Civic Intelligence

Low Input Viticulture & Enology Inc (Live)

990 • Fiscal year 2023 • EIN 93-1265811

Jan 01, 2023 to Dec 31, 2023 • Filed on May 02, 2024

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

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

43rd percentile

0.1%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$102,067

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 33.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

49th percentile

0.3%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Flat

$149,129

Flat from 2023

Net Assets

Flat

$148,671

Flat from 2023

Liabilities

Flat

$458

Flat from 2023

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin43rd percentile

Revenue

Flat

$306,380

Flat from 2023

Expenses

Flat

$306,171

Flat from 2023

Net Income

Flat

$209

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth49th 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: $148,6712023Assets 2023: $149,129Liabilities 2023: $458Net Assets 2023: $148,6712023

Highlighted filing

2023

Assets$149,129
Liabilities$458
Net Assets$148,671
Open 2023 Filing

Operations Trend

Revenue Growth56th 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: $2092023Revenue 2023: $306,380Expenses 2023: $306,171Net Income 2023: $2092023

Highlighted filing

2023

Revenue$306,380
Expenses$306,171
Net Income$209
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 2, 2024
Return Version
2023v5.0
Gross Receipts
$306,380
Mission and Program Overview

Mission

Providing education and certification for vineyards using international standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$148,754$149,129▲ $375
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$148,754$149,129▲ $375
Liabilities
Other Liabilities$292$458▲ $166
Total Liabilities$292$458▲ $166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$148,462$148,671▲ $209
Total Net Assets Fund Balance$148,462$148,671▲ $209
Total Liabilities and Net Assets / Fund Balance$148,754$149,129▲ $375

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$102,067$102,067

Board Members and Trustees

NameTitle
Luisa PonziChair
Cheney VidrineDirector
Herb QuadyDirector
Phil ClineDirector
Sandra TaylorDirector
Bruce SonnenSecretary
Leigh BartholomewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,160
Program Service Revenue
$87,872
Investment Income
$300
Other Revenue
$48
All Other Contributions
$49
Change in Net Assets
$209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,433
Other Expenses$143,738
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$91,860$10,207-$102,067
Fees for Services Other$94,778--$94,778
Other Salaries and Wages$28,000--$28,000
Other Employee Benefits$15,949--$15,949
Conferences and Meetings$14,513--$14,513
Payroll Taxes$9,621$1,021-$10,642
Advertising$6,122--$6,122
Pension Plan Contributions$5,775--$5,775
Travel$3,654--$3,654
All Other Expenses$3,039--$3,039
Fees for Services Legal$2,774--$2,774
Fees for Services Accounting-$2,637-$2,637
Other Expenses$2,031--$2,031
Insurance$1,775--$1,775
Occupancy$309--$309
Total Functional Expenses$292,306$13,865$0$306,171
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$458
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
2024-05-02
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 RD STE 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 41,975. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,975. Winery inspections: program service expenses 3,935. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,935. Outside contract services: program service expenses 48,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 48,450. Payroll services/subscription: program service expenses 418. Management and general expenses 0. Fundraising expenses 0. Total expenses 418.”

Raw XML Appendix388 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/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0213986
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0219389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0191815
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01060848
IRS990ScheduleA/TotalSupportAmt01061625
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0458
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 41,975. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,975. WINERY INSPECTIONS: PROGRAM SERVICE EXPENSES 3,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,935. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 48,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,450. PAYROLL SERVICES/SUBSCRIPTION: PROGRAM SERVICE EXPENSES 418. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 418.
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/TotalAssetsBOYAmt0148754
IRS990/TotalAssetsEOYAmt0149129
IRS990/TotalAssetsGrp/BOYAmt0148754
IRS990/TotalAssetsGrp/EOYAmt0149129
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0218160
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013865
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0292306
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306171
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0292
IRS990/TotalLiabilitiesEOYAmt0458
IRS990/TotalLiabilitiesGrp/BOYAmt0292
IRS990/TotalLiabilitiesGrp/EOYAmt0458
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148462
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148671
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0292306
IRS990/TotalProgramServiceRevenueAmt087872
IRS990/TotalReportableCompFromOrgAmt0102067
IRS990/TotalRevenueGrp/ExclusionAmt0300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306380
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0148754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0149129
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03654
IRS990/TravelGrp/TotalAmt03654
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/SignatureDt02024-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOW INPUT VITICULTURE & ENOLOGY INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0(LIVE)
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 RD STE 430
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LINN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097068
ReturnHeader/PreparerPersonGrp/PhoneNum05036501040
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI L GRANT
ReturnHeader/ReturnTs02024-05-21T19:00:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEIGH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BARTHOLOMEW
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$149,129
Liabilities
$458
Net assets
$148,671
Revenue
$306,380
Expenses
$306,171
Net income
$209
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$3.06$3.06$0.00
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • <$500k nonprofits