Civic Intelligence

Three Rivers Carousel Foundation

990 • Fiscal year 2015 • EIN 13-4228551

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

2901 Space F Southridge BlvdKennewick, WA 99338

(509) 585-8800

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.12x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

47th percentile

$56,750

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

22nd percentile

-5.2%

Faster asset growth than 22% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,873,386

Down $210,666 (-5.2%) from 2014

Net Assets

Up

$3,816,409

Up $59,877 (+1.6%) from 2014

Liabilities

Down

$56,977

Down $270,543 (-83%) from 2014

Revenue

Down

$457,762

Down $648,259 (-59%) from 2014

Expenses

Up

$397,885

Up $265,452 (+200%) from 2014

Net Income

Down

$59,877

Down $913,711 (-94%) from 2014

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: $1,563,901Liabilities 2012: $0Net Assets 2012: $1,563,9012012Assets 2013: $2,729,739Liabilities 2013: $0Net Assets 2013: $2,729,7392013Assets 2014: $4,084,052Liabilities 2014: $327,520Net Assets 2014: $3,756,5322014Assets 2015: $3,873,386Liabilities 2015: $56,977Net Assets 2015: $3,816,4092015Assets 2016: $3,681,746Liabilities 2016: $7,404Net Assets 2016: $3,674,3422016Assets 2017: $3,596,394Liabilities 2017: $14,392Net Assets 2017: $3,582,0022017Assets 2018: $3,557,674Liabilities 2018: $12,152Net Assets 2018: $3,545,5222018Assets 2019: $3,483,318Liabilities 2019: $13,297Net Assets 2019: $3,470,0212019Assets 2020: $3,451,773Liabilities 2020: $82,928Net Assets 2020: $3,368,8452020Assets 2021: $3,357,471Liabilities 2021: $17,558Net Assets 2021: $3,339,9132021Assets 2022: $3,360,235Liabilities 2022: $14,772Net Assets 2022: $3,345,4632022Assets 2023: $3,286,328Liabilities 2023: $10,862Net Assets 2023: $3,275,4662023Assets 2024: $3,206,895Liabilities 2024: $12,403Net Assets 2024: $3,194,4922024

Highlighted filing

2015

Assets$3,873,386
Liabilities$56,977
Net Assets$3,816,409

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $16,7572012Revenue 2013: $1,193,488Expenses 2013: $27,650Net Income 2013: $1,165,8382013Revenue 2014: $1,106,021Expenses 2014: $132,433Net Income 2014: $973,5882014Revenue 2015: $457,762Expenses 2015: $397,885Net Income 2015: $59,8772015Revenue 2016: $281,366Expenses 2016: $423,433Net Income 2016: -$142,0672016Revenue 2017: $242,698Expenses 2017: $335,038Net Income 2017: -$92,3402017Revenue 2018: $276,612Expenses 2018: $313,092Net Income 2018: -$36,4802018Revenue 2019: $231,896Expenses 2019: $307,397Net Income 2019: -$75,5012019Revenue 2020: $195,311Expenses 2020: $296,487Net Income 2020: -$101,1762020Revenue 2021: $233,085Expenses 2021: $262,017Net Income 2021: -$28,9322021Revenue 2022: $317,415Expenses 2022: $310,020Net Income 2022: $7,3952022Revenue 2023: $274,000Expenses 2023: $348,132Net Income 2023: -$74,1322023Revenue 2024: $209,800Expenses 2024: $297,211Net Income 2024: -$87,4112024

Highlighted filing

2015

Revenue$457,762
Expenses$397,885
Net Income$59,877
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$500,623
Mission and Program Overview

Mission

Operate and maintain a vintage 1910 wooden carousel and create memorable experiences for guests provided by passionate staff and volunteers.

Deliver world-class facilities to create memorable experiences provided by passionate staff and volunteers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,114,930$2,496,541▲ $381,611
Pledges and Grants Receivable$320,000$200,000▼ $120,000
Cash and Non-Interest-Bearing Accounts$62,513$33,409▼ $29,104
Savings and Temporary Cash Investments-$5,958-
Inventories for Sale or Use$5,882$5,882→ $0
Total Assets$4,084,052$3,873,386▼ $210,666
Other Assets Total$1,580,727$1,131,596▼ $449,131
Liabilities
Mortgage Notes Payable Secured by Investment Property$312,025$45,663▼ $266,362
Accounts Payable and Accrued Expenses$15,495$10,246▼ $5,249
Deferred Revenue-$1,068-
Total Liabilities$327,520$56,977▼ $270,543
Net Assets / Fund Balance
Unrestricted Net Assets$3,756,532$3,816,409▲ $59,877
Total Net Assets Fund Balance$3,756,532$3,816,409▲ $59,877
Total Liabilities and Net Assets / Fund Balance$4,084,052$3,873,386▼ $210,666

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,050,552$72,554$2,123,106
Equipment$445,989$16,105$462,094
Other Assets Org$1,131,596--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric Van WinkleExecutive DirectorFT$56,750$56,750
Parker HodgeExecutive DirectorFT$26,231$26,231

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$159,692
Program Service Revenue
$250,970
Investment Income
$1,005
Other Revenue
$46,095
All Other Contributions
$121,887
Change in Net Assets
$59,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,413
Salaries, Compensation, and Employee Benefits$102,397
Total Fundraising Expense$44,131
Professional Fundraising Fees$75
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$34,799$27,839$6,960$69,598
Other Salaries and Wages$29,964$23,971$10,743$64,678
Fees for Services Management$28,625$22,900$5,725$57,250
Office Expenses$18,437$14,750$3,687$36,874
Occupancy$17,974$14,379$3,595$35,948
Current Officers, Directors, Trustees, and Key Employees$13,116$10,492$2,623$26,231
Insurance$12,513$10,010$2,503$25,026
Advertising$7,740$6,192$1,547$15,479
Payroll Taxes$5,744$4,595$1,149$11,488
All Other Expenses$5,453$4,362$1,091$10,906
Interest$3,166$2,533$633$6,332
Travel$2,490$1,992$498$4,980
Fees for Services Accounting$2,410$1,928$482$4,820
Other Expenses$297$237$59$593
Fees for Services Professional Fundraising--$75$75
Total Functional Expenses$196,532$157,222$44,131$397,885
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,342
Professional Fundraising Fees$75
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$37,330-$4,671-
Total Events$37,330-$11,342$-11,342
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
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
No
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 11

The form 990 is reviewed and approved by the board each year before being filed with the irs.

Form 990, Part VI, Section C, Line 19

All governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Three Rivers Carousel Foundation
EIN
13-4228551
Phone
5095858800
Address
2901 SPACE F SOUTHRIDGE BLVD, KENNEWICK, WA 99338
Doing Business As
Gesa Carousel of Dreams

Signing Officer

Name
Garrick Russell
Title
Chairman
Phone
5095858800
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Garrick Russell
Formed
2003
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
14
Employees
16
Volunteers
54

Preparer

Firm
Cliftonlarsonallen Llp
Address
1110 NORTH CENTER PARKWAY, KENNEWICK, WA 99336
Preparer
Emily Mccann CPA
Phone
5097351561
Supplemental Narrative

Additional Explanations

Form 990, Part I, Item C

Dba: gesa carousel of dreams

FORM 990, PART XII, LINE 2C:

The oversight process has not changed from the prior year.

Raw XML AppendixShowing 400 of 530 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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IRS990/Desc0THE ORGANIZATION MAINTAINS A VINTAGE 1910 WOODEN CAROUSEL AND A FACILTY THAT IS OPERATED AND USED FOR THE ENJOYMENT OF RESIDENTS AND VISITORS. THE CAROUSEL HAD APPROXIMATELY 169,000 VISITORS IN 2015.
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IRS990/LandBldgEquipAccumDeprecAmt088659
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02114930
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02496541
IRS990/LandBldgEquipCostOrOtherBssAmt02585200
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DELIVER WORLD-CLASS FACILITIES TO CREATE MEMORABLE EXPERIENCES PROVIDED BY PASSIONATE STAFF AND VOLUNTEERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0312025
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt045663
IRS990/NetAssetsOrFundBalancesBOYAmt03756532
IRS990/NetAssetsOrFundBalancesEOYAmt03816409
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01000
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-11342
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-11342
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt057437
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt057437
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt03595
IRS990/OccupancyGrp/ManagementAndGeneralAmt014379
IRS990/OccupancyGrp/ProgramServicesAmt017974
IRS990/OccupancyGrp/TotalAmt035948
IRS990/OfficeExpensesGrp/FundraisingAmt03687
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014750
IRS990/OfficeExpensesGrp/ProgramServicesAmt018437
IRS990/OfficeExpensesGrp/TotalAmt036874
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01580727
IRS990/OtherAssetsTotalGrp/EOYAmt01131596
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FIXTURES
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT EXPENSE
IRS990/OtherExpensesGrp/Desc2TOKENS
IRS990/OtherExpensesGrp/Desc3EVENT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt01230
IRS990/OtherExpensesGrp/FundraisingAmt11002
IRS990/OtherExpensesGrp/FundraisingAmt2529
IRS990/OtherExpensesGrp/FundraisingAmt359
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04919
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14007
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22116
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3237
IRS990/OtherExpensesGrp/ProgramServicesAmt06149
IRS990/OtherExpensesGrp/ProgramServicesAmt15009
IRS990/OtherExpensesGrp/ProgramServicesAmt22646
IRS990/OtherExpensesGrp/ProgramServicesAmt3297
IRS990/OtherExpensesGrp/TotalAmt012298
IRS990/OtherExpensesGrp/TotalAmt110018
IRS990/OtherExpensesGrp/TotalAmt25291
IRS990/OtherExpensesGrp/TotalAmt3593
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010743
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023971
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt029964
IRS990/OtherSalariesAndWagesGrp/TotalAmt064678
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01149
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04595
IRS990/PayrollTaxesGrp/ProgramServicesAmt05744
IRS990/PayrollTaxesGrp/TotalAmt011488
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0320000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0200000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GARRICK RUSSELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0CAROUSEL RIDES
IRS990/ProgramServiceRevenueGrp/Desc1EVENT CENTER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0180681
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170289
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0180681
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170289
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0949969
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt077
IRS990/PYOtherExpensesAmt0125373
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0155975
IRS990/PYRevenuesLessExpensesAmt0973588
IRS990/PYSalariesCompEmpBnftPaidAmt07050
IRS990/PYTotalExpensesAmt0132433
IRS990/PYTotalProfFndrsngExpnsAmt010
IRS990/PYTotalRevenueAmt01106021
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt059877
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0308407
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05958
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0159692
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0949969
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01193005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0301999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02604665
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0483
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0137
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0168
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0870
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0339926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0155975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0495901
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0483
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0137
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0168
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0870
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt03100566
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0499618
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01105944
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01193005
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0301999
IRS990ScheduleA/Total509Grp/TotalAmt03100566
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0499623
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01106021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.01$3.19$0.21$0.30$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$0.01$3.28$0.27$0.35$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.01$3.35$0.32$0.31$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.02$3.34$0.23$0.26$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.08$3.37$0.20$0.30$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.01$3.47$0.23$0.31$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.56$0.01$3.55$0.28$0.31$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.01$3.58$0.24$0.34$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$0.01$3.67$0.28$0.42$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.87$0.06$3.82$0.46$0.40$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$0.33$3.76$1.11$0.13$0.97
2013Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$1.19$0.03$1.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.00$1.56$0.02