Civic Intelligence

Cascade Policy Institute

990 • Fiscal year 2023 • EIN 93-1045925

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 16, 2024

4850 SW Scholls Ferry Road Ste 103Portland, OR 97225

(503) 242-0900

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.40x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

89th percentile

44%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$174,825

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

87th percentile

42%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

37%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,168,573

Up $930,920 (+42%) from 2022

Net Assets

Up

$2,621,497

Up $833,044 (+47%) from 2022

Liabilities

Up

$547,076

Up $97,876 (+22%) from 2022

Revenue

Up

$1,367,178

Up $367,598 (+37%) from 2022

Expenses

Up

$760,443

Up $868 (+0.1%) from 2022

Net Income

Up

$606,735

Up $366,730 (+153%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $547,154Liabilities 2010: $64,008Net Assets 2010: $483,1462010Assets 2011: $529,570Liabilities 2011: $87,132Net Assets 2011: $442,4382011Assets 2012: $529,187Liabilities 2012: $95,880Net Assets 2012: $433,3072012Assets 2013: $522,064Liabilities 2013: $108,203Net Assets 2013: $413,8612013Assets 2014: $534,308Liabilities 2014: $89,730Net Assets 2014: $444,5782014Assets 2015: $557,335Liabilities 2015: $100,095Net Assets 2015: $457,2402015Assets 2016: $708,024Liabilities 2016: $64,464Net Assets 2016: $643,5602016Assets 2017: $941,014Liabilities 2017: $75,688Net Assets 2017: $865,3262017Assets 2018: $1,172,865Liabilities 2018: $249,144Net Assets 2018: $923,7212018Assets 2019: $1,707,636Liabilities 2019: $260,323Net Assets 2019: $1,447,3132019Assets 2020: $1,880,163Liabilities 2020: $251,463Net Assets 2020: $1,628,7002020Assets 2021: $2,175,790Liabilities 2021: $243,584Net Assets 2021: $1,932,2062021Assets 2022: $2,237,653Liabilities 2022: $449,200Net Assets 2022: $1,788,4532022Assets 2023: $3,168,573Liabilities 2023: $547,076Net Assets 2023: $2,621,4972023Assets 2024: $3,820,292Liabilities 2024: $568,125Net Assets 2024: $3,252,1672024Assets 2025: $4,768,864Liabilities 2025: $677,679Net Assets 2025: $4,091,1852025

Highlighted filing

2023

Assets$3,168,573
Liabilities$547,076
Net Assets$2,621,497

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $976,2272010Expenses 2011: $984,2332011Revenue 2012: $687,838Expenses 2012: $696,969Net Income 2012: -$9,1312012Revenue 2013: $591,483Expenses 2013: $610,929Net Income 2013: -$19,4462013Revenue 2014: $622,288Expenses 2014: $591,571Net Income 2014: $30,7172014Revenue 2015: $555,489Expenses 2015: $542,827Net Income 2015: $12,6622015Revenue 2016: $774,530Expenses 2016: $588,210Net Income 2016: $186,3202016Revenue 2017: $775,994Expenses 2017: $555,750Net Income 2017: $220,2442017Revenue 2018: $746,693Expenses 2018: $641,377Net Income 2018: $105,3162018Revenue 2019: $1,140,206Expenses 2019: $737,100Net Income 2019: $403,1062019Revenue 2020: $856,444Expenses 2020: $770,039Net Income 2020: $86,4052020Revenue 2021: $907,454Expenses 2021: $803,984Net Income 2021: $103,4702021Revenue 2022: $999,580Expenses 2022: $759,575Net Income 2022: $240,0052022Revenue 2023: $1,367,178Expenses 2023: $760,443Net Income 2023: $606,7352023Revenue 2024: $1,169,693Expenses 2024: $831,660Net Income 2024: $338,0332024Revenue 2025: $1,349,303Expenses 2025: $917,384Net Income 2025: $431,9192025

Highlighted filing

2023

Revenue$1,367,178
Expenses$760,443
Net Income$606,735
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 16, 2024
Return Version
2023v4.0
Gross Receipts
$2,920,337
Mission and Program Overview

Mission

To develop and promote public policy alternatives that foster individual liberty, personal responsibility and economic opportunity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,701,572$2,644,281▲ $942,709
Savings and Temporary Cash Investments$146,854$353,117▲ $206,263
Cash and Non-Interest-Bearing Accounts$219,899$48,917▼ $170,982
Prepaid Expenses and Deferred Charges$6,817$6,907▲ $90
Land, Buildings, and Equipment, Net$2,918$1,658▼ $1,260
Total Assets$2,237,653$3,168,573▲ $930,920
Other Assets Total$159,593$113,693▼ $45,900
Liabilities
Escrow Account Liability$273,631$417,547▲ $143,916
Other Liabilities$158,612$108,567▼ $50,045
Accounts Payable and Accrued Expenses$16,957$20,962▲ $4,005
Total Liabilities$449,200$547,076▲ $97,876
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,709,828$2,464,650▲ $754,822
Net Assets With Donor Restrictions$78,625$156,847▲ $78,222
Total Net Assets Fund Balance$1,788,453$2,621,497▲ $833,044
Total Liabilities and Net Assets / Fund Balance$2,237,653$3,168,573▲ $930,920

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,658$23,023$24,681
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John a Charles JrPresident anFT$161,875$12,950$174,825
John a Charles JrPresident and CEO-$161,875$12,950$174,825

Board Members and Trustees

NameTitle
William B Conerly PhdChairman
Gilion DumasVice Chair
Manuel CastanedaDirector
Patrick CummingsDirector
Peter WendelDirector
Ruppert ReinstadlerSecretary
William UdyTreasurer Pr
Revenue and Support

Revenue Composition

Contributions and Grants
$1,296,178
Program Service Revenue
$0
Investment Income
$71,000
Other Revenue
$0
All Other Contributions
$1,296,178
Change in Net Assets
$606,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$501,667
Other Expenses$258,776
Total Fundraising Expense$114,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,378$81,447$45,452$275,277
Current Officers, Directors, Trustees, and Key Employees$87,253$47,894$26,728$161,875
Fees for Services Other$66,764$334$6,384$73,482
Occupancy$28,773$15,853$8,743$53,369
Payroll Taxes$19,068$10,466$5,841$35,375
Fees for Services Accounting$17,639$10,317$5,325$33,281
Pension Plan Contributions$15,707$8,622$4,811$29,140
Fees for Services Lobbying$28,000--$28,000
Office Expenses$9,918$3,880$2,419$16,217
Conferences and Meetings$11,259$2,108$1,763$15,130
Other Expenses$5,152$26$23$5,201
All Other Expenses$1,633$949$499$3,081
Insurance$731$421$206$1,358
Depreciation Depletion$1,238--$1,238
Total Functional Expenses$462,362$183,725$114,356$760,443
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$108,567
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

A copy of the 990 is provided to the secretary/treasurer for review and approval prior to submission for filing

Form 990, Page 6, Part VI, Line 15A

The ceo's compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and form 990 filings are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cascade Policy Institute
EIN
93-1045925
Phone
5032420900
Address
4850 SW SCHOLLS FERRY ROAD STE 103, PORTLAND, OR 97225

Signing Officer

Name
William Udy
Title
Treasurer Pro Tempor
Phone
5032420900
Signed
2024-02-16

Organization Details

Principal Officer
John a Charles Jr
Formed
1991
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
10

Preparer

Firm
Verity Accountancy Pc
Address
4000 SE INTERNATIONAL WAY STE F203, MILWAUKIE, OR 97222-8864
Preparer
Jeffrey a Hart
Phone
5032815213
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization holds funds raised for the specific purpose of disbursing them as scholarship awards for the children's scholarship fund. When funds are received, they are recorded as a liability on the organization's books and the funds are deposited into a checking account. The organization authorizes and approves disbursements - at which time funds are released and the liability on its books is reduced.

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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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IRS990/PayrollTaxesGrp/TotalAmt035375
IRS990/PensionPlanContributionsGrp/FundraisingAmt04811
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08622
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IRS990/ReconcilationRevenueExpnssAmt0606735
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0146854
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0353117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01296178
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0950825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0843130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0818074
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01098400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05006607
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt073701
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt041783
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt040291
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt031003
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt027780
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0214558
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01170
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.56130
IRS990ScheduleA/PublicSupportPY170Pct00.54220
IRS990ScheduleA/PublicSupportTotal170Amt02930876
IRS990ScheduleA/SubstantialContributorsTotAmt02075731
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01098400
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05006607
IRS990ScheduleA/TotalSupportAmt05221165
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt02939
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt033891
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt068658
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0139066
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0135565
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0274631
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt028000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt02939
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt030939
IRS990ScheduleC/GrassrootsCeilingAmt0102987
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IRS990ScheduleC/LobbyingCeilingAmt0411947
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0139066
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0732443
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0NO LOBBYING EXPENSE INCURRED DURING 2021 OR 2022.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-A
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IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0760443
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt028000
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01658
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024681
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0108567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HOLDS FUNDS RAISED FOR THE SPECIFIC PURPOSE OF DISBURSING THEM AS SCHOLARSHIP AWARDS FOR THE CHILDREN'S SCHOLARSHIP FUND. WHEN FUNDS ARE RECEIVED, THEY ARE RECORDED AS A LIABILITY ON THE ORGANIZATION'S BOOKS AND THE FUNDS ARE DEPOSITED INTO A CHECKING ACCOUNT. THE ORGANIZATION AUTHORIZES AND APPROVES DISBURSEMENTS - AT WHICH TIME FUNDS ARE RELEASED AND THE LIABILITY ON ITS BOOKS IS REDUCED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01658
IRS990ScheduleD/TotalLiabilityAmt0108567
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN A CHARLES JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0174825
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE SECRETARY/TREASURER FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION FOR FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 FILINGS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02237653
IRS990/TotalAssetsEOYAmt03168573
IRS990/TotalAssetsGrp/BOYAmt02237653
IRS990/TotalAssetsGrp/EOYAmt03168573
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01296178
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0114356
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0183725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462362
IRS990/TotalFunctionalExpensesGrp/TotalAmt0760443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0449200
IRS990/TotalLiabilitiesEOYAmt0547076
IRS990/TotalLiabilitiesGrp/BOYAmt0449200
IRS990/TotalLiabilitiesGrp/EOYAmt0547076
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01788453
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02621497
IRS990/TotalOtherCompensationAmt012950
IRS990/TotalProgramServiceExpensesAmt0462362

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.77$0.68$4.09$1.35$0.92$0.43
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.57$3.25$1.17$0.83$0.34
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.55$2.62$1.37$0.76$0.61
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.45$1.79$1.00$0.76$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.24$1.93$0.91$0.80$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.25$1.63$0.86$0.77$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.26$1.45$1.14$0.74$0.40
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.25$0.92$0.75$0.64$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.08$0.87$0.78$0.56$0.22
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.06$0.64$0.77$0.59$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.10$0.46$0.56$0.54$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.09$0.44$0.62$0.59$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.52$0.11$0.41$0.59$0.61$0.02
2012Summary only. Only limited summary data is available for this year.$0.53$0.10$0.43$0.69$0.70$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.09$0.44$0.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.06$0.48$0.98