Civic Intelligence

Willamette Light Brigade

990 • Fiscal year 2021 • EIN 93-1061954

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 01, 2021

PO Box 14157Portland, OR 97293

(503) 863-2294

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.07x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

71st percentile

26%

Higher net margin than 71% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

91st percentile

$45,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 30.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

93rd percentile

165%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-56%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$124,718

Up $77,599 (+165%) from 2020

Net Assets

Up

$114,365

Up $73,846 (+182%) from 2020

Liabilities

Up

$10,353

Up $3,753 (+57%) from 2020

Revenue

Down

$146,061

Down $188,000 (-56%) from 2020

Expenses

Down

$107,465

Down $210,328 (-66%) from 2020

Net Income

Up

$38,596

Up $22,328 (+137%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $56,051Liabilities 2016: $0Net Assets 2016: $56,0512016Assets 2017: $13,821Liabilities 2017: $02017Assets 2018: $21,237Liabilities 2018: $0Net Assets 2018: $21,2372018Assets 2019: $21,362Liabilities 2019: $1,000Net Assets 2019: $20,3622019Assets 2020: $47,119Liabilities 2020: $6,600Net Assets 2020: $40,5192020Assets 2021: $124,718Liabilities 2021: $10,353Net Assets 2021: $114,3652021Assets 2022: $175,600Liabilities 2022: $15,864Net Assets 2022: $159,7362022Assets 2023: $195,696Liabilities 2023: $12,612Net Assets 2023: $183,0842023Assets 2024: $305,345Liabilities 2024: $17,536Net Assets 2024: $287,8092024Assets 2025: $506,399Liabilities 2025: $66,346Net Assets 2025: $440,0532025

Highlighted filing

2021

Assets$124,718
Liabilities$10,353
Net Assets$114,365

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $270,342Expenses 2016: $247,062Net Income 2016: $23,2802016Revenue 2017: $149,198Expenses 2017: $210,825Net Income 2017: -$61,6272017Revenue 2018: $193,108Expenses 2018: $175,174Net Income 2018: $17,9342018Revenue 2019: $27,502Expenses 2019: $11,788Net Income 2019: $15,7142019Revenue 2020: $334,061Expenses 2020: $317,793Net Income 2020: $16,2682020Revenue 2021: $146,061Expenses 2021: $107,465Net Income 2021: $38,5962021Revenue 2022: $325,071Expenses 2022: $279,700Net Income 2022: $45,3712022Revenue 2023: $404,067Expenses 2023: $380,719Net Income 2023: $23,3482023Revenue 2024: $662,071Expenses 2024: $557,346Net Income 2024: $104,7252024Revenue 2025: $899,660Expenses 2025: $747,416Net Income 2025: $152,2442025

Highlighted filing

2021

Revenue$146,061
Expenses$107,465
Net Income$38,596
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 1, 2021
Return Version
2020v4.0
Gross Receipts
$146,061
Mission and Program Overview

Mission

Lighting the public willamette river bridges in portland, oregon.

Enriching the city with art and light with an annual festival and year around bridge lighting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$75,519$114,365▲ $38,846
Cash and Non-Interest-Bearing Accounts$46,182$88,736▲ $42,554
Land, Buildings, and Equipment, Net$35,000$34,750▼ $250
Prepaid Expenses and Deferred Charges$937$1,232▲ $295
Savings and Temporary Cash Investments-$0-
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-
Inventories for Sale or Use-$0-
Total Assets$82,119$124,718▲ $42,599
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$6,600$7,378▲ $778
Deferred Revenue-$2,975-
Total Liabilities$6,600$10,353▲ $3,753
Net Assets / Fund Balance
Total Net Assets Fund Balance$75,519$114,365▲ $38,846
Total Liabilities and Net Assets / Fund Balance$82,119$124,718▲ $42,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,750$250$35,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alisha SullivanExecutive DirectorFT$45,000$45,000

Board Members and Trustees

NameTitle
Marianne ZarkinBoard Chair
Ed SlavinPast Chair
Jonah CohenVice Chair
Chelsea MccannBoard Member
Jarrett AltmanBoard Member
Paddy TillettBoard Member
Zach SucharaBoard Member
Kohel HaverBoard Secretary
Don CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$133,287
Program Service Revenue
$2,725
Investment Income
$0
Other Revenue
$10,049
All Other Contributions
$103,953
Change in Net Assets
$38,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$54,911
Other Expenses$52,554
Total Fundraising Expense$29,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$18,000$13,500$13,500$45,000
Fees for Services Other$10,700$2,000$12,001$24,701
Fees for Services Accounting-$9,141-$9,141
Other Salaries and Wages$3,600$2,700$2,700$9,000
Insurance$3,526$1,527-$5,053
Information Technology$3,390$478$676$4,544
Occupancy$2,906--$2,906
Advertising$1,293--$1,293
All Other Expenses$746-$201$947
Payroll Taxes$365$273$273$911
Conferences and Meetings$579--$579
Other Expenses$448$283-$448
Office Expenses-$322$90$412
Depreciation Depletion$250--$250
Total Functional Expenses$46,895$31,129$29,441$107,465
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Part VI, Line 11B: Form 990 Review Process

The treasurer and the executive director first review a complete draft of the form 990. Then, prior to filing, the full 990 is posted to the organization's internal bulletin board. All board members are notified that they should go to the bulletin board and review the form 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is presented to and signed by each officer and director. Directors are asked to disclose any potential conflict of interest at each board meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation for the executive director is determined by, and the contract approved by, the board. As part of this process, the board is aware of compensation paid to executive directors by other similar local organizations. At this point in our evaluation, the amount is determined mostly by the organization's budget restraints. The amount is well below market for similar positions in similar organizations in portland. Such determination is substantiated in the board minutes.

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

The organization makes its governing documents and financial statements available, upon a reasonable request from a member of the public, ts main office.

Filing and Contact Details

Filer

Filer Name
Willamette Light Brigade
EIN
93-1061954
Phone
5038632294
Address
PO Box 14157, Portland, OR 97293

Signing Officer

Name
Don Carlson
Title
Treasurer
Signed
2021-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alisha Sullivan
Formed
1988
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
395

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
James J Huynh CPA
Phone
5032223338
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0937
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01232
IRS990/PrincipalOfficerNm0ALISHA SULLIVAN
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0LIGHT FESTIVAL PROGRAM
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IRS990/ProgSrvcAccomActy2Grp/Desc0BRIDGE LIGHTING PROGRAM: LIGHTING THE PUBLIC WILLAMETTE RIVER BRIDGES IN PORTLAND.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER AND THE EXECUTIVE DIRECTOR FIRST REVIEW A COMPLETE DRAFT OF THE FORM 990. THEN, PRIOR TO FILING, THE FULL 990 IS POSTED TO THE ORGANIZATION'S INTERNAL BULLETIN BOARD. ALL BOARD MEMBERS ARE NOTIFIED THAT THEY SHOULD GO TO THE BULLETIN BOARD AND REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS PRESENTED TO AND SIGNED BY EACH OFFICER AND DIRECTOR. DIRECTORS ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST AT EACH BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY, AND THE CONTRACT APPROVED BY, THE BOARD. AS PART OF THIS PROCESS, THE BOARD IS AWARE OF COMPENSATION PAID TO EXECUTIVE DIRECTORS BY OTHER SIMILAR LOCAL ORGANIZATIONS. AT THIS POINT IN OUR EVALUATION, THE AMOUNT IS DETERMINED MOSTLY BY THE ORGANIZATION'S BUDGET RESTRAINTS. THE AMOUNT IS WELL BELOW MARKET FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS IN PORTLAND. SUCH DETERMINATION IS SUBSTANTIATED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE, UPON A REASONABLE REQUEST FROM A MEMBER OF THE PUBLIC, TS MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt00

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