Civic Intelligence

Drinking Gourd Elementary School

990EZ • Fiscal year 2015 • EIN 93-1263039

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 20, 2015

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

0.02x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

82nd percentile

0.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

7th percentile

-61%

Higher net margin than 7% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$45,094

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 67.5% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-49%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$305,010

Down $43,085 (-12%) from 2014

Net Assets

Down

$297,784

Down $40,445 (-12%) from 2014

Liabilities

Down

$7,226

Down $2,640 (-27%) from 2014

Revenue

Down

$66,840

Down $63,848 (-49%) from 2014

Expenses

Down

$107,285

Down $59,887 (-36%) from 2014

Net Income

Down

-$40,445

Down $3,961 (-11%) from 2014

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

2015

Assets$305,010
Liabilities$7,226
Net Assets$297,784

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

2015

Revenue$66,840
Expenses$107,285
Net Income-$40,445
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 20, 2015
Return Version
2014v6.0
Gross Receipts
$66,840
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$90,778
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrica WhitneyExecutive Director & Member At LargeFT$45,094-$45,094
Alexandra WhitneyClassroom AidePT$18,128-$18,128
Teresa KimballPresident-$0--
Debbie GibsonSecretary-$0--
Barbara Do Mi StauberVice President-$0--
Filing and Contact Details

Filer

Filer Name
Drinking Gourd Elementary School
EIN
93-1263039
Phone
5416895255
Address
2809 Shirley Street, Eugene, OR 97404

Signing Officer

Name
Patricia Whitney
Title
Executive Director
Phone
5416895255
Signed
2015-12-20
Discuss with paid preparer
Yes

Preparer

Firm
Michele C Henney CPA
Address
4881 Mahalo Drive, Eugene, OR 97405
Preparer
Michele Henney
Phone
5413373936
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

Description;Amount^Miscellaneous income;310^Total;310^

Form 990-EZ, Part I, Line 16

Description;Amount^Classroom expense;2332|Office expense and supplies;615|Insurance;3450|Advertising;1889^Total;8286^

Form 990-EZ, Part II, Line 24

Description;EOY Amount^Accounts receivable;13486^Total;13486^

Form 990-EZ, Part II, Line 26

Description;EOY Amount^Accounts payable;990|Payroll liabilities;3566|Other;2670^Total;7226^

Raw XML Appendix199 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/BooksInCareOfDetail/PhoneNum05416895255
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02809 Shirley Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eugene
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Executive Director & Member at Large
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Classroom aide
IRS990EZ/OperateHospitalInd00
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To 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
IRS990EZ/PrintingPublicationsPostageAmt0498
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Other income on Section B Line 10 is tuition from students - public support.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt013461
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A notice of nondiscrimination is included on all materials available to the public, such as flyers, brochures, printed advertisements, and the school's website.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Accounts receivable;13486^Total;13486^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Accounts payable;990|Payroll liabilities;3566|Other;2670^Total;7226^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Patricia Whitney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05416895255
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Drinking Gourd Elementary School
ReturnHeader/Filer/BusinessNameControlTxt0DRIN
ReturnHeader/Filer/EIN0931263039
ReturnHeader/Filer/PhoneNum05416895255
ReturnHeader/Filer/USAddress/AddressLine1Txt02809 Shirley Street
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097404
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michele C Henney CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04881 Mahalo Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Eugene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097405
ReturnHeader/PreparerPersonGrp/PhoneNum05413373936
ReturnHeader/PreparerPersonGrp/PreparationDt02015-12-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michele Henney
ReturnHeader/ReturnTs02016-01-18T22:41:33-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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