Civic Intelligence

Low Input Viticulture & Enology Inc (Live)

990 • Fiscal year 2022 • EIN 93-1265811

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 03, 2023

Organization ProfileWWW.LIVECERTIFIED.ORG

View Organization Page

PO Box 83831Portland, OR 97283

(503) 884-6261

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

19th percentile

-19%

Higher net margin than 19% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$98,501

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 35.5% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

18th percentile

-27%

Faster asset growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-19%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$148,754

Down $54,554 (-27%) from 2021

Net Assets

Down

$148,462

Down $52,747 (-26%) from 2021

Liabilities

Down

$292

Down $1,807 (-86%) from 2021

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin19th percentile

Revenue

Down

$277,535

Down $67,195 (-19%) from 2021

Expenses

Up

$330,282

Up $63,306 (+24%) from 2021

Net Income

Down

-$52,747

Down $130,501 (-168%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2022

Assets$148,754
Liabilities$292
Net Assets$148,462
Open 2022 Filing

Operations Trend

Revenue Growth24th 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

2022

Revenue$277,535
Expenses$330,282
Net Income-$52,747
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 3, 2023
Return Version
2022v5.0
Gross Receipts
$277,535
Mission and Program Overview

Mission

Providing education and certification for vineyards using international standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$203,308$148,754▼ $54,554
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$203,308$148,754▼ $54,554
Liabilities
Other Liabilities$2,099$292▼ $1,807
Total Liabilities$2,099$292▼ $1,807
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$201,209$148,462▼ $52,747
Total Net Assets Fund Balance$201,209$148,462▼ $52,747
Total Liabilities and Net Assets / Fund Balance$203,308$148,754▼ $54,554

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$9,752$9,752
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chris SerraExecutive DirectorFT$98,501$98,501

Board Members and Trustees

NameTitle
Luisa PonziChair
Cheney VidrineDirector
Herb QuadyDirector
Leda GarsideDirector
Russ SmithymanDirector
Sandra TaylorDirector
Bruce SonnenSecretary
Leigh BartholomewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$217,499
Program Service Revenue
$59,618
Investment Income
$18
Other Revenue
$400
All Other Contributions
$429
Change in Net Assets
$-52,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$179,436
Other Expenses$150,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$108,482--$108,482
Current Officers, Directors, Trustees, and Key Employees$88,651$9,850-$98,501
Other Salaries and Wages$46,944--$46,944
Payroll Taxes$14,735$985-$15,720
Other Employee Benefits$13,494--$13,494
Conferences and Meetings$10,365--$10,365
Pension Plan Contributions$4,777--$4,777
Travel$4,716--$4,716
All Other Expenses$2,723--$2,723
Fees for Services Accounting-$1,930-$1,930
Insurance$1,758--$1,758
Fees for Services Legal$1,175--$1,175
Other Expenses$1,164--$1,164
Advertising$640--$640
Occupancy$308--$308
Total Functional Expenses$317,517$12,765$0$330,282
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$292
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 35% controlled entity
No
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
5038846261
Address
PO BOX 83831, PORTLAND, OR 97283

Signing Officer

Name
Leigh Bartholomew
Title
Treasurer
Phone
5034376874
Signed
2023-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luisa Ponzi
Formed
1999
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
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 42,666. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,666. Winery inspections: program service expenses 6,796. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,796. Outside contract services: program service expenses 57,946. Management and general expenses 0. Fundraising expenses 0. Total expenses 57,946. Payroll services/subscription: program service expenses 1,074. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,074.”

Raw XML Appendix396 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDING EDUCATION AND CERTIFICATION FOR VINEYARDS USING INTERNATIONAL STANDARDS.
IRS990/AdvertisingGrp/ProgramServicesAmt0640
IRS990/AdvertisingGrp/TotalAmt0640
IRS990/AllOtherContributionsAmt0429
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02723
IRS990/AllOtherExpensesGrp/TotalAmt02723
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0CHRIS SERRA
IRS990/BooksInCareOfDetail/PhoneNum05038846261
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 83831
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097283
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt09850
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt088651
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt098501
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt010365
IRS990/ConferencesMeetingsGrp/TotalAmt010365
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0217499
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018
IRS990/CYOtherExpensesAmt0150846
IRS990/CYOtherRevenueAmt0400
IRS990/CYProgramServiceRevenueAmt059618
IRS990/CYRevenuesLessExpensesAmt0-52747
IRS990/CYSalariesCompEmpBnftPaidAmt0179436
IRS990/CYTotalExpensesAmt0330282
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0277535
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0EDUCATION AND CERTIFICATION FOR VINEYARDS AND GRAPE HARVESTING FACILITIES ON LOW ENVIRONMENTAL IMPACT AND SUSTAINABLE PRACTICES IN ACCORDANCE WITH INTERNATIONAL STANDARDS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0317517
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01930
IRS990/FeesForServicesAccountingGrp/TotalAmt01930
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01175
IRS990/FeesForServicesLegalGrp/TotalAmt01175
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0108482
IRS990/FeesForServicesOtherGrp/TotalAmt0108482
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0LUISA PONZI
IRS990/Form990PartVIISectionAGrp/PersonNm1BRUCE SONNEN
IRS990/Form990PartVIISectionAGrp/PersonNm2LEIGH BARTHOLOMEW
IRS990/Form990PartVIISectionAGrp/PersonNm3LEDA GARSIDE
IRS990/Form990PartVIISectionAGrp/PersonNm4RUSS SMITHYMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5SANDRA TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm6HERB QUADY
IRS990/Form990PartVIISectionAGrp/PersonNm7CHENEY VIDRINE
IRS990/Form990PartVIISectionAGrp/PersonNm8CHRIS SERRA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt898501
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0277535
IRS990/GrossSalesOfInventoryAmt0400
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt01758
IRS990/InsuranceGrp/TotalAmt01758
IRS990/InvestmentIncomeGrp/ExclusionAmt018
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09752
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt09752
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0217070
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDING EDUCATION AND CERTIFICATION FOR VINEYARDS USING INTERNATIONAL STANDARDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0201209
IRS990/NetAssetsOrFundBalancesEOYAmt0148462
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0400
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0400
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0201209
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0148462
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0308
IRS990/OccupancyGrp/TotalAmt0308
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013494
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013494
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1WEBSITE (NON-CONTRACTOR
IRS990/OtherExpensesGrp/Desc2TELECOMMUNICATIONS
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ProgramServicesAmt07048
IRS990/OtherExpensesGrp/ProgramServicesAmt16990
IRS990/OtherExpensesGrp/ProgramServicesAmt23547
IRS990/OtherExpensesGrp/ProgramServicesAmt31164
IRS990/OtherExpensesGrp/TotalAmt07048
IRS990/OtherExpensesGrp/TotalAmt16990
IRS990/OtherExpensesGrp/TotalAmt23547
IRS990/OtherExpensesGrp/TotalAmt31164
IRS990/OtherLiabilitiesGrp/BOYAmt02099
IRS990/OtherLiabilitiesGrp/EOYAmt0292
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt046944
IRS990/OtherSalariesAndWagesGrp/TotalAmt046944
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0985
IRS990/PayrollTaxesGrp/ProgramServicesAmt014735
IRS990/PayrollTaxesGrp/TotalAmt015720
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04777
IRS990/PensionPlanContributionsGrp/TotalAmt04777
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LUISA PONZI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0INSPECTION FEES
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL MEETING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16068
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0213986
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt024
IRS990/PYOtherExpensesAmt084094
IRS990/PYOtherRevenueAmt063652
IRS990/PYProgramServiceRevenueAmt067068
IRS990/PYRevenuesLessExpensesAmt077754
IRS990/PYSalariesCompEmpBnftPaidAmt0182882
IRS990/PYTotalExpensesAmt0266976
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0344730
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-52747
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt060018
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0203308
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0148754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0217499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0213986
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0219389
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0191815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0181085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01023774
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0240
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0717
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0168
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0168
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99910
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt01023774
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0217499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0213986
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0219389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0191815
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0181085
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01023774
IRS990ScheduleA/TotalSupportAmt01024659
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0292
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 42,666. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,666. WINERY INSPECTIONS: PROGRAM SERVICE EXPENSES 6,796. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,796. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 57,946. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,946. PAYROLL SERVICES/SUBSCRIPTION: PROGRAM SERVICE EXPENSES 1,074. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,074.
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0203308
IRS990/TotalAssetsEOYAmt0148754
IRS990/TotalAssetsGrp/BOYAmt0203308
IRS990/TotalAssetsGrp/EOYAmt0148754
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0217499
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012765
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0317517
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330282
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02099
IRS990/TotalLiabilitiesEOYAmt0292
IRS990/TotalLiabilitiesGrp/BOYAmt02099
IRS990/TotalLiabilitiesGrp/EOYAmt0292
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0201209
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148462
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0317517
IRS990/TotalProgramServiceRevenueAmt059618
IRS990/TotalReportableCompFromOrgAmt098501
IRS990/TotalRevenueGrp/ExclusionAmt018
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277535
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0203308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0148754
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04716
IRS990/TravelGrp/TotalAmt04716
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 83831
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097283
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LIVECERTIFIED.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEIGH BARTHOLOMEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05034376874
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOW INPUT VITICULTURE & ENOLOGY INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWI
ReturnHeader/Filer/EIN0931265811
ReturnHeader/Filer/PhoneNum05038846261
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 83831
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097283
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
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/PreparationDt02023-07-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI L GRANT
ReturnHeader/ReturnTs02023-07-03T19:05:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEIGH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BARTHOLOMEW
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$148,754
Liabilities
$292
Net assets
$148,462
Revenue
$277,535
Expenses
$330,282
Net income
-$52,747
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
2022Detailed filing. Detailed filing data is available for this year.$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