Civic Intelligence

Crater Foundation

990 • Fiscal year 2020 • EIN 93-1076130

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 30, 2020

PO Box 5172Central Point, OR 97502

(541) 494-6308

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.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

16th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

45th percentile

3.0%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

34th percentile

0.6%

Faster asset growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-13%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,882,943

Up $11,391 (+0.6%) from 2019

Net Assets

Up

$1,882,777

Up $11,784 (+0.6%) from 2019

Liabilities

Down

$166

Down $393 (-70%) from 2019

Revenue

Down

$394,788

Down $61,453 (-13%) from 2019

Expenses

Up

$383,004

Up $51,896 (+16%) from 2019

Net Income

Down

$11,784

Down $113,349 (-91%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,218,364Liabilities 2011: $0Net Assets 2011: $1,218,3642011Assets 2012: $1,189,603Liabilities 2012: $0Net Assets 2012: $1,189,6032012Assets 2013: $1,253,923Liabilities 2013: $0Net Assets 2013: $1,253,9232013Assets 2014: $1,531,245Liabilities 2014: $0Net Assets 2014: $1,531,2452014Assets 2015: $1,496,016Liabilities 2015: $0Net Assets 2015: $1,496,0162015Assets 2016: $1,567,312Liabilities 2016: $0Net Assets 2016: $1,567,3122016Assets 2017: $1,616,564Liabilities 2017: $18,000Net Assets 2017: $1,598,5642017Assets 2018: $1,804,996Liabilities 2018: $59,136Net Assets 2018: $1,745,8602018Assets 2019: $1,871,552Liabilities 2019: $559Net Assets 2019: $1,870,9932019Assets 2020: $1,882,943Liabilities 2020: $166Net Assets 2020: $1,882,7772020Assets 2021: $2,617,520Liabilities 2021: $60Net Assets 2021: $2,617,4602021Assets 2022: $2,580,721Liabilities 2022: $0Net Assets 2022: $2,580,7212022Assets 2023: $2,970,543Liabilities 2023: $816Net Assets 2023: $2,969,7272023Assets 2024: $3,421,403Liabilities 2024: $0Net Assets 2024: $3,421,4032024Assets 2025: $3,627,769Liabilities 2025: $0Net Assets 2025: $3,627,7692025

Highlighted filing

2020

Assets$1,882,943
Liabilities$166
Net Assets$1,882,777

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $175,3692011Revenue 2012: $170,483Expenses 2012: $199,244Net Income 2012: -$28,7612012Revenue 2013: $190,705Expenses 2013: $213,305Net Income 2013: -$22,6002013Revenue 2014: $396,877Expenses 2014: $220,340Net Income 2014: $176,5372014Revenue 2015: $274,923Expenses 2015: $234,233Net Income 2015: $40,6902015Revenue 2016: $363,550Expenses 2016: $276,804Net Income 2016: $86,7462016Revenue 2017: $318,303Expenses 2017: $287,051Net Income 2017: $31,2522017Revenue 2018: $469,279Expenses 2018: $321,983Net Income 2018: $147,2962018Revenue 2019: $456,241Expenses 2019: $331,108Net Income 2019: $125,1332019Revenue 2020: $394,788Expenses 2020: $383,004Net Income 2020: $11,7842020Revenue 2021: $1,093,855Expenses 2021: $359,172Net Income 2021: $734,6832021Revenue 2022: $566,995Expenses 2022: $395,589Net Income 2022: $171,4062022Revenue 2023: $634,001Expenses 2023: $433,769Net Income 2023: $200,2322023Revenue 2024: $674,080Expenses 2024: $445,242Net Income 2024: $228,8382024Revenue 2025: $666,973Expenses 2025: $514,699Net Income 2025: $152,2742025

Highlighted filing

2020

Revenue$394,788
Expenses$383,004
Net Income$11,784
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 30, 2020
Return Version
2019v5.0
Gross Receipts
$421,549
Mission and Program Overview

Mission

Scholarships for students of central point school district no. 6.

To assist district 6 students and schools in the areas of scholarships, extracurricular activities, capital improvements and human needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,310,558$1,220,892▼ $89,666
Savings and Temporary Cash Investments-$584,065-
Cash and Non-Interest-Bearing Accounts$560,994$77,986▼ $483,008
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,871,552$1,882,943▲ $11,391
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$559$166▼ $393
Total Liabilities$559$166▼ $393
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,870,993$1,882,777▲ $11,784
Total Net Assets Fund Balance$1,870,993$1,882,777▲ $11,784
Total Liabilities and Net Assets / Fund Balance$1,871,552$1,882,943▲ $11,391
Compensation and Service Providers

Board Members and Trustees

NameTitle
Harvey TonnPresident
Amy ShipleyDirector
Candy ManaryDirector
Carrie HansonDirector
Dan SpeaslDirector
Emmalee HiginbothamDirector
Jeri KeetonDirector
John DimickDirector
Lindsey ZagarDirector
Mike McclainDirector
Mike MeunierDirector
Morgan HawkinsDirector
Rob HernandezDirector
Taneea BrowningDirector
Warren CooperDirector
Willeen BittleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$271,117
Program Service Revenue
$0
Investment Income
$41,016
Other Revenue
$82,655
All Other Contributions
$271,117
Change in Net Assets
$11,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$289,872
Other Expenses$60,058
Salaries, Compensation, and Employee Benefits$33,074
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$289,872--$289,872
Other Salaries and Wages$33,074--$33,074
Fees for Service Investment Mgmnt Fees$19,795--$19,795
Fees for Services Accounting$8,215--$8,215
Insurance$3,689--$3,689
All Other Expenses$3,217--$3,217
Advertising$2,971--$2,971
Other Expenses$2,493--$2,493
Office Expenses$573--$573
Total Functional Expenses$383,004$0$0$383,004
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$109,416
Fundraising Direct Expenses$26,761
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dessert Auction$95,200$95,200$12,251$82,949
Summer Wine Event$11,216$11,216$3,904$7,312
Total Events$106,416$106,416$16,155$90,261
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
No
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
No
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, Part VI, Line 11B: Form 990 Review Process

The Form 990 is reviewed by our accountant/bookkeeper as well as our finance committee before it is filed. It is reviewed by the entire Board of Directors after the filing.

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

Copies of financial documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Crater Foundation
EIN
93-1076130
Phone
5414946308
Address
PO BOX 5172, CENTRAL POINT, OR 97502

Signing Officer

Name
Harvey Tonn
Title
President
Signed
2020-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harvey Tonn
Formed
1996
Legal Domicile
Or
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
22

Preparer

Firm
Richard W Brewster CPA PC
Address
670 Superior Ct 106, Medford, OR 97504
Preparer
Richard W Brewster CPA
Phone
5417731885
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IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt01220892
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ASSIST DISTRICT 6 STUDENTS AND SCHOOLS IN THE AREAS OF SCHOLARSHIPS, EXTRACURRICULAR ACTIVITIES, CAPITAL IMPROVEMENTS AND HUMAN NEEDS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01870993
IRS990/NetAssetsOrFundBalancesEOYAmt01882777
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt082655
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0573
IRS990/OfficeExpensesGrp/TotalAmt0573
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0GRANTS EXPENSE
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3HALL OF FAME
IRS990/OtherExpensesGrp/ProgramServicesAmt09393
IRS990/OtherExpensesGrp/ProgramServicesAmt16069
IRS990/OtherExpensesGrp/ProgramServicesAmt23643
IRS990/OtherExpensesGrp/ProgramServicesAmt32493
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IRS990/OtherExpensesGrp/TotalAmt16069
IRS990/OtherExpensesGrp/TotalAmt23643
IRS990/OtherExpensesGrp/TotalAmt32493
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/TotalAmt033074
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0HARVEY TONN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0297121
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt075039
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0298301
IRS990/PYOtherRevenueAmt084081
IRS990/PYRevenuesLessExpensesAmt0125133
IRS990/PYSalariesCompEmpBnftPaidAmt032807
IRS990/PYTotalExpensesAmt0331108
IRS990/PYTotalRevenueAmt0456241
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt011784
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0584065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0271117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0297121
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0291662
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0197530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0224985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01282415
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt041016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt075039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt096618
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0127226
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt029287
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0369186
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt084081
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt079530
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-6453
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0109278
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0375852
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.63250
IRS990ScheduleA/PublicSupportPY170Pct00.60480
IRS990ScheduleA/PublicSupportTotal170Amt01282415
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0271117
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0297121
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0197530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0224985
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01282415
IRS990ScheduleA/TotalSupportAmt02027453
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016155
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DESSERT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SUMMER WINE EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt095200
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011216
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0106416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt095200
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011216
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0106416
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt090261
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016155
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012251
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03904
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0289872
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0230

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.00$3.63$0.67$0.51$0.15
2024Detailed filing. Detailed filing data is available for this year.$3.42$0.00$3.42$0.67$0.45$0.23
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.00$2.97$0.63$0.43$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.57$0.40$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$1.09$0.36$0.73
2020Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$0.39$0.38$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.46$0.33$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.80$0.06$1.75$0.47$0.32$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.62$0.02$1.60$0.32$0.29$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.36$0.28$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.27$0.23$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.40$0.22$0.18
2013Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$0.19$0.21$0.02
2012Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.17$0.20$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.18