Civic Intelligence

Sandy Drainage Improvement Company

990 • Fiscal year 2017 • EIN 93-1248359

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 14, 2018

Organization Profilemcdd.org
1880 N E Elrod DrivePortland, OR 97211

(503) 281-5675

Siviq Scores

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

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.64x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

98th percentile

167%

Faster asset growth than 98% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

145%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$2,065,713

Up $1,292,269 (+167%) from 2016

Net Assets

Up

$1,350,088

Up $725,160 (+116%) from 2016

Liabilities

Up

$715,625

Up $567,109 (+382%) from 2016

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin93rd percentile

Revenue

Up

$1,126,942

Up $667,260 (+145%) from 2016

Expenses

Up

$401,782

Up $30,568 (+8.2%) from 2016

Net Income

Up

$725,160

Up $636,692 (+720%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $792,514Liabilities 2011: $0Net Assets 2011: $792,5142011Assets 2012: $817,623Liabilities 2012: $0Net Assets 2012: $817,6232012Assets 2013: $867,210Liabilities 2013: $22,956Net Assets 2013: $844,2542013Assets 2014: $906,036Liabilities 2014: $22,956Net Assets 2014: $883,0802014Assets 2015: $925,057Liabilities 2015: $22,956Net Assets 2015: $902,1012015Assets 2016: $773,444Liabilities 2016: $148,516Net Assets 2016: $624,9282016Assets 2017: $2,065,713Liabilities 2017: $715,625Net Assets 2017: $1,350,0882017Assets 2018: $2,533,201Liabilities 2018: $507,194Net Assets 2018: $2,026,0072018Assets 2019: $3,101,116Liabilities 2019: $708,927Net Assets 2019: $2,392,1892019Assets 2020: $3,497,939Liabilities 2020: $546,708Net Assets 2020: $2,951,2312020Assets 2021: $3,744,427Liabilities 2021: $350,161Net Assets 2021: $3,394,2662021Assets 2022: $3,952,648Liabilities 2022: $159,012Net Assets 2022: $3,793,6362022Assets 2023: $4,150,308Liabilities 2023: $92,922Net Assets 2023: $4,057,3862023Assets 2024: $5,341,027Liabilities 2024: $27,327Net Assets 2024: $5,313,7002024

Highlighted filing

2017

Assets$2,065,713
Liabilities$715,625
Net Assets$1,350,088
Open 2017 Filing

Operations Trend

Revenue Growth96th percentile

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

$2.0M$1.5M$1.0M$500K$0Expenses 2011: $223,3692011Expenses 2012: $150,6252012Expenses 2013: $186,0592013Revenue 2014: $219,828Expenses 2014: $181,002Net Income 2014: $38,8262014Revenue 2015: $267,997Expenses 2015: $248,976Net Income 2015: $19,0212015Revenue 2016: $459,682Expenses 2016: $371,214Net Income 2016: $88,4682016Revenue 2017: $1,126,942Expenses 2017: $401,782Net Income 2017: $725,1602017Revenue 2018: $1,102,445Expenses 2018: $426,526Net Income 2018: $675,9192018Revenue 2019: $1,107,318Expenses 2019: $581,431Net Income 2019: $525,8872019Revenue 2020: $1,161,834Expenses 2020: $602,792Net Income 2020: $559,0422020Revenue 2021: $1,108,157Expenses 2021: $665,122Net Income 2021: $443,0352021Revenue 2022: $1,073,617Expenses 2022: $674,247Net Income 2022: $399,3702022Revenue 2023: $1,193,410Expenses 2023: $929,660Net Income 2023: $263,7502023Revenue 2024: $1,971,667Expenses 2024: $715,353Net Income 2024: $1,256,3142024

Highlighted filing

2017

Revenue$1,126,942
Expenses$401,782
Net Income$725,160
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 14, 2018
Return Version
2016v3.0
Gross Receipts
$1,126,942
Mission and Program Overview

Mission

Provide drainage services and flood control to landowners within the district

To provide drainage and flood control services to landowners within the district boundaries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$452,890$1,462,565▲ $1,009,675
Savings and Temporary Cash Investments$114,496$559,975▲ $445,479
Accounts Receivable$61,231$24,926▼ $36,305
Prepaid Expenses and Deferred Charges$3,300$3,469▲ $169
Cash and Non-Interest-Bearing Accounts$129,222$2,460▼ $126,762
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$773,444$2,065,713▲ $1,292,269
Other Assets Total$12,305$12,318▲ $13
Liabilities
Unsecured Notes Loans Payable$22,956$437,475▲ $414,519
Accounts Payable and Accrued Expenses$125,560$278,150▲ $152,590
Total Liabilities$148,516$715,625▲ $567,109
Net Assets / Fund Balance
Unrestricted Net Assets$612,623$1,337,770▲ $725,147
Temporarily Rstr Net Assets$12,305$12,318▲ $13
Total Net Assets Fund Balance$624,928$1,350,088▲ $725,160
Total Liabilities and Net Assets / Fund Balance$773,444$2,065,713▲ $1,292,269

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,362,421$86,576$1,448,997
Buildings$100,144$312,012$412,156
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Bruce EtlingPresident
Jim McLauglinDirector
Phil RalstonDirector
Tom HansellDirector
Reed WagnerExecutive Director
Tanney StaffensonSecretary/Trsr

Highest Paid Contractors

ContractorServicesLocationCompensation
Multnomah County Drainage District #1Management Services1880 NE Elrod Drive, Portland, OR 97211$331,944
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,124,229
Investment Income
$2,713
Other Revenue
$0
Change in Net Assets
$725,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$401,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$61,658-$61,658
All Other Expenses$39,002$9,628-$48,630
Other Expenses$38,598$39,519-$38,598
Depreciation Depletion$19,570--$19,570
Total Functional Expenses$290,977$110,805$0$401,782
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
Yes
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“The Company has an intergovernmental agreement (IGA) with Multnomah County Drainage District No. 1 (MCDD) to provide all administrative services. The IGA requires that the Company pay to MCDD, a fee for administrative services based on hours expended, general services based on hours and equipment rates and reimburse them for additional maintenance services as provided. At June 30, 2017, the Company has an outstanding payable of $26,036 to MCDD. During the year ended June 30, 2017, the Company paid to MCDD the following:Administrative $122,011Projects & professional services $60,694Maintenance $66,041Capital outlay $14,790Total paid to MCDD during the fiscal year ended June 30, 2017 was $263,536.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The board reviews the Form 990 that is prepared by the independent CPA prior to filing.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Sandy Drainage Improvement Company
EIN
93-1248359
Phone
5032815675
Address
1880 N E Elrod Drive, Portland, OR 97211

Signing Officer

Name
Reed Wagner
Title
Executive Director
Signed
2018-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reed Wagner
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
James Marta & Co Llp
Address
701 HOWE AVE STE E3, SACRAMENTO, CA 95825-4688
Preparer
Alana N Theiss
Phone
9169939494
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

“Administration expenses: Column (A) - Total = $9628; Column (B) - Program Services = $0; Column (C) - Management & General = $9628; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Equipment & grounds maintenanc: Column (A) - Total = $607; Column (B) - Program Services = $607; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Projects and planning: Column (A) - Total = $38395; Column (B) - Program Services = $38395; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML Appendix380 raw XML fields

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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238021
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3132353
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02060
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0371214
IRS990/PYProgramServiceRevenueAmt0457622
IRS990/PYRevenuesLessExpensesAmt088468
IRS990/PYTotalExpensesAmt0371214
IRS990/PYTotalRevenueAmt0459682
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0725160
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0114496
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0559975
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0100144
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0312012
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0412156
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01362421
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086576
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01448997
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01462565
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Company has an intergovernmental agreement (IGA) with Multnomah County Drainage District No. 1 (MCDD) to provide all administrative services. The IGA requires that the Company pay to MCDD, a fee for administrative services based on hours expended, general services based on hours and equipment rates and reimburse them for additional maintenance services as provided. At June 30, 2017, the Company has an outstanding payable of $26,036 to MCDD. During the year ended June 30, 2017, the Company paid to MCDD the following:Administrative $122,011Projects & professional services $60,694Maintenance $66,041Capital outlay $14,790Total paid to MCDD during the fiscal year ended June 30, 2017 was $263,536.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews the Form 990 that is prepared by the independent CPA prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Administration expenses: Column (A) - Total = $9628; Column (B) - Program Services = $0; Column (C) - Management & General = $9628; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Equipment & grounds maintenanc: Column (A) - Total = $607; Column (B) - Program Services = $607; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Projects and planning: Column (A) - Total = $38395; Column (B) - Program Services = $38395; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012305
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012318
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0773444
IRS990/TotalAssetsEOYAmt02065713
IRS990/TotalAssetsGrp/BOYAmt0773444
IRS990/TotalAssetsGrp/EOYAmt02065713
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110805
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290977
IRS990/TotalFunctionalExpensesGrp/TotalAmt0401782
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0148516
IRS990/TotalLiabilitiesEOYAmt0715625
IRS990/TotalLiabilitiesGrp/BOYAmt0148516
IRS990/TotalLiabilitiesGrp/EOYAmt0715625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0624928
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01350088
IRS990/TotalProgramServiceExpensesAmt0290977
IRS990/TotalProgramServiceRevenueAmt01124229
IRS990/TotalRevenueGrp/ExclusionAmt02713
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01124229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01126942
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0773444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02065713
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0612623
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01337770
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt022956
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0437475
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01880 N E Elrod Drive
IRS990/USAddress/CityNm0Portland
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097211
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0mcdd.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Reed Wagner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sandy Drainage Improvement Company
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0931248359
ReturnHeader/Filer/PhoneNum05032815675
ReturnHeader/Filer/USAddress/AddressLine1Txt01880 N E Elrod Drive
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097211
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES MARTA & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 HOWE AVE STE E3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0958254688
ReturnHeader/PreparerPersonGrp/PhoneNum09169939494
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alana N Theiss
ReturnHeader/ReturnTs02018-02-14T11:43:43-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,065,713
Liabilities
$715,625
Net assets
$1,350,088
Revenue
$1,126,942
Expenses
$401,782
Net income
$725,160
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$5.34$0.03$5.31$1.97$0.72$1.26
2023Summary only. Only limited summary data is available for this year.$4.15$0.09$4.06$1.19$0.93$0.26
2022Summary only. Only limited summary data is available for this year.$3.95$0.16$3.79$1.07$0.67$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.35$3.39$1.11$0.67$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.55$2.95$1.16$0.60$0.56
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.71$2.39$1.11$0.58$0.53
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.51$2.03$1.10$0.43$0.68
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.72$1.35$1.13$0.40$0.73
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.15$0.62$0.46$0.37$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.90$0.27$0.25$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.88$0.22$0.18$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.02$0.84$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.22