Civic Intelligence

West Valley Community Campus

990 • Fiscal year 2023 • EIN 46-0844608

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 01, 2024

Organization Profilewestvalleycommunitycampus.org
PO Box 491Willamina, OR 97396

(541) 921-7530

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

28th percentile

-4.1%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

58%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Down

$999,726

Down $42,239 (-4.1%) from 2022

Net Assets

Down

$998,669

Down $43,662 (-4.2%) from 2022

Liabilities

Up

$1,057

Up $1,423 (+389%) from 2022

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin14th percentile

Revenue

Up

$177,499

Up $65,139 (+58%) from 2022

Expenses

Up

$221,161

Up $109,083 (+97%) from 2022

Net Income

Down

-$43,662

Down $43,944 (-15583%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2015: $32,996Liabilities 2015: $8,240Net Assets 2015: $24,7562015Assets 2016: $113,976Liabilities 2016: $38,203Net Assets 2016: $75,7732016Assets 2017: $156,217Liabilities 2017: $40,000Net Assets 2017: $116,2172017Assets 2018: $1,050,140Liabilities 2018: $0Net Assets 2018: $1,050,1402018Assets 2019: $1,061,630Liabilities 2019: $0Net Assets 2019: $1,061,6302019Assets 2020: $1,056,335Liabilities 2020: $0Net Assets 2020: $1,056,3352020Assets 2021: $1,042,561Liabilities 2021: $0Net Assets 2021: $1,042,5612021Assets 2022: $1,041,965Liabilities 2022: -$366Net Assets 2022: $1,042,3312022Assets 2023: $999,726Liabilities 2023: $1,057Net Assets 2023: $998,6692023Assets 2024: $1,000,706Liabilities 2024: -$625Net Assets 2024: $1,001,3312024

Highlighted filing

2023

Assets$999,726
Liabilities$1,057
Net Assets$998,669
Open 2023 Filing

Operations Trend

Revenue Growth83rd percentile

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

$1.0M$500K$0-$500KRevenue 2015: $73,494Expenses 2015: $50,498Net Income 2015: $22,9962015Revenue 2016: $123,458Expenses 2016: $72,441Net Income 2016: $51,0172016Revenue 2017: $112,946Expenses 2017: $72,502Net Income 2017: $40,4442017Revenue 2018: $967,854Expenses 2018: $73,931Net Income 2018: $893,9232018Revenue 2019: $55,667Expenses 2019: $44,177Net Income 2019: $11,4902019Revenue 2020: $61,522Expenses 2020: $64,522Net Income 2020: -$3,0002020Revenue 2021: $61,573Expenses 2021: $78,309Net Income 2021: -$16,7362021Revenue 2022: $112,360Expenses 2022: $112,078Net Income 2022: $2822022Revenue 2023: $177,499Expenses 2023: $221,161Net Income 2023: -$43,6622023Revenue 2024: $102,694Expenses 2024: $100,032Net Income 2024: $2,6622024

Highlighted filing

2023

Revenue$177,499
Expenses$221,161
Net Income-$43,662
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 1, 2024
Return Version
2023v5.1
Gross Receipts
$177,499
Mission and Program Overview

Mission

The West Valley Community Campus provides a place to foster community and individual growth through educational, recreational and cultural activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$856,783$837,238▼ $19,545
Cash and Non-Interest-Bearing Accounts$185,847$85,381▼ $100,466
Savings and Temporary Cash Investments-$77,107-
Prepaid Expenses and Deferred Charges$-665--
Total Assets$1,041,965$999,726▼ $42,239
Liabilities
Unsecured Notes Loans Payable$-366$1,057▲ $1,423
Total Liabilities$-366$1,057▲ $1,423
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,042,331$998,669▼ $43,662
Total Net Assets Fund Balance$1,042,331$998,669▼ $43,662
Total Liabilities and Net Assets / Fund Balance$1,041,965$999,726▼ $42,239

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$449,540$78,180$527,720
Land$332,280-$332,280
Leasehold Improvements$45,663-$45,663
Equipment$9,755-$9,755
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Pamela HyltonChair
Dennis WerthVice Chair
Dick PaayBoard Member
Recca MazeBoard Member
Cris DarrSecretary
Matthew HuegliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$125,698
Program Service Revenue
$49,642
Investment Income
$2,159
Other Revenue
$0
All Other Contributions
$124,070
Change in Net Assets
$-43,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,448
Salaries, Compensation, and Employee Benefits$73,713
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$79,152$25,000-$104,152
Other Salaries and Wages$46,846$15,615-$62,461
Depreciation Depletion$19,545--$19,545
Insurance$10,049$3,350-$13,399
Payroll Taxes$4,588$1,529-$6,117
Other Employee Benefits$3,851$1,284-$5,135
Office Expenses$3,259$399-$3,658
Fees for Services Other$2,798$116-$2,914
Information Technology$2,122--$2,122
Advertising$1,232$66-$1,298
Conferences and Meetings-$360-$360
Total Functional Expenses$173,442$47,719$0$221,161
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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 governing body review Part VI line 11

“tax returns emailed to governing body prior to filing”

Conflict of interest policy compliance Part VI line 12C

“Conflict of Interest Policy reviewed biannually. Scheduled for update February 2026.”

Governing documents etc available to public Part VI line 19

“all governing documents available upon request”

Filing and Contact Details

Filer

Filer Name
West Valley Community Campus
EIN
46-0844608
Address
PO Box 491, Willamina, OR 97396
Doing Business As
West Valley Community Campus

Signing Officer

Name
Pamela Hylton
Title
Chair
Phone
5419217530
Signed
2024-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Hylton
Formed
2013
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Magnolia Management LLC
Address
PO Box 960, Willamina, OR 97396
Preparer
Marian Rose Lucas
Phone
5037020577
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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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09755
IRS990ScheduleD/LandGrp/BookValueAmt0332280
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0332280
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045663
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045663
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0837238
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0tax returns emailed to governing body prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of Interest Policy reviewed biannually. Scheduled for update February 2026.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2all governing documents available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01041965
IRS990/TotalAssetsEOYAmt0999726
IRS990/TotalAssetsGrp/BOYAmt01041965
IRS990/TotalAssetsGrp/EOYAmt0999726
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0125698
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047719
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221161
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-366
IRS990/TotalLiabilitiesEOYAmt01057
IRS990/TotalLiabilitiesGrp/BOYAmt0-366
IRS990/TotalLiabilitiesGrp/EOYAmt01057
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01042331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0998669
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0173442
IRS990/TotalProgramServiceRevenueAmt049642
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt051801
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0177499
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01041965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0999726
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0-366
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01057
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0westvalleycommunitycampus.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Pamela Hylton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum05419217530
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0West Valley Community Campus
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0460844608
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 491
ReturnHeader/Filer/USAddress/CityNm0Willamina
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097396
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814431476
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Magnolia Management LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 960
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Willamina
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097396
ReturnHeader/PreparerPersonGrp/PhoneNum05037020577
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marian Rose Lucas
ReturnHeader/ReturnTs02024-09-23T14:06:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$999,726
Liabilities
$1,057
Net assets
$998,669
Revenue
$177,499
Expenses
$221,161
Net income
-$43,662
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.10$0.10$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.18$0.22$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.11$0.11$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.06$0.08$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.06$0.06$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.06$0.04$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.97$0.07$0.89
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.04$0.12$0.11$0.07$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.04$0.08$0.12$0.07$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.01$0.02$0.07$0.05$0.02