Civic Intelligence

Low Input Viticulture & Enology Inc (Live)

990 • Fiscal year 2017 • EIN 93-1265811

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 08, 2018

Organization ProfileWWW.LIVECERTIFIED.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

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

52nd percentile

4.2%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$94,900

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 34.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

57th percentile

6.3%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

8.5%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$129,977

Up $7,681 (+6.3%) from 2016

Net Assets

Up

$129,476

Up $11,437 (+9.7%) from 2016

Liabilities

Down

$501

Down $3,756 (-88%) from 2016

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin52nd percentile

Revenue

Up

$273,871

Up $21,471 (+8.5%) from 2016

Expenses

Up

$262,434

Up $43,991 (+20%) from 2016

Net Income

Down

$11,437

Down $22,520 (-66%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2017

Assets$129,977
Liabilities$501
Net Assets$129,476
Open 2017 Filing

Operations Trend

Revenue Growth61st 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

2017

Revenue$273,871
Expenses$262,434
Net Income$11,437
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 8, 2018
Return Version
2017v2.2
Gross Receipts
$278,219
Mission and Program Overview

Mission

Providing education and certification for vineyards using international standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$120,955$129,168▲ $8,213
Land, Buildings, and Equipment, Net$1,341$809▼ $532
Total Assets$122,296$129,977▲ $7,681
Liabilities
Other Liabilities$4,257$501▼ $3,756
Total Liabilities$4,257$501▼ $3,756
Net Assets / Fund Balance
Unrestricted Net Assets$118,039$129,476▲ $11,437
Total Net Assets Fund Balance$118,039$129,476▲ $11,437
Total Liabilities and Net Assets / Fund Balance$122,296$129,977▲ $7,681

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$809$8,943$9,752
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris SerraExecutive DirectorFT$86,673$8,227$94,900

Board Members and Trustees

NameTitle
Wynne Peterson NedryChair
James WhitelatchVice Chair
Don CrankDirector
Eugenia KeeganDirector
Leigh BartholomewDirector
Luisa PonziDirector
Russell SmithymanDirector
Bruce SonnenSecretary
Jessica SandrockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$181,386
Program Service Revenue
$95,212
Investment Income
$121
Other Revenue
$-2,848
All Other Contributions
$12,138
Change in Net Assets
$11,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$136,229
Other Expenses$126,205
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$85,410$9,490-$94,900
Fees for Services Other$54,491--$54,491
Other Salaries and Wages$32,232--$32,232
Travel$22,679--$22,679
Payroll Taxes$8,148$949-$9,097
Occupancy$6,837--$6,837
Fees for Services Accounting-$5,789-$5,789
Fees for Services Legal$5,451--$5,451
All Other Expenses$5,414--$5,414
Other Expenses$3,499$1,182-$3,499
Advertising$1,059--$1,059
Depreciation Depletion$532--$532
Total Functional Expenses$245,024$17,410$0$262,434
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Payable$501
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 11B

“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 organization's 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 compensation review is performed for the executive director and key employees by the board or independent person as applicable. The information gathered and the decisions made are documented contemporaneously 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
Wynne Peterson-nedry
Title
Chair
Phone
5035847274
Signed
2018-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wynne Peterson-nedry
Formed
1999
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
60

Preparer

Firm
Mccoy Foat & Company Cpas Pc
Address
1800 BLANKENSHIP ROAD SUITE 430, WEST LINN, OR 97068
Preparer
Lori L Grant
Phone
5036501040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Vineyard inspections: program service expenses 42,175. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,175. Winery inspections: program service expenses 5,405. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,405. Outside contract services: program service expenses 6,911. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,911.”

Raw XML AppendixShowing 400 of 402 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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt095
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0487
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02081
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02081
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99710
IRS990ScheduleA/PublicSupportPY170Pct00.99720
IRS990ScheduleA/PublicSupportTotal170Amt0870498
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0181386
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0179147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0200822
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0151263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0157880
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0870498
IRS990ScheduleA/TotalSupportAmt0873066
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0809
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08943
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0501
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0809
IRS990ScheduleD/TotalLiabilityAmt0501
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 ORGANIZATION'S 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 COMPENSATION REVIEW IS PERFORMED FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES BY THE BOARD OR INDEPENDENT PERSON AS APPLICABLE. THE INFORMATION GATHERED AND THE DECISIONS MADE ARE DOCUMENTED CONTEMPORANEOUSLY 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 42,175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,175. WINERY INSPECTIONS: PROGRAM SERVICE EXPENSES 5,405. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,405. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 6,911. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,911.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/TotalAssetsBOYAmt0122296
IRS990/TotalAssetsEOYAmt0129977
IRS990/TotalAssetsGrp/BOYAmt0122296
IRS990/TotalAssetsGrp/EOYAmt0129977
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181386
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017410
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245024
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262434
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04257
IRS990/TotalLiabilitiesEOYAmt0501
IRS990/TotalLiabilitiesGrp/BOYAmt04257
IRS990/TotalLiabilitiesGrp/EOYAmt0501
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118039
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0129476
IRS990/TotalOtherCompensationAmt08227
IRS990/TotalProgramServiceExpensesAmt0245024
IRS990/TotalProgramServiceRevenueAmt095212
IRS990/TotalReportableCompFromOrgAmt086673
IRS990/TotalRevenueGrp/ExclusionAmt0121
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt092364
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0273871
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122296
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0129977
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt022679
IRS990/TravelGrp/TotalAmt022679
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0118039
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0129476
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5185
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097304
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LIVECERTIFIED.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WYNNE PETERSON-NEDRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05035847274
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-08
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/FilingSecurityInformation/AtSubmissionCreationDeviceId09CB2F7F7FEB66B988047A339B5A8BB27381654C5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0510ADE71867B61C71532FFF4B2918353E424DE98
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.225.143.254
ReturnHeader/FilingSecurityInformation/IPDt02018-02-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm012:36:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931320850
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCOY FOAT & COMPANY CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01800 BLANKENSHIP ROAD SUITE 430
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LINN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097068
ReturnHeader/PreparerPersonGrp/PhoneNum05036501040
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI L GRANT
ReturnHeader/ReturnTs02018-02-08T14:36:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$129,977
Liabilities
$501
Net assets
$129,476
Revenue
$273,871
Expenses
$262,434
Net income
$11,437
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
2017Detailed filing. Detailed filing data is available for this year.$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