Civic Intelligence

Mckenzie River Gathering Foundation

990 • Fiscal year 2015 • EIN 93-0691187

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 10, 2015

1235 SE Morrison Street Suite APortland, OR 97214

(503) 289-1517

Siviq Scores

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

Liabilities / Assets

19th percentile

0.01x

Higher debt load relative to assets than 19% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

17th percentile

0.03x

Higher debt load relative to revenue than 17% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

91st percentile

50%

Higher net margin than 91% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

34th percentile

$87,733

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

84th percentile

19%

Faster asset growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

95th percentile

125%

Faster revenue growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$7,249,805

Up $1,172,367 (+19%) from 2014

Net Assets

Up

$7,145,370

Up $1,170,741 (+20%) from 2014

Liabilities

Up

$104,435

Up $1,626 (+1.6%) from 2014

Revenue

Up

$3,045,029

Up $1,694,607 (+125%) from 2014

Expenses

Down

$1,514,728

Down $62,830 (-4.0%) from 2014

Net Income

Up

$1,530,301

Up $1,757,437 (+774%) from 2014

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $6,859,130Liabilities 2011: $96,772Net Assets 2011: $6,762,3582011Assets 2012: $6,039,833Liabilities 2012: $76,744Net Assets 2012: $5,963,0892012Assets 2013: $6,032,793Liabilities 2013: $156,465Net Assets 2013: $5,876,3282013Assets 2014: $6,077,438Liabilities 2014: $102,809Net Assets 2014: $5,974,6292014Assets 2015: $7,249,805Liabilities 2015: $104,435Net Assets 2015: $7,145,3702015Assets 2016: $6,057,207Liabilities 2016: $89,834Net Assets 2016: $5,967,3732016Assets 2017: $5,662,642Liabilities 2017: $159,588Net Assets 2017: $5,503,0542017Assets 2018: $5,829,389Liabilities 2018: $182,197Net Assets 2018: $5,647,1922018Assets 2019: $10,774,644Liabilities 2019: $51,649Net Assets 2019: $10,722,9952019Assets 2020: $12,170,827Liabilities 2020: $186,260Net Assets 2020: $11,984,5672020Assets 2021: $17,520,565Liabilities 2021: $925,466Net Assets 2021: $16,595,0992021Assets 2022: $22,366,853Liabilities 2022: $6,925,995Net Assets 2022: $15,440,8582022Assets 2023: $52,280,746Liabilities 2023: $36,143,061Net Assets 2023: $16,137,6852023Assets 2024: $30,958,925Liabilities 2024: $4,288,811Net Assets 2024: $26,670,1142024

Highlighted filing

2015

Assets$7,249,805
Liabilities$104,435
Net Assets$7,145,370

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $1,077,428Expenses 2011: $1,355,729Net Income 2011: -$278,3012011Expenses 2012: $1,637,9272012Expenses 2013: $1,288,7962013Revenue 2014: $1,350,422Expenses 2014: $1,577,558Net Income 2014: -$227,1362014Revenue 2015: $3,045,029Expenses 2015: $1,514,728Net Income 2015: $1,530,3012015Revenue 2016: $1,072,254Expenses 2016: $2,007,836Net Income 2016: -$935,5822016Revenue 2017: $1,295,667Expenses 2017: $1,829,382Net Income 2017: -$533,7152017Revenue 2018: $1,499,062Expenses 2018: $1,632,225Net Income 2018: -$133,1632018Revenue 2019: $5,628,449Expenses 2019: $1,294,106Net Income 2019: $4,334,3432019Revenue 2020: $3,891,670Expenses 2020: $3,699,170Net Income 2020: $192,5002020Revenue 2021: $8,839,824Expenses 2021: $6,052,898Net Income 2021: $2,786,9262021Revenue 2022: $5,863,441Expenses 2022: $4,803,510Net Income 2022: $1,059,9312022Revenue 2023: $25,654,415Expenses 2023: $25,793,681Net Income 2023: -$139,2662023Revenue 2024: $31,319,382Expenses 2024: $22,478,362Net Income 2024: $8,841,0202024

Highlighted filing

2015

Revenue$3,045,029
Expenses$1,514,728
Net Income$1,530,301
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$3,730,647
Mission and Program Overview

Mission

Seeding justice (formerly mckenzie river gathering foundation) builds collective power at the frontlines of social change by transforming philanthropy in the pursuit of justice and liberation for all communities.

The mckenzie river gathering foundation inspires people to work together for justice and mobilizes resources for oregon communities as they build collective power to change the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,794,314$4,936,146▲ $141,832
Savings and Temporary Cash Investments$1,126,412$1,193,199▲ $66,787
Pledges and Grants Receivable$109,196$887,622▲ $778,426
Investments Other Securities$24,942$213,290▲ $188,348
Land, Buildings, and Equipment, Net$6,137$3,150▼ $2,987
Total Assets$6,077,438$7,249,805▲ $1,172,367
Other Assets Total$16,437$16,398▼ $39
Liabilities
Grants Payable$60,000$59,000▼ $1,000
Accounts Payable and Accrued Expenses$40,292$42,572▲ $2,280
Other Liabilities$2,517$2,863▲ $346
Total Liabilities$102,809$104,435▲ $1,626
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,654,956$2,671,018▲ $1,016,062
Unrestricted Net Assets$2,837,163$2,370,301▼ $466,862
Permanently Rstr Net Assets$1,482,510$2,104,051▲ $621,541
Total Net Assets Fund Balance$5,974,629$7,145,370▲ $1,170,741
Total Liabilities and Net Assets / Fund Balance$6,077,438$7,249,805▲ $1,172,367

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,150$19,915$23,065
Leasehold Improvements-$6,636$6,636

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$3,228,416$621,541▲ $138,750$143,552$3,826,927
2013$2,887,667-▲ $492,656$151,907$3,228,416
2012$2,678,214-▲ $352,343$124,628$2,887,667
2011$2,733,696-▲ $70,928$111,878$2,678,214
2010$2,458,022-▲ $396,617$107,893$2,733,696
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sharon Gary-smithExec DirectorFT$85,933$1,800$87,733
Anita RodgersDeputy DirecFT$67,105$7,675$74,780

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,426,955
Program Service Revenue
$0
Investment Income
$584,662
Other Revenue
$33,412
All Other Contributions
$2,407,996
Change in Net Assets
$1,530,301

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
Securities Publicly Traded15$182,435Fair Market Value (FMV)
Total Noncash Contributions15$182,435-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,006,999
Revenue Not Reported on Financial Statements
$38,030
Revenue Not Reported on Form 990
$-356,126
Other Revenue Adjustments
$3,964
Total Revenue per Audited Statements
$2,650,873
Total Revenue per Form 990
$3,045,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$702,614
Salaries, Compensation, and Employee Benefits$545,791
Other Expenses$266,323
Total Fundraising Expense$198,220
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$702,614--$702,614
Other Salaries and Wages$182,601$7,659$83,999$274,259
Current Officers, Directors, Trustees, and Key Employees$106,992$24,068$30,106$161,166
Other Employee Benefits$44,574$3,715$14,736$63,025
Fees for Services Other$48,755$3,363$9,578$61,696
Occupancy$27,643$2,727$11,212$41,582
Payroll Taxes$26,972$2,780$10,274$40,026
Fees for Service Investment Mgmnt Fees$34,066--$34,066
Fees for Services Accounting-$21,300-$21,300
Office Expenses$14,147$-1,806$5,066$17,407
Conferences and Meetings$13,007$949$3,401$17,357
Pension Plan Contributions$5,304$169$1,842$7,315
Depreciation Depletion-$5,123-$5,123
All Other Expenses$2,083$202$2,088$4,373
Other Expenses$2,504$783$880$4,167
Information Technology$1,598$156$671$2,425
Insurance-$2,200-$2,200
Fees for Services Legal-$840-$840
Total Functional Expenses$1,240,846$75,662$198,220$1,514,728

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,514,728
Total Expenses per Audited Statements$1,480,132
Expenses per Audited Statements$1,476,698
Expenses Not Reported on Financial Statements$38,030
Other Expense Adjustments$3,964
Expenses Not Reported on Form 990$3,434
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Capaces Leadership InstituteWoodburn, OR3General Support$23,000
Community Alliance of Lane CountyEugene, OR3General Support$22,000
VOZ WORKERS' RIGHTS EDUCATION PROJEPortland, OR-General Support$21,000
Rogue Valley Oregon ActionMedford, OR3General Support$20,000
Opal Environmental Justice OregonPortland, OR3General Support$18,500
Oregon Rural ActionLa Grande, OR3General Support$18,000
Salemkeizer Coalition for EqualitySalem, OR3General Support$18,000
Rural Organizing ProjectScappoose, OR3General Support$17,500
Civil Liberties Defense CenterEugene, OR3General Support$17,000
Rogue ClimatePhoenix, OR3General Support$16,000
Common Cause OregonPortland, OR3General Support$15,000
Community Alliance of TenantsPortland, OR3General Support$15,000
High Country NewsPaonia, CO3General Support$15,000
Portland Jobs With JusticePortland, OR3General Support$15,000
WOMEN'S CIVIC IMPROVEMENT LEAGUEBend, OR-General Support$15,000
Groundwork PortlandPortland, OR3General Support$14,500
NORTHWEST WORKERS' JUSTICE PROJECTPortland, OR3General Support$14,500
Stars Mentoring ProgramPortland, OR3General Support$12,500
Lotus Rising ProjectMedford, OR3General Support$11,700
Lakota Oyate KiSalem, OR3General Support$10,000
Open Meadow Alternative SchoolsPortland, OR3Campaign for Open$10,000
Parents Families and Friends of LePortland, OR3General Support$10,000
Portland Parent UnionPortland, OR3General Support$10,000
Unidos Bridging CommunityMcminnville, OR-General Support$10,000
CausaSalem, OR3Oregon Field Table$9,500
Red Lodge Transition ServicesPortland, OR3General Support$9,500
Right 2 Dream TooPortland, OR3General Support$9,200
350pdxPortland, OR3General Support$9,000
Cofa Alliance National NetworkPortland, OR3General Support$9,000
Komemma Cultural Protection AssociaYoncalla, OR3General Support$9,000
Multicultural Association of SoutheMedford, OR3General Support$9,000
Unete NowiaMedford, OR3General Support$9,000
Disabled United in Direct EmpowermeAshland, OR3General Support$8,500
Beyond ToxicsEugene, OR3General Support$8,000
Central Oregon Jobs With JusticeBend, OR3General Support$8,000
Confederated Tribes of the Lower RoCoos Bay, OR3General Support$8,000
Human Dignity CoalitionBend, OR3General Support$8,000
Passinart a Theatre CompanyPortland, OR3Project Support$8,000
Spect-actors CollectiveGresham, OR3General Support$8,000
Southern Oregon Jobs With JusticeAshland, OR3General Support$7,500
Living StagesPortland, OR3General Support$7,000
Latino ClubSalem, OR3General Support$6,000
Red Earth Descendants - NowiaAshland, OR3General Support$6,000
Willamette Valley Law ProjectWoodburn, OR-General Support$5,500
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
Workplace Giving Payable$2,863
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft is presented to the finance committee and staff, by the accounting firm hired to prepare the 990, who offer feedback. The final version is approved by the board of directors or by the board executive committee.

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

Each cited potential conflict is overseen by the board or by a board-appointed committee, such as a grantmaking committee. The procedure for the board or an appointed committee to pursue is spelled out in the conflict of interest policy.

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

The board reviews the executive director's salary annually, and reviews comparability data for the executive director's compensation every five years. Deliberation and decisions are contemporaneously substantiated.

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

The board reviews the executive director's salary annually. The executive director reviews comparability data for all positions every five years. Deliberation and decisions are contemporaneously substantiated.

Form 990, Page 6, Part VI, Line 19

They are available upon request in person or via mail or e-mail to our office address, or to any of the staff's email addresses, or by telephoning our office phone number. We mail paper copies in case of requests by phone, mail or e-mail.

Filing and Contact Details

Filer

Filer Name
Mckenzie River Gathering Foundation
EIN
93-0691187
Phone
5032891517
Address
1235 SE MORRISON STREET SUITE A, PORTLAND, OR 97214

Signing Officer

Name
Sharon Gary-smith
Title
Executive Director
Phone
5032891517
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Gary-smith
Formed
1976
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
57

Preparer

Firm
James E Richman CPA Pc
Address
1 SW COLUMBIA SUITE 400, PORTLAND, OR 97258
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

Form 990

Part i, line 1, mission, continued: within the limits of work allowed to organizations defined under sec. 501(c)(3) of the internal revenue code, mrg raises money from oregon donors and distributes it through a democratic, activist-led process to progressive social change groups.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

General endowment fund, board-designated endowment, fex endowment and michael smith fund earnings and income are used for general operations, grant making and future growth in programs and operations. Lilla jewel fund earnings and income are restricted for use in lesbian and women artists and organizations.

Schedule D, Page 3, Part X

Under financial accounting standards board (fasb) accounting standards codification (asc) topic 740, income taxes, an organization must also evaluate its tax positions and provide for a liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. Management has evaulated its tax positions and has concluded that is has no uncertain tax positions that meet this criterion.

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

Designated grants reported as expense on 990 3,964

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

Designated grants reported as expense on 990 3,964

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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/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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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.$31.0$4.29$26.7$31.3$22.5$8.84
2023Detailed filing. Detailed filing data is available for this year.$52.3$36.1$16.1$25.7$25.8$0.14
2022Detailed filing. Detailed filing data is available for this year.$22.4$6.93$15.4$5.86$4.80$1.06
2021Detailed filing. Detailed filing data is available for this year.$17.5$0.93$16.6$8.84$6.05$2.79
2020Detailed filing. Detailed filing data is available for this year.$12.2$0.19$12.0$3.89$3.70$0.19
2019Detailed filing. Detailed filing data is available for this year.$10.8$0.05$10.7$5.63$1.29$4.33
2018Detailed filing. Detailed filing data is available for this year.$5.83$0.18$5.65$1.50$1.63$0.13
2017Detailed filing. Detailed filing data is available for this year.$5.66$0.16$5.50$1.30$1.83$0.53
2016Detailed filing. Detailed filing data is available for this year.$6.06$0.09$5.97$1.07$2.01$0.94
2015Detailed filing. Detailed filing data is available for this year.$7.25$0.10$7.15$3.05$1.51$1.53
2014Detailed filing. Detailed filing data is available for this year.$6.08$0.10$5.97$1.35$1.58$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.03$0.16$5.88$1.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.08$5.96$1.64
2011Summary only. Only limited summary data is available for this year.$6.86$0.10$6.76$1.08$1.36$0.28