Civic Intelligence

Libraries of Eastern Oregon

990 • Fiscal year 2021 • EIN 93-1280400

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 07, 2022

PO Box 233Baker City, OR 97814

(541) 605-0545

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.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

24th percentile

-11%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

12th percentile

-34%

Faster asset growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

79%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$73,679

Down $37,503 (-34%) from 2020

Net Assets

Down

$73,679

Down $37,503 (-34%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$102,384

Up $45,240 (+79%) from 2020

Expenses

Up

$113,665

Up $69,440 (+157%) from 2020

Net Income

Down

-$11,281

Down $24,200 (-187%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $98,957Liabilities 2010: $46,226Net Assets 2010: $52,7312010Assets 2011: $101,962Liabilities 2011: $10,850Net Assets 2011: $91,1122011Assets 2012: $78,257Liabilities 2012: $509Net Assets 2012: $77,7482012Assets 2013: $96,766Liabilities 2013: $552Net Assets 2013: $96,2142013Assets 2014: $78,328Liabilities 2014: $835Net Assets 2014: $77,4932014Assets 2015: $292,467Liabilities 2015: $374Net Assets 2015: $292,0932015Assets 2016: $117,373Liabilities 2016: $0Net Assets 2016: $117,3732016Assets 2017: $60,675Liabilities 2017: $50Net Assets 2017: $60,6252017Assets 2018: $92,010Liabilities 2018: $17,315Net Assets 2018: $74,6952018Assets 2019: $98,263Liabilities 2019: $0Net Assets 2019: $98,2632019Assets 2020: $111,182Liabilities 2020: $0Net Assets 2020: $111,1822020Assets 2021: $73,679Liabilities 2021: $0Net Assets 2021: $73,6792021Assets 2022: $102,125Liabilities 2022: $0Net Assets 2022: $102,1252022Assets 2023: $102,540Liabilities 2023: $0Net Assets 2023: $102,5402023Assets 2024: $100,650Liabilities 2024: $0Net Assets 2024: $100,6502024Assets 2025: $142,725Liabilities 2025: $0Net Assets 2025: $142,7252025

Highlighted filing

2021

Assets$73,679
Liabilities$0
Net Assets$73,679

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2010: $250,3512010Expenses 2011: $90,2952011Expenses 2012: $124,9752012Revenue 2013: $100,864Expenses 2013: $82,398Net Income 2013: $18,4662013Revenue 2014: $141,671Expenses 2014: $160,392Net Income 2014: -$18,7212014Revenue 2015: $325,552Expenses 2015: $110,952Net Income 2015: $214,6002015Revenue 2016: $55,233Expenses 2016: $229,953Net Income 2016: -$174,7202016Revenue 2017: $57,999Expenses 2017: $114,747Net Income 2017: -$56,7482017Revenue 2018: $67,117Expenses 2018: $53,047Net Income 2018: $14,0702018Revenue 2019: $81,369Expenses 2019: $57,801Net Income 2019: $23,5682019Revenue 2020: $57,144Expenses 2020: $44,225Net Income 2020: $12,9192020Revenue 2021: $102,384Expenses 2021: $113,665Net Income 2021: -$11,2812021Revenue 2022: $196,003Expenses 2022: $165,929Net Income 2022: $30,0742022Revenue 2023: $103,793Expenses 2023: $103,378Net Income 2023: $4152023Revenue 2024: $150,305Expenses 2024: $152,195Net Income 2024: -$1,8902024Revenue 2025: $221,689Expenses 2025: $179,614Net Income 2025: $42,0752025

Highlighted filing

2021

Revenue$102,384
Expenses$113,665
Net Income-$11,281
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 7, 2022
Return Version
2021v4.1
Gross Receipts
$102,384
Mission and Program Overview

Mission

Assisting Rural communities in Eastern Oregon to obtain resources to establish and maintain libraries in their communitities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,271$72,051▼ $2,220
Other Notes and Loans Receivable, Net$25,000--
Accounts Receivable$11,911$1,628▼ $10,283
Total Assets$111,182$73,679▼ $37,503
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$111,182$73,679▼ $37,503
Total Net Assets Fund Balance$111,182$73,679▼ $37,503
Total Liabilities and Net Assets / Fund Balance$111,182$73,679▼ $37,503
Compensation and Service Providers

Board Members and Trustees

NameTitle
Erin McCuskerChair
Kristin WilliamsVice Chair
Kathy StreetAt-Large Member
Mary ReserAt-Large Member
Darlyne JohnsonSecretary
Perry StokesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$43,550
Program Service Revenue
$58,826
Investment Income
$8
Other Revenue
$0
All Other Contributions
$43,550
Change in Net Assets
$-11,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,665
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$35,088--$35,088
Fees for Services Other$33,819--$33,819
Fees for Services Management$13,006--$13,006
Fees for Services Accounting-$3,074-$3,074
Total Functional Expenses$110,591$3,074$0$113,665
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is provided to organizations governing body for review prior to filing

Governing documents etc available to public Part VI line 19

Documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Libraries of Eastern Oregon
EIN
93-1280400
Address
PO Box 233, Baker City, OR 97814

Signing Officer

Name
Stephanie Chase
Title
Executive Direc
Phone
9714449231
Signed
2022-02-07
Discuss with paid preparer
No

Organization Details

Principal Officer
Perry Stokes
Formed
1999
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
J2K2 Books
Address
1614 5th St, La Grande, OR 97850
Preparer
Kristin R Jones
Phone
5416050545
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Error found in the bookkeeping. No Loan recievable was on the books was placed in the system in error. Found in the process of the 2021 filing. Also an adjustment for retained earnings was missed in quickbooks for prior year

List of other fees for services expenses Part IX line 11G

Library to Go 33342.60ZooBEAN 4945.00Brainfuse 35087.50

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ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Libraries of Eastern Oregon
ReturnHeader/Filer/BusinessNameControlTxt0LIBR
ReturnHeader/Filer/EIN0931280400
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 233
ReturnHeader/Filer/USAddress/CityNm0Baker City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097814
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833128248
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J2K2 Books
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01614 5th St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0La Grande
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097850
ReturnHeader/PreparerPersonGrp/PhoneNum05416050545
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristin R Jones
ReturnHeader/ReturnTs02022-02-18T18:27:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Stephanie
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Chase
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$2.22$1.80$0.42
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.50$1.52$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$1.04$1.03$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.96$1.66$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$1.02$1.14$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.57$0.44$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.81$0.58$0.24
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.17$0.75$0.67$0.53$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.58$1.15$0.57
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.55$2.30$1.75
2015Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$3.26$1.11$2.15
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.77$1.42$1.60$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.01$0.96$1.01$0.82$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.01$0.78$1.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.11$0.91$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.46$0.53$2.50