Civic Intelligence

Opal Creek Ancient Forest Center

990 • Fiscal year 2019 • EIN 94-3112973

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 06, 2020

721 NW 9th Avenue Suite 236Portland, OR 97209

(503) 892-2782

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.18x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

66th percentile

0.21x

Higher debt load relative to revenue than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

61st percentile

7.8%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$67,972

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

66th percentile

9.6%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,174,176

Up $103,083 (+9.6%) from 2018

Net Assets

Up

$963,026

Up $78,327 (+8.9%) from 2018

Liabilities

Up

$211,150

Up $24,756 (+13%) from 2018

Revenue

Up

$1,005,617

Up $173,002 (+21%) from 2018

Expenses

Up

$927,290

Up $90,696 (+11%) from 2018

Net Income

Up

$78,327

Up $82,306 (+2069%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,218,224Liabilities 2010: $33,373Net Assets 2010: $1,184,8512010Assets 2011: $1,091,578Liabilities 2011: $35,451Net Assets 2011: $1,056,1272011Assets 2012: $1,191,189Liabilities 2012: $61,569Net Assets 2012: $1,129,6202012Assets 2013: $1,153,569Liabilities 2013: $55,630Net Assets 2013: $1,097,9392013Assets 2014: $1,122,033Liabilities 2014: $68,453Net Assets 2014: $1,053,5802014Assets 2015: $1,004,338Liabilities 2015: $74,765Net Assets 2015: $929,5732015Assets 2016: $1,004,565Liabilities 2016: $81,724Net Assets 2016: $922,8412016Assets 2017: $992,639Liabilities 2017: $103,961Net Assets 2017: $888,6782017Assets 2018: $1,071,093Liabilities 2018: $186,394Net Assets 2018: $884,6992018Assets 2019: $1,174,176Liabilities 2019: $211,150Net Assets 2019: $963,0262019Assets 2020: $1,177,311Liabilities 2020: $214,862Net Assets 2020: $962,4492020Assets 2021: $3,161,906Liabilities 2021: $57,942Net Assets 2021: $3,103,9642021Assets 2022: $3,513,351Liabilities 2022: $134,479Net Assets 2022: $3,378,8722022Assets 2023: $3,430,159Liabilities 2023: $54,147Net Assets 2023: $3,376,0122023Assets 2024: $3,847,411Liabilities 2024: $604,634Net Assets 2024: $3,242,7772024

Highlighted filing

2019

Assets$1,174,176
Liabilities$211,150
Net Assets$963,026

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $479,1562010Expenses 2011: $606,4312011Expenses 2012: $621,3022012Revenue 2013: $610,831Expenses 2013: $642,512Net Income 2013: -$31,6812013Revenue 2014: $668,089Expenses 2014: $712,448Net Income 2014: -$44,3592014Revenue 2015: $606,017Expenses 2015: $730,024Net Income 2015: -$124,0072015Revenue 2016: $694,421Expenses 2016: $701,153Net Income 2016: -$6,7322016Revenue 2017: $687,792Expenses 2017: $721,955Net Income 2017: -$34,1632017Revenue 2018: $832,615Expenses 2018: $836,594Net Income 2018: -$3,9792018Revenue 2019: $1,005,617Expenses 2019: $927,290Net Income 2019: $78,3272019Revenue 2020: $645,545Expenses 2020: $646,122Net Income 2020: -$5772020Revenue 2021: $2,660,877Expenses 2021: $514,866Net Income 2021: $2,146,0112021Revenue 2022: $983,266Expenses 2022: $696,447Net Income 2022: $286,8192022Revenue 2023: $1,188,627Expenses 2023: $1,242,758Net Income 2023: -$54,1312023Revenue 2024: $1,308,419Expenses 2024: $1,326,112Net Income 2024: -$17,6932024

Highlighted filing

2019

Revenue$1,005,617
Expenses$927,290
Net Income$78,327
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 6, 2020
Return Version
2019v5.0
Gross Receipts
$1,022,646
Mission and Program Overview

Mission

The organization promotes ancient forest stewardship through educational experiences inspired by opal creek's natural and cultural history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$809,948$885,687▲ $75,739
Cash and Non-Interest-Bearing Accounts$128,856$161,600▲ $32,744
Pledges and Grants Receivable$43,095$40,971▼ $2,124
Savings and Temporary Cash Investments$10,426$31,467▲ $21,041
Prepaid Expenses and Deferred Charges$6,406$25,077▲ $18,671
Accounts Receivable$6,283$6,667▲ $384
Inventories for Sale or Use$3,987$3,352▼ $635
Other Notes and Loans Receivable, Net-$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-
Total Assets$1,071,093$1,174,176▲ $103,083
Other Assets Total$62,092$19,355▼ $42,737
Liabilities
Deferred Revenue$54,641$85,770▲ $31,129
Other Liabilities$70,000$64,424▼ $5,576
Accounts Payable and Accrued Expenses$30,063$34,473▲ $4,410
Mortgage Notes Payable Secured by Investment Property$31,690$26,483▼ $5,207
Total Liabilities$186,394$211,150▲ $24,756
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$797,429$875,756▲ $78,327
Net Assets With Donor Restrictions$87,270$87,270→ $0
Total Net Assets Fund Balance$884,699$963,026▲ $78,327
Total Liabilities and Net Assets / Fund Balance$1,071,093$1,174,176▲ $103,083

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$594,021$1,132,722$1,726,743
Equipment$110,411$232,925$343,336
Land$181,255-$181,255
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie RyanPast Exec. DirectorFT$63,856$4,116$67,972

Board Members and Trustees

NameTitle
Amy WeedenChair
Celeste Schaefer SnyderVice Chair
Ann SmithDirector
Bill BarnesDirector
Carolyn AllisonDirector
Dan BauerDirector
Josh KlingDirector
Rich HannahDirector
Stephen AiguierDirector
Dwayne CanfieldExecutive Director
Clint JohnsonSecretary
Dave YudkinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$437,474
Program Service Revenue
$548,338
Investment Income
$0
Other Revenue
$19,805
All Other Contributions
$437,474
Change in Net Assets
$78,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$476,452
Other Expenses$450,838
Total Fundraising Expense$97,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$251,604$41,924$55,594$349,122
Depreciation Depletion$76,463--$76,463
Current Officers, Directors, Trustees, and Key Employees$46,020$11,784$10,168$67,972
Fees for Services Other$26,691$17,238$1,830$45,759
Payroll Taxes$34,571$5,230$3,786$43,587
Occupancy$16,745$14,933$1,317$32,995
Office Expenses$3,467$19,899$5,048$28,414
Insurance-$25,368$625$25,993
Travel$12,871$11,350$692$24,913
All Other Expenses$8,001$3,675$6,979$18,655
Other Employee Benefits-$15,771-$15,771
Conferences and Meetings$15,114-$72$15,186
Other Expenses$4,023$3,405$4,356$11,784
Advertising$3,392$1,684$6,522$11,598
Interest$438$6,631-$7,069
Total Functional Expenses$648,331$181,536$97,423$927,290
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,392
Fundraising Direct Expenses$7,072
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$19,392$19,392$2,017$17,375
Total Events$19,392$19,392$7,072$12,320
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-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$64,424
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 35% controlled entity
No
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, Line 11B: Form 990 Review Process

The form 990 is made available to board members to review prior to filing.

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

Board members and staff are asked to disclose conflict of interest as situations arise. Board members are asked to disclose conflict of interest at board meetings.

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

Finance and executive committee uses annual "opportunity knocks wage and benefit report" to obtain comparability data for compensation of executive director.

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

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Opal Creek Ancient Forest Center
EIN
94-3112973
Phone
5038922782
Address
721 NW 9th Avenue Suite 236, Portland, OR 97209

Signing Officer

Name
Dwayne Canfield
Title
Executive Director
Signed
2020-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dwayne Canfield
Formed
1989
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
30
Volunteers
30

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST EXEC. DIR.
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Dir.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07485
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IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt062092
IRS990/OtherAssetsTotalGrp/EOYAmt019355
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015771
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015771
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1WORKSHOP INSTRUCTORS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3DUES
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IRS990/OtherExpensesGrp/FundraisingAmt14356
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02644
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IRS990/OtherExpensesGrp/ProgramServicesAmt234181
IRS990/OtherExpensesGrp/ProgramServicesAmt34023
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IRS990/OtherExpensesGrp/TotalAmt311784
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06406
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IRS990/PrincipalOfficerNm0DWAYNE CANFIELD
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IRS990/PYOtherRevenueAmt022545
IRS990/PYProgramServiceRevenueAmt0499949
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IRS990/PYSalariesCompEmpBnftPaidAmt0429551
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt011175
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0184134
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0175041
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0539661
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0522680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0502606
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0423774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02573893
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98750
IRS990ScheduleA/PublicSupportPY509Pct00.98670

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.85$0.60$3.24$1.31$1.33$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.05$3.38$1.19$1.24$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.51$0.13$3.38$0.98$0.70$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.06$3.10$2.66$0.51$2.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.21$0.96$0.65$0.65$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.21$0.96$1.01$0.93$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.19$0.88$0.83$0.84$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.10$0.89$0.69$0.72$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.08$0.92$0.69$0.70$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.07$0.93$0.61$0.73$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.07$1.05$0.67$0.71$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.15$0.06$1.10$0.61$0.64$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.06$1.13$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.04$1.06$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.03$1.18$0.48