Civic Intelligence

Sunriver Nature Center & Observatory Inc.

990 • Fiscal year 2019 • EIN 93-0817907

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 20, 2020

Organization ProfileHTTP;//WWW.SUNRIVERNATURECENTER.ORG

View Organization Page

PO Box 3533Sunriver, OR 97707

(541) 593-4442

Siviq Scores

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

Liabilities / Assets

39th percentile

0.04x

Higher debt load relative to assets than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

51st percentile

3.6%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

50th percentile

3.0%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$2,458,083

Up $70,948 (+3.0%) from 2018

Net Assets

Up

$2,370,019

Up $47,366 (+2.0%) from 2018

Liabilities

Up

$88,064

Up $23,582 (+37%) from 2018

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin51st percentile

Revenue

Down

$1,320,097

Down $301,947 (-19%) from 2018

Expenses

Up

$1,272,731

Up $19,925 (+1.6%) from 2018

Net Income

Down

$47,366

Down $321,872 (-87%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $990,857Liabilities 2011: $27,884Net Assets 2011: $962,9732011Assets 2012: $1,068,727Liabilities 2012: $42,398Net Assets 2012: $1,026,3292012Assets 2013: $1,222,423Liabilities 2013: $38,522Net Assets 2013: $1,183,9012013Assets 2014: $1,265,983Liabilities 2014: $57,288Net Assets 2014: $1,208,6952014Assets 2015: $1,266,612Liabilities 2015: $35,784Net Assets 2015: $1,230,8282015Assets 2016: $1,754,473Liabilities 2016: $60,376Net Assets 2016: $1,694,0972016Assets 2017: $2,015,545Liabilities 2017: $62,130Net Assets 2017: $1,953,4152017Assets 2018: $2,387,135Liabilities 2018: $64,482Net Assets 2018: $2,322,6532018Assets 2019: $2,458,083Liabilities 2019: $88,064Net Assets 2019: $2,370,0192019Assets 2020: $2,829,540Liabilities 2020: $172,368Net Assets 2020: $2,657,1722020Assets 2021: $3,758,004Liabilities 2021: $127,007Net Assets 2021: $3,630,9972021Assets 2022: $3,483,329Liabilities 2022: $113,864Net Assets 2022: $3,369,4652022Assets 2023: $3,393,423Liabilities 2023: $97,891Net Assets 2023: $3,295,5322023Assets 2024: $3,210,650Liabilities 2024: $145,714Net Assets 2024: $3,064,9362024

Highlighted filing

2019

Assets$2,458,083
Liabilities$88,064
Net Assets$2,370,019
Open 2019 Filing

Operations Trend

Revenue Growth15th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $646,023Expenses 2011: $630,077Net Income 2011: $15,9462011Expenses 2012: $663,1812012Revenue 2013: $850,166Expenses 2013: $692,594Net Income 2013: $157,5722013Revenue 2014: $808,838Expenses 2014: $784,044Net Income 2014: $24,7942014Revenue 2015: $906,559Expenses 2015: $884,426Net Income 2015: $22,1332015Revenue 2016: $1,347,283Expenses 2016: $884,014Net Income 2016: $463,2692016Revenue 2017: $1,305,943Expenses 2017: $1,046,625Net Income 2017: $259,3182017Revenue 2018: $1,622,044Expenses 2018: $1,252,806Net Income 2018: $369,2382018Revenue 2019: $1,320,097Expenses 2019: $1,272,731Net Income 2019: $47,3662019Revenue 2020: $1,365,557Expenses 2020: $1,078,404Net Income 2020: $287,1532020Revenue 2021: $2,449,544Expenses 2021: $1,541,167Net Income 2021: $908,3772021Revenue 2022: $1,402,917Expenses 2022: $1,608,401Net Income 2022: -$205,4842022Revenue 2023: $1,521,110Expenses 2023: $1,635,361Net Income 2023: -$114,2512023Revenue 2024: $1,444,003Expenses 2024: $1,725,653Net Income 2024: -$281,6502024

Highlighted filing

2019

Revenue$1,320,097
Expenses$1,272,731
Net Income$47,366
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 20, 2020
Return Version
2019v5.0
Gross Receipts
$1,404,645
Mission and Program Overview

Mission

Inspire present and future generations to cherish and understand our natural world

Inspire present and future generations to cherish and understand our natural world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$914,102$984,170▲ $70,068
Land, Buildings, and Equipment, Net$608,056$699,509▲ $91,453
Inventories for Sale or Use$70,970$77,134▲ $6,164
Accounts Receivable$169,863$66,325▼ $103,538
Savings and Temporary Cash Investments-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,387,135$2,458,083▲ $70,948
Other Assets Total$624,144$630,945▲ $6,801
Liabilities
Accounts Payable and Accrued Expenses$49,482$53,105▲ $3,623
Other Liabilities$15,000$34,959▲ $19,959
Total Liabilities$64,482$88,064▲ $23,582
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,224,276$1,329,782▲ $105,506
Net Assets With Donor Restrictions$1,098,377$1,040,237▼ $58,140
Total Net Assets Fund Balance$2,322,653$2,370,019▲ $47,366
Total Liabilities and Net Assets / Fund Balance$2,387,135$2,458,083▲ $70,948

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$109,288$516,395$625,683
Other Land Buildings$389,566$126,409$515,975
Equipment$32,326$351,914$384,240
Land$139,719-$139,719
Leasehold Improvements$28,610$33,255$61,865
Other Assets Org$250--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$145,667-▲ $26,602-$172,269
2018$150,139-▼ $4,472-$145,667
2017$130,496-▲ $19,643-$150,139
2016$123,535-▲ $6,961-$130,496
2015$125,377-▼ $1,842-$123,535
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
David BuhalyPresident
Alan EamesVice President
Dave WolfmanDirector
Dick LuebkeDirector
Gary BighamDirector
Gerhard BeenenDirector
Harry HamiltonDirector
Ken ArnoldDirector
Molly JohnsonDirector
Jan TuckermanSecretary
Mike GockeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$420,913
Program Service Revenue
$374,331
Investment Income
$66,829
Other Revenue
$458,024
All Other Contributions
$352,247
Change in Net Assets
$47,366

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$16,000Fair Market Value (FMV)
Cars and Other Vehicles2$6,150Fair Market Value (FMV)
Boats and Planes1$1,500Fair Market Value (FMV)
Other Non Cash Contri Table1$650Fair Market Value (FMV)
Other Non Cash Contri Table1$500Fair Market Value (FMV)
Other Non Cash Contri Table1$400Fair Market Value (FMV)
Total Noncash Contributions7$25,200-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$757,999
Other Expenses$514,732
Total Fundraising Expense$280,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,917$31,007$153,645$608,569
All Other Expenses$80,429$16,789$36,658$133,876
Other Employee Benefits$61,583$2,809$12,610$77,002
Depreciation Depletion$58,830$13,754$3,820$76,404
Payroll Taxes$54,836$3,395$14,197$72,428
Fees for Services Management$48,734$6,888$15,230$70,852
Advertising$29,919$1,954$10,269$42,142
Other Expenses$27,752$2,458$29,760$29,760
Insurance$12,003$6,761$250$19,014
Travel$6,661-$609$7,270
Total Functional Expenses$903,766$88,462$280,503$1,272,731
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
ACCRUED vacation$18,716
Long Term Debt$12,672
current portion LTD$3,392
deferred revenue$175
Rounding$4
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The Organization is a non profit. There are no stockholders of the non profit. The organization has membership that vote on governing body board members and certain governance requirements per the bylaws.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The members of the non profit elect board members through annual meeting of the organization.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Board elections, certain bylaw action and dissolution of the organization require voting by members of the organization.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Management and certain board members review initial Draft 990 at detail level. The board reviews draft 990 return and approves issuance. All board members are given draft 990 return for review before issuance.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Organization has a conflict of interest policy. The Board of Directors and management signs annually a conflict of interest disclosure form. All conflict of interests are to be approved by Board of Directors.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Board of Directors and management performed a wage survey in prior years. Key employees' salaries are approved with annual budget approved by board.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The board of directors and management performed a wage survey in prior years. Key employees salaries are approved with annual budget approved by board.”

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

“The Organization has a policy on disclosure of finanical statements and other financial information. Management and staff have been instructed to provide financial statements, form 990, conflicts of interest and other information to the public.”

Filing and Contact Details

Filer

Filer Name
Sunriver Nature Center
EIN
93-0817907
Phone
5415934442
Address
PO BOX 3533, SUNRIVER, OR 97707

Signing Officer

Name
David Buhaly
Title
President
Signed
2020-07-20
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
38
Volunteers
110

Preparer

Firm
Capstone Cpas LLC
Address
698 NW York Drive, Bend, OR 97703
Preparer
Zachary L Harmon
Phone
5413825099
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“BANK FEES: Column (A) - Total = $25912; Column (B) - Program Services = $20138; Column (C) - Management & General = $1066; Column (D) - Fundraising = $4708”

Form 990, Part IX, Line 24E: Other Expenses

“Board Expenses: Column (A) - Total = $1462; Column (B) - Program Services = $0; Column (C) - Management & General = $1342; Column (D) - Fundraising = $120”

Form 990, Part IX, Line 24E: Other Expenses

“Dues and Subscriptions: Column (A) - Total = $21580; Column (B) - Program Services = $8290; Column (C) - Management & General = $1688; Column (D) - Fundraising = $11602”

Form 990, Part IX, Line 24E: Other Expenses

“Exhibits: Column (A) - Total = $5066; Column (B) - Program Services = $5066; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Licenses and fees: Column (A) - Total = $7378; Column (B) - Program Services = $3397; Column (C) - Management & General = $1680; Column (D) - Fundraising = $2301”

Form 990, Part IX, Line 24E: Other Expenses

“Loss on sale of investment: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Miscellaneous expense: Column (A) - Total = $4819; Column (B) - Program Services = $1111; Column (C) - Management & General = $1258; Column (D) - Fundraising = $2450”

Form 990, Part IX, Line 24E: Other Expenses

“Postage and Shipping: Column (A) - Total = $3945; Column (B) - Program Services = $245; Column (C) - Management & General = $1990; Column (D) - Fundraising = $1710”

Form 990, Part IX, Line 24E: Other Expenses

“Software Lease and Storage: Column (A) - Total = $26045; Column (B) - Program Services = $10770; Column (C) - Management & General = $2717; Column (D) - Fundraising = $12558”

Form 990, Part IX, Line 24E: Other Expenses

“Training: Column (A) - Total = $3071; Column (B) - Program Services = $2881; Column (C) - Management & General = $0; Column (D) - Fundraising = $190”

Form 990, Part IX, Line 24E: Other Expenses

“Uniforms: Column (A) - Total = $1876; Column (B) - Program Services = $1858; Column (C) - Management & General = $18; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Utilities: Column (A) - Total = $27057; Column (B) - Program Services = $22729; Column (C) - Management & General = $3309; Column (D) - Fundraising = $1019”

Form 990, Part IX, Line 24E: Other Expenses

“Volunteer Expenses: Column (A) - Total = $5665; Column (B) - Program Services = $3944; Column (C) - Management & General = $1721; Column (D) - Fundraising = $0”

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“The organization at board level reviews auditor selection and approves auditor selection. Management and certain members of the board review financial statements with external cpa at detail level and recommends to board approval. External CPA and board review financial statements for approval and acceptance.”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Contributions made to the Oregon Community Foundation Endowment Fund (the Foundation), an Oregon non-for-profit corporation, has permanent funds of the Oregon Community Foundation of Sunriver Nature Center Endowment Fund (the Fund). The Foundation distributes, not less than annually, an appropriate percentage of the fair market value of the principal and income of the Fund to the Sunriver Nature Center.”

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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,458,083
Liabilities
$88,064
Net assets
$2,370,019
Revenue
$1,320,097
Expenses
$1,272,731
Net income
$47,366
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.15$3.06$1.44$1.73$0.28
2023Summary only. Only limited summary data is available for this year.$3.39$0.10$3.30$1.52$1.64$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.11$3.37$1.40$1.61$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.13$3.63$2.45$1.54$0.91
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.17$2.66$1.37$1.08$0.29
2019Detailed filing. Detailed filing data is available for this year.$2.46$0.09$2.37$1.32$1.27$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.06$2.32$1.62$1.25$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.06$1.95$1.31$1.05$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.06$1.69$1.35$0.88$0.46
2015Summary only. Only limited summary data is available for this year.$1.27$0.04$1.23$0.91$0.88$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.06$1.21$0.81$0.78$0.02
2013Summary only. Only limited summary data is available for this year.$1.22$0.04$1.18$0.85$0.69$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.04$1.03$0.66
2011Summary only. Only limited summary data is available for this year.$0.99$0.03$0.96$0.65$0.63$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits