Civic Intelligence

Garden Home Community Library Association Inc

990 • Fiscal year 2017 • EIN 93-1151382

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 03, 2017

7475 SW Oleson RoadPortland, OR 97223

(503) 245-9932

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.01x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

29th percentile

-3.9%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$56,202

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

24th percentile

-4.8%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-4.9%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$544,664

Down $27,339 (-4.8%) from 2016

Net Assets

Down

$540,586

Down $17,719 (-3.2%) from 2016

Liabilities

Down

$4,078

Down $9,620 (-70%) from 2016

Revenue

Down

$459,990

Down $23,641 (-4.9%) from 2016

Expenses

Up

$477,709

Up $22,063 (+4.8%) from 2016

Net Income

Down

-$17,719

Down $45,704 (-163%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $448,768Liabilities 2011: $0Net Assets 2011: $448,7682011Assets 2012: $481,790Liabilities 2012: $337Net Assets 2012: $481,4532012Assets 2013: $488,895Liabilities 2013: $949Net Assets 2013: $487,9462013Assets 2014: $511,103Liabilities 2014: $0Net Assets 2014: $511,1032014Assets 2015: $527,622Liabilities 2015: $0Net Assets 2015: $527,6222015Assets 2016: $572,003Liabilities 2016: $13,698Net Assets 2016: $558,3052016Assets 2017: $544,664Liabilities 2017: $4,078Net Assets 2017: $540,5862017Assets 2018: $576,676Liabilities 2018: $1,416Net Assets 2018: $575,2602018Assets 2019: $633,147Liabilities 2019: $20,336Net Assets 2019: $612,8112019Assets 2020: $693,458Liabilities 2020: $4,828Net Assets 2020: $688,6302020Assets 2021: $649,737Liabilities 2021: $5,136Net Assets 2021: $644,6012021Assets 2022: $673,265Liabilities 2022: $4,282Net Assets 2022: $668,9832022Assets 2023: $1,078,308Liabilities 2023: $404,147Net Assets 2023: $674,1612023Assets 2024: $1,009,086Liabilities 2024: $346,768Net Assets 2024: $662,3182024

Highlighted filing

2017

Assets$544,664
Liabilities$4,078
Net Assets$540,586

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $358,027Expenses 2011: $345,857Net Income 2011: $12,1702011Expenses 2012: $331,8732012Expenses 2013: $367,1042013Revenue 2014: $393,552Expenses 2014: $370,395Net Income 2014: $23,1572014Revenue 2015: $395,277Expenses 2015: $378,758Net Income 2015: $16,5192015Revenue 2016: $483,631Expenses 2016: $455,646Net Income 2016: $27,9852016Revenue 2017: $459,990Expenses 2017: $477,709Net Income 2017: -$17,7192017Revenue 2018: $544,982Expenses 2018: $510,308Net Income 2018: $34,6742018Revenue 2019: $556,991Expenses 2019: $519,440Net Income 2019: $37,5512019Revenue 2020: $601,483Expenses 2020: $525,664Net Income 2020: $75,8192020Revenue 2021: $567,630Expenses 2021: $611,659Net Income 2021: -$44,0292021Revenue 2022: $584,500Expenses 2022: $560,118Net Income 2022: $24,3822022Revenue 2023: $614,812Expenses 2023: $609,634Net Income 2023: $5,1782023Revenue 2024: $624,140Expenses 2024: $635,983Net Income 2024: -$11,8432024

Highlighted filing

2017

Revenue$459,990
Expenses$477,709
Net Income-$17,719
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 3, 2017
Return Version
2016v3.0
Gross Receipts
$459,990
Mission and Program Overview

Mission

Our mission is to build community by connecting library patrons to resources, programs, and one another.

To serve patrons and the diverse community with professional and friendly service, quality materials and quick access to the resources of other libraries and the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$282,296$252,152▼ $30,144
Cash and Non-Interest-Bearing Accounts$190,135$196,919▲ $6,784
Savings and Temporary Cash Investments$94,015$94,046▲ $31
Inventories for Sale or Use$1,917$0▼ $1,917
Prepaid Expenses and Deferred Charges$3,640$1,547▼ $2,093
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-
Total Assets$572,003$544,664▼ $27,339
Other Assets Total-$0-
Liabilities
Grants Payable$13,698$4,078▼ $9,620
Total Liabilities$13,698$4,078▼ $9,620
Net Assets / Fund Balance
Unrestricted Net Assets$558,305$540,586▼ $17,719
Total Net Assets Fund Balance$558,305$540,586▼ $17,719
Total Liabilities and Net Assets / Fund Balance$572,003$544,664▼ $27,339

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$120,069$299,028$419,097
Leasehold Improvements$127,550$76,343$203,893
Equipment$4,533$26,648$31,181
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William E WortheyFormer Ex. DirectorFT$51,876$4,326$56,202
Nicholas WilczekExecutive DirectorFT$11,346$961$12,307

Board Members and Trustees

NameTitle
Peter GreyPresident
Anna HeinrichVice President
Barbara McgaaBoard Member
Christie ChristophersenBoard Member
Dawn BloechelBoard Member
Holly PettitBoard Member
James WolfeBoard Member
Linda OmarBoard Member
Martie LewisBoard Member
Meera CoilparampilBoard Member
Steve ZeidenBoard Member
Marge MeySecretary
Rhonda LeoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,912
Program Service Revenue
$440,759
Investment Income
$0
Other Revenue
$6,319
All Other Contributions
$12,912
Change in Net Assets
$-17,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$459,990
Total Revenue per Audited Statements
$459,990
Total Revenue per Form 990
$459,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,684
Other Expenses$176,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,495$26,771-$192,266
Current Officers, Directors, Trustees, and Key Employees$58,970$9,539-$68,509
Depreciation Depletion$52,858$8,550-$61,408
Occupancy$37,325$6,038-$43,363
Payroll Taxes$21,603$3,495-$25,098
Office Expenses$19,359$5,653-$25,012
Other Employee Benefits$13,609$2,202-$15,811
Fees for Services Other$9,005$1,457-$10,462
All Other Expenses$4,803$777-$5,580
Other Expenses$3,940$637-$4,577
Insurance$2,482$402-$2,884
Conferences and Meetings$992$160-$1,152
Payment Travel Entrtnmnt Publicly Ofcl$152$25-$177
Total Functional Expenses$411,194$66,515$0$477,709

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$477,709
Total Expenses per Audited Statements$477,709
Total Expenses per Form 990$477,709
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
Audit committee
Yes
Backup withholding compliance
Yes
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

Form 990 is reviewed by the board treasurer and the executive director prior to filing. A copy is then provided to the board of directors at the meeting following the filing of the information return.

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

The board of directors reviews the compensation of the executive director annually as well as measure performance against goals on a quarterly basis. Compensation is based on performance, experience, tenure and comparable industry wages.

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

The governing and informational documents are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Garden Home Community Library
EIN
93-1151382
Phone
5032459932
Address
7475 SW Oleson Road, Portland, OR 97223

Signing Officer

Name
Nicholas Wilczek
Title
Executive Director
Signed
2017-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Wilczek
Formed
1994
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
16
Volunteers
35

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
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IRS990/MembersOrStockholdersInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1425843
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IRS990/PYContributionsGrantsAmt021328
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IRS990/RelatedEntityInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt021328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05218
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011824
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0155
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0103997
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04057
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02707
IRS990ScheduleA/OtherIncome170Grp/TotalAmt011277
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0427897
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0369857

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.35$0.66$0.62$0.64$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.40$0.67$0.61$0.61$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.58$0.56$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.01$0.64$0.57$0.61$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.60$0.53$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$0.56$0.52$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.54$0.51$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.46$0.48$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$0.48$0.46$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.40$0.38$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.39$0.37$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$0.33
2011Summary only. Only limited summary data is available for this year.$0.45$0.00$0.45$0.36$0.35$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $500k-$1M nonprofits