Civic Intelligence

Cloud Mountain Farm Center

990 • Fiscal year 2017 • EIN 45-2474049

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

6906 Goodwin RdEverson, 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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

64th percentile

8.7%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$89,061

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

52nd percentile

3.8%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

76th percentile

24%

Faster revenue growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,057,058

Up $75,229 (+3.8%) from 2016

Net Assets

Up

$2,021,986

Up $93,100 (+4.8%) from 2016

Liabilities

Down

$35,072

Down $17,871 (-34%) from 2016

Revenue

Up

$1,068,482

Up $206,296 (+24%) from 2016

Expenses

Up

$975,382

Up $33,557 (+3.6%) from 2016

Net Income

Up

$93,100

Up $172,739 (+217%) 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 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

2017

Assets$2,057,058
Liabilities$35,072
Net Assets$2,021,986

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

2017

Revenue$1,068,482
Expenses$975,382
Net Income$93,100
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$1,172,039
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,675,813$1,534,771▼ $141,042
Savings and Temporary Cash Investments$124,513$320,785▲ $196,272
Inventories for Sale or Use$140,879$154,338▲ $13,459
Intangible Assets$5,992$15,175▲ $9,183
Accounts Receivable$8,573$14,435▲ $5,862
Other Notes and Loans Receivable, Net-$12,671-
Prepaid Expenses and Deferred Charges$1,666$4,357▲ $2,691
Cash and Non-Interest-Bearing Accounts$24,393$526▼ $23,867
Total Assets$1,981,829$2,057,058▲ $75,229
Liabilities
Deferred Revenue$27,788$24,025▼ $3,763
Accounts Payable and Accrued Expenses$25,155$11,047▼ $14,108
Total Liabilities$52,943$35,072▼ $17,871
Net Assets / Fund Balance
Unrestricted Net Assets$1,821,266$1,914,366▲ $93,100
Temporarily Rstr Net Assets$107,620$107,620→ $0
Total Net Assets Fund Balance$1,928,886$2,021,986▲ $93,100
Total Liabilities and Net Assets / Fund Balance$1,981,829$2,057,058▲ $75,229

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,138,884$377,545$1,516,429
Equipment$139,853$299,303$439,156
Land$256,034-$256,034
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tom ThorntonExecutive DirectorPT$89,061$89,061
Cheryl ThorntonChief Financial OfficerPT$52,675$52,675

Board Members and Trustees

NameTitle
Max MorangeChairman
Kaitlyn AliotaVice President
Courtney RamboBoard Member
Steve HollenhorstBoard Member
Derek LongSecretary
Fred BermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$713,289
Program Service Revenue
$45,401
Investment Income
$1,542
Other Revenue
$308,250
All Other Contributions
$713,289
Change in Net Assets
$93,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$676,831
Other Expenses$298,551
Total Fundraising Expense$26,910
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$368,917$60,278$22,359$451,554
Current Officers, Directors, Trustees, and Key Employees$115,798$25,938-$141,736
Depreciation Depletion$104,207$34,736-$138,943
Payroll Taxes$37,755$6,697$4,551$49,003
Occupancy$43,872--$43,872
Other Employee Benefits$27,617$6,921-$34,538
Fees for Services Accounting$2,728$22,396-$25,124
Advertising$20,356$564-$20,920
Office Expenses$11,174$655-$11,829
Fees for Services Other$9,184$2,211-$11,395
Insurance$8,158$1,438-$9,596
All Other Expenses$6,587$700-$7,287
Other Expenses$3,523$56-$3,579
Travel$3,292$109-$3,401
Conferences and Meetings$1,052$860-$1,912
Fees for Services Legal$263$102-$365
Royalties$9--$9
Total Functional Expenses$783,023$165,449$26,910$975,382
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cheryl ThorntonCFOCheryl Thornton Who Is the Chief Financial Officer, Paid a Wage and Is Married to Tom Thornton, Executive Director.No-
Tom ThorntonExecutive DirectorTom Thornton Who Is the Executive Director, Paid a Wage and Is Married to Cheryl Thornton, Finance Director.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
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, executive director, is married to cheryl thornton, chief financial officer.

Form 990, Part VI, Section B, Line 11B

The form 990 draft was emailed to all board members with sufficient time to review and offer edits before 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 RD, EVERSON, WA 98247

Signing Officer

Name
Derek Long
Title
Acting Executive Director
Phone
3609665859
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek Long
Formed
2011
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
25
Volunteers
73

Preparer

Firm
Larson Gross Pllc
Address
2211 RIMLAND DR STE 422, BELLINGHAM, WA 98226
Preparer
Steve Forbes-cpa
Phone
3607344280
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IRS990/PYOtherRevenueAmt0367299
IRS990/PYProgramServiceRevenueAmt033095
IRS990/PYRevenuesLessExpensesAmt0-79639
IRS990/PYSalariesCompEmpBnftPaidAmt0626727
IRS990/PYTotalExpensesAmt0941825
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0862186
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt093100
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt05912
IRS990/RentalIncomeOrLossGrp/RealAmt011640
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0336099
IRS990/RoyaltiesGrp/ProgramServicesAmt09
IRS990/RoyaltiesGrp/TotalAmt09
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0124513
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0320785
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0713289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0461242
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0448613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0514486
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0206992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02344622
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019094
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014686
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010995
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09472
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08437
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt062684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0439656
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0499861
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0453774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0378328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0326570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02098189
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt028650
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt028603
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt034697
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt091950
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014686
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010995
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08437
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt062684
IRS990ScheduleA/InvestmentIncomeCYPct00.01360
IRS990ScheduleA/InvestmentIncomePYPct00.00930
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01123
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01123
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98160
IRS990ScheduleA/PublicSupportPY509Pct00.98630
IRS990ScheduleA/PublicSupportTotal509Amt04513802
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt010038
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010921
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt020959
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt010038
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt010921
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt020959
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01152945
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0961103
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0931037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0921417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0568259
IRS990ScheduleA/Total509Grp/TotalAmt04534761
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01172039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0975789
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0943155
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0930889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0576696
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04598568
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01138884
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0377545
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01516429
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139853
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0299303
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0439156
IRS990ScheduleD/LandGrp/BookValueAmt0256034
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0256034
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01534771
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/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, EXECUTIVE DIRECTOR, IS MARRIED TO CHERYL THORNTON, CHIEF FINANCIAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 DRAFT WAS EMAILED TO ALL BOARD MEMBERS WITH SUFFICIENT TIME TO REVIEW AND OFFER EDITS BEFORE 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 11B
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
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0107620
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0107620
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01981829
IRS990/TotalAssetsEOYAmt02057058
IRS990/TotalAssetsGrp/BOYAmt01981829
IRS990/TotalAssetsGrp/EOYAmt02057058
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0713289
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026910
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165449
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0783023

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