Civic Intelligence

Northwest Zen Sangha

990 • Fiscal year 2014 • EIN 93-6095067

Sep 01, 2013 to Aug 31, 2014 • Filed on May 07, 2015

3105 NE 84th Street97220

(503) 239-4846

Siviq Scores

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

Liabilities / Assets

75th percentile

0.43x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

1.46x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

96th percentile

76%

Higher net margin than 96% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

37th percentile

$17,009

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

91st percentile

45%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

96th percentile

152%

Faster revenue growth than 96% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,443,448

Up $1,061,262 (+45%) from 2013

Net Assets

Up

$1,971,607

Up $1,382,086 (+234%) from 2013

Liabilities

Down

$1,471,841

Down $320,824 (-18%) from 2013

Revenue

Up

$1,008,142

Up $608,090 (+152%) from 2013

Expenses

Down

$242,247

Down $32,941 (-12%) from 2013

Net Income

Up

$765,895

Up $641,031 (+513%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $940,343Liabilities 2012: $485,789Net Assets 2012: $454,5542012Assets 2013: $2,382,186Liabilities 2013: $1,792,665Net Assets 2013: $589,5212013Assets 2014: $3,443,448Liabilities 2014: $1,471,841Net Assets 2014: $1,971,6072014Assets 2015: $5,044,797Liabilities 2015: $2,513,936Net Assets 2015: $2,530,8612015

Highlighted filing

2014

Assets$3,443,448
Liabilities$1,471,841
Net Assets$1,971,607

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2012: $396,210Expenses 2012: $199,100Net Income 2012: $197,1102012Revenue 2013: $400,052Expenses 2013: $275,188Net Income 2013: $124,8642013Revenue 2014: $1,008,142Expenses 2014: $242,247Net Income 2014: $765,8952014Revenue 2015: $760,154Expenses 2015: $200,315Net Income 2015: $559,8392015

Highlighted filing

2014

Revenue$1,008,142
Expenses$242,247
Net Income$765,895
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
May 7, 2015
Return Version
2013v4.0
Gross Receipts
$1,726,060
Mission and Program Overview

Mission

To provide for the Transmission of the teachings and practice of Soto Zen Buddhism. To be a sanctuary of Buddha, Dharma and Sangha in such a way as to cultivate compassion, love, wisdom and understanding within the members. To preserve the Transmission lineage. To promote lay practice first, but also provide for priest training. To provide the facilities and support the priests necessary for these ends, and to meet the religious needs of the members, their families and the community at large. To provide the traditional religious services, counseling and instruction of a Soto Zen Temple, and to provide additional facilities such as retreat centers, affiliate temples, etc. as deemed necessary by the membership to fulfill these purposes.

To provide for the transmission of the teachings and practice of Soto Zen Buddhism. To promote lay practice first, but also provide for priest training. To provide the facilities and support the priests necessary for these ends, and to meet the religious needs of the members, their families and the community at large. Purchased a 14 acre brownfield in NE Portland and began remediation work in order to build a zen temple, offices, pre-school and residential community on the property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,927,974$1,823,360▼ $104,614
Cash and Non-Interest-Bearing Accounts$103,800$422,995▲ $319,195
Savings and Temporary Cash Investments$19,232$251,113▲ $231,881
Loans From Officers Directors$200,000$200,000→ $0
Pledges and Grants Receivable$0$6,096▲ $6,096
Prepaid Expenses and Deferred Charges$32,265$3,256▼ $29,009
Accounts Receivable$49,350$1,869▼ $47,481
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$2,382,186$3,443,448▲ $1,061,262
Other Assets Total$249,565$934,759▲ $685,194
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,563,633$1,096,524▼ $467,109
Accounts Payable and Accrued Expenses$27,596$163,706▲ $136,110
Deferred Revenue$1,436$10,736▲ $9,300
Other Liabilities-$875-
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,792,665$1,471,841▼ $320,824
Net Assets / Fund Balance
Unrestricted Net Assets$588,085$1,960,871▲ $1,372,786
Temporarily Rstr Net Assets$1,436$10,736▲ $9,300
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$589,521$1,971,607▲ $1,382,086
Total Liabilities and Net Assets / Fund Balance$2,382,186$3,443,448▲ $1,061,262

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,799,028-$1,799,028
Buildings$14,729$338$15,067
Other Land Buildings$4,705$3,598$8,303
Equipment$4,898$1,748$6,646
Leasehold Improvements$0$0$0
Other Assets Org$280,040--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrea Gyokuko CarlsonPresident, Co-AbbotFT$17,009$17,009

Board Members and Trustees

NameTitle
Valerie KellyChair of the Board of Directors
Deborah GantVice-Chair of the Board of Directors
Caroline Suzanne MichalikBoard Member
Debora Gay LewisBoard Member
Kevin GeoffroyBoard Member
Linda BebernesBoard Member
Michael RowellBoard Member
Jeffrey StookeyBoard Secretary
Joe NiskiTrustee
Genko Sylvan RainwaterCorporate Secretary
Todd SatterstenCorporate Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$370,734
Program Service Revenue
$69,756
Investment Income
$567,652
Other Revenue
$0
All Other Contributions
$156,661
Change in Net Assets
$765,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,639
Salaries, Compensation, and Employee Benefits$84,608
Total Fundraising Expense$7,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$66,359$16,590$0$82,949
Other Employee Benefits$19,547$8,641$1,320$29,508
Current Officers, Directors, Trustees, and Key Employees$21,618$5,436$837$27,891
Office Expenses$1,403$18,214$0$19,617
Other Salaries and Wages$7,993$5,582$1,635$15,210
Interest$0$10,891$0$10,891
Depreciation Depletion$5,575$1,394-$6,969
Pension Plan Contributions$4,534$1,777$399$6,710
Insurance$0$5,622$0$5,622
Payroll Taxes$3,597$1,375$317$5,289
Travel$5,027--$5,027
Advertising$1,756$0$2,894$4,650
Information Technology$0$1,993$0$1,993
Other Expenses$1,877$0$0$1,877
Conferences and Meetings$1,300$0$0$1,300
Total Functional Expenses$157,330$77,515$7,402$242,247
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$200,000$200,000→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Payable$875
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
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, Part VI, Section A, Line 6

Our Sangha (congregation) includes approximately 200 paying members.

Form 990, Part VI, Section A, Line 7A

Board of Directors: We mail a ballot to the current paying members of our Sangha. Their votes are weighted by years and level of membership. There are five governing councils of the temple. Each council's mandate spells out how council members are elected or appointed and who has voting rights or the right to appoint. All council mandates are publicly available on our website.

Form 990, Part VI, Section B, Line 11B

Board of Directors meet to review and approve financial statements and tax filings.

Form 990, Part VI, Section C, Line 19

The Bylaws and Articles of Incorporation are on our website. Hard copies of our policies are kept in a binder in the business office. The annual financial statements are presented to the Sangha after the fiscal year end. This report is also published in our newsletter and available in paper form. Brief financial summaries are provided in the newsletter periodically throughout the year.

Filing and Contact Details

Filer

EIN
93-6095067
Phone
5032394846

Signing Officer

Name
Kelly Klooster-McCombs
Title
Treasurer
Phone
5032394846
Signed
2015-05-07

Organization Details

Principal Officer
Andrea Gyokuko Carlson
Formed
1974
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
9
Employees
12
Volunteers
138
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The organization has purchased and is developing a 14 acre brownfield, the former site of LaVelle Landfill. The land will become a campus with a temple, pre-school, offices, meeting space, outdoor classroom, gardens, orchard and pathway. Land use evaluation and due diligence concluded this year. A building permit was issued allowing work to proceed on the foundation for the new Zendo and accessory buildings, including a workshop and trash structure. The surcharges was placed for future buildings. Bio swales and a pond have been dug. Habitat restoration and storm water management systems continue to be improved. An orchard, raised bed gardens and public access pathway are taking shape as of the end of this fiscal year. To date the capital outlay for this project is $934,759, recognized on the balance sheet as construction in progress.

Form 990, Part XI, Line 9

Net Proceeds from sale of real estate.

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IRS990/Desc0Residential Practice: Residential practice is an opportunity for members to live in the Center, part-time or full-time. Dharma Rain Zen Center residents commit to becoming an intimate part of the residential community as well as deepening their relationship to the larger DRZC Sangha. They commit to spending more time and energy doing formal practice within the context of Sangha than is usually possible outside of residency. During their term of residency they seek out and accept guidance from the Center teachers, Soto Zen teachings, and the dharma inherent in the Center's training matrix and traditions. As much as personal commitments allow, residents attend daily zazen, communal meals, Wednesday evening and Sunday morning programs, work practice days, monthly Fusatsu and in-town retreats. Four shared and/or private rooms were available to live in community with our two abbots and four ordained priests.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Caroline Suzanne Michalik
IRS990/Form990PartVIISectionAGrp/PersonNm2Valerie Kelly
IRS990/Form990PartVIISectionAGrp/PersonNm3Linda Bebernes
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice-Chair of the Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Corporate Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
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IRS990/MissionDesc0To provide for the Transmission of the teachings and practice of Soto Zen Buddhism. To be a sanctuary of Buddha, Dharma and Sangha in such a way as to cultivate compassion, love, wisdom and understanding within the members. To preserve the Transmission lineage. To promote lay practice first, but also provide for priest training. To provide the facilities and support the priests necessary for these ends, and to meet the religious needs of the members, their families and the community at large. To provide the traditional religious services, counseling and instruction of a Soto Zen Temple, and to provide additional facilities such as retreat centers, affiliate temples, etc. as deemed necessary by the membership to fulfill these purposes.
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IRS990/PrincipalOfficerNm0Andrea Gyokuko Carlson
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IRS990/ProgSrvcAccomActy2Grp/Desc0Adult Retreats & Workshops: Approximately every six weeks, the Center holds a retreat. These range from one-day retreats on Saturdays (Zazenkai) and weekend retreats to a week-long intensive Sesshin, a term which means "examine the heart." Retreats include meditation and services, tea, class, work periods, and some also include an opportunity for discussion and questions. Periods of focused practice are an ancient and vital part of Buddhist, and especially Zen, tradition. At retreat we have an opportunity to focus on deep meditation and inner reflection. The longer retreats include the opportunity for private interviews with teachers, lectures and special ceremonies, as well as formal meals (oryoki) and longer periods of meditation. Only direct program costs for meals and materials are shown.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Children's Programs Dharma Garden: Dharma School - During the school year from Sept-May, twice a month children's classes are held during Sunday service. Through stories and songs, art projects and games, discussions and ritual, children in our Dharma School are offered opportunities to deepen their understanding of themselves, the teachings of Buddhism and the practice of the Dharma in their daily lives. Dharma Camp - Mandala on the Mountain is a week long summer camp, for kids aged nine through eighteen who are interested in Buddhism. Dharma Rain Zen Center has been running these camps since 1994. Campers come from a variety of traditions and have different levels of familiarity with Buddhism. The mountain retreat encourages mindfulness while exploring nature and enjoying traditional summer camp activities such as hiking and campfire skits. Dharma Camp has grown to include campers from across the United States. This year we hosted 46 kids from six States with 15 staff members on hand, a 3:1 ratio. Pre-School Program: DRZC has received a dedicated donation to begin a pre-school program for 3-5 year old children. Our development team has undertaken the task of researching a program model and writing a business plan. The Frog Song pre-school has a projected start date of September 2015.
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