Civic Intelligence

Low Input Viticulture & Enology Inc (Live)

990 • Fiscal year 2024 • EIN 93-1265811

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 11, 2025

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

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

24th percentile

-13%

Higher net margin than 24% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$114,872

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 38.2% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-27%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

-1.8%

Faster revenue growth than 44% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$109,162

Down $39,967 (-27%) from 2023

Net Assets

Down

$109,162

Down $39,509 (-27%) from 2023

Liabilities

Down

$0

Down $458 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin24th percentile

Revenue

Down

$300,988

Down $5,392 (-1.8%) from 2023

Expenses

Up

$340,497

Up $34,326 (+11%) from 2023

Net Income

Down

-$39,509

Down $39,718 (-19004%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth20th 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 2024: $109,162Liabilities 2024: $0Net Assets 2024: $109,1622024

Highlighted filing

2024

Assets$109,162
Liabilities$0
Net Assets$109,162
Open 2024 Filing

Operations Trend

Revenue Growth44th 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 2024: $300,988Expenses 2024: $340,497Net Income 2024: -$39,5092024

Highlighted filing

2024

Revenue$300,988
Expenses$340,497
Net Income-$39,509
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 11, 2025
Return Version
2024v5.0
Gross Receipts
$300,988
Mission and Program Overview

Mission

Providing education and certification for vineyards using international standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$149,129$109,162▼ $39,967
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$149,129$109,162▼ $39,967
Liabilities
Other Liabilities$458$0▼ $458
Total Liabilities$458$0▼ $458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$148,671$109,162▼ $39,509
Total Net Assets Fund Balance$148,671$109,162▼ $39,509
Total Liabilities and Net Assets / Fund Balance$149,129$109,162▼ $39,967

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$114,872$114,872

Board Members and Trustees

NameTitle
Bruce SonnenChair
Cheney VidrineDirector
Herb QuadyDirector
Leti CatroiraDirector
Luisa PonziDirector
Phil ClineDirector
Sandra TaylorDirector
Katherine ColeSecretary
Leigh BartholomewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$225,388
Program Service Revenue
$75,349
Investment Income
$251
Other Revenue
$0
All Other Contributions
$5,000
Change in Net Assets
$-39,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,106
Other Expenses$146,391
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$103,385$11,487-$114,872
Fees for Services Other$75,706--$75,706
Other Salaries and Wages$44,048--$44,048
Conferences and Meetings$25,240--$25,240
Other Employee Benefits$17,919--$17,919
Information Technology$15,766--$15,766
Advertising$12,200--$12,200
Payroll Taxes$8,885$1,149-$10,034
Pension Plan Contributions$7,233--$7,233
Travel$4,480--$4,480
Fees for Services Accounting-$2,491-$2,491
Insurance$1,606--$1,606
All Other Expenses$1,327--$1,327
Other Expenses$1,000--$1,000
Fees for Services Legal$462--$462
Occupancy$311--$311
Total Functional Expenses$325,370$15,127$0$340,497
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 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
Bruce Sonnen
Title
Chair
Phone
5038846261
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Sonnen
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 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 68,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,073. Winery inspections: program service expenses 7,185. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,185. Payroll services/subscription: program service expenses 448. Management and general expenses 0. Fundraising expenses 0. Total expenses 448.”

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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/CurrentTaxYearAmt0251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0700
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt01094421
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0225388
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0218159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0217499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0213986
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0219389
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01094421
IRS990ScheduleA/TotalSupportAmt01095121
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09752
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
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 68,073. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,073. WINERY INSPECTIONS: PROGRAM SERVICE EXPENSES 7,185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,185. PAYROLL SERVICES/SUBSCRIPTION: PROGRAM SERVICE EXPENSES 448. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 448.
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/TotalAssetsBOYAmt0149129
IRS990/TotalAssetsEOYAmt0109162
IRS990/TotalAssetsGrp/BOYAmt0149129
IRS990/TotalAssetsGrp/EOYAmt0109162
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0225388
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015127
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0325370
IRS990/TotalFunctionalExpensesGrp/TotalAmt0340497
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0458
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0458
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148671
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109162
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt015
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt015
IRS990/TotalProgramServiceExpensesAmt0325370
IRS990/TotalProgramServiceRevenueAmt075349
IRS990/TotalReportableCompFromOrgAmt0114872
IRS990/TotalRevenueGrp/ExclusionAmt0251
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt075349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300988
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0149129
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109162
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04480
IRS990/TravelGrp/TotalAmt04480
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 83831
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097283
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LIVECERTIFIED.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE SONNEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05038846261
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-11
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/PreparationDt02025-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI L GRANT
ReturnHeader/ReturnTs02025-04-05T16:31:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$109,162
Liabilities
$0
Net assets
$109,162
Revenue
$300,988
Expenses
$340,497
Net income
-$39,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$3.01$3.40$0.40
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