Civic Intelligence

Community Action Foundation of Central Oregon Inc.

990 • Fiscal year 2017 • EIN 93-1030288

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 09, 2017

2303 SW First StreetRedmond, OR 97756-9608

(541) 548-2380

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

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

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

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

Net Margin

11th percentile

-27%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

70th percentile

$101,199

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 266.8% of source-year revenue.

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

Asset Growth

26th percentile

-3.0%

Faster asset growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Revenue Growth

1st percentile

-85%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Assets

Down

$2,076,816

Down $128,655 (-5.8%) from 2015

Net Assets

Up

$2,075,816

Up $155,796 (+8.1%) from 2015

Liabilities

Down

$1,000

Down $284,451 (-100%) from 2015

Revenue

Down

$37,930

Down $1,642,738 (-98%) from 2015

Expenses

Down

$48,259

Down $9,529 (-16%) from 2015

Net Income

Down

-$10,329

Down $1,633,209 (-101%) from 2015

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: $1,112,869Liabilities 2011: $259,833Net Assets 2011: $853,0362011Assets 2012: $956,215Liabilities 2012: $272,898Net Assets 2012: $683,3172012Assets 2013: $941,223Liabilities 2013: $271,736Net Assets 2013: $669,4872013Assets 2014: $940,844Liabilities 2014: $277,247Net Assets 2014: $663,5972014Assets 2015: $2,205,471Liabilities 2015: $285,451Net Assets 2015: $1,920,0202015Assets 2017: $2,076,816Liabilities 2017: $1,000Net Assets 2017: $2,075,8162017Assets 2018: $2,033,442Liabilities 2018: $0Net Assets 2018: $2,033,4422018Assets 2019: $2,004,726Liabilities 2019: $0Net Assets 2019: $2,004,7262019Assets 2020: $1,980,285Liabilities 2020: $0Net Assets 2020: $1,980,2852020Assets 2021: $963,334Liabilities 2021: $282,700Net Assets 2021: $680,6342021Assets 2022: $937,709Liabilities 2022: $219,712Net Assets 2022: $717,9972022Assets 2023: $901,632Liabilities 2023: $159,424Net Assets 2023: $742,2082023Assets 2024: $875,708Liabilities 2024: $91,164Net Assets 2024: $784,5442024

Highlighted filing

2017

Assets$2,076,816
Liabilities$1,000
Net Assets$2,075,816

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2011: $29,2672011Expenses 2012: $23,3492012Expenses 2013: $24,5232013Revenue 2014: $18,112Expenses 2014: $24,002Net Income 2014: -$5,8902014Revenue 2015: $1,680,668Expenses 2015: $57,788Net Income 2015: $1,622,8802015Revenue 2017: $37,930Expenses 2017: $48,259Net Income 2017: -$10,3292017Revenue 2018: $4,000Expenses 2018: $46,374Net Income 2018: -$42,3742018Revenue 2019: $23,479Expenses 2019: $52,195Net Income 2019: -$28,7162019Revenue 2020: $89,678Expenses 2020: $62,961Net Income 2020: $26,7172020Revenue 2021: $27,028Expenses 2021: $1,326,679Net Income 2021: -$1,299,6512021Revenue 2022: $237,863Expenses 2022: $200,500Net Income 2022: $37,3632022Revenue 2023: $24,211Expenses 2023: $0Net Income 2023: $24,2112023Revenue 2024: $42,336Expenses 2024: $0Net Income 2024: $42,3362024

Highlighted filing

2017

Revenue$37,930
Expenses$48,259
Net Income-$10,329
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$37,930
Mission and Program Overview

Mission

To support neighborimpact, a 501(c)(3) organization

To support neighborimpact, a 501(c)(3) organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,197,137$1,196,548▼ $589
Other Notes and Loans Receivable, Net$464,896$475,791▲ $10,895
Land, Buildings, and Equipment, Net$424,112$404,477▼ $19,635
Total Assets$2,086,145$2,076,816▼ $9,329
Liabilities
Accounts Payable and Accrued Expenses-$1,000-
Total Liabilities$0$1,000▲ $1,000
Net Assets / Fund Balance
Unrestricted Net Assets$2,086,145$2,075,816▼ $10,329
Total Net Assets Fund Balance$2,086,145$2,075,816▼ $10,329
Total Liabilities and Net Assets / Fund Balance$2,086,145$2,076,816▼ $9,329

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$382,626$171,508$554,134
Leasehold Improvements$21,851$3,356$25,207
Equipment$0$19,750$19,750
Compensation and Service Providers

Employees

NameTitleOtherTotal
Scott CooperExecutive Director$101,199$101,199

Board Members and Trustees

NameTitle
Chad CarpenterPresident
Sharon SmithVice President
Brian CarmackDirector
Zach HarmonDirector
Brenda CominiSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$10,589
Investment Income
$22,341
Other Revenue
$0
Change in Net Assets
$-10,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,259
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$19,634--$19,634
Travel-$1,000-$1,000
Fees for Services Accounting-$211-$211
Other Expenses$27,384$30-$30
Total Functional Expenses$47,018$1,241$0$48,259
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Line 11a explanation - form 990 is reviewed by the board secretary prior to filing.

Form 990, Part VI, Section B, Line 12C

On an annual basis, a list of insiders who engage in or are reasonably likely to engage in transactions that constitute conflicts of interest with the organization will be developed. A designated party will be responsible for maintaining the list for obtaining annual disclosures from officers.

Form 990, Part VI, Section C, Line 18

Documents are made available upon request.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Community Action Found of Central Oregon
EIN
93-1030288
Phone
5415482380
Address
2303 SW FIRST STREET, REDMOND, OR 97756-9608

Signing Officer

Name
Scott Cooper
Title
Executive Director
Phone
5415482380
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Cooper
Formed
1990
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Price Fronk & Co
Address
2796 NW CLEARWATER DR, BEND, OR 97703
Preparer
Candace S Fronk
Phone
5413824791
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal and state income taxes, with the exception of federal taxes for net profits on unrelated business income, under internal revenue code section 501(c)(3). Regarding uncertain income tax positions, the organization will recognize in its financial statements the benefit of a tax position when it believes that tax position will more likely than not be sustained on audit based on the technical merits of the position. For an exempt organization, uncertain tax positions could result from unrelated business income activities or actions that jeopardize its status as tax-exempt, such as political activity, substantial lobbying expenditures or excessive unrelated business activities. The organization has concluded that it had no unrecognized income tax benefits at june 30, 2017, or june 30, 2016, and it has no tax positions for which it estimates a significant change over the next 12 months. The organization is subject to examination by state and federal tax authorities. With few exceptions, the organization is no longer subject to examination by major taxing authorities for year before 2013.

Raw XML Appendix381 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES, WITH THE EXCEPTION OF FEDERAL TAXES FOR NET PROFITS ON UNRELATED BUSINESS INCOME, UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). REGARDING UNCERTAIN INCOME TAX POSITIONS, THE ORGANIZATION WILL RECOGNIZE IN ITS FINANCIAL STATEMENTS THE BENEFIT OF A TAX POSITION WHEN IT BELIEVES THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR AN EXEMPT ORGANIZATION, UNCERTAIN TAX POSITIONS COULD RESULT FROM UNRELATED BUSINESS INCOME ACTIVITIES OR ACTIONS THAT JEOPARDIZE ITS STATUS AS TAX-EXEMPT, SUCH AS POLITICAL ACTIVITY, SUBSTANTIAL LOBBYING EXPENDITURES OR EXCESSIVE UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION HAS CONCLUDED THAT IT HAD NO UNRECOGNIZED INCOME TAX BENEFITS AT JUNE 30, 2017, OR JUNE 30, 2016, AND IT HAS NO TAX POSITIONS FOR WHICH IT ESTIMATES A SIGNIFICANT CHANGE OVER THE NEXT 12 MONTHS. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY STATE AND FEDERAL TAX AUTHORITIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY MAJOR TAXING AUTHORITIES FOR YEAR BEFORE 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - FORM 990 IS REVIEWED BY THE BOARD SECRETARY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS, A LIST OF INSIDERS WHO ENGAGE IN OR ARE REASONABLY LIKELY TO ENGAGE IN TRANSACTIONS THAT CONSTITUTE CONFLICTS OF INTEREST WITH THE ORGANIZATION WILL BE DEVELOPED. A DESIGNATED PARTY WILL BE RESPONSIBLE FOR MAINTAINING THE LIST FOR OBTAINING ANNUAL DISCLOSURES FROM OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NEIGHBORIMPACT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930884929
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501_CHARITABLE_RELIG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EARLY CHILDHD EDUC, LOW-INCOME ASSISTNCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PUBLIC CHARITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02303 SW 1ST ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BEND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097756
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02086145
IRS990/TotalAssetsEOYAmt02076816
IRS990/TotalAssetsGrp/BOYAmt02086145
IRS990/TotalAssetsGrp/EOYAmt02076816
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01241
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047018
IRS990/TotalFunctionalExpensesGrp/TotalAmt048259
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02086145
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02075816
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt047018
IRS990/TotalProgramServiceRevenueAmt010589
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt022341
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010589
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037930
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02086145
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02076816
IRS990/TotReportableCompRltdOrgAmt0101199
IRS990/TravelGrp/ManagementAndGeneralAmt01000
IRS990/TravelGrp/TotalAmt01000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02086145
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02075816
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02303 SW FIRST STREET
IRS990/USAddress/CityNm0REDMOND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd0977569608
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05415482380
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY ACTION FOUND OF CENTRAL OREGON
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0931030288
ReturnHeader/Filer/PhoneNum05415482380
ReturnHeader/Filer/USAddress/AddressLine1Txt02303 SW FIRST STREET
ReturnHeader/Filer/USAddress/CityNm0REDMOND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0977569608
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId045D0D0979B44CB5A676F44CD1ABDBB6121670F53
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A2852A5FC6F6C51342160651100B762A30D04F55
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.158.187.178
ReturnHeader/FilingSecurityInformation/IPDt02017-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm014:21:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930620214
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRICE FRONK & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02796 NW CLEARWATER DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097703
ReturnHeader/PreparerPersonGrp/PhoneNum05413824791
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CANDACE S FRONK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-14T13:58:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.09$0.78$0.04$0.00$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.16$0.74$0.02$0.00$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.22$0.72$0.24$0.20$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.28$0.68$0.03$1.33$1.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.00$1.98$0.09$0.06$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.00$2.00$0.02$0.05$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.00$2.03$0.00$0.05$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.04$0.05$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.21$0.29$1.92$1.68$0.06$1.62
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.28$0.66$0.02$0.02$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.27$0.67$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.27$0.68$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.26$0.85$0.03