Civic Intelligence

Parenting Now

990 • Fiscal year 2023 • EIN 93-0706557

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 11, 2024

Organization ProfileWWW.PARENTINGNOW.ORG
86 Centennial LoopEugene, OR 97401

(541) 484-5316

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.36x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

25th percentile

-8.6%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

49th percentile

$55,151

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

21st percentile

-4.8%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$1,485,632

Down $74,387 (-4.8%) from 2022

Net Assets

Down

$913,786

Down $123,991 (-12%) from 2022

Liabilities

Up

$571,846

Up $49,604 (+9.5%) from 2022

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin25th percentile

Revenue

Down

$1,578,273

Down $212,569 (-12%) from 2022

Expenses

Up

$1,713,599

Up $224,168 (+15%) from 2022

Net Income

Down

-$135,326

Down $436,737 (-145%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,670,102Liabilities 2010: $242,956Net Assets 2010: $1,427,1462010Assets 2011: $1,652,535Liabilities 2011: $314,669Net Assets 2011: $1,337,8662011Assets 2012: $1,556,382Liabilities 2012: $305,716Net Assets 2012: $1,250,6662012Assets 2013: $1,386,390Liabilities 2013: $267,900Net Assets 2013: $1,118,4902013Assets 2014: $1,293,702Liabilities 2014: $352,481Net Assets 2014: $941,2212014Assets 2015: $1,075,129Liabilities 2015: $401,390Net Assets 2015: $673,7392015Assets 2016: $1,016,919Liabilities 2016: $503,784Net Assets 2016: $513,1352016Assets 2017: $1,057,510Liabilities 2017: $520,638Net Assets 2017: $536,8722017Assets 2018: $1,128,572Liabilities 2018: $534,144Net Assets 2018: $594,4282018Assets 2019: $1,060,146Liabilities 2019: $509,879Net Assets 2019: $550,2672019Assets 2020: $1,151,374Liabilities 2020: $503,434Net Assets 2020: $647,9402020Assets 2021: $1,250,770Liabilities 2021: $511,106Net Assets 2021: $739,6642021Assets 2022: $1,560,019Liabilities 2022: $522,242Net Assets 2022: $1,037,7772022Assets 2023: $1,485,632Liabilities 2023: $571,846Net Assets 2023: $913,7862023Assets 2024: $1,351,208Liabilities 2024: $504,416Net Assets 2024: $846,7922024

Highlighted filing

2023

Assets$1,485,632
Liabilities$571,846
Net Assets$913,786
Open 2023 Filing

Operations Trend

Revenue Growth23rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,158,1532010Revenue 2011: $1,188,229Expenses 2011: $1,336,818Net Income 2011: -$148,5892011Revenue 2012: $1,234,885Expenses 2012: $1,309,566Net Income 2012: -$74,6812012Revenue 2013: $1,072,541Expenses 2013: $1,236,580Net Income 2013: -$164,0392013Revenue 2014: $925,754Expenses 2014: $1,163,822Net Income 2014: -$238,0682014Revenue 2015: $925,513Expenses 2015: $1,209,347Net Income 2015: -$283,8342015Revenue 2016: $1,046,731Expenses 2016: $1,123,107Net Income 2016: -$76,3762016Revenue 2017: $1,360,635Expenses 2017: $1,212,644Net Income 2017: $147,9912017Revenue 2018: $1,238,205Expenses 2018: $1,256,405Net Income 2018: -$18,2002018Revenue 2019: $1,417,985Expenses 2019: $1,405,114Net Income 2019: $12,8712019Revenue 2020: $1,530,883Expenses 2020: $1,433,329Net Income 2020: $97,5542020Revenue 2021: $1,326,011Expenses 2021: $1,275,545Net Income 2021: $50,4662021Revenue 2022: $1,790,842Expenses 2022: $1,489,431Net Income 2022: $301,4112022Revenue 2023: $1,578,273Expenses 2023: $1,713,599Net Income 2023: -$135,3262023Revenue 2024: $2,031,188Expenses 2024: $2,116,443Net Income 2024: -$85,2552024

Highlighted filing

2023

Revenue$1,578,273
Expenses$1,713,599
Net Income-$135,326
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 11, 2024
Return Version
2022v5.0
Gross Receipts
$1,628,258
Mission and Program Overview

Mission

To provide the local and global community of parents and educators the support, tools and resources to create and sustain healthy, safe environments for children

To provide the local and global community of parents and educators the support, tools and resources to create and sustain healthy, safe environments for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$486,431$483,148▼ $3,283
Intangible Assets$210,529$255,093▲ $44,564
Cash and Non-Interest-Bearing Accounts$200,654$178,565▼ $22,089
Savings and Temporary Cash Investments-$170,800-
Accounts Receivable$388,015$130,472▼ $257,543
Prepaid Expenses and Deferred Charges$37,594$44,291▲ $6,697
Inventories for Sale or Use$36,532$38,089▲ $1,557
Pledges and Grants Receivable$25,290--
Total Assets$1,560,019$1,485,632▼ $74,387
Other Assets Total$174,974$185,174▲ $10,200
Liabilities
Mortgage Notes Payable Secured by Investment Property$350,237$341,562▼ $8,675
Accounts Payable and Accrued Expenses$158,495$190,584▲ $32,089
Deferred Revenue$13,510$39,700▲ $26,190
Total Liabilities$522,242$571,846▲ $49,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$868,099$822,086▼ $46,013
Net Assets With Donor Restrictions$169,678$91,700▼ $77,978
Total Net Assets Fund Balance$1,037,777$913,786▼ $123,991
Total Liabilities and Net Assets / Fund Balance$1,560,019$1,485,632▼ $74,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,577$449,171$701,748
Land$168,863-$168,863
Equipment$34,089$105,062$139,151
Other Land Buildings$27,619$2,581$30,200
Other Assets Org$185,174--
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynne GrilleyExecutive DiFT$55,151-$55,151
Theya JoslinExecutive DiFT$19,450$539$19,989
Mika SingerManaging DirectorPT$17,242-$17,242

Board Members and Trustees

NameTitle
Kimberly RuscherPresident
Andrea AshDirector
Carrie AkerDirector
Carrie Hellwig ChristopherDirector
Jennifer GiustinaDirector
Julie KollmorgenDirector
Leif WilliamsDirector
Rl WidmerDirector
Ryann Watson-stitesDirector
Sarah SilvermanDirector
Stacy DervinDirector
Tammie Minnick HagenDirector
Tracee AliottiDirector
Anita GeislerPast Preside
Jennifer SalnasSecretary
Will ForsythTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$463,299
Program Service Revenue
$1,021,731
Investment Income
$19,729
Other Revenue
$73,514
All Other Contributions
$454,477
Change in Net Assets
$-135,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,620,856
Revenue Not Reported on Financial Statements
$-42,583
Revenue Not Reported on Form 990
$11,335
Other Revenue Adjustments
$-42,583
Total Revenue per Audited Statements
$1,632,191
Total Revenue per Form 990
$1,578,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,327,669
Other Expenses$385,930
Total Fundraising Expense$93,144
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$945,913$23,237$73,282$1,042,432
Payroll Taxes$99,682$13,629$7,440$120,751
Current Officers, Directors, Trustees, and Key Employees-$110,190-$110,190
Depreciation Depletion$59,293--$59,293
Other Employee Benefits$45,171$7,387$1,738$54,296
Office Expenses$43,643$751$5,092$49,486
Insurance$22,555$3,776-$26,331
All Other Expenses$20,063$2,033$2,651$24,747
Information Technology$20,622$783$1,498$22,903
Occupancy$22,783--$22,783
Other Expenses$20,684-$1,280$20,684
Interest$19,213--$19,213
Fees for Services Accounting$6,120$10,880-$17,000
Travel$12,871$150$3$13,024
Fees for Services Other$3,629$6,449-$10,078
Conferences and Meetings$8,568$21$160$8,749
Advertising$1,169$369-$1,538
Fees for Services Legal$191$340-$531
Total Functional Expenses$1,440,460$179,995$93,144$1,713,599

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,756,182
Expenses per Audited Statements$1,713,599
Total Expenses per Form 990$1,713,599
Expenses Not Reported on Form 990$42,583
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$122,361
Fundraising Direct Expenses$49,363
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$131,183$122,361$13,809$108,552
Total Events$131,183$122,361$49,363$72,998
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 4

“Updated bylaws. Significant changes include adding provisions for email voting, decreasing the maximum number of voting members to 17, and changing quorum to be defined as a majority of the total number of members.”

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

“Executive director, managing director, the finance committee, and the board of directors review the 990 prior to filing the tax return.”

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

“All staff and board members have a copy of the conflicts of interest policy and are required to identify a conflict of interest when appropriate.”

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

“Salaries for the executive and managing directors are set by the board of directors. They are set in the context of market studies of compensation in our community and constraints of budget.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Parenting Now
EIN
93-0706557
Phone
5414845316
Address
86 CENTENNIAL LOOP, EUGENE, OR 97401

Signing Officer

Name
Theya Joslin
Title
Executive Director
Phone
5414845316
Signed
2024-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theya Joslin
Formed
1978
Legal Domicile
Or
Voting Board Members
16
Independent Board Members
16
Employees
59
Volunteers
42

Preparer

Firm
Jones & Roth Pc
Address
PO BOX 10086, EUGENE, OR 97440
Preparer
Fritz S Duncan
Phone
5416872320
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers provide a wide variety of services to parenting now. This includes staffing for the children's program, office help, fundraising support, professional services, as well as service on various committees and the board.”

Form 990, Page 2, Part III, Line 4D

“Parenting: the first three years - is a group based parenting education and support program for new families. It focuses on the developmental stages of the children, and issues related to development faced each year by parents. A professional parent educator meets with groups of families who have children of similar age and needs. The first three years program served 117 families for a total of 352 parents and children during the 2022-2023 program year. Car safety seat program - parenting now provides services by a certified child passenger safety technician. The technician reviews child safety seats for correct installation before birth and when a family gets new child car seats. Services are provided at no cost to the families and car seats are provided for families as needed.”

Form 990, Part XI, Line 9

“Direct event expenses 42,583 direct event expenses -42,583”

Financial Statement Notes

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

“Direct event expenses -42,583”

Schedule D, Page 4, Part XII, Line 2D

“Direct event expenses 42,583”

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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/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/OtherExpensesGrp/Desc3COST OF CURRICULA
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IRS990/ProgramServiceRevenueGrp/Desc1CURRICULA SALES/TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2PARENT DUES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220652
IRS990/ProgSrvcAccomActy2Grp/Desc0THE MAKE PARENTING A PLEASURE SUITE OF PROGRAMS IS A GROUP BASED PARENTING EDUCATION AND SUPPORT PROGRAM DESIGNED FOR HIGHLY STRESSED PARENTS WHO HAVE CHILDREN AGED 0-8. MEETING FOR 12 2-HOUR SESSIONS, PARENTS LEARN HOW TO MANAGE STRESS, IMPROVE COMMUNICATION, LEARN POSITIVE DISCIPLINE STRATEGIES AND HOW TO ACCESS RESOURCES. THE SUITE OF PROGRAMS INCLUDES CRECER, FOR FAMILIES WHOSE PRIMARY LANGUAGE IS SPANISH. PROFESSIONAL PARENTING NOW PARENTING EDUCATORS FACILITATE THESE GROUPS, EACH TAILORED FOR THE FAMILIES THEY SERVE. THE MAKE PARENTING A PLEASURE PROGRAMS SERVED 66 FAMILIES FOR A TOTAL OF 264 PARENTS AND CHILDREN DURING THE 2022-2023 PROGRAM YEAR.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CURRICULA SALES AND TRAINING - THROUGH OUR PARENTING NOW DIVISION, WE EXTEND OUR MISSION AND SHARE OUR EXPERTISE WITH OTHER ORGANIZATIONS THAT WORK WITH FAMILIES THROUGH THE SALES OF OUR NATIONALLY RECOGNIZED PARENTING EDUCATION CURRICULA AND PARENT EDUCATOR TRAININGS. OVER 150 SITES IN OREGON, AND 850 SITES NATIONWIDE AND IN 18 OTHER COUNTRIES HAVE PURCHASED OUR CURRICULA SINCE 1997.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0177799
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PARENTING: THE FIRST THREE YEARS - IS A GROUP BASED PARENTING EDUCATION AND SUPPORT PROGRAM FOR NEW FAMILIES. IT FOCUSES ON THE DEVELOPMENTAL STAGES OF THE CHILDREN, AND ISSUES RELATED TO DEVELOPMENT FACED EACH YEAR BY PARENTS. A PROFESSIONAL PARENT EDUCATOR MEETS WITH GROUPS OF FAMILIES WHO HAVE CHILDREN OF SIMILAR AGE AND NEEDS. THE FIRST THREE YEARS PROGRAM SERVED 117 FAMILIES FOR A TOTAL OF 352 PARENTS AND CHILDREN DURING THE 2022-2023 PROGRAM YEAR. CAR SAFETY SEAT PROGRAM - PARENTING NOW PROVIDES SERVICES BY A CERTIFIED CHILD PASSENGER SAFETY TECHNICIAN. THE TECHNICIAN REVIEWS CHILD SAFETY SEATS FOR CORRECT INSTALLATION BEFORE BIRTH AND WHEN A FAMILY GETS NEW CHILD CAR SEATS. SERVICES ARE PROVIDED AT NO COST TO THE FAMILIES AND CAR SEATS ARE PROVIDED FOR FAMILIES AS NEEDED.
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,485,632
Liabilities
$571,846
Net assets
$913,786
Revenue
$1,578,273
Expenses
$1,713,599
Net income
-$135,326
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.50$0.85$2.03$2.12$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.57$0.91$1.58$1.71$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.52$1.04$1.79$1.49$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.51$0.74$1.33$1.28$0.05
2020Summary only. Only limited summary data is available for this year.$1.15$0.50$0.65$1.53$1.43$0.10
2019Summary only. Only limited summary data is available for this year.$1.06$0.51$0.55$1.42$1.41$0.01
2018Summary only. Only limited summary data is available for this year.$1.13$0.53$0.59$1.24$1.26$0.02
2017Summary only. Only limited summary data is available for this year.$1.06$0.52$0.54$1.36$1.21$0.15
2016Summary only. Only limited summary data is available for this year.$1.02$0.50$0.51$1.05$1.12$0.08
2015Summary only. Only limited summary data is available for this year.$1.08$0.40$0.67$0.93$1.21$0.28
2014Summary only. Only limited summary data is available for this year.$1.29$0.35$0.94$0.93$1.16$0.24
2013Summary only. Only limited summary data is available for this year.$1.39$0.27$1.12$1.07$1.24$0.16
2012Summary only. Only limited summary data is available for this year.$1.56$0.31$1.25$1.23$1.31$0.07
2011Summary only. Only limited summary data is available for this year.$1.65$0.31$1.34$1.19$1.34$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.24$1.43$1.16