Civic Intelligence

Swocc Qalicb

990 • Fiscal year 2020 • EIN 83-1149702

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 29, 2021

Organization ProfileN/A
1988 Newmark AvenueCoos Bay, OR 97420

(541) 888-7206

Siviq Scores

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

Liabilities / Assets

74th percentile

0.55x

Higher debt load relative to assets than 74% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

1.32x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

99th percentile

98%

Higher net margin than 99% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

44th percentile

$157,955

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

93rd percentile

68%

Faster asset growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

432%

Faster revenue growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$20,749,848

Up $8,420,649 (+68%) from 2019

Net Assets

Up

$9,435,762

Up $8,408,911 (+819%) from 2019

Liabilities

Up

$11,314,086

Up $11,738 (+0.1%) from 2019

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin99th percentile

Revenue

Up

$8,599,945

Up $6,982,196 (+432%) from 2019

Expenses

Down

$191,034

Down $399,864 (-68%) from 2019

Net Income

Up

$8,408,911

Up $7,382,060 (+719%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$30M$20M$10M$0Assets 2019: $12,329,199Liabilities 2019: $11,302,348Net Assets 2019: $1,026,8512019Assets 2020: $20,749,848Liabilities 2020: $11,314,086Net Assets 2020: $9,435,7622020Assets 2021: $25,459,994Liabilities 2021: $11,300,000Net Assets 2021: $14,159,9942021Assets 2022: $25,124,675Liabilities 2022: $11,300,000Net Assets 2022: $13,824,6752022Assets 2023: $24,400,766Liabilities 2023: $11,300,000Net Assets 2023: $13,100,7662023Assets 2025: $22,957,020Liabilities 2025: $11,300,000Net Assets 2025: $11,657,0202025

Highlighted filing

2020

Assets$20,749,848
Liabilities$11,314,086
Net Assets$9,435,762
Open 2020 Filing

Operations Trend

Revenue Growth98th percentile

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

$10M$5.0M$0-$5.0MRevenue 2019: $1,617,749Expenses 2019: $590,898Net Income 2019: $1,026,8512019Revenue 2020: $8,599,945Expenses 2020: $191,034Net Income 2020: $8,408,9112020Revenue 2021: $4,887,245Expenses 2021: $163,013Net Income 2021: $4,724,2322021Revenue 2022: $477,319Expenses 2022: $812,638Net Income 2022: -$335,3192022Revenue 2023: $89,161Expenses 2023: $813,070Net Income 2023: -$723,9092023Revenue 2025: $91,578Expenses 2025: $814,253Net Income 2025: -$722,6752025

Highlighted filing

2020

Revenue$8,599,945
Expenses$191,034
Net Income$8,408,911
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 29, 2021
Return Version
2019v5.1
Gross Receipts
$8,599,945
Mission and Program Overview

Mission

To support southwestern oregon community college (swocc).

To support southwestern oregon community college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,749,838$20,191,934▲ $15,442,096
Cash and Non-Interest-Bearing Accounts$7,579,361$557,914▼ $7,021,447
Total Assets$12,329,199$20,749,848▲ $8,420,649
Liabilities
Unsecured Notes Loans Payable$11,300,000$11,300,000→ $0
Accounts Payable and Accrued Expenses$2,348$14,086▲ $11,738
Total Liabilities$11,302,348$11,314,086▲ $11,738
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,026,851$9,435,762▲ $8,408,911
Total Net Assets Fund Balance$1,026,851$9,435,762▲ $8,408,911
Total Liabilities and Net Assets / Fund Balance$12,329,199$20,749,848▲ $8,420,649

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,191,934-$20,191,934
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Jeffrey J WhiteyPresident
John SpeaslSecretary
Antoinette PooleTreasurer
Linda Kridelbaugh to 72019Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,572,742
Program Service Revenue
$0
Investment Income
$26,926
Other Revenue
$277
Change in Net Assets
$8,408,911

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$8,572,742Fair Market Value
Total Noncash Contributions1$8,572,742-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,034
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
Interest$183,594--$183,594
Fees for Services Accounting$7,000--$7,000
Other Expenses-$440-$440
Total Functional Expenses$190,594$440$0$191,034
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“One of the directors shall be the vice president of administrative services of swocc or such other person as may be designated by the board of education of swocc (the "designated director"). For resignation and removal of directors, a designated director may only be removed by the board of education of swocc. If for any reason all independent director seats are vacant at the same time, such vacancies shall be filled by individuals appointed by the designated directors.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees with authority to act on behalf of the board.”

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

“The 990 is prepared by an independent public accounting firm with information provided by the organization. The return is then reviewed by the board before being filed with the irs.”

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

“The conflict of interest policy is monitored annually by the swocc legal counsel. The policy applies to all college employees and the board of education. Any transactions that would be subject to conflicts of interest are reviewed by the college board and the legal counsel.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Additionally, the governing documents are found on the secretary of state website and the oregon department of justice website.”

Filing and Contact Details

Filer

Filer Name
Swocc Qalicb
EIN
83-1149702
Phone
5418887206
Address
1988 NEWMARK AVENUE, COOS BAY, OR 97420

Signing Officer

Name
Jeffrey J Whitey
Title
President
Phone
5418887206
Signed
2021-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey J Whitey
Formed
2018
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
4

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Karen Gries
Phone
6123764500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Raw XML AppendixShowing 400 of 403 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ENTITY, SOUTHWESTERN OREGON COMMUNITY COLLEGE, IS A GOVERNMENTAL INSTITUTION SO DOES NOT HAVE A DETERMINATION LETTER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE SUPPORTED ORGANIZATIONS PRESIDENT IS IN CHARGE OF APPOINTING THE FUND MANAGER TO HANDLE THE INVESTMENTS FOR SWOCC QALICB.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ESTABLISHMENT OF THE CORPORATION IS THE RESULT OF THE COLLEGE SECURING ADDITIONAL FINANCING OF NEW MARKETS TAX CREDITS FOR THE CONSTRUCTION OF THE HEALTH AND SCIENCE TECHNOLOGY BUILDING. THE SWOCC QALICB WAS FORMED AS A 501(C)(3) SPECIFICALLY A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION. IT WAS ESTABLISHED AS A LESSOR, THE HOLDER OF A LEASEHOLD AGREEMENT WITH THE COLLEGE. THE LEASEHOLD PERTAINS TO THE NEW HEALTH & SCIENCE TECHNOLOGY BUILDING. BASICALLY THE COLLEGE OWNS FEE TITLE TO THE PROPERTY AND CONSTRUCTION OF THE BUILDING AS A GROUND LEASE, THE QALICB IS THE LESSEE. WHEN THE BUILDING IS COMPLETED AND APPROVED FOR OCCUPANCY THE QALICB WILL THEN SUBLEASE THE BUILDING BACK TO THE COLLEGE. THE LEASES WILL EXPIRE SIXTY-FIVE YEARS AFTER THE EFFECTIVE DATE OF JUNE 25, 2019 UNLESS TERMINATED SOONER.
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0COLUMN B REPORTS THE NUMBER OF ITEMS CONTRIBUTED.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONE OF THE DIRECTORS SHALL BE THE VICE PRESIDENT OF ADMINISTRATIVE SERVICES OF SWOCC OR SUCH OTHER PERSON AS MAY BE DESIGNATED BY THE BOARD OF EDUCATION OF SWOCC (THE "DESIGNATED DIRECTOR"). FOR RESIGNATION AND REMOVAL OF DIRECTORS, A DESIGNATED DIRECTOR MAY ONLY BE REMOVED BY THE BOARD OF EDUCATION OF SWOCC. IF FOR ANY REASON ALL INDEPENDENT DIRECTOR SEATS ARE VACANT AT THE SAME TIME, SUCH VACANCIES SHALL BE FILLED BY INDIVIDUALS APPOINTED BY THE DESIGNATED DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH INFORMATION PROVIDED BY THE ORGANIZATION. THE RETURN IS THEN REVIEWED BY THE BOARD BEFORE BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS MONITORED ANNUALLY BY THE SWOCC LEGAL COUNSEL. THE POLICY APPLIES TO ALL COLLEGE EMPLOYEES AND THE BOARD OF EDUCATION. ANY TRANSACTIONS THAT WOULD BE SUBJECT TO CONFLICTS OF INTEREST ARE REVIEWED BY THE COLLEGE BOARD AND THE LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE GOVERNING DOCUMENTS ARE FOUND ON THE SECRETARY OF STATE WEBSITE AND THE OREGON DEPARTMENT OF JUSTICE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
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/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY J WHITEY
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN GRIES
ReturnHeader/ReturnTs02021-02-09T19:46:05-06:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,749,848
Liabilities
$11,314,086
Net assets
$9,435,762
Revenue
$8,599,945
Expenses
$191,034
Net income
$8,408,911
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$11.3$11.7$0.09$0.81$0.72
2023Summary only. Only limited summary data is available for this year.$24.4$11.3$13.1$0.09$0.81$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.1$11.3$13.8$0.48$0.81$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$11.3$14.2$4.89$0.16$4.72
2020Detailed filing. Detailed filing data is available for this year.$20.7$11.3$9.44$8.60$0.19$8.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$11.3$1.03$1.62$0.59$1.03