Civic Intelligence

Rocky Mountain Oracle Users Group

990 • Fiscal year 2015 • EIN 84-1425730

Jun 01, 2014 to May 31, 2015 • Filed on Jul 31, 2015

P O Box 10142Scottsdale, AZ 85271-0142

(303) 929-6266

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

35th percentile

-2.4%

Higher net margin than 35% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

80th percentile

$11,898

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

36th percentile

-4.7%

Faster asset growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

3.0%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$132,114

Down $6,570 (-4.7%) from 2014

Net Assets

Down

$132,114

Down $6,570 (-4.7%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$277,487

Up $7,962 (+3.0%) from 2014

Expenses

Up

$284,057

Up $23,122 (+8.9%) from 2014

Net Income

Down

-$6,570

Down $15,160 (-176%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $140,056Liabilities 2010: $0Net Assets 2010: $140,0562010Assets 2011: $148,392Liabilities 2011: $0Net Assets 2011: $148,3922011Assets 2012: $146,339Liabilities 2012: $0Net Assets 2012: $146,3392012Assets 2013: $130,094Liabilities 2013: $0Net Assets 2013: $130,0942013Assets 2014: $138,684Liabilities 2014: $0Net Assets 2014: $138,6842014Assets 2015: $132,114Liabilities 2015: $0Net Assets 2015: $132,1142015Assets 2016: $128,101Liabilities 2016: $0Net Assets 2016: $128,1012016Assets 2017: $120,629Liabilities 2017: $0Net Assets 2017: $120,6292017Assets 2018: $131,490Liabilities 2018: $0Net Assets 2018: $131,4902018Assets 2019: $118,761Liabilities 2019: $0Net Assets 2019: $118,7612019Assets 2020: $77,437Liabilities 2020: $0Net Assets 2020: $77,4372020Assets 2021: $73,556Liabilities 2021: $0Net Assets 2021: $73,5562021Assets 2022: $54,922Liabilities 2022: $0Net Assets 2022: $54,9222022Assets 2023: $37,278Liabilities 2023: $0Net Assets 2023: $37,2782023Assets 2024: $34,520Liabilities 2024: $0Net Assets 2024: $34,5202024Assets 2025: $20,027Liabilities 2025: $0Net Assets 2025: $20,0272025

Highlighted filing

2015

Assets$132,114
Liabilities$0
Net Assets$132,114

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $244,9032010Expenses 2011: $235,6262011Expenses 2012: $273,3582012Expenses 2013: $259,2232013Revenue 2014: $269,525Expenses 2014: $260,935Net Income 2014: $8,5902014Revenue 2015: $277,487Expenses 2015: $284,057Net Income 2015: -$6,5702015Revenue 2016: $236,104Expenses 2016: $240,117Net Income 2016: -$4,0132016Revenue 2017: $205,025Expenses 2017: $212,497Net Income 2017: -$7,4722017Revenue 2018: $195,192Expenses 2018: $184,331Net Income 2018: $10,8612018Revenue 2019: $149,019Expenses 2019: $161,748Net Income 2019: -$12,7292019Revenue 2020: $114,305Expenses 2020: $155,629Net Income 2020: -$41,3242020Revenue 2021: $51,682Expenses 2021: $55,563Net Income 2021: -$3,8812021Revenue 2022: $33,374Expenses 2022: $52,008Net Income 2022: -$18,6342022Revenue 2023: $55,939Expenses 2023: $73,583Net Income 2023: -$17,6442023Revenue 2024: $33,812Expenses 2024: $36,570Net Income 2024: -$2,7582024Revenue 2025: $22,529Expenses 2025: $37,022Net Income 2025: -$14,4932025

Highlighted filing

2015

Revenue$277,487
Expenses$284,057
Net Income-$6,570
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jul 31, 2015
Return Version
2014v5.0
Gross Receipts
$277,487
Mission and Program Overview

Mission

To enhance oracle knowledge of members

The organization's primary exempt purposeis to provide members forums to enhance their technical knowledge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$124,313$117,743▼ $6,570
Savings and Temporary Cash Investments$84,041$84,292▲ $251
Cash and Non-Interest-Bearing Accounts$53,124$46,880▼ $6,244
Pd in Cap Srpls Land Bldg Eqp Fund$14,371$14,371→ $0
Land, Buildings, and Equipment, Net$1,519$942▼ $577
Total Assets$138,684$132,114▼ $6,570
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$138,684$132,114▼ $6,570
Total Liabilities and Net Assets / Fund Balance$138,684$132,114▼ $6,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$942$9,184$10,126
Other Land Buildings-$3,608$3,608
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heidi KuhnAdministratorPT$11,898-$11,898
Peggy KingAdmin Director-$1,060$1,060$1,060

Board Members and Trustees

NameTitle
John PetersonPresident
Vince GiasolliVice-president
Art MarshallDirector Info Services
Andreas KatsarisMerketing Director
Dan HotkaPrograms Director
Robert MasonScholarship Director
Chris ChaseSigs Director
Bobby CurtisSocial Media Director
Kellyn PotvinTraning Days Director
Chris OstrowskiSecretary
Ron BichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,745
Program Service Revenue
$244,490
Investment Income
$252
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$-6,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,557
Grants and Similar Amounts Paid$5,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$107,197$21,152-$128,349
Conferences and Meetings$56,201$9,852-$66,053
Fees for Services Management$43,185$14,008-$57,193
Information Technology$12,985$1,374-$14,359
Travel$6,893--$6,893
Grants to Domestic Individuals$5,500--$5,500
Insurance-$2,977-$2,977
Fees for Services Accounting-$1,645-$1,645
Depreciation Depletion$250$328-$578
Office Expenses$80$230-$310
Fees for Services Legal-$200-$200
Total Functional Expenses$232,291$51,766$0$284,057
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John JeunnetteFormer DirectorConference Support ServicesNo$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

The organization has a written contract with your conferenceconnection for managing the logistics of the annualtraining days conference.

Members or stockholder classes and rights Part VI line 6

Organization is essentially a members-supported entity. In fiscal 2015, members paid $30,645 in dues.

Member election for additional members Part VI line 7A

Members elect the governing body during the annual meeting.

Governing body decisions Part VI line 7B

Governing body makes major and critical decisions regarding the operationof the organization.

Form 990 governing body review Part VI line 11

Key officers--but not all officers--of the governing body review the form 990 before it is filed with the internal revenue service.

Conflict of interest policy compliance Part VI line 12C

Board of directors monitors activities to ensure no confilct of interest exists between board members and the organization. Due to such vigilence, no incidence involving confict of interest has occurred as yet.

Form 990 availability to public Part VI line 18

The organization is supported by members who pay annual dues. Membership benefits include newsletters, discounts to attend conferences and trainingsessions, attendance to meetings to learn about new developments anddiscuss ideas, problems, etc. Organization's annual forms 990 are available to members for review upon request.

Governing documents etc available to public Part VI line 19

The organization's articles of incorporation, bylaws, and annualincome tax returns are posted on the website and are availableto general public for viewing.

Filing and Contact Details

Filer

Filer Name
Rocky Mtn Oracle Users Group Inc
EIN
84-1425730
Address
P O BOX 10142, SCOTTSDALE, AZ 85271-0142

Signing Officer

Name
Timothy J Gorman
Title
President
Phone
3038854526
Signed
2015-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy J Gorman
Formed
1994
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
116

Preparer

Firm
Ontime Tax Services
Address
6655 W JEWELL AVE STE 203, LAKEWOOD, CO 80232-7108
Preparer
Kirit P Merchant
Phone
3039225522
Supplemental Narrative

Additional Explanations

General explanation attachment

Governing body ensures that there is no conflict of interest

Raw XML AppendixShowing 400 of 441 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/PrincipalOfficerNm0TIMOTHY J GORMAN
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IRS990/RevenueAmt0244490
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0124313
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt036585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt037936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt042080
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IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0942
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09184
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010126
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03608
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PEGGY KING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMIN DIRECTOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOHN JEUNNETTE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER DIRECTOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONFERENCE SUPPORT SERVICES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A WRITTEN CONTRACT WITH YOUR CONFERENCECONNECTION FOR MANAGING THE LOGISTICS OF THE ANNUALTRAINING DAYS CONFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION IS ESSENTIALLY A MEMBERS-SUPPORTED ENTITY. IN FISCAL 2015, MEMBERS PAID $30,645 IN DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BODY DURING THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BODY MAKES MAJOR AND CRITICAL DECISIONS REGARDING THE OPERATIONOF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY OFFICERS--BUT NOT ALL OFFICERS--OF THE GOVERNING BODY REVIEW THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD OF DIRECTORS MONITORS ACTIVITIES TO ENSURE NO CONFILCT OF INTEREST EXISTS BETWEEN BOARD MEMBERS AND THE ORGANIZATION. DUE TO SUCH VIGILENCE, NO INCIDENCE INVOLVING CONFICT OF INTEREST HAS OCCURRED AS YET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IS SUPPORTED BY MEMBERS WHO PAY ANNUAL DUES. MEMBERSHIP BENEFITS INCLUDE NEWSLETTERS, DISCOUNTS TO ATTEND CONFERENCES AND TRAININGSESSIONS, ATTENDANCE TO MEETINGS TO LEARN ABOUT NEW DEVELOPMENTS ANDDISCUSS IDEAS, PROBLEMS, ETC. ORGANIZATION'S ANNUAL FORMS 990 ARE AVAILABLE TO MEMBERS FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S ARTICLES OF INCORPORATION, BYLAWS, AND ANNUALINCOME TAX RETURNS ARE POSTED ON THE WEBSITE AND ARE AVAILABLETO GENERAL PUBLIC FOR VIEWING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING BODY ENSURES THAT THERE IS NO CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0138684
IRS990/TotalAssetsEOYAmt0132114
IRS990/TotalAssetsGrp/BOYAmt0138684
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232291
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284057
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277487
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.23$0.37$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.34$0.37$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.56$0.74$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.33$0.52$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.52$0.56$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$1.14$1.56$0.41
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$1.49$1.62$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$1.95$1.84$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$2.05$2.12$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$2.36$2.40$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$2.77$2.84$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$2.70$2.61$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$2.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.00$1.46$2.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$2.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$2.45