Civic Intelligence

Imagine Possibilities Inc.

990 • Fiscal year 2023 • EIN 93-0506233

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 26, 2024

PO Box 5778Aloha, OR 97006-5778

(503) 649-6110

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$98,161

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

80th percentile

25%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

0.4%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,219,716

Up $243,252 (+25%) from 2022

Net Assets

Up

$1,137,090

Up $221,423 (+24%) from 2022

Liabilities

Up

$82,626

Up $21,829 (+36%) from 2022

Revenue

Up

$1,155,936

Up $4,498 (+0.4%) from 2022

Expenses

Up

$933,613

Up $36,184 (+4.0%) from 2022

Net Income

Down

$222,323

Down $31,686 (-12%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $542,354Liabilities 2011: $71,409Net Assets 2011: $470,9452011Assets 2012: $527,566Liabilities 2012: $34,021Net Assets 2012: $493,5452012Assets 2013: $496,997Liabilities 2013: $42,808Net Assets 2013: $454,1892013Assets 2014: $528,382Liabilities 2014: $45,624Net Assets 2014: $482,7582014Assets 2015: $558,067Liabilities 2015: $27,185Net Assets 2015: $530,8822015Assets 2016: $678,517Liabilities 2016: $81,202Net Assets 2016: $597,3152016Assets 2017: $790,815Liabilities 2017: $79,832Net Assets 2017: $710,9832017Assets 2018: $868,456Liabilities 2018: $70,498Net Assets 2018: $797,9582018Assets 2019: $1,060,640Liabilities 2019: $92,633Net Assets 2019: $968,0072019Assets 2020: $1,235,742Liabilities 2020: $334,670Net Assets 2020: $901,0722020Assets 2021: $1,187,837Liabilities 2021: $457,287Net Assets 2021: $730,5502021Assets 2022: $976,464Liabilities 2022: $60,797Net Assets 2022: $915,6672022Assets 2023: $1,219,716Liabilities 2023: $82,626Net Assets 2023: $1,137,0902023Assets 2024: $1,428,340Liabilities 2024: $139,546Net Assets 2024: $1,288,7942024

Highlighted filing

2023

Assets$1,219,716
Liabilities$82,626
Net Assets$1,137,090

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $414,257Expenses 2011: $475,405Net Income 2011: -$61,1482011Expenses 2012: $461,3652012Expenses 2013: $556,5832013Revenue 2014: $450,868Expenses 2014: $445,016Net Income 2014: $5,8522014Revenue 2015: $537,416Expenses 2015: $469,888Net Income 2015: $67,5282015Revenue 2016: $769,010Expenses 2016: $686,975Net Income 2016: $82,0352016Revenue 2017: $964,504Expenses 2017: $872,690Net Income 2017: $91,8142017Revenue 2018: $1,189,481Expenses 2018: $1,092,163Net Income 2018: $97,3182018Revenue 2019: $1,365,816Expenses 2019: $1,201,628Net Income 2019: $164,1882019Revenue 2020: $1,128,329Expenses 2020: $1,185,911Net Income 2020: -$57,5822020Revenue 2021: $698,737Expenses 2021: $917,592Net Income 2021: -$218,8552021Revenue 2022: $1,151,438Expenses 2022: $897,429Net Income 2022: $254,0092022Revenue 2023: $1,155,936Expenses 2023: $933,613Net Income 2023: $222,3232023Revenue 2024: $1,276,811Expenses 2024: $1,137,794Net Income 2024: $139,0172024

Highlighted filing

2023

Revenue$1,155,936
Expenses$933,613
Net Income$222,323
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 26, 2024
Return Version
2022v5.0
Gross Receipts
$1,196,536
Mission and Program Overview

Mission

We imagine possibilities every day. Imagine possibilities, inc. Provides progressive daytime services for individuals with intellectual and developmental disabilities through care, creativity, and community. Imagine possibilities, inc. Advocates for the best quality of life for every person as an individual, acknowledging that all people have a lifetime of limitless potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$376,386$561,245▲ $184,859
Investments in Publicly Traded Securities$280,755$279,855▼ $900
Land, Buildings, and Equipment, Net$258,253$256,868▼ $1,385
Accounts Receivable$49,801$88,982▲ $39,181
Prepaid Expenses and Deferred Charges$11,269$15,790▲ $4,521
Total Assets$976,464$1,219,716▲ $243,252
Other Assets Total-$16,976-
Liabilities
Accounts Payable and Accrued Expenses$23,911$36,411▲ $12,500
Mortgage Notes Payable Secured by Investment Property$28,986$29,239▲ $253
Other Liabilities-$16,976-
Deferred Revenue$7,900--
Total Liabilities$60,797$82,626▲ $21,829
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$647,007$880,418▲ $233,411
Net Assets With Donor Restrictions$268,660$256,672▼ $11,988
Total Net Assets Fund Balance$915,667$1,137,090▲ $221,423
Total Liabilities and Net Assets / Fund Balance$976,464$1,219,716▲ $243,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$206,077$530,925$737,002
Equipment$7,658$136,418$144,076
Land$43,133-$43,133

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$258,660-▲ $18,626$20,614$256,672
2021$322,379-▼ $41,901$21,818$258,660
2020$275,959-▲ $73,740$27,320$322,379
2019$285,113-▲ $2,391$11,545$275,959
2018$280,873-▲ $9,985$5,745$285,113
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Kevin BurkeExecutive Di$75,713$22,448$98,161

Board Members and Trustees

NameTitle
Nyssa OruPresident
Dan PecciaDirector
Jennifer HoskinsDirector
Leslie CouchDirector
Mark RowletteDirector
Sam MoothartDirector
Scott MoeDirector
Mark HaapalaDirectort
Holly MejiaSecretary
Ed CasugaTreasurer
Teri MoothartVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$320,714
Program Service Revenue
$804,796
Investment Income
$21,786
Other Revenue
$8,640
All Other Contributions
$36,703
Change in Net Assets
$222,323

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,155,936
Revenue Not Reported on Form 990
$-900
Total Revenue per Audited Statements
$1,155,036
Total Revenue per Form 990
$1,155,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$779,438
Other Expenses$154,175
Total Fundraising Expense$40,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$483,087$36,469$27,345$546,901
Current Officers, Directors, Trustees, and Key Employees$36,726$72,040$5,725$114,491
Payroll Taxes$49,122$9,210$3,070$61,402
Occupancy$46,886$5,210-$52,096
Other Employee Benefits$47,102-$2,479$49,581
Depreciation Depletion$23,001$4,313$1,438$28,752
Insurance$25,157$2,795-$27,952
Fees for Services Accounting-$8,550-$8,550
Pension Plan Contributions$7,513$-803$353$7,063
Office Expenses$3,686$691$230$4,607
Other Expenses$2,552$475$160$3,187
Interest$1,655--$1,655
Conferences and Meetings$1,222--$1,222
Fees for Services Legal-$743-$743
Fees for Services Other-$350-$350
Total Functional Expenses$750,196$142,617$40,800$933,613

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$933,613
Total Expenses per Audited Statements$933,613
Total Expenses per Form 990$933,613
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,040
Fundraising Direct Expenses$40,600
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction & Appea$92,520$30,470$22,436$8,034
Golf Tournament$41,862$15,312$18,014$-2,702
Total Events$134,382$45,782$40,450$5,332
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$16,976
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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, Page 6, Part VI, Line 2

Teri moothart sam moothart vice-chair director family

Form 990, Page 6, Part VI, Line 11B

The executive director and contract bookkeeper thoroughly review the 990 as drafted by the cpa before filing, and refine disclosures as necessary. A copy of the 990 is provided to all board members before filing.

Form 990, Page 6, Part VI, Line 12C

Board members are asked to disclose any conflicts of interest any time the board discusses issues affecting the organization.

Form 990, Page 6, Part VI, Line 15A

Annually the board of directors reviews and approves the executive director's compensation as part of the budget approval process. The executive director's compensation is well within compensation for comparable positions in the market.

Form 990, Page 6, Part VI, Line 15B

The executive director applies due diligence in recommending compensation for all other personnel during the budget process, based on an understanding of the compensation for comparable positions in the market place.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Imagine Possibilities Inc
EIN
93-0506233
Phone
5036496110
Address
PO BOX 5778, ALOHA, OR 97006-5778

Signing Officer

Name
Kevin Burke
Title
Executive Director
Phone
5036496110
Signed
2024-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Burke
Formed
1959
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
10
Employees
22
Volunteers
150

Preparer

Firm
James E Richman CPA
Address
3269 NE ALAMEDA TERRACE, PORTLAND, OR 97212
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We imagine possibilities every day. Imagine possibilities, inc. Provides progressive daytime services for individuals with intellectual and developmental disabilities through care, creativity, and community. Imagine possibilities, inc. Advocates for the best quality of life for every person as an individual, acknowledging that all people have a lifetime of limitless potential.

Form 990, Page 2, Part III, Line 4A

Imagine possibilities inc. Operates community based activity programs to benefit children and adults experiencing developmental disabilities. These programs are operated out of the imagine possibilities center. These programs provide life skills training, recreation, cognitive enhancement and stimulation. Flexible therapeutic respite care is provided for adults experiencing very significant disabilities. Development and funding support is provided by a volunteer board with support from the organization's staff. Medicaid funding provides for basic care needs and staff coverage. Grants and fundraising allows for specialized therapeutic programs and services including, yoga therapy, sensory room activities, music therapy, horticulture therapy and special community outings. All programs are integrated across programs and departments allowing program and clinical staff to allocate staff resources in a flexible manner for best outcomes. This allows individuals experiencing significant challenges with medical, mobility, behavioral or communication issues to participate in community activities. Services are provided m-f from 8am to 6pm to approximately 63 individuals. Individuals attend on a schedule they select and participate in community or facility-based activities of their choice. Skills training with a focus on increasing social skills to provide increased community inclusion opportunities are offered in all program activities along with a variety of activities to encourage participants to explore their interests and promote community inclusion. Specialized medical and behavioral supports are provided to a significant percentage of our participants across all the programs. Services include significant medical and behavioral supports such as seizure care, administering catheters and providing 1x1 supports for behavioral challenges. Some participants also require special diets, support with feeding tubes and seizure care. The program provides support when schools are not open for a few individuals under 21 who still attend special education classes. The program is currently organized into small cohorts of 2-5 staff and 5-10 participants. We also provide our participants with community volunteer activities. The main volunteer site is a local housing support non-profit. Work activities included sorting, packing and cleaning a retail space. A rotating group of up to five individuals participated in this program during the fiscal year. For other participants recreational opportunities included trips to the oregon coast, the tulip festival, the columbia gorge and the oregon museum of science and industry. Individuals received support to experience community integration and recreation. Social work program: the imagine possibilities center has an innovative social work program that provides counseling and mental health supports to our participants through internship arrangements with social work graduate programs at various university programs including pacific university school of social work and fordham university school of social work. This program is funded out of fundraising funds with modest overhead in the form of a part time social work supervisor and extensive planning and support by the executive director. Impact of covid-19 on program services: during this fiscal year the agency moved past most lingering effects of the covid-19 pandemic as government restrictions on the numbers of participants who could attend the program were gradually lifted.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the provisions of financial accounting standards topic 740 accounting for uncertainty in income taxes. Management has evaluated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.

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IRS990/ActivityOrMissionDesc0WE IMAGINE POSSIBILITIES EVERY DAY. IMAGINE POSSIBILITIES, INC. PROVIDES PROGRESSIVE DAYTIME SERVICES FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH CARE, CREATIVITY, AND COMMUNITY. IMAGINE POSSIBILITIES, INC. ADVOCATES FOR THE BEST QUALITY OF LIFE FOR EVERY PERSON AS AN INDIVIDUAL, ACKNOWLEDGING THAT ALL PEOPLE HAVE A LIFETIME OF LIMITLESS POTENTIAL.
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IRS990/Desc0IMAGINE POSSIBILITIES INC. OPERATES COMMUNITY BASED ACTIVITY PROGRAMS TO BENEFIT CHILDREN AND ADULTS EXPERIENCING DEVELOPMENTAL DISABILITIES. THESE PROGRAMS ARE OPERATED OUT OF THE IMAGINE POSSIBILITIES CENTER. THESE PROGRAMS PROVIDE LIFE SKILLS TRAINING, RECREATION, COGNITIVE ENHANCEMENT AND STIMULATION. FLEXIBLE THERAPEUTIC RESPITE CARE IS PROVIDED FOR ADULTS EXPERIENCING VERY SIGNIFICANT DISABILITIES. DEVELOPMENT AND FUNDING SUPPORT IS PROVIDED BY A VOLUNTEER BOARD WITH SUPPORT FROM THE ORGANIZATION'S STAFF. MEDICAID FUNDING PROVIDES FOR BASIC CARE NEEDS AND STAFF COVERAGE. GRANTS AND FUNDRAISING ALLOWS FOR SPECIALIZED THERAPEUTIC PROGRAMS AND SERVICES INCLUDING, YOGA THERAPY, SENSORY ROOM ACTIVITIES, MUSIC THERAPY, HORTICULTURE THERAPY AND SPECIAL COMMUNITY OUTINGS. ALL PROGRAMS ARE INTEGRATED ACROSS PROGRAMS AND DEPARTMENTS ALLOWING PROGRAM AND CLINICAL STAFF TO ALLOCATE STAFF RESOURCES IN A FLEXIBLE MANNER FOR BEST OUTCOMES. THIS ALLOWS INDIVIDUALS EXPERIENCING SIGNIFICANT CHALLENGES WITH MEDICAL, MOBILITY, BEHAVIORAL OR COMMUNICATION ISSUES TO PARTICIPATE IN COMMUNITY ACTIVITIES. SERVICES ARE PROVIDED M-F FROM 8AM TO 6PM TO APPROXIMATELY 63 INDIVIDUALS. INDIVIDUALS ATTEND ON A SCHEDULE THEY SELECT AND PARTICIPATE IN COMMUNITY OR FACILITY-BASED ACTIVITIES OF THEIR CHOICE. SKILLS TRAINING WITH A FOCUS ON INCREASING SOCIAL SKILLS TO PROVIDE INCREASED COMMUNITY INCLUSION OPPORTUNITIES ARE OFFERED IN ALL PROGRAM ACTIVITIES ALONG WITH A VARIETY OF ACTIVITIES TO ENCOURAGE PARTICIPANTS TO EXPLORE THEIR INTERESTS AND PROMOTE COMMUNITY INCLUSION. SPECIALIZED MEDICAL AND BEHAVIORAL SUPPORTS ARE PROVIDED TO A SIGNIFICANT PERCENTAGE OF OUR PARTICIPANTS ACROSS ALL THE PROGRAMS. SERVICES INCLUDE SIGNIFICANT MEDICAL AND BEHAVIORAL SUPPORTS SUCH AS SEIZURE CARE, ADMINISTERING CATHETERS AND PROVIDING 1X1 SUPPORTS FOR BEHAVIORAL CHALLENGES. SOME PARTICIPANTS ALSO REQUIRE SPECIAL DIETS, SUPPORT WITH FEEDING TUBES AND SEIZURE CARE. THE PROGRAM PROVIDES SUPPORT WHEN SCHOOLS ARE NOT OPEN FOR A FEW INDIVIDUALS UNDER 21 WHO STILL ATTEND SPECIAL EDUCATION CLASSES. THE PROGRAM IS CURRENTLY ORGANIZED INTO SMALL COHORTS OF 2-5 STAFF AND 5-10 PARTICIPANTS. WE ALSO PROVIDE OUR PARTICIPANTS WITH COMMUNITY VOLUNTEER ACTIVITIES. THE MAIN VOLUNTEER SITE IS A LOCAL HOUSING SUPPORT NON-PROFIT. WORK ACTIVITIES INCLUDED SORTING, PACKING AND CLEANING A RETAIL SPACE. A ROTATING GROUP OF UP TO FIVE INDIVIDUALS PARTICIPATED IN THIS PROGRAM DURING THE FISCAL YEAR. FOR OTHER PARTICIPANTS RECREATIONAL OPPORTUNITIES INCLUDED TRIPS TO THE OREGON COAST, THE TULIP FESTIVAL, THE COLUMBIA GORGE AND THE OREGON MUSEUM OF SCIENCE AND INDUSTRY. INDIVIDUALS RECEIVED SUPPORT TO EXPERIENCE COMMUNITY INTEGRATION AND RECREATION. SOCIAL WORK PROGRAM: THE IMAGINE POSSIBILITIES CENTER HAS AN INNOVATIVE SOCIAL WORK PROGRAM THAT PROVIDES COUNSELING AND MENTAL HEALTH SUPPORTS TO OUR PARTICIPANTS THROUGH INTERNSHIP ARRANGEMENTS WITH SOCIAL WORK GRADUATE PROGRAMS AT VARIOUS UNIVERSITY PROGRAMS INCLUDING PACIFIC UNIVERSITY SCHOOL OF SOCIAL WORK AND FORDHAM UNIVERSITY SCHOOL OF SOCIAL WORK. THIS PROGRAM IS FUNDED OUT OF FUNDRAISING FUNDS WITH MODEST OVERHEAD IN THE FORM OF A PART TIME SOCIAL WORK SUPERVISOR AND EXTENSIVE PLANNING AND SUPPORT BY THE EXECUTIVE DIRECTOR. IMPACT OF COVID-19 ON PROGRAM SERVICES: DURING THIS FISCAL YEAR THE AGENCY MOVED PAST MOST LINGERING EFFECTS OF THE COVID-19 PANDEMIC AS GOVERNMENT RESTRICTIONS ON THE NUMBERS OF PARTICIPANTS WHO COULD ATTEND THE PROGRAM WERE GRADUALLY LIFTED.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.43$0.14$1.29$1.28$1.14$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.22$0.08$1.14$1.16$0.93$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.92$1.15$0.90$0.25
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.46$0.73$0.70$0.92$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.33$0.90$1.13$1.19$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.09$0.97$1.37$1.20$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.07$0.80$1.19$1.09$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.08$0.71$0.96$0.87$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.08$0.60$0.77$0.69$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.54$0.47$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$0.45$0.45$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.04$0.45$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.03$0.49$0.46
2011Summary only. Only limited summary data is available for this year.$0.54$0.07$0.47$0.41$0.48$0.06
Peer Organizations

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