Civic Intelligence

Tri-County Gun Club

990 • Fiscal year 2014 • EIN 93-0835514

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 10, 2015

13050 SW Tonquin Road97140

(503) 598-1011

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Net Margin

5th percentile

-23%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Asset Growth

14th percentile

-5.9%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-19%

Faster revenue growth than 7% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Down

$2,619,222

Down $162,860 (-5.9%) from 2013

Net Assets

Down

$2,616,168

Down $165,914 (-6.0%) from 2013

Liabilities

Up

$3,054

Up $3,054 from 2013

Revenue

$730,954

No earlier filing loaded for comparison.

Expenses

Down

$896,868

Down $50,772 (-5.4%) from 2013

Net Income

-$165,914

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,119,223Liabilities 2011: $0Net Assets 2011: $2,119,2232011Assets 2012: $2,423,985Liabilities 2012: $0Net Assets 2012: $2,423,9852012Assets 2013: $2,782,082Liabilities 2013: $0Net Assets 2013: $2,782,0822013Assets 2014: $2,619,222Liabilities 2014: $3,054Net Assets 2014: $2,616,1682014Assets 2015: $2,459,865Liabilities 2015: $691Net Assets 2015: $2,459,1742015Assets 2016: $2,766,340Liabilities 2016: $0Net Assets 2016: $2,766,3402016Assets 2017: $2,730,358Liabilities 2017: $0Net Assets 2017: $2,730,3582017Assets 2018: $2,714,727Liabilities 2018: $5,260Net Assets 2018: $2,709,4672018

Highlighted filing

2014

Assets$2,619,222
Liabilities$3,054
Net Assets$2,616,168

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $802,325Expenses 2011: $751,412Net Income 2011: $50,9132011Revenue 2012: $1,115,586Expenses 2012: $810,824Net Income 2012: $304,7622012Expenses 2013: $947,6402013Revenue 2014: $730,954Expenses 2014: $896,868Net Income 2014: -$165,9142014Revenue 2015: $983,973Expenses 2015: $1,140,967Net Income 2015: -$156,9942015Revenue 2016: $1,430,248Expenses 2016: $1,123,082Net Income 2016: $307,1662016Revenue 2017: $1,216,467Expenses 2017: $1,252,449Net Income 2017: -$35,9822017Revenue 2018: $1,461,932Expenses 2018: $1,482,823Net Income 2018: -$20,8912018

Highlighted filing

2014

Revenue$730,954
Expenses$896,868
Net Income-$165,914
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 10, 2015
Return Version
2013v4.0
Gross Receipts
$730,954
Mission and Program Overview

Mission

To foster the development of shooting sports by: providing opportunities & facilities for members to receive shooting instruction; by providing safe venues for shooting; by promoting organized shooting competitions, fellowship, & sportsmanship while stressing safety

To foster the development of shooting sports by: providing opportunities & facilities for members to receive shooting instruction; by providing safe venues for shooting; by promoting organized shooting competetions fellowship, & sportsmanship while stressing safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,576,932$1,449,014▼ $127,918
Savings and Temporary Cash Investments$971,926$903,638▼ $68,288
Cash and Non-Interest-Bearing Accounts$233,224$266,570▲ $33,346
Total Assets$2,782,082$2,619,222▼ $162,860
Liabilities
Other Liabilities-$3,054-
Total Liabilities$0$3,054▲ $3,054
Net Assets / Fund Balance
Unrestricted Net Assets$2,782,082$2,616,168▼ $165,914
Total Net Assets Fund Balance$2,782,082$2,616,168▼ $165,914
Total Liabilities and Net Assets / Fund Balance$2,782,082$2,619,222▼ $162,860

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$581,505$475,428$1,056,933
Buildings$520,842$213,492$734,334
Leasehold Improvements$301,475$157,247$458,722
Equipment$45,192$236,018$281,210
Compensation and Service Providers

Board Members and Trustees

NameTitle
VacantPresident
Rob BartonVice President
Jason LangeDirector
Jeff CapellenDirector
Joe Dunn SrDirector
John LittleDirector
Stephen BensonDirector
Ted SapoznikDirector
Randy SchleiningExec Rng Ofcr
Mary RenfrowMembership Secretary
Rob CarneySecretary
Adam GardnerSgt at Arms
Jason KirkpatrickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$530,051
Program Service Revenue
$185,984
Investment Income
$850
Other Revenue
$14,069
Change in Net Assets
$-165,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$741,385
Salaries, Compensation, and Employee Benefits$155,483
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$199,587--$199,587
All Other Expenses$173,131--$173,131
Other Salaries and Wages$155,483--$155,483
Occupancy$70,000--$70,000
Insurance$35,655--$35,655
Office Expenses$22,804--$22,804
Fees for Services Other-$20,027-$20,027
Fees for Services Legal-$5,239-$5,239
Fees for Services Accounting-$4,537-$4,537
Travel$615--$615
Other Expenses$337$15,949-$337
Total Functional Expenses$851,116$45,752$0$896,868
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$3,054
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The members elect the members of the governing body. The members approve significant decisions of the governing body.

Member election for additional members Part VI line 7A

All regular and senior members of the club have the same rights as one another in electing individuals to the governing body and approving significant decisions of the governing body. Each member has one vote on each matter that comes to a vote. No one shares in club net assets or excess dues.

Governing body decisions Part VI line 7B

Decisions requiring member approval: expenditures over $15000, annual budget determination.

Form 990 governing body review Part VI line 11

Due to the time constraints relating to the tax return deadline not all participants of the organization's governing body were able to review the tax return before filing. The organization's president and treasurer were able to review the documents. The treasurer signs the documents.

Governing documents etc available to public Part VI line 19

In addition to the form 990, 990-t and oregon form 20 being available for public inspection, the organizational bylaws are also available upon request.

Filing and Contact Details

Filer

EIN
93-0835514

Signing Officer

Name
Jason Kirkpatrick
Title
Treasurer
Signed
2015-02-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Vacant
Formed
1940
Legal Domicile
Or
Voting Board Members
0
Independent Board Members
12
Employees
0

Preparer

Preparer
Bruce R Tabor
Phone
5035981011
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

The organization utilizies some of it's net assets as investments in cd and savings accounts that will earn interest for the benefit of the organization. The organization also allows law enforcement to use facilities for training. Nonmember events are held on occasion.

List of other expenses Part IX line 24E

Supplies $12,625range safety program $8,246dues and subscriptions $11,000utilities $70,531automobile expense $8,053nra commission used $1,000member newsletters $20,595targets purchased $11,814website $120janitor $8,958landscaping $7,524monday crew $2,353dues refunded $1,162outside training $9,150total $173,131

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IRS990/ProgramServiceRevenueGrp/Desc0LAW ENFORCEMENT
IRS990/ProgramServiceRevenueGrp/Desc1INDIVIDUAL DISCIPLINES
IRS990/ProgramServiceRevenueGrp/Desc2SHOOTING SUPPLIES
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2435
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220574
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42740
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IRS990/PYContributionsGrantsAmt0969643
IRS990/PYInvestmentIncomeAmt05325
IRS990/PYOtherExpensesAmt0780932
IRS990/PYOtherRevenueAmt05034
IRS990/PYProgramServiceRevenueAmt0325735
IRS990/PYRevenuesLessExpensesAmt0358097
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0539662
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0538423
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03422706
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0850
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05325
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06282
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09125
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt031026
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0200067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0330769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0259189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0253219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0199725
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01242969
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IRS990ScheduleA/InvestmentIncomePYPct00.01020
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt05188
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION UTILIZIES SOME OF IT'S NET ASSETS AS INVESTMENTS IN CD AND SAVINGS ACCOUNTS THAT WILL EARN INTEREST FOR THE BENEFIT OF THE ORGANIZATION. THE ORGANIZATION ALSO ALLOWS LAW ENFORCEMENT TO USE FACILITIES FOR TRAINING. NONMEMBER EVENTS ARE HELD ON OCCASION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL REGULAR AND SENIOR MEMBERS OF THE CLUB HAVE THE SAME RIGHTS AS ONE ANOTHER IN ELECTING INDIVIDUALS TO THE GOVERNING BODY AND APPROVING SIGNIFICANT DECISIONS OF THE GOVERNING BODY. EACH MEMBER HAS ONE VOTE ON EACH MATTER THAT COMES TO A VOTE. NO ONE SHARES IN CLUB NET ASSETS OR EXCESS DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS REQUIRING MEMBER APPROVAL: EXPENDITURES OVER $15000, ANNUAL BUDGET DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUE TO THE TIME CONSTRAINTS RELATING TO THE TAX RETURN DEADLINE NOT ALL PARTICIPANTS OF THE ORGANIZATION'S GOVERNING BODY WERE ABLE TO REVIEW THE TAX RETURN BEFORE FILING. THE ORGANIZATION'S PRESIDENT AND TREASURER WERE ABLE TO REVIEW THE DOCUMENTS. THE TREASURER SIGNS THE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN ADDITION TO THE FORM 990, 990-T AND OREGON FORM 20 BEING AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATIONAL BYLAWS ARE ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUPPLIES $12,625RANGE SAFETY PROGRAM $8,246DUES AND SUBSCRIPTIONS $11,000UTILITIES $70,531AUTOMOBILE EXPENSE $8,053NRA COMMISSION USED $1,000MEMBER NEWSLETTERS $20,595TARGETS PURCHASED $11,814WEBSITE $120JANITOR $8,958LANDSCAPING $7,524MONDAY CREW $2,353DUES REFUNDED $1,162OUTSIDE TRAINING $9,150TOTAL $173,131
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02782082

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