Civic Intelligence

Cloud Mountain Farm Center

990 • Fiscal year 2015 • EIN 45-2474049

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 07, 2016

6906 Goodwin RoadEverson, WA 98247

(360) 966-5859

Siviq Scores

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

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

27th percentile

-5.0%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

57th percentile

$77,289

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

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

Asset Growth

33rd percentile

-2.6%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

41st percentile

0.3%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Down

$2,048,999

Down $55,700 (-2.6%) from 2014

Net Assets

Down

$2,008,525

Down $42,230 (-2.1%) from 2014

Liabilities

Down

$40,474

Down $13,470 (-25%) from 2014

Revenue

Up

$841,289

Up $2,166 (+0.3%) from 2014

Expenses

Up

$883,519

Up $141,152 (+19%) from 2014

Net Income

Down

-$42,230

Down $138,986 (-144%) from 2014

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 2011: $1,050,065Liabilities 2011: $45,240Net Assets 2011: $1,004,8252011Assets 2012: $2,119,421Liabilities 2012: $28,434Net Assets 2012: $2,090,9872012Assets 2013: $2,002,989Liabilities 2013: $48,990Net Assets 2013: $1,953,9992013Assets 2014: $2,104,699Liabilities 2014: $53,944Net Assets 2014: $2,050,7552014Assets 2015: $2,048,999Liabilities 2015: $40,474Net Assets 2015: $2,008,5252015Assets 2016: $1,981,829Liabilities 2016: $52,943Net Assets 2016: $1,928,8862016Assets 2017: $2,057,058Liabilities 2017: $35,072Net Assets 2017: $2,021,9862017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2015

Assets$2,048,999
Liabilities$40,474
Net Assets$2,008,525

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $191,8202011Expenses 2012: $438,2512012Revenue 2013: $445,027Expenses 2013: $582,015Net Income 2013: -$136,9882013Revenue 2014: $839,123Expenses 2014: $742,367Net Income 2014: $96,7562014Revenue 2015: $841,289Expenses 2015: $883,519Net Income 2015: -$42,2302015Revenue 2016: $862,186Expenses 2016: $941,825Net Income 2016: -$79,6392016Revenue 2017: $1,068,482Expenses 2017: $975,382Net Income 2017: $93,1002017Revenue 2018: $650,170Expenses 2018: $867,487Net Income 2018: -$217,3172018

Highlighted filing

2015

Revenue$841,289
Expenses$883,519
Net Income-$42,230
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 7, 2016
Return Version
2015v2.1
Gross Receipts
$956,814
Mission and Program Overview

Mission

Building agricultural experience, knowledge, and community to support a dynamic local food system.

Cloud mountain farm center builds agricultural experience, knowledge, and community to support a dynamic local food system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,830,548$1,756,997▼ $73,551
Savings and Temporary Cash Investments$108,848$139,827▲ $30,979
Inventories for Sale or Use$131,684$135,215▲ $3,531
Cash and Non-Interest-Bearing Accounts$16,591$11,196▼ $5,395
Accounts Receivable$15,501$2,975▼ $12,526
Prepaid Expenses and Deferred Charges$1,351$2,176▲ $825
Pledges and Grants Receivable-$613-
Total Assets$2,104,699$2,048,999▼ $55,700
Other Assets Total$176--
Liabilities
Deferred Revenue$11,999$18,247▲ $6,248
Accounts Payable and Accrued Expenses$18,125$14,616▼ $3,509
Mortgage Notes Payable Secured by Investment Property$23,820$7,611▼ $16,209
Total Liabilities$53,944$40,474▼ $13,470
Net Assets / Fund Balance
Unrestricted Net Assets$1,943,135$1,900,905▼ $42,230
Temporarily Rstr Net Assets$107,620$107,620→ $0
Total Net Assets Fund Balance$2,050,755$2,008,525▼ $42,230
Total Liabilities and Net Assets / Fund Balance$2,104,699$2,048,999▼ $55,700

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,221,227$246,612$1,467,839
Equipment$273,164$171,957$445,121
Land$256,034-$256,034
Other Land Buildings$6,572$2,126$8,698
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tom ThorntonExecutive DirectorPT$77,289$77,289
Cheryl ThorntonCFOPT$44,739$44,739

Board Members and Trustees

NameTitle
Sue WebberChairman
Max MorangePresident
Steve HollenhorstDirector
Derek LongSecretary
Fred BermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$462,312
Program Service Revenue
$28,650
Investment Income
$709
Other Revenue
$349,618
All Other Contributions
$429,143
Change in Net Assets
$-42,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$561,724
Other Expenses$315,208
Grants and Similar Amounts Paid$6,587
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$304,331$43,627-$347,958
Depreciation Depletion$135,889--$135,889
Current Officers, Directors, Trustees, and Key Employees$122,028--$122,028
Payroll Taxes$45,993$6,593-$52,586
Other Employee Benefits$34,243$4,909-$39,152
Occupancy$21,033$8,054-$29,087
Advertising$17,372$1,642-$19,014
Fees for Services Accounting$400$18,461-$18,861
Office Expenses$7,999$1,968-$9,967
Insurance$623$8,990-$9,613
Other Expenses$8,638$2-$8,640
Grants to Domestic Orgs$6,587--$6,587
All Other Expenses$3,586$2,463-$6,049
Travel$5,675$62-$5,737
Fees for Services Other$5,206$122-$5,328
Conferences and Meetings$932--$932
Interest-$541-$541
Royalties$89--$89
Total Functional Expenses$778,561$104,958$0$883,519
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Washington State UniversityPullman, WA501(c)(3)Grant Distribution$6,587
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,330
Fundraising Gross Income$4,104
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tom ThorntonExecutive DirectorTom Thornton Who Is the Executive Director, Paid a Wage and Is Married to Cheryl Thornton, Finance Director.No$77,289
Cheryl ThorntonCFOCheryl Thornton Who Is the Chief Financial Officer, Paid a Wage and Is Married to Tom Thornton, Executive Director.No$44,739
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
Yes
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 A, Line 2

Tom thornton the executive director is married to cheryl thornton, a board member.

Form 990, Part VI, Section B, Line 11

Form 990 will be reviewed at a board of directors meeting prior to filing.

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

The board reviews the conflict of interest statement annually. The organization performs ongoing monitoring and if there are any conflicts then the board member will step down.

Form 990, Part VI, Section B, Line 15

The board conducts annual performance evaluations, including input from staff, volunteers and external community members. Wage review consists of existing market survey for salary comparisons. Salary and benefits adjustments are voted on by the board.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Cloud Mountain Farm Center
EIN
45-2474049
Phone
3609665859
Address
6906 GOODWIN ROAD, EVERSON, WA 98247

Signing Officer

Name
Max Morange
Title
President
Phone
3609665859
Signed
2016-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Max Morange
Formed
2011
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
26
Volunteers
46

Preparer

Firm
Larson Gross Pllc
Address
2211 RIMLAND DR STE 422, BELLINGHAM, WA 98226
Preparer
Steve Forbes-cpa
Phone
3607344280
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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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IRS990/PYSalariesCompEmpBnftPaidAmt0474703
IRS990/PYTotalExpensesAmt0742367
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0839123
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-42230
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010246
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0382494
IRS990/RoyaltiesGrp/ProgramServicesAmt089
IRS990/RoyaltiesGrp/TotalAmt089
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108848
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0139827
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0448613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0514486
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0206992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0681395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0302614
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02154100
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010995
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09472
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08437
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03269
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt035184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0453774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0378325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0326570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0295741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0117660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01572070
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt028650
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt028603
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt034697
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt091950
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010995
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08437
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt035184
IRS990ScheduleA/InvestmentIncomeCYPct00.00910
IRS990ScheduleA/InvestmentIncomePYPct00.00830
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01123
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01123
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99060
IRS990ScheduleA/PublicSupportPY509Pct00.99170
IRS990ScheduleA/PublicSupportTotal509Amt03818120
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0931037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0921414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0568259
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0977136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0420274
IRS990ScheduleA/Total509Grp/TotalAmt03818120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0943155
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0930886
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0576696
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0980147
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0423543
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03854427
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01221227
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0246612
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01467839
IRS990ScheduleD/EquipmentGrp/BookValueAmt0273164
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171957
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0445121
IRS990ScheduleD/LandGrp/BookValueAmt0256034
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0256034
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06572
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02126
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08698
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01756997
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt06587
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GRANT DISTRIBUTION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WASHINGTON STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0916001108
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0240 FRENCH ADMIN BLDG
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PULLMAN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd099164
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TOM THORNTON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1CHERYL THORNTON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CFO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt077289
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt144739
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TOM THORNTON WHO IS THE EXECUTIVE DIRECTOR, PAID A WAGE AND IS MARRIED TO CHERYL THORNTON, FINANCE DIRECTOR.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CHERYL THORNTON WHO IS THE CHIEF FINANCIAL OFFICER, PAID A WAGE AND IS MARRIED TO TOM THORNTON, EXECUTIVE DIRECTOR.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TOM THORNTON THE EXECUTIVE DIRECTOR IS MARRIED TO CHERYL THORNTON, A BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED AT A BOARD OF DIRECTORS MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE CONFLICT OF INTEREST STATEMENT ANNUALLY. THE ORGANIZATION PERFORMS ONGOING MONITORING AND IF THERE ARE ANY CONFLICTS THEN THE BOARD MEMBER WILL STEP DOWN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD CONDUCTS ANNUAL PERFORMANCE EVALUATIONS, INCLUDING INPUT FROM STAFF, VOLUNTEERS AND EXTERNAL COMMUNITY MEMBERS. WAGE REVIEW CONSISTS OF EXISTING MARKET SURVEY FOR SALARY COMPARISONS. SALARY AND BENEFITS ADJUSTMENTS ARE VOTED ON BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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