Civic Intelligence

Yakima County Development Association DBA New Vision Foundation

EIN 20-0307562 • 501(c)3 • Yakima, WA

Profile

Enhance the income, quality of life and employment stability of yakima county residents by retaining, expanding, and recruiting business and industry.

PO Box 1387Yakima, WA 98907

www.ycda.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.29x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.39x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

95%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

166%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$3,125,282

Up $1,523,849 (+95%) from 2023

Liabilities

Up

$903,374

Up $151,988 (+20%) from 2023

Net Assets

Up

$2,221,908

Up $1,371,861 (+161%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin92nd percentile

Revenue

Up

$2,294,885

Up $1,431,245 (+166%) from 2023

Expenses

Down

$923,024

Down $70,567 (-7.1%) from 2023

Net Income

Up

$1,371,861

Up $1,501,812 (+1156%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $1,539,332Liabilities 2021: $52,199Net Assets 2021: $1,487,1332021Assets 2022: $1,393,756Liabilities 2022: $413,758Net Assets 2022: $979,9982022Assets 2023: $1,601,433Liabilities 2023: $751,386Net Assets 2023: $850,0472023Assets 2024: $3,125,282Liabilities 2024: $903,374Net Assets 2024: $2,221,9082024

Highlighted filing

2024

Assets$3,125,282
Liabilities$903,374
Net Assets$2,221,908
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $968,580Expenses 2021: $1,252,552Net Income 2021: -$283,9722021Revenue 2022: $297,528Expenses 2022: $804,663Net Income 2022: -$507,1352022Revenue 2023: $863,640Expenses 2023: $993,591Net Income 2023: -$129,9512023Revenue 2024: $2,294,885Expenses 2024: $923,024Net Income 2024: $1,371,8612024

Highlighted filing

2024

Revenue$2,294,885
Expenses$923,024
Net Income$1,371,861
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,125,282
Liabilities
$903,374
Net assets
$2,221,908
Revenue
$2,294,885
Expenses
$923,024
Net income
$1,371,861
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.90$2.22$2.29$0.92$1.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.75$0.85$0.86$0.99$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.41$0.98$0.30$0.80$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.05$1.49$0.97$1.25$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,294,885
Mission and Program Overview

Mission

Enhance the income, quality of life and employment stability of yakima county residents by retaining, expanding, and recruiting business and industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$697,004$1,778,057▲ $1,081,053
Savings and Temporary Cash Investments-$501,968-
Cash and Non-Interest-Bearing Accounts$281,776$415,300▲ $133,524
Prepaid Expenses and Deferred Charges$12,190$34,419▲ $22,229
Land, Buildings, and Equipment, Net$42,840$31,506▼ $11,334
Accounts Receivable$198,647$27,780▼ $170,867
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-
Inventories for Sale or Use-$0-
Total Assets$1,601,433$3,125,282▲ $1,523,849
Other Assets Total$368,976$336,252▼ $32,724
Liabilities
Other Liabilities$680,138$664,766▼ $15,372
Deferred Revenue-$189,521-
Accounts Payable and Accrued Expenses$71,248$49,087▼ $22,161
Total Liabilities$751,386$903,374▲ $151,988
Net Assets / Fund Balance
Net Assets With Donor Restrictions$358,156$1,176,365▲ $818,209
Net Assets Without Donor Restrictions$491,891$1,045,543▲ $553,652
Total Net Assets Fund Balance$850,047$2,221,908▲ $1,371,861
Total Liabilities and Net Assets / Fund Balance$1,601,433$3,125,282▲ $1,523,849

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,506$81,367$112,873
Other Assets Org$2--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan SmithExecutive DirectorFT$168,477$15,432$183,909

Board Members and Trustees

NameTitle
Peter MarinacePast President
Jon DevaneyPresident
Amanda MckinneyBoard Member
Amy MartinezBoard Member
Andy MarbleBoard Member
Annette KellerBoard Member
Austin BeebeBoard Member
Ben AnnenBoard Member
Brad HansenBoard Member
Celina SanchezBoard Member
Jay HesterBoard Member
Jeff CromerBoard Member
Jeff PerraultBoard Member
Jessica CamachoBoard Member
John HodkinsonBoard Member
Laura TerrazasBoard Member
Lindsey BeddesonBoard Member
Max OwensBoard Member
Mike BattleBoard Member
Moriet MiketaBoard Member
Natasha TrudeauBoard Member
Raul LunaBoard Member
Ryan HopkinsBoard Member
Scott CarmackBoard Member
Shane FisherBoard Member
Vicki BakerBoard Member
Toni MclaveyIncoming Pres
Linda DilemboSecretary
David CobiaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,282,936
Program Service Revenue
$9,981
Investment Income
$1,968
Other Revenue
$0
All Other Contributions
$2,012,754
Change in Net Assets
$1,371,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$653,811
Other Expenses$269,213
Total Fundraising Expense$120,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$263,787$48,570$64,476$376,833
Current Officers, Directors, Trustees, and Key Employees$128,438$23,752$31,719$183,909
Fees for Services Other$15,747$60,141$6$75,894
Occupancy-$55,921-$55,921
Payroll Taxes$37,956$8,272$9,526$55,754
Other Employee Benefits$17,795$1,394$7,006$26,195
Advertising$2,884$13,616$1,861$18,361
Insurance-$14,188-$14,188
Office Expenses$250$11,891-$12,141
Depreciation Depletion$7,934$1,461$1,940$11,335
Pension Plan Contributions$7,397$2,342$1,381$11,120
Travel$7,944$1,510$255$9,709
Conferences and Meetings$4,068$3,006-$7,074
Other Expenses$260$1,554$2,134$1,814
All Other Expenses$521$-3,099-$-2,578
Total Functional Expenses$508,902$293,818$120,304$923,024
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

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
Funds Held for Airport Fund$336,516
Long Term Operating Lease$297,202
Current Portion of Operating Lease$31,048
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
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, Section B, Line 11B

“The executive committee will review and discuss the form 990 before distribution to the entire board of directors for filing approval.”

Form 990, Part VI, Section B, Line 12C

“The association has all new board members sign a conflict of interest agreement. As an additional step, the association asked board members to disclose any potential conflicts of interest prior to taking any significant action during the course of doing business.”

Form 990, Part VI, Section B, Line 15A

“The board uses a compensation committee comprised of the past president, current president and vice president of the organization. This committee conducts a salary survey of similar organizations to determine appropriate compensation for its top executive. This survey is complimented by a review of the executive's performance against annual goals. The compensation committee's recommendations are approved by the executive committee and incorporated into the association's annual budget. The executive director determines compensation for other employees by conducting periodic salary surveys of similar organizations. The executive committee reviews and establishes compensation for other employees after reviewing the executive director's findings and recommendations.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, financial statements, and irs form 990 available to the public by request.”

Filing and Contact Details

Filer

Filer Name
Yakima County Development Association
EIN
20-0307562
Phone
5095751140
Address
PO BOX 1387, YAKIMA, WA 98907

Signing Officer

Name
Jonathan Smith
Title
Executive Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Smith
Formed
2003
Legal Domicile
Wa
Voting Board Members
29
Independent Board Members
29
Employees
0

Preparer

Firm
Moody Mickelsen Rowley & Adamson P S
Address
7139 W Deschutes Ave, Kennewick, WA 99336
Preparer
Derek Moody
Phone
5097350379
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization is currently undergoing an audit, but the tax return is being filed prior to the audit being completed due to the deadline for the tax return.”

Financial Statement Notes

Part X : FIN48 Footnote

“The associaton does not have any uncertain tax positions”

Raw XML AppendixShowing 400 of 676 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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