Civic Intelligence

Pearl Buck Center Incorporated

EIN 93-0584827 • 501(c)3 • Eugene, OR

Profile

To provide community integration, job placement, education and other services to those with developmental disabilities and a preschool for children whose parents have cognitive challenges.

3690 W 1st AveEugene, OR 97402

pearlbuckcenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

31st percentile

0.06x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

16th percentile

-14%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-6.9%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$6,538,231

Down $660,768 (-9.2%) from 2023

Liabilities

Up

$344,044

Up $112,996 (+49%) from 2023

Net Assets

Down

$6,194,187

Down $773,764 (-11%) from 2023

Revenue

Down

$2,972,778

Down $615,332 (-17%) from 2023

Expenses

Down

$3,661,239

Down $437,276 (-11%) from 2023

Net Income

Down

-$688,461

Down $178,056 (-35%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $6,510,111Liabilities 2010: $2,304,052Net Assets 2010: $4,206,0592010Assets 2011: $6,467,001Liabilities 2011: $2,238,664Net Assets 2011: $4,228,3372011Assets 2012: $6,289,828Liabilities 2012: $2,066,855Net Assets 2012: $4,222,9732012Assets 2013: $6,341,786Liabilities 2013: $253,210Net Assets 2013: $6,088,5762013Assets 2014: $6,547,503Liabilities 2014: $353,113Net Assets 2014: $6,194,3902014Assets 2015: $6,758,653Liabilities 2015: $258,820Net Assets 2015: $6,499,8332015Assets 2016: $7,067,746Liabilities 2016: $317,951Net Assets 2016: $6,749,7952016Assets 2017: $7,265,528Liabilities 2017: $290,677Net Assets 2017: $6,974,8512017Assets 2018: $7,076,991Liabilities 2018: $292,816Net Assets 2018: $6,784,1752018Assets 2019: $6,614,205Liabilities 2019: $346,483Net Assets 2019: $6,267,7222019Assets 2020: $7,475,039Liabilities 2020: $930,489Net Assets 2020: $6,544,5502020Assets 2021: $8,397,550Liabilities 2021: $240,565Net Assets 2021: $8,156,9852021Assets 2022: $7,729,792Liabilities 2022: $361,773Net Assets 2022: $7,368,0192022Assets 2023: $7,198,999Liabilities 2023: $231,048Net Assets 2023: $6,967,9512023Assets 2024: $6,538,231Liabilities 2024: $344,044Net Assets 2024: $6,194,1872024

Highlighted filing

2024

Assets$6,538,231
Liabilities$344,044
Net Assets$6,194,187

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,195,4112010Expenses 2011: $3,205,2472011Expenses 2012: $3,400,7602012Expenses 2013: $3,517,0922013Revenue 2014: $3,280,757Expenses 2014: $3,364,518Net Income 2014: -$83,7612014Revenue 2015: $4,158,679Expenses 2015: $3,856,840Net Income 2015: $301,8392015Revenue 2016: $5,106,186Expenses 2016: $4,818,035Net Income 2016: $288,1512016Revenue 2017: $5,328,520Expenses 2017: $5,232,921Net Income 2017: $95,5992017Revenue 2018: $5,617,457Expenses 2018: $5,877,647Net Income 2018: -$260,1902018Revenue 2019: $5,718,187Expenses 2019: $6,288,681Net Income 2019: -$570,4942019Revenue 2020: $5,375,079Expenses 2020: $5,074,929Net Income 2020: $300,1502020Revenue 2021: $5,233,154Expenses 2021: $3,909,995Net Income 2021: $1,323,1592021Revenue 2022: $3,428,121Expenses 2022: $3,976,849Net Income 2022: -$548,7282022Revenue 2023: $3,588,110Expenses 2023: $4,098,515Net Income 2023: -$510,4052023Revenue 2024: $2,972,778Expenses 2024: $3,661,239Net Income 2024: -$688,4612024

Highlighted filing

2024

Revenue$2,972,778
Expenses$3,661,239
Net Income-$688,461

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.54$0.34$6.19$2.97$3.66$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.20$0.23$6.97$3.59$4.10$0.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.73$0.36$7.37$3.43$3.98$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.40$0.24$8.16$5.23$3.91$1.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.48$0.93$6.54$5.38$5.07$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.61$0.35$6.27$5.72$6.29$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.08$0.29$6.78$5.62$5.88$0.26
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.27$0.29$6.97$5.33$5.23$0.10
2016Detailed filing. Detailed filing data is available for this year.$7.07$0.32$6.75$5.11$4.82$0.29
2015Detailed filing. Detailed filing data is available for this year.$6.76$0.26$6.50$4.16$3.86$0.30
2014Detailed filing. Detailed filing data is available for this year.$6.55$0.35$6.19$3.28$3.36$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.34$0.25$6.09$3.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.29$2.07$4.22$3.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$2.24$4.23$3.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.51$2.30$4.21$3.20
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 9, 2023
Return Version
2021v4.0
Gross Receipts
$3,454,260
Mission and Program Overview

Mission

To provide community integration, job placement, education and other services to those with developmental disabilities and a preschool for children whose parents have cognitive challenges.

The organization offers people with various abilities and their families quality choices and supports to achieve their goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,981,309$3,989,763▲ $8,454
Savings and Temporary Cash Investments$1,297,618$1,042,467▼ $255,151
Investments in Publicly Traded Securities$934,005$794,840▼ $139,165
Cash and Non-Interest-Bearing Accounts$992,529$787,964▼ $204,565
Accounts Receivable$262,455$294,508▲ $32,053
Prepaid Expenses and Deferred Charges$22,689$37,642▲ $14,953
Inventories for Sale or Use$42,838$35,578▼ $7,260
Pledges and Grants Receivable-$500-
Total Assets$8,397,550$7,729,792▼ $667,758
Other Assets Total$864,107$746,530▼ $117,577
Liabilities
Accounts Payable and Accrued Expenses$240,565$325,977▲ $85,412
Other Liabilities-$35,796-
Total Liabilities$240,565$361,773▲ $121,208
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,207,796$6,451,778▼ $756,018
Net Assets With Donor Restrictions$949,189$916,241▼ $32,948
Total Net Assets Fund Balance$8,156,985$7,368,019▼ $788,966
Total Liabilities and Net Assets / Fund Balance$8,397,550$7,729,792▼ $667,758

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,796,324$1,141,719$2,938,043
Buildings$1,440,129$857,557$2,297,686
Equipment$86,819$619,879$706,698
Land$422,314-$422,314
Other Land Buildings$244,177-$244,177
Other Assets Org$35,797--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$425,964-▼ $18,918$14,260$389,405
2020$324,973-▲ $118,143$13,810$425,964
2019$339,853-▲ $1,691$13,628$324,973
2018$333,845-▲ $22,236$13,462$339,853
2017$319,484-▲ $30,761$13,536$333,845
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margaret TheisenExecutive DiFT$114,313$35,886$150,199
Margaret TheisenExecutive Director-$114,313$35,886$150,199
Stephanie BeeckCOOFT$76,713$6,663$83,376
Eileen LaheyDirector ofFT$62,903$6,903$69,806

Board Members and Trustees

NameTitle
Selene JaramilloPresident
Amy AgueroBoard Member
Chris KnowlesBoard Member
Deleesa MeashintubbyBoard Member
Tara PaluskaBoard Member
Tina Gutierez-schmichBoard Member
Gary CollinsSecretary/tr
Ron ReddingVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,266,194
Program Service Revenue
$64,099
Investment Income
$10,418
Other Revenue
$87,410
All Other Contributions
$668,136
Change in Net Assets
$-548,728

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$19,235Fair Market Value
Securities Publicly Traded1$10,702Fair Market Value
Other Non Cash Contri Table9$3,145Fair Market Value
Other Non Cash Contri Table2$2,050Fair Market Value
Books and Publications-$50-
Total Noncash Contributions12$35,182-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,433,954
Revenue Not Reported on Financial Statements
$-5,833
Revenue Not Reported on Form 990
$-240,238
Other Revenue Adjustments
$-5,833
Total Revenue per Audited Statements
$3,193,716
Total Revenue per Form 990
$3,428,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,044,132
Other Expenses$912,942
Total Fundraising Expense$170,423
Grants and Similar Amounts Paid$19,775
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,640,848$397,850$92,278$2,130,976
Other Employee Benefits$326,450$66,757$16,802$410,009
Current Officers, Directors, Trustees, and Key Employees$72,995$200,853$27,232$301,080
Depreciation Depletion$153,912$43,383$5,788$203,083
Payroll Taxes$142,376$32,937$7,851$183,164
Occupancy$159,465$11,016$2,403$172,884
Office Expenses$77,707$10,272$3,789$91,768
Fees for Services Accounting$3,645$50,395-$54,040
Fees for Services Other$3,133$43,329-$46,462
Insurance$25,485$14,370$1,078$40,933
All Other Expenses$35,035$4,164$1,043$40,242
Conferences and Meetings$24,663$4,847$559$30,069
Other Expenses$21,570$5,152$725$27,447
Grants to Domestic Individuals$19,775--$19,775
Pension Plan Contributions$18,493-$410$18,903
Advertising$6,734$1,914$4,159$12,807
Interest-$716-$716
Fees for Services Legal$12$163-$175
Total Functional Expenses$2,851,434$954,992$170,423$3,976,849

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,982,682
Expenses per Audited Statements$3,976,849
Total Expenses per Form 990$3,976,849
Expenses Not Reported on Form 990$5,833
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,386
Fundraising Direct Expenses$5,833
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast$13,431$2,786$2,320$466
Total Events$13,431$2,786$3,000$-214
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held in Trust$35,796
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 11B

The 990 will be reviewed by the executive director and chief operating officer first and then distributed to the full board of directors prior to submission. The 990 will be distributed by the chief operating officer to all board members.

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

Signed forms are reviewed; if there are conflicts, then they are pursued.

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

The board of directors reviews and sets the executive director's compensation level annually. In that process, many outside sources are accessed for wage comps, including data collected from ora (oregon resource association), cascade employment, other provider 990's.

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

The executive director is responsible for determining coo and director- level positions. The same resources are accessed as described above. The executive director does keep the board informed on salary levels with data and rationale. Input from various board members current serving in similar positions or previously having done so determined an appropriate salary for the regional job market for someone with the skills needed.

Form 990, Page 6, Part VI, Line 19

BY REQUEST.

Filing and Contact Details

Filer

Filer Name
Pearl Buck Center Incorporated
EIN
93-0584827
Phone
5414844666
Address
3690 W 1ST AVE, EUGENE, OR 97402

Signing Officer

Name
Stephanie Beeck
Title
Executive Director
Phone
5413458506
Signed
2023-05-09

Organization Details

Principal Officer
Stephanie Beeck
Formed
1953
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
122
Volunteers
61

Preparer

Firm
Jones & Roth Pc
Address
PO BOX 10086, EUGENE, OR 97440
Preparer
Kari Young
Phone
5416872320
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide many services that help pbc fulfill its mission.

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

Project search - this nationally acclaimed nine-month internship program provides employability training and education for individuals with cognitive disabilities. The program occurs in partnership with a business which has the commitment to support people with disabilities in the workplace. These internships are 5 days a week for 9 months and include work hours and classroom training. Instructors are on site the entire length of the program. Life enhancing activities program (leap) - a day program of community inclusion, educational experiences, and meaningful activities for adults with intellectual and developmental disabilities. The program allows participants to achieve their individual goals, learn new skills, and develop peer relationships. Family support - raising a family is challenging under the best circumstances. In addition to our preschool program, we use a home-based approach to help parents with cognitive challenges develop their skills in all areas of parenting. We support parents with cognitive challenges to build self-esteem and resilience so they can continue to succeed after they leave our program. Parental resilience has been shown to decrease child abuse and neglect. Pearl buck vocational academy - this program features workplace skills, which emphasize the key elements of being a good employee for all vocational opportunities, life skills, self-care practices, or other enrichment topics as needed to build student success. Students in the academy also participate in specialized program instruction in functional academics, such as reading/writing and math skills. All programs of study include learning labs and enrichment activities. All students create a portfolio to outline their accomplishments and to provide information on what they would need to be successful in integrated community employment. Each has the opportunity to work in a local for-profit business that provides wages and structured work.

Form 990, Part XI, Line 9

Direct fundraising expenses 5,833 direct fundraising expenses -5,833

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Direct fundraising expenses -5,833

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 5,833

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORTED LIVING PROGRAM - IN-HOME AND COMMUNITY ASSISTANCE WITH THE TASKS OF DAILY LIVING THAT SUPPORT ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO LIVE IN THE COMMUNITY AS INDEPENDENTLY AND SAFELY AS POSSIBLE. THIS INCLUDES SUCH ACTIVITIES AS SUPPORT IN PURCHASING GOODS AND SERVICES, INCLUDING HEALTH RELATED NEEDS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PEARL BUCK PRESCHOOL - WRAPAROUND, TUITION-FREE PROGRAM FOR FAMILIES LED BY PARENTS WITH COGNITIVE CHALLENGES. MOST OF THEIR CHILDREN ARE BORN WITHOUT DISABILITIES, BUT ARE AT HIGH RISK FOR ACQUIRED DISABILITIES, ABUSE, AND NEGLECT. THE ORGANIZATION OFFERS A UNIQUE, YEAR-ROUND PROGRAM OF SPECIALIZED PRESCHOOL FOR CHILDREN AGES TWO TO FIVE YEARS AND PARENTING EDUCATION AND CASE MANAGEMENT/OUTREACH FOR ELIGIBLE FAMILIES WHOSE CHILDREN ARE ZERO TO FIVE YEARS OF AGE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROJECT SEARCH - THIS NATIONALLY ACCLAIMED NINE-MONTH INTERNSHIP PROGRAM PROVIDES EMPLOYABILITY TRAINING AND EDUCATION FOR INDIVIDUALS WITH COGNITIVE DISABILITIES. THE PROGRAM OCCURS IN PARTNERSHIP WITH A BUSINESS WHICH HAS THE COMMITMENT TO SUPPORT PEOPLE WITH DISABILITIES IN THE WORKPLACE. THESE INTERNSHIPS ARE 5 DAYS A WEEK FOR 9 MONTHS AND INCLUDE WORK HOURS AND CLASSROOM TRAINING. INSTRUCTORS ARE ON SITE THE ENTIRE LENGTH OF THE PROGRAM. LIFE ENHANCING ACTIVITIES PROGRAM (LEAP) - A DAY PROGRAM OF COMMUNITY INCLUSION, EDUCATIONAL EXPERIENCES, AND MEANINGFUL ACTIVITIES FOR ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE PROGRAM ALLOWS PARTICIPANTS TO ACHIEVE THEIR INDIVIDUAL GOALS, LEARN NEW SKILLS, AND DEVELOP PEER RELATIONSHIPS. FAMILY SUPPORT - RAISING A FAMILY IS CHALLENGING UNDER THE BEST CIRCUMSTANCES. IN ADDITION TO OUR PRESCHOOL PROGRAM, WE USE A HOME-BASED APPROACH TO HELP PARENTS WITH COGNITIVE CHALLENGES DEVELOP THEIR SKILLS IN ALL AREAS OF PARENTING. WE SUPPORT PARENTS WITH COGNITIVE CHALLENGES TO BUILD SELF-ESTEEM AND RESILIENCE SO THEY CAN CONTINUE TO SUCCEED AFTER THEY LEAVE OUR PROGRAM. PARENTAL RESILIENCE HAS BEEN SHOWN TO DECREASE CHILD ABUSE AND NEGLECT. PEARL BUCK VOCATIONAL ACADEMY - THIS PROGRAM FEATURES WORKPLACE SKILLS, WHICH EMPHASIZE THE KEY ELEMENTS OF BEING A GOOD EMPLOYEE FOR ALL VOCATIONAL OPPORTUNITIES, LIFE SKILLS, SELF-CARE PRACTICES, OR OTHER ENRICHMENT TOPICS AS NEEDED TO BUILD STUDENT SUCCESS. STUDENTS IN THE ACADEMY ALSO PARTICIPATE IN SPECIALIZED PROGRAM INSTRUCTION IN FUNCTIONAL ACADEMICS, SUCH AS READING/WRITING AND MATH SKILLS. ALL PROGRAMS OF STUDY INCLUDE LEARNING LABS AND ENRICHMENT ACTIVITIES. ALL STUDENTS CREATE A PORTFOLIO TO OUTLINE THEIR ACCOMPLISHMENTS AND TO PROVIDE INFORMATION ON WHAT THEY WOULD NEED TO BE SUCCESSFUL IN INTEGRATED COMMUNITY EMPLOYMENT. EACH HAS THE OPPORTUNITY TO WORK IN A LOCAL FOR-PROFIT BUSINESS THAT PROVIDES WAGES AND STRUCTURED WORK.
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