Civic Intelligence

Materials Exchange Center for Community Arts

990 • Fiscal year 2018 • EIN 93-1296877

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 31, 2018

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

0.05x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.02x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$38,320

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

2.5%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Flat

$90,998

Flat from 2018

Net Assets

Flat

$86,097

Flat from 2018

Liabilities

Flat

$4,901

Flat from 2018

Revenue

Flat

$208,777

Flat from 2018

Expenses

Flat

$202,440

Flat from 2018

Net Income

Flat

$6,337

Flat from 2018

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 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

2018

Assets$90,998
Liabilities$4,901
Net Assets$86,097

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 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

2018

Revenue$208,777
Expenses$202,440
Net Income$6,337
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 31, 2018
Return Version
2017v2.0
Gross Receipts
$208,777
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
Savings and Temporary Cash Investments$0$45,478▲ $45,478
Cash and Non-Interest-Bearing Accounts$81,882$42,722▼ $39,160
Land, Buildings, and Equipment, Net$1,000$1,000→ $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$84,680$90,998▲ $6,318
Other Assets Total$1,798$1,798→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,920$4,901▼ $19
Total Liabilities$4,920$4,901▼ $19
Net Assets / Fund Balance
Unrestricted Net Assets$79,760$86,097▲ $6,337
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$79,760$86,097▲ $6,337
Total Liabilities and Net Assets / Fund Balance$84,680$90,998▲ $6,318

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Heather CampbellExecutive DirectorPT$38,320$38,320
Perry JosephTeacherFT$37,925$37,925

Board Members and Trustees

NameTitle
Brandy RodtsbrooksPresident
Carolyn Eli RiseBoard Member
Debra GrosellaBoard member
Mary Ann ReillyDirector
Raven MeyersSecretary
Angela NormanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,456
Program Service Revenue
$193,321
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,456
Change in Net Assets
$6,337

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$160,653
Other Expenses$41,787
Total Fundraising Expense$10,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$61,828$9,353$4,324$75,505
Other Salaries and Wages$47,765$7,226$3,340$58,331
Occupancy$22,823$4,076$272$27,171
Payroll Taxes$20,732$4,152$1,933$26,817
Fees for Services Accounting$0$4,900$0$4,900
Insurance$0$2,773$0$2,773
Office Expenses$1,586$1,170$0$2,756
Other Expenses$158$632$0$790
Total Functional Expenses$156,913$35,526$10,001$202,440
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
Annual disclosure for covered persons
Yes
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
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

draft version of return is distributed to board members prior to filing.

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

The board of directors 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

Upon request.

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
Hather Campbell
Title
Executive Director
Phone
5413439979
Signed
2018-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Campbell
Formed
2001
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
35

Preparer

Firm
Michele C Henney CPA
Address
4881 Mahalo Drive, Eugene, OR 97405
Preparer
Michele Henney
Phone
5413373936
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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/ExpenseAmt080565
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0118781
IRS990/ProgSrvcAccomActy3Grp/Desc0Artist services - to offer emerging and professional artists with art-making opportunities related to alternative materials and sustainable practices.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt08404
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt08857
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt017766
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt045004
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0185838
IRS990/PYRevenuesLessExpensesAmt010570
IRS990/PYSalariesCompEmpBnftPaidAmt0148030
IRS990/PYTotalExpensesAmt0193034
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0203604
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06337
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt069504
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045478
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Remainder of income is derived from fees for classes and materials - which all comes from the public.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Income is derived from fees for classes and materials. All of which comes from the public.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017766
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt027402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt027872
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt020362
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0108857
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0194822
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0185838
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0161266
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0119749
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt090775
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0752450
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.12639
IRS990ScheduleA/PublicSupportPY170Pct00.15467
IRS990ScheduleA/PublicSupportTotal170Amt0108857
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015455
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt017766
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt027402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt027872
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt020362
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0108857
IRS990ScheduleA/TotalSupportAmt0861307
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01000
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 supplies
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0market value
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0draft version of return is distributed to board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors membership is asked to review their potential for conflicts of interest annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Director's compensation and performance are reviewed periodically by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt084680
IRS990/TotalAssetsEOYAmt090998

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.05$0.86$2.09$2.02$0.06
2018Summary only. Only limited summary data is available for this year.$0.91$0.05$0.86$2.09$2.02$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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