Civic Intelligence

Sandy Drainage Improvement Company

990 • Fiscal year 2019 • EIN 93-1248359

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 28, 2020

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

71st percentile

0.23x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.64x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

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.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

0.4%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$3,101,116

Up $567,915 (+22%) from 2018

Net Assets

Up

$2,392,189

Up $366,182 (+18%) from 2018

Liabilities

Up

$708,927

Up $201,733 (+40%) from 2018

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin88th percentile

Revenue

Up

$1,107,318

Up $4,873 (+0.4%) from 2018

Expenses

Up

$581,431

Up $154,905 (+36%) from 2018

Net Income

Down

$525,887

Down $150,032 (-22%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2019

Assets$3,101,116
Liabilities$708,927
Net Assets$2,392,189
Open 2019 Filing

Operations Trend

Revenue Growth42nd 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

2019

Revenue$1,107,318
Expenses$581,431
Net Income$525,887
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 28, 2020
Return Version
2018v3.1
Gross Receipts
$1,107,318
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$2,011,030$2,284,635▲ $273,605
Savings and Temporary Cash Investments$473,474$727,734▲ $254,260
Accounts Receivable$27,272$56,790▲ $29,518
Cash and Non-Interest-Bearing Accounts$4,625$27,564▲ $22,939
Prepaid Expenses and Deferred Charges$4,470$4,393▼ $77
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$2,533,201$3,101,116▲ $567,915
Other Assets Total$12,330$0▼ $12,330
Liabilities
Unsecured Notes Loans Payable$453,721$620,106▲ $166,385
Accounts Payable and Accrued Expenses$53,473$88,821▲ $35,348
Total Liabilities$507,194$708,927▲ $201,733
Net Assets / Fund Balance
Unrestricted Net Assets$2,013,677$2,352,333▲ $338,656
Temporarily Rstr Net Assets$12,330$39,856▲ $27,526
Total Net Assets Fund Balance$2,026,007$2,392,189▲ $366,182
Total Liabilities and Net Assets / Fund Balance$2,533,201$3,101,116▲ $567,915

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,162,510$380,583$1,543,093
Other Land Buildings$1,122,125$87,796$1,209,921
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Bruce EtlingPresident
Ken AndertonDirector
Tom HansellDirector
Reed WagnerExecutive Director
Tanney StaffensonSecretary/Trsr

Highest Paid Contractors

ContractorServicesLocationCompensation
Multnomah County Drainage District #1Management Services1880 NE Elrod Drive, Portland, OR 97211$373,997
Triangle Pump & EquipmentEquipment PurchasePO Box 289, Battleground, WA 98604$136,235
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,090,418
Investment Income
$16,900
Other Revenue
$0
Change in Net Assets
$525,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$581,431
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-$54,519-$54,519
Depreciation Depletion$48,844--$48,844
All Other Expenses$14,036$23,149-$37,185
Other Expenses$18,920--$18,920
Total Functional Expenses$503,763$77,668$0$581,431
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
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, 2019, the company has an outstanding payable of $58,526 to MCDD. During the year ended June 30, 2019, the Company paid to MCDD the following:Administrative $164,034.31Projects & professional services $89,033.36Maintenance $81,042.69Capital outlay $39,805.32Reimbursements $82.10Total paid to MCDD during the fiscal year ended June 30, 2019 was $373,997.78”

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
Peggidy Coffman Yates
Title
Executive Director
Signed
2020-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reed Wagner
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
James Marta & Co Llp
Address
701 HOWE AVE STE E3, SACRAMENTO, CA 95825-4688
Preparer
James Marta
Phone
9169939494
Raw XML Appendix374 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/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0525887
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01020502
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0473474
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0727734
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01162510
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0380583
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01543093
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01122125
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt087796
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01209921
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02284635
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, 2019, the company has an outstanding payable of $58,526 to MCDD. During the year ended June 30, 2019, the Company paid to MCDD the following:Administrative $164,034.31Projects & professional services $89,033.36Maintenance $81,042.69Capital outlay $39,805.32Reimbursements $82.10Total paid to MCDD during the fiscal year ended June 30, 2019 was $373,997.78
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012330
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt039856
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02533201
IRS990/TotalAssetsEOYAmt03101116
IRS990/TotalAssetsGrp/BOYAmt02533201
IRS990/TotalAssetsGrp/EOYAmt03101116
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077668
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0503763
IRS990/TotalFunctionalExpensesGrp/TotalAmt0581431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0507194
IRS990/TotalLiabilitiesEOYAmt0708927
IRS990/TotalLiabilitiesGrp/BOYAmt0507194
IRS990/TotalLiabilitiesGrp/EOYAmt0708927
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02026007
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02392189
IRS990/TotalProgramServiceExpensesAmt0503763
IRS990/TotalProgramServiceRevenueAmt01090418
IRS990/TotalRevenueGrp/ExclusionAmt016900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01090418
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01107318
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02533201
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03101116
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02013677
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02352333
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0453721
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0620106
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01880 N E Elrod Drive
IRS990/USAddress/CityNm0Portland
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097211
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0mcdd.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Peggidy Coffman Yates
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-28
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/PreparerFirmEIN0271682261
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/PreparerPersonNm0James Marta
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-02-28T13:00:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,101,116
Liabilities
$708,927
Net assets
$2,392,189
Revenue
$1,107,318
Expenses
$581,431
Net income
$525,887
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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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