Civic Intelligence

Harpers Playground

990 • Fiscal year 2019 • EIN 46-4451148

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 27, 2020

1477 NW Everett StreetPortland, OR 97209

(503) 730-5445

Siviq Scores

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

Liabilities / Assets

67th percentile

0.13x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.10x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

86th percentile

$95,975

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

95th percentile

127%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

95th percentile

157%

Faster revenue growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$543,368

Up $303,709 (+127%) from 2018

Net Assets

Up

$474,235

Up $266,055 (+128%) from 2018

Liabilities

Up

$69,133

Up $37,654 (+120%) from 2018

Revenue

Up

$675,707

Up $412,766 (+157%) from 2018

Expenses

Up

$409,733

Up $187,216 (+84%) from 2018

Net Income

Up

$265,974

Up $225,550 (+558%) from 2018

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 2015: $299,071Liabilities 2015: $12,970Net Assets 2015: $286,1012015Assets 2016: $310,440Liabilities 2016: $6,513Net Assets 2016: $303,9272016Assets 2017: $196,982Liabilities 2017: $29,227Net Assets 2017: $167,7552017Assets 2018: $239,659Liabilities 2018: $31,479Net Assets 2018: $208,1802018Assets 2019: $543,368Liabilities 2019: $69,133Net Assets 2019: $474,2352019Assets 2020: $751,839Liabilities 2020: $52,028Net Assets 2020: $699,8112020Assets 2021: $899,361Liabilities 2021: $78,179Net Assets 2021: $821,1822021Assets 2022: $1,475,819Liabilities 2022: $32,717Net Assets 2022: $1,443,1022022Assets 2023: $674,798Liabilities 2023: $206,456Net Assets 2023: $468,3422023Assets 2024: $593,060Liabilities 2024: $47,145Net Assets 2024: $545,9152024

Highlighted filing

2019

Assets$543,368
Liabilities$69,133
Net Assets$474,235

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2015: $434,381Expenses 2015: $148,280Net Income 2015: $286,1012015Revenue 2016: $405,162Expenses 2016: $387,336Net Income 2016: $17,8262016Revenue 2017: $423,527Expenses 2017: $559,428Net Income 2017: -$135,9012017Revenue 2018: $262,941Expenses 2018: $222,517Net Income 2018: $40,4242018Revenue 2019: $675,707Expenses 2019: $409,733Net Income 2019: $265,9742019Revenue 2020: $583,043Expenses 2020: $357,469Net Income 2020: $225,5742020Revenue 2021: $837,529Expenses 2021: $716,158Net Income 2021: $121,3712021Revenue 2022: $1,132,655Expenses 2022: $510,735Net Income 2022: $621,9202022Revenue 2023: $2,241,550Expenses 2023: $3,221,150Net Income 2023: -$979,6002023Revenue 2024: $1,262,515Expenses 2024: $1,184,942Net Income 2024: $77,5732024

Highlighted filing

2019

Revenue$675,707
Expenses$409,733
Net Income$265,974
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 27, 2020
Return Version
2018v3.1
Gross Receipts
$778,864
Mission and Program Overview

Mission

Harper's Playgroud's mission is to inspire vital communities by helping create innovative playgrounds for people of all abilities.

Harpers Playgrounds mission is to inspire vital communities by helping create inviting playgrounds for people of all abilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$125,565$445,207▲ $319,642
Pledges and Grants Receivable$1,000$64,573▲ $63,573
Cash and Non-Interest-Bearing Accounts$110,533$23,894▼ $86,639
Prepaid Expenses and Deferred Charges$335$8,625▲ $8,290
Accounts Receivable$2,226$1,069▼ $1,157
Total Assets$239,659$543,368▲ $303,709
Liabilities
Accounts Payable and Accrued Expenses$3,054$69,133▲ $66,079
Deferred Revenue$28,425--
Total Liabilities$31,479$69,133▲ $37,654
Net Assets / Fund Balance
Temporarily Rstr Net Assets$52,365$262,700▲ $210,335
Unrestricted Net Assets$155,815$211,535▲ $55,720
Total Net Assets Fund Balance$208,180$474,235▲ $266,055
Total Liabilities and Net Assets / Fund Balance$239,659$543,368▲ $303,709
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cody GoldbergExecutive DirectorFT$95,975$95,975

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$633,027
Program Service Revenue
$14,500
Investment Income
$502
Other Revenue
$27,678
All Other Contributions
$400,535
Change in Net Assets
$265,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$233,516
Salaries, Compensation, and Employee Benefits$176,217
Total Fundraising Expense$85,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,759$8,470$8,470$84,699
Other Salaries and Wages$27,160$3,880$46,560$77,600
Office Expenses$14,904$1,939$8,640$25,483
Fees for Services Management$15,000$1,500$6,532$23,032
Payroll Taxes$8,140$1,059$4,719$13,918
Occupancy$6,344$825$3,678$10,847
Fees for Services Accounting-$10,720-$10,720
Information Technology$3,836$499$2,224$6,559
Advertising--$4,557$4,557
Travel-$946-$946
Insurance$383$50$222$655
Other Expenses$172--$172
Conferences and Meetings-$145-$145
Total Functional Expenses$294,098$30,033$85,602$409,733
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$71,905
Gaming Gross Income$68,475
Fundraising Gross Income$62,360
Gaming Direct Expenses$31,252
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Soiree$191,575$191,575$16,095$175,480
House Party$17,850$17,850-$17,850
Total Events$209,425$209,425$71,905$137,520
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David Rae - Do 503Board MemberService fee for promoting fundraiserNo$4,579
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 family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

The Form 990 was provided to the Executive Director for review. It was also

Part VI Line 11B

provided to the Executive Committee.

Part VI Line 12C

Board members sign an acknowledgement annually that they have reviewed and

Part VI Line 12C

understand the organizations policies and procedures.

Part VI Line 15A or B

The executive committee reviews and approves all Executive Director

Part VI Line 15A or B

Compensation adjustments using market data.

Part VI Line 19

Documents provided upon request.

Filing and Contact Details

Filer

Filer Name
Harper's Playground
EIN
46-4451148
In Care Of
% Ryan Randall
Phone
5037305445
Address
1477 NW Everett Street, Portland, OR 97209

Signing Officer

Name
Ryan Randall
Title
Treasurer
Phone
5032010410
Signed
2020-04-27

Organization Details

Principal Officer
Ryan Randall
Formed
2010
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
200
Supplemental Narrative

Additional Explanations

Part III Line 2

In consultation with Xplane, we developed a "process map" that

Part III Line 2

illustrates a visual for "How-To" build a Harper's Playground.

Part III Line 4D

Expenses: $15000.00 including grants of: $0.00 Revenue: $0.00

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IRS990/ProgSrvcAccomActy2Grp/Desc0Indirect consultation & open-source tool development. We completed a "How-To" book that we began to share far and wide through our website and also shared digitally to those who contact us seeking guidance. This model of information sharing was successful in motivation and guiding several projects around the world.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt090088
IRS990/ProgSrvcAccomActy3Grp/Desc0Playground maintenance and programming. We gather community support for the upkeep of our flagship playground. These volunteer hours help ensure that the playground is navigable by our target population of people who use wheels to get around. These events also ensure the longevity of this valuable community asset. We also held regular guided-tours for communities interested in duplicating our model where they are. These tours are the best way to guarantee our model is successfully replicated.
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IRS990/PYTotalRevenueAmt0262941
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0445207
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0433145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0436421
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0436421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0463108
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01615
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Soiree
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0191575
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Service fee for promoting fundraiser
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