Civic Intelligence

Hop Research Council

990 • Fiscal year 2014 • EIN 36-3032383

Jan 01, 2014 to Dec 31, 2014 • Filed on May 26, 2015

PO Box 298Hubbard, OR 97032

(503) 982-7600

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

80th percentile

14%

Higher net margin than 80% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

98th percentile

156%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

28th percentile

-2.8%

Faster revenue growth than 28% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$117,334

Up $71,583 (+156%) from 2013

Net Assets

Up

$117,334

Up $71,583 (+156%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$516,620

Down $14,649 (-2.8%) from 2013

Expenses

Down

$445,037

Down $135,811 (-23%) from 2013

Net Income

Up

$71,583

Up $121,162 (+244%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $207,935Liabilities 2010: $83,561Net Assets 2010: $124,3742010Assets 2011: $255,935Liabilities 2011: $158,001Net Assets 2011: $97,9342011Assets 2013: $45,751Liabilities 2013: $0Net Assets 2013: $45,7512013Assets 2014: $117,334Liabilities 2014: $0Net Assets 2014: $117,3342014Assets 2015: $215,533Liabilities 2015: $0Net Assets 2015: $215,5332015Assets 2016: $515,408Liabilities 2016: $314,527Net Assets 2016: $200,8812016Assets 2017: $314,255Liabilities 2017: $53,000Net Assets 2017: $261,2552017Assets 2018: $688,221Liabilities 2018: $7,698Net Assets 2018: $680,5232018Assets 2019: $570,887Liabilities 2019: $49Net Assets 2019: $570,8382019Assets 2020: $653,674Liabilities 2020: $89,824Net Assets 2020: $563,8502020Assets 2021: $686,734Liabilities 2021: $49Net Assets 2021: $686,6852021Assets 2022: $842,682Liabilities 2022: $84,678Net Assets 2022: $758,0042022Assets 2023: $1,135,335Liabilities 2023: $418,935Net Assets 2023: $716,4002023Assets 2024: $655,516Liabilities 2024: $45,309Net Assets 2024: $610,2072024

Highlighted filing

2014

Assets$117,334
Liabilities$0
Net Assets$117,334

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $559,0492010Expenses 2011: $521,9632011Revenue 2013: $531,269Expenses 2013: $580,848Net Income 2013: -$49,5792013Revenue 2014: $516,620Expenses 2014: $445,037Net Income 2014: $71,5832014Revenue 2015: $400,174Expenses 2015: $301,975Net Income 2015: $98,1992015Revenue 2016: $727,703Expenses 2016: $742,355Net Income 2016: -$14,6522016Revenue 2017: $610,890Expenses 2017: $550,516Net Income 2017: $60,3742017Revenue 2018: $569,854Expenses 2018: $188,421Net Income 2018: $381,4332018Revenue 2019: $533,761Expenses 2019: $643,446Net Income 2019: -$109,6852019Revenue 2020: $614,817Expenses 2020: $616,505Net Income 2020: -$1,6882020Revenue 2021: $740,174Expenses 2021: $617,339Net Income 2021: $122,8352021Revenue 2022: $683,200Expenses 2022: $611,881Net Income 2022: $71,3192022Revenue 2023: $890,011Expenses 2023: $931,615Net Income 2023: -$41,6042023Revenue 2024: $875,786Expenses 2024: $981,979Net Income 2024: -$106,1932024

Highlighted filing

2014

Revenue$516,620
Expenses$445,037
Net Income$71,583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 26, 2015
Return Version
2014v5.0
Gross Receipts
$516,620
Mission and Program Overview

Mission

Solicit & provide funds for scientific investigation and research related to the agricultural production & quality of hops in the united states. To serve the needs of all segments of the hop industry by maintaining a membership which covers the entire industry.

Solicit & provide funds for scientific investigation & research related to the agricultural production & quality of hops in the united states. To serve the needs of all segments of the hop industry by maintaining a membership which covers the entire industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$33,099$114,138▲ $81,039
Cash and Non-Interest-Bearing Accounts$12,652$3,196▼ $9,456
Total Assets$45,751$117,334▲ $71,583
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$45,751$117,334▲ $71,583
Total Net Assets Fund Balance$45,751$117,334▲ $71,583
Total Liabilities and Net Assets / Fund Balance$45,751$117,334▲ $71,583
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul CobetPresident
Reggie BrulotteVice-president
Missy RaverSecretary
Fred GeschwillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$510,939
Investment Income
$44
Other Revenue
$5,637
Change in Net Assets
$71,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$412,406
Other Expenses$32,631
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$412,406
Fees for Services Other---$18,040
Conferences and Meetings---$11,027
Fees for Services Accounting---$2,500
Fees for Services Legal---$945
Office Expenses---$119
Total Functional Expenses$0$0$0$445,037
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Washington State UniversityPullman, WA-Research$190,587
Oregon State UniversityCorvallis, OR-Research$145,373
Oregon Hop CommissionHubbard, OR-Research$76,446
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any individual, association, firm, group or council actively engaged or interested in the growing, production, handling, processing, or purchase of hops or hop products or in the business of supplying goods or commercial services to hop growers, hop processors, hop research institutes, hop handlers or brewers shall be eligible for membership.

Form 990, Part VI, Section A, Line 7A

An annual meeting is held each year and special meetings of the members may be called by the president at any time. Fifty percent of the membership constitutes a quorum and any vote can be cast in person or via written proxy. There are four classes of membership: regional grower association and state hop commissions, handlers, brewers and all others. Each member, regardless of class is entitled to cast one vote for each of the four positions of the board of directors. The directors hold their positions for two years. The members can vote to remove any member of the board before the end of the two year term. If a board position is vacated for any other reason during the two year term, the president of the board can appoint any member to fill the position until the original term ends.

Form 990, Part VI, Section A, Line 7B

The governance decisions by the organization are approved by a majority of the members.

Form 990, Part VI, Section A, Line 8B

There are no other committees besides the board of directors.

Form 990, Part VI, Section B, Line 11

The form 990 will be emailed to members and reviewed by the hop research council officers and business manager.

Form 990, Part VI, Section C, 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
Hop Research Council
EIN
36-3032383
Phone
5039827600
Address
PO BOX 298, HUBBARD, OR 97032

Signing Officer

Name
Fred Geschwill
Title
Treasurer
Phone
5039827600
Signed
2015-05-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Geschwill
Formed
1986
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Grove Mueller & Swank Pc
Address
475 COTTAGE STREET NE SUITE 200, SALEM, OR 97301
Preparer
Devan W Esch CPA
Phone
5035817788
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The council follows the provisions of uncertain tax positions as addressed in asc 740-10. The standard prescribes a threshold for determining when an income tax benefit can be recognized, which is a higher threshold than the one imposed for claiming deductions on income tax returns. The council's federal and state informational returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state informational returns have a three year statute of limitations. The council would recognize accrued interest and penalties associated with uncertain tax positions, if any, as interest expense. No such interest or penalties were recognized during the years ended december 31, 2014 and 2013.

Raw XML Appendix293 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 740-10. THE STANDARD PRESCRIBES A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT CAN BE RECOGNIZED, WHICH IS A HIGHER THRESHOLD THAN THE ONE IMPOSED FOR CLAIMING DEDUCTIONS ON INCOME TAX RETURNS. THE COUNCIL'S FEDERAL AND STATE INFORMATIONAL RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE INFORMATIONAL RETURNS HAVE A THREE YEAR STATUTE OF LIMITATIONS. THE COUNCIL WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS INTEREST EXPENSE. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE YEARS ENDED DECEMBER 31, 2014 AND 2013.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE RESEARCHERS PROVIDE TWO UPDATES ON THE PROJECT AND THE ORGANIZATION PAYS OUT THE FULL AMOUNT TO THEM IN NOVEMBER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY INDIVIDUAL, ASSOCIATION, FIRM, GROUP OR COUNCIL ACTIVELY ENGAGED OR INTERESTED IN THE GROWING, PRODUCTION, HANDLING, PROCESSING, OR PURCHASE OF HOPS OR HOP PRODUCTS OR IN THE BUSINESS OF SUPPLYING GOODS OR COMMERCIAL SERVICES TO HOP GROWERS, HOP PROCESSORS, HOP RESEARCH INSTITUTES, HOP HANDLERS OR BREWERS SHALL BE ELIGIBLE FOR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ANNUAL MEETING IS HELD EACH YEAR AND SPECIAL MEETINGS OF THE MEMBERS MAY BE CALLED BY THE PRESIDENT AT ANY TIME. FIFTY PERCENT OF THE MEMBERSHIP CONSTITUTES A QUORUM AND ANY VOTE CAN BE CAST IN PERSON OR VIA WRITTEN PROXY. THERE ARE FOUR CLASSES OF MEMBERSHIP: REGIONAL GROWER ASSOCIATION AND STATE HOP COMMISSIONS, HANDLERS, BREWERS AND ALL OTHERS. EACH MEMBER, REGARDLESS OF CLASS IS ENTITLED TO CAST ONE VOTE FOR EACH OF THE FOUR POSITIONS OF THE BOARD OF DIRECTORS. THE DIRECTORS HOLD THEIR POSITIONS FOR TWO YEARS. THE MEMBERS CAN VOTE TO REMOVE ANY MEMBER OF THE BOARD BEFORE THE END OF THE TWO YEAR TERM. IF A BOARD POSITION IS VACATED FOR ANY OTHER REASON DURING THE TWO YEAR TERM, THE PRESIDENT OF THE BOARD CAN APPOINT ANY MEMBER TO FILL THE POSITION UNTIL THE ORIGINAL TERM ENDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNANCE DECISIONS BY THE ORGANIZATION ARE APPROVED BY A MAJORITY OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO OTHER COMMITTEES BESIDES THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 WILL BE EMAILED TO MEMBERS AND REVIEWED BY THE HOP RESEARCH COUNCIL OFFICERS AND BUSINESS MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalAssetsEOYAmt0117334
IRS990/TotalAssetsGrp/BOYAmt045751
IRS990/TotalAssetsGrp/EOYAmt0117334
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0445037
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt045751
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117334
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0510939
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt044
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0516576
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0516620
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt045751
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0117334
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt045751
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0117334
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 298
IRS990/USAddress/CityNm0HUBBARD
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097032
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.HOPRESEARCHCOUNCIL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FRED GESCHWILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05039827600
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOP RESEARCH COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0HOPR
ReturnHeader/Filer/EIN0363032383
ReturnHeader/Filer/PhoneNum05039827600
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 298
ReturnHeader/Filer/USAddress/CityNm0HUBBARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097032
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930874157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROVE MUELLER & SWANK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0475 COTTAGE STREET NE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097301
ReturnHeader/PreparerPersonGrp/PhoneNum05035817788
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEVAN W ESCH CPA
ReturnHeader/ReturnTs02015-06-08T11:21:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.05$0.61$0.88$0.98$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.42$0.72$0.89$0.93$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.08$0.76$0.68$0.61$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.74$0.62$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.09$0.56$0.61$0.62$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.53$0.64$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.57$0.19$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.05$0.26$0.61$0.55$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.31$0.20$0.73$0.74$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.40$0.30$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.52$0.45$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.53$0.58$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.16$0.10$0.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.08$0.12$0.56