Civic Intelligence

Drinking Gourd Elementary School

990EZ • Fiscal year 2014 • EIN 93-1263039

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 15, 2014

2809 Shirley StreetEugene, OR 97404

(541) 689-5255

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.08x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

12th percentile

-28%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$43,589

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 33.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

28th percentile

-9.9%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$348,095

Down $38,409 (-9.9%) from 2013

Net Assets

Down

$338,229

Down $33,249 (-9.0%) from 2013

Liabilities

Down

$9,866

Down $5,160 (-34%) from 2013

Revenue

Down

$130,688

Down $44,782 (-26%) from 2013

Expenses

Up

$167,172

Up $4,701 (+2.9%) from 2013

Net Income

Down

-$36,484

Down $49,483 (-381%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $377,113Liabilities 2011: $35,1822011Assets 2012: $385,195Liabilities 2012: $29,060Net Assets 2012: $356,1352012Assets 2013: $386,504Liabilities 2013: $15,026Net Assets 2013: $371,4782013Assets 2014: $348,095Liabilities 2014: $9,866Net Assets 2014: $338,2292014Assets 2015: $305,010Liabilities 2015: $7,226Net Assets 2015: $297,7842015Assets 2016: $294,906Liabilities 2016: $5,461Net Assets 2016: $289,4452016Assets 2017: $275,069Liabilities 2017: $14,764Net Assets 2017: $260,3052017

Highlighted filing

2014

Assets$348,095
Liabilities$9,866
Net Assets$338,229

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $94,789Expenses 2011: $95,647Net Income 2011: -$8582011Revenue 2012: $169,011Expenses 2012: $154,807Net Income 2012: $14,2042012Revenue 2013: $175,470Expenses 2013: $162,471Net Income 2013: $12,9992013Revenue 2014: $130,688Expenses 2014: $167,172Net Income 2014: -$36,4842014Revenue 2015: $66,840Expenses 2015: $107,285Net Income 2015: -$40,4452015Revenue 2016: $83,821Expenses 2016: $92,347Net Income 2016: -$8,5262016Revenue 2017: $76,392Expenses 2017: $105,532Net Income 2017: -$29,1402017

Highlighted filing

2014

Revenue$130,688
Expenses$167,172
Net Income-$36,484
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 15, 2014
Return Version
2013v4.0
Gross Receipts
$130,688
Mission and Program Overview

Mission

To bring children together with excitement for learning. * To create a "success-based" environment which emphasizes achievements rather than failures. * To create an individual learning plan that is challenging and requires every student to strive toward excellence in all areas. * To present books and reading skills in an engaging way; to develop children with "book fever"-an insatiable desire to read. * To present a huge variety of mathematical experiences so that students gain a real understanding of these concepts rather than a focus on simply "filling in the right answers." * To weave art and music experiences into the everyday life of the classroom. * To teach children peaceful, cooperative ways to handle conflicts. * To develop the students' ability to understand and express their emotions and to empathize with others. * To help children recognize and reject gender stereotypes in our environment; to consciously provide opportunities for both girls and boys to experience a

Program Services

DescriptionGrantsExpenses
A private, non-profit, nonreligious, alternative school which offers education to children ages 5-11 in two classes maintaining a low student-to-teacher ratio and creating an academic program expressly for each student.$0$167,172
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrica WhitneyExecutive Director & Member At LargeFT$43,589-$43,589
Jennifer GoodlettTeacherFT$30,783-$30,783
Alexandra WhitneyClassroom AidePT$16,053-$16,053
Rachael SeredayTeacherFT$9,225-$9,225
Teresa HensleyPresident-$0--
Teresa KimballVice President-$0--
Debbie GibsonSecretary-$0--
Do Mi StauberTreasurer-$0--
Filing and Contact Details

Filer

EIN
93-1263039
Phone
5416895255

Signing Officer

Name
Patricia Whitney
Title
Executive Director
Phone
5416895255
Signed
2014-12-15
Discuss with paid preparer
Yes

Preparer

Preparer
Michele Henney
Phone
5413373936
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

Description;Amount^Escrip;934|Other income;242^Total;1176^

Form 990-EZ, Part I, Line 16

Description;Amount^Advertising;3319|Insurance;3296|Classroom expenses;6620|Office and other expenses;1812^Total;15047^

Form 990-EZ, Part I, Line 20

Description;Amount^adjustment to note balance incorrect in prior years;3235^Total;3235^

Form 990-EZ, Part II, Line 24

Description;EOY Amount^Accounts receivable;10062^Total;10062^

Form 990-EZ, Part II, Line 26

Description;EOY Amount^Accounts and credit cards payable;535|Deferred revenue;3000|Payroll liabilities;5060|Notes payable;1271^Total;9866^

Raw XML Appendix197 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A notice of nondiscrimination is included on all materials available to the public, such as flyers, brochures, printed advertisements, and the website.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Escrip;934|Other income;242^Total;1176^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Advertising;3319|Insurance;3296|Classroom expenses;6620|Office and other expenses;1812^Total;15047^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;Amount^adjustment to note balance incorrect in prior years;3235^Total;3235^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Accounts receivable;10062^Total;10062^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description;EOY Amount^Accounts and credit cards payable;535|Deferred revenue;3000|Payroll liabilities;5060|Notes payable;1271^Total;9866^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Patricia Whitney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05416895255
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10Drinking Gourd Elementary School
ReturnHeader/Filer/BusinessNameControlTxt0DRIN
ReturnHeader/Filer/EIN0931263039
ReturnHeader/Filer/PhoneNum05416895255
ReturnHeader/Filer/USAddress/AddressLine102809 Shirley Street
ReturnHeader/Filer/USAddress/City0Eugene
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097404
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Michele C Henney CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine104881 Mahalo Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Eugene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode097405
ReturnHeader/PreparerPersonGrp/PhoneNum05413373936
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michele Henney
ReturnHeader/ReturnTs02015-02-12T16:29:43-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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