Civic Intelligence

Macdonald Center

EIN 93-1060938 • 501(c)3 • Portland, OR

Profile

Mission statement: macdonald center nurtures the body, mind and spirit of the forgotten poor in old town-downtown portland by building connections and community.

605 NW Couch StreetPortland, OR 97209-3614

www.macdcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.08x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.10x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

19th percentile

-8.8%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-4.9%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

14%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$12,595,858

Down $649,509 (-4.9%) from 2023

Liabilities

Up

$1,014,113

Up $199,934 (+25%) from 2023

Net Assets

Down

$11,581,745

Down $849,443 (-6.8%) from 2023

Revenue

Up

$9,680,596

Up $1,168,299 (+14%) from 2023

Expenses

Up

$10,530,039

Up $1,268,149 (+14%) from 2023

Net Income

Down

-$849,443

Down $99,850 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $11,068,814Liabilities 2010: $3,590,995Net Assets 2010: $7,477,8192010Assets 2011: $10,943,901Liabilities 2011: $2,924,385Net Assets 2011: $8,019,5162011Assets 2012: $11,196,139Liabilities 2012: $2,640,269Net Assets 2012: $8,555,8702012Assets 2013: $10,726,639Liabilities 2013: $2,207,751Net Assets 2013: $8,518,8882013Assets 2014: $10,791,062Liabilities 2014: $2,037,107Net Assets 2014: $8,753,9552014Assets 2015: $10,806,057Liabilities 2015: $2,034,833Net Assets 2015: $8,771,2242015Assets 2016: $11,329,431Liabilities 2016: $2,039,384Net Assets 2016: $9,290,0472016Assets 2017: $11,990,284Liabilities 2017: $2,054,841Net Assets 2017: $9,935,4432017Assets 2018: $12,125,721Liabilities 2018: $2,183,363Net Assets 2018: $9,942,3582018Assets 2019: $13,371,941Liabilities 2019: $2,115,926Net Assets 2019: $11,256,0152019Assets 2020: $14,694,998Liabilities 2020: $2,254,353Net Assets 2020: $12,440,6452020Assets 2021: $16,186,098Liabilities 2021: $3,118,410Net Assets 2021: $13,067,6882021Assets 2022: $13,285,212Liabilities 2022: $442,881Net Assets 2022: $12,842,3312022Assets 2023: $13,245,367Liabilities 2023: $814,179Net Assets 2023: $12,431,1882023Assets 2024: $12,595,858Liabilities 2024: $1,014,113Net Assets 2024: $11,581,7452024

Highlighted filing

2024

Assets$12,595,858
Liabilities$1,014,113
Net Assets$11,581,745

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,231,4792010Expenses 2011: $2,309,9552011Expenses 2012: $2,239,5192012Revenue 2013: $2,150,917Expenses 2013: $2,371,174Net Income 2013: -$220,2572013Revenue 2014: $2,837,824Expenses 2014: $2,541,407Net Income 2014: $296,4172014Revenue 2015: $3,002,069Expenses 2015: $2,868,048Net Income 2015: $134,0212015Revenue 2016: $3,388,256Expenses 2016: $2,916,291Net Income 2016: $471,9652016Revenue 2017: $3,628,453Expenses 2017: $3,118,641Net Income 2017: $509,8122017Revenue 2018: $3,623,497Expenses 2018: $3,257,984Net Income 2018: $365,5132018Revenue 2019: $5,336,517Expenses 2019: $4,238,693Net Income 2019: $1,097,8242019Revenue 2020: $5,990,539Expenses 2020: $4,899,919Net Income 2020: $1,090,6202020Revenue 2021: $5,744,715Expenses 2021: $5,501,401Net Income 2021: $243,3142021Revenue 2022: $7,475,174Expenses 2022: $7,136,942Net Income 2022: $338,2322022Revenue 2023: $8,512,297Expenses 2023: $9,261,890Net Income 2023: -$749,5932023Revenue 2024: $9,680,596Expenses 2024: $10,530,039Net Income 2024: -$849,4432024

Highlighted filing

2024

Revenue$9,680,596
Expenses$10,530,039
Net Income-$849,443

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$1.01$11.6$9.68$10.5$0.85
2023Summary only. Only limited summary data is available for this year.$13.2$0.81$12.4$8.51$9.26$0.75
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$0.44$12.8$7.48$7.14$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$3.12$13.1$5.74$5.50$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$2.25$12.4$5.99$4.90$1.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$2.12$11.3$5.34$4.24$1.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$2.18$9.94$3.62$3.26$0.37
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$2.05$9.94$3.63$3.12$0.51
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$2.04$9.29$3.39$2.92$0.47
2015Detailed filing. Detailed filing data is available for this year.$10.8$2.03$8.77$3.00$2.87$0.13
2014Summary only. Only limited summary data is available for this year.$10.8$2.04$8.75$2.84$2.54$0.30
2013Detailed filing. Detailed filing data is available for this year.$10.7$2.21$8.52$2.15$2.37$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$2.64$8.56$2.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$2.92$8.02$2.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$3.59$7.48$2.23
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 1, 2023
Return Version
2022v5.0
Gross Receipts
$8,398,914
Mission and Program Overview

Mission

Maybelle center disrupts social isolation, so we can all experience a healthy, connected life and contribute to a thriving portland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,492,573$3,377,205▲ $1,884,632
Investments in Publicly Traded Securities$3,398,175$3,117,596▼ $280,579
Other Notes and Loans Receivable, Net$5,972,910$2,973,790▼ $2,999,120
Savings and Temporary Cash Investments$1,561,296$1,023,682▼ $537,614
Cash and Non-Interest-Bearing Accounts$6,876$648,087▲ $641,211
Accounts Receivable$542,673$614,623▲ $71,950
Investments Program Related$675,119$579,382▼ $95,737
Prepaid Expenses and Deferred Charges$62,106$82,801▲ $20,695
Investments Other Securities$43,867--
Pledges and Grants Receivable$125,728$26,400▼ $99,328
Total Assets$16,186,098$13,285,212▼ $2,900,886
Other Assets Total$2,304,775$841,646▼ $1,463,129
Liabilities
Mortgage Notes Payable Secured by Investment Property-$206,201-
Accounts Payable and Accrued Expenses$264,154$130,456▼ $133,698
Other Liabilities$2,854,256$106,224▼ $2,748,032
Total Liabilities$3,118,410$442,881▼ $2,675,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,353,850$12,245,760▼ $108,090
Net Assets With Donor Restrictions$713,838$596,571▼ $117,267
Total Net Assets Fund Balance$13,067,688$12,842,331▼ $225,357
Total Liabilities and Net Assets / Fund Balance$16,186,098$13,285,212▼ $2,900,886

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,851,459$4,312,038$6,163,497
Leasehold Improvements$726,051$247,659$973,710
Other Land Buildings-$699,588$699,588
Land$676,344-$676,344
Equipment$123,351$245,217$368,568
Other Assets Org$-300--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$675,118-▼ $67,498$28,238$579,382
2021$586,287-▲ $115,997$27,165$675,119
2020$549,948-▲ $57,770$21,431$586,287
2019$485,622-▲ $85,278$35,952$549,948
2018$520,799-▼ $14,614$20,563$485,622
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle MeyerExecutive DiFT$131,436$12,973$144,409

Board Members and Trustees

NameTitle
Carol MitchellPresident
Carol DodsonDirector
Jackie SmithDirector
Kayla MayerDirector
Nick KnappDirector
Sule BalkanDirector
Tom DoyleDirector
Paul HenningsenOfficer at L
Nhi NguyenSecretary
Jeff PerryTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Action Healthcare StaffingCare Staffing3650 S CEDAR ST, 3650 S CEDAR ST, Tacoma, WA 98409$112,347
Revenue and Support

Revenue Composition

Contributions and Grants
$673,207
Program Service Revenue
$5,985,112
Investment Income
$68,259
Other Revenue
$748,596
All Other Contributions
$444,598
Change in Net Assets
$338,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,475,174
Revenue Not Reported on Form 990
$-412,096
Total Revenue per Audited Statements
$7,063,078
Total Revenue per Form 990
$7,475,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,933,726
Salaries, Compensation, and Employee Benefits$1,203,216
Total Fundraising Expense$390,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,324$249,828$185,315$847,467
All Other Expenses$301,288$15,456$88,473$405,217
Occupancy$298,767$3,761$7,180$309,708
Depreciation Depletion$280,882$7,920$15,120$303,922
Other Expenses$161,067--$161,067
Current Officers, Directors, Trustees, and Key Employees$70,261$42,570$31,578$144,409
Information Technology$125,346$4,821$9,204$139,371
Fees for Services Other$65,239$68,295$369$133,903
Fees for Services Accounting$26,497$101,634-$128,131
Other Employee Benefits$60,092$36,410$27,008$123,510
Payroll Taxes$36,473$22,099$16,393$74,965
Office Expenses$38,348$3,113$6,750$48,211
Pension Plan Contributions$6,259$3,793$2,813$12,865
Total Functional Expenses$6,187,039$559,700$390,203$7,136,942

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,210,408
Expenses per Audited Statements$7,136,942
Total Expenses per Form 990$7,136,942
Expenses Not Reported on Form 990$73,466
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$73,466
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hope in the Hea$228,609-$73,466-
Total Events$228,609-$73,466$-73,466
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$100,713
Prepaid Rents$5,511
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

The organization's process for review of form 990 by the audit committee and by the board of directors is as follows: the external accounting firm will prepare form 990 and supplemental schedules as soon as possible after the completion of the audit, and forward a draft of the return to the executive director for review. After the executive director has approved the return, the executive director will instruct the external accounting firm to prepare a final version of the return for signature by the executive director for filing with the internal revenue service. The form authorizing the external accounting firm to electronically file the form 990 on behalf of the organization will alternatively be signed by the executive director instead of the actual paper return. Every effort will be made to file the return in a timely manner with the internal revenue service. A copy of the completed, signed and filed form 990 with schedules will be included in the next board of directors meeting packet for review by the board.

Form 990, Page 6, Part VI, Line 12C

On an annual basis, board members and all employees review and sign the statement indicating any perceived conflicts, and the executive committee reviews the statements.

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

The organization's process for determining compensation of the executive director included review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decisions.

Form 990, Page 6, Part VI, Line 19

The organization's financial statements, articles of incorporation, bylaws and conflict of interest policy are available upon request from the executive director.

Filing and Contact Details

Filer

Filer Name
Macdonald Center
EIN
93-1060938
Phone
5032225720
Address
605 NW COUCH STREET, PORTLAND, OR 97209-3614
Doing Business As
Maybelle Center for Community

Signing Officer

Name
Michelle Meyer
Title
Executive Director
Phone
5032225720
Signed
2023-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Meyer
Formed
1992
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
169

Preparer

Firm
BJORKLUND & MONTPLAISIR CPA'S
Address
10300 SW GREENBURG ROAD STE 470, PORTLAND, OR 97223
Preparer
Steven R Bjorklund
Phone
5036436400
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Visiting, escorts to medical appointments, grocery shopping, assist with clerical efforts, help with community events and community building.

Form 990, Page 2, Part III, Line 4B

Additional programs fostering community - support services: this work complements volunteer visits and connects members to services within the community, addressing a variety of needs that may include everything from healthcare and housing issues to veterinarian care for pets. Support services works alongside members to help build problem-solving skills and personal agency. -spiritual support: to enrich and benefit the lives of members,maybelle center practices spirituality by honoring the worth and dignity of each person, devoting presence, attention, and respectful assistance without aligning with any specific faith tradition. Spiritual support is broadly defined and includes activities that create outlets for creativity and healing, including affinity groups, art classes, choir, meditation, nature outings, and memorial services. Members participate in the planning and delivery of many of the services. -community room: this warm and inviting space serves as a safe and welcoming place to gather and interact. -student education: in partnership with local colleges and universities, nursing student interns visit maybelle center's members, and observe first-hand the complex health issues related to poverty. This helps them build the skills necessary to realistically and effectively address the medical needs of members and other downtown portland residents. -visitation - pairs of volunteers make weekly visits for the purpose of conversation and companionship, combating the negative effects of isolation. Their time together builds trust and relationships and helps identify when and if further intervention would be beneficial.

Form 990, Part XI, Line 9

Macdonald residence transfer -78,027

Financial Statement Notes

Schedule D, Page 3, Part X

The center is a nonprofit corporation exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and comparable state statutes and did not have any unrelated business income for the years ended december 31, 2022 and 2021. Due to its tax exempt status, the center is not subject to income taxes. Accordingly, these financial statements do not reflect a provision for income taxes and there are no other tax positions which must be considered for disclosure. The center is required to file tax returns with the irs and other taxing authorities. The limited partnerships are taxable entities, however, each of the partnerships have elected to be treated as a pass-through entity for income tax purposes and, as such, are not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its partners on their respective income tax returns. The partnerships' federal tax statuses are based on their legal status as a partnership. Accordingly, the partnerships are not required to take any tax positions in order to qualify as a pass-through entity. Accordingly, these financial statements do not reflect a provision for income taxes and the partnerships have no other tax positions which must be considered for disclosure. The partnerships are required to file and do file tax returns with the irs and other taxing authorities. Income tax returns filed by each of the entities are subject to examination by the irs for a period of three years. While no income tax returns are currently being examined by the irs, tax years since 2019 remain open and subject to examination.

Schedule D, Page 4, Part XI, Line 2D

Special event costs netted against revenue 73,466

Schedule D, Page 4, Part XII, Line 2D

Special event costs netted against revenue 73,466

Raw XML AppendixShowing 400 of 675 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0605 NW COUCH STREET
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IRS990/Desc0THE CENTER OWNS AND OPERATES 96 AFFORDABLE HOUSING UNITS IN PORTLAND, OR. ASSISTED LIVING: MACDONALD RESIDENCE HAS 54 ROOMS AND IS ONE OF THE ONLY 100% MEDICAID ASSISTED LIVING FACILITIES IN THE NATION. AFFORDABLE HOUSING: MACDONALD WEST HAS 42 AFFORDABLE STUDIO APARTMENTS FOR FOLKS WHO EARN 60% OR LESS OF THE MEDIAN FAMILY INCOME. ALL RESIDENTS OF MACDONALD WEST AND MACDONALD RESIDENCE ARE OFFERED THE SERVICES OF MAYBELLE CENTER AND OUR COMMUNITY ROOM.
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IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DI
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IRS990/ProgSrvcAccomActy2Grp/Desc0ADDITIONAL PROGRAMS FOSTERING COMMUNITY - SUPPORT SERVICES: THIS WORK COMPLEMENTS VOLUNTEER VISITS AND CONNECTS MEMBERS TO SERVICES WITHIN THE COMMUNITY, ADDRESSING A VARIETY OF NEEDS THAT MAY INCLUDE EVERYTHING FROM HEALTHCARE AND HOUSING ISSUES TO VETERINARIAN CARE FOR PETS. SUPPORT SERVICES WORKS ALONGSIDE MEMBERS TO HELP BUILD PROBLEM-SOLVING SKILLS AND PERSONAL AGENCY. -SPIRITUAL SUPPORT: TO ENRICH AND BENEFIT THE LIVES OF MEMBERS,MAYBELLE CENTER PRACTICES SPIRITUALITY BY HONORING THE WORTH AND DIGNITY OF EACH PERSON, DEVOTING PRESENCE, ATTENTION, AND RESPECTFUL ASSISTANCE WITHOUT ALIGNING WITH ANY SPECIFIC FAITH TRADITION. SPIRITUAL SUPPORT IS BROADLY DEFINED AND INCLUDES ACTIVITIES THAT CREATE OUTLETS FOR CREATIVITY AND HEALING, INCLUDING AFFINITY GROUPS, ART CLASSES, CHOIR, MEDITATION, NATURE OUTINGS, AND MEMORIAL SERVICES. MEMBERS PARTICIPATE IN THE PLANNING AND DELIVERY OF MANY OF THE SERVICES. -COMMUNITY ROOM: THIS WARM AND INVITING SPACE SERVES AS A SAFE AND WELCOMING PLACE TO GATHER AND INTERACT. -STUDENT EDUCATION: IN PARTNERSHIP WITH LOCAL COLLEGES AND UNIVERSITIES, NURSING STUDENT INTERNS VISIT MAYBELLE CENTER'S MEMBERS, AND OBSERVE FIRST-HAND THE COMPLEX HEALTH ISSUES RELATED TO POVERTY. THIS HELPS THEM BUILD THE SKILLS NECESSARY TO REALISTICALLY AND EFFECTIVELY ADDRESS THE MEDICAL NEEDS OF MEMBERS AND OTHER DOWNTOWN PORTLAND RESIDENTS. -VISITATION - PAIRS OF VOLUNTEERS MAKE WEEKLY VISITS FOR THE PURPOSE OF CONVERSATION AND COMPANIONSHIP, COMBATING THE NEGATIVE EFFECTS OF ISOLATION. THEIR TIME TOGETHER BUILDS TRUST AND RELATIONSHIPS AND HELPS IDENTIFY WHEN AND IF FURTHER INTERVENTION WOULD BE BENEFICIAL.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENT 466,535 OTHER INCOME 1,430
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