Civic Intelligence

Emerald Media Group Inc.

990 • Fiscal year 2014 • EIN 93-0599526

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 22, 2014

300 Emu University Of Oregon97403

(541) 346-5511

Siviq Scores

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

Liabilities / Assets

44th percentile

0.03x

Higher debt load relative to assets than 44% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

28th percentile

-4.8%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$87,683

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

4.3%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Up

$932,913

Up $32,247 (+3.6%) from 2013

Net Assets

Up

$907,770

Up $35,780 (+4.1%) from 2013

Liabilities

Down

$25,143

Down $3,533 (-12%) from 2013

Revenue

$958,176

No earlier filing loaded for comparison.

Expenses

Up

$1,003,892

Up $141,743 (+16%) from 2013

Net Income

-$45,716

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$932,913
Liabilities$25,143
Net Assets$907,770

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$958,176
Expenses$1,003,892
Net Income-$45,716
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 22, 2014
Return Version
2013v4.0
Gross Receipts
$958,708
Mission and Program Overview

Mission

To provide university of oregon students with education and training in all aspects of newspaper operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$344,936$426,433▲ $81,497
Savings and Temporary Cash Investments$402,932$250,119▼ $152,813
Accounts Receivable$61,151$91,619▲ $30,468
Land, Buildings, and Equipment, Net$51,177$64,394▲ $13,217
Cash and Non-Interest-Bearing Accounts$50$59,474▲ $59,424
Prepaid Expenses and Deferred Charges$40,420$40,874▲ $454
Total Assets$900,666$932,913▲ $32,247
Liabilities
Accounts Payable and Accrued Expenses$14,130$13,833▼ $297
Other Liabilities$14,546$11,310▼ $3,236
Total Liabilities$28,676$25,143▼ $3,533
Net Assets / Fund Balance
Unrestricted Net Assets$871,990$907,770▲ $35,780
Total Net Assets Fund Balance$871,990$907,770▲ $35,780
Total Liabilities and Net Assets / Fund Balance$900,666$932,913▲ $32,247

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$64,394$220,700$285,094
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan M FrankFormer PubliFT$73,500$14,183$87,683

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$931,970
Investment Income
$9,829
Other Revenue
$16,277
All Other Contributions
$100
Change in Net Assets
$-45,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$615,584
Other Expenses$388,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$414,507$8,596-$423,103
Office Expenses$152,045$3,333-$155,378
Current Officers, Directors, Trustees, and Key Employees-$101,687-$101,687
Payroll Taxes$39,534$7,622-$47,156
Occupancy$43,430--$43,430
Other Employee Benefits$32,745$3,008-$35,753
Depreciation Depletion$27,963--$27,963
Travel$17,366--$17,366
Insurance$9,448$4,051-$13,499
All Other Expenses$9,306$256-$9,562
Pension Plan Contributions$7,455$430-$7,885
Fees for Services Other$7,807--$7,807
Other Expenses$6,569$789-$7,358
Fees for Services Legal$7,133--$7,133
Information Technology$6,054--$6,054
Advertising$5,967--$5,967
Fees for Services Accounting$5,500--$5,500
Conferences and Meetings$1,336$50-$1,386
Total Functional Expenses$872,750$131,142$0$1,003,892
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
Payroll Tax Payable$10,450
Retirement Plan Payable$860
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 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, Page 6, Part VI, Line 11B

Form 990 is reviewed by our board finance committee during it's quarterly meeting prior to the 990 filing date. If there is not another meeting prior to the filing date, it will be reviewed via email.

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

The board's personnel and finance committees work together to include a comparable compensation review as part of the process of determining the publisher's compensation. This process occurs when a new publisher is hired and annually as a part of the publisher's review.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

EIN
93-0599526
Phone
5413465511

Signing Officer

Name
Charles E Weaver Jr
Title
Publisher
Phone
5413465511
Signed
2014-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles E Weaver Jr
Formed
1971
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
175
Volunteers
30

Preparer

Preparer
Fritz S Duncan
Phone
5416872320
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The volunteers provide freelance writing, blog posting, design and marketing.

Raw XML AppendixShowing 400 of 436 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04233101
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0220700
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1860
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VOLUNTEERS PROVIDE FREELANCE WRITING, BLOG POSTING, DESIGN AND MARKETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY OUR BOARD FINANCE COMMITTEE DURING IT'S QUARTERLY MEETING PRIOR TO THE 990 FILING DATE. IF THERE IS NOT ANOTHER MEETING PRIOR TO THE FILING DATE, IT WILL BE REVIEWED VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD'S PERSONNEL AND FINANCE COMMITTEES WORK TOGETHER TO INCLUDE A COMPARABLE COMPENSATION REVIEW AS PART OF THE PROCESS OF DETERMINING THE PUBLISHER'S COMPENSATION. THIS PROCESS OCCURS WHEN A NEW PUBLISHER IS HIRED AND ANNUALLY AS A PART OF THE PUBLISHER'S REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/UponRequestInd0X

Document Assets

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Filings

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