Civic Intelligence

Resource Equity

990 • Fiscal year 2018 • EIN 81-2141200

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

PO Box 2839Friday Harbor, WA 98250

(206) 383-5021

Siviq Scores

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

Liabilities / Assets

57th percentile

0.14x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

39th percentile

0.05x

Higher debt load relative to revenue than 39% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$189,725

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

3rd percentile

-35%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$403,739

Down $220,293 (-35%) from 2017

Net Assets

Down

$346,717

Down $262,602 (-43%) from 2017

Liabilities

Up

$57,022

Up $42,309 (+288%) from 2017

Revenue

Down

$1,063,167

Down $139,188 (-12%) from 2017

Expenses

Up

$1,325,769

Up $14,665 (+1.1%) from 2017

Net Income

Down

-$262,602

Down $153,853 (-141%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $718,068Liabilities 2016: $0Net Assets 2016: $718,0682016Assets 2017: $624,032Liabilities 2017: $14,713Net Assets 2017: $609,3192017Assets 2018: $403,739Liabilities 2018: $57,022Net Assets 2018: $346,7172018Assets 2019: $93,009Liabilities 2019: $9,780Net Assets 2019: $83,2292019Assets 2020: $417,691Liabilities 2020: $310,603Net Assets 2020: $107,0882020Assets 2021: $557,996Liabilities 2021: $176,567Net Assets 2021: $381,4292021Assets 2022: $192,717Liabilities 2022: $167,364Net Assets 2022: $25,3532022

Highlighted filing

2018

Assets$403,739
Liabilities$57,022
Net Assets$346,717

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $871,587Expenses 2016: $153,619Net Income 2016: $717,9682016Revenue 2017: $1,202,355Expenses 2017: $1,311,104Net Income 2017: -$108,7492017Revenue 2018: $1,063,167Expenses 2018: $1,325,769Net Income 2018: -$262,6022018Revenue 2019: $831,262Expenses 2019: $1,094,750Net Income 2019: -$263,4882019Revenue 2020: $725,671Expenses 2020: $701,773Net Income 2020: $23,8982020Revenue 2021: $1,236,594Expenses 2021: $962,217Net Income 2021: $274,3772021Revenue 2022: $690,394Expenses 2022: $1,044,951Net Income 2022: -$354,5572022

Highlighted filing

2018

Revenue$1,063,167
Expenses$1,325,769
Net Income-$262,602
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$1,063,167
Mission and Program Overview

Mission

We work to advance women's rights to land and natural resources in the developing world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$609,319$346,717▼ $262,602
Cash and Non-Interest-Bearing Accounts$99,824$188,050▲ $88,226
Savings and Temporary Cash Investments$425,252$175,349▼ $249,903
Accounts Receivable$98,956$40,340▼ $58,616
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
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$624,032$403,739▼ $220,293
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$14,713$57,022▲ $42,309
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$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$14,713$57,022▲ $42,309
Net Assets / Fund Balance
Total Net Assets Fund Balance$609,319$346,717▼ $262,602
Total Liabilities and Net Assets / Fund Balance$624,032$403,739▼ $220,293
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renee GiovarelliCo-DirectorFT$159,000$30,725$189,725
David BledsoeSenior AttorneyFT$157,000$15,353$172,353
Elisa ScaliseManaging DirectorFT$139,000$30,600$169,600

Board Members and Trustees

NameTitle
Don LichtiDirector
Richard GaynorDirector
Tamara Lynn-PompeyDirector
Lisa PhillipsDirector - Until May 2018
Julie ShapiroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$750,494
Program Service Revenue
$312,576
Investment Income
$97
Other Revenue
$0
All Other Contributions
$750,494
Change in Net Assets
$-262,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$747,233
Other Expenses$578,536
Total Fundraising Expense$121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,069$200,041-$453,110
Fees for Services Other$268,380$25,481-$293,861
Current Officers, Directors, Trustees, and Key Employees$169,600--$169,600
Travel$124,163$3,606-$127,769
Other Employee Benefits$67,590$32,969-$100,559
Fees for Services Accounting$2,925$54,619-$57,544
Other Expenses$51,095$598$121$51,814
Information Technology$31,897$1,808-$33,705
Payroll Taxes$9,752$14,212-$23,964
Conferences and Meetings$7,375--$7,375
Office Expenses$855$4,476-$5,331
Advertising-$1,152-$1,152
Occupancy$-1,855$1,840-$-15
Total Functional Expenses$984,846$340,802$121$1,325,769
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
No
Backup withholding compliance
Yes
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 11A

The Form 990 is reviewed first by the managing director, and then all members of the board receive a draft for review prior to the filing of the Form 990.

Form 990, Part VI, Section C, Line 1D

The organization's governing documents, conflict of interest policy and financial statements are available to the public by request.

Filing and Contact Details

Filer

Filer Name
Resource Equity
EIN
81-2141200
In Care Of
% ELISA SCALISE
Phone
2063835021
Address
PO BOX 2839, Friday Harbor, WA 98250

Signing Officer

Name
Elisa Scalise
Title
Managing Director
Phone
2063835021
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elisa Scalise
Formed
2016
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
0

Preparer

Firm
Bader Martin Ps
Address
1000 2ND AVE 34TH FLOOR, SEATTLE, WA 98104-1022
Preparer
Susan B Queary
Phone
2066211900
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

Description:subcontractors total fees:268380

Form 990 Part IX Line 11G

Description:consultants total fees:25481

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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/Desc0In support of our mission to advance women's rights to land and natural resources in the developing world, resource equity initiated new projects developing three case studies on what works to improve land rights for women in the context of extractive interests. The case studies were undertaken in Peru, Papua New Guinea and Ivory Coast. We also supported new research on questions of what works to improve land rights for women in practice, that was focused on Uganda, Indonesia, Peru, and Ethiopia.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Gaynor
IRS990/Form990PartVIISectionAGrp/PersonNm1Julie Shapiro
IRS990/Form990PartVIISectionAGrp/PersonNm2LISA PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm3Don Lichti
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR - UNTIL MAY 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014212
IRS990/PayrollTaxesGrp/ProgramServicesAmt09752
IRS990/PayrollTaxesGrp/TotalAmt023964
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ELISA SCALISE
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0FEE FOR SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0312576
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0312576
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0815939
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0119
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0604756
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0386297
IRS990/PYRevenuesLessExpensesAmt0-108749
IRS990/PYSalariesCompEmpBnftPaidAmt0706348
IRS990/PYTotalExpensesAmt01311104
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01202355
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-262602
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0312576
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0609319
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0346717
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0425252
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0175349
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0750494
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0815939
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0818178
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02384611
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0164
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0261
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02384611
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0750494
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0815939
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0818178
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02384611
IRS990ScheduleA/TotalSupportAmt02384872
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0139000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1159000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2157000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt030600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt130725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt215353
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Elisa Scalise
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Renee Giovarelli
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2David Bledsoe
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Co-Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SENIOR ATTORNEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1189725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2172353
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed first by the managing director, and then all members of the board receive a draft for review prior to the filing of the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's governing documents, conflict of interest policy and financial statements are available to the public by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION:SUBCONTRACTORS TOTAL FEES:268380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION:CONSULTANTS TOTAL FEES:25481
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 1d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART IX LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART IX LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false

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