Civic Intelligence

Daya Foundation

990 • Fiscal year 2018 • EIN 45-5184611

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 06, 2019

4416 SW Lobelia StreetPortland, OR 97219

(503) 552-9642

Siviq Scores

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

Liabilities / Assets

99th percentile

6.77x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

1.30x

Higher debt load relative to revenue than 96% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

31st percentile

-8.8%

Faster asset growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

6.8%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$38,573

Down $3,720 (-8.8%) from 2017

Net Assets

-$222,501

No earlier filing loaded for comparison.

Liabilities

Down

$261,074

Down $41,986 (-14%) from 2017

Revenue

Up

$200,327

Up $12,773 (+6.8%) from 2017

Expenses

Down

$164,924

Down $78,092 (-32%) from 2017

Net Income

Up

$35,403

Up $90,865 (+164%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2012: $30,883Liabilities 2012: $51,2662012Assets 2013: $19,679Liabilities 2013: $34,0622013Assets 2014: $24,143Liabilities 2014: $35,032Net Assets 2014: -$10,8892014Assets 2015: $42,372Liabilities 2015: $66,0252015Assets 2017: $42,293Liabilities 2017: $303,0602017Assets 2018: $38,573Liabilities 2018: $261,074Net Assets 2018: -$222,5012018Assets 2019: $50,016Liabilities 2019: $285,912Net Assets 2019: -$235,8962019Assets 2020: $58,995Liabilities 2020: $215,916Net Assets 2020: -$156,9212020Assets 2021: $214,497Liabilities 2021: $325,366Net Assets 2021: -$110,8692021Assets 2022: $221,836Liabilities 2022: $349,732Net Assets 2022: -$127,8962022Assets 2023: $141,269Liabilities 2023: $206,807Net Assets 2023: -$65,5382023Assets 2024: $324,014Liabilities 2024: $89,477Net Assets 2024: $234,5372024

Highlighted filing

2018

Assets$38,573
Liabilities$261,074
Net Assets-$222,501

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $113,160Expenses 2012: $133,543Net Income 2012: -$20,3832012Revenue 2013: $181,438Expenses 2013: $175,438Net Income 2013: $6,0002013Revenue 2014: $194,413Expenses 2014: $190,918Net Income 2014: $3,4952014Revenue 2015: $198,550Expenses 2015: $211,907Net Income 2015: -$13,3572015Revenue 2017: $187,554Expenses 2017: $243,016Net Income 2017: -$55,4622017Revenue 2018: $200,327Expenses 2018: $164,924Net Income 2018: $35,4032018Revenue 2019: $180,439Expenses 2019: $195,028Net Income 2019: -$14,5892019Revenue 2020: $207,938Expenses 2020: $149,334Net Income 2020: $58,6042020Revenue 2021: $177,346Expenses 2021: $129,159Net Income 2021: $48,1872021Revenue 2022: $247,844Expenses 2022: $180,906Net Income 2022: $66,9382022Revenue 2023: $123,027Expenses 2023: $132,896Net Income 2023: -$9,8692023Revenue 2024: $393,956Expenses 2024: $93,881Net Income 2024: $300,0752024

Highlighted filing

2018

Revenue$200,327
Expenses$164,924
Net Income$35,403
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$200,327
Mission and Program Overview

Mission

The daya foundation is a non-profit yoga therapy center supporting northwest communities. We deliver accessible yoga alternatives in the form of public and agency-based yoga classes, yoga therapy interventions for anxiety, depression, addiction, and adaptive yoga programs for those with medical conditions that require medically-sensitive yoga. We teach the tools that build each student's essential life skills toolkit adn that empower them to make a difference.

Daya foundation's mission is to provide yoga alternatives to northwest communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$109,962$77,895▼ $32,067
Land, Buildings, and Equipment, Net$35,224$29,767▼ $5,457
Cash and Non-Interest-Bearing Accounts$7,069$8,806▲ $1,737
Total Assets$42,293$38,573▼ $3,720
Liabilities
Other Liabilities$176,594$176,594→ $0
Accounts Payable and Accrued Expenses$12,587$6,585▼ $6,002
Total Liabilities$299,143$261,074▼ $38,069
Net Assets / Fund Balance
Unrestricted Net Assets$-256,850$-222,501▲ $34,349
Total Net Assets Fund Balance$-256,850$-222,501▲ $34,349
Total Liabilities and Net Assets / Fund Balance$42,293$38,573▼ $3,720

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$28,259$8,357$36,616
Equipment$1,508$18,775$20,283
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sarahjoy MarshBoard Chair
Betsy RussellDirector
Linda ElliottDirector
Nicole ClearyDirector
Tamera SlackDirector
Molly KernsSecretary
Jay GregoryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,701
Program Service Revenue
$139,141
Investment Income
$0
Other Revenue
$31,485
All Other Contributions
$10,000
Change in Net Assets
$35,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,339
Salaries, Compensation, and Employee Benefits$20,135
Total Fundraising Expense$5,515
Professional Fundraising Fees$5,450
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$57,058--$57,058
Fees for Services Other$40,657-$65$40,722
Other Salaries and Wages$17,856--$17,856
Office Expenses$12,707--$12,707
Advertising$10,738--$10,738
Depreciation Depletion$7,335--$7,335
Fees for Services Professional Fundraising--$5,450$5,450
Information Technology$4,099--$4,099
Fees for Services Accounting$3,156--$3,156
Payroll Taxes$2,279--$2,279
Insurance$1,254--$1,254
Travel$1,088--$1,088
Fees for Services Legal$710--$710
Interest$296--$296
Conferences and Meetings$176--$176
Total Functional Expenses$159,409$0$5,515$164,924
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$5,450
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$109,962$77,895▼ $32,067
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Teaching Contracts - Yogalife$176,594
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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

Board chair reviews form 990 and related schedules prior to signing and filing.

Form 990, Page 6, Part VI, Line 19

Governing documents will be made available upon request.

Filing and Contact Details

Filer

Filer Name
Daya Foundation
EIN
45-5184611
Phone
5035529642
Address
4416 SW LOBELIA STREET, PORTLAND, OR 97219

Signing Officer

Name
Sarahjoy Marsh
Title
Board Chair
Phone
5035529642
Signed
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarahjoy Marsh
Formed
2012
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
30

Preparer

Firm
Fire & Ice Accounting LLC
Address
3705 ARCTIC BLVD 122, ANCHORAGE, AK 99503-5774
Preparer
Paul J Welp CPA
Phone
9077275716
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The daya foundation is a non-profit yoga therapy center supporting northwest communities. We deliver accessible yoga alternatives in the form of public and agency-based yoga classes, yoga therapy interventions for anxiety, depression, addiction, and adaptive yoga programs for those with medical conditions that require medically-sensitive yoga. We teach the tools that build each student's essential life skills toolkit adn that empower them to make a difference.

Form 990, Part IX, Line 11G

Consulting fees 6,721 0 0 contract labor 27,007 0 0 bank and credit card fees 4,798 0 0 licenses and permits 2,131 0 0 supplies - fundraising 0 0 65 total 40,657 0 65

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0194413
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0958560
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt018775
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020283
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028259
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08357
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036616
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0176594
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TEACHING CONTRACTS - YOGALIFE
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IRS990ScheduleD/TotalLiabilityAmt0176594
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt125371
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt222713
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1YOGALIFE INC
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CONSTRUCTION LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2CASH FLOW
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt151288
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt245180
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0SARAHJOY MARSH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DAYA FOUNDATION IS A NON-PROFIT YOGA THERAPY CENTER SUPPORTING NORTHWEST COMMUNITIES. WE DELIVER ACCESSIBLE YOGA ALTERNATIVES IN THE FORM OF PUBLIC AND AGENCY-BASED YOGA CLASSES, YOGA THERAPY INTERVENTIONS FOR ANXIETY, DEPRESSION, ADDICTION, AND ADAPTIVE YOGA PROGRAMS FOR THOSE WITH MEDICAL CONDITIONS THAT REQUIRE MEDICALLY-SENSITIVE YOGA. WE TEACH THE TOOLS THAT BUILD EACH STUDENT'S ESSENTIAL LIFE SKILLS TOOLKIT ADN THAT EMPOWER THEM TO MAKE A DIFFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD CHAIR REVIEWS FORM 990 AND RELATED SCHEDULES PRIOR TO SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING FEES 6,721 0 0 CONTRACT LABOR 27,007 0 0 BANK AND CREDIT CARD FEES 4,798 0 0 LICENSES AND PERMITS 2,131 0 0 SUPPLIES - FUNDRAISING 0 0 65 TOTAL 40,657 0 65
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0164924
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0299143
IRS990/TotalLiabilitiesEOYAmt0261074
IRS990/TotalLiabilitiesGrp/BOYAmt0299143
IRS990/TotalLiabilitiesGrp/EOYAmt0261074
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-256850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-222501
IRS990/TotalProgramServiceExpensesAmt0159409
IRS990/TotalProgramServiceRevenueAmt0139141
IRS990/TotalRevenueGrp/ExclusionAmt031485
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0139141
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200327
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042293
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038573
IRS990/TravelGrp/ProgramServicesAmt01088
IRS990/TravelGrp/TotalAmt01088
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-256850
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-222501
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04416 SW LOBELIA STREET
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097219
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.DAYAFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAHJOY MARSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05035529642
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAYA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0DAYA
ReturnHeader/Filer/EIN0455184611
ReturnHeader/Filer/PhoneNum05035529642
ReturnHeader/Filer/USAddress/AddressLine1Txt04416 SW LOBELIA STREET
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097219
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0156CDA2029C7990532F5AA007BB64844772F29C4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0156CDA2029C7990532F5AA007BB64844772F29C4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.87.40.85
ReturnHeader/FilingSecurityInformation/IPDt02019-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:56:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475424798
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FIRE & ICE ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03705 ARCTIC BLVD 122
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANCHORAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0995035774
ReturnHeader/PreparerPersonGrp/PhoneNum09077275716
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL J WELP CPA
ReturnHeader/ReturnTs02019-11-12T18:56:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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