Civic Intelligence

Project Lemonade Inc C/O Cynthia Fraser

990 • Fiscal year 2021 • EIN 46-1675159

Nov 01, 2020 to Oct 31, 2021 • Filed on Sep 15, 2022

PO Box 96144Portland, OR 97296-6003

(503) 422-0949

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

60th percentile

18%

Higher net margin than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

58th percentile

13%

Faster asset growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-2.2%

Faster revenue growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,129,894

Up $133,744 (+13%) from 2020

Net Assets

Up

$1,115,638

Up $146,787 (+15%) from 2020

Liabilities

Down

$14,256

Down $13,043 (-48%) from 2020

Revenue

Down

$803,906

Down $18,125 (-2.2%) from 2020

Expenses

Up

$657,119

Up $68,911 (+12%) from 2020

Net Income

Down

$146,787

Down $87,036 (-37%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $34,504Liabilities 2013: $0Net Assets 2013: $34,5042013Assets 2014: $94,174Liabilities 2014: $02014Assets 2015: $189,839Liabilities 2015: $0Net Assets 2015: $189,8392015Assets 2016: $242,213Liabilities 2016: $0Net Assets 2016: $242,2132016Assets 2017: $361,744Liabilities 2017: $0Net Assets 2017: $361,7442017Assets 2018: $695,656Liabilities 2018: $0Net Assets 2018: $695,6562018Assets 2019: $739,583Liabilities 2019: $4,555Net Assets 2019: $735,0282019Assets 2020: $996,150Liabilities 2020: $27,299Net Assets 2020: $968,8512020Assets 2021: $1,129,894Liabilities 2021: $14,256Net Assets 2021: $1,115,6382021Assets 2022: $1,368,137Liabilities 2022: $8,967Net Assets 2022: $1,359,1702022Assets 2023: $1,445,153Liabilities 2023: $38,235Net Assets 2023: $1,406,9182023Assets 2024: $1,432,081Liabilities 2024: $39,206Net Assets 2024: $1,392,8752024

Highlighted filing

2021

Assets$1,129,894
Liabilities$14,256
Net Assets$1,115,638

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $64,605Expenses 2013: $30,101Net Income 2013: $34,5042013Revenue 2014: $120,467Expenses 2014: $60,797Net Income 2014: $59,6702014Revenue 2015: $229,797Expenses 2015: $134,132Net Income 2015: $95,6652015Revenue 2016: $333,147Expenses 2016: $280,773Net Income 2016: $52,3742016Revenue 2017: $666,897Expenses 2017: $547,366Net Income 2017: $119,5312017Revenue 2018: $415,303Expenses 2018: $343,337Net Income 2018: $71,9662018Revenue 2019: $645,210Expenses 2019: $610,476Net Income 2019: $34,7342019Revenue 2020: $822,031Expenses 2020: $588,208Net Income 2020: $233,8232020Revenue 2021: $803,906Expenses 2021: $657,119Net Income 2021: $146,7872021Revenue 2022: $1,162,641Expenses 2022: $911,045Net Income 2022: $251,5962022Revenue 2023: $875,563Expenses 2023: $827,815Net Income 2023: $47,7482023Revenue 2024: $1,345,404Expenses 2024: $1,354,749Net Income 2024: -$9,3452024

Highlighted filing

2021

Revenue$803,906
Expenses$657,119
Net Income$146,787
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Sep 15, 2022
Return Version
2020v4.2
Gross Receipts
$825,877
Mission and Program Overview

Mission

To serve foster children and children under the supervision of the oregon department of health services in oregon and southern washington via contributions of clothing and school supplies.

Project lemonade provides foster youth with a back-to-school shopping experience and offers support to inspire self-esteem and promote success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$968,851$1,115,638▲ $146,787
Cash and Non-Interest-Bearing Accounts$654,841$760,687▲ $105,846
Inventories for Sale or Use$241,274$269,187▲ $27,913
Savings and Temporary Cash Investments$100,029$100,020▼ $9
Accounts Receivable$6$0▼ $6
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$996,150$1,129,894▲ $133,744
Liabilities
Other Liabilities$27,299$14,256▼ $13,043
Total Liabilities$27,299$14,256▼ $13,043
Net Assets / Fund Balance
Total Net Assets Fund Balance$968,851$1,115,638▲ $146,787
Total Liabilities and Net Assets / Fund Balance$996,150$1,129,894▲ $133,744
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tana ThomsonChair
Kirsten M BradyDevelopment Chair
Neal ShechterGovernance Chair
Karen HinsdaleVice Chair
Dawn M TangvaldDirector
Janice SloneckerDirector
Julie RoodDirector
Lexy GarbarinoDirector
Linda FaveroDirector
Sara WrightDirector
Sheila KisorDirector
Tracy WilliamsDirector
Anna PalermoSecretary
Michael LiskaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$585,636
Program Service Revenue
$0
Investment Income
$1,981
Other Revenue
$216,289
All Other Contributions
$528,166
Change in Net Assets
$146,787

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$121,590Fair Market Value
Total Noncash Contributions$121,590-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,103
Salaries, Compensation, and Employee Benefits$191,016
Total Fundraising Expense$30,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,564$34,524$23,151$171,239
Fees for Services Management$5,000$17,568-$22,568
Payroll Taxes$10,566$6,259$2,144$18,969
Occupancy$11,575$3,500-$15,075
Advertising-$6,123$4,976$11,099
Office Expenses$4,744$3,647-$8,391
Fees for Services Accounting-$5,775-$5,775
Other Expenses$8,047$4,119-$4,119
Information Technology-$4,062-$4,062
Insurance-$3,963-$3,963
All Other Expenses$1,138$2,465-$3,603
Other Employee Benefits$308$350$150$808
Fees for Services Legal-$485-$485
Conferences and Meetings-$297-$297
Total Functional Expenses$533,561$93,137$30,421$657,119
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$238,260
Fundraising Direct Expenses$21,971
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2021 Fall Fundraiser$198,312$198,312$21,971$176,341
2021 May Campaign$39,948$39,948-$39,948
Total Events$238,260$238,260$21,971$216,289
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$14,256
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Part VI, Section B, Line 11B

It will be reviewed and approved by the treasurer & finance committee. Approval of the tax return by vote.

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

Annual conflict of interest form to be signed by board directors at annual board meeting.

Form 990, Part VI, Section B, Line 15A

Current and past presidents have been hr specialists in conjunction with the governance committee.

Form 990, Part VI, Section C, Line 19

We have not made the conflict of interest available for public, but it is available upon request. Each board member signs it upon being approved by the board.

Filing and Contact Details

Filer

Filer Name
Project Lemonade Inc
EIN
46-1675159
Phone
5034220949
Address
PO BOX 96144, PORTLAND, OR 97296-6003

Signing Officer

Name
Jonathan Gannon
Title
Treasurer
Phone
5034220949
Signed
2022-09-15

Organization Details

Principal Officer
Jonathan Gannon
Formed
2012
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
8
Volunteers
300
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IRS990/OtherExpensesGrp/TotalAmt28047
IRS990/OtherExpensesGrp/TotalAmt34119
IRS990/OtherLiabilitiesGrp/BOYAmt027299
IRS990/OtherLiabilitiesGrp/EOYAmt014256
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023151
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034524
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0113564
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171239
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02144
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06259
IRS990/PayrollTaxesGrp/ProgramServicesAmt010566
IRS990/PayrollTaxesGrp/TotalAmt018969
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JONATHAN GANNON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0608972
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01613
IRS990/PYOtherExpensesAmt0435785
IRS990/PYOtherRevenueAmt0211446
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0233823
IRS990/PYSalariesCompEmpBnftPaidAmt0152423
IRS990/PYTotalExpensesAmt0588208
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0822031
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0146787
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0585636
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0968851
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01115638
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100029
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100020
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0531205
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0608972
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0477682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0254061
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0506519
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02378439
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01981
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01613
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0236
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03830
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0271221
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0224670
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0196690
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0159069
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0185100
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01036750
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01981
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01613
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03830
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt03415189
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0802426
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0833642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0674372
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0413130
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0691619
IRS990ScheduleA/Total509Grp/TotalAmt03415189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0804407
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0835255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0674608
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0413130
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0691619
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03419019
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/OtherLiabilitiesOrgGrp/Amt014256
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt014256
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021971
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm02021 FALL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm02021 MAY CAMPAIGN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0198312
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt039948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0238260
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0198312
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt039948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0238260
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0216289
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021971
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021971
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0121590
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IT WILL BE REVIEWED AND APPROVED BY THE TREASURER & FINANCE COMMITTEE. APPROVAL OF THE TAX RETURN BY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL CONFLICT OF INTEREST FORM TO BE SIGNED BY BOARD DIRECTORS AT ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CURRENT AND PAST PRESIDENTS HAVE BEEN HR SPECIALISTS IN CONJUNCTION WITH THE GOVERNANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WE HAVE NOT MADE THE CONFLICT OF INTEREST AVAILABLE FOR PUBLIC, BUT IT IS AVAILABLE UPON REQUEST. EACH BOARD MEMBER SIGNS IT UPON BEING APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0996150
IRS990/TotalAssetsEOYAmt01129894

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