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02704
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02704
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt062750
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt062750
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6210
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03506
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03506
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY MEMBERS OF THE FINANCE COMMITTEE (INCLUDING THE BOARD TREASURER). A COPY OF THE APPROVED FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE BOARD BEFORE ANY TRANSACTION OCCURS. THE BOARD WILL DETERMINE IF ANY CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMPLOYEE COMPENSATION IS DETERMINED BY THE EXECUTIVE AND HIRING COMMITTEES USING COMPARABLE DATA FROM NON-PROFIT SALARY GUIDES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0420421
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0682204
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00

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