Civic Intelligence

Two Rivers Farm

990 • Fiscal year 2019 • EIN 93-0699836

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 04, 2021

PO Box 13Aurora, OR 97002

(971) 404-5505

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.04x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

77th percentile

21%

Higher net margin than 77% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

69th percentile

13%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

88th percentile

62%

Faster revenue growth than 88% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$807,515

Up $93,408 (+13%) from 2018

Net Assets

Up

$801,680

Up $87,573 (+12%) from 2018

Liabilities

Up

$5,835

Up $5,835 from 2018

Revenue

Up

$162,147

Up $62,094 (+62%) from 2018

Expenses

Up

$128,851

Up $47,410 (+58%) from 2018

Net Income

Up

$33,296

Up $14,684 (+79%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $590,464Liabilities 2011: $5,988Net Assets 2011: $584,4782011Assets 2012: $593,048Liabilities 2012: $1,694Net Assets 2012: $591,3542012Assets 2013: $641,188Liabilities 2013: $1,816Net Assets 2013: $639,3722013Assets 2014: $692,147Liabilities 2014: $767Net Assets 2014: $691,3802014Assets 2015: $687,694Liabilities 2015: $425Net Assets 2015: $687,2692015Assets 2016: $708,799Liabilities 2016: $171Net Assets 2016: $708,6282016Assets 2017: $695,495Liabilities 2017: $232Net Assets 2017: $695,2632017Assets 2018: $714,107Liabilities 2018: $0Net Assets 2018: $714,1072018Assets 2019: $807,515Liabilities 2019: $5,835Net Assets 2019: $801,6802019Assets 2020: $839,273Liabilities 2020: $29,231Net Assets 2020: $810,0422020Assets 2021: $857,301Liabilities 2021: $0Net Assets 2021: $857,3012021Assets 2022: $870,017Liabilities 2022: $0Net Assets 2022: $870,0172022Assets 2023: $867,261Liabilities 2023: $495Net Assets 2023: $866,7662023Assets 2024: $911,160Liabilities 2024: $11,935Net Assets 2024: $899,2252024

Highlighted filing

2019

Assets$807,515
Liabilities$5,835
Net Assets$801,680

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $59,458Expenses 2011: $56,511Net Income 2011: $2,9472011Revenue 2012: $74,545Expenses 2012: $67,667Net Income 2012: $6,8782012Revenue 2013: $101,486Expenses 2013: $53,468Net Income 2013: $48,0182013Revenue 2014: $127,940Expenses 2014: $75,932Net Income 2014: $52,0082014Revenue 2015: $92,861Expenses 2015: $96,972Net Income 2015: -$4,1112015Revenue 2016: $100,217Expenses 2016: $78,864Net Income 2016: $21,3532016Revenue 2017: $79,121Expenses 2017: $92,486Net Income 2017: -$13,3652017Revenue 2018: $100,053Expenses 2018: $81,441Net Income 2018: $18,6122018Revenue 2019: $162,147Expenses 2019: $128,851Net Income 2019: $33,2962019Revenue 2020: $187,572Expenses 2020: $179,210Net Income 2020: $8,3622020Revenue 2021: $93,012Expenses 2021: $75,215Net Income 2021: $17,7972021Revenue 2022: $109,495Expenses 2022: $96,779Net Income 2022: $12,7162022Revenue 2023: $143,835Expenses 2023: $147,086Net Income 2023: -$3,2512023Revenue 2024: $149,726Expenses 2024: $117,267Net Income 2024: $32,4592024

Highlighted filing

2019

Revenue$162,147
Expenses$128,851
Net Income$33,296
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 4, 2021
Return Version
2019v5.0
Gross Receipts
$172,703
Mission and Program Overview

Mission

Education, religious & farming skill development

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$714,107$724,509▲ $10,402
Land, Buildings, and Equipment, Net$347,014$338,555▼ $8,459
Cash and Non-Interest-Bearing Accounts$32,709$153,736▲ $121,027
Pd in Cap Srpls Land Bldg Eqp Fund-$77,171-
Savings and Temporary Cash Investments$81,780$59,943▼ $21,837
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$714,107$807,515▲ $93,408
Other Assets Total$252,604$255,281▲ $2,677
Liabilities
Accounts Payable and Accrued Expenses-$5,835-
Total Liabilities$0$5,835▲ $5,835
Net Assets / Fund Balance
Total Net Assets Fund Balance$714,107$801,680▲ $87,573
Total Liabilities and Net Assets / Fund Balance$714,107$807,515▲ $93,408

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$117,109$221,251$338,360
Land$182,977-$182,977
Equipment$4,084$116,151$120,235
Other Land Buildings$33,900-$33,900
Leasehold Improvements$485$538$1,023
Other Assets Org$255,281--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Curtis AmoPresident
Robin SchaeferSecretary
Virginia StevensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$51,059
Program Service Revenue
$95,122
Investment Income
$57
Other Revenue
$15,909
All Other Contributions
$25,776
Change in Net Assets
$33,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,738
Salaries, Compensation, and Employee Benefits$51,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,412--$46,412
Occupancy$15,058$5,291-$20,349
Depreciation Depletion$11,191--$11,191
Insurance$11,064--$11,064
Payroll Taxes$4,701--$4,701
Fees for Services Legal-$3,792-$3,792
Other Expenses$2,385$6,065-$2,385
Office Expenses-$71-$71
Total Functional Expenses$111,122$17,729$0$128,851
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,465
Fundraising Direct Expenses$10,556
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$26,465$26,465$10,556$15,909
Total Events$26,465$26,465$10,556$15,909
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

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

Vi, b, line 11 has provided copies to members of governing body before filed. No conflicts of interest. Any financial statements available during the year.

Filing and Contact Details

Filer

Filer Name
Two Rivers Farm
EIN
93-0699836
Phone
9714045505
Address
PO BOX 13, AURORA, OR 97002

Signing Officer

Name
Curtis Amo
Title
President
Signed
2021-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis Amo
Formed
1977
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
0
Employees
7

Preparer

Firm
Clackamas Income Tax & Accounting Inc
Address
45 82ND DRIVE Suite 55, GLADSTONE, OR 97027
Preparer
Susan L High EA LTC
Phone
5036553737
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - FEMA-4562: FILING UNDER THE EXTENDED DUE DATE OF JANUARY 15, 2021. THE TAXPAYERS AND PREPARER BOTH RESIDE IN THE FEDERALLY DECLARED FIRE DISASTER AREA.

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IRS990ScheduleA/TotalSupportAmt0497473
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0117109
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0221251
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0338360
IRS990ScheduleD/EquipmentGrp/BookValueAmt04084
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116151
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120235
IRS990ScheduleD/LandGrp/BookValueAmt0182977
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0182977
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0485
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0538
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01023
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0255281
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WIP House
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt033900
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033900
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0338555
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0255281
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026465
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026465
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026465
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026465
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015909
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010556
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010556
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - FEMA-4562: FILING UNDER THE EXTENDED DUE DATE OF JANUARY 15, 2021. THE TAXPAYERS AND PREPARER BOTH RESIDE IN THE FEDERALLY DECLARED FIRE DISASTER AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VI, B, LINE 11 HAS PROVIDED COPIES TO MEMBERS OF GOVERNING BODY BEFORE FILED. NO CONFLICTS OF INTEREST. ANY FINANCIAL STATEMENTS AVAILABLE DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0TWO RIVERS FARM
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0TWO RIVERS FARM SCHOOL
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0842971303
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt049893
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0ELEMENTARY SCHOOL
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt070862
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO BOX 563
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0AURORA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0OR
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0714107
IRS990/TotalAssetsEOYAmt0807515
IRS990/TotalAssetsGrp/BOYAmt0714107
IRS990/TotalAssetsGrp/EOYAmt0807515
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt051059
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017729
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111122
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128851
IRS990/TotalGrossUBIAmt057
IRS990/TotalLiabilitiesEOYAmt05835
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt05835
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0714107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0801680
IRS990/TotalProgramServiceExpensesAmt0111122
IRS990/TotalProgramServiceRevenueAmt095122
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt095122
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0162147
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt057
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0714107
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0807515
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 13
IRS990/USAddress/CityNm0AURORA
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097002
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CURTIS AMO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TWO RIVERS FARM
ReturnHeader/Filer/BusinessNameControlTxt0TWOR
ReturnHeader/Filer/EIN0930699836
ReturnHeader/Filer/PhoneNum09714045505
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 13
ReturnHeader/Filer/USAddress/CityNm0AURORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.11$0.12$8.99$1.50$1.17$0.32
2023Detailed filing. Detailed filing data is available for this year.$8.67$0.00$8.67$1.44$1.47$0.03
2022Detailed filing. Detailed filing data is available for this year.$8.70$0.00$8.70$1.09$0.97$0.13
2021Detailed filing. Detailed filing data is available for this year.$8.57$0.00$8.57$0.93$0.75$0.18
2020Detailed filing. Detailed filing data is available for this year.$8.39$0.29$8.10$1.88$1.79$0.08
2019Detailed filing. Detailed filing data is available for this year.$8.08$0.06$8.02$1.62$1.29$0.33
2018Summary only. Only limited summary data is available for this year.$7.14$0.00$7.14$1.00$0.81$0.19
2017Summary only. Only limited summary data is available for this year.$6.95$0.00$6.95$0.79$0.92$0.13
2016Summary only. Only limited summary data is available for this year.$7.09$0.00$7.09$1.00$0.79$0.21
2015Summary only. Only limited summary data is available for this year.$6.88$0.00$6.87$0.93$0.97$0.04
2014Summary only. Only limited summary data is available for this year.$6.92$0.01$6.91$1.28$0.76$0.52
2013Summary only. Only limited summary data is available for this year.$6.41$0.02$6.39$1.01$0.53$0.48
2012Summary only. Only limited summary data is available for this year.$5.93$0.02$5.91$0.75$0.68$0.07
2011Summary only. Only limited summary data is available for this year.$5.90$0.06$5.84$0.59$0.57$0.03