Civic Intelligence

Emerald Media Group

EIN 93-0599526 • 501(c)3 • Eugene, OR

View Organization Page

Profile

To provide students at the university of oregon with education and training in all aspects of newspaper operation through publication of the emerald and dailyemerald.com.

1395 University St 302Eugene, OR 97403

www.dailyemerald.com

Siviq Scores

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

Liabilities / Assets

70th percentile

0.14x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

35th percentile

-2.5%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

30th percentile

-3.6%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

38th percentile

0.3%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$612,902

Down $30,105 (-4.7%) from 2024

Liabilities

Down

$82,794

Down $21,225 (-20%) from 2024

Net Assets

Down

$530,108

Down $8,880 (-1.6%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin35th percentile

Revenue

Up

$938,438

Up $56,859 (+6.4%) from 2024

Expenses

Up

$961,791

Up $80,049 (+9.1%) from 2024

Net Income

Down

-$23,353

Down $23,190 (-14227%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$1.0M$500K$0Assets 2010: $639,820Liabilities 2010: $27,932Net Assets 2010: $611,8882010Assets 2011: $733,379Liabilities 2011: $17,191Net Assets 2011: $716,1882011Assets 2012: $828,727Liabilities 2012: $33,309Net Assets 2012: $795,4182012Assets 2013: $900,666Liabilities 2013: $28,676Net Assets 2013: $871,9902013Assets 2014: $932,913Liabilities 2014: $25,143Net Assets 2014: $907,7702014Assets 2015: $868,476Liabilities 2015: $27,290Net Assets 2015: $841,1862015Assets 2016: $710,959Liabilities 2016: $27,967Net Assets 2016: $682,9922016Assets 2017: $698,620Liabilities 2017: $45,119Net Assets 2017: $653,5012017Assets 2018: $591,078Liabilities 2018: $23,956Net Assets 2018: $567,1222018Assets 2019: $563,867Liabilities 2019: $28,955Net Assets 2019: $534,9122019Assets 2020: $462,445Liabilities 2020: $15,205Net Assets 2020: $447,2402020Assets 2021: $512,342Liabilities 2021: $16,544Net Assets 2021: $495,7982021Assets 2022: $500,646Liabilities 2022: $14,773Net Assets 2022: $485,8732022Assets 2023: $660,118Liabilities 2023: $129,063Net Assets 2023: $531,0552023Assets 2024: $643,007Liabilities 2024: $104,019Net Assets 2024: $538,9882024Assets 2025: $612,902Liabilities 2025: $82,794Net Assets 2025: $530,1082025

Highlighted filing

2025

Assets$612,902
Liabilities$82,794
Net Assets$530,108
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $789,2832010Revenue 2011: $809,061Expenses 2011: $772,534Net Income 2011: $36,5272011Revenue 2012: $880,350Expenses 2012: $797,931Net Income 2012: $82,4192012Expenses 2013: $862,1492013Revenue 2014: $958,176Expenses 2014: $1,003,892Net Income 2014: -$45,7162014Revenue 2015: $868,249Expenses 2015: $950,700Net Income 2015: -$82,4512015Revenue 2016: $801,714Expenses 2016: $949,495Net Income 2016: -$147,7812016Revenue 2017: $850,587Expenses 2017: $953,792Net Income 2017: -$103,2052017Revenue 2018: $761,462Expenses 2018: $851,539Net Income 2018: -$90,0772018Revenue 2019: $781,699Expenses 2019: $832,063Net Income 2019: -$50,3642019Revenue 2020: $677,880Expenses 2020: $753,010Net Income 2020: -$75,1302020Revenue 2021: $694,027Expenses 2021: $650,206Net Income 2021: $43,8212021Revenue 2022: $809,321Expenses 2022: $776,753Net Income 2022: $32,5682022Revenue 2023: $932,282Expenses 2023: $888,296Net Income 2023: $43,9862023Revenue 2024: $881,579Expenses 2024: $881,742Net Income 2024: -$1632024Revenue 2025: $938,438Expenses 2025: $961,791Net Income 2025: -$23,3532025

Highlighted filing

2025

Revenue$938,438
Expenses$961,791
Net Income-$23,353
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$612,902
Liabilities
$82,794
Net assets
$530,108
Revenue
$938,438
Expenses
$961,791
Net income
-$23,353
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.61$0.08$0.53$0.94$0.96$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.64$0.10$0.54$0.88$0.88$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.13$0.53$0.93$0.89$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.81$0.78$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.50$0.69$0.65$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.45$0.68$0.75$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.78$0.83$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.59$0.02$0.57$0.76$0.85$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.05$0.65$0.85$0.95$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.03$0.68$0.80$0.95$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$0.87$0.95$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.03$0.91$0.96$1.00$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.03$0.87$0.86
2012Summary only. Only limited summary data is available for this year.$0.83$0.03$0.80$0.88$0.80$0.08
2011Summary only. Only limited summary data is available for this year.$0.73$0.02$0.72$0.81$0.77$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.03$0.61$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$944,609
Mission and Program Overview

Mission

To provide University of Oregon students with education and training in all aspects of newspaper operations.

To provide students at the university of oregon with education and training in all aspects of newspaper operation through publication of the emerald and dailyemerald.com.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$381,362$412,888▲ $31,526
Accounts Receivable$105,587$80,110▼ $25,477
Prepaid Expenses and Deferred Charges$21,044$26,174▲ $5,130
Land, Buildings, and Equipment, Net$22,056$17,463▼ $4,593
Savings and Temporary Cash Investments$1,136$14,859▲ $13,723
Cash and Non-Interest-Bearing Accounts$22,268$1,169▼ $21,099
Total Assets$643,007$612,902▼ $30,105
Other Assets Total$89,554$60,239▼ $29,315
Liabilities
Other Liabilities$91,259$62,686▼ $28,573
Accounts Payable and Accrued Expenses$12,760$20,108▲ $7,348
Total Liabilities$104,019$82,794▼ $21,225
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$538,988$530,108▼ $8,880
Total Net Assets Fund Balance$538,988$530,108▼ $8,880
Total Liabilities and Net Assets / Fund Balance$643,007$612,902▼ $30,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,718$215,950$228,668
Leasehold Improvements$4,745$44,945$49,690
Other Assets Org$60,239--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric HenryExecutive DirectorFT$90,000$9,280$99,280
Kathy CarboneVP of OperationsFT$53,010$6,735$59,745

Board Members and Trustees

NameTitle
Lois DavisChair
Jenn CaseyChair (thru 09/24)
Charlie ButlerDirector
Tyree HarrisDirector
Sarah KelberDirector (as of 02/25)
Drex HeikesDirector (as of 10/24)
Jack PitcherDirector (thru 02/25)
Kristina RudinskasDirector (thru 06/25)
Elena NenadicDirector (thru 09/24)
Lola TagwerkersDirector (thru 09/24)
Mathias Lehman-wintersDirector (thru 09/24)
Sorin DragoiuSecretary/treasurer (thru 10/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$33,219
Program Service Revenue
$882,433
Investment Income
$20,136
Other Revenue
$2,650
All Other Contributions
$33,219
Change in Net Assets
$-23,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$616,445
Other Expenses$345,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$371,481$2,946-$374,427
Current Officers, Directors, Trustees, and Key Employees$149,275$6,071-$155,346
Office Expenses$46,884$2,404-$49,288
Payroll Taxes$44,181$644-$44,825
Other Employee Benefits$34,972$1,130-$36,102
Occupancy$2,614$31,714-$34,328
Information Technology$26,068--$26,068
Fees for Services Accounting$24,548--$24,548
Insurance$14,647$2,359-$17,006
Depreciation Depletion$10,090$4,746-$14,836
All Other Expenses$5,239$2,255-$7,494
Other Expenses$7,456$324-$7,456
Pension Plan Contributions$5,677$68-$5,745
Travel$4,228--$4,228
Fees for Service Investment Mgmnt Fees-$3,357-$3,357
Fees for Services Legal$1,837--$1,837
Total Functional Expenses$903,773$58,018$0$961,791
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
Lease Liability$62,686
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
No
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, Section A, Line 8B

“There are no committees authorized to act on the governing body's behalf.”

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

“The form 990 is reviewed by the board finance committee during it's quarterly meeting prior to the 990 filing date. If there is not a meeting prior to the filing date, the form is reviewed via email.”

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

“All employees and board members are required to disclose any potential conflicts of interests annually as well as when they arise. If a potential conflict is disclosed, it is the responsibility of the board of directors as well as the human resources department to determine if a conflict is present. All discussions and decisions are documented in the board meeting minutes. If a conflict is found, the interested person is recused from any discussion or voting on the matter.”

Form 990, Part VI, Section B, Line 15A

“Through industry organizations that we belong to, the board has access to compensation data from other student media organizations across the country. This data combined with research of similar positions open in our geographic area is used to determine compensation as part of the executive director's annual review or when a new person is hired. The process described here was last completed in 2025.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Emerald Media Group
EIN
93-0599526
Phone
5413465511
Address
1395 UNIVERSITY ST 302, EUGENE, OR 97403

Signing Officer

Name
Eric Henry
Title
Executive Director/publisher
Phone
5413465511
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Henry
Formed
1971
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
188
Volunteers
60

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004
Preparer
Allen Gilbert CPA
Phone
4252506100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is a nonprofit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. Management believes the organization has no uncertain tax positions as of june 30, 2025 and 2024.”

Raw XML AppendixShowing 400 of 525 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/Desc0EMPLOYED AND TRAINED 180 STUDENTS DURING THE FISCAL YEAR. PRINTED AND DISTRIBUTED A WEEKLY PRINT NEWSPAPER AND VARIOUS MAGAZINES, WITH ALL CONTENT PRODUCED BY STUDENTS.MAINTAINED A NEWS WEBSITE AT DAILYEMERALD.COM 365 DAYS PER YEAR WITH ALL CONTENT PRODUCED BY STUDENTS.FINANCIALLY SUPPORTED SIX STUDENTS TRAVEL AND REGISTRATION EXPENSES TO ATTEND TWO PROFESSIONAL JOURNALISM CONFERENCES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR (AS OF 02/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (THRU 09/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (THRU 09/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR (THRU 02/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR (THRU 06/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR (THRU 09/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
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IRS990/MissionDesc0TO SERVE THE UNIVERSITY OF OREGON COMMUNITY WITH INDEPENDENT STUDENTJOURNALISM IN THE PUBLIC INTEREST.TO TRAIN STUDENTS TO PROFESSIONAL STANDARDS AND PROVIDE NETWORKINGOPPORTUNITIES THAT MAKE THEM COVETED JOB CANDIDATES.TO ENSURE THE LONG-TERM FINANCIAL VIABILITY OF AN INDEPENDENT STUDENTMEDIA COMPANY.WE PRODUCE A WEEKLY NEWPAPER IN PRINT, GAME DAY PAPERS DURING FOOTBALLSEASON, VARIOUS MAGAZINES, SOCIAL MEDIA CHANNELS AND A NEWS WEBSITE:DAILYEMERALD.COM
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IRS990/Organization501c3Ind0X
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IRS990/PrincipalOfficerNm0ERIC HENRY
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IRS990/ProgramServiceRevenueGrp/BusinessCd0533110
IRS990/ProgramServiceRevenueGrp/BusinessCd1511190
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IRS990/ProgramServiceRevenueGrp/BusinessCd3511313
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt278924
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt278924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3535
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt021984
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0881579
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-23353
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0885083
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01136
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014859
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0752821
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt024083
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IRS990ScheduleA/InvestmentIncomePYPct00.01810
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.68000
IRS990ScheduleA/PublicSupportPY509Pct00.97450
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0288049
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0141758
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