Civic Intelligence

Heppner Community Foundation

990 • Fiscal year 2020 • EIN 83-1112190

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 11, 2022

PO Box 12Heppner, OR 97836

(541) 676-9411

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

16th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

96th percentile

76%

Higher net margin than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

85th percentile

47%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

3rd percentile

-73%

Faster revenue growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,715,435

Up $867,550 (+47%) from 2019

Net Assets

Up

$2,714,943

Up $867,058 (+47%) from 2019

Liabilities

Up

$492

Up $492 from 2019

Revenue

Down

$509,343

Down $1,347,526 (-73%) from 2019

Expenses

Up

$120,117

Up $21,231 (+21%) from 2019

Net Income

Down

$389,226

Down $1,368,757 (-78%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2018: $89,902Liabilities 2018: $0Net Assets 2018: $89,9022018Assets 2019: $1,847,885Liabilities 2019: $0Net Assets 2019: $1,847,8852019Assets 2020: $2,715,435Liabilities 2020: $492Net Assets 2020: $2,714,9432020Assets 2021: $2,665,506Liabilities 2021: $9,359Net Assets 2021: $2,656,1472021Assets 2022: $2,673,051Liabilities 2022: $40,006Net Assets 2022: $2,633,0452022Assets 2023: $2,608,842Liabilities 2023: $0Net Assets 2023: $2,608,8422023Assets 2024: $2,832,785Liabilities 2024: $0Net Assets 2024: $2,832,7852024

Highlighted filing

2020

Assets$2,715,435
Liabilities$492
Net Assets$2,714,943

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $100,102Expenses 2018: $10,200Net Income 2018: $89,9022018Revenue 2019: $1,856,869Expenses 2019: $98,886Net Income 2019: $1,757,9832019Revenue 2020: $509,343Expenses 2020: $120,117Net Income 2020: $389,2262020Revenue 2021: $129,141Expenses 2021: $187,937Net Income 2021: -$58,7962021Revenue 2022: $259,418Expenses 2022: $282,520Net Income 2022: -$23,1022022Revenue 2023: $273,739Expenses 2023: $344,886Net Income 2023: -$71,1472023Revenue 2024: $692,139Expenses 2024: $472,049Net Income 2024: $220,0902024

Highlighted filing

2020

Revenue$509,343
Expenses$120,117
Net Income$389,226
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 11, 2022
Return Version
2020v4.2
Gross Receipts
$509,343
Mission and Program Overview

Mission

Heppner community foundation (hcf) is a 501(c)(3) nonprofit organization established to support economic opportunity and innovation in south morrow county. In addition to managing community spaces and a business innovation hub, hcf is a guiding and mentoring force looking to cultivate and sustain the eastern oregon we all want to live in.

To renovate a building and operate a community ctr for the betterment of the heppner community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,822,856$2,559,389▲ $736,533
Cash and Non-Interest-Bearing Accounts$25,029$135,089▲ $110,060
Accounts Receivable-$20,957-
Total Assets$1,847,885$2,715,435▲ $867,550
Liabilities
Accounts Payable and Accrued Expenses-$492-
Total Liabilities$0$492▲ $492
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,847,885$2,714,943▲ $867,058
Total Net Assets Fund Balance$1,847,885$2,714,943▲ $867,058
Total Liabilities and Net Assets / Fund Balance$1,847,885$2,715,435▲ $867,550

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,443,096$58,184$2,501,280
Equipment$99,313$8,826$108,139
Land$16,980-$16,980
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melissa LindsayPresident
Joe ArmatoDirector
Sand MatthewsDirector
Patti AllstottSecretary
Kim CutsforthTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allstott Construction LLCConstruction ServicesPO BOX 691, Heppner, OR 97836$241,910
Revenue and Support

Revenue Composition

Contributions and Grants
$458,486
Program Service Revenue
$50,793
Investment Income
$64
Other Revenue
$0
All Other Contributions
$397,053
Change in Net Assets
$389,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,107
Salaries, Compensation, and Employee Benefits$2,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$67,010--$67,010
Occupancy$14,541--$14,541
Fees for Services Other$9,770--$9,770
Insurance$6,608--$6,608
Office Expenses-$5,412-$5,412
Fees for Services Legal-$3,363-$3,363
Other Expenses$1,725--$1,725
Other Salaries and Wages$1,725--$1,725
Fees for Services Accounting-$1,280-$1,280
Payroll Taxes$285--$285
Total Functional Expenses$110,062$10,055$0$120,117
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Hcf Board Member Patti Allstott Is Married to David Allstott.David Allstott Is the Owner of Allstott Construction. Allstott Construction Is the General Contractor Hired by the Hcf to Renovate the Community Center.No$241,910
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Board members kim cutsforth and joe armado have a family relationship.

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

The form 990 is prepared by an outide cpa firm with materials provided by the board treasurer. The form 990 is reviewed by members of the board prior to its filing with the irs.

Form 990, Part VI, Section B, Line 12C

The board is asked to disclose any potential conflicts annually, per the conflict of interest policy. The relationship between the building contractor and the board secretary was disclosed in the foundation's application for tax exempt status. All other disclosures to date have not produced any potential conflicts.

Form 990, Part VI, Section C, Line 19

The organization may make its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Heppner Community Foundation
EIN
83-1112190
Phone
5416769411
Address
PO BOX 12, HEPPNER, OR 97836

Signing Officer

Name
Kim Cutsforth
Title
Treasurer
Phone
5416769411
Signed
2022-03-11

Organization Details

Principal Officer
Kim Cutsforth
Formed
2018
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
4
Employees
1
Volunteers
35

Preparer

Firm
Gary Mcgee & Co Llp
Address
1000 SW BROADWAY SUITE 1200, PORTLAND, OR 97205
Preparer
Yee Lee Mcgee
Phone
5032222515
Supplemental Narrative

Additional Explanations

Form 990, Part B, Amended Return

The organization is filing an amended return for 2020. Following are the sections of the 2020 form 990 that were amended: part iii, line 4a part iv, line 28c, checked yes part vi, line 1b changed from 5 to 4. Also checked yes to lines 2, 11, and 12. Part vii, section b, added independent contractors part viii, moved rental income from line 6a to 2a. Part ix, various updates part x, updated lines 10 and 27 part xi, updated line 8 to report in-kind donation from morrow county. Schedule a - part ii, changed column (c) to report in-kind donation from morrow county. Updated column (e). Schedule b - part i, updated schedule d - part vi, updated schedule i - removed schedule l - added

Part XII, Line 1

The organization uses a modified cash basis of accounting to prepare the form 990.

Raw XML Appendix359 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/Desc0THE ACQUISITION, RENOVATION, MAINTENANCE AND PRESERVATION OF THE BUILDING FURTHER HCF'S CHARITABLE PURPOSES BY LESSENING THE BURDENS OF GOVERNMENT, PRESERVING AND MAINTAINING A PUBLIC BUILDING, AND ENHANCING THE QUALITY OF LIFE IN THE GREATER HEPPNER COMMUNITY TO COMBAT COMMUNITY DETERIORATION. THE RENOVATION OF THE BUILDING BEGAN IN 2019 AND WAS COMPLETED IN 2020. THE BUILDING SERVES AS A COMMUNITY GATHERING SPACE FOR PUBLIC AND PRIVATE EVENTS SUCH AS MEETINGS, CELEBRATIONS, AND OTHER GATHERINGS. PROVIDING MEETING AND EVENT SPACE TO LOCAL GROUPS STRENGTHEN COMMUNITY AND SOCIAL TIES. THE RENOVATED BUILDING IS THE ONLY INDOOR SPACE WITHIN A 50-MILE RADIUS THAT CAN ACCOMMODATE GROUPS OF MORE THAN 250 PEOPLE, AS WELL AS ACCOMMODATE SMALLER GROUPS FOR CIVIC MEETINGS AND SPECIAL EVENTS. THE UPPER FLOOR OF THE BUILDING FEATURE DORMITORY-STYLE ACCOMMODATIONS FOR GROUPS. THIS IS THE ONLY LODGING AVAILABLE WITHIN 45 MILES FOR SCHOOL GROUPS AND AMATEUR SPORTS TEAMS VISITING THE HEPPNER AREA FOR SPECIAL EVENTS. THE AVAILABILITY OF THE LODGING SPACE IN THE BUILDING WILL LEAD TO MORE COMMUNITY ACTIVITIES IN THE FUTURE. FOR EXAMPLE, HEPPNER WILL BE ABLE TO HOST VISITING TEAMS FOR SPORTS TOURNAMENTS FOR LOCAL YOUTH. LOCAL NON-PROFIT AND FOR-PROFIT ORGANIZATIONS AND ANY MEMBERS OF THE PUBLIC CAN SCHEDULE PUBLIC AND PRIVATE MEETINGS AND EVENTS IN THE BUILDING. TO OFFSET THE COSTS OF PRESERVING AND MAINTAINING AND THE OPERATING COSTS OF THE HISTORIC BUILDING, HCF CHARGES A NOMINAL FEE TO GROUPS FOR THE USE OF THE BUILDING.
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IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ALLSTOTT CONSTRUCTION LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0HCF BOARD MEMBER PATTI ALLSTOTT IS MARRIED TO DAVID ALLSTOTT.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0241910
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0DAVID ALLSTOTT IS THE OWNER OF ALLSTOTT CONSTRUCTION. ALLSTOTT CONSTRUCTION IS THE GENERAL CONTRACTOR HIRED BY THE HCF TO RENOVATE THE COMMUNITY CENTER.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS FILING AN AMENDED RETURN FOR 2020. FOLLOWING ARE THE SECTIONS OF THE 2020 FORM 990 THAT WERE AMENDED: PART III, LINE 4A PART IV, LINE 28C, CHECKED YES PART VI, LINE 1B CHANGED FROM 5 TO 4. ALSO CHECKED YES TO LINES 2, 11, AND 12. PART VII, SECTION B, ADDED INDEPENDENT CONTRACTORS PART VIII, MOVED RENTAL INCOME FROM LINE 6A TO 2A. PART IX, VARIOUS UPDATES PART X, UPDATED LINES 10 AND 27 PART XI, UPDATED LINE 8 TO REPORT IN-KIND DONATION FROM MORROW COUNTY. SCHEDULE A - PART II, CHANGED COLUMN (C) TO REPORT IN-KIND DONATION FROM MORROW COUNTY. UPDATED COLUMN (E). SCHEDULE B - PART I, UPDATED SCHEDULE D - PART VI, UPDATED SCHEDULE I - REMOVED SCHEDULE L - ADDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS KIM CUTSFORTH AND JOE ARMADO HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY AN OUTIDE CPA FIRM WITH MATERIALS PROVIDED BY THE BOARD TREASURER. THE FORM 990 IS REVIEWED BY MEMBERS OF THE BOARD PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS ANNUALLY, PER THE CONFLICT OF INTEREST POLICY. THE RELATIONSHIP BETWEEN THE BUILDING CONTRACTOR AND THE BOARD SECRETARY WAS DISCLOSED IN THE FOUNDATION'S APPLICATION FOR TAX EXEMPT STATUS. ALL OTHER DISCLOSURES TO DATE HAVE NOT PRODUCED ANY POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING TO PREPARE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART B, AMENDED RETURN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01847885
IRS990/TotalAssetsEOYAmt02715435
IRS990/TotalAssetsGrp/BOYAmt01847885
IRS990/TotalAssetsGrp/EOYAmt02715435
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0458486
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010055
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0110062
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120117
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0492
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0492
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01847885
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02714943
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0110062
IRS990/TotalProgramServiceRevenueAmt050793
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt064
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050793
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509343
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01847885
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02715435
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 12
IRS990/USAddress/CityNm0HEPPNER
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097836
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM CUTSFORTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05416769411
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEPPNER COMMUNITY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0HEPP
ReturnHeader/Filer/EIN0831112190
ReturnHeader/Filer/PhoneNum05416769411
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 12
ReturnHeader/Filer/USAddress/CityNm0HEPPNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARY MCGEE & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 SW BROADWAY SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097205
ReturnHeader/PreparerPersonGrp/PhoneNum05032222515
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YEE LEE MCGEE
ReturnHeader/ReturnTs02022-03-11T17:05:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CUTSFORTH
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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