Civic Intelligence

Elisabeth Jones Art Center

990 • Fiscal year 2023 • EIN 86-1194522

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 09, 2024

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

0.85x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.25x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

34th percentile

-3.0%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$85,525

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-58%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-21%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$146,344

Down $204,597 (-58%) from 2022

Net Assets

Down

$21,445

Down $17,230 (-45%) from 2022

Liabilities

Down

$124,899

Down $187,367 (-60%) from 2022

Revenue

Down

$502,854

Down $132,883 (-21%) from 2022

Expenses

Down

$517,963

Down $92,333 (-15%) from 2022

Net Income

Down

-$15,109

Down $40,550 (-159%) from 2022

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

2023

Assets$146,344
Liabilities$124,899
Net Assets$21,445

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

2023

Revenue$502,854
Expenses$517,963
Net Income-$15,109
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 9, 2024
Return Version
2023v5.1
Gross Receipts
$653,492
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
Rtn Earn Endowment Incm Other Fnds$38,675$21,445▼ $17,230
Cash and Non-Interest-Bearing Accounts$41,797$14,330▼ $27,467
Land, Buildings, and Equipment, Net$6,500$5,850▼ $650
Prepaid Expenses and Deferred Charges$1,211$656▼ $555
Accounts Receivable$25$25→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$350,941$146,344▼ $204,597
Other Assets Total$301,408$125,483▼ $175,925
Liabilities
Other Liabilities$293,999$120,216▼ $173,783
Accounts Payable and Accrued Expenses$18,267$4,683▼ $13,584
Total Liabilities$312,266$124,899▼ $187,367
Net Assets / Fund Balance
Total Net Assets Fund Balance$38,675$21,445▼ $17,230
Total Liabilities and Net Assets / Fund Balance$350,941$146,344▼ $204,597

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,850$1,950$7,800
Equipment$0$3,029$3,029
Other Assets Org$116,483--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chandra GlaesemanExecutive DirectorFT$85,525$85,525

Board Members and Trustees

NameTitle
Matthew WarnerBoard Chair (11/1/23-present)
Thomas JonesBoard Chair (emeritus)
Dio SumagaysayBoard Member
Mario MesquitaBoard Member
Mariya KlimenkoBoard Member
Cathleen CaseySecretary
Marianne WoodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$515,331
Program Service Revenue
$0
Investment Income
$-1,374
Other Revenue
$-11,103
All Other Contributions
$515,331
Change in Net Assets
$-15,109

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$136,749Average of High and Low
Total Noncash Contributions1$136,749-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,150
Salaries, Compensation, and Employee Benefits$222,813
Total Fundraising Expense$89,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,413$19,362$8,188$107,963
Occupancy$64,680$22,410$15,434$102,524
Current Officers, Directors, Trustees, and Key Employees$63,701$15,338$6,486$85,525
Office Expenses$15,703$5,440$3,747$24,890
Fees for Services Accounting$12,708$4,403$3,032$20,143
Payroll Taxes$12,410$2,988$1,264$16,662
Other Employee Benefits$9,432$2,271$960$12,663
Advertising$1,538$28$4,988$6,554
Information Technology$2,793$968$666$4,427
Fees for Services Other$2,434$843$581$3,858
All Other Expenses$104$2,926$142$3,172
Insurance$1,163$403$277$1,843
Fees for Services Legal-$1,566-$1,566
Travel$175$654$32$861
Depreciation Depletion$410$142$98$650
Conferences and Meetings$46$172$9$227
Other Expenses$31$114$6$151
Total Functional Expenses$342,959$85,448$89,556$517,963
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,103
Fundraising Gross Income$2,964
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$120,216
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
2024-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chandra Glaeseman
Formed
2020
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
8

Preparer

Firm
Mcdonald Jacobs Pc
Address
121 SW SALMON ST STE 1100, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
Raw XML AppendixShowing 400 of 467 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/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01211
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0656
IRS990/PrincipalOfficerNm0CHANDRA GLAESEMAN
IRS990/PriorPeriodAdjustmentsAmt0-2122
IRS990/ProfessionalFundraisingInd00
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/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0650442
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-3545
IRS990/PYOtherExpensesAmt0345060
IRS990/PYOtherRevenueAmt0-11360
IRS990/PYProgramServiceRevenueAmt0200
IRS990/PYRevenuesLessExpensesAmt025441
IRS990/PYSalariesCompEmpBnftPaidAmt0265236
IRS990/PYTotalExpensesAmt0610296
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0635737
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-15109
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt038675
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt021445
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0161749
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0650000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0650000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01461749
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0515331
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0650442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0350300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01516073
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0215
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0215
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013992
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014192
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0215
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0215
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt036
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04225
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03847
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08108
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt068516
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0161749
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0650000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0650000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01461749
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0515331
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0650642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0364292
IRS990ScheduleA/Total509Grp/TotalAmt01530265
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0515582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0654867
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0368139
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01538588
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/BookValueAmt05850
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01950
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt09000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1116483
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE - OFFICE SPACE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0120216
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OFFICE SPACE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05850
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0125483
IRS990ScheduleD/TotalLiabilityAmt0120216
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0AVERAGE OF HIGH AND LOW
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0136749
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/TotalAssetsBOYAmt0350941
IRS990/TotalAssetsEOYAmt0146344
IRS990/TotalAssetsGrp/BOYAmt0350941
IRS990/TotalAssetsGrp/EOYAmt0146344
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0515331

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