Civic Intelligence

Cwso Inc

EIN 82-3266620 • 501(c)3 • Medford, OR

Profile

To support and carry out the mission of community works, inc

2594 E Barnett Road Ste CMedford, OR 97504

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.71x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

10.42x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

18th percentile

-32%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

-3.4%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

85th percentile

50%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Down

$482,885

Down $16,819 (-3.4%) from 2023

Liabilities

Up

$344,977

Up $615 (+0.2%) from 2023

Net Assets

Down

$137,908

Down $17,434 (-11%) from 2023

Revenue

Up

$33,098

Up $11,056 (+50%) from 2023

Expenses

Up

$43,706

Up $21,536 (+97%) from 2023

Net Income

Down

-$10,608

Down $10,480 (-8188%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $559,091Liabilities 2018: $389,369Net Assets 2018: $169,7222018Assets 2019: $546,277Liabilities 2019: $380,027Net Assets 2019: $166,2502019Assets 2020: $534,129Liabilities 2020: $371,350Net Assets 2020: $162,7792020Assets 2021: $521,794Liabilities 2021: $368,066Net Assets 2021: $153,7282021Assets 2022: $504,057Liabilities 2022: $349,475Net Assets 2022: $154,5822022Assets 2023: $499,704Liabilities 2023: $344,362Net Assets 2023: $155,3422023Assets 2024: $482,885Liabilities 2024: $344,977Net Assets 2024: $137,9082024

Highlighted filing

2024

Assets$482,885
Liabilities$344,977
Net Assets$137,908

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2018: -$11,195Expenses 2018: $0Net Income 2018: -$11,1952018Revenue 2019: -$5,720Expenses 2019: $0Net Income 2019: -$5,7202019Revenue 2020: -$3,471Expenses 2020: $0Net Income 2020: -$3,4712020Revenue 2021: -$9,051Expenses 2021: $0Net Income 2021: -$9,0512021Revenue 2022: $29,522Expenses 2022: $35,278Net Income 2022: -$5,7562022Revenue 2023: $22,042Expenses 2023: $22,170Net Income 2023: -$1282023Revenue 2024: $33,098Expenses 2024: $43,706Net Income 2024: -$10,6082024

Highlighted filing

2024

Revenue$33,098
Expenses$43,706
Net Income-$10,608

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$33,098
Mission and Program Overview

Mission

To support and carry out the mission of community works, inc

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$497,518$482,103▼ $15,415
Cash and Non-Interest-Bearing Accounts$2,186$782▼ $1,404
Total Assets$499,704$482,885▼ $16,819
Liabilities
Mortgage Notes Payable Secured by Investment Property$333,829$333,829→ $0
Other Liabilities$10,533$11,148▲ $615
Total Liabilities$344,362$344,977▲ $615
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$155,342$137,908▼ $17,434
Total Net Assets Fund Balance$155,342$137,908▼ $17,434
Total Liabilities and Net Assets / Fund Balance$499,704$482,885▼ $16,819

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$482,103$98,800$580,903

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,000---$5,000
2023$5,000---$5,000
2022$5,000---$5,000
2021$5,000---$5,000
2020$5,000---$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robb MayersChair
Kevin SandersVice Chair
Barbara JohnsonSecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$33,098
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$23,975--$23,975
Depreciation Depletion$15,415--$15,415
Fees for Services Management$4,316--$4,316
Total Functional Expenses$43,706$0$0$43,706
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion - Long Term Debt$11,148
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Line 11b explanation - the director of business services reviews form 990 prior to submission. The governing body is notified that form 990 has been filed and that it is available for their review.

Form 990, Part VI, Section C, Line 19

The organization makes their governing documents, conflict of interest policy, and financial statements available to the public by having them avaiable upon request at their medford office.

Filing and Contact Details

Filer

Filer Name
Cwso Inc
EIN
82-3266620
Phone
5417792393
Address
2594 E BARNETT ROAD STE C, MEDFORD, OR 97504

Signing Officer

Name
Barbara Johnson
Title
Secretary/treas
Phone
5417792393
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Johnson
Formed
2017
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Kdp & Co LLC
Address
841 OHARE PARKWAY STE 200, MEDFORD, OR 97504
Preparer
Robert W Hague CPA
Phone
5417736633
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Net assets transferred out from affiliate -6,826.

Financial Statement Notes

PART V, LINE 4:

The board of directors of the organization has interpreted the state of oregon uniform prudent management of institution funds act (spmifa), adopted january 1, 2008, as allowing the organization, absent of any donor stipulations to the contrary, to appropriate so much of an endowment fund as the organization determines is prudent for uses, benefits, purposes, and duration for which the endowment is established.

PART X, LINE 2:

The organization has been recognized by the internal revenue service as a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes on related activities. No tax provision has been made in the accompanying statement of activities. The organization recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization recognizes interest and penalties related to income tax matters in operating expenses. As of june 30, 2024, there were no such uncertain tax positions.

Raw XML Appendix351 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS OF THE ORGANIZATION HAS INTERPRETED THE STATE OF OREGON UNIFORM PRUDENT MANAGEMENT OF INSTITUTION FUNDS ACT (SPMIFA), ADOPTED JANUARY 1, 2008, AS ALLOWING THE ORGANIZATION, ABSENT OF ANY DONOR STIPULATIONS TO THE CONTRARY, TO APPROPRIATE SO MUCH OF AN ENDOWMENT FUND AS THE ORGANIZATION DETERMINES IS PRUDENT FOR USES, BENEFITS, PURPOSES, AND DURATION FOR WHICH THE ENDOWMENT IS ESTABLISHED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED ACTIVITIES. NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AS OF JUNE 30, 2024, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY HAVING THEM AVAIABLE UPON REQUEST AT THEIR MEDFORD OFFICE.
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0COMMUNITY WORKS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0499704
IRS990/TotalAssetsEOYAmt0482885
IRS990/TotalAssetsGrp/BOYAmt0499704
IRS990/TotalAssetsGrp/EOYAmt0482885
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt043706
IRS990/TotalFunctionalExpensesGrp/TotalAmt043706
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0344362
IRS990/TotalLiabilitiesEOYAmt0344977
IRS990/TotalLiabilitiesGrp/BOYAmt0344362
IRS990/TotalLiabilitiesGrp/EOYAmt0344977
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0155342
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137908
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt043706
IRS990/TotalProgramServiceRevenueAmt033098
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033098
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt033098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0499704
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0482885
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02594 E BARNETT ROAD STE C
IRS990/USAddress/CityNm0MEDFORD
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097504
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum05417792393
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CWSO INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA COMMUNITY WORKS
ReturnHeader/Filer/BusinessNameControlTxt0CWSO
ReturnHeader/Filer/EIN0823266620
ReturnHeader/Filer/PhoneNum05417792393
ReturnHeader/Filer/USAddress/AddressLine1Txt02594 E BARNETT ROAD STE C
ReturnHeader/Filer/USAddress/CityNm0MEDFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097504
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993136398
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KDP & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0841 OHARE PARKWAY STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097504
ReturnHeader/PreparerPersonGrp/PhoneNum05417736633
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT W HAGUE CPA
ReturnHeader/ReturnTs02025-05-15T16:27:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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