Civic Intelligence

Low Input Viticulture & Enology Inc (Live)

990 • Fiscal year 2018 • EIN 93-1265811

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 24, 2019

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

58th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$94,724

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

52nd percentile

2.7%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

-7.8%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$133,481

Up $3,504 (+2.7%) from 2017

Net Assets

Up

$133,293

Up $3,817 (+2.9%) from 2017

Liabilities

Down

$188

Down $313 (-62%) from 2017

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin46th percentile

Revenue

Down

$252,376

Down $21,495 (-7.8%) from 2017

Expenses

Down

$248,559

Down $13,875 (-5.3%) from 2017

Net Income

Down

$3,817

Down $7,620 (-67%) from 2017

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

2018

Assets$133,481
Liabilities$188
Net Assets$133,293
Open 2018 Filing

Operations Trend

Revenue Growth37th 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

2018

Revenue$252,376
Expenses$248,559
Net Income$3,817
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 24, 2019
Return Version
2018v3.1
Gross Receipts
$263,508
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$129,168$133,048▲ $3,880
Land, Buildings, and Equipment, Net$809$433▼ $376
Total Assets$129,977$133,481▲ $3,504
Liabilities
Other Liabilities$501$188▼ $313
Total Liabilities$501$188▼ $313
Net Assets / Fund Balance
Unrestricted Net Assets$129,476$133,293▲ $3,817
Total Net Assets Fund Balance$129,476$133,293▲ $3,817
Total Liabilities and Net Assets / Fund Balance$129,977$133,481▲ $3,504

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$433$9,319$9,752
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris SerraExecutive DirectorFT$84,961$9,763$94,724

Board Members and Trustees

NameTitle
James WhitelatchChair
Russell SmithymanVice Chair
Don CrankDirector
Leda GarsideDirector
Leigh BartholomewDirector
Luisa PonziDirector
Wynne Peterson NedryDirector
Bruce SonnenSecretary
Jessica SandrockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$181,085
Program Service Revenue
$79,493
Investment Income
$240
Other Revenue
$-8,442
All Other Contributions
$205
Change in Net Assets
$3,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,354
Other Expenses$95,205
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$85,252$9,472-$94,724
Fees for Services Other$48,689--$48,689
Other Salaries and Wages$38,163--$38,163
Travel$24,117--$24,117
Payroll Taxes$11,682$947-$12,629
Other Employee Benefits$6,324--$6,324
Fees for Services Accounting-$2,853-$2,853
Insurance$1,841$325-$2,166
Conferences and Meetings$2,056--$2,056
All Other Expenses$1,944--$1,944
Occupancy$1,859--$1,859
Advertising$1,830--$1,830
Pension Plan Contributions$1,514--$1,514
Other Expenses$1,190--$1,190
Depreciation Depletion$376--$376
Fees for Services Legal$86--$86
Total Functional Expenses$234,962$13,597$0$248,559
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$188
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
Jessica Sandrock
Title
Treasurer
Phone
5035847274
Signed
2019-06-24
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 37,727. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,727. Winery inspections: program service expenses 7,320. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,320. Outside contract services: program service expenses 3,642. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,642.”

Raw XML AppendixShowing 400 of 418 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0181085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0181386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0179147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0200822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0151263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0893703
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0240
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0121
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0632
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0168
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02081
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02249
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99680
IRS990ScheduleA/PublicSupportPY170Pct00.99710
IRS990ScheduleA/PublicSupportTotal170Amt0893703
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0181085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0181386
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0179147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0200822
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0151263
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0893703
IRS990ScheduleA/TotalSupportAmt0896584
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0433
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09319
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0433
IRS990ScheduleD/TotalLiabilityAmt0188
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 37,727. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,727. WINERY INSPECTIONS: PROGRAM SERVICE EXPENSES 7,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,320. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 3,642. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,642.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0129977
IRS990/TotalAssetsEOYAmt0133481
IRS990/TotalAssetsGrp/BOYAmt0129977
IRS990/TotalAssetsGrp/EOYAmt0133481
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181085
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013597
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234962
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248559
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0501
IRS990/TotalLiabilitiesEOYAmt0188
IRS990/TotalLiabilitiesGrp/BOYAmt0501
IRS990/TotalLiabilitiesGrp/EOYAmt0188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129476
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0133293
IRS990/TotalOtherCompensationAmt09763
IRS990/TotalProgramServiceExpensesAmt0234962
IRS990/TotalProgramServiceRevenueAmt079493
IRS990/TotalReportableCompFromOrgAmt084961
IRS990/TotalRevenueGrp/ExclusionAmt0240
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133481
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt024117
IRS990/TravelGrp/TotalAmt024117
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0129476
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0133293
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA SANDROCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05035847274
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-24
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
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,481
Liabilities
$188
Net assets
$133,293
Revenue
$252,376
Expenses
$248,559
Net income
$3,817
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
2018Detailed filing. Detailed filing data is available for this year.$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