Civic Intelligence

Eugene Hearing and Speech Center

990 • Fiscal year 2016 • EIN 93-0455011

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

PO Box 23310Eugene, OR 97402

(541) 505-7607

Siviq Scores

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

Liabilities / Assets

94th percentile

0.94x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2016

Net Margin

100th percentile

1741%

Higher net margin than 100% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-40%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Assets

Down

$485,604

Down $330,446 (-40%) from 2015

Net Assets

Down

$31,315

Down $327,786 (-91%) from 2015

Liabilities

Down

$454,289

Down $2,660 (-0.6%) from 2015

Revenue

Down

-$28,593

Down $239,821 (-114%) from 2015

Expenses

Down

$469,099

Down $102,667 (-18%) from 2015

Net Income

Down

-$497,692

Down $137,154 (-38%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,444,803Liabilities 2010: $180,998Net Assets 2010: $1,263,8052010Assets 2011: $1,521,876Liabilities 2011: $275,143Net Assets 2011: $1,246,7332011Assets 2012: $1,371,360Liabilities 2012: $298,194Net Assets 2012: $1,073,1662012Assets 2013: $1,241,051Liabilities 2013: $280,158Net Assets 2013: $960,8932013Assets 2014: $1,086,273Liabilities 2014: $559,300Net Assets 2014: $526,9732014Assets 2015: $816,050Liabilities 2015: $456,949Net Assets 2015: $359,1012015Assets 2016: $485,604Liabilities 2016: $454,289Net Assets 2016: $31,3152016Assets 2017: $147,463Liabilities 2017: $0Net Assets 2017: $147,4632017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2016

Assets$485,604
Liabilities$454,289
Net Assets$31,315

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $936,585Expenses 2010: $1,440,864Net Income 2010: -$504,2792010Revenue 2011: $1,280,005Expenses 2011: $1,441,113Net Income 2011: -$161,1082011Revenue 2012: $1,174,856Expenses 2012: $1,529,331Net Income 2012: -$354,4752012Revenue 2013: $1,318,309Expenses 2013: $1,546,727Net Income 2013: -$228,4182013Revenue 2014: $1,047,995Expenses 2014: $1,560,152Net Income 2014: -$512,1572014Revenue 2015: $211,228Expenses 2015: $571,766Net Income 2015: -$360,5382015Revenue 2016: -$28,593Expenses 2016: $469,099Net Income 2016: -$497,6922016Revenue 2017: $1,641,101Expenses 2017: $1,529,557Net Income 2017: $111,5442017Revenue 2018: $136,145Expenses 2018: $283,608Net Income 2018: -$147,4632018

Highlighted filing

2016

Revenue-$28,593
Expenses$469,099
Net Income-$497,692
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$27,614
Mission and Program Overview

Mission

Community hearing and speech services:

Community hearing and speech services: the center's mission is to provide the highest-quality evaluation, treatment, education and advocacy for individuals with communication disorders; providing audiology and speech evaluation, treatment, education and therapy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$643,787$458,701▼ $185,086
Accounts Receivable$23,593$18,201▼ $5,392
Cash and Non-Interest-Bearing Accounts$-3,811$8,702▲ $12,513
Total Assets$816,050$485,604▼ $330,446
Other Assets Total$152,481--
Liabilities
Other Liabilities$439,740$439,740→ $0
Accounts Payable and Accrued Expenses$17,209$14,549▼ $2,660
Total Liabilities$456,949$454,289▼ $2,660
Net Assets / Fund Balance
Temporarily Rstr Net Assets$152,481--
Unrestricted Net Assets$206,620$31,315▼ $175,305
Total Net Assets Fund Balance$359,101$31,315▼ $327,786
Total Liabilities and Net Assets / Fund Balance$816,050$485,604▼ $330,446

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$436,272$1,503,369$1,939,641
Land$22,429-$22,429
Equipment-$459$459
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael RodeenBoard Member, Chair
Don ChurnsideBoard Member
Eric RevellBoard Member
Joel AndersenBoard Member
Phylicia GreenmanBoard Member
Timothy J ArbowBoard Member
Reid WeaverBoard Member, Secretary
Marc StienbaughBoard Member, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,382
Program Service Revenue
$0
Investment Income
$-38,975
Other Revenue
$0
All Other Contributions
$10,382
Change in Net Assets
$-497,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$455,329
Salaries, Compensation, and Employee Benefits$13,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$0$69,319$0$69,319
Depreciation Depletion$0$60,183$0$60,183
Occupancy$0$27,456$0$27,456
All Other Expenses$0$23,350$0$23,350
Other Expenses$0$20,605$0$20,605
Payroll Taxes$0$13,770$0$13,770
Insurance$0$10,827$0$10,827
Office Expenses$0$10,147$0$10,147
Fees for Services Accounting$0$3,530$0$3,530
Advertising$0$3,456$0$3,456
Fees for Services Legal$0$1,230$0$1,230
Total Functional Expenses$0$469,099$0$469,099
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable to Supporting Organization$439,740
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 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
Eugene Hearing and Speech Center
EIN
93-0455011
Phone
5415057607
Address
PO Box 23310, EUGENE, OR 97402

Signing Officer

Name
Michael Rodeen
Title
Chair
Phone
5415057607
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Rodeen
Formed
1955
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
24

Preparer

Firm
Henderson CPA LLC
Address
1126 GATEWAY LOOP SUITE 144, SPRINGFIELD, OR 97477
Preparer
Shirley Henderson CPA
Phone
5415057607
Supplemental Narrative

Additional Explanations

Pt III, Line 3

The organization ceased program operations in 2015. During 2016 the furniture and equipment was sold or donated to other non-profit organizations. The building sold in 2017 and the organization is in the process of dissolution.

Pt VI, Line 11B

The organization's form 990 is prepared by an independent cpa and reviewed by the operations manager and a copy is distributed to the board members.

Pt VI, Line 12C

All board members and key employees are required to report conflict of interest to the board of directors as they arise. Board members are periodicallly reminded of the policy and their obligation to report potential conflicts of interest.

Pt VI, Line 19

The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public, although the form 990 is available on another's website and upon request and the financial statements are distributed with grant applications.

Pt XI

Changes in net assets include an interorganizational transfer from the foundation to the center.

Form 990, Part IX, Line 24E

Dues & fees 550. 0. 550. 0.

Form 990, Part IX, Line 24E

Subscriptions & publications 260. 0. 260. 0.

Form 990, Part IX, Line 24E

Taxes & license 75. 0. 75. 0.

Form 990, Part IX, Line 24E

Telephone & internet 7988. 0. 7988. 0.

Form 990, Part IX, Line 24E

Bank charges 595. 0. 595. 0.

Form 990, Part IX, Line 24E

Miscellaneous 13882. 0. 13882. 0.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0122033
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0394868
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0744
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06952
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010001
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013536
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011269
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt042502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0821814
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01109830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01021436
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02953341
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0744
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06952
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010001
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013536
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt042502
IRS990ScheduleA/InvestmentIncomeCYPct00.01240
IRS990ScheduleA/InvestmentIncomePYPct00.01140
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02151
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0281
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt04094
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt020118
IRS990ScheduleA/OtherIncome509Grp/TotalAmt026644
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.96620
IRS990ScheduleA/PublicSupportPY509Pct00.95760
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03301757
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt036452
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt046452
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt036452
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt046452
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010382
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03297
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0953458
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01237603
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01143469
IRS990ScheduleA/Total509Grp/TotalAmt03348209
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03417355
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0436272
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01503369
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01939641
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0459
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0459
IRS990ScheduleD/LandGrp/BookValueAmt022429
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt022429
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0439740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE TO SUPPORTING ORGANIZATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0458701
IRS990ScheduleD/TotalLiabilityAmt0439740
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0FURINTURE&QUIPMENT
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FURINTURE&QUIPMENT
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02016-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12016-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt016488
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt168696
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0N/A
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1501(c)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0Sales price
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1Book value
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0VARIOUS RECIPIENTS
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm1NON PROFIT ORGANIZATIONS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0N/A
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt1N/A
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Eugene
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm1EUGENE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd1OR
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd097401
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd197401
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CEASED PROGRAM OPERATIONS IN 2015. DURING 2016 THE FURNITURE AND EQUIPMENT WAS SOLD OR DONATED TO OTHER NON-PROFIT ORGANIZATIONS. THE BUILDING SOLD IN 2017 AND THE ORGANIZATION IS IN THE PROCESS OF DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY THE OPERATIONS MANAGER AND A COPY IS DISTRIBUTED TO THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO REPORT CONFLICT OF INTEREST TO THE BOARD OF DIRECTORS AS THEY ARISE. BOARD MEMBERS ARE PERIODICALLLY REMINDED OF THE POLICY AND THEIR OBLIGATION TO REPORT POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, ALTHOUGH THE FORM 990 IS AVAILABLE ON ANOTHER'S WEBSITE AND UPON REQUEST AND THE FINANCIAL STATEMENTS ARE DISTRIBUTED WITH GRANT APPLICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGES IN NET ASSETS INCLUDE AN INTERORGANIZATIONAL TRANSFER FROM THE FOUNDATION TO THE CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUES & FEES 550. 0. 550. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUBSCRIPTIONS & PUBLICATIONS 260. 0. 260. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAXES & LICENSE 75. 0. 75. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TELEPHONE & INTERNET 7988. 0. 7988. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK CHARGES 595. 0. 595. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISCELLANEOUS 13882. 0. 13882. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA

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