Civic Intelligence

United Community Action Network

990 • Fiscal year 2015 • EIN 93-0587136

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 09, 2016

280 Kenneth Ford DriveRoseburg, OR 97470

(541) 672-3421

Siviq Scores

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

Liabilities / Assets

38th percentile

0.13x

Higher debt load relative to assets than 38% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.14x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

29th percentile

-1.3%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

26th percentile

$110,624

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

40th percentile

-0.7%

Faster asset growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

20th percentile

-10%

Faster revenue growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$17,375,801

Down $115,403 (-0.7%) from 2014

Net Assets

Up

$15,094,445

Up $69,516 (+0.5%) from 2014

Liabilities

Down

$2,281,356

Down $184,919 (-7.5%) from 2014

Revenue

Down

$16,711,567

Down $1,884,159 (-10%) from 2014

Expenses

Down

$16,925,166

Down $80,638 (-0.5%) from 2014

Net Income

Down

-$213,599

Down $1,803,521 (-113%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $14,880,600Liabilities 2010: $2,359,111Net Assets 2010: $12,521,4892010Assets 2011: $15,654,451Liabilities 2011: $2,370,112Net Assets 2011: $13,284,3392011Assets 2012: $15,100,763Liabilities 2012: $2,242,614Net Assets 2012: $12,858,1492012Assets 2013: $15,583,712Liabilities 2013: $2,483,043Net Assets 2013: $13,100,6692013Assets 2014: $17,491,204Liabilities 2014: $2,466,275Net Assets 2014: $15,024,9292014Assets 2015: $17,375,801Liabilities 2015: $2,281,356Net Assets 2015: $15,094,4452015Assets 2016: $18,149,531Liabilities 2016: $2,179,311Net Assets 2016: $15,970,2202016Assets 2017: $19,260,753Liabilities 2017: $2,449,502Net Assets 2017: $16,811,2512017Assets 2018: $18,683,819Liabilities 2018: $2,419,798Net Assets 2018: $16,264,0212018Assets 2019: $19,199,697Liabilities 2019: $3,136,236Net Assets 2019: $16,063,4612019Assets 2020: $19,930,812Liabilities 2020: $4,550,988Net Assets 2020: $15,379,8242020Assets 2021: $19,756,217Liabilities 2021: $4,983,407Net Assets 2021: $14,772,8102021Assets 2022: $22,556,783Liabilities 2022: $6,476,370Net Assets 2022: $16,080,4132022Assets 2023: $23,401,192Liabilities 2023: $7,962,281Net Assets 2023: $15,438,9112023Assets 2024: $23,547,333Liabilities 2024: $8,795,630Net Assets 2024: $14,751,7032024

Highlighted filing

2015

Assets$17,375,801
Liabilities$2,281,356
Net Assets$15,094,445

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $16,638,4102010Expenses 2011: $16,377,9132011Expenses 2012: $20,305,1362012Expenses 2013: $17,262,5402013Revenue 2014: $18,595,726Expenses 2014: $17,005,804Net Income 2014: $1,589,9222014Revenue 2015: $16,711,567Expenses 2015: $16,925,166Net Income 2015: -$213,5992015Revenue 2016: $19,151,842Expenses 2016: $18,271,846Net Income 2016: $879,9962016Revenue 2017: $19,979,779Expenses 2017: $19,144,805Net Income 2017: $834,9742017Revenue 2018: $18,774,691Expenses 2018: $19,578,486Net Income 2018: -$803,7952018Revenue 2019: $20,205,128Expenses 2019: $20,697,837Net Income 2019: -$492,7092019Revenue 2020: $21,337,069Expenses 2020: $22,033,085Net Income 2020: -$696,0162020Revenue 2021: $31,545,773Expenses 2021: $32,157,554Net Income 2021: -$611,7812021Revenue 2022: $42,151,061Expenses 2022: $40,842,475Net Income 2022: $1,308,5862022Revenue 2023: $34,990,410Expenses 2023: $35,632,885Net Income 2023: -$642,4752023Revenue 2024: $30,169,318Expenses 2024: $30,858,361Net Income 2024: -$689,0432024

Highlighted filing

2015

Revenue$16,711,567
Expenses$16,925,166
Net Income-$213,599
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 9, 2016
Return Version
2014v6.0
Gross Receipts
$16,746,155
Mission and Program Overview

Mission

Creating solutions to poverty. Improving lives in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,127,243$15,097,341▼ $29,902
Pledges and Grants Receivable$1,068,557$1,249,006▲ $180,449
Cash and Non-Interest-Bearing Accounts$1,120,202$867,135▼ $253,067
Savings and Temporary Cash Investments$122,948$122,729▼ $219
Inventories for Sale or Use$26,568$25,650▼ $918
Prepaid Expenses and Deferred Charges$14,161$7,193▼ $6,968
Accounts Receivable$11,525$6,747▼ $4,778
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$17,491,204$17,375,801▼ $115,403
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,136,895$1,246,690▲ $109,795
Mortgage Notes Payable Secured by Investment Property$1,285,446$988,629▼ $296,817
Other Liabilities$43,934$46,037▲ $2,103
Total Liabilities$2,466,275$2,281,356▼ $184,919
Net Assets / Fund Balance
Unrestricted Net Assets$5,863,830$14,376,882▲ $8,513,052
Temporarily Rstr Net Assets$9,161,099$594,834▼ $8,566,265
Permanently Rstr Net Assets-$122,729-
Total Net Assets Fund Balance$15,024,929$15,094,445▲ $69,516
Total Liabilities and Net Assets / Fund Balance$17,491,204$17,375,801▼ $115,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,095,501$2,885,954$13,981,455
Equipment$706,461$2,224,240$2,930,701
Land$2,423,628-$2,423,628
Leasehold Improvements$844,892$39,658$884,550
Other Land Buildings$26,859-$26,859

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$123,508-▲ $844-$122,729
2013$106,182-▲ $17,692-$123,508
2012$96,679-▲ $10,014-$106,182
2011$134,109-▼ $6,906-$96,679
2010$111,230-▲ $23,497-$134,109
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael FieldmanExecutive DirectorFT$110,624$110,624
Dan MccueCFO/COOFT$89,083$89,083
Kelly WesselsCOOFT$76,105$76,105

Board Members and Trustees

NameTitle
Keith HeckChair
Sharon Lee SchwartzVice Chair
Anna WeaverBoard Member
Bob SchallerBoard Member
Dennis RolerBoard Member
Eric DahlinBoard Member
Janet HollandBoard Member
Lisa CarlsonBoard Member
Marla ZoeterBoard Member
Patricia AttawayBoard Member
Sharon BrownBoard Member
Tim FreemanBoard Member
Vanessa BeckerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Southern Oregon InsulationWeatherization Svcs525 NW F STREET, Grants Pass, OR 97526$245,289
All Phase WeatherizationWeatherization SvcsPO BOX 966, Eagle Point, OR 97524$104,937
Revenue and Support

Revenue Composition

Contributions and Grants
$13,686,428
Program Service Revenue
$2,777,375
Investment Income
$199
Other Revenue
$247,565
All Other Contributions
$2,871,411
Change in Net Assets
$-213,599

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory2,506,563$2,221,610Usda/ofb Valua
Total Noncash Contributions2,506,563$2,221,610-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,746,155
Revenue Not Reported on Financial Statements
$-34,588
Revenue Not Reported on Form 990
$241,033
Other Revenue Adjustments
$-34,588
Total Revenue per Audited Statements
$16,987,188
Total Revenue per Form 990
$16,711,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,744,937
Other Expenses$6,609,584
Grants and Similar Amounts Paid$3,558,045
Total Fundraising Expense$29,828
Professional Fundraising Fees$12,600

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,076,055$581,313-$4,657,368
Grants to Domestic Individuals$3,558,045--$3,558,045
Payroll Taxes$1,546,550$265,207-$1,811,757
Occupancy$740,799$62,993-$803,792
Depreciation Depletion$55,630$614,732-$670,362
Office Expenses$453,869$81,930$17,228$553,027
Other Expenses$438,642$4,046-$442,688
Current Officers, Directors, Trustees, and Key Employees-$275,812-$275,812
Travel$192,143$39,578-$231,721
Information Technology$158,137$17,323-$175,460
Insurance$144,644$9,675-$154,319
All Other Expenses$28,759$44,018-$72,777
Fees for Services Other$17,848$48,650-$66,498
Fees for Services Professional Fundraising--$12,600$12,600
Total Functional Expenses$14,848,087$2,047,251$29,828$16,925,166

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$17,200,787
Expenses per Audited Statements$16,925,166
Total Expenses per Form 990$16,925,166
Expenses Not Reported on Form 990$275,621
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,875
Fundraising Direct Expenses$34,588
Professional Fundraising Fees$12,600

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Windows of Hope Auction$47,875$47,875$34,588$13,287
Total Events$47,875$47,875$34,588$13,287
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$46,037
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The board of directors was given a copy of the 990 for review at a regularly scheduled board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization has all staff and board members review the conflict of interest policy and attest to complying with it. In the policy it states that staff and board members are required to inform appropriate individuals in a reasonable time frame of any conflicts of interest when they arrive.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Ceo, executive director or top management: the executive director's salary is determined by the board of directors. When asked by the board, human resources manager will provide salary survey information.other officers or key employees: as stated in ucan personnel policies, ucan maintains a compensation plan for all positions. The plan includes for each position a minimum and a maximum rate. The ranges reflect the relative responsibilities of the class, availability of labor, market rates of pay and financial conditions of the agency. The executive director or designee will keep the compensation plan current by arranging for periodic studies of market salary rates and making appropriate recommendations to the board.performance salary increases: performance salary increases are not automatically granted to employees. After an evaluation of individual work performance is completed, an employee is eligible for recognition of work performance through a performance salary increase. The program director has authority to grant increases up to five percent. Increases of five percent or more must be approved by the executive director and supported by continuous exceptional performance and be accompanied by documentation from program director. Program directors shall use discretion in making recommendations.compensation plan adjustments: the compensation plan for ucan personnel shall provide reasonable competitive ranges of pay for each classification of employment. The executive director may make adjustments in a salary range or ranges as necessary to attract and hold competent personnel. Such salary range adjustments are to be distinguished from service anniversary salary increases as they are not intended to give recognition to length or quality of service but are to be based solely on prevailing rates of pay for the various classes of work. An adjustment in salary range does not, in and of itself, result in any salary increase for employees whose salary is in that range.cost of living increases will only be given by the ucan board of directors at the request of the executive director and with approval of head start policy council.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's financial statements are available via the federal audit clearinghouse on-line http://harvester.census.gov/sac/dissem/asp/incompleteentity.asp using ucan's fin. The organization's governing documents and conflict of interest policy are available upon request from the main office in roseburg.

Filing and Contact Details

Filer

Filer Name
United Community Action Network
EIN
93-0587136
Phone
5416723421
Address
280 KENNETH FORD DRIVE, ROSEBURG, OR 97470

Signing Officer

Name
Dan Mccue
Title
CFO/COO
Signed
2016-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Mccue
Formed
1969
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
270
Volunteers
540

Preparer

Firm
KDP Certified Public Accountants LLP
Address
640 SUPERIOR CT, MEDFORD, OR 97504-6181
Preparer
Robert W Hague CPA
Phone
5417736633
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: transportation program - medicaid transportation - provides transportation services to eligible oregon health plan and eligible medicaid clients traveling to authorized medical services in douglas and josephine counties. The service is provided in conjunction with translink and is provided to clients who have no other means to get to their medical services.u-trans - provides public transportation service in douglas county. U-trans serves the greater roseburg area, with commuter services stretching from sutherlin, oregon to canyonville, oregon. The douglas county public works department oversees the u-trans operations with ucan contracting to provide the service. U-trans is funded through partnerships with cities, the county, state agencies, area employers and fare revenue. Other program services 5: food shares food program - operates a regional food bank located in douglas and josephine counties. The program collects, warehouses, and distributes donated and surplus food, including usda and oregon food bank commodities. Food is distributed to local emergency food agencies, community kitchens, and other supplemental food banks. Other program services 6: the property management program - accounts for revenues received for the purpose of providing shelter to needy families. The housing development program accounts for grant revenues used to develop, rehabilitate, and construct low to moderate-income housing projects, either independently or in conjunction with other non-profit agencies. The transitional housing program owns and operates transitional housing focused on moving families to stabilization. The participants in this program are charged a below-market rental rate and complete a transitional program to assist them becoming self-sufficient. Low-income residents are also provided with counseling and information. Assistance is provided to individuals in applying for low-interest loans and grants for home repair and rehabilitation. Other program services 7: case management - the case management program provides short term and long term services to help stabilize homeless and at-risk families, by providing support and funds for rental and deposit assistance, or limited counseling. Other program services 8: volunteer services programsamericorps vista - accounts for revenues and expenditures related to providing vista team members in coos, douglas, jackson, and josephine counties. The vista (volunteers in service to america) program is a national community service program that began in 1969 to help eradicate poverty in america. Members volunteer one year of full-time service and work with a broad range of agencies. For their service, they receive a stipend, limited health care benefits, childcare assistance and may choose to earn a cash award at the end of their service or an education award to pay off student loans or finance secondary schooling. Addressing multiple issues related to poverty, funding is provided by community agencies receiving services from vista volunteers and from the corporation for national service.united communities americorps - accounts for revenues and expenditures related to providing americorps members in coos, douglas, and josephine counties. Americorps is a national community service program that places members at host sites, which consists of nonprofits, government agencies, and schools in coos, douglas, and josephine counties. Americorps provides opportunities for americans to give back in an intensive way to their communities and country by addressing critical needs in education, health, and economic opportunity. Members volunteer for up to one year, receive a stipend, health care benefits, childcare assistance, and may earn an education award to pay off student loans or finance secondary schooling. Funding is provided by community agencies receiving services from americorps members and from the corporation for national service through oregon volunteers.retired senior volu

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Ucan holds endowment funds with the oregon community foundation. A portion of the funds includes contributions from the richard snell trust. Funds are to be used for ucan's guardianship program, but the principal may be spent if revenues are insufficient. The remainder of the fund includes a board-designated general endowment, established in 2006. Both funds are legally owned by ocf and are not depository accounts.

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct fundraising expenses $34588

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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.$23.5$8.80$14.8$30.2$30.9$0.69
2023Detailed filing. Detailed filing data is available for this year.$23.4$7.96$15.4$35.0$35.6$0.64
2022Detailed filing. Detailed filing data is available for this year.$22.6$6.48$16.1$42.2$40.8$1.31
2021Detailed filing. Detailed filing data is available for this year.$19.8$4.98$14.8$31.5$32.2$0.61
2020Detailed filing. Detailed filing data is available for this year.$19.9$4.55$15.4$21.3$22.0$0.70
2019Detailed filing. Detailed filing data is available for this year.$19.2$3.14$16.1$20.2$20.7$0.49
2018Detailed filing. Detailed filing data is available for this year.$18.7$2.42$16.3$18.8$19.6$0.80
2017Detailed filing. Detailed filing data is available for this year.$19.3$2.45$16.8$20.0$19.1$0.83
2016Detailed filing. Detailed filing data is available for this year.$18.1$2.18$16.0$19.2$18.3$0.88
2015Detailed filing. Detailed filing data is available for this year.$17.4$2.28$15.1$16.7$16.9$0.21
2014Detailed filing. Detailed filing data is available for this year.$17.5$2.47$15.0$18.6$17.0$1.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.6$2.48$13.1$17.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$2.24$12.9$20.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$2.37$13.3$16.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$2.36$12.5$16.6