Civic Intelligence

Benco

EIN 93-1184647 • 501(c)3 • Corvallis, OR

Profile

To provide residential services in benton county, oregon, for people who have intellectual disabilities or have other developmental disabilities. The organization has two distinct programs: group homes and supported living. These programs provide support and assistance in accessing governmental programs for individuals and families.

165 NE Conifer BlvdCorvallis, OR 97330

www.bencocorvallis.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.19x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.14x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

36th percentile

-0.1%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

46th percentile

3.6%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

5.4%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,990,469

Up $208,967 (+3.6%) from 2024

Liabilities

Up

$1,122,421

Up $18,892 (+1.7%) from 2024

Net Assets

Up

$4,868,048

Up $190,075 (+4.1%) from 2024

Revenue

Up

$7,824,752

Up $402,011 (+5.4%) from 2024

Expenses

Up

$7,831,466

Up $22,483 (+0.3%) from 2024

Net Income

Up

-$6,714

Up $379,528 (+98%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $2,434,136Liabilities 2012: $711,795Net Assets 2012: $1,722,3412012Assets 2013: $2,476,721Liabilities 2013: $931,137Net Assets 2013: $1,545,5842013Assets 2014: $2,495,805Liabilities 2014: $794,987Net Assets 2014: $1,700,8182014Assets 2015: $2,357,163Liabilities 2015: $898,803Net Assets 2015: $1,458,3602015Assets 2016: $2,413,263Liabilities 2016: $915,813Net Assets 2016: $1,497,4502016Assets 2017: $2,354,854Liabilities 2017: $767,060Net Assets 2017: $1,587,7942017Assets 2018: $2,604,635Liabilities 2018: $794,788Net Assets 2018: $1,809,8472018Assets 2019: $2,760,251Liabilities 2019: $775,633Net Assets 2019: $1,984,6182019Assets 2020: $2,818,045Liabilities 2020: $803,201Net Assets 2020: $2,014,8442020Assets 2021: $4,394,938Liabilities 2021: $982,882Net Assets 2021: $3,412,0562021Assets 2022: $4,402,514Liabilities 2022: $912,048Net Assets 2022: $3,490,4662022Assets 2023: $5,718,398Liabilities 2023: $1,129,945Net Assets 2023: $4,588,4532023Assets 2024: $5,781,502Liabilities 2024: $1,103,529Net Assets 2024: $4,677,9732024Assets 2025: $5,990,469Liabilities 2025: $1,122,421Net Assets 2025: $4,868,0482025

Highlighted filing

2025

Assets$5,990,469
Liabilities$1,122,421
Net Assets$4,868,048

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $4,240,658Expenses 2012: $4,191,149Net Income 2012: $49,5092012Expenses 2013: $4,396,8052013Revenue 2014: $4,576,375Expenses 2014: $4,421,141Net Income 2014: $155,2342014Revenue 2015: $4,495,137Expenses 2015: $4,736,871Net Income 2015: -$241,7342015Revenue 2016: $4,669,538Expenses 2016: $4,630,448Net Income 2016: $39,0902016Revenue 2017: $4,494,946Expenses 2017: $4,601,939Net Income 2017: -$106,9932017Revenue 2018: $4,727,809Expenses 2018: $4,756,462Net Income 2018: -$28,6532018Revenue 2019: $4,649,146Expenses 2019: $4,662,347Net Income 2019: -$13,2012019Revenue 2020: $4,902,249Expenses 2020: $4,893,537Net Income 2020: $8,7122020Revenue 2021: $5,200,004Expenses 2021: $5,173,798Net Income 2021: $26,2062021Revenue 2022: $5,844,777Expenses 2022: $5,967,909Net Income 2022: -$123,1322022Revenue 2023: $7,583,877Expenses 2023: $6,947,623Net Income 2023: $636,2542023Revenue 2024: $7,422,741Expenses 2024: $7,808,983Net Income 2024: -$386,2422024Revenue 2025: $7,824,752Expenses 2025: $7,831,466Net Income 2025: -$6,7142025

Highlighted filing

2025

Revenue$7,824,752
Expenses$7,831,466
Net Income-$6,714

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.99$1.12$4.87$7.82$7.83$0.01
2024Detailed filing. Detailed filing data is available for this year.$5.78$1.10$4.68$7.42$7.81$0.39
2023Detailed filing. Detailed filing data is available for this year.$5.72$1.13$4.59$7.58$6.95$0.64
2022Detailed filing. Detailed filing data is available for this year.$4.40$0.91$3.49$5.84$5.97$0.12
2021Detailed filing. Detailed filing data is available for this year.$4.39$0.98$3.41$5.20$5.17$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.82$0.80$2.01$4.90$4.89$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.76$0.78$1.98$4.65$4.66$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.60$0.79$1.81$4.73$4.76$0.03
2017Summary only. Only limited summary data is available for this year.$2.35$0.77$1.59$4.49$4.60$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.41$0.92$1.50$4.67$4.63$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.36$0.90$1.46$4.50$4.74$0.24
2014Detailed filing. Detailed filing data is available for this year.$2.50$0.79$1.70$4.58$4.42$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.93$1.55$4.40
2012Summary only. Only limited summary data is available for this year.$2.43$0.71$1.72$4.24$4.19$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 14, 2026
Return Version
2024v5.0
Gross Receipts
$7,824,752
Mission and Program Overview

Mission

To provide residential services in benton county, oregon, for people who have intellectual disabilities or have other developmental disabilities. The organization has two distinct programs: group homes and supported living. These programs provide support and assistance in accessing governmental programs for individuals and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,829,188$5,218,123▲ $388,935
Savings and Temporary Cash Investments$326,616$309,762▼ $16,854
Accounts Receivable$448,475$268,050▼ $180,425
Cash and Non-Interest-Bearing Accounts$51,708$61,791▲ $10,083
Prepaid Expenses and Deferred Charges$19,755$16,467▼ $3,288
Total Assets$5,781,502$5,990,469▲ $208,967
Other Assets Total$105,760$116,276▲ $10,516
Liabilities
Mortgage Notes Payable Secured by Investment Property$516,382$514,512▼ $1,870
Accounts Payable and Accrued Expenses$481,387$491,633▲ $10,246
Other Liabilities$105,760$116,276▲ $10,516
Total Liabilities$1,103,529$1,122,421▲ $18,892
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,677,973$4,868,048▲ $190,075
Total Net Assets Fund Balance$4,677,973$4,868,048▲ $190,075
Total Liabilities and Net Assets / Fund Balance$5,781,502$5,990,469▲ $208,967

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,355,378-$3,355,378
Other Land Buildings$1,650,280$567,250$2,217,530
Buildings$208,756$57,059$265,815
Equipment$3,709$4,055$7,764
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah FrazziniExecutive DiFT$127,624$127,624

Board Members and Trustees

NameTitle
Julie HansonPresident
Christie NyquistDirector
Diana BardonDirector
Lindsay MyersDirector
Alison SmithSecretary
Diana AlbrightTreasurer
Sandi OlsenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$196,883
Program Service Revenue
$7,627,528
Investment Income
$341
Other Revenue
$0
All Other Contributions
$3,841
Change in Net Assets
$-6,714

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,824,752
Revenue Not Reported on Form 990
$196,789
Total Revenue per Audited Statements
$8,021,541
Total Revenue per Form 990
$7,824,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,970,617
Other Expenses$860,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,007,563$727,751-$5,735,314
Payroll Taxes$464,678$108,176-$572,854
Other Employee Benefits$485,883$48,942-$534,825
Occupancy$256,856$11,525-$268,381
Current Officers, Directors, Trustees, and Key Employees$109,757$17,867-$127,624
Fees for Services Other$72,356--$72,356
Depreciation Depletion$64,046$5,269-$69,315
Office Expenses$34,680$23,747-$58,427
Insurance$44,034$3,859-$47,893
All Other Expenses$27,466$17,693-$45,159
Interest-$24,058-$24,058
Other Expenses$14,519$2,863-$17,382
Fees for Services Accounting$9,739$1,079-$10,818
Advertising$2,596$-274-$2,322
Travel-$-261-$-261
Total Functional Expenses$6,813,003$1,018,463$0$7,831,466

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,831,466
Total Expenses per Audited Statements$7,831,466
Total Expenses per Form 990$7,831,466
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligations$116,276
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

Board is provided with a complete draft copy of the return for review before filing

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

The organization regularly monitors officers, directors, and key employees to ensure compliance with conflict of interest policy.

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

Determining compensation and pay raises are reviewed and approved by the organization's board of directors, who are considered to have knowledge of industry trends and standards.

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

Compensation and pay raises are reviewed and approved by the organization's board of directors

Form 990, Page 6, Part VI, Line 19

Benco's governing documents and conflict of interest policy are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Benco
EIN
93-1184647
Phone
5417535040
Address
165 NE CONIFER BLVD, CORVALLIS, OR 97330

Signing Officer

Name
Alison Smith
Title
Secretary
Phone
5417535040
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alison Smith
Formed
1997
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
0
Employees
141

Preparer

Firm
Accuity LLC
Address
PO BOX 1072, ALBANY, OR 97321-0415
Preparer
Kori Sarrett CPA
Phone
5412235555
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide residential services in benton county, oregon, for people who have intellectual disabilities or have other developmental disabilities. The organization has two distinct programs: group homes and supported living. These programs provide support and assistance in accessing governmental programs for individuals and families.

Form 990, Part XI, Line 9

Unrealized gain - fmv 196,789 unrealized gain - fmv 0 total 196,789

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code. This tax-exempt status can be revoked by the internal revenue service as a result of direct violations of laws and regulations governing 501(c)(3) organizations. The organization's operating policy requires strict adherence to these laws and regulations in order to maintain its tax-exempt status. Maangement's policy is to engage in activities related to their exempt purpose. Management evaluates tax positions annually based on the guidance in financial accounting standards board (fasb) accounting standards codification (asc) 740. Fasb asc 740 prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing, in the financial statements, tax positions taken or expected to be taken on a tax return, including positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. The organization presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectviely, that a liability has been incurred for unrecognized income tax benefits. The organization is subject to examination by federal and state income tax authorities for three years from the filing of a tax return.

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

Unrealized gain - fmv 196,789

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATION'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MAANGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTVIELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNREALIZED GAIN - FMV 196,789
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE RESIDENTIAL SERVICES IN BENTON COUNTY, OREGON, FOR PEOPLE WHO HAVE INTELLECTUAL DISABILITIES OR HAVE OTHER DEVELOPMENTAL DISABILITIES. THE ORGANIZATION HAS TWO DISTINCT PROGRAMS: GROUP HOMES AND SUPPORTED LIVING. THESE PROGRAMS PROVIDE SUPPORT AND ASSISTANCE IN ACCESSING GOVERNMENTAL PROGRAMS FOR INDIVIDUALS AND FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD IS PROVIDED WITH A COMPLETE DRAFT COPY OF THE RETURN FOR REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY MONITORS OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO ENSURE COMPLIANCE WITH CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DETERMINING COMPENSATION AND PAY RAISES ARE REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS, WHO ARE CONSIDERED TO HAVE KNOWLEDGE OF INDUSTRY TRENDS AND STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION AND PAY RAISES ARE REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BENCO'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED GAIN - FMV 196,789 UNREALIZED GAIN - FMV 0 TOTAL 196,789
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
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