Civic Intelligence

Community Action Foundation of Central Oregon Inc.

990 • Fiscal year 2018 • EIN 93-1030288

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 10, 2019

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

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

1st percentile

-1059%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$106,001

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2650.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

36th percentile

-2.1%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-89%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,033,442

Down $43,374 (-2.1%) from 2017

Net Assets

Down

$2,033,442

Down $42,374 (-2.0%) from 2017

Liabilities

Down

$0

Down $1,000 (-100%) from 2017

Revenue

Down

$4,000

Down $33,930 (-89%) from 2017

Expenses

Down

$46,374

Down $1,885 (-3.9%) from 2017

Net Income

Down

-$42,374

Down $32,045 (-310%) from 2017

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

2018

Assets$2,033,442
Liabilities$0
Net Assets$2,033,442

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

2018

Revenue$4,000
Expenses$46,374
Net Income-$42,374
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 10, 2019
Return Version
2017v2.3
Gross Receipts
$4,000
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$1,196,548$1,648,599▲ $452,051
Other Notes and Loans Receivable, Net$475,791--
Land, Buildings, and Equipment, Net$404,477$384,843▼ $19,634
Total Assets$2,076,816$2,033,442▼ $43,374
Liabilities
Accounts Payable and Accrued Expenses$1,000--
Total Liabilities$1,000$0▼ $1,000
Net Assets / Fund Balance
Unrestricted Net Assets$2,075,816$2,033,442▼ $42,374
Total Net Assets Fund Balance$2,075,816$2,033,442▼ $42,374
Total Liabilities and Net Assets / Fund Balance$2,076,816$2,033,442▼ $43,374

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$363,650$190,484$554,134
Leasehold Improvements$21,193$4,014$25,207
Equipment$0$19,750$19,750
Compensation and Service Providers

Employees

NameTitleOtherTotal
Scott CooperExecutive Director$106,001$106,001

Board Members and Trustees

NameTitle
Chad CarpenterPresident
Laura BeebeVice President
Linda WalkerDirector
Mae HustonDirector
Brenda CominiSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-42,374
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,374
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
Other Expenses$7,189$6,515-$6,515
Fees for Services Accounting-$217-$217
Fees for Services Legal-$210-$210
Office Expenses$200--$200
Total Functional Expenses$39,432$6,942$0$46,374
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
2019-01-10
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, 2018, or june 30, 2017, 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 2014.

Raw XML Appendix373 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, 2018, OR JUNE 30, 2017, 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 2014.
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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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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/TotalAssetsBOYAmt02076816
IRS990/TotalAssetsEOYAmt02033442
IRS990/TotalAssetsGrp/BOYAmt02076816
IRS990/TotalAssetsGrp/EOYAmt02033442
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06942
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039432
IRS990/TotalFunctionalExpensesGrp/TotalAmt046374
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01000
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01000
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02075816
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02033442
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt039432
IRS990/TotalProgramServiceRevenueAmt04000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02076816
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02033442
IRS990/TotReportableCompRltdOrgAmt0106001
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02075816
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02033442
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05415482380
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-10
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/AtSubmissionCreationDeviceId0E72C1B7B3B9DEF00BEEA8BA5ADE144DEC20C91D9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04F06AD4A7F0FE1769F44D31F7D5BA7BC27DB61F0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.158.187.178
ReturnHeader/FilingSecurityInformation/IPDt02019-01-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm008:38:18
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/ReturnTs02019-02-01T12:57:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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
2018Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.00$0.05$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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