Civic Intelligence

Common Ground Outdoor Adventures Inc.

990 • Fiscal year 2019 • EIN 84-1385181

Oct 01, 2018 to Sep 30, 2019 • Filed on Dec 03, 2019

335 N 100 ELogan, UT 84321

(435) 713-0288

Siviq Scores

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

Liabilities / Assets

45th percentile

0.02x

Higher debt load relative to assets than 45% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.04x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

11th percentile

-25%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

17th percentile

-8.8%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-38%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$766,797

Down $74,182 (-8.8%) from 2018

Net Assets

Down

$752,616

Down $79,108 (-9.5%) from 2018

Liabilities

Up

$14,181

Up $4,926 (+53%) from 2018

Revenue

Down

$317,704

Down $192,944 (-38%) from 2018

Expenses

Up

$396,812

Up $57 (+0.0%) from 2018

Net Income

Down

-$79,108

Down $193,001 (-169%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $389,029Liabilities 2010: $23,524Net Assets 2010: $365,5052010Assets 2011: $355,098Liabilities 2011: $29,995Net Assets 2011: $325,1032011Assets 2012: $390,263Liabilities 2012: $23,480Net Assets 2012: $366,7832012Assets 2013: $399,840Liabilities 2013: $17,152Net Assets 2013: $382,6882013Assets 2014: $369,642Liabilities 2014: $11,135Net Assets 2014: $358,5072014Assets 2015: $380,856Liabilities 2015: $7,429Net Assets 2015: $373,4272015Assets 2016: $502,835Liabilities 2016: $4,634Net Assets 2016: $498,2012016Assets 2017: $728,488Liabilities 2017: $10,657Net Assets 2017: $717,8312017Assets 2018: $840,979Liabilities 2018: $9,255Net Assets 2018: $831,7242018Assets 2019: $766,797Liabilities 2019: $14,181Net Assets 2019: $752,6162019Assets 2020: $807,390Liabilities 2020: $52,369Net Assets 2020: $755,0212020Assets 2021: $862,104Liabilities 2021: $3,949Net Assets 2021: $858,1552021Assets 2022: $856,104Liabilities 2022: $11,218Net Assets 2022: $844,8862022Assets 2023: $787,041Liabilities 2023: $15,855Net Assets 2023: $771,1862023Assets 2024: $752,143Liabilities 2024: $13,189Net Assets 2024: $738,9542024Assets 2025: $690,607Liabilities 2025: $8,360Net Assets 2025: $682,2472025

Highlighted filing

2019

Assets$766,797
Liabilities$14,181
Net Assets$752,616

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $292,285Expenses 2010: $269,302Net Income 2010: $22,9832010Expenses 2011: $261,7552011Expenses 2012: $290,5632012Expenses 2013: $325,9382013Revenue 2014: $334,440Expenses 2014: $358,621Net Income 2014: -$24,1812014Revenue 2015: $346,618Expenses 2015: $331,698Net Income 2015: $14,9202015Revenue 2016: $485,600Expenses 2016: $360,826Net Income 2016: $124,7742016Revenue 2017: $588,864Expenses 2017: $369,234Net Income 2017: $219,6302017Revenue 2018: $510,648Expenses 2018: $396,755Net Income 2018: $113,8932018Revenue 2019: $317,704Expenses 2019: $396,812Net Income 2019: -$79,1082019Revenue 2020: $362,118Expenses 2020: $359,713Net Income 2020: $2,4052020Revenue 2021: $410,127Expenses 2021: $306,993Net Income 2021: $103,1342021Revenue 2022: $388,382Expenses 2022: $401,651Net Income 2022: -$13,2692022Revenue 2023: $402,011Expenses 2023: $475,711Net Income 2023: -$73,7002023Revenue 2024: $500,669Expenses 2024: $532,901Net Income 2024: -$32,2322024Revenue 2025: $482,486Expenses 2025: $539,193Net Income 2025: -$56,7072025

Highlighted filing

2019

Revenue$317,704
Expenses$396,812
Net Income-$79,108
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Dec 3, 2019
Return Version
2018v3.1
Gross Receipts
$352,946
Mission and Program Overview

Mission

To increase opportunities for youth and adults with disabilities to actively participate in adaptive outdoor recreation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$758,617$729,290▼ $29,327
Cash and Non-Interest-Bearing Accounts$67,590$22,826▼ $44,764
Savings and Temporary Cash Investments$12,760$12,784▲ $24
Prepaid Expenses and Deferred Charges$1,143$1,143→ $0
Accounts Receivable$869$754▼ $115
Total Assets$840,979$766,797▼ $74,182
Liabilities
Accounts Payable and Accrued Expenses$9,255$14,181▲ $4,926
Total Liabilities$9,255$14,181▲ $4,926
Net Assets / Fund Balance
Unrestricted Net Assets$831,724$752,616▼ $79,108
Total Net Assets Fund Balance$831,724$752,616▼ $79,108
Total Liabilities and Net Assets / Fund Balance$840,979$766,797▼ $74,182

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$637,320$191,264$828,584
Equipment$91,970$133,616$225,586
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric KlevenChairperson
Greg ColeTrustee
Jette YoungbloodTrustee
Kate StephensTrustee
Troy OldhamTrustee
Roger OlsonSecretary
Theresa PainterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$311,831
Program Service Revenue
$32,397
Investment Income
$22
Other Revenue
$-26,546
All Other Contributions
$217,504
Change in Net Assets
$-79,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$261,871
Other Expenses$134,941
Total Fundraising Expense$21,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,026--$150,026
Current Officers, Directors, Trustees, and Key Employees$46,260$15,420$15,420$77,100
Depreciation Depletion$35,208--$35,208
Payroll Taxes$12,315$4,105$4,105$20,525
All Other Expenses$18,797--$18,797
Occupancy$15,369$2,712-$18,081
Fees for Services Other$12,432--$12,432
Pension Plan Contributions$7,018$2,340$2,340$11,698
Insurance$9,511$1,679-$11,190
Travel$8,109--$8,109
Office Expenses$5,358$946-$6,304
Other Employee Benefits$2,522--$2,522
Fees for Services Accounting-$1,240-$1,240
Other Expenses$1,069--$1,069
Interest$400--$400
Conferences and Meetings$186--$186
Total Functional Expenses$346,505$28,442$21,865$396,812
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,242
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reach Stars$42,550$42,550$10,664$31,886
Century Ride$35,855$35,855$18,819$17,036
Total Events$94,327$94,327$35,242$59,085
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
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 governing body review Part VI line 11

The organization was emailed a copy for review before filing the return

Officer director etc mailing address Part VI line 9

With exception to the executive director the officers are not located and cannot be contacted at the organizations address.

Governing documents etc available to public Part VI line 19

The documents are available to the general public upon written request

Filing and Contact Details

Filer

Filer Name
Common Ground Outdoor Adventures
EIN
84-1385181
Address
335 N 100 E, LOGAN, UT 84321

Signing Officer

Name
Samantha Macfarlane
Title
Executive Direc
Phone
4357130288
Signed
2019-12-03
Discuss with paid preparer
No

Organization Details

Formed
1993
Legal Domicile
Ut
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
500

Preparer

Firm
Tyler & Company
Address
40 W 1250 N Bldg 1 Ste 1, Logan, UT 84341
Preparer
Kevin Tyler
Phone
4357537430
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt012784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0285285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0522334
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0623602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0508519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0322599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02262339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017521
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07934
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08897
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt034374
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98060
IRS990ScheduleA/PublicSupportPY170Pct00.98160
IRS990ScheduleA/PublicSupportTotal170Amt02252131
IRS990ScheduleA/SubstantialContributorsTotAmt010208
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0285285
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0522334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0623602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0508519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0322599
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02262339
IRS990ScheduleA/TotalSupportAmt02296713
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0637320
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0191264
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0828584
IRS990ScheduleD/EquipmentGrp/BookValueAmt091970
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0133616
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0225586
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0729290
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt035242
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0REACH STARS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CENTURY RIDE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt035855
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt015922
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt094327
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt042550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt035855
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015922
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt094327
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt059085
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05759
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt035242
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010664
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt018819
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS EMAILED A COPY FOR REVIEW BEFORE FILING THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WITH EXCEPTION TO THE EXECUTIVE DIRECTOR THE OFFICERS ARE NOT LOCATED AND CANNOT BE CONTACTED AT THE ORGANIZATIONS ADDRESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0840979
IRS990/TotalAssetsEOYAmt0766797
IRS990/TotalAssetsGrp/BOYAmt0840979
IRS990/TotalAssetsGrp/EOYAmt0766797
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0311831
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021865
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028442
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0346505
IRS990/TotalFunctionalExpensesGrp/TotalAmt0396812
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09255
IRS990/TotalLiabilitiesEOYAmt014181
IRS990/TotalLiabilitiesGrp/BOYAmt09255
IRS990/TotalLiabilitiesGrp/EOYAmt014181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0831724
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0752616
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0346505
IRS990/TotalProgramServiceRevenueAmt032397
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-35242
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041115
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0317704
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0500
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0840979
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0766797
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt08109
IRS990/TravelGrp/TotalAmt08109
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0831724
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0752616
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0CGADVENTURES.ORG
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMANTHA MACFARLANE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum04357130288
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMON GROUND OUTDOOR ADVENTURES
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0841385181
ReturnHeader/Filer/USAddress/AddressLine1Txt0335 N 100 E
ReturnHeader/Filer/USAddress/CityNm0LOGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084321
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D6C0FD6C011AFB47E972AC6B6FDE5BD1CB2ADABB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D6C0FD6C011AFB47E972AC6B6FDE5BD1CB2ADABB
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId08713362019344jqfrgxk
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-12-10

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.91$0.08$6.82$4.82$5.39$0.57
2024Detailed filing. Detailed filing data is available for this year.$7.52$0.13$7.39$5.01$5.33$0.32
2023Detailed filing. Detailed filing data is available for this year.$7.87$0.16$7.71$4.02$4.76$0.74
2022Detailed filing. Detailed filing data is available for this year.$8.56$0.11$8.45$3.88$4.02$0.13
2021Detailed filing. Detailed filing data is available for this year.$8.62$0.04$8.58$4.10$3.07$1.03
2020Detailed filing. Detailed filing data is available for this year.$8.07$0.52$7.55$3.62$3.60$0.02
2019Detailed filing. Detailed filing data is available for this year.$7.67$0.14$7.53$3.18$3.97$0.79
2018Detailed filing. Detailed filing data is available for this year.$8.41$0.09$8.32$5.11$3.97$1.14
2017Detailed filing. Detailed filing data is available for this year.$7.28$0.11$7.18$5.89$3.69$2.20
2016Detailed filing. Detailed filing data is available for this year.$5.03$0.05$4.98$4.86$3.61$1.25
2015Detailed filing. Detailed filing data is available for this year.$3.81$0.07$3.73$3.47$3.32$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.70$0.11$3.59$3.34$3.59$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.17$3.83$3.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.23$3.67$2.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.30$3.25$2.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.24$3.66$2.92$2.69$0.23