Civic Intelligence

Cascade Pacific Resource Conservation & Development

990 • Fiscal year 2015 • EIN 93-0722979

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

31978 North Lake Creek DriveTangent, OR 97389

(541) 248-3094

Siviq Scores

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

Liabilities / Assets

81st percentile

0.55x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

49th percentile

0.10x

Higher debt load relative to revenue than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

63rd percentile

7.5%

Higher net margin than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

97th percentile

185%

Faster asset growth than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-2.2%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$315,479

Up $204,698 (+185%) from 2014

Net Assets

Up

$140,461

Up $126,664 (+918%) from 2014

Liabilities

Up

$175,018

Up $78,034 (+80%) from 2014

Revenue

Down

$1,693,091

Down $38,403 (-2.2%) from 2014

Expenses

Down

$1,566,427

Down $683,535 (-30%) from 2014

Net Income

Up

$126,664

Up $645,132 (+124%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $592,744Liabilities 2010: $165,877Net Assets 2010: $426,8672010Assets 2011: $859,129Liabilities 2011: $234,223Net Assets 2011: $624,9062011Assets 2012: $856,191Liabilities 2012: $243,548Net Assets 2012: $612,6432012Assets 2013: $791,666Liabilities 2013: $240,548Net Assets 2013: $551,1182013Assets 2014: $110,781Liabilities 2014: $96,984Net Assets 2014: $13,7972014Assets 2015: $315,479Liabilities 2015: $175,018Net Assets 2015: $140,4612015Assets 2016: $434,034Liabilities 2016: $191,198Net Assets 2016: $242,8362016Assets 2017: $673,248Liabilities 2017: $399,277Net Assets 2017: $273,9712017Assets 2018: $629,618Liabilities 2018: $309,159Net Assets 2018: $320,4592018Assets 2019: $596,181Liabilities 2019: $263,259Net Assets 2019: $332,9222019Assets 2020: $633,560Liabilities 2020: $188,409Net Assets 2020: $445,1512020Assets 2021: $929,215Liabilities 2021: $618,644Net Assets 2021: $310,5712021Assets 2022: $1,312,114Liabilities 2022: $460,944Net Assets 2022: $851,1702022Assets 2023: $3,099,662Liabilities 2023: $1,128,711Net Assets 2023: $1,970,9512023Assets 2024: $2,002,559Liabilities 2024: $285,468Net Assets 2024: $1,717,0912024

Highlighted filing

2015

Assets$315,479
Liabilities$175,018
Net Assets$140,461

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,545,0222010Expenses 2011: $1,612,8042011Expenses 2012: $2,296,4542012Expenses 2013: $2,253,2102013Revenue 2014: $1,731,494Expenses 2014: $2,249,962Net Income 2014: -$518,4682014Revenue 2015: $1,693,091Expenses 2015: $1,566,427Net Income 2015: $126,6642015Revenue 2016: $1,721,242Expenses 2016: $1,655,619Net Income 2016: $65,6232016Revenue 2017: $2,110,757Expenses 2017: $2,089,508Net Income 2017: $21,2492017Revenue 2018: $2,282,248Expenses 2018: $2,225,010Net Income 2018: $57,2382018Revenue 2019: $2,112,000Expenses 2019: $2,099,537Net Income 2019: $12,4632019Revenue 2020: $1,603,267Expenses 2020: $1,491,038Net Income 2020: $112,2292020Revenue 2021: $2,324,786Expenses 2021: $2,423,792Net Income 2021: -$99,0062021Revenue 2022: $3,801,819Expenses 2022: $3,261,219Net Income 2022: $540,6002022Revenue 2023: $7,418,525Expenses 2023: $6,298,744Net Income 2023: $1,119,7812023Revenue 2024: $5,048,922Expenses 2024: $5,275,356Net Income 2024: -$226,4342024

Highlighted filing

2015

Revenue$1,693,091
Expenses$1,566,427
Net Income$126,664
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$1,693,091
Mission and Program Overview

Mission

To work with citizens to enhance their communities through social, economic, educational, and environmental improvements.

To work with citizens of rural communities to enhance their quality of life

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,774$181,609▲ $179,835
Savings and Temporary Cash Investments$75,767$111,253▲ $35,486
Land, Buildings, and Equipment, Net$32,201$22,617▼ $9,584
Prepaid Expenses and Deferred Charges$1,039$0▼ $1,039
Cash and Non-Interest-Bearing Accounts-$0-
Total Assets$110,781$315,479▲ $204,698
Liabilities
Accounts Payable and Accrued Expenses$80,079$162,074▲ $81,995
Mortgage Notes Payable Secured by Investment Property$16,905$12,944▼ $3,961
Total Liabilities$96,984$175,018▲ $78,034
Net Assets / Fund Balance
Temporarily Rstr Net Assets$13,797$154,758▲ $140,961
Unrestricted Net Assets-$-14,297-
Total Net Assets Fund Balance$13,797$140,461▲ $126,664
Total Liabilities and Net Assets / Fund Balance$110,781$315,479▲ $204,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,617$14,991$37,608
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kirk ShimeallExecutive DirectorFT$61,600$7,255$68,855
Molly DavisFiscal ManagerFT$46,000$6,780$52,780

Board Members and Trustees

NameTitle
Karl MorgenternPresident
Michael CairnsVice President
David J RicheyMember
Jackie MikalonisMember
Linda ModrellMember
Connie KarrSecretary
Kent DanielsTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,648,116
Program Service Revenue
$10,335
Investment Income
$0
Other Revenue
$34,640
All Other Contributions
$123,639
Change in Net Assets
$126,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,200,774
Salaries, Compensation, and Employee Benefits$365,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$189,946$7,956-$197,902
Current Officers, Directors, Trustees, and Key Employees$116,745$4,890-$121,635
All Other Expenses$49,801$9,617-$59,418
Other Expenses$46,860$5,034-$51,894
Occupancy$26,153$25,057-$51,210
Payroll Taxes$25,173$3,842-$29,015
Travel$22,234$941-$23,175
Other Employee Benefits$13,442$2,458-$15,900
Conferences and Meetings$10,563$299-$10,862
Insurance$7,863$2,534-$10,397
Office Expenses$9,895--$9,895
Fees for Services Accounting$643$5,677-$6,320
Pension Plan Contributions$1,015$186-$1,201
Interest-$881-$881
Information Technology$-996$-258-$-1,254
Fees for Services Other$-18,789$-4,962-$-23,751
Total Functional Expenses$1,490,231$76,196$0$1,566,427
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section A, Line 7A

BOARD MEMBERS

Form 990, Part VI, Section B, Line 11

Executive and finance directors will review the form 990 before it is filed. Form 990 will be available to any board member.

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

All board members read, disclose (if applicable) and sign the conflict of interest policy annually.

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

Each annual review includes a survey sent to board members and employees to solicit feedback on the performance of the executive director. The board president and vice president then meet with the executive director, to discuss the results of the survey. Compensation is determined by industry rates for work and performance. The documentation remains in the personnel file.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request. The organization's conflict of interest policy is available on the homepage of its website as well as upon request.

Filing and Contact Details

Filer

Filer Name
Cascade Pacific Rc & D
EIN
93-0722979
Phone
5412483094
Address
31978 NORTH LAKE CREEK DRIVE, TANGENT, OR 97389

Signing Officer

Name
Kirk Shimeau
Title
Executive Director
Phone
5412483094
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kirk Shimeau
Formed
1986
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
7
Employees
13
Volunteers
7

Preparer

Firm
Cliftonlarsonallen Llp
Address
3000 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004
Preparer
John T Fisher CPA
Phone
4252506100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization adopted financial accounting standards board (fasb) accounting standards codification, income taxes (topic 740). Topic 740 clarifies the accounting for uncertainty in income taxes. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that require adjustments to the financial statements to comply with the provisions of this guidance. The organization is no longer subject to tax examinations by tax authorities for the years before 2011.

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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0212
IRS990/PYOtherExpensesAmt01813155
IRS990/PYOtherRevenueAmt017432
IRS990/PYProgramServiceRevenueAmt0173382
IRS990/PYRevenuesLessExpensesAmt0-518468
IRS990/PYSalariesCompEmpBnftPaidAmt0436807
IRS990/PYTotalExpensesAmt02249962
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01731494
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0126664
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010335
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075767
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111253
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0212
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0533
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0745
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt034639
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017432
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0954
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01361
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0880
IRS990ScheduleA/OtherIncome170Grp/TotalAmt055266
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01658451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01713850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02171878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02285490
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01725716
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09555385
IRS990ScheduleA/TotalSupportAmt09611396
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt022617
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037608
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION, INCOME TAXES (TOPIC 740). TOPIC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022617
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE AND FINANCE DIRECTORS WILL REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990 WILL BE AVAILABLE TO ANY BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS READ, DISCLOSE (IF APPLICABLE) AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH ANNUAL REVIEW INCLUDES A SURVEY SENT TO BOARD MEMBERS AND EMPLOYEES TO SOLICIT FEEDBACK ON THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE BOARD PRESIDENT AND VICE PRESIDENT THEN MEET WITH THE EXECUTIVE DIRECTOR, TO DISCUSS THE RESULTS OF THE SURVEY. COMPENSATION IS DETERMINED BY INDUSTRY RATES FOR WORK AND PERFORMANCE. THE DOCUMENTATION REMAINS IN THE PERSONNEL FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE ON THE HOMEPAGE OF ITS WEBSITE AS WELL AS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt013797
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0154758
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01490231
IRS990/TotalFunctionalExpensesGrp/TotalAmt01566427
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096984
IRS990/TotalLiabilitiesEOYAmt0175018
IRS990/TotalLiabilitiesGrp/BOYAmt096984
IRS990/TotalLiabilitiesGrp/EOYAmt0175018
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013797
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0140461
IRS990/TotalOtherCompensationAmt014035
IRS990/TotalProgramServiceExpensesAmt01490231
IRS990/TotalProgramServiceRevenueAmt010335
IRS990/TotalReportableCompFromOrgAmt0107600
IRS990/TotalRevenueGrp/ExclusionAmt034640
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010335
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01693091
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0110781
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0315479
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0941
IRS990/TravelGrp/ProgramServicesAmt022234
IRS990/TravelGrp/TotalAmt023175
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-14297
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt031978 NORTH LAKE CREEK DRIVE
IRS990/USAddress/CityNm0TANGENT
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097389
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CASCADEPACIFIC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIRK SHIMEAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05412483094
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-13

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.00$0.29$1.72$5.05$5.28$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.10$1.13$1.97$7.42$6.30$1.12
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.46$0.85$3.80$3.26$0.54
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.62$0.31$2.32$2.42$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.19$0.45$1.60$1.49$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.26$0.33$2.11$2.10$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.31$0.32$2.28$2.23$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.40$0.27$2.11$2.09$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.19$0.24$1.72$1.66$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.18$0.14$1.69$1.57$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.10$0.01$1.73$2.25$0.52
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.24$0.55$2.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.24$0.61$2.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.23$0.62$1.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.17$0.43$1.55