Civic Intelligence

Micronesian Islander Community

990 • Fiscal year 2024 • EIN 90-0663871

Feb 01, 2023 to Jan 31, 2024 • Filed on Nov 15, 2024

PO Box 18606Salem, OR 97305

(971) 209-5827

Siviq Scores

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

Liabilities / Assets

64th percentile

0.15x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$122,020

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

90th percentile

48%

Faster asset growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

108%

Faster revenue growth than 91% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,312,160

Up $1,072,839 (+48%) from 2023

Net Assets

Up

$2,805,361

Up $620,318 (+28%) from 2023

Liabilities

Up

$506,799

Up $452,521 (+834%) from 2023

Revenue

Up

$2,123,393

Up $1,101,170 (+108%) from 2023

Expenses

Up

$1,503,075

Up $422,788 (+39%) from 2023

Net Income

Up

$620,318

Up $678,382 (+1168%) from 2023

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $868,087Liabilities 2021: $4,384Net Assets 2021: $863,7032021Assets 2022: $2,255,012Liabilities 2022: $11,905Net Assets 2022: $2,243,1072022Assets 2023: $2,239,321Liabilities 2023: $54,278Net Assets 2023: $2,185,0432023Assets 2024: $3,312,160Liabilities 2024: $506,799Net Assets 2024: $2,805,3612024Assets 2025: $3,827,082Liabilities 2025: $570,219Net Assets 2025: $3,256,8632025

Highlighted filing

2024

Assets$3,312,160
Liabilities$506,799
Net Assets$2,805,361

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $1,639,341Expenses 2021: $775,979Net Income 2021: $863,3622021Revenue 2022: $2,179,997Expenses 2022: $800,593Net Income 2022: $1,379,4042022Revenue 2023: $1,022,223Expenses 2023: $1,080,287Net Income 2023: -$58,0642023Revenue 2024: $2,123,393Expenses 2024: $1,503,075Net Income 2024: $620,3182024Revenue 2025: $1,835,350Expenses 2025: $1,372,596Net Income 2025: $462,7542025

Highlighted filing

2024

Revenue$2,123,393
Expenses$1,503,075
Net Income$620,318
Jump To
Filing Snapshot
Filing Period
Feb 1, 2023 to Jan 31, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$2,123,393
Mission and Program Overview

Mission

To organize social justice programs, preserve our cultures, and enhance leadership through unifying our diverse communities.

Develop programs and leadership through our diverse communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$598,329$1,332,122▲ $733,793
Land, Buildings, and Equipment, Net$332,045$864,205▲ $532,160
Cash and Non-Interest-Bearing Accounts$1,258,265$608,491▼ $649,774
Savings and Temporary Cash Investments-$502,307-
Prepaid Expenses and Deferred Charges$50,682$5,035▼ $45,647
Total Assets$2,239,321$3,312,160▲ $1,072,839
Liabilities
Mortgage Notes Payable Secured by Investment Property-$450,000-
Accounts Payable and Accrued Expenses$54,278$56,799▲ $2,521
Total Liabilities$54,278$506,799▲ $452,521
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,504,830$1,782,557▲ $277,727
Net Assets Without Donor Restrictions$680,213$1,022,804▲ $342,591
Total Net Assets Fund Balance$2,185,043$2,805,361▲ $620,318
Total Liabilities and Net Assets / Fund Balance$2,239,321$3,312,160▲ $1,072,839

Asset Categories

AssetBook ValueDepreciationBasis
Land$621,874-$621,874
Buildings$239,768$13,225$252,993
Equipment$2,563$4,982$7,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leung JacquelineExecutive DirectorFT$117,327$4,693$122,020
Borong MikeBoard of DirectorPT$9,425-$9,425
Turcott CruzPresidentPT$8,500-$8,500

Board Members and Trustees

NameTitle
Keener TasiBoard of Director
Raes IwalaniBoard of Director
Maratita-lizama WinonaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,877,596
Program Service Revenue
$241,143
Investment Income
$4,654
Other Revenue
$0
All Other Contributions
$982,643
Change in Net Assets
$620,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$566,944
Other Expenses$535,105
Grants and Similar Amounts Paid$401,026
Total Fundraising Expense$64,892
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$386,526--$386,526
Other Salaries and Wages$260,428$73,172$39,748$373,348
Fees for Services Other$145,266$15,334$569$161,169
Conferences and Meetings$143,935--$143,935
Current Officers, Directors, Trustees, and Key Employees$100,469$18,774$12,202$131,445
Payroll Taxes$32,567$8,323$4,641$45,531
Information Technology$26,206$11,353$2,552$40,111
Occupancy$33,843$1,352$641$35,836
Travel$34,621--$34,621
Fees for Services Accounting-$25,400-$25,400
Pension Plan Contributions$11,827$3,009$1,695$16,531
Grants to Domestic Orgs$14,500--$14,500
Other Expenses$14,379$122$1,518$14,379
Fees for Services Legal$8,532$10$8$8,550
Office Expenses$8,228$61$14$8,303
Depreciation Depletion$5,858$1,166$682$7,706
Insurance$4,781$1,037$598$6,416
Fees for Services Management$895--$895
Other Employee Benefits$58$17$14$89
Total Functional Expenses$1,279,053$159,130$64,892$1,503,075
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Samoa Pacific Development CorporationPortland, OR501c3Event Sponsorship$7,500
Family Ymca of Marion and Polk CountySalem, OR501c3Event Sponsorship$7,000
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
Backup withholding compliance
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
Yes
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 B, Line 11B

A full copy of the 990 draft is circulated to the board of directors before filing.

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

The conflict of interest policy is reviewed by the board on an annual schedule, at which point directors are reminded of their responsibilities under the policy.

Form 990, Part VI, Section B, Line 15

Compensation for executive level staff, officers and key employees is determined by the board of directors as part of the regular annual budgeting process. Compensation is based on available community surveys and/or known compensation rates of similarly situated orgs.

Form 990, Part VI, Section C, Line 19

Governing documents, public copies of policies, and public copies of financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Micronesian Islander Community
EIN
90-0663871
Phone
9712095827
Address
PO BOX 18606, SALEM, OR 97305

Signing Officer

Name
Jacqueline Leung
Title
Executive Director
Phone
9712095827
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline Leung
Formed
2011
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
3
Employees
11
Volunteers
45

Preparer

Firm
Social Impact Accounting
Address
3542 NE MAYWOOD PL, PORTLAND, OR 97220
Preparer
Jack Mesplay
Phone
5039266003
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants and contractors: program service expenses 145,266. Management and general expenses 15,334. Fundraising expenses 569. Total expenses 161,169.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0950983
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02064435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01338599
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01450
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06233063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04654
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0976
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0241143
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt070264
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0111960
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0300742
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0724109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0976
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05630
IRS990ScheduleA/InvestmentIncomeCYPct00.00080
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95670
IRS990ScheduleA/PublicSupportTotal509Amt06661384
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt065040
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01571
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0355
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0228822
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0295788
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt065040
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt01571
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0355
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0228822
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0295788
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02118739
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01021247
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02176395
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01639341
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01450
IRS990ScheduleA/Total509Grp/TotalAmt06957172
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02123393
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01022223
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02176395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01639341
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01450
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06962802
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/BuildingsGrp/BookValueAmt0239768
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013225
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0252993
IRS990ScheduleD/EquipmentGrp/BookValueAmt02563
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04982
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07545
IRS990ScheduleD/LandGrp/BookValueAmt0621874
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0621874
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0864205
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt043799
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HOUSING ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1EDUCATION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2COVID RELIEF
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3FOOD AND OTHER ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt029115
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt1162755
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt2150857
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0357
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1576
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt2693
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt34783
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0PAID RENTAL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1SCHOOL SUPPLIES, BACKPACK
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc2GROCERIES RENTAL TRAVEL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc3FOOD AND MISC ASSISTANCE
IRS990ScheduleI/RecipientTable/CashGrantAmt07000
IRS990ScheduleI/RecipientTable/CashGrantAmt17500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EVENT SPONSORSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1EVENT SPONSORSHIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FAMILY YMCA OF MARION AND POLK COUNTY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SAMOA PACIFIC DEVELOPMENT CORPORATION
IRS990ScheduleI/RecipientTable/RecipientEIN0873228670
IRS990ScheduleI/RecipientTable/RecipientEIN1200237410
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0685 COURT ST NE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt17820 NE HOLMAN ST B-1
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SALEM
IRS990ScheduleI/RecipientTable/USAddress/CityNm1PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097301
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd197218
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT AWARDS ARE MADE TO ADVANCE THE FILING ORG'S MISSION. GRANTS ARE GOVERNED BY CONTRACT AND MONITORED BY GRANTEE REPORTING. ASSISISTANCE RECIPIENTS ARE MEMBERS OF A CHARITABLE CLASS, AND ASSISTANCE IS GRANTED BASED ON DOCUMENTED NEED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FULL COPY OF THE 990 DRAFT IS CIRCULATED TO THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD ON AN ANNUAL SCHEDULE, AT WHICH POINT DIRECTORS ARE REMINDED OF THEIR RESPONSIBILITIES UNDER THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR EXECUTIVE LEVEL STAFF, OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS AS PART OF THE REGULAR ANNUAL BUDGETING PROCESS. COMPENSATION IS BASED ON AVAILABLE COMMUNITY SURVEYS AND/OR KNOWN COMPENSATION RATES OF SIMILARLY SITUATED ORGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, PUBLIC COPIES OF POLICIES, AND PUBLIC COPIES OF FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTANTS AND CONTRACTORS: PROGRAM SERVICE EXPENSES 145,266. MANAGEMENT AND GENERAL EXPENSES 15,334. FUNDRAISING EXPENSES 569. TOTAL EXPENSES 161,169.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02239321
IRS990/TotalAssetsEOYAmt03312160

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