Civic Intelligence

Operation Code

EIN 47-4247572 • 501(c)3 • Portland, OR

Profile

Operation Code is a 501c3 registered non-profit with the mission to help our transitioning military service members Veterans and military spouse enter and grow in their tech careers. We achieve this mission by providing scholarships for ongoing professional development 1:1 mentoring access to industry conferences wraparound services and case management. Operation Code also provides diversity and military cultural competency training for tech enterprises to break down barriers in talent acquisition and employee retention. We build custom curriculum for paid apprenticeship-to-hire programs at tech companies to expedite the hiring pipeline for marginalized members.

818 SW Third Avenue 221 1090Portland, OR 97204-2405

www.operationcode.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.38x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

0.8%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

66th percentile

8.6%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

26%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$40,877

Up $3,238 (+8.6%) from 2023

Liabilities

Up

$15,404

Up $843 (+5.8%) from 2023

Net Assets

Up

$25,473

Up $2,395 (+10%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin48th percentile

Revenue

Up

$159,965

Up $32,680 (+26%) from 2023

Expenses

Up

$158,691

Up $49,217 (+45%) from 2023

Net Income

Down

$1,274

Down $16,537 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50KAssets 2017: $76,157Liabilities 2017: $78,899Net Assets 2017: -$2,7422017Assets 2018: $32,567Liabilities 2018: $4,591Net Assets 2018: $27,9762018Assets 2021: $26,789Liabilities 2021: $15,3772021Assets 2022: $58,624Liabilities 2022: $13,000Net Assets 2022: $45,6242022Assets 2023: $37,639Liabilities 2023: $14,561Net Assets 2023: $23,0782023Assets 2024: $40,877Liabilities 2024: $15,404Net Assets 2024: $25,4732024

Highlighted filing

2024

Assets$40,877
Liabilities$15,404
Net Assets$25,473
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2017: $41,489Expenses 2017: $46,776Net Income 2017: -$5,2872017Revenue 2018: $108,653Expenses 2018: $77,935Net Income 2018: $30,7182018Revenue 2021: $57,345Expenses 2021: $42,360Net Income 2021: $14,9852021Revenue 2022: $45,624Expenses 2022: $50,178Net Income 2022: -$4,5542022Revenue 2023: $127,285Expenses 2023: $109,474Net Income 2023: $17,8112023Revenue 2024: $159,965Expenses 2024: $158,691Net Income 2024: $1,2742024

Highlighted filing

2024

Revenue$159,965
Expenses$158,691
Net Income$1,274
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$40,877
Liabilities
$15,404
Net assets
$25,473
Revenue
$159,965
Expenses
$158,691
Net income
$1,274
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.15$0.25$1.60$1.59$0.01
2023Summary only. Only limited summary data is available for this year.$0.38$0.15$0.23$1.27$1.09$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.13$0.46$0.46$0.50$0.05
2021Summary only. Only limited summary data is available for this year.$0.27$0.15$0.57$0.42$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.05$0.28$1.09$0.78$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.79$0.03$0.41$0.47$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.1
Gross Receipts
$159,965
Mission and Program Overview

Mission

Helping military community learn software development

Operation Code is a 501c3 registered nonprofit with the mission to help our transitioning military service members Veterans and military spouse enter and grow in their tech careers. We achieve this mission by providing scholarships for ongoing professional development 1:1 mentoring access to industry conferences wraparound services and case management. Operation Code also provides diversity and military cultural competency training for tech enterprises to break down barriers in talent acquisition and employee retention. We build custom curriculum for paid apprenticeship to hire programs at tech companies to expedite the hiring pipeline for marginalized members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,372$24,405▼ $7,967
Accounts Receivable$0$10,500▲ $10,500
Investments in Publicly Traded Securities$4,778$5,972▲ $1,194
Prepaid Expenses and Deferred Charges$489$0▼ $489
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$37,639$40,877▲ $3,238
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$13,000$12,906▼ $94
Accounts Payable and Accrued Expenses$1,561$2,498▲ $937
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$14,561$15,404▲ $843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,989$21,384▲ $2,395
Net Assets With Donor Restrictions$4,089$4,089→ $0
Total Net Assets Fund Balance$23,078$25,473▲ $2,395
Total Liabilities and Net Assets / Fund Balance$37,639$40,877▲ $3,238

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,507$1,507

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,778$0▲ $1,194$0$5,972
2023$3,785$0▲ $993$0$4,778
2022$4,091$0▼ $306$0$3,785
2021$4,089$0▲ $2$0$4,091
2020$4,089$0→ $0$0$4,089
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Alison Taylor-CipoliaChair
Sean CameronChair - End 2-24
David ReisBoard Member
Martin EspinosaBoard Member
Alex BituinBoard Member - End 2-24
Cynthia S KaoExecutive Director
Kelly MacLeodSecretary
Alex P WuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$159,892
Program Service Revenue
$0
Investment Income
$73
Other Revenue
$0
All Other Contributions
$159,892
Change in Net Assets
$1,274

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
Other Non Cash Contri Table$72,000Fair Market Value (FMV)
Other Non Cash Contri Table$20,30925 licenses $812 per license
Other Non Cash Contri Table$16,200Fair Market Value (FMV)
Other Non Cash Contri Table$12,50050 recipients $250 per recipients
Total Noncash Contributions$121,009-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$104,809
Other Expenses$53,882
Total Fundraising Expense$3,121
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$104,809--$104,809
Fees for Services Management$0$5,740$0$5,740
Fees for Services Accounting$0$5,046$0$5,046
Insurance$0$3,514$0$3,514
Office Expenses$264$1,117$657$2,038
Fees for Services Legal$0$1,275$0$1,275
Advertising$0$0$826$826
Interest$0$709$0$709
Travel$208$0$0$208
Total Functional Expenses$134,409$21,161$3,121$158,691
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

“Form 990 and its related schedules are presented to the board members for review. Any questions or comments raised during the review are addressed before submission. Once reviewed and approved the form and accompanying schedules are filed with the IRS.”

Filing and Contact Details

Filer

Filer Name
Operation Code
EIN
47-4247572
Phone
2027165860
Address
818 SW THIRD AVENUE 221 1090, PORTLAND, OR 97204-2405

Signing Officer

Name
Cynthia S Kao
Title
Executive Director
Phone
4082500964
Signed
2025-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Cynthia Kao
Formed
2015
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Preparer
Amy Tan
Raw XML AppendixShowing 400 of 713 raw XML fields

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/Desc0Programs: In 2024 Operation Codes active programs included several impactful initiatives. The 1:1 Mentorship Program completed 93 mentorship request sessions. The Professional Development Scholarships Program awarded 71 scholarships. The Project Rebuild Afghan Refugee Tech Training Program celebrated the graduation of its second cohort with 2 students. Additionally our Case Management via the Referrals Team provided comprehensive wraparound services to 40 members. Collectively these programs have been instrumental in advancing our mission impact and community growth. Additionally Operation Code leveraged over $1 Million through the efforts of 93 volunteers who provided 11,960 hours of hands-on tech training and ongoing mentorship to equal $1,112,280 in-kind labor rate donations.
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IRS990/MissionDesc0Operation Code is a 501c3 registered nonprofit with the mission to help our transitioning military service members Veterans and military spouse enter and grow in their tech careers. We achieve this mission by providing scholarships for ongoing professional development 1:1 mentoring access to industry conferences wraparound services and case management. Operation Code also provides diversity and military cultural competency training for tech enterprises to break down barriers in talent acquisition and employee retention. We build custom curriculum for paid apprenticeship to hire programs at tech companies to expedite the hiring pipeline for marginalized members.
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