Civic Intelligence

Pacific Cascade Communications Corporation

990 • Fiscal year 2014 • EIN 94-1693833

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 29, 2015

1139 Hartnell AvenueRedding, CA 96002

(530) 222-4455

Siviq Scores

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

Liabilities / Assets

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

23rd percentile

-8.0%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

54th percentile

$23,048

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

20th percentile

-6.8%

Faster asset growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-6.6%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Flat

$805,952

Flat from 2014

Net Assets

Flat

$775,449

Flat from 2014

Liabilities

Flat

$30,503

Flat from 2014

Revenue

Flat

$738,585

Flat from 2014

Expenses

Flat

$797,954

Flat from 2014

Net Income

Flat

-$59,369

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $864,936Liabilities 2011: $57,444Net Assets 2011: $807,4922011Assets 2012: $853,561Liabilities 2012: $52,649Net Assets 2012: $800,9122012Assets 2013: $865,028Liabilities 2013: $30,210Net Assets 2013: $834,8182013Assets 2014: $805,952Liabilities 2014: $30,503Net Assets 2014: $775,4492014Assets 2014: $805,952Liabilities 2014: $30,503Net Assets 2014: $775,4492014Assets 2015: $804,625Liabilities 2015: $27,010Net Assets 2015: $777,6152015Assets 2016: $767,568Liabilities 2016: $26,042Net Assets 2016: $741,5262016Assets 2017: $780,002Liabilities 2017: $32,770Net Assets 2017: $747,2322017Assets 2018: $744,511Liabilities 2018: $18,294Net Assets 2018: $726,2172018Assets 2019: $756,832Liabilities 2019: $5,750Net Assets 2019: $751,0822019Assets 2020: $759,382Liabilities 2020: $5,604Net Assets 2020: $753,7782020Assets 2021: $790,044Liabilities 2021: $5,600Net Assets 2021: $784,4442021Assets 2022: $838,735Liabilities 2022: $5,600Net Assets 2022: $833,1352022Assets 2023: $840,183Liabilities 2023: $5,600Net Assets 2023: $834,5832023Assets 2024: $933,282Liabilities 2024: $177,764Net Assets 2024: $755,5182024

Highlighted filing

2014

Assets$805,952
Liabilities$30,503
Net Assets$775,449

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $677,529Expenses 2011: $745,287Net Income 2011: -$67,7582011Expenses 2012: $754,1442012Revenue 2013: $791,161Expenses 2013: $757,255Net Income 2013: $33,9062013Revenue 2014: $738,585Expenses 2014: $797,954Net Income 2014: -$59,3692014Revenue 2014: $738,585Expenses 2014: $797,954Net Income 2014: -$59,3692014Revenue 2015: $794,945Expenses 2015: $792,779Net Income 2015: $2,1662015Revenue 2016: $756,369Expenses 2016: $792,458Net Income 2016: -$36,0892016Revenue 2017: $815,352Expenses 2017: $809,646Net Income 2017: $5,7062017Revenue 2018: $804,471Expenses 2018: $825,486Net Income 2018: -$21,0152018Revenue 2019: $877,153Expenses 2019: $853,065Net Income 2019: $24,0882019Revenue 2020: $785,130Expenses 2020: $784,221Net Income 2020: $9092020Revenue 2021: $792,565Expenses 2021: $763,532Net Income 2021: $29,0332021Revenue 2022: $753,005Expenses 2022: $704,314Net Income 2022: $48,6912022Revenue 2023: $749,498Expenses 2023: $750,104Net Income 2023: -$6062023Revenue 2024: $697,315Expenses 2024: $668,409Net Income 2024: $28,9062024

Highlighted filing

2014

Revenue$738,585
Expenses$797,954
Net Income-$59,369
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 29, 2015
Return Version
2014v5.0
Gross Receipts
$738,585
Mission and Program Overview

Mission

Broadcasting religious programming

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$834,818$775,449▼ $59,369
Land, Buildings, and Equipment, Net$367,507$336,753▼ $30,754
Savings and Temporary Cash Investments$103,756$83,294▼ $20,462
Cash and Non-Interest-Bearing Accounts$58,362$52,520▼ $5,842
Accounts Receivable$17,770$15,752▼ $2,018
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$865,028$805,952▼ $59,076
Other Assets Total$317,633$317,633→ $0
Liabilities
Unsecured Notes Loans Payable$27,000$25,600▼ $1,400
Other Liabilities$3,210$4,903▲ $1,693
Total Liabilities$30,210$30,503▲ $293
Net Assets / Fund Balance
Total Net Assets Fund Balance$834,818$775,449▼ $59,369
Total Liabilities and Net Assets / Fund Balance$865,028$805,952▼ $59,076

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$232,253$694,623$926,876
Land$104,500-$104,500
Other Assets Org$317,633--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David L MorrowPresidentPT$23,048$23,048

Board Members and Trustees

NameTitle
Royal D BlueSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$663,729
Program Service Revenue
$74,790
Investment Income
$66
Other Revenue
$0
All Other Contributions
$663,729
Change in Net Assets
$-59,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$410,015
Other Expenses$387,939
Total Fundraising Expense$6,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$267,651$67,266-$334,917
Occupancy$188,359$9,914-$198,273
Depreciation Depletion$40,968$2,156-$43,124
Payroll Taxes$19,203$7,557-$26,760
Other Employee Benefits$23,312$1,978-$25,290
Current Officers, Directors, Trustees, and Key Employees-$23,048-$23,048
Office Expenses$9,958$1,106$582$11,646
Insurance$9,172$1,019-$10,191
Conferences and Meetings$8,629$959-$9,588
Other Expenses$6,188$662$1,200$6,188
Travel$3,864$429-$4,293
Information Technology$4,187--$4,187
All Other Expenses$1,606$178$1,784$3,568
Advertising--$3,158$3,158
Fees for Services Accounting-$2,763-$2,763
Interest-$1,296-$1,296
Total Functional Expenses$670,899$120,331$6,724$797,954
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Phil MorrowSon-boardmbrSalary & Health BenefitsNo$64,844

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$4,903
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
Yes
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
Yes
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, Line 11B: Form 990 Review Process

Additional copies of form 990 are provided by the accounting firm and presented to the board by the president.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board reviews possible conflicts when they arise. Following the disclosure of a possible conflict of interest the board will appoint a qualified independent individual to determine the specific nature of the conflict and determine the actions necessary.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is reviewed annually and approved by the board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation is reviewed annually and approved by the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Are made available upon request

Filing and Contact Details

Filer

Filer Name
Pacific Cascade Communications
EIN
94-1693833
Phone
5302224455
Address
1139 HARTNELL AVENUE, REDDING, CA 96002

Signing Officer

Name
David L Morrow
Title
President
Signed
2015-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David L Morrow
Formed
1969
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
1
Employees
13
Volunteers
25

Preparer

Firm
EVANHOE KELLOGG & COMPANY CPAs INC
Address
340 Hartnell Avenue Suite A, Redding, CA 96002
Preparer
Lee C Kellogg
Phone
5302441900
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - CAPITALIZATION POLICY (NOTES, STATEMENT)CAPITALIZATION AND RELATED POLICY TO REFLECT AUTOMATIC CHANGE RESULTING FROM REV PROC 2015-141 PURPOSE THIS ACCOUNTING POLICY ESTABLISHES THE MINIMUM COST (CAPITALIZATION AMOUNT) THAT SHALL BE USED TO DETERMINE THE CAPITAL ASSETS THAT ARE TO BE RECORDED.2 - CAPITAL ASSET DEFINITION A "CAPITAL ASSET" IS DEFINED AS A UNIT OF PROPERTY THAT: (1) HAS AN ECONOMIC USEFUL LIFE THAT EXTENDS BEYOND 12 MONTHS; AND (2) WAS ACQUIRED OR PRODUCED FOR A COST EXCEEDING $500 ($200 FOR SUPPLIES AND MATERIALS); OR EXCEEDING 10% OF THE UNADJUSTED COST BASIS OF AN EXISTING PROPERTY OR $10,000; WHICHEVER IS LESS. CAPITAL ASSETS MUST BE CAPITALIZED AND DEPRECIATED FOR BOOKKEEPING AND TAX PURPOSES.3 - CAPITALIZATION THRESHOLDS THE TAXPAYER ESTABLISHES $500 AS THE THRESHOLD AMOUNT FOR MINIMUM CAPITALIZATION OF A UNIT OF PROPERTY. ANY UNITS OF PROPERTY COSTING BELOW THIS AMOUNT SHOULD BE EXPENSED IN THE BUSINESS BOOKKEEPING. THE TAXPAYER ESTABLISHES $200 AS THE THRESHOLD AMOUNT FOR MINIMUM CAPITALIZATION OF MATERIALS OR SUPPLIES WITH A USEFUL LIFE EXCEEDING 12 MONTHS.4 - CAPITALIZATION METHOD AND PROCEDURE ALL CAPITAL ASSETS ARE RECORDED AT HISTORICAL COST AS OF THE DATE ACQUIRED. TANGIBLE ASSETS COSTING BELOW THE AFOREMENTIONED THRESHOLD AMOUNTS ARE RECORDED AS AN EXPENSE IN THE BUSINESS BOOKKEEPING. ASSETS WITH AN ECONOMIC USEFUL LIFE OF 12 MONTHS OR LESS ARE REQUIRED TO BE EXPENSED FOR BOOKKEEPING PURPOSES, REGARDLESS OF THE ACQUISITION OR PRODUCTION COSTS.5 RECORDKEEPING INVOICES SUBSTANTIATING AN ACQUISITION COST OF EACH UNIT OF PROPERTY SHALL BE RETAINED FOR A MINIMUM OF FOUR YEARS.

Form 990, Part XII, Line 1: Change of Accounting Method

Form 3115 filed to comply with new regulations. No 481(a) adjustment made.

Raw XML AppendixShowing 400 of 413 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/LandGrp/BookValueAmt0104500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0104500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0317633
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FRANCHISE APPRAISAL VALUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0336753
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0317633
IRS990ScheduleD/TotalLiabilityAmt04903
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - CAPITALIZATION POLICY (NOTES, STATEMENT)CAPITALIZATION AND RELATED POLICY TO REFLECT AUTOMATIC CHANGE RESULTING FROM REV PROC 2015-141 PURPOSE THIS ACCOUNTING POLICY ESTABLISHES THE MINIMUM COST (CAPITALIZATION AMOUNT) THAT SHALL BE USED TO DETERMINE THE CAPITAL ASSETS THAT ARE TO BE RECORDED.2 - CAPITAL ASSET DEFINITION A "CAPITAL ASSET" IS DEFINED AS A UNIT OF PROPERTY THAT: (1) HAS AN ECONOMIC USEFUL LIFE THAT EXTENDS BEYOND 12 MONTHS; AND (2) WAS ACQUIRED OR PRODUCED FOR A COST EXCEEDING $500 ($200 FOR SUPPLIES AND MATERIALS); OR EXCEEDING 10% OF THE UNADJUSTED COST BASIS OF AN EXISTING PROPERTY OR $10,000; WHICHEVER IS LESS. CAPITAL ASSETS MUST BE CAPITALIZED AND DEPRECIATED FOR BOOKKEEPING AND TAX PURPOSES.3 - CAPITALIZATION THRESHOLDS THE TAXPAYER ESTABLISHES $500 AS THE THRESHOLD AMOUNT FOR MINIMUM CAPITALIZATION OF A UNIT OF PROPERTY. ANY UNITS OF PROPERTY COSTING BELOW THIS AMOUNT SHOULD BE EXPENSED IN THE BUSINESS BOOKKEEPING. THE TAXPAYER ESTABLISHES $200 AS THE THRESHOLD AMOUNT FOR MINIMUM CAPITALIZATION OF MATERIALS OR SUPPLIES WITH A USEFUL LIFE EXCEEDING 12 MONTHS.4 - CAPITALIZATION METHOD AND PROCEDURE ALL CAPITAL ASSETS ARE RECORDED AT HISTORICAL COST AS OF THE DATE ACQUIRED. TANGIBLE ASSETS COSTING BELOW THE AFOREMENTIONED THRESHOLD AMOUNTS ARE RECORDED AS AN EXPENSE IN THE BUSINESS BOOKKEEPING. ASSETS WITH AN ECONOMIC USEFUL LIFE OF 12 MONTHS OR LESS ARE REQUIRED TO BE EXPENSED FOR BOOKKEEPING PURPOSES, REGARDLESS OF THE ACQUISITION OR PRODUCTION COSTS.5 RECORDKEEPING INVOICES SUBSTANTIATING AN ACQUISITION COST OF EACH UNIT OF PROPERTY SHALL BE RETAINED FOR A MINIMUM OF FOUR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADDITIONAL COPIES OF FORM 990 ARE PROVIDED BY THE ACCOUNTING FIRM AND PRESENTED TO THE BOARD BY THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS POSSIBLE CONFLICTS WHEN THEY ARISE. FOLLOWING THE DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST THE BOARD WILL APPOINT A QUALIFIED INDEPENDENT INDIVIDUAL TO DETERMINE THE SPECIFIC NATURE OF THE CONFLICT AND DETERMINE THE ACTIONS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 3115 FILED TO COMPLY WITH NEW REGULATIONS. NO 481(A) ADJUSTMENT MADE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 1: Change of Accounting Method
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IRS990/TerminateOperationsInd0false
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IRS990/USAddress/CityNm0REDDING
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ReturnHeader/BuildTS02016-03-07 17:11:31Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID L MORROW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PACIFIC CASCADE COMMUNICATIONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
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ReturnHeader/Filer/PhoneNum05302224455
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.33$1.78$7.56$6.97$6.68$0.29
2023Summary only. Only limited summary data is available for this year.$8.40$0.06$8.35$7.49$7.50$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.39$0.06$8.33$7.53$7.04$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.90$0.06$7.84$7.93$7.64$0.29
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.59$0.06$7.54$7.85$7.84$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.57$0.06$7.51$8.77$8.53$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.45$0.18$7.26$8.04$8.25$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.80$0.33$7.47$8.15$8.10$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.68$0.26$7.42$7.56$7.92$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.05$0.27$7.78$7.95$7.93$0.02
2014Detailed filing. Detailed filing data is available for this year.$8.06$0.31$7.75$7.39$7.98$0.59
2014Summary only. Only limited summary data is available for this year.$8.06$0.31$7.75$7.39$7.98$0.59
2013Detailed filing. Detailed filing data is available for this year.$8.65$0.30$8.35$7.91$7.57$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.54$0.53$8.01$7.54
2011Summary only. Only limited summary data is available for this year.$8.65$0.57$8.07$6.78$7.45$0.68