Civic Intelligence

Oregon Master Gardener Association Parent

990EZ • Fiscal year 2017 • EIN 93-0893329

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

2397 NW Kings Blvd Pmb 166Corvallis, OR 97330

(503) 289-4894

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

29th percentile

-5.7%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

41st percentile

-1.7%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-46%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$93,685

Down $1,611 (-1.7%) from 2016

Net Assets

Down

$93,685

Down $1,611 (-1.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$28,146

Down $23,546 (-46%) from 2016

Expenses

Down

$29,757

Down $22,290 (-43%) from 2016

Net Income

Down

-$1,611

Down $1,256 (-354%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $89,745Liabilities 2011: $0Net Assets 2011: $89,7452011Assets 2012: $96,945Liabilities 2012: $0Net Assets 2012: $96,9452012Assets 2013: $94,445Liabilities 2013: $0Net Assets 2013: $94,4452013Assets 2014: $102,920Liabilities 2014: $0Net Assets 2014: $102,9202014Assets 2015: $95,651Liabilities 2015: $0Net Assets 2015: $95,6512015Assets 2016: $95,296Liabilities 2016: $0Net Assets 2016: $95,2962016Assets 2017: $93,685Liabilities 2017: $0Net Assets 2017: $93,6852017Assets 2018: $101,503Liabilities 2018: $0Net Assets 2018: $101,5032018Assets 2019: $100,968Liabilities 2019: $500Net Assets 2019: $100,4682019Assets 2020: $111,768Liabilities 2020: $500Net Assets 2020: $111,2682020Assets 2021: $123,860Liabilities 2021: $0Net Assets 2021: $123,8602021Assets 2022: $110,649Liabilities 2022: $0Net Assets 2022: $110,6492022Assets 2023: $124,733Liabilities 2023: $02023Assets 2024: $171,657Liabilities 2024: $36,375Net Assets 2024: $135,2822024

Highlighted filing

2017

Assets$93,685
Liabilities$0
Net Assets$93,685

Operations Trend

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $24,204Expenses 2011: $11,695Net Income 2011: $12,5092011Revenue 2012: $16,313Expenses 2012: $9,193Net Income 2012: $7,1202012Revenue 2013: $11,044Expenses 2013: $13,544Net Income 2013: -$2,5002013Revenue 2014: $15,338Expenses 2014: $6,864Net Income 2014: $8,4742014Revenue 2015: $53,712Expenses 2015: $61,247Net Income 2015: -$7,5352015Revenue 2016: $51,692Expenses 2016: $52,047Net Income 2016: -$3552016Revenue 2017: $28,146Expenses 2017: $29,757Net Income 2017: -$1,6112017Revenue 2018: $52,102Expenses 2018: $44,284Net Income 2018: $7,8182018Revenue 2019: $33,177Expenses 2019: $34,212Net Income 2019: -$1,0352019Revenue 2020: $27,652Expenses 2020: $16,852Net Income 2020: $10,8002020Revenue 2021: $15,977Expenses 2021: $14,922Net Income 2021: $1,0552021Revenue 2022: $37,703Expenses 2022: $34,633Net Income 2022: $3,0702022Revenue 2023: $45,231Expenses 2023: $31,147Net Income 2023: $14,0842023Revenue 2024: $46,924Expenses 2024: $36,375Net Income 2024: $10,5492024

Highlighted filing

2017

Revenue$28,146
Expenses$29,757
Net Income-$1,611
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$28,146
Mission and Program Overview

Mission

Enhance horticulture program in oregon

Program Services

DescriptionGrantsExpenses
SPECIAL SERVICE PROJECTS TO EDUCATE AREA RESIDENTS AND GARDENERS NEWLETTERS AND HANDBOOKS-$13,293
CONDUCT LEADERSHIP FORUMS FOR 150 MASTER GARDENERS AND PROSPECTIVE OFFICERS AND COMMITTEE MEMBERS-$1,815
CONDUCT 3 DAY HORTICULTURE EDUCATIONAL SYMPOSIUM AT OREGON STATE UNIVERSITY FOR APPROXIMATELY 350 STUDENTS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BARBARA DAVIDSONSecretaryPT$0--
KATHERINE JOHNSONTreasurerPT$0--
SEAMUS RAMIREZPresidentPT$0--
SAM SADTLERPast PresidentPT$0--
TERRY RUITERFirst Vice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Oregon Master Gardener Association Parent
EIN
93-0893329
Address
2397 NW KINGS BLVD PMB 166, CORVALLIS, OR 97330

Signing Officer

Name
Katherine Johnson
Title
Treasurer
Phone
5032894894
Signed
2018-05-15
Discuss with paid preparer
No

Preparer

Firm
Above All Accounting Inc
Address
3355 NE CORNELL RD 2, HILLSBORO, OR 97124
Preparer
Marilyn Lyons Ltc
Phone
5036486184
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

Description amountcontingency fees 446corporate fees 367liability insurance 1,756office supplies 65travel expenses 3,928website operations 2,717leadership forum 1,815extension educator grant 6,131program service project 3 (287)publications exp 2,520newsletter exp 2152017 imgc 4,227special events expenses 191presidents project 283

Changes to governing documents Part V line 34

Changes in the voteing members elgiblity and term limits for officers

Raw XML Appendix161 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KATHERINE JOHNSON
IRS990EZ/BooksInCareOfDetail/PhoneNum05032894894
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02397 NW KINGS BLVD PMB 166
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CORVALLIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097330
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt095296
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt093685
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0true
IRS990EZ/ContributionsGiftsGrantsEtcAmt0200
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1611
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05110
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt095296
IRS990EZ/Form990TotalAssetsGrp/EOYAmt093685
IRS990EZ/GrossReceiptsAmt028146
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt06285
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt020181
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt095296
IRS990EZ/NetAssetsOrFundBalancesEOYAmt093685
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt095296
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt093685
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt012.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt38.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BARBARA DAVIDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHERINE JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SEAMUS RAMIREZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SAM SADTLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TERRY RUITER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PAST PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FIRST VICE PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt024374
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENHANCE HORTICULTURE PROGRAM IN OREGON
IRS990EZ/PrintingPublicationsPostageAmt0273
IRS990EZ/ProgramServiceRevenueAmt01480
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONDUCT 3 DAY HORTICULTURE EDUCATIONAL SYMPOSIUM AT OREGON STATE UNIVERSITY FOR APPROXIMATELY 350 STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CONDUCT LEADERSHIP FORUMS FOR 150 MASTER GARDENERS AND PROSPECTIVE OFFICERS AND COMMITTEE MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SPECIAL SERVICE PROJECTS TO EDUCATE AREA RESIDENTS AND GARDENERS NEWLETTERS AND HANDBOOKS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01815
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt113293
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt029757
IRS990EZ/TotalProgramServiceExpensesAmt015108
IRS990EZ/TotalRevenueAmt028146
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.OREGONMASTERGARDENERS.ORG
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt020381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt023403
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt021615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt021623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0108795
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06285
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0760
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0205
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0916
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08279
IRS990ScheduleA/PublicSupportCY170Pct00.92930
IRS990ScheduleA/PublicSupportPY170Pct00.97420
IRS990ScheduleA/PublicSupportTotal170Amt0108795
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt020381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt021623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021773
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0108795
IRS990ScheduleA/TotalSupportAmt0117074
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTCONTINGENCY FEES 446CORPORATE FEES 367LIABILITY INSURANCE 1,756OFFICE SUPPLIES 65TRAVEL EXPENSES 3,928WEBSITE OPERATIONS 2,717LEADERSHIP FORUM 1,815EXTENSION EDUCATOR GRANT 6,131PROGRAM SERVICE PROJECT 3 (287)PUBLICATIONS EXP 2,520NEWSLETTER EXP 2152017 IMGC 4,227SPECIAL EVENTS EXPENSES 191PRESIDENTS PROJECT 283
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES IN THE VOTEING MEMBERS ELGIBLITY AND TERM LIMITS FOR OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Changes to governing documents Part V line 34
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032894894
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON MASTER GARDENER ASSOCIATION PARENT
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0930893329
ReturnHeader/Filer/USAddress/AddressLine1Txt02397 NW KINGS BLVD PMB 166
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097330
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId021AD5AB2CDD51A8FD6E8652CE4E0A9F5DEC06AC5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId021AD5AB2CDD51A8FD6E8652CE4E0A9F5DEC06AC5
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09324382018135dh2jhzi
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-05-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.188.237.153
ReturnHeader/FilingSecurityInformation/IPDt02018-05-15
ReturnHeader/FilingSecurityInformation/IPTm017:11:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261407394
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABOVE ALL ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03355 NE CORNELL RD 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILLSBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097124
ReturnHeader/PreparerPersonGrp/PhoneNum05036486184
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARILYN LYONS LTC
ReturnHeader/ReturnTs02018-05-15T16:53:27-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.36$1.35$0.47$0.36$0.11
2023Summary only. Only limited summary data is available for this year.$1.25$0.00$0.45$0.31$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.38$0.35$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.24$0.16$0.15$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.01$1.11$0.28$0.17$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.33$0.34$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.52$0.44$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.28$0.30$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.52$0.52$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.54$0.61$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.15$0.07$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.11$0.14$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.16$0.09$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.24$0.12$0.13