Civic Intelligence

Abilitree

990 • Fiscal year 2017 • EIN 93-0823952

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 15, 2018

PO Box 9425Bend, OR 97708

(541) 388-8103

Siviq Scores

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

Liabilities / Assets

74th percentile

0.36x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.12x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

40th percentile

0.2%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

84th percentile

26%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-18%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$518,281

Up $107,327 (+26%) from 2016

Net Assets

Up

$330,263

Up $3,200 (+1.0%) from 2016

Liabilities

Up

$188,018

Up $104,127 (+124%) from 2016

Revenue

Down

$1,562,885

Down $335,831 (-18%) from 2016

Expenses

Down

$1,559,685

Down $263,500 (-14%) from 2016

Net Income

Down

$3,200

Down $72,331 (-96%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $541,264Liabilities 2011: $112,149Net Assets 2011: $429,1152011Assets 2012: $596,031Liabilities 2012: $127,754Net Assets 2012: $468,2772012Assets 2013: $413,073Liabilities 2013: $106,818Net Assets 2013: $306,2552013Assets 2014: $469,268Liabilities 2014: $124,679Net Assets 2014: $344,5892014Assets 2015: $335,929Liabilities 2015: $84,397Net Assets 2015: $251,5322015Assets 2016: $410,954Liabilities 2016: $83,891Net Assets 2016: $327,0632016Assets 2017: $518,281Liabilities 2017: $188,018Net Assets 2017: $330,2632017Assets 2018: $594,132Liabilities 2018: $216,802Net Assets 2018: $377,3302018Assets 2019: $324,744Liabilities 2019: $72,139Net Assets 2019: $252,6052019Assets 2020: $285,952Liabilities 2020: $181,514Net Assets 2020: $104,4382020Assets 2021: $271,800Liabilities 2021: $85,668Net Assets 2021: $186,1322021Assets 2022: $165,050Liabilities 2022: $22,339Net Assets 2022: $142,7112022Assets 2023: $379,209Liabilities 2023: $12,585Net Assets 2023: $366,6242023Assets 2024: $509,031Liabilities 2024: $18,097Net Assets 2024: $490,9342024

Highlighted filing

2017

Assets$518,281
Liabilities$188,018
Net Assets$330,263

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,342,228Expenses 2011: $1,341,215Net Income 2011: $1,0132011Expenses 2012: $1,393,4472012Revenue 2013: $1,424,286Expenses 2013: $1,586,308Net Income 2013: -$162,0222013Revenue 2014: $1,947,271Expenses 2014: $1,908,937Net Income 2014: $38,3342014Revenue 2015: $1,908,069Expenses 2015: $2,001,127Net Income 2015: -$93,0582015Revenue 2016: $1,898,716Expenses 2016: $1,823,185Net Income 2016: $75,5312016Revenue 2017: $1,562,885Expenses 2017: $1,559,685Net Income 2017: $3,2002017Revenue 2018: $1,620,743Expenses 2018: $1,573,676Net Income 2018: $47,0672018Revenue 2019: $1,265,453Expenses 2019: $1,390,178Net Income 2019: -$124,7252019Revenue 2020: $688,814Expenses 2020: $836,981Net Income 2020: -$148,1672020Revenue 2021: $744,990Expenses 2021: $663,296Net Income 2021: $81,6942021Revenue 2022: $486,131Expenses 2022: $522,391Net Income 2022: -$36,2602022Revenue 2023: $631,130Expenses 2023: $413,266Net Income 2023: $217,8642023Revenue 2024: $658,237Expenses 2024: $541,388Net Income 2024: $116,8492024

Highlighted filing

2017

Revenue$1,562,885
Expenses$1,559,685
Net Income$3,200
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 15, 2018
Return Version
2017v2.3
Gross Receipts
$1,574,895
Mission and Program Overview

Mission

Abilitree empowers people with disabilities to maximize their independence, productivity and inclusion in community life

Abilitree empowers people with disabilities to maximize their independence, productivity and inclusion in community life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$124,680$150,421▲ $25,741
Land, Buildings, and Equipment, Net$82,111$144,850▲ $62,739
Cash and Non-Interest-Bearing Accounts$124,264$131,393▲ $7,129
Prepaid Expenses and Deferred Charges$14,802$21,137▲ $6,335
Savings and Temporary Cash Investments$3,021--
Total Assets$410,954$518,281▲ $107,327
Other Assets Total$62,076$70,480▲ $8,404
Liabilities
Other Liabilities$79,987$97,880▲ $17,893
Mortgage Notes Payable Secured by Investment Property-$84,952-
Accounts Payable and Accrued Expenses$3,904$5,186▲ $1,282
Total Liabilities$83,891$188,018▲ $104,127
Net Assets / Fund Balance
Unrestricted Net Assets$324,658$330,263▲ $5,605
Temporarily Rstr Net Assets$2,405--
Total Net Assets Fund Balance$327,063$330,263▲ $3,200
Total Liabilities and Net Assets / Fund Balance$410,954$518,281▲ $107,327

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$127,282$349,874$477,156
Leasehold Improvements$17,568$2,597$20,165
Other Assets Org$5,664--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Molly RennerPresident
Colleen DoughertyDirector
Jim MoranDirector
Jule SheppardDirector
Sarah BurkeDirector
Paul AdamsDirector of Fin.
APRIL O'MEARAExec. Direct
Bruce KloudaSecretary
Bethany GrahamVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$554,596
Program Service Revenue
$1,006,449
Investment Income
$1,840
Other Revenue
$0
All Other Contributions
$73,121
Change in Net Assets
$3,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,241,361
Other Expenses$318,324
Total Fundraising Expense$74,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$827,574$194,199$45,409$1,067,182
Occupancy$104,134$14,395$5,498$124,027
Payroll Taxes$75,998$17,132$4,684$97,814
Other Employee Benefits$42,104$9,492$2,595$54,191
Travel$35,632$3,714$326$39,672
Insurance$24,878$3,935$1,516$30,329
Office Expenses$18,021$5,827$1,077$24,925
Information Technology$14,234$5,990$3,038$23,262
Pension Plan Contributions$17,228$3,884$1,062$22,174
Depreciation Depletion$10,271--$10,271
Fees for Services Other$2,649$3,579$3,136$9,364
Conferences and Meetings$7,326$773$241$8,340
Fees for Services Accounting-$7,000-$7,000
Advertising$199$194$5,092$5,485
Other Expenses$1,381$1,581$516$3,478
Total Functional Expenses$1,211,816$273,184$74,685$1,559,685
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
Payroll and Other Liabilities$97,880
Governance and Compliance

Governance Checklist

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

An external cpa prepares the draft of form 990 from audited (odd years) or reviewed (even years) financial statements. Internal management review the form 990. Board members review the form 990 before it is signed and filed.

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

The board of directors has a policy for the board and key managment to disclose conflicts of interest. Bylaws have written disclosure requirements for conflicts of interest. Board and key management complete conflict of interest statements annually and approve any such matters as they come up during the year.

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

Board of directors reviews key management salaries and performs reasonableness studies on management wages for the industry. Board approves wages in annual budget for organization.

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

Board approves salaries in annual budget for organization.

Form 990, Page 6, Part VI, Line 19

The organization has approved the access to financial statements, form 990, conflict of interest statements and other required information to public as requested.

Filing and Contact Details

Filer

Filer Name
Abilitree
EIN
93-0823952
Phone
5413888103
Address
PO BOX 9425, BEND, OR 97708

Signing Officer

Name
Paul Adams
Title
Director of Fin. & Admin
Phone
5413888103
Signed
2018-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
APRIL O'MEARA
Formed
1981
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
102
Volunteers
5

Preparer

Firm
Chris Mahr Associates Cpas
Address
805 SW INDUSTRIAL WAY SUITE 1, BEND, OR 97702-1093
Preparer
Christopher L Mahr
Phone
5416472104
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 2C

Abilitree opts to have a financial review done on even years and a financial audit on odd years.

Raw XML AppendixShowing 400 of 436 raw XML fields

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/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0349071
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017568
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02597
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt020165
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt064816
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15664
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LT INVESTMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt097880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL AND OTHER LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN EXTERNAL CPA PREPARES THE DRAFT OF FORM 990 FROM AUDITED (ODD YEARS) OR REVIEWED (EVEN YEARS) FINANCIAL STATEMENTS. INTERNAL MANAGEMENT REVIEW THE FORM 990. BOARD MEMBERS REVIEW THE FORM 990 BEFORE IT IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS HAS A POLICY FOR THE BOARD AND KEY MANAGMENT TO DISCLOSE CONFLICTS OF INTEREST. BYLAWS HAVE WRITTEN DISCLOSURE REQUIREMENTS FOR CONFLICTS OF INTEREST. BOARD AND KEY MANAGEMENT COMPLETE CONFLICT OF INTEREST STATEMENTS ANNUALLY AND APPROVE ANY SUCH MATTERS AS THEY COME UP DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS REVIEWS KEY MANAGEMENT SALARIES AND PERFORMS REASONABLENESS STUDIES ON MANAGEMENT WAGES FOR THE INDUSTRY. BOARD APPROVES WAGES IN ANNUAL BUDGET FOR ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVES SALARIES IN ANNUAL BUDGET FOR ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS APPROVED THE ACCESS TO FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST STATEMENTS AND OTHER REQUIRED INFORMATION TO PUBLIC AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ABILITREE OPTS TO HAVE A FINANCIAL REVIEW DONE ON EVEN YEARS AND A FINANCIAL AUDIT ON ODD YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990/TravelGrp/FundraisingAmt0326
IRS990/TravelGrp/ManagementAndGeneralAmt03714
IRS990/TravelGrp/ProgramServicesAmt035632
IRS990/TravelGrp/TotalAmt039672
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0324658
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.02$0.49$0.66$0.54$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.01$0.37$0.63$0.41$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.02$0.14$0.49$0.52$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.09$0.19$0.74$0.66$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.18$0.10$0.69$0.84$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.07$0.25$1.27$1.39$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.22$0.38$1.62$1.57$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.19$0.33$1.56$1.56$0.00
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.08$0.33$1.90$1.82$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.08$0.25$1.91$2.00$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.12$0.34$1.95$1.91$0.04
2013Summary only. Only limited summary data is available for this year.$0.41$0.11$0.31$1.42$1.59$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.13$0.47$1.39
2011Summary only. Only limited summary data is available for this year.$0.54$0.11$0.43$1.34$1.34$0.00
Peer Organizations

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