Civic Intelligence

Positive Community Kitchen

990 • Fiscal year 2022 • EIN 46-2005159

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

PO Box 11513Eugene, OR 97440

(541) 968-8789

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

57th percentile

9.3%

Higher net margin than 57% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$56,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

69th percentile

17%

Faster asset growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

22%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$192,833

Up $28,303 (+17%) from 2021

Net Assets

Up

$187,606

Up $25,455 (+16%) from 2021

Liabilities

Up

$5,227

Up $2,848 (+120%) from 2021

Revenue

Up

$274,057

Up $48,852 (+22%) from 2021

Expenses

Up

$248,602

Up $51,274 (+26%) from 2021

Net Income

Down

$25,455

Down $2,422 (-8.7%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2015: $44,920Liabilities 2015: $02015Assets 2016: $46,356Liabilities 2016: $02016Assets 2017: $70,498Liabilities 2017: $0Net Assets 2017: $70,4982017Assets 2018: $25,413Liabilities 2018: $1,3532018Assets 2019: $84,572Liabilities 2019: $1,682Net Assets 2019: $82,8902019Assets 2020: $135,255Liabilities 2020: $21,998Net Assets 2020: $113,2572020Assets 2021: $164,530Liabilities 2021: $2,379Net Assets 2021: $162,1512021Assets 2022: $192,833Liabilities 2022: $5,227Net Assets 2022: $187,6062022Assets 2023: $154,413Liabilities 2023: $7,024Net Assets 2023: $147,3892023Assets 2024: $116,160Liabilities 2024: $7,995Net Assets 2024: $108,1652024

Highlighted filing

2022

Assets$192,833
Liabilities$5,227
Net Assets$187,606

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $68,434Expenses 2015: $36,625Net Income 2015: $31,8092015Revenue 2016: $94,723Expenses 2016: $92,914Net Income 2016: $1,8092016Revenue 2017: $140,638Expenses 2017: $116,496Net Income 2017: $24,1422017Revenue 2018: $32,449Expenses 2018: $78,887Net Income 2018: -$46,4382018Revenue 2019: $220,871Expenses 2019: $162,041Net Income 2019: $58,8302019Revenue 2020: $200,262Expenses 2020: $169,854Net Income 2020: $30,4082020Revenue 2021: $225,205Expenses 2021: $197,328Net Income 2021: $27,8772021Revenue 2022: $274,057Expenses 2022: $248,602Net Income 2022: $25,4552022Revenue 2023: $257,263Expenses 2023: $297,480Net Income 2023: -$40,2172023Revenue 2024: $289,022Expenses 2024: $328,246Net Income 2024: -$39,2242024

Highlighted filing

2022

Revenue$274,057
Expenses$248,602
Net Income$25,455
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.1
Gross Receipts
$284,798
Mission and Program Overview

Mission

To inspire community wellness through food

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$160,688$192,289▲ $31,601
Prepaid Expenses and Deferred Charges$2,570$0▼ $2,570
Land, Buildings, and Equipment, Net$1,122$394▼ $728
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$164,530$192,833▲ $28,303
Other Assets Total$150$150→ $0
Liabilities
Other Liabilities$2,374$5,227▲ $2,853
Accounts Payable and Accrued Expenses$5--
Total Liabilities$2,379$5,227▲ $2,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$162,151$187,606▲ $25,455
Total Net Assets Fund Balance$162,151$187,606▲ $25,455
Total Liabilities and Net Assets / Fund Balance$164,530$192,833▲ $28,303

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$-1,049$3,082$2,033
Other Land Buildings$1,443$160$1,603
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Megan RichterExecutive DirectorPT$56,000$56,000

Board Members and Trustees

NameTitle
Kim EsrigPresident
Julie GemmelLVice President
Beth KruzikiDirector
Chris WaltonDirector
Cory IwatsuDirector
Monica Homen RodriguesDirector
Ken ButtersSecretary
Shanna HuttonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,767
Program Service Revenue
$7,476
Investment Income
$55
Other Revenue
$125,759
All Other Contributions
$140,767
Change in Net Assets
$25,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,404
Other Expenses$89,198
Total Fundraising Expense$3,605
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,713--$89,713
Current Officers, Directors, Trustees, and Key Employees$44,800$8,400$2,800$56,000
Occupancy$13,061$3,385-$16,446
Payroll Taxes$9,236$3,647$521$13,404
All Other Expenses$8,438$837$284$9,559
Other Expenses$5,691$1,000-$5,691
Fees for Services Other$3,573--$3,573
Insurance-$3,016-$3,016
Advertising$2,700--$2,700
Office Expenses$1,160$355-$1,515
Depreciation Depletion-$728-$728
Other Employee Benefits$287--$287
Total Functional Expenses$223,629$21,368$3,605$248,602
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$136,500
Fundraising Direct Expenses$10,741
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction Event$122,760$122,760$8,904$113,856
Teen Event$13,740$13,740$957$12,783
Total Events$136,500$136,500$10,741$125,759
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PR WH Payable$2,657
Nourish$2,570
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Positive Community Kitchen
EIN
46-2005159
Phone
5419688789
Address
PO Box 11513, Eugene, OR 97440

Signing Officer

Name
Shanna Hutton
Title
Treasurer
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Esrig
Formed
2015
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
0
Employees
7

Preparer

Firm
Kimber L Meyers
Address
1703 Minda Drive, Eugene, OR 97401
Preparer
Kim Meyers CPA Consulting LLC
Phone
5419148442
Supplemental Narrative

Additional Explanations

Amended Explanation

Original Return was E Filed witn no data at time of extension. Current amended return is completed.

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0To provide support for the community need of education for those with life threatening chronic illness in healthy meal preparation by leading free cooking demos monthly at local farmers market and grocers.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt067088
IRS990/ProgSrvcAccomActy3Grp/Desc0To educate and support teens in the community about giving back to their community by volunteering in the kitchen and in providing opportunities for leadership within the community including seats on the organizations Board of Directors.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt044726
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt060283
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IRS990/PYOtherExpensesAmt069655
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IRS990/PYRevenuesLessExpensesAmt027877
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IRS990/PYTotalExpensesAmt0197328
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0140767
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt060283
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt058600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0103653
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt094041
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0457344
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt027244
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IRS990ScheduleA/InvestmentIncomeCYPct00.00100
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt0484588
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0103653
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IRS990ScheduleA/Total509Grp/TotalAmt0484588
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt094918
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0485082
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0-1049
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03082
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02033
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01443
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0160
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02570
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Nourish
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PR WH Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0394
IRS990ScheduleD/TotalLiabilityAmt05227
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010741
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