Civic Intelligence

Specialized Training and Residence Corp

990 • Fiscal year 2016 • EIN 93-0915555

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 07, 2017

PO Box 30298Portland, OR 97294

(503) 255-7810

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$40,228

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

26th percentile

-13%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

22nd percentile

-23%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$259,406

Down $39,044 (-13%) from 2015

Net Assets

Down

$186,522

Down $33,728 (-15%) from 2015

Liabilities

Down

$72,884

Down $5,316 (-6.8%) from 2015

Revenue

Down

$363,562

Down $109,660 (-23%) from 2015

Expenses

Down

$400,883

Down $20,959 (-5.0%) from 2015

Net Income

Down

-$37,321

Down $88,701 (-173%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $345,111Liabilities 2011: $130,331Net Assets 2011: $214,7802011Assets 2012: $327,799Liabilities 2012: $114,318Net Assets 2012: $213,4812012Assets 2013: $286,075Liabilities 2013: $92,237Net Assets 2013: $193,8382013Assets 2014: $254,160Liabilities 2014: $87,013Net Assets 2014: $167,1472014Assets 2015: $298,450Liabilities 2015: $78,200Net Assets 2015: $220,2502015Assets 2016: $259,406Liabilities 2016: $72,884Net Assets 2016: $186,5222016Assets 2017: $296,687Liabilities 2017: $13,379Net Assets 2017: $283,3082017Assets 2018: $278,864Liabilities 2018: $4,738Net Assets 2018: $274,1262018Assets 2019: $257,572Liabilities 2019: $3,105Net Assets 2019: $254,4672019Assets 2020: $228,937Liabilities 2020: $0Net Assets 2020: $228,9372020Assets 2021: $330,283Liabilities 2021: $4,258Net Assets 2021: $326,0252021Assets 2022: $279,087Liabilities 2022: $3,652Net Assets 2022: $275,4352022Assets 2023: $586,500Liabilities 2023: $5,655Net Assets 2023: $580,8452023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2016

Assets$259,406
Liabilities$72,884
Net Assets$186,522

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $470,298Expenses 2011: $441,136Net Income 2011: $29,1622011Revenue 2012: $512,730Expenses 2012: $536,169Net Income 2012: -$23,4392012Expenses 2013: $481,9462013Revenue 2014: $405,771Expenses 2014: $434,619Net Income 2014: -$28,8482014Revenue 2015: $473,222Expenses 2015: $421,842Net Income 2015: $51,3802015Revenue 2016: $363,562Expenses 2016: $400,883Net Income 2016: -$37,3212016Revenue 2017: $445,245Expenses 2017: $391,764Net Income 2017: $53,4812017Revenue 2018: $451,131Expenses 2018: $457,238Net Income 2018: -$6,1072018Revenue 2019: $439,153Expenses 2019: $458,812Net Income 2019: -$19,6592019Revenue 2020: $456,921Expenses 2020: $482,451Net Income 2020: -$25,5302020Revenue 2021: $559,889Expenses 2021: $462,801Net Income 2021: $97,0882021Revenue 2022: $506,868Expenses 2022: $530,662Net Income 2022: -$23,7942022Revenue 2023: $946,114Expenses 2023: $621,269Net Income 2023: $324,8452023Revenue 2024: $528,372Expenses 2024: $1,072,544Net Income 2024: -$544,1722024

Highlighted filing

2016

Revenue$363,562
Expenses$400,883
Net Income-$37,321
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 7, 2017
Return Version
2015v3.0
Gross Receipts
$363,562
Mission and Program Overview

Mission

Assist developmentally disabled individuals

Assist developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$138,946$135,717▼ $3,229
Cash and Non-Interest-Bearing Accounts$114,793$86,517▼ $28,276
Accounts Receivable$36,067$26,007▼ $10,060
Prepaid Expenses and Deferred Charges$8,643$11,161▲ $2,518
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-
Inventories for Sale or Use-$0-
Total Assets$298,450$259,406▼ $39,044
Other Assets Total$1$4▲ $3
Liabilities
Mortgage Notes Payable Secured by Investment Property$63,801$58,355▼ $5,446
Accounts Payable and Accrued Expenses$14,399$14,529▲ $130
Total Liabilities$78,200$72,884▼ $5,316
Net Assets / Fund Balance
Unrestricted Net Assets$186,817$149,910▼ $36,907
Temporarily Rstr Net Assets$33,433$36,612▲ $3,179
Total Net Assets Fund Balance$220,250$186,522▼ $33,728
Total Liabilities and Net Assets / Fund Balance$298,450$259,406▼ $39,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,019$42,220$93,239
Land$46,928-$46,928
Equipment$7,414$29,652$37,066
Leasehold Improvements$28,073$6,177$34,250
Other Land Buildings$2,283$8,644$10,927
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wayne HeikkilaExecutive DirectorFT$40,228$40,228

Board Members and Trustees

NameTitle
Aaron S TebeckPresident
Ronald SumnerPresident
Fred SumnerVice President
Doris MorrisBoard Member
John GuffeyBoard Member
Randall R HunterSecretary
Sally J DefordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$332,006
Program Service Revenue
$28,709
Investment Income
$11
Other Revenue
$2,836
All Other Contributions
$45
Change in Net Assets
$-37,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$341,314
Other Expenses$59,569
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,373$42,725-$233,098
Current Officers, Directors, Trustees, and Key Employees-$40,228-$40,228
Other Employee Benefits$24,074$10,490-$34,564
Payroll Taxes$23,280$10,144-$33,424
All Other Expenses$10,745--$10,745
Insurance$10,344--$10,344
Other Expenses$4,141--$4,141
Depreciation Depletion$3,815--$3,815
Fees for Services Other$3,039--$3,039
Office Expenses$2,610--$2,610
Fees for Services Accounting$745--$745
Interest$517--$517
Advertising$180--$180
Travel$11--$11
Total Functional Expenses$297,296$103,587$0$400,883
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-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Several of the newer board members are related to each other. None are related to the executive director.

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

The executive director and the board reviews the 990.

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

Documents, polices, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Specialized Training and Residence Corp
EIN
93-0915555
Phone
5032557810
Address
PO BOX 30298, PORTLAND, OR 97294

Signing Officer

Name
Alicia Bartling
Title
Executive Director
Signed
2017-02-07
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Or
Voting Board Members
9
Independent Board Members
5
Employees
18

Preparer

Firm
Smyth & Clark Pc
Address
2501 SW 1st Ave STE 210, PORTLAND, OR 97201
Preparer
Leslie Clark
Phone
5032348874
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Maintenance reserve fund contributions = $4800

Other Changes In Net Assets Or Fund Balances - Other Decreases

Net assets released from maint. Reserve = -$1621

Other Changes In Net Assets Or Fund Balances - Other Increases

Prior period adjustment = $414

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0132
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11621
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21083
IRS990/OtherRevenueTotalAmt02836
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042725
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0190373
IRS990/OtherSalariesAndWagesGrp/TotalAmt0233098
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010144
IRS990/PayrollTaxesGrp/ProgramServicesAmt023280
IRS990/PayrollTaxesGrp/TotalAmt033424
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08643
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011161
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ROOM & BOARD
IRS990/ProgramServiceRevenueGrp/Desc1TRANSPORTATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028709
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE TRANSPORTATION FOR DEVELOPMENTALLY DISABLED INDIVIDUALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016855
IRS990/ProgSrvcAccomActy2Grp/GrantAmt013066
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0420557
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt068142
IRS990/PYOtherRevenueAmt018726
IRS990/PYProgramServiceRevenueAmt033930
IRS990/PYRevenuesLessExpensesAmt051380
IRS990/PYSalariesCompEmpBnftPaidAmt0353700
IRS990/PYTotalExpensesAmt0421842
IRS990/PYTotalRevenueAmt0473222
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-37321
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0360715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0454487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0401155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0453178
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0490581
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02160116
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0123
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02836
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018726
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04609
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022112
IRS990ScheduleA/OtherIncome170Grp/TotalAmt055904
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97470
IRS990ScheduleA/PublicSupportPY170Pct00.97090
IRS990ScheduleA/PublicSupportTotal170Amt02160116
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0360715
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0454487
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0401155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0453178
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0490581
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02160116
IRS990ScheduleA/TotalSupportAmt02216143
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt051019
IRS990ScheduleD/BuildingsGrp/DepreciationAmt042220
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt093239
IRS990ScheduleD/EquipmentGrp/BookValueAmt07414
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029652
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037066
IRS990ScheduleD/LandGrp/BookValueAmt046928
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt046928
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028073
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06177
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02283
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08644
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010927
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135717
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEVERAL OF THE NEWER BOARD MEMBERS ARE RELATED TO EACH OTHER. NONE ARE RELATED TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND THE BOARD REVIEWS THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS, POLICES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MAINTENANCE RESERVE FUND CONTRIBUTIONS = $4800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET ASSETS RELEASED FROM MAINT. RESERVE = -$1621
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT = $414
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt033433
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt036612
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0298450
IRS990/TotalAssetsEOYAmt0259406
IRS990/TotalAssetsGrp/BOYAmt0298450
IRS990/TotalAssetsGrp/EOYAmt0259406
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0332006
IRS990/TotalEmployeeCnt018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.53$1.07$0.54
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$0.95$0.62$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.51$0.53$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.56$0.46$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.46$0.48$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.25$0.44$0.46$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.27$0.45$0.46$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.28$0.45$0.39$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.19$0.36$0.40$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.08$0.22$0.47$0.42$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.09$0.17$0.41$0.43$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.09$0.19$0.48
2012Summary only. Only limited summary data is available for this year.$0.33$0.11$0.21$0.51$0.54$0.02
2011Summary only. Only limited summary data is available for this year.$0.35$0.13$0.21$0.47$0.44$0.03