Civic Intelligence

Poca Technical Institute

990 • Fiscal year 2016 • EIN 45-5496763

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

Organization ProfileWWW.POCATECH.COM
3526 NE 57th AvePortland, OR 97213

(503) 335-9400

Siviq Scores

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

Liabilities / Assets

79th percentile

0.13x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

37th percentile

-1.4%

Higher net margin than 37% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$51,667

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

44th percentile

-0.4%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$174,625

Down $692 (-0.4%) from 2015

Net Assets

Down

$152,259

Down $3,528 (-2.3%) from 2015

Liabilities

Up

$22,366

Up $2,836 (+15%) from 2015

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin37th percentile

Revenue

Up

$261,190

Up $71,228 (+37%) from 2015

Expenses

Up

$264,718

Up $102,690 (+63%) from 2015

Net Income

Down

-$3,528

Down $31,462 (-113%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$800K$600K$400K$200K$0Assets 2014: $139,152Liabilities 2014: $11,299Net Assets 2014: $127,8532014Assets 2015: $175,317Liabilities 2015: $19,530Net Assets 2015: $155,7872015Assets 2016: $174,625Liabilities 2016: $22,366Net Assets 2016: $152,2592016Assets 2017: $165,501Liabilities 2017: $27,894Net Assets 2017: $137,6072017Assets 2018: $157,550Liabilities 2018: $21,587Net Assets 2018: $135,9632018Assets 2019: $150,876Liabilities 2019: $17,527Net Assets 2019: $133,3492019Assets 2020: $261,432Liabilities 2020: $157,860Net Assets 2020: $103,5722020Assets 2021: $686,800Liabilities 2021: $619,110Net Assets 2021: $67,6902021Assets 2022: $357,643Liabilities 2022: $313,555Net Assets 2022: $44,0882022Assets 2023: $297,313Liabilities 2023: $285,739Net Assets 2023: $11,5742023Assets 2024: $244,664Liabilities 2024: $235,985Net Assets 2024: $8,6792024

Highlighted filing

2016

Assets$174,625
Liabilities$22,366
Net Assets$152,259
Open 2016 Filing

Operations Trend

Revenue Growth82nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $157,752Expenses 2014: $63,404Net Income 2014: $94,3482014Revenue 2015: $189,962Expenses 2015: $162,028Net Income 2015: $27,9342015Revenue 2016: $261,190Expenses 2016: $264,718Net Income 2016: -$3,5282016Revenue 2017: $286,461Expenses 2017: $301,113Net Income 2017: -$14,6522017Revenue 2018: $287,140Expenses 2018: $288,784Net Income 2018: -$1,6442018Revenue 2019: $246,420Expenses 2019: $249,034Net Income 2019: -$2,6142019Revenue 2020: $229,494Expenses 2020: $259,277Net Income 2020: -$29,7832020Revenue 2021: $243,381Expenses 2021: $279,263Net Income 2021: -$35,8822021Revenue 2022: $254,828Expenses 2022: $278,430Net Income 2022: -$23,6022022Revenue 2023: $311,857Expenses 2023: $339,986Net Income 2023: -$28,1292023Revenue 2024: $329,786Expenses 2024: $332,710Net Income 2024: -$2,9242024

Highlighted filing

2016

Revenue$261,190
Expenses$264,718
Net Income-$3,528
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$261,587
Mission and Program Overview

Mission

Poca technical institute is a nonprofit, acupuncture school that recruits and trains students to provide acupuncture to underserved communities and to establish an academic foundation for the practice of liberation acupuncture.

Poca technical institute is a nonprofit, technical acupuncture school providing affordable acupuncture training and master's level certification.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$92,903$90,489▼ $2,414
Savings and Temporary Cash Investments$67,255$67,289▲ $34
Cash and Non-Interest-Bearing Accounts$6,801$7,330▲ $529
Accounts Receivable$5,977$4,939▼ $1,038
Prepaid Expenses and Deferred Charges$2,381$4,578▲ $2,197
Total Assets$175,317$174,625▼ $692
Liabilities
Deferred Revenue$19,530$20,921▲ $1,391
Accounts Payable and Accrued Expenses-$1,445-
Total Liabilities$19,530$22,366▲ $2,836
Net Assets / Fund Balance
Unrestricted Net Assets$152,897$149,423▼ $3,474
Temporarily Rstr Net Assets$2,890$2,836▼ $54
Total Net Assets Fund Balance$155,787$152,259▼ $3,528
Total Liabilities and Net Assets / Fund Balance$175,317$174,625▼ $692

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$90,489$23,100$113,589
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa Rohleder LacExecutive DiFT$41,667$10,000$51,667

Board Members and Trustees

NameTitle
Melissa Tiernan LacPresident
Amy Vance MswDirector
John Vella LacDirector
Sr Eileen Mckenzie LacDirector
Jade Fang LacSecretary
Helen Scharber PhdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,150
Program Service Revenue
$189,277
Investment Income
$-285
Other Revenue
$2,048
All Other Contributions
$44,683
Change in Net Assets
$-3,528

Audited Revenue Reconciliation

Revenue per Audited Statements
$261,190
Revenue Not Reported on Form 990
$29,200
Total Revenue per Audited Statements
$290,390
Total Revenue per Form 990
$261,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$157,667
Other Expenses$107,051
Total Fundraising Expense$5,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,548$53,660$3,037$101,245
Current Officers, Directors, Trustees, and Key Employees$18,333$22,084$1,250$41,667
Occupancy$26,276--$26,276
Fees for Services Accounting-$23,142-$23,142
Payroll Taxes$6,492$7,820$443$14,755
Depreciation Depletion$11,170--$11,170
Fees for Services Other$5,500$1,754-$7,254
Travel$2,525$2,707-$5,232
Insurance$2,793$2,127-$4,920
All Other Expenses$601$1,326$1$1,928
Other Expenses$1,227$599$653$1,826
Fees for Services Legal-$1,229-$1,229
Advertising$18$148$18$184
Total Functional Expenses$123,425$135,891$5,402$264,718

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$293,918
Expenses per Audited Statements$264,718
Total Expenses per Form 990$264,718
Expenses Not Reported on Form 990$29,200
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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

“All members of the board of directors receive copies of our form 990 prior to filing by either email or paper. Form 990 is reviewed as part of the board of directors annual meting.”

Form 990, Page 6, Part VI, Line 12C

“The organizations's board members report contemporaneously any potential conflict of interest to the board at regularly scheduled meetings. The board considers the conflict of interest policy and acts accordingly on an as needed basis.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents , conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Poca Technical Institute
EIN
45-5496763
Address
3526 NE 57TH AVE, PORTLAND, OR 97213

Signing Officer

Name
Lisa Rohleder Lac
Title
Executive Director
Phone
5037819740
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Tiernan Lac
Formed
2011
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
13
Volunteers
10

Preparer

Firm
Wilken & Company Pc Cpas
Address
2435 SW FIFTH AVE, PORTLAND, OR 97201-4966
Preparer
Nola J Wilken CPA
Phone
5032251359
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POCA TECHNICAL INSTITUTE HAS ADVERTISED ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14.B. POCA TECH OFFERS NO SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE COPIES OF OUR FORM 990 PRIOR TO FILING BY EITHER EMAIL OR PAPER. FORM 990 IS REVIEWED AS PART OF THE BOARD OF DIRECTORS ANNUAL METING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS'S BOARD MEMBERS REPORT CONTEMPORANEOUSLY ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD AT REGULARLY SCHEDULED MEETINGS. THE BOARD CONSIDERS THE CONFLICT OF INTEREST POLICY AND ACTS ACCORDINGLY ON AN AS NEEDED BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS , CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0COOPERATIV
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PEOPLE'S ORGANIZATION OF COMMUNITY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt0ACUPUNCTURE
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OR
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt120000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt225467
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WORKING CLASS ACUPUNCTURE INC
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$174,625
Liabilities
$22,366
Net assets
$152,259
Revenue
$261,190
Expenses
$264,718
Net income
-$3,528
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$2.36$0.09$3.30$3.33$0.03
2023Summary only. Only limited summary data is available for this year.$2.97$2.86$0.12$3.12$3.40$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$3.14$0.44$2.55$2.78$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.87$6.19$0.68$2.43$2.79$0.36
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$1.58$1.04$2.29$2.59$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.18$1.33$2.46$2.49$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.22$1.36$2.87$2.89$0.02
2017Summary only. Only limited summary data is available for this year.$1.66$0.28$1.38$2.86$3.01$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.75$0.22$1.52$2.61$2.65$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.20$1.56$1.90$1.62$0.28
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.11$1.28$1.58$0.63$0.94