Civic Intelligence

Vocational Development Foundation

990 • Fiscal year 2015 • EIN 93-1300043

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 15, 2016

Organization Profile
1943 SE 6th AvenuePortland, OR 97214

(503) 238-6115

Siviq Scores

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

Liabilities / Assets

3rd percentile

0.00x

Higher debt load relative to assets than 3% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Liabilities / Revenue

2nd percentile

0.00x

Higher debt load relative to revenue than 2% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Net Margin

97th percentile

83%

Higher net margin than 97% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Top Officer Pay

4th percentile

$0

Higher top officer pay than 4% of similar nonprofits.

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

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Asset Growth

85th percentile

16%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2014 to 2015

Revenue Growth

95th percentile

67%

Faster revenue growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets3rd percentile

Assets

Up

$96,625,727

Up $13,369,794 (+16%) from 2014

Net Assets

Up

$96,620,727

Up $13,369,794 (+16%) from 2014

Liabilities

Flat

$5,000

Flat from 2014

Revenue And Expenses
Liabilities / Revenue2nd percentileNet Margin97th percentile

Revenue

Up

$23,738,497

Up $9,547,013 (+67%) from 2014

Expenses

Up

$4,146,838

Up $553,894 (+15%) from 2014

Net Income

Up

$19,591,659

Up $8,993,119 (+85%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$400M$300M$200M$100M$0Assets 2010: $27,294,479Liabilities 2010: $7,700Net Assets 2010: $27,286,7792010Assets 2011: $37,288,049Liabilities 2011: $6,937Net Assets 2011: $37,281,1122011Assets 2012: $58,859,330Liabilities 2012: $3,614Net Assets 2012: $58,855,7162012Assets 2013: $72,074,510Liabilities 2013: $0Net Assets 2013: $72,074,5102013Assets 2014: $83,255,933Liabilities 2014: $5,000Net Assets 2014: $83,250,9332014Assets 2015: $96,625,727Liabilities 2015: $5,000Net Assets 2015: $96,620,7272015Assets 2016: $125,381,839Liabilities 2016: $5,000Net Assets 2016: $125,376,8392016Assets 2017: $155,709,097Liabilities 2017: $5,000Net Assets 2017: $155,704,0972017Assets 2018: $157,856,365Liabilities 2018: $5,000Net Assets 2018: $157,851,3652018Assets 2019: $197,903,923Liabilities 2019: $0Net Assets 2019: $197,903,9232019Assets 2020: $229,075,873Liabilities 2020: $0Net Assets 2020: $229,075,8732020Assets 2021: $279,670,535Liabilities 2021: $0Net Assets 2021: $279,670,5352021Assets 2022: $259,250,538Liabilities 2022: $0Net Assets 2022: $259,250,5382022Assets 2023: $293,132,903Liabilities 2023: $0Net Assets 2023: $293,132,9032023Assets 2024: $327,754,703Liabilities 2024: $0Net Assets 2024: $327,754,7032024

Highlighted filing

2015

Assets$96,625,727
Liabilities$5,000
Net Assets$96,620,727
Open 2015 Filing

Operations Trend

Revenue Growth95th percentile

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

$60M$40M$20M$0Expenses 2010: $1,156,0102010Expenses 2011: $1,573,3822011Expenses 2012: $2,505,4742012Revenue 2013: $9,666,110Expenses 2013: $3,323,518Net Income 2013: $6,342,5922013Revenue 2014: $14,191,484Expenses 2014: $3,592,944Net Income 2014: $10,598,5402014Revenue 2015: $23,738,497Expenses 2015: $4,146,838Net Income 2015: $19,591,6592015Revenue 2016: $31,305,107Expenses 2016: $4,750,608Net Income 2016: $26,554,4992016Revenue 2017: $25,049,151Expenses 2017: $5,851,941Net Income 2017: $19,197,2102017Revenue 2018: $28,101,048Expenses 2018: $7,250,633Net Income 2018: $20,850,4152018Revenue 2019: $30,977,855Expenses 2019: $9,631,885Net Income 2019: $21,345,9702019Revenue 2020: $24,792,416Expenses 2020: $10,731,102Net Income 2020: $14,061,3142020Revenue 2021: $51,140,022Expenses 2021: $13,700,238Net Income 2021: $37,439,7842021Revenue 2022: $37,427,883Expenses 2022: $14,084,331Net Income 2022: $23,343,5522022Revenue 2023: $27,353,584Expenses 2023: $15,116,644Net Income 2023: $12,236,9402023Revenue 2024: $35,119,436Expenses 2024: $17,242,381Net Income 2024: $17,877,0552024

Highlighted filing

2015

Revenue$23,738,497
Expenses$4,146,838
Net Income$19,591,659
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 15, 2016
Return Version
2015v2.1
Gross Receipts
$42,647,210
Mission and Program Overview

Mission

Support for vocational rehabilitation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$69,065,835$72,491,363▲ $3,425,528
Cash and Non-Interest-Bearing Accounts$7,446$16,396,804▲ $16,389,358
Land, Buildings, and Equipment, Net$3,944,805$3,861,540▼ $83,265
Savings and Temporary Cash Investments$10,139,744$3,760,288▼ $6,379,456
Prepaid Expenses and Deferred Charges$1,402--
Total Assets$83,255,933$96,625,727▲ $13,369,794
Other Assets Total$96,701$115,732▲ $19,031
Liabilities
Accounts Payable and Accrued Expenses$5,000$5,000→ $0
Total Liabilities$5,000$5,000→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$83,250,933$96,620,727▲ $13,369,794
Total Net Assets Fund Balance$83,250,933$96,620,727▲ $13,369,794
Total Liabilities and Net Assets / Fund Balance$83,255,933$96,625,727▲ $13,369,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,611,540$663,878-
Land$1,250,000--
Compensation and Service Providers
Top Officer Pay4th percentile

Board Members and Trustees

NameTitle
Thomas C YoungChairman/tt
Melinda KacalTrustee
Michael M MillerPres/tt
Karl KochSec,trea/tt

Highest Paid Contractors

ContractorServicesLocationCompensation
Becker Capital ManagementInvest Mgmt1211 SW 5TH, Portland, OR 97204$246,548
Revenue and Support

Revenue Composition

Contributions and Grants
$20,000,000
Program Service Revenue
$0
Investment Income
$3,590,522
Other Revenue
$147,975
All Other Contributions
$20,000,000
Change in Net Assets
$19,591,659

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,414,943
Revenue Not Reported on Financial Statements
$323,554
Revenue Not Reported on Form 990
$-6,221,865
Total Revenue per Audited Statements
$17,193,078
Total Revenue per Form 990
$23,738,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,800,000
Other Expenses$346,838
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,800,000--$3,800,000
Fees for Service Investment Mgmnt Fees-$323,554-$323,554
Fees for Services Accounting-$13,700-$13,700
Insurance-$5,915-$5,915
Other Expenses-$1,200-$1,200
Fees for Services Legal-$710-$710
Total Functional Expenses$3,800,000$346,838$0$4,146,838

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,146,838
Expenses per Audited Statements$3,823,284
Total Expenses per Audited Statements$3,823,284
Expenses Not Reported on Financial Statements$323,554
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Goodwill IndustPortland, OR501c3Vocational Rehab$3,800,000
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
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 11B

“Audit firm assists in the preparation of federal form 990 and reviewed by gicw's director of finance and outside legal counsel. Prior to filing, the form 990 is distributed to the vocational development foundation board members for review. Questions are forwarded to the audit firm for resolution.”

Form 990, Page 6, Part VI, Line 12C

“The board of trustees annually complete and sign a conflict of interest questionnaire.”

Form 990, Page 6, Part VI, Line 19

“The governing documents and conflict of interest policy are not normally available to the general public. The annual audited financial statements are filed with the oregon department of justice and as such are a public document.”

Filing and Contact Details

Filer

Filer Name
Vocational Development Foundation
EIN
93-1300043
Phone
5032386115
Address
1943 SE 6TH AVENUE, PORTLAND, OR 97214

Signing Officer

Name
Michael M Miller
Title
Pres/tt
Phone
5032386115
Signed
2016-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael M Miller
Formed
2000
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Jarrard Seibert Pollard & Co LLC
Address
1800 BLANKENSHIP RD SUITE 450, WEST LINN, OR 97068-4191
Preparer
Russell T Ries
Phone
5037237600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“Providing funding for vocational rehabilitation services, training, employment and opportunities for personal growth as an interim step in the vocational rehabilitation process for people with disabilities and the disadvantaged who cannot be readily absorbed in the competitive labor market or during such times as employment opportunities for them in the competitive labor market do not exist; and/or assisting people with disabilities and the disadvantaged to attain the fullest development of which they are capable through the skillful use of recognized techniques of vocational rehabilitation, social work, life guidance, evaluation, training, the inspiration of religion, and/or useful employment.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization files returns in the u.s. Federal jurisdiction. The organization is no longer subject to u.s. Federal examinations by tax authorities for years before 2012. The organization follows the provisions of uncertain tax positions as addressed in fasb accounting standards codification 740-10-65-1. The organization recognized no increase in the liability for unrecognized tax benefits. The organization has no tax position at december 31, 2015 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The organization recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The organization had no accruals for interest and penalties at december 31, 2015.”

Raw XML Appendix366 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FILES RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE ORGANIZATION RECOGNIZED NO INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS NO TAX POSITION AT DECEMBER 31, 2015 FOR WHICH THE ULTIMATE DEDUCTIBILITY IS HIGHLY CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY ABOUT THE TIMING OF SUCH DEDUCTIBILITY. THE ORGANIZATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ORGANIZATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GOODWILL INDUST
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0COLUMB WILLAMETTE
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT FUNDS ARE USED TO SUPPORT THREE SERVICE PROGRAMS PROVIDED BY GOODWILL INDUSTRIES OF THE COLUMBIA WILLAMETTE (GICW): JOB CONNECTION SERVICES (EMPLOYMENT SERVICES) ENGLISH AS A SECOND LANGUAGE PROGRAM EMPLOYEE CAREER ENHANCEMENT PROGRAM THE CEO OF GICW IS A BOARD MEMBER OF THE VOCATIONAL DEVELOPMENT FOUNDATION. HE PERIODICALLY (AT LEAST MONTHLY) REVIEWS THE PROGRESS OF THESE PROGRAMS. THE CHAIRMAN OF THE BOARD OF GICW ALSO SERVES ON THE BOARD OF THE FOUNDATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING FUNDING FOR VOCATIONAL REHABILITATION SERVICES, TRAINING, EMPLOYMENT AND OPPORTUNITIES FOR PERSONAL GROWTH AS AN INTERIM STEP IN THE VOCATIONAL REHABILITATION PROCESS FOR PEOPLE WITH DISABILITIES AND THE DISADVANTAGED WHO CANNOT BE READILY ABSORBED IN THE COMPETITIVE LABOR MARKET OR DURING SUCH TIMES AS EMPLOYMENT OPPORTUNITIES FOR THEM IN THE COMPETITIVE LABOR MARKET DO NOT EXIST; AND/OR ASSISTING PEOPLE WITH DISABILITIES AND THE DISADVANTAGED TO ATTAIN THE FULLEST DEVELOPMENT OF WHICH THEY ARE CAPABLE THROUGH THE SKILLFUL USE OF RECOGNIZED TECHNIQUES OF VOCATIONAL REHABILITATION, SOCIAL WORK, LIFE GUIDANCE, EVALUATION, TRAINING, THE INSPIRATION OF RELIGION, AND/OR USEFUL EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AUDIT FIRM ASSISTS IN THE PREPARATION OF FEDERAL FORM 990 AND REVIEWED BY GICW'S DIRECTOR OF FINANCE AND OUTSIDE LEGAL COUNSEL. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO THE VOCATIONAL DEVELOPMENT FOUNDATION BOARD MEMBERS FOR REVIEW. QUESTIONS ARE FORWARDED TO THE AUDIT FIRM FOR RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST QUESTIONNAIRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT NORMALLY AVAILABLE TO THE GENERAL PUBLIC. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE FILED WITH THE OREGON DEPARTMENT OF JUSTICE AND AS SUCH ARE A PUBLIC DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02016-12-15 16:53:06Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL M MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES/TT
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JARRARD SEIBERT POLLARD & CO LLC
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ReturnHeader/PreparerPersonGrp/PhoneNum05037237600
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUSSELL T RIES
ReturnHeader/ReturnTs02016-07-20T09:49:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$96,625,727
Liabilities
$5,000
Net assets
$96,620,727
Revenue
$23,738,497
Expenses
$4,146,838
Net income
$19,591,659
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$328$0.00$328$35.1$17.2$17.9
2023Detailed filing. Detailed filing data is available for this year.$293$0.00$293$27.4$15.1$12.2
2022Detailed filing. Detailed filing data is available for this year.$259$0.00$259$37.4$14.1$23.3
2021Detailed filing. Detailed filing data is available for this year.$280$0.00$280$51.1$13.7$37.4
2020Detailed filing. Detailed filing data is available for this year.$229$0.00$229$24.8$10.7$14.1
2019Detailed filing. Detailed filing data is available for this year.$198$0.00$198$31.0$9.63$21.3
2018Detailed filing. Detailed filing data is available for this year.$158$0.01$158$28.1$7.25$20.9
2017Detailed filing. Detailed filing data is available for this year.$156$0.01$156$25.0$5.85$19.2
2016Detailed filing. Detailed filing data is available for this year.$125$0.01$125$31.3$4.75$26.6
2015Detailed filing. Detailed filing data is available for this year.$96.6$0.01$96.6$23.7$4.15$19.6
2014Detailed filing. Detailed filing data is available for this year.$83.3$0.01$83.3$14.2$3.59$10.6
2013Detailed filing. Detailed filing data is available for this year.$72.1$0.00$72.1$9.67$3.32$6.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$58.9$0.00$58.9$2.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.3$0.01$37.3$1.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$0.01$27.3$1.16