Civic Intelligence

Columbia River Maritime Museum Inc.

990 • Fiscal year 2018 • EIN 93-0509906

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 11, 2019

Organization ProfileWWW.CRMM.ORG

View Organization Page

1792 Marine DriveAstoria, OR 97103-3525

(503) 325-2323

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

11th percentile

0.02x

Higher debt load relative to revenue than 11% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

89th percentile

45%

Higher net margin than 89% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$135,411

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

68th percentile

7.3%

Faster asset growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

23%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$19,105,082

Up $1,297,395 (+7.3%) from 2017

Net Assets

Up

$18,989,728

Up $1,567,411 (+9.0%) from 2017

Liabilities

Down

$115,354

Down $270,016 (-70%) from 2017

Revenue And Expenses
Liabilities / Revenue11th percentileNet Margin89th percentile

Revenue

Up

$4,884,131

Up $923,185 (+23%) from 2017

Expenses

Down

$2,689,411

Down $87,692 (-3.2%) from 2017

Net Income

Up

$2,194,720

Up $1,010,877 (+85%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$60M$40M$20M$0Assets 2010: $13,680,326Liabilities 2010: $94,583Net Assets 2010: $13,585,7432010Assets 2011: $11,552,220Liabilities 2011: $53,906Net Assets 2011: $11,498,3142011Assets 2012: $14,403,848Liabilities 2012: $395,931Net Assets 2012: $14,007,9172012Assets 2013: $16,559,776Liabilities 2013: $1,830,931Net Assets 2013: $14,728,8452013Assets 2014: $16,377,853Liabilities 2014: $803,083Net Assets 2014: $15,574,7702014Assets 2015: $15,300,592Liabilities 2015: $93,423Net Assets 2015: $15,207,1692015Assets 2016: $16,616,021Liabilities 2016: $658,348Net Assets 2016: $15,957,6732016Assets 2017: $17,807,687Liabilities 2017: $385,370Net Assets 2017: $17,422,3172017Assets 2018: $19,105,082Liabilities 2018: $115,354Net Assets 2018: $18,989,7282018Assets 2019: $19,161,395Liabilities 2019: $183,734Net Assets 2019: $18,977,6612019Assets 2020: $20,283,054Liabilities 2020: $365,331Net Assets 2020: $19,917,7232020Assets 2021: $27,133,708Liabilities 2021: $263,326Net Assets 2021: $26,870,3822021Assets 2022: $25,599,716Liabilities 2022: $131,127Net Assets 2022: $25,468,5892022Assets 2023: $44,471,423Liabilities 2023: $318,953Net Assets 2023: $44,152,4702023Assets 2024: $51,738,021Liabilities 2024: $1,180,280Net Assets 2024: $50,557,7412024

Highlighted filing

2018

Assets$19,105,082
Liabilities$115,354
Net Assets$18,989,728
Open 2018 Filing

Operations Trend

Revenue Growth80th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $1,956,5482010Expenses 2011: $3,449,3202011Expenses 2012: $1,946,9862012Expenses 2013: $2,199,7452013Revenue 2014: $3,139,946Expenses 2014: $2,416,642Net Income 2014: $723,3042014Revenue 2015: $2,321,756Expenses 2015: $2,422,689Net Income 2015: -$100,9332015Revenue 2016: $3,169,445Expenses 2016: $2,522,461Net Income 2016: $646,9842016Revenue 2017: $3,960,946Expenses 2017: $2,777,103Net Income 2017: $1,183,8432017Revenue 2018: $4,884,131Expenses 2018: $2,689,411Net Income 2018: $2,194,7202018Revenue 2019: $2,284,923Expenses 2019: $2,909,211Net Income 2019: -$624,2882019Revenue 2020: $5,500,867Expenses 2020: $4,273,637Net Income 2020: $1,227,2302020Revenue 2021: $10,271,351Expenses 2021: $3,697,893Net Income 2021: $6,573,4582021Revenue 2022: $5,538,181Expenses 2022: $4,972,740Net Income 2022: $565,4412022Revenue 2023: $21,410,390Expenses 2023: $3,739,515Net Income 2023: $17,670,8752023Revenue 2024: $10,765,579Expenses 2024: $4,050,064Net Income 2024: $6,715,5152024

Highlighted filing

2018

Revenue$4,884,131
Expenses$2,689,411
Net Income$2,194,720
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$5,901,650
Mission and Program Overview

Mission

To collect and preserve historical and cultural maritime material relevant to the columbia river, and to display and interpret selected material from the collections for the education and enjoyment of the public.

Obtain, refurbish, preserve and exhibit columbia river maritime artifacts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,042,310$9,624,959▼ $417,351
Investments in Publicly Traded Securities$3,377,663$3,498,996▲ $121,333
Cash and Non-Interest-Bearing Accounts$800,539$1,759,970▲ $959,431
Pledges and Grants Receivable$80,294$1,064,043▲ $983,749
Savings and Temporary Cash Investments$586,002$512,000▼ $74,002
Inventories for Sale or Use$114,163$126,771▲ $12,608
Prepaid Expenses and Deferred Charges$71,277$56,521▼ $14,756
Accounts Receivable$1,513$521▼ $992
Total Assets$17,807,687$19,105,082▲ $1,297,395
Other Assets Total$2,733,926$2,461,301▼ $272,625
Liabilities
Unsecured Notes Loans Payable$283,334--
Accounts Payable and Accrued Expenses$100,221$114,574▲ $14,353
Deferred Revenue$1,815$780▼ $1,035
Total Liabilities$385,370$115,354▼ $270,016
Net Assets / Fund Balance
Unrestricted Net Assets$12,381,375$12,351,274▼ $30,101
Permanently Rstr Net Assets$3,373,323$3,704,133▲ $330,810
Temporarily Rstr Net Assets$1,667,619$2,934,321▲ $1,266,702
Total Net Assets Fund Balance$17,422,317$18,989,728▲ $1,567,411
Total Liabilities and Net Assets / Fund Balance$17,807,687$19,105,082▲ $1,297,395

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,650,296$5,783,480$12,433,776
Other Land Buildings$591,548$2,131,572$2,723,120
Land$2,383,115-$2,383,115
Other Assets Org$495,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$3,722,761$590,678▼ $317,085$15,455$3,980,899
2017$2,916,084$581,500▲ $249,165$23,988$3,722,761
2016$2,835,105$20,500▲ $82,877$22,398$2,916,084
2015$3,012,632$250▼ $172,777$5,000$2,835,105
2014$3,006,344-▲ $6,288-$3,012,632
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Samuel E JohnsonExecutive DirectorFT$123,032$12,379$135,411
Jordan HornControllerFT$63,705$3,392$67,097

Board Members and Trustees

NameTitle
Michael HaglundChair
Helena LanktonPast Chair
Don VollumVice Chair
Capt Anne McintyreTrustee
Capt Dan JordanTrustee
Capt James RichardsTrustee
Carol IhlenburgTrustee
Dale FarrTrustee
David MyersTrustee
David NygaardTrustee
Donald HaskellTrustee
Dr Russell KeizerTrustee
George BeallTrustee
Irene MartinTrustee
Jeanyse SnowTrustee
Jerry GustafsonTrustee
John BraestrupTrustee
John TennantTrustee
S Kenneth KirnTrustee
Senator Betsy JohnsonTrustee
Shawn TeevinTrustee
Stephen AndersenTrustee
Steve FickTrustee
Ted Halton JrTrustee
Terry GraffTrustee
William Tc StevensTrustee
H Roger QualmanAdvisor
Kurt ReddAdvisor
Thomas DulcichAdvisor
Ward CookAdvisor
Jack LoackerSecretary
Gary KobesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,119,400
Program Service Revenue
$1,242,976
Investment Income
$156,640
Other Revenue
$365,115
All Other Contributions
$2,651,989
Change in Net Assets
$2,194,720

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$257,738Fair Market Value
Total Noncash Contributions4$257,738-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,345,110
Salaries, Compensation, and Employee Benefits$1,344,301
Total Fundraising Expense$178,716
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$743,801$112,867$23,272$879,940
Depreciation Depletion$444,622$44,875$8,010$497,507
Current Officers, Directors, Trustees, and Key Employees-$107,721$94,788$202,509
Insurance$112,064$19,451$5,373$136,888
Other Employee Benefits$117,930$9,100$3,915$130,945
All Other Expenses$89,097$5,766$9,817$104,680
Occupancy$87,887$8,977$2,834$99,698
Payroll Taxes$63,987$19,797$9,536$93,320
Fees for Services Other$37,430$29,711$9,564$76,705
Office Expenses$35,747$14,700$2,494$52,941
Other Expenses$48,071$9,129$8,182$48,071
Advertising$2,258$45,080-$47,338
Pension Plan Contributions$33,592$3,390$605$37,587
Fees for Service Investment Mgmnt Fees-$16,938-$16,938
Total Functional Expenses$2,061,849$448,846$178,716$2,689,411
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The executive director, controller and chairman of the board of trustees of the museum review the 990 before it is filed. It is also provided electronically to all members of the board of trustees who request a copy.”

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

“Annually, members of the board of trustees receive copies of the museum's conflict of interest/ethics policy. Employees receive a copy of this policy as part of the employee handbook, and are required to sign an acknowledgment form that they have received and reviewed the policy. Discovery of any action or activity that would violate this policy is to be brought to the executive director, who will then resolve the issue or bring it to the attention of the board of trustees for resolution.”

Form 990, Part VI, Section B, Line 15

“For officers of the museum, the human resouces committee (a sub-committee of the board of trustees) utilizes comparable salary surveys to develop a compensation package to be presented to the board of trustees for approval.”

Form 990, Part VI, Section C, Line 19

“All governing documents, financial statements and form 990 are available to the general public upon request.”

Form 990, Part VI, Section B, Line 13

“The museum is in the process of developing a written whistleblower policy, which will be adopted upon approval by the board of trustees.”

Filing and Contact Details

Filer

Filer Name
Columbia River Maritime Museum
EIN
93-0509906
Phone
5033252323
Address
1792 MARINE DRIVE, ASTORIA, OR 97103-3525

Signing Officer

Name
Dr Samuel E Johnson
Title
Executive Director
Phone
5033252323
Signed
2019-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Samuel E Johnson
Formed
1964
Legal Domicile
Or
Voting Board Members
33
Independent Board Members
32
Employees
28
Volunteers
53

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Robert M Prill
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of beneficial interest in perp trusts -259,868. Change in value of split interest agreements -12,757.”

Form 990, Part XII, Line 2C

“There has been no change from the prior year in the oversight of the museum's audited financial statements, or the selection of the independent accountants that audit them.”

Financial Statement Notes

PART III, LINE 1A:

“Collection items acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted net assets if purchased with donor restricted assets. Contributions of collection items are not recognized in the consolidated statements of activities. Proceeds from deaccessions or insurance recoveries are reflected on the consolidated statement of activities based on the abscence or existence and nature of donor imposed restrictions. The museum's collections are made up of artifacts of historical signifcance, scientific specimens, and art objects that are held for educational, research, scientific and curatorial purposes. Each of the items is cataloged, preserved and cared for, and activities verifying their existence and assessing their condition are performed continuously.”

PART III, LINE 4:

“The museum specializes in collecting and exhibiting of maritime artifacts from the columbia river and the pacific northwest. The museum's collection, all donations to the museum in the last 40 years, has grown in size to over 30,000 objects, 15,000 photographs, and a 7,000 volume research library. These combined resources make the columbia river maritime museum one of the foremost repositories of pacific northwest maritime artifacts in the country. The ted m. Natt library allows researchers better use of its constantly growing collection of historical resources pertaining to maritime history of the columbia river and the pacific northwest. The library has been vital to the museum's mission of education, and serves scholars from all over the united states and abroad.”

PART V, LINE 4:

“All endowment funds are designed to provide long-term support to the museum.”

PART X, LINE 2:

“Management does not believe the museum has any uncertain tax positions.”

Raw XML AppendixShowing 400 of 795 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/Desc0THE MUSEUM ACQUIRES AND RESTORES COLUMBIA RIVER MARITIME ARTIFACTS AND PRESENTS THEM IN HISTORICAL DISPLAYS, ROUTINELY PUBLISHES A NEWSLETTER, AND PROVIDES EDUCATIONAL MATERIALS TO SCHOOLS. THE MUSEUM PROVIDES ACCESS TO ITS COLLECTIONS FOR HISTORICAL RESEARCH AND THE EDUCATIONAL AND CULTURAL ENHANCEMENT OF ITS MEMBERS, STUDENTS, AND THE GENERAL PUBLIC.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33CONTROLLER
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO COLLECT AND PRESERVE HISTORICAL AND CULTURAL MARITIME MATERIAL RELEVANT TO THE COLUMBIA RIVER, AND TO DISPLAY AND INTERPRET SELECTED MATERIAL FROM THE COLLECTIONS FOR THE EDUCATION AND ENJOYMENT OF THE PUBLIC.
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,105,082
Liabilities
$115,354
Net assets
$18,989,728
Revenue
$4,884,131
Expenses
$2,689,411
Net income
$2,194,720
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$51.7$1.18$50.6$10.8$4.05$6.72
2023Detailed filing. Detailed filing data is available for this year.$44.5$0.32$44.2$21.4$3.74$17.7
2022Detailed filing. Detailed filing data is available for this year.$25.6$0.13$25.5$5.54$4.97$0.57
2021Detailed filing. Detailed filing data is available for this year.$27.1$0.26$26.9$10.3$3.70$6.57
2020Detailed filing. Detailed filing data is available for this year.$20.3$0.37$19.9$5.50$4.27$1.23
2019Detailed filing. Detailed filing data is available for this year.$19.2$0.18$19.0$2.28$2.91$0.62
2018Detailed filing. Detailed filing data is available for this year.$19.1$0.12$19.0$4.88$2.69$2.19
2017Detailed filing. Detailed filing data is available for this year.$17.8$0.39$17.4$3.96$2.78$1.18
2016Detailed filing. Detailed filing data is available for this year.$16.6$0.66$16.0$3.17$2.52$0.65
2015Detailed filing. Detailed filing data is available for this year.$15.3$0.09$15.2$2.32$2.42$0.10
2014Summary only. Only limited summary data is available for this year.$16.4$0.80$15.6$3.14$2.42$0.72
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$1.83$14.7$2.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$0.40$14.0$1.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.05$11.5$3.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$0.09$13.6$1.96