Civic Intelligence

Pendleton Underground Tours Inc.

990 • Fiscal year 2020 • EIN 93-0995215

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

37 SW EmigrantPendleton, OR 97801

(541) 276-0730

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.09x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

8th percentile

-53%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$59,674

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

13th percentile

-8.5%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-54%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$852,940

Down $79,716 (-8.5%) from 2019

Net Assets

Down

$838,204

Down $84,256 (-9.1%) from 2019

Liabilities

Up

$14,736

Up $4,540 (+45%) from 2019

Revenue

Down

$159,210

Down $183,981 (-54%) from 2019

Expenses

Down

$243,466

Down $52,036 (-18%) from 2019

Net Income

Down

-$84,256

Down $131,945 (-277%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $657,658Liabilities 2010: $5,317Net Assets 2010: $652,3412010Assets 2011: $647,726Liabilities 2011: $2,800Net Assets 2011: $644,9262011Assets 2012: $635,709Liabilities 2012: $1,475Net Assets 2012: $634,2342012Assets 2013: $670,058Liabilities 2013: $1,882Net Assets 2013: $668,1762013Assets 2014: $663,501Liabilities 2014: $2,184Net Assets 2014: $661,3172014Assets 2015: $705,896Liabilities 2015: $2,959Net Assets 2015: $702,9372015Assets 2016: $767,685Liabilities 2016: $2,957Net Assets 2016: $764,7282016Assets 2017: $813,631Liabilities 2017: $2,607Net Assets 2017: $811,0242017Assets 2018: $881,761Liabilities 2018: $6,990Net Assets 2018: $874,7712018Assets 2019: $932,656Liabilities 2019: $10,196Net Assets 2019: $922,4602019Assets 2020: $852,940Liabilities 2020: $14,736Net Assets 2020: $838,2042020Assets 2021: $951,762Liabilities 2021: $12,068Net Assets 2021: $939,6942021Assets 2022: $975,314Liabilities 2022: $30,734Net Assets 2022: $944,5802022Assets 2023: $1,011,677Liabilities 2023: $12,647Net Assets 2023: $999,0302023Assets 2024: $1,043,821Liabilities 2024: $16,766Net Assets 2024: $1,027,0552024

Highlighted filing

2020

Assets$852,940
Liabilities$14,736
Net Assets$838,204

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $200,4392010Expenses 2011: $220,0952011Expenses 2012: $214,8202012Revenue 2013: $196,169Expenses 2013: $162,227Net Income 2013: $33,9422013Revenue 2014: $169,164Expenses 2014: $176,023Net Income 2014: -$6,8592014Revenue 2015: $226,379Expenses 2015: $184,759Net Income 2015: $41,6202015Revenue 2016: $267,525Expenses 2016: $205,734Net Income 2016: $61,7912016Revenue 2017: $275,355Expenses 2017: $229,059Net Income 2017: $46,2962017Revenue 2018: $335,360Expenses 2018: $271,613Net Income 2018: $63,7472018Revenue 2019: $343,191Expenses 2019: $295,502Net Income 2019: $47,6892019Revenue 2020: $159,210Expenses 2020: $243,466Net Income 2020: -$84,2562020Revenue 2021: $382,287Expenses 2021: $280,797Net Income 2021: $101,4902021Revenue 2022: $353,906Expenses 2022: $349,020Net Income 2022: $4,8862022Revenue 2023: $379,121Expenses 2023: $324,671Net Income 2023: $54,4502023Revenue 2024: $395,401Expenses 2024: $367,376Net Income 2024: $28,0252024

Highlighted filing

2020

Revenue$159,210
Expenses$243,466
Net Income-$84,256
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$187,995
Mission and Program Overview

Mission

Historical Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$922,460$838,204▼ $84,256
Land, Buildings, and Equipment, Net$366,636$429,185▲ $62,549
Cash and Non-Interest-Bearing Accounts$373,003$234,515▼ $138,488
Savings and Temporary Cash Investments$37,900$38,014▲ $114
Inventories for Sale or Use$18,933$15,042▼ $3,891
Accounts Receivable-$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$932,656$852,940▼ $79,716
Other Assets Total$136,184$136,184→ $0
Liabilities
Other Liabilities$10,196$14,736▲ $4,540
Total Liabilities$10,196$14,736▲ $4,540
Net Assets / Fund Balance
Total Net Assets Fund Balance$922,460$838,204▼ $84,256
Total Liabilities and Net Assets / Fund Balance$932,656$852,940▼ $79,716

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$242,461$97,120$339,581
Buildings$96,547$224,016$128,225
Equipment$9,374$69,119$78,493
Other Land Buildings$803$32,427$33,230
Land$80,000-$32,000
Other Assets Org$136,184--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brooke ArmstrongExecutive DirectorFT$59,674$59,674

Board Members and Trustees

NameTitle
Casey CurrinPresident
Terry NewsonVice President
Chris SykesDirector
Cindy IversonDirector
Dean SmithDirector
Joey GrosjacquesDirector
Judith BurgerDirector
Myron HuieDirector
Roman OliveraDirector
Shelby McQuinnSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$74,680
Program Service Revenue
$60,404
Investment Income
$170
Other Revenue
$23,956
All Other Contributions
$1,228
Change in Net Assets
$-84,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,555
Other Expenses$75,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,030--$88,030
Current Officers, Directors, Trustees, and Key Employees-$59,674-$59,674
Occupancy$29,953--$29,953
Payroll Taxes$6,052$4,565-$10,617
Insurance$9,568$825-$10,393
Depreciation Depletion$9,244--$9,244
All Other Expenses$6,136$1,296-$7,432
Other Employee Benefits$268$7,156-$7,424
Office Expenses-$3,953-$3,953
Fees for Services Accounting-$2,802-$2,802
Pension Plan Contributions-$1,810-$1,810
Other Expenses$1,675$2,581-$1,675
Advertising$1,169--$1,169
Travel-$234-$234
Total Functional Expenses$158,570$84,896$0$243,466
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
Vendor Rent$11,828
Payroll Taxes Withheld$2,608
Rental Deposits$300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 11B: Form 990 Review Process

Board of Directors and Executive Director review the Form 990 prior to filing.

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

All governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Pendleton Underground Tours Inc
EIN
93-0995215
Phone
5412760730
Address
37 SW Emigrant, Pendleton, OR 97801

Signing Officer

Name
Brooke Armstrong
Title
Executive Director
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
75

Preparer

Firm
The RBH Group LLC
Address
215 SE Dorion, Pendleton, OR 97801
Preparer
Brian C Harrington
Phone
5412762693
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt07424
IRS990/OtherExpensesGrp/Desc0Tools & Small Equipment
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Merchant Fees
IRS990/OtherExpensesGrp/Desc3Murder Mystery
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02581
IRS990/OtherExpensesGrp/ProgramServicesAmt04220
IRS990/OtherExpensesGrp/ProgramServicesAmt12255
IRS990/OtherExpensesGrp/ProgramServicesAmt21675
IRS990/OtherExpensesGrp/TotalAmt04220
IRS990/OtherExpensesGrp/TotalAmt12581
IRS990/OtherExpensesGrp/TotalAmt22255
IRS990/OtherExpensesGrp/TotalAmt31675
IRS990/OtherLiabilitiesGrp/BOYAmt010196
IRS990/OtherLiabilitiesGrp/EOYAmt014736
IRS990/OtherRevenueMiscGrp/Desc0Misc Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06083
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06083
IRS990/OtherRevenueTotalAmt06083
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt088030
IRS990/OtherSalariesAndWagesGrp/TotalAmt088030
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04565
IRS990/PayrollTaxesGrp/ProgramServicesAmt06052
IRS990/PayrollTaxesGrp/TotalAmt010617
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01810
IRS990/PensionPlanContributionsGrp/TotalAmt01810
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721110
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Hotel Income
IRS990/ProgramServiceRevenueGrp/Desc1Tour Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05085
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt155319
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt155319
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0227
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0280
IRS990/PYInvestmentIncomeAmt0356
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0103409
IRS990/PYOtherRevenueAmt048250
IRS990/PYProgramServiceRevenueAmt0294358
IRS990/PYRevenuesLessExpensesAmt047689
IRS990/PYSalariesCompEmpBnftPaidAmt0191813
IRS990/PYTotalExpensesAmt0295502
IRS990/PYTotalRevenueAmt0343191
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-84256
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt08931
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt070948
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0922460
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0838204
IRS990/SavingsAndTempCashInvstGrp/BOYAmt037900
IRS990/SavingsAndTempCashInvstGrp/EOYAmt038014
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt073452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0227
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026928
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01139
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0102864
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0170
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0192
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0195
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01093
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0108289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0386953
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0349500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0313076
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0293730
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01451548
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0170
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0192
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01093
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0158
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0343
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0203
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0587
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01924
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03215
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99720
IRS990ScheduleA/PublicSupportPY509Pct00.99730
IRS990ScheduleA/PublicSupportTotal509Amt01554412
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0181741
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0387180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0376428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0314194
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0294869
IRS990ScheduleA/Total509Grp/TotalAmt01554412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0182069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0387879
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0376823
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0314961
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0296988
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01558720
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt096547
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0224016
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0192338
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0128225
IRS990ScheduleD/EquipmentGrp/BookValueAmt09374
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069119
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078493
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt048000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0242461
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt097120

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.03$0.40$0.37$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.01$1.00$0.38$0.32$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.03$0.94$0.35$0.35$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.01$0.94$0.38$0.28$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.16$0.24$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.01$0.92$0.34$0.30$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.01$0.87$0.34$0.27$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.00$0.81$0.28$0.23$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.76$0.27$0.21$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.70$0.23$0.18$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.17$0.18$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.20$0.16$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.63$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.64$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.01$0.65$0.20