Civic Intelligence

Historic Carousel and Museum

990 • Fiscal year 2019 • EIN 93-1102746

Jan 01, 2019 to Dec 31, 2019 • Filed on May 15, 2020

503 First Avenue WAlbany, OR 97322

(541) 497-2934

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.06x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

24th percentile

-2.7%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

1.6%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$8,444,552

Down $237,440 (-2.7%) from 2018

Net Assets

Down

$8,411,431

Down $248,000 (-2.9%) from 2018

Liabilities

Up

$33,121

Up $10,560 (+47%) from 2018

Revenue

Up

$550,297

Up $8,409 (+1.6%) from 2018

Expenses

Up

$798,299

Up $1,952 (+0.2%) from 2018

Net Income

Up

-$248,002

Up $6,457 (+2.5%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $909,933Liabilities 2011: $0Net Assets 2011: $909,9332011Assets 2012: $1,032,039Liabilities 2012: $0Net Assets 2012: $1,032,0392012Assets 2013: $1,363,427Liabilities 2013: $0Net Assets 2013: $1,363,4272013Assets 2014: $2,074,318Liabilities 2014: $0Net Assets 2014: $2,074,3182014Assets 2015: $7,423,717Liabilities 2015: $1,431Net Assets 2015: $7,422,2862015Assets 2016: $7,907,551Liabilities 2016: $1,851Net Assets 2016: $7,905,7002016Assets 2017: $9,037,372Liabilities 2017: $123,474Net Assets 2017: $8,913,8982017Assets 2018: $8,681,992Liabilities 2018: $22,561Net Assets 2018: $8,659,4312018Assets 2019: $8,444,552Liabilities 2019: $33,121Net Assets 2019: $8,411,4312019Assets 2020: $8,330,307Liabilities 2020: $10,720Net Assets 2020: $8,319,5872020Assets 2021: $8,163,151Liabilities 2021: $23,151Net Assets 2021: $8,140,0002021Assets 2022: $7,913,995Liabilities 2022: $28,979Net Assets 2022: $7,885,0162022Assets 2023: $7,750,725Liabilities 2023: $46,544Net Assets 2023: $7,704,1812023Assets 2024: $7,456,186Liabilities 2024: $12,549Net Assets 2024: $7,443,6372024

Highlighted filing

2019

Assets$8,444,552
Liabilities$33,121
Net Assets$8,411,431

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $465,821Expenses 2011: $94,221Net Income 2011: $371,6002011Revenue 2012: $220,677Expenses 2012: $101,845Net Income 2012: $118,8322012Revenue 2013: $423,801Expenses 2013: $92,413Net Income 2013: $331,3882013Revenue 2014: $819,659Expenses 2014: $108,768Net Income 2014: $710,8912014Revenue 2015: $2,068,554Expenses 2015: $73,981Net Income 2015: $1,994,5732015Revenue 2016: $701,786Expenses 2016: $218,372Net Income 2016: $483,4142016Revenue 2017: $1,441,550Expenses 2017: $433,351Net Income 2017: $1,008,1992017Revenue 2018: $541,888Expenses 2018: $796,347Net Income 2018: -$254,4592018Revenue 2019: $550,297Expenses 2019: $798,299Net Income 2019: -$248,0022019Revenue 2020: $586,647Expenses 2020: $678,628Net Income 2020: -$91,9812020Revenue 2021: $484,519Expenses 2021: $654,868Net Income 2021: -$170,3492021Revenue 2022: $708,821Expenses 2022: $781,791Net Income 2022: -$72,9702022Revenue 2023: $681,378Expenses 2023: $862,211Net Income 2023: -$180,8332023Revenue 2024: $583,505Expenses 2024: $844,031Net Income 2024: -$260,5262024

Highlighted filing

2019

Revenue$550,297
Expenses$798,299
Net Income-$248,002
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 15, 2020
Return Version
2019v5.1
Gross Receipts
$667,198
Mission and Program Overview

Mission

Operate a historic carousel and museum

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,187,041$7,865,301▼ $321,740
Cash and Non-Interest-Bearing Accounts$310,620$353,924▲ $43,304
Pledges and Grants Receivable$143,876$143,887▲ $11
Investments Other Securities$20,041$41,865▲ $21,824
Inventories for Sale or Use$19,418$19,418→ $0
Accounts Receivable-$18,800-
Total Assets$8,681,992$8,444,552▼ $237,440
Other Assets Total$996$1,357▲ $361
Liabilities
Accounts Payable and Accrued Expenses$22,561$33,121▲ $10,560
Total Liabilities$22,561$33,121▲ $10,560
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,187,880$7,869,155▼ $318,725
Net Assets With Donor Restrictions$471,551$542,276▲ $70,725
Total Net Assets Fund Balance$8,659,431$8,411,431▼ $248,000
Total Liabilities and Net Assets / Fund Balance$8,681,992$8,444,552▼ $237,440

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,136,211$474,864$7,611,075
Other Land Buildings$575,850$366,873$942,723
Land$153,240-$153,240
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger WyliePresident
Burl WheatonVice President
Mary Ellen EaglesArt Museum
Ruth SellonFinance
Corey BartonFinance/ Governance
Erik FedlerFundraising
Gary GobyGovernance
Rene MillerGovernance
Wally OrdemanGovernance
Wendy KirbeyGovernance
Stephanie NewtonMarketing
Dianne NeglaySecretary
Marge WrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$153,477
Program Service Revenue
$254,562
Investment Income
$4,611
Other Revenue
$137,647
All Other Contributions
$130,852
Change in Net Assets
$-248,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,589
Salaries, Compensation, and Employee Benefits$305,120
Grants and Similar Amounts Paid$590
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$321,740--$321,740
Other Salaries and Wages$267,565--$267,565
Occupancy$54,293--$54,293
Payroll Taxes$37,555--$37,555
Insurance$31,191--$31,191
Other Expenses$25,353--$25,353
All Other Expenses$13,986--$13,986
Office Expenses$12,205--$12,205
Advertising$10,227--$10,227
Information Technology$4,754--$4,754
Fees for Services Accounting$4,146--$4,146
Travel$1,501--$1,501
Fees for Services Management$1,211--$1,211
Grants to Domestic Orgs$590--$590
Total Functional Expenses$798,299$0$0$798,299
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,986
Fundraising Direct Expenses$11,574
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast With Santa$989$989-$989
Halloween$890$890$455$435
Total Events$24,986$24,986$11,574$13,412
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VIII, Line 2A

Includes income from gift shop manned by volunteers and fund raising income schedule a

Filing and Contact Details

Filer

Filer Name
Historic Carousel and Museum
EIN
93-1102746
Phone
5414972934
Address
503 FIRST AVENUE W, ALBANY, OR 97322

Signing Officer

Name
Marge Wright
Title
Treasurer
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marge Wright
Formed
1989
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
10

Preparer

Firm
A & S Accounting
Address
316 SW Washington Ave, Corvallis, OR 97333
Preparer
Debra Gordon 70618C
Phone
5417571945
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING

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IRS990/OtherExpensesGrp/Desc3MUSEUM EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt08833
IRS990/OtherExpensesGrp/ProgramServicesAmt11288
IRS990/OtherExpensesGrp/ProgramServicesAmt21861
IRS990/OtherExpensesGrp/ProgramServicesAmt325353
IRS990/OtherExpensesGrp/TotalAmt08833
IRS990/OtherExpensesGrp/TotalAmt11288
IRS990/OtherExpensesGrp/TotalAmt21861
IRS990/OtherExpensesGrp/TotalAmt325353
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0267565
IRS990/OtherSalariesAndWagesGrp/TotalAmt0267565
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt037555
IRS990/PayrollTaxesGrp/TotalAmt037555
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0143876
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0143887
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARGE WRIGHT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0THEATRE PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0254562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0254562
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt094885
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0954
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0537911
IRS990/PYOtherRevenueAmt0127385
IRS990/PYProgramServiceRevenueAmt0318664
IRS990/PYRevenuesLessExpensesAmt0-254459
IRS990/PYSalariesCompEmpBnftPaidAmt0258436
IRS990/PYTotalExpensesAmt0796347
IRS990/PYTotalRevenueAmt0541888
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-248002
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt057228
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0408039
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0413549
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01275814
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01989848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04152374
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0954
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04191
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07204
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06765
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt019114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0137647
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0127385
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0161545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0426577
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0954
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06765
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019114
IRS990ScheduleA/InvestmentIncomeCYPct00.00410
IRS990ScheduleA/InvestmentIncomePYPct00.00470
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt038458
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt071941
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0110399
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.97250
IRS990ScheduleA/PublicSupportPY509Pct00.97300
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt04578951
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0545686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0540934
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01437359
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt065124
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01989848
IRS990ScheduleA/Total509Grp/TotalAmt04578951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0545686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0541888
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01441550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0110786
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02068554
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04708464
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/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07136211
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0474864
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07611075
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0153240
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0153240
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0575850
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0366873
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0942723
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07865301
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011574
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HALLOWEEN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BREAKFAST WITH SANTA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt023107
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024986
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt023107
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024986
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013412
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt011119
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011574
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0455
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INCLUDES INCOME FROM GIFT SHOP MANNED BY VOLUNTEERS AND FUND RAISING INCOME SCHEDULE A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUNDING

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.46$0.01$7.44$0.58$0.84$0.26
2023Detailed filing. Detailed filing data is available for this year.$7.75$0.05$7.70$0.68$0.86$0.18
2022Detailed filing. Detailed filing data is available for this year.$7.91$0.03$7.89$0.71$0.78$0.07
2021Detailed filing. Detailed filing data is available for this year.$8.16$0.02$8.14$0.48$0.65$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.33$0.01$8.32$0.59$0.68$0.09
2019Detailed filing. Detailed filing data is available for this year.$8.44$0.03$8.41$0.55$0.80$0.25
2018Detailed filing. Detailed filing data is available for this year.$8.68$0.02$8.66$0.54$0.80$0.25
2017Summary only. Only limited summary data is available for this year.$9.04$0.12$8.91$1.44$0.43$1.01
2016Summary only. Only limited summary data is available for this year.$7.91$0.00$7.91$0.70$0.22$0.48
2015Summary only. Only limited summary data is available for this year.$7.42$0.00$7.42$2.07$0.07$1.99
2014Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.82$0.11$0.71
2013Summary only. Only limited summary data is available for this year.$1.36$0.00$1.36$0.42$0.09$0.33
2012Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$0.22$0.10$0.12
2011Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.47$0.09$0.37