Civic Intelligence

Pivot Point Inc.

990 • Fiscal year 2014 • EIN 51-0172420

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

PO Box 12544Salem, OR 97305-7652

(503) 910-0274

Siviq Scores

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

Liabilities / Assets

35th percentile

0.04x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

1st percentile

-60%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

9.0%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$65,951

Down $100,967 (-60%) from 2013

Net Assets

Down

$63,640

Down $103,278 (-62%) from 2013

Liabilities

Up

$2,311

Up $2,311 from 2013

Revenue

Up

$854,504

Up $70,265 (+9.0%) from 2013

Expenses

Up

$958,517

Up $258,281 (+37%) from 2013

Net Income

Down

-$104,013

Down $188,016 (-224%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $311,559Liabilities 2010: $18,242Net Assets 2010: $293,3172010Assets 2011: $407,645Liabilities 2011: $39,174Net Assets 2011: $368,4712011Assets 2012: $77,350Liabilities 2012: $44,370Net Assets 2012: $32,9802012Assets 2013: $166,918Liabilities 2013: $0Net Assets 2013: $166,9182013Assets 2014: $65,951Liabilities 2014: $2,311Net Assets 2014: $63,6402014Assets 2015: $93,350Liabilities 2015: $20,765Net Assets 2015: $72,5852015Assets 2016: $314,870Liabilities 2016: $11,111Net Assets 2016: $303,7592016Assets 2017: $487,620Liabilities 2017: $35,705Net Assets 2017: $451,9152017Assets 2018: $467,175Liabilities 2018: $35,745Net Assets 2018: $431,4302018Assets 2019: $407,893Liabilities 2019: $37,293Net Assets 2019: $370,6002019Assets 2020: $192,323Liabilities 2020: $47,383Net Assets 2020: $144,9402020Assets 2021: $569,577Liabilities 2021: $25,154Net Assets 2021: $544,4232021Assets 2022: $847,761Liabilities 2022: $97,273Net Assets 2022: $750,4882022Assets 2023: $930,874Liabilities 2023: $72,498Net Assets 2023: $858,3762023Assets 2024: $972,814Liabilities 2024: $186,347Net Assets 2024: $786,4672024

Highlighted filing

2014

Assets$65,951
Liabilities$2,311
Net Assets$63,640

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,659,4302010Expenses 2011: $416,8252011Expenses 2012: $1,303,1672012Revenue 2013: $784,239Expenses 2013: $700,236Net Income 2013: $84,0032013Revenue 2014: $854,504Expenses 2014: $958,517Net Income 2014: -$104,0132014Revenue 2015: $972,733Expenses 2015: $960,863Net Income 2015: $11,8702015Revenue 2016: $1,131,757Expenses 2016: $915,275Net Income 2016: $216,4822016Revenue 2017: $2,007,569Expenses 2017: $1,924,367Net Income 2017: $83,2022017Revenue 2018: $2,027,889Expenses 2018: $2,040,076Net Income 2018: -$12,1872018Revenue 2019: $1,949,984Expenses 2019: $1,982,023Net Income 2019: -$32,0392019Revenue 2020: $785,564Expenses 2020: $928,421Net Income 2020: -$142,8572020Revenue 2021: $1,002,573Expenses 2021: $647,285Net Income 2021: $355,2882021Revenue 2022: $1,549,796Expenses 2022: $1,342,741Net Income 2022: $207,0552022Revenue 2023: $2,366,634Expenses 2023: $2,222,429Net Income 2023: $144,2052023Revenue 2024: $2,030,538Expenses 2024: $2,087,922Net Income 2024: -$57,3842024

Highlighted filing

2014

Revenue$854,504
Expenses$958,517
Net Income-$104,013
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$1,160,286
Mission and Program Overview

Mission

Support christian conference centers and provide occupational training for young people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$140,207$51,208▼ $88,999
Investments Other Securities$12,000$10,735▼ $1,265
Other Notes and Loans Receivable, Net$10,703--
Savings and Temporary Cash Investments$3,008$3,008→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$166,918$65,951▼ $100,967
Other Assets Total$1,000$1,000→ $0
Liabilities
Unsecured Notes Loans Payable-$2,311-
Total Liabilities$0$2,311▲ $2,311
Net Assets / Fund Balance
Unrestricted Net Assets$166,918$63,640▼ $103,278
Total Net Assets Fund Balance$166,918$63,640▼ $103,278
Total Liabilities and Net Assets / Fund Balance$166,918$65,951▼ $100,967

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$21,363$21,363
Other Securities$10,735--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John HamiltonPresident
Ben GrahamBoard Member
Josh HeneveldBoard Member
Esther MartinMember at Large
Julie RothSecretary
Grace RothTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$261,567
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$592,937
All Other Contributions
$261,567
Change in Net Assets
$-104,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$952,445
Other Expenses$6,072
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$952,445--$952,445
Insurance-$4,256-$4,256
Fees for Services Accounting-$2,850-$2,850
Fees for Services Legal-$2,001-$2,001
Office Expenses$138$512-$650
Other Expenses$214$-9,958-$-9,958
Total Functional Expenses$952,797$5,720$0$958,517
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Brunstad Christian Church of SalemKeizer, OR501(c)(3)Youth and Church Activities$693,865
Salem Fellowship Dba Macleay Christian RetreatSalem, OR501(c)(3)Support Their Christian Retreat Center$258,580
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$444,899
Gaming Gross Income$43,973
Fundraising Direct Expenses$25,319
Gaming Direct Expenses$11,288
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Providence Park$225,641$225,641$12,468$213,173
Moda Center$104,656$104,656$5,867$98,789
Total Events$444,899$444,899$25,319$419,580
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
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, Section B, Line 11

The board of directors review the irs form 990 before filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pivot Point Inc
EIN
51-0172420
Phone
5039100274
Address
PO BOX 12544, SALEM, OR 97305-7652

Signing Officer

Name
John Hamilton
Title
President
Phone
5039100274
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hamilton
Formed
1985
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
250

Preparer

Firm
Akt Llp
Address
680 HAWTHORNE AVE SE 140, SALEM, OR 97301
Preparer
Joshua Morrow CPA
Phone
5035857774
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Other changes in net assets 735.

Raw XML AppendixShowing 400 of 471 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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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MODA CENTER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0225641
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0104656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0114602
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0444899
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0225641
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0104656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0114602
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0444899
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0419580
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06984
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025319
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012468
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05867
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt011288
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt043973
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt043973
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt032685
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt08977
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt08977
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02311
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02311
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0NA
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0GRACE ROTH
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt07373 GALE ST SE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SALEM
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097317
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0693865
IRS990ScheduleI/RecipientTable/CashGrantAmt1258580
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0YOUTH AND CHURCH ACTIVITIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT THEIR CHRISTIAN RETREAT CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BRUNSTAD CHRISTIAN CHURCH OF SALEM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SALEM FELLOWSHIP DBA MACLEAY CHRISTIAN RETREAT
IRS990ScheduleI/RecipientTable/RecipientEIN0263991706
IRS990ScheduleI/RecipientTable/RecipientEIN1960737471
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 20113
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12887 74TH AVENUE SE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0KEIZER
IRS990ScheduleI/RecipientTable/USAddress/CityNm1SALEM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097305
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd197317
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEW THE IRS FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER CHANGES IN NET ASSETS 735.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0202410729
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FOOD SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0MACLEAY FOOD SERVICE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt028171
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt08186
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02887 74TH AVE SE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0SALEM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd097317
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SALEM FELLOWSHIP DBA MACLEAY CHRISTIAN RETREAT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930737471
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHRISTIAN RETREAT CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 20133
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KEIZER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097307
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt046009
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MACLEAY FOOD SERVICES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0166918
IRS990/TotalAssetsEOYAmt065951
IRS990/TotalAssetsGrp/BOYAmt0166918

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.19$0.79$2.03$2.09$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.07$0.86$2.37$2.22$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.10$0.75$1.55$1.34$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.03$0.54$1.00$0.65$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.05$0.14$0.79$0.93$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.04$0.37$1.95$1.98$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.04$0.43$2.03$2.04$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.04$0.45$2.01$1.92$0.08
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.01$0.30$1.13$0.92$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.02$0.07$0.97$0.96$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$0.85$0.96$0.10
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.00$0.17$0.78$0.70$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.04$0.03$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.04$0.37$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.02$0.29$1.66