Civic Intelligence

Elisabeth Jones Art Center

990 • Fiscal year 2022 • EIN 86-1194522

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

516 NW 14th AvePortland, OR 97209

(503) 286-4959

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.89x

Higher debt load relative to assets than 93% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.49x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

46th percentile

4.0%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$101,855

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

98th percentile

336%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

33rd percentile

-4.8%

Faster revenue growth than 33% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$350,941

Up $270,518 (+336%) from 2021

Net Assets

Down

$38,675

Down $39,050 (-50%) from 2021

Liabilities

Up

$312,266

Up $309,568 (+11474%) from 2021

Revenue

Down

$635,737

Down $32,402 (-4.8%) from 2021

Expenses

Down

$610,296

Down $109,661 (-15%) from 2021

Net Income

Up

$25,441

Up $77,259 (+149%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2021: $80,423Liabilities 2021: $2,698Net Assets 2021: $77,7252021Assets 2022: $350,941Liabilities 2022: $312,266Net Assets 2022: $38,6752022Assets 2023: $146,344Liabilities 2023: $124,899Net Assets 2023: $21,4452023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2022

Assets$350,941
Liabilities$312,266
Net Assets$38,675

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2021: $668,139Expenses 2021: $719,957Net Income 2021: -$51,8182021Revenue 2022: $635,737Expenses 2022: $610,296Net Income 2022: $25,4412022Revenue 2023: $502,854Expenses 2023: $517,963Net Income 2023: -$15,1092023Revenue 2024: $377,868Expenses 2024: $393,809Net Income 2024: -$15,9412024

Highlighted filing

2022

Revenue$635,737
Expenses$610,296
Net Income$25,441
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$664,932
Mission and Program Overview

Mission

Ejac is an art center committed to the development of an extensive range of art programs to advocate for the environmental health of our planet and social justice for all people.

Mission: parallax art center amplifies social justice and & environmental protection through inclusive art programs, exhibitions, and experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$34,680$41,797▲ $7,117
Rtn Earn Endowment Incm Other Fnds$77,725$38,675▼ $39,050
Land, Buildings, and Equipment, Net$36,743$6,500▼ $30,243
Prepaid Expenses and Deferred Charges-$1,211-
Accounts Receivable-$25-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$80,423$350,941▲ $270,518
Other Assets Total$9,000$301,408▲ $292,408
Liabilities
Other Liabilities$0$293,999▲ $293,999
Accounts Payable and Accrued Expenses$2,698$18,267▲ $15,569
Total Liabilities$2,698$312,266▲ $309,568
Net Assets / Fund Balance
Total Net Assets Fund Balance$77,725$38,675▼ $39,050
Total Liabilities and Net Assets / Fund Balance$80,423$350,941▲ $270,518

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,500$1,300$7,800
Equipment$0$3,029$3,029
Other Assets Org$292,408--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chandra GlaesemanExecutive DirectorFT$101,855$101,855

Board Members and Trustees

NameTitle
Thomas JonesBoard Chair
Dio SumagaysayBoard Member
Mario MesquitaBoard Member
Mariya KlimenkoBoard Member
Cathleen CaseySecretary
Marianne WoodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$650,442
Program Service Revenue
$200
Investment Income
$-3,545
Other Revenue
$-11,360
All Other Contributions
$650,442
Change in Net Assets
$25,441

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
Securities Publicly Traded1$650,000Average of High and Low
Total Noncash Contributions1$650,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$345,060
Salaries, Compensation, and Employee Benefits$265,236
Total Fundraising Expense$36,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,476$35,146$5,505$127,127
Current Officers, Directors, Trustees, and Key Employees$69,286$28,158$4,411$101,855
Occupancy$70,042$26,391$2,367$98,800
Office Expenses$20,768$7,825$702$29,295
Advertising$11,342$680$8,874$20,896
Payroll Taxes$14,118$5,738$899$20,755
Other Employee Benefits$10,543$4,285$671$15,499
Fees for Services Accounting$9,167$3,454$310$12,931
Travel$5,929$2,358$73$8,360
All Other Expenses$2,781$1,517$46$4,344
Fees for Services Other$2,673$1,007$90$3,770
Information Technology$2,308$870$78$3,256
Other Expenses$1,441$573$18$2,032
Insurance$967$364$33$1,364
Conferences and Meetings$763$303$9$1,075
Depreciation Depletion$461$174$16$651
Fees for Services Legal$97$31$3$131
Total Functional Expenses$446,798$127,329$36,169$610,296
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,219
Fundraising Gross Income$3,634
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
Office Space Liability$293,999
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 8B

There are no subcommittees.

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

The form 990 will be reviewed individually and as a group by all board members prior to filing.

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

All board members are required to disclose conflicts of interest as they arise.

Form 990, Part VI, Section B, Line 15A

The board meets annually to review the ed's compensation considering cost of living, market rates for comparable organizations and performance.

Form 990, Part VI, Section C, Line 19

They are available upon request

Filing and Contact Details

Filer

Filer Name
Ejac
EIN
86-1194522
Phone
5032864959
Address
516 NW 14TH AVE, PORTLAND, OR 97209

Signing Officer

Name
Chandra Glaeseman
Title
Executive Director
Phone
5032864959
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chandra Glaeseman
Formed
2020
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
11

Preparer

Firm
Mcdonald Jacobs Pc
Address
520 SW YAMHILL ST STE 500, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
Raw XML AppendixShowing 400 of 459 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/ProgSrvcAccomActy2Grp/Desc0KEY PERFORMANCE INDICATORS WERE ESTABLISHED TO EVALUTATE OUR EFFECTIVENESS IN MISSION FULFILLMENT.WE HAVE USED OUR MISSION, PARALLAX ART CENTER AMPLIFIES SOCIAL JUSTICE AND & ENVIRONMENTAL PROTECTION THROUGH INCLUSIVE ART PROGRAMS, EXHIBITIONS, AND EXPERIENCES AS OUR NORTH STAR AND PRIMARY FILTER TO ENSURE THAT ALL DECISIONS BEING MADE, BOTH INTERNALLY AND EXTERNALLY ARE IN SERVICE OF OUR OBJECTIVES AS AN ORGANIZATION. WE DO THIS BY IDENTIFYING AND SELECTING ARTISTS WHO ARE UNDER-REPRESENTED IN THE REGION BY FOCUSING ON BIPOC AND LGBTQIA+ ARTISTS AND THE STORIES THAT THEY ARE TELLING. NOT ONLY ARE WE INTERESTED IN REPRESENTING THESE ARTISTS, WE FEEL IT IS IMPORTANT TO PROVIDE A PLATFORM FOR THEM TO IDENTIFY, FROM THEIR PERSPECTIVES THE CHALLENGES THEY EXPERIENCE AND THEIR THOUGHTS ON POTENTIAL SOLUTIONS.
IRS990/ProgSrvcAccomActy3Grp/Desc0ACHIEVING PATRON/PARTNER SATISFACTION-O WE HAVE INVITED CREATIVES AND DREAMERS HERE WHO ARE JUST AS HUNGRY FOR CHALLENGING AND ACCESSIBLE DIALOGUES AROUND THE MOST SIGNIFICANT ISSUES THAT WE ARE FACING TODAY TO PARTICIPATE IN ARTIST TALKS, WORKSHOPS, PERFORMANCES, VENDING OPPORTUNITIES AND IN HOLDING SPACE FOR CONVERSATIONS. WE BELIEVE IN ELEVATING THE ENTIRE ARTISTIC ECONOMY IN OUR SMALL CITY AND HOPE TO DO SO BY PAYING ALL OF OUR EXHIBITING ARTISTS BETTER THAN W.A.G.E STANDARDS, UTILIZING THE FRESH PERSPECTIVES OF GUEST CURATORS AS TO NOT GET "STUCK" IN A PARTICULAR MODE OR IDEA ABOUT THINGS, FOCUSING OUR HIRING PRACTICES ON OUR BELIEF THAT WE NEED MORE DIVERSITY AND BETTER REPRESENTATION OF ALL PEOPLE IN THE ART WORLD, ENGAGING WORKING ARTISTS AS "GIG" WORKERS TO SUPPORT THEIR LONG TERM GOALS OF PURSING THEIR OWN CREATIVE PRACTICES, AND BY OFFERING FUNDED OPPORTUNITES TO ARTISTS WHO MAY OTHERWISE NOT BE ABLE REALIZE THEIR VISION BASED ON LIMITATIONS OF FUNDS AND/OR SPACE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WITH THE OBJECTIVE OF PROVIDING ACCESSIBLE PROGRAMING AND EDUCATIONAL OPPORTUNTIES, WE HAVE SEEN OVER 1200 HIGH SCHOOL AND COLLEGE STUDENTS COME THROUGH AND UTILIZE OUR SPACE AS A PART OF INSTRUCTOR'S EXPERIENTIAL LEARNING OPPORTUNITIES. THIS INCLUDES STUDENTS FROM WILSONVILLE HIGH SCHOOL, PACIFIC NORTHWEST COLLEGE OF ART AT WILLAMETTE UNIVERSITY, PORTLAND STATE UNIVERSITY, PORTLAND COMMUNITY COLLEGE, REED COLLEGE AND LEWIS AND CLARK COLLEGE.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0650300
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0353911
IRS990/PYOtherRevenueAmt03847
IRS990/PYProgramServiceRevenueAmt013992
IRS990/PYRevenuesLessExpensesAmt0-51818
IRS990/PYSalariesCompEmpBnftPaidAmt0363046
IRS990/PYTotalExpensesAmt0719957
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0668139
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt025441
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0200
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt077725
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt038675
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0650000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0650000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01300000
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0650442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0350300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01000742
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt013992
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014192
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04225
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03847
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08072
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0-285066
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0650000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0650000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01300000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0650642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0364292
IRS990ScheduleA/Total509Grp/TotalAmt01014934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0654867
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0368139
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01023006
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03029
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03029
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01300
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt09000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1292408
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE - OFFICE SPACE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0293999
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OFFICE SPACE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06500
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0301408
IRS990ScheduleD/TotalLiabilityAmt0293999
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0AVERAGE OF HIGH AND LOW
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0650000
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO SUBCOMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE REVIEWED INDIVIDUALLY AND AS A GROUP BY ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MEETS ANNUALLY TO REVIEW THE ED'S COMPENSATION CONSIDERING COST OF LIVING, MARKET RATES FOR COMPARABLE ORGANIZATIONS AND PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt080423
IRS990/TotalAssetsEOYAmt0350941
IRS990/TotalAssetsGrp/BOYAmt080423
IRS990/TotalAssetsGrp/EOYAmt0350941
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0650442
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036169
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0127329
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0446798
IRS990/TotalFunctionalExpensesGrp/TotalAmt0610296
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02698
IRS990/TotalLiabilitiesEOYAmt0312266
IRS990/TotalLiabilitiesGrp/BOYAmt02698
IRS990/TotalLiabilitiesGrp/EOYAmt0312266
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038675
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0446798

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