Civic Intelligence

Low Input Viticulture & Enology Inc (Live)

990 • Fiscal year 2014 • EIN 93-1265811

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2015

Organization ProfileWWW.LIVEINC.ORG

View Organization Page

PO Box 5185Salem, OR 97304

(503) 584-7274

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

96th percentile

$72,638

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 31.9% of source-year revenue.

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

Asset Growth

52nd percentile

3.3%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

52nd percentile

2.7%

Faster revenue growth than 52% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$83,251

Up $2,647 (+3.3%) from 2013

Net Assets

Up

$79,849

Up $3,388 (+4.4%) from 2013

Liabilities

Down

$3,402

Down $741 (-18%) from 2013

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin46th percentile

Revenue

Up

$227,729

Up $6,076 (+2.7%) from 2013

Expenses

Down

$224,341

Down $7,027 (-3.0%) from 2013

Net Income

Up

$3,388

Up $13,103 (+135%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$300K$200K$100K$0Assets 2011: $70,008Liabilities 2011: $2,407Net Assets 2011: $67,6012011Assets 2012: $91,212Liabilities 2012: $5,036Net Assets 2012: $86,1762012Assets 2013: $80,604Liabilities 2013: $4,143Net Assets 2013: $76,4612013Assets 2014: $83,251Liabilities 2014: $3,402Net Assets 2014: $79,8492014Assets 2015: $86,554Liabilities 2015: $2,472Net Assets 2015: $84,0822015Assets 2016: $122,296Liabilities 2016: $4,257Net Assets 2016: $118,0392016Assets 2017: $129,977Liabilities 2017: $501Net Assets 2017: $129,4762017Assets 2018: $133,481Liabilities 2018: $188Net Assets 2018: $133,2932018Assets 2019: $114,108Liabilities 2019: $0Net Assets 2019: $114,1082019Assets 2020: $155,279Liabilities 2020: $31,824Net Assets 2020: $123,4552020Assets 2021: $203,308Liabilities 2021: $2,099Net Assets 2021: $201,2092021Assets 2022: $148,754Liabilities 2022: $292Net Assets 2022: $148,4622022Assets 2023: $149,129Liabilities 2023: $458Net Assets 2023: $148,6712023

Highlighted filing

2014

Assets$83,251
Liabilities$3,402
Net Assets$79,849
Open 2014 Filing

Operations Trend

Revenue Growth52nd percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $229,9212011Expenses 2012: $269,0942012Revenue 2013: $221,653Expenses 2013: $231,368Net Income 2013: -$9,7152013Revenue 2014: $227,729Expenses 2014: $224,341Net Income 2014: $3,3882014Revenue 2015: $270,439Expenses 2015: $266,206Net Income 2015: $4,2332015Revenue 2016: $252,400Expenses 2016: $218,443Net Income 2016: $33,9572016Revenue 2017: $273,871Expenses 2017: $262,434Net Income 2017: $11,4372017Revenue 2018: $252,376Expenses 2018: $248,559Net Income 2018: $3,8172018Revenue 2019: $266,963Expenses 2019: $286,148Net Income 2019: -$19,1852019Revenue 2020: $291,518Expenses 2020: $282,171Net Income 2020: $9,3472020Revenue 2021: $344,730Expenses 2021: $266,976Net Income 2021: $77,7542021Revenue 2022: $277,535Expenses 2022: $330,282Net Income 2022: -$52,7472022Revenue 2023: $306,380Expenses 2023: $306,171Net Income 2023: $2092023

Highlighted filing

2014

Revenue$227,729
Expenses$224,341
Net Income$3,388
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2015
Return Version
2014v5.0
Gross Receipts
$227,729
Mission and Program Overview

Mission

Providing education and certification for vineyards using international standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$79,586$81,542▲ $1,956
Land, Buildings, and Equipment, Net$1,018$1,709▲ $691
Total Assets$80,604$83,251▲ $2,647
Liabilities
Other Liabilities$4,143$3,402▼ $741
Total Liabilities$4,143$3,402▼ $741
Net Assets / Fund Balance
Unrestricted Net Assets$76,461$79,849▲ $3,388
Total Net Assets Fund Balance$76,461$79,849▲ $3,388
Total Liabilities and Net Assets / Fund Balance$80,604$83,251▲ $2,647

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,709$7,550$9,259
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris SerraExecutive DirectorFT$68,247$4,391$72,638

Board Members and Trustees

NameTitle
Mimi CasteelChair
Bill HansonMember
Chad VargasMember
Chris LakeMember
Kevin CorlissMember
Barbara BondSecretary
Eugenia KeeganTreasurer
Jason ToschVineyard Officer
Don CrankWinery Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$151,263
Program Service Revenue
$76,370
Investment Income
$96
Other Revenue
$0
Change in Net Assets
$3,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$135,015
Other Expenses$89,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$61,422$6,825-$68,247
Fees for Services Other$58,921--$58,921
Other Salaries and Wages$48,443--$48,443
Payroll Taxes$8,928$615-$9,543
Other Employee Benefits$8,782--$8,782
Travel$4,752--$4,752
Fees for Services Accounting-$4,110-$4,110
All Other Expenses$2,653$176-$2,829
Other Expenses$2,256--$2,256
Depreciation Depletion$1,984--$1,984
Occupancy$1,777--$1,777
Insurance-$1,581-$1,581
Fees for Services Legal$638--$638
Advertising$75--$75
Total Functional Expenses$211,034$13,307$0$224,341
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Part VI, Section B, Line 11

“The board was given a copy of the return to review before it was filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The organizations activities, vendors, customers, and contacts are reviewed periodically for conflicts of interest. Directors are responsible for disclosing to the board of directors any conflict of interest.”

Form 990, Part VI, Section B, Line 15

“An annual review is done of compensation of the executive director and key employees by the board or independent person as applicable. The information gathered and the decisions made are documented comtemporaneously in the employee's file and/or board minutes.”

Form 990, Part VI, Section C, Line 19

“The organization provides the form 990 to anyone who requests a copy.”

Filing and Contact Details

Filer

Filer Name
Low Input Viticulture & Enology Inc
EIN
93-1265811
Phone
5035847274
Address
PO BOX 5185, SALEM, OR 97304

Signing Officer

Name
Mimi Casteel
Title
Chair
Phone
5035847274
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mimi Casteel
Formed
1999
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
60

Preparer

Firm
Johnson Glaze & Co Pc
Address
3085 RIVER ROAD N, SALEM, OR 97303
Preparer
JOHN LA'GERE
Phone
5033907880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Vineyard inspections: program service expenses 46,589. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,589. Winery inspections: program service expenses 10,814. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,814. Outside contract services: program service expenses 1,518. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,518.”

Raw XML Appendix398 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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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt061645
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt078830
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt054065
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0334712
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.70290
IRS990ScheduleA/PublicSupportPY170Pct00.71330
IRS990ScheduleA/PublicSupportTotal170Amt0793484
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0151263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0157880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0225881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0141988
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0116472
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0793484
IRS990ScheduleA/TotalSupportAmt01128930
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01709
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07550
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09259
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01709
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD WAS GIVEN A COPY OF THE RETURN TO REVIEW BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS ACTIVITIES, VENDORS, CUSTOMERS, AND CONTACTS ARE REVIEWED PERIODICALLY FOR CONFLICTS OF INTEREST. DIRECTORS ARE RESPONSIBLE FOR DISCLOSING TO THE BOARD OF DIRECTORS ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ANNUAL REVIEW IS DONE OF COMPENSATION OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES BY THE BOARD OR INDEPENDENT PERSON AS APPLICABLE. THE INFORMATION GATHERED AND THE DECISIONS MADE ARE DOCUMENTED COMTEMPORANEOUSLY IN THE EMPLOYEE'S FILE AND/OR BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES THE FORM 990 TO ANYONE WHO REQUESTS A COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VINEYARD INSPECTIONS: PROGRAM SERVICE EXPENSES 46,589. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,589. WINERY INSPECTIONS: PROGRAM SERVICE EXPENSES 10,814. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,814. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 1,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,518.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt080604
IRS990/TotalAssetsEOYAmt083251
IRS990/TotalAssetsGrp/BOYAmt080604
IRS990/TotalAssetsGrp/EOYAmt083251
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0151263
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013307
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0211034
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224341
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04143
IRS990/TotalLiabilitiesEOYAmt03402
IRS990/TotalLiabilitiesGrp/BOYAmt04143
IRS990/TotalLiabilitiesGrp/EOYAmt03402
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076461
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt079849
IRS990/TotalOtherCompensationAmt04391
IRS990/TotalProgramServiceExpensesAmt0211034
IRS990/TotalProgramServiceRevenueAmt076370
IRS990/TotalReportableCompFromOrgAmt068247
IRS990/TotalRevenueGrp/ExclusionAmt096
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076370
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0227729
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt080604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt083251
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04752
IRS990/TravelGrp/TotalAmt04752
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt076461
IRS990/UnrestrictedNetAssetsGrp/EOYAmt079849
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5185
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097304
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LIVEINC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIMI CASTEEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05035847274
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOW INPUT VITICULTURE & ENOLOGY INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWI
ReturnHeader/Filer/EIN0931265811
ReturnHeader/Filer/PhoneNum05035847274
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5185
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097304
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930802780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON GLAZE & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03085 RIVER ROAD N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097303
ReturnHeader/PreparerPersonGrp/PhoneNum05033907880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN LA'GERE
ReturnHeader/ReturnTs02015-05-14T10:59:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$83,251
Liabilities
$3,402
Net assets
$79,849
Revenue
$227,729
Expenses
$224,341
Net income
$3,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$3.06$3.06$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.48$2.78$3.30$0.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.02$2.01$3.45$2.67$0.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.32$1.23$2.92$2.82$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$2.67$2.86$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.00$1.33$2.52$2.49$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.01$1.29$2.74$2.62$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.04$1.18$2.52$2.18$0.34
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.02$0.84$2.70$2.66$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.03$0.80$2.28$2.24$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.76$2.22$2.31$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.05$0.86$2.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.02$0.68$2.30