Civic Intelligence

Eugenia Center

990 • Fiscal year 2018 • EIN 91-1534951

Jan 01, 2018 to Dec 31, 2018 • Filed on May 17, 2019

PO Box 1371Chehalis, WA 98532

(360) 740-9767

Siviq Scores

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

Liabilities / Assets

50th percentile

0.09x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

79th percentile

$129,748

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

92nd percentile

53%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

88th percentile

54%

Faster revenue growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$527,547

Up $183,603 (+53%) from 2017

Net Assets

Up

$480,586

Up $182,628 (+61%) from 2017

Liabilities

Up

$46,961

Up $975 (+2.1%) from 2017

Revenue

Up

$2,676,098

Up $936,321 (+54%) from 2017

Expenses

Up

$2,500,061

Up $851,639 (+52%) from 2017

Net Income

Up

$176,037

Up $84,682 (+93%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $440,653Liabilities 2010: $0Net Assets 2010: $440,6532010Assets 2011: $415,521Liabilities 2011: $0Net Assets 2011: $415,5212011Assets 2012: $302,825Liabilities 2012: $0Net Assets 2012: $302,8252012Assets 2013: $322,227Liabilities 2013: $0Net Assets 2013: $322,2272013Assets 2014: $296,588Liabilities 2014: $0Net Assets 2014: $296,5882014Assets 2015: $279,176Liabilities 2015: $36,421Net Assets 2015: $242,7552015Assets 2016: $251,033Liabilities 2016: $44,430Net Assets 2016: $206,6032016Assets 2017: $343,944Liabilities 2017: $45,986Net Assets 2017: $297,9582017Assets 2018: $527,547Liabilities 2018: $46,961Net Assets 2018: $480,5862018Assets 2019: $670,610Liabilities 2019: $39,481Net Assets 2019: $631,1292019Assets 2020: $1,170,371Liabilities 2020: $14,268Net Assets 2020: $1,156,1032020Assets 2021: $1,840,949Liabilities 2021: $384,008Net Assets 2021: $1,456,9412021Assets 2022: $1,778,242Liabilities 2022: $352,755Net Assets 2022: $1,425,4872022Assets 2023: $1,777,828Liabilities 2023: $335,231Net Assets 2023: $1,442,5972023Assets 2024: $2,525,641Liabilities 2024: $313,137Net Assets 2024: $2,212,5042024

Highlighted filing

2018

Assets$527,547
Liabilities$46,961
Net Assets$480,586

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $342,3782010Expenses 2011: $430,4762011Expenses 2012: $566,7722012Revenue 2013: $570,056Expenses 2013: $550,654Net Income 2013: $19,4022013Revenue 2014: $784,216Expenses 2014: $809,853Net Income 2014: -$25,6372014Revenue 2015: $770,757Expenses 2015: $733,777Net Income 2015: $36,9802015Revenue 2016: $923,292Expenses 2016: $959,444Net Income 2016: -$36,1522016Revenue 2017: $1,739,777Expenses 2017: $1,648,422Net Income 2017: $91,3552017Revenue 2018: $2,676,098Expenses 2018: $2,500,061Net Income 2018: $176,0372018Revenue 2019: $3,567,548Expenses 2019: $3,417,005Net Income 2019: $150,5432019Revenue 2020: $3,112,462Expenses 2020: $2,587,488Net Income 2020: $524,9742020Revenue 2021: $2,786,560Expenses 2021: $2,485,722Net Income 2021: $300,8382021Revenue 2022: $2,805,439Expenses 2022: $2,836,899Net Income 2022: -$31,4602022Revenue 2023: $3,243,975Expenses 2023: $3,226,865Net Income 2023: $17,1102023Revenue 2024: $4,257,846Expenses 2024: $3,490,104Net Income 2024: $767,7422024

Highlighted filing

2018

Revenue$2,676,098
Expenses$2,500,061
Net Income$176,037
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 17, 2019
Return Version
2018v3.1
Gross Receipts
$2,676,098
Mission and Program Overview

Mission

Drug and alcohol rehabilitation

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$297,958$480,586▲ $182,628
Cash and Non-Interest-Bearing Accounts$171,745$346,390▲ $174,645
Land, Buildings, and Equipment, Net$97,830$106,788▲ $8,958
Receivables From Officers Etc$74,369$74,369→ $0
Total Assets$343,944$527,547▲ $183,603
Liabilities
Accounts Payable and Accrued Expenses$45,986$46,961▲ $975
Total Liabilities$45,986$46,961▲ $975
Net Assets / Fund Balance
Total Net Assets Fund Balance$297,958$480,586▲ $182,628
Total Liabilities and Net Assets / Fund Balance$343,944$527,547▲ $183,603

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$66,643$53,475$120,118
Equipment$15,835$48,008$63,843
Leasehold Improvements$24,310$9,219$33,529
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Niston FrancoPresidentFT$129,748$129,748
Niston Franco--$129,748$129,748
Fabiola GonzalezVice PresidentFT$104,625$104,625
Jose GonzalezDirectorPT$48,606$48,606
Elvira GonzalezTreasurerPT$36,294$36,294

Board Members and Trustees

NameTitle
Diana BenscoterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,676,098
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$176,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,776,562
Other Expenses$720,339
Grants and Similar Amounts Paid$3,160
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,208,196$88,552$0$1,296,748
Current Officers, Directors, Trustees, and Key Employees$189,525$129,748$0$319,273
Office Expenses$20,154$161,869$0$182,023
Occupancy$18,300$146,765$0$165,065
Payroll Taxes$140,492$13,042$0$153,534
All Other Expenses$109,447$39,590$0$149,037
Travel$23,751$23,751$0$47,502
Insurance$0$36,307$0$36,307
Depreciation Depletion$0$29,485$0$29,485
Fees for Services Accounting$0$13,310$0$13,310
Other Employee Benefits$0$7,007$0$7,007
Grants to Domestic Individuals$3,160--$3,160
Other Expenses$0$2,995$0$2,995
Fees for Services Management$0$1,997$0$1,997
Interest$0$555$0$555
Total Functional Expenses$1,765,043$735,018$0$2,500,061
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$74,369$74,369→ $0
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Eugenia Center
EIN
91-1534951
Phone
3607409767
Address
PO BOX 1371, CHEHALIS, WA 98532

Signing Officer

Name
Niston Franco
Title
Executive Director
Phone
3607409767
Signed
2019-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Niston Franco
Formed
1991
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
54
Volunteers
0

Preparer

Firm
Ben M Kostick CPA Inc
Address
176 NE SCHOOL ST, CHEHALIS, WA 98532
Preparer
Ben M Kostick CPA
Phone
3607487101
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

AVAILABLE AT OFFICE

Pt VI, Line 12C

Montiored by executive director

Pt VI, Line 11B

APPROVED BY BOARD

Form 990, Part IX, Line 24E

Supplies 57130. 57130. 0. 0.

Form 990, Part IX, Line 24E

Program expenses 22538. 22090. 448. 0.

Form 990, Part IX, Line 24E

Telephone 39142. 0. 39142. 0.

Form 990, Part IX, Line 24E

Equipment rent 236. 236. 0. 0.

Form 990, Part IX, Line 24E

MEALS 6803. 6803. 0. 0.

Form 990, Part IX, Line 24E

Advertising 23004. 23004. 0. 0.

Form 990, Part IX, Line 24E

MISC 184. 184. 0. 0.

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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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IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt03460306
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02676098
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0784208
IRS990ScheduleA/Total509Grp/TotalAmt03460306
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03460306
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015835
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048008
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063843
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024310
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09219
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033529
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt066643
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053475
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0120118
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106788
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0129748
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NISTON FRANCO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0129748
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt074369
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0S/T LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt082210
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NISTON FRANCO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXEC DIR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt074369
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE AT OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONTIORED BY EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUPPLIES 57130. 57130. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM EXPENSES 22538. 22090. 448. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TELEPHONE 39142. 0. 39142. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT RENT 236. 236. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEALS 6803. 6803. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADVERTISING 23004. 23004. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISC 184. 184. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0343944
IRS990/TotalAssetsEOYAmt0527547
IRS990/TotalAssetsGrp/BOYAmt0343944
IRS990/TotalAssetsGrp/EOYAmt0527547
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0735018
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01765043
IRS990/TotalFunctionalExpensesGrp/TotalAmt02500061
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045986
IRS990/TotalLiabilitiesEOYAmt046961
IRS990/TotalLiabilitiesGrp/BOYAmt045986
IRS990/TotalLiabilitiesGrp/EOYAmt046961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0297958
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0480586
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01765043
IRS990/TotalProgramServiceRevenueAmt02676098
IRS990/TotalReportableCompFromOrgAmt0319273
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02676098
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02676098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0343944
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0527547
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt023751
IRS990/TravelGrp/ProgramServicesAmt023751
IRS990/TravelGrp/TotalAmt047502
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.31$2.21$4.26$3.49$0.77
2023Detailed filing. Detailed filing data is available for this year.$1.78$0.34$1.44$3.24$3.23$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.78$0.35$1.43$2.81$2.84$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.38$1.46$2.79$2.49$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.01$1.16$3.11$2.59$0.52
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.04$0.63$3.57$3.42$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$2.68$2.50$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.30$1.74$1.65$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.04$0.21$0.92$0.96$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.04$0.24$0.77$0.73$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.78$0.81$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.57$0.55$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.34