Civic Intelligence

Materials Exchange Center for Community Arts

990 • Fiscal year 2017 • EIN 93-1296877

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 30, 2017

PO Box 1802Eugene, OR 97440

(541) 302-1810

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

54th percentile

5.2%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

89th percentile

$38,220

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

62nd percentile

10%

Faster asset growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

7.9%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$84,680

Up $7,802 (+10%) from 2016

Net Assets

Up

$79,760

Up $10,588 (+15%) from 2016

Liabilities

Down

$4,920

Down $2,786 (-36%) from 2016

Revenue

Up

$203,604

Up $14,936 (+7.9%) from 2016

Expenses

Up

$193,034

Up $38,519 (+25%) from 2016

Net Income

Down

$10,570

Down $23,583 (-69%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $9,028Liabilities 2011: $5,0432011Assets 2012: $6,705Liabilities 2012: $3,528Net Assets 2012: $3,1772012Assets 2013: $10,928Liabilities 2013: $7,563Net Assets 2013: $3,3652013Assets 2014: $13,750Liabilities 2014: $3,384Net Assets 2014: $10,3662014Assets 2015: $40,241Liabilities 2015: $5,222Net Assets 2015: $35,0192015Assets 2016: $76,878Liabilities 2016: $7,706Net Assets 2016: $69,1722016Assets 2017: $84,680Liabilities 2017: $4,920Net Assets 2017: $79,7602017Assets 2018: $90,998Liabilities 2018: $4,901Net Assets 2018: $86,0972018Assets 2019: $102,147Liabilities 2019: $5,030Net Assets 2019: $97,1172019Assets 2020: $212,133Liabilities 2020: $124,631Net Assets 2020: $87,5022020Assets 2021: $192,539Liabilities 2021: $78,532Net Assets 2021: $114,0072021Assets 2022: $198,639Liabilities 2022: $72,630Net Assets 2022: $126,0092022Assets 2023: $199,594Liabilities 2023: $76,060Net Assets 2023: $123,5342023

Highlighted filing

2017

Assets$84,680
Liabilities$4,920
Net Assets$79,760

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $88,957Expenses 2011: $98,149Net Income 2011: -$9,1922011Revenue 2012: $99,246Expenses 2012: $98,800Net Income 2012: $4462012Revenue 2013: $92,589Expenses 2013: $92,401Net Income 2013: $1882013Revenue 2014: $111,137Expenses 2014: $104,136Net Income 2014: $7,0012014Revenue 2015: $147,621Expenses 2015: $122,982Net Income 2015: $24,6392015Revenue 2016: $188,668Expenses 2016: $154,515Net Income 2016: $34,1532016Revenue 2017: $203,604Expenses 2017: $193,034Net Income 2017: $10,5702017Revenue 2018: $208,777Expenses 2018: $202,440Net Income 2018: $6,3372018Revenue 2019: $237,942Expenses 2019: $226,922Net Income 2019: $11,0202019Revenue 2020: $249,429Expenses 2020: $259,044Net Income 2020: -$9,6152020Revenue 2021: $305,231Expenses 2021: $284,475Net Income 2021: $20,7562021Revenue 2022: $310,031Expenses 2022: $297,082Net Income 2022: $12,9492022Revenue 2023: $419,516Expenses 2023: $421,991Net Income 2023: -$2,4752023

Highlighted filing

2017

Revenue$203,604
Expenses$193,034
Net Income$10,570
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 30, 2017
Return Version
2016v3.0
Gross Receipts
$203,604
Mission and Program Overview

Mission

MECCA is dedicated to diverting scrap materials from the waste stream and into the creative endeavors of our community. MECCA provides access to low-cost arts programming in an inclusive environment that enhances the cultural life of Lane County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,019$81,882▲ $7,863
Land, Buildings, and Equipment, Net$1,000$1,000→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$76,878$84,680▲ $7,802
Other Assets Total$1,859$1,798▼ $61
Liabilities
Accounts Payable and Accrued Expenses$5,522$4,920▼ $602
Deferred Revenue$2,185--
Total Liabilities$7,707$4,920▼ $2,787
Net Assets / Fund Balance
Unrestricted Net Assets$69,171$79,760▲ $10,589
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$69,171$79,760▲ $10,589
Total Liabilities and Net Assets / Fund Balance$76,878$84,680▲ $7,802

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$1,000$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather CampbellExecutive DirectorFT$38,220$38,220
Perry JosephTeacherPT$35,516$35,516

Board Members and Trustees

NameTitle
Mary Ann ReillyPresident
Carolyn Eli RiseBoard Member
Debra GrosellaBoard member
Jackie LaneBoard member
Brandy RodtsbrooksSecretary
Jill SiegfriedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,766
Program Service Revenue
$185,838
Investment Income
$0
Other Revenue
$0
All Other Contributions
$17,766
Change in Net Assets
$10,570

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,030
Other Expenses$45,004
Total Fundraising Expense$9,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,219$18,308$7,644$124,171
Occupancy$23,190$4,107$274$27,571
Payroll Taxes$10,835$2,020$843$13,698
Other Employee Benefits$6,973$2,264$924$10,161
Office Expenses$3,163$2,774$27$5,964
Fees for Services Accounting$75$4,824-$4,899
Other Expenses$1,627$702$0$2,329
Advertising$665$849-$1,514
Total Functional Expenses$145,080$38,242$9,712$193,034
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Part VI, Section B, Line 11B

The board is provided with a draft of the return for their review prior to filing.

Form 990, Part VI, Section B, Line 12C

The board of director membership is asked to review their potential for conflicts of interest annually.

Form 990, Part VI, Section B, Line 15

Executive Director's compensation and performance are reviewed periodically by the board.

Form 990, Part VI, Section C, Line 19

Organization does not make its governing documents or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Materials Exchange Center for Community Arts
EIN
93-1296877
Phone
5413021810
Address
PO Box 1802, Eugene, OR 97440

Signing Officer

Name
Heather Campbell
Title
Executive Director
Phone
5413439979
Signed
2017-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Campbell
Formed
2001
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
30

Preparer

Firm
Michele C Henney CPA
Address
4881 Mahalo Drive, Eugene, OR 97405
Preparer
Michele Henney
Phone
5413373936
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

correction to beginning net assets.

Raw XML AppendixShowing 400 of 500 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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IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0Materials Exchange
IRS990/ProgramServiceRevenueGrp/Desc1Artists' Services
IRS990/ProgramServiceRevenueGrp/Desc2Education
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0110872
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15627
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt269339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0110872
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15627
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt269339
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Materials exchange - to divert materials from the waste stream and offer an inspiring place for people to access scrap art materials.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt073790
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0110831
IRS990/ProgSrvcAccomActy3Grp/Desc0Artist services - to offer emerging and professional artists with art-making opportunities related to alternative materials and sustainable practices.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt09419
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt08948
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt027352
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt050
IRS990/PYOtherExpensesAmt040880
IRS990/PYOtherRevenueAmt096484
IRS990/PYProgramServiceRevenueAmt064782
IRS990/PYRevenuesLessExpensesAmt034153
IRS990/PYSalariesCompEmpBnftPaidAmt0113635
IRS990/PYTotalExpensesAmt0154515
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0188668
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010570
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt069339
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/FactsAndCircumstancesTestTxt0All amounts listed as income for the organization come from the general public. In that way, the organization is supported by public support.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other income is from sales of donated materials and program fees. Both considered "public support".
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt017766
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt027402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt027872
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt020362
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0115015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0185838
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0161266
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0119749
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt090775
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt070976
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0628604
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.15467
IRS990ScheduleA/PublicSupportPY170Pct00.17907
IRS990ScheduleA/PublicSupportTotal170Amt0115015
IRS990ScheduleA/TenPctFactsCrcmstncsTestPYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt017766
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt027402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt027872
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt020362
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021613
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0115015
IRS990ScheduleA/TotalSupportAmt0743619
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01000
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0market value
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt00
IRS990ScheduleM/Form8283ReceivedCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0300
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0fabric and other art materials
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0market value
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board is provided with a draft of the return for their review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of director membership is asked to review their potential for conflicts of interest annually.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.00$0.76$1.24$4.20$4.22$0.02
2022Summary only. Only limited summary data is available for this year.$1.99$0.73$1.26$3.10$2.97$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.79$1.14$3.05$2.84$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$1.25$0.88$2.49$2.59$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.05$0.97$2.38$2.27$0.11
2018Summary only. Only limited summary data is available for this year.$0.91$0.05$0.86$2.09$2.02$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.05$0.80$2.04$1.93$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.08$0.69$1.89$1.55$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.05$0.35$1.48$1.23$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.03$0.10$1.11$1.04$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.08$0.03$0.93$0.92$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.04$0.03$0.99$0.99$0.00
2011Summary only. Only limited summary data is available for this year.$0.09$0.05$0.89$0.98$0.09