Civic Intelligence

The Service Board

990 • Fiscal year 2019 • EIN 20-0661802

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 15, 2020

4408 Delridge Way SWSeattle, WA 98106

(206) 324-7771

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$99,543

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 25.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

94th percentile

149%

Faster asset growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

43%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$108,226

Up $64,699 (+149%) from 2018

Net Assets

Up

$101,150

Up $61,959 (+158%) from 2018

Liabilities

Up

$7,076

Up $2,740 (+63%) from 2018

Revenue

Up

$396,549

Up $119,988 (+43%) from 2018

Expenses

Up

$336,714

Up $37,187 (+12%) from 2018

Net Income

Up

$59,835

Up $82,801 (+361%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $36,304Liabilities 2011: $4,128Net Assets 2011: $32,1762011Assets 2012: $51,856Liabilities 2012: $5,014Net Assets 2012: $46,8422012Assets 2013: $59,615Liabilities 2013: $3,829Net Assets 2013: $55,7862013Assets 2014: $55,072Liabilities 2014: $5,136Net Assets 2014: $49,9362014Assets 2015: $125,319Liabilities 2015: $4,702Net Assets 2015: $120,6172015Assets 2016: $78,782Liabilities 2016: $4,132Net Assets 2016: $74,6502016Assets 2017: $72,123Liabilities 2017: $9,961Net Assets 2017: $62,1622017Assets 2018: $43,527Liabilities 2018: $4,336Net Assets 2018: $39,1912018Assets 2019: $108,226Liabilities 2019: $7,076Net Assets 2019: $101,1502019Assets 2020: $288,984Liabilities 2020: $50,627Net Assets 2020: $238,3572020Assets 2021: $275,610Liabilities 2021: $47,365Net Assets 2021: $228,2452021Assets 2022: $273,264Liabilities 2022: $45,010Net Assets 2022: $228,2542022Assets 2023: $356,655Liabilities 2023: $45,702Net Assets 2023: $310,9532023

Highlighted filing

2019

Assets$108,226
Liabilities$7,076
Net Assets$101,150

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $187,2932011Revenue 2012: $230,770Expenses 2012: $216,246Net Income 2012: $14,5242012Revenue 2013: $291,707Expenses 2013: $282,763Net Income 2013: $8,9442013Revenue 2014: $249,301Expenses 2014: $255,152Net Income 2014: -$5,8512014Revenue 2015: $324,648Expenses 2015: $253,967Net Income 2015: $70,6812015Revenue 2016: $261,739Expenses 2016: $307,706Net Income 2016: -$45,9672016Revenue 2017: $269,424Expenses 2017: $281,955Net Income 2017: -$12,5312017Revenue 2018: $276,561Expenses 2018: $299,527Net Income 2018: -$22,9662018Revenue 2019: $396,549Expenses 2019: $336,714Net Income 2019: $59,8352019Revenue 2020: $497,797Expenses 2020: $360,590Net Income 2020: $137,2072020Revenue 2021: $418,396Expenses 2021: $422,283Net Income 2021: -$3,8872021Revenue 2022: $546,909Expenses 2022: $548,381Net Income 2022: -$1,4722022Revenue 2023: $561,603Expenses 2023: $478,904Net Income 2023: $82,6992023

Highlighted filing

2019

Revenue$396,549
Expenses$336,714
Net Income$59,835
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 15, 2020
Return Version
2019v5.1
Gross Receipts
$415,842
Mission and Program Overview

Mission

The service board mentors youth to conquer personal and cultural challenges through outdoor adventure, environmental and social justice education, and public service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$42,452$103,873▲ $61,421
Accounts Receivable-$1,647-
Savings and Temporary Cash Investments-$1,631-
Total Assets$43,527$108,226▲ $64,699
Other Assets Total$1,075$1,075→ $0
Liabilities
Unsecured Notes Loans Payable-$3,829-
Accounts Payable and Accrued Expenses$2,162$2,269▲ $107
Other Liabilities$2,174$978▼ $1,196
Total Liabilities$4,336$7,076▲ $2,740
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$39,191$101,150▲ $61,959
Total Net Assets Fund Balance$39,191$101,150▲ $61,959
Total Liabilities and Net Assets / Fund Balance$43,527$108,226▲ $64,699

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$20,716$20,716
Other Assets Org$1,075--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lacie WestExecutive DirectorFT$86,093$13,450$99,543

Board Members and Trustees

NameTitle
Nick TimchalkBoard Chair
Elizabeth St DomingoBoard Member
Kris YoshizawaBoard Member
Marcus DelgadoBoard Member
Maria AriensBoard Member
Mylinh BuiBoard Member
Philip HellerBoard Member
Ash PriceBoard Secretary
Priscilla UmemotoBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$348,819
Program Service Revenue
$2,508
Investment Income
$74
Other Revenue
$45,148
All Other Contributions
$248,045
Change in Net Assets
$59,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$210,928
Other Expenses$125,786
Total Fundraising Expense$34,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,989$12,143$5,060$101,192
Current Officers, Directors, Trustees, and Key Employees$64,996$18,570$9,285$92,851
Occupancy$14,846$1,957$4,475$21,278
Office Expenses$7,280$4,969$6,930$19,179
Fees for Services Other$7,200$4,081$3,273$14,554
Other Employee Benefits$10,088$1,614$1,749$13,451
All Other Expenses$10,141$1,769$371$12,281
Insurance$5,796--$5,796
Other Expenses$392$4,226$224$4,226
Information Technology-$2,388$1,780$4,168
Fees for Services Accounting-$4,070-$4,070
Payroll Taxes$2,404$481$549$3,434
Interest-$633-$633
Travel$28$7$17$52
Total Functional Expenses$244,192$58,458$34,064$336,714
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,424
Fundraising Direct Expenses$19,293
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Soiree$117,646$40,756$3,687$37,069
Other$13,418$13,418-$13,418
Total Events$131,064$54,174$19,293$34,881
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 governing body review Part VI line 11

The 990 is reviewed by the board before it is signed by a board officer and filed on behalf of the organization. The executive committee reviewed drafts of the form 990,culminating in a vote to approve the current form 990 by the complete board.

Conflict of interest policy compliance Part VI line 12C

Conflict of interest statements are distributed and signed by all board members annually. When conflicts are identified and disclosed the rest of the board votes to determine if preceding with the transaction or relationship is fair and reasonable.

CEO executive director top management comp Part VI line 15A

The executive directors compensation is determined by the full board.

Other officer or key employee compensation Part VI line 15B

The executive directors compensation is determined by the full board. Other staff compensation is set by the executive director.

Governing documents etc available to public Part VI line 19

Governing documents are available upon request and another website via www.guidestar.org

Filing and Contact Details

Filer

Filer Name
The Service Board
EIN
20-0661802
Address
4408 DELRIDGE WAY SW, Seattle, WA 98106

Signing Officer

Name
Lacie West
Title
Executive Direc
Phone
2063247771
Signed
2020-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lacie West
Formed
2003
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
82

Preparer

Firm
Jermaine Southern CPA
Address
4523 East Broadway Rd, Phoenix, AZ 85040
Preparer
Jermaine Southern
Phone
6023019660
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

An adjustment for prior year payroll payables changed the net assets by $2,124.

General explanation attachment

Since 1995, tSBs mission has been to mentor teens to conquer personal and cultural challenges through outdoor adventure, environmental and social justice education, and public service. Our goal is to build community around strengthening youth capacity, amplifying youth voice and increasing access to opportunities for leadership and development.tSB provides an unique combination of programming that forms active, healthy young people with increased resilience, courage, and community support who can visualize and reach their goals. tSB provides high school youth with a safe space where their voices are heard, where they are valued and where they are given space to develop as leaders. We serve youth from marginalized communities (low-income, people of color, immigrants and refugees, LGBTQI) in the Seattle area and South King County. These communities and families face significant social barriers due to race or ethnic background, family income and resource level, social and educational support systems, and access to community physical and mental health resources. The grant funds we receive are applied to directly to costs of executing our programs, including program staff compensation, administration, logistics and supplies. Our Core Program (CP) will run from January-June, and the Summer Leadership Impact Program (SLIP) will run for 4 weeks during July-August. Each year, CP serves up to 40 Prophets (first year youth participants), 12 Peer Leaders (second year youth participants), 15 adult mentors, and 15 adult snowboard instructors.In the summer, SLIP participants will include 10-12 CP Prophets and 1-3 CP Peer Leaders to support in transitioning Prophets to the Peer Leader role. Youth will have the opportunity to continue developing as socially and environmentally-conscious, and impact-driven leaders. SLIP features a deep dive into social and environmental curriculum, intensive service learning projects and outdoor activities designed to build CP youth participants leadership skills. SLIP builds on CPs curriculum through anti-racist theory workshops designed to develop youths knowledge and provide context to facilitate undoing institutionalized oppression conversations. SLIP service learning projects provide the praxis for sustainable community action. From the trees to the seas, SLIP encourages youth to be active and appreciate the PNW through activities ranging from day-hikes to surfing lessons, and more.We know our youth emerge from their first years at tSB with a strong set of life skills and increased confidence that helps them succeed. In our 2017 Youth Program Quality (YPQ) assessment, we outperformed national averages by 60 - 80% in the following categories: Safe and Supportive Environment, levels of interaction and levels of engagement among participants.

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IRS990/ProgSrvcAccomActy2Grp/Desc0PEER LEADER PROGRAM: A NINE MONTH PEER LEADERSHIP PROGRAM ENGAGES A SELECTION OF GRADUATES OF OUR CORE PROGRAM IN THE PLANNING, ADMINISTRATION, AND EXECUTION OF PROGRAMMING ACTIVITES FOR AN INCOMING COHORT. PEER LEADERS DEVELOP PROFESSIONAL SKILLS IN NONPROFIT ADMINISTRATION, LOGISTICS COORDINATION AND COMMUNITY ORGANIZING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD BEFORE IT IS SIGNED BY A BOARD OFFICER AND FILED ON BEHALF OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE REVIEWED DRAFTS OF THE FORM 990,CULMINATING IN A VOTE TO APPROVE THE CURRENT FORM 990 BY THE COMPLETE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST STATEMENTS ARE DISTRIBUTED AND SIGNED BY ALL BOARD MEMBERS ANNUALLY. WHEN CONFLICTS ARE IDENTIFIED AND DISCLOSED THE REST OF THE BOARD VOTES TO DETERMINE IF PRECEDING WITH THE TRANSACTION OR RELATIONSHIP IS FAIR AND REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED BY THE FULL BOARD. OTHER STAFF COMPENSATION IS SET BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND ANOTHER WEBSITE VIA WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN ADJUSTMENT FOR PRIOR YEAR PAYROLL PAYABLES CHANGED THE NET ASSETS BY $2,124.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Since 1995, tSBs mission has been to mentor teens to conquer personal and cultural challenges through outdoor adventure, environmental and social justice education, and public service. Our goal is to build community around strengthening youth capacity, amplifying youth voice and increasing access to opportunities for leadership and development.tSB provides an unique combination of programming that forms active, healthy young people with increased resilience, courage, and community support who can visualize and reach their goals. tSB provides high school youth with a safe space where their voices are heard, where they are valued and where they are given space to develop as leaders. We serve youth from marginalized communities (low-income, people of color, immigrants and refugees, LGBTQI) in the Seattle area and South King County. These communities and families face significant social barriers due to race or ethnic background, family income and resource level, social and educational support systems, and access to community physical and mental health resources. The grant funds we receive are applied to directly to costs of executing our programs, including program staff compensation, administration, logistics and supplies. Our Core Program (CP) will run from January-June, and the Summer Leadership Impact Program (SLIP) will run for 4 weeks during July-August. Each year, CP serves up to 40 Prophets (first year youth participants), 12 Peer Leaders (second year youth participants), 15 adult mentors, and 15 adult snowboard instructors.In the summer, SLIP participants will include 10-12 CP Prophets and 1-3 CP Peer Leaders to support in transitioning Prophets to the Peer Leader role. Youth will have the opportunity to continue developing as socially and environmentally-conscious, and impact-driven leaders. SLIP features a deep dive into social and environmental curriculum, intensive service learning projects and outdoor activities designed to build CP youth participants leadership skills. SLIP builds on CPs curriculum through anti-racist theory workshops designed to develop youths knowledge and provide context to facilitate undoing institutionalized oppression conversations. SLIP service learning projects provide the praxis for sustainable community action. From the trees to the seas, SLIP encourages youth to be active and appreciate the PNW through activities ranging from day-hikes to surfing lessons, and more.We know our youth emerge from their first years at tSB with a strong set of life skills and increased confidence that helps them succeed. In our 2017 Youth Program Quality (YPQ) assessment, we outperformed national averages by 60 - 80% in the following categories: Safe and Supportive Environment, levels of interaction and levels of engagement among participants.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.57$0.46$3.11$5.62$4.79$0.83
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.45$2.28$5.47$5.48$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.47$2.28$4.18$4.22$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.51$2.38$4.98$3.61$1.37
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.07$1.01$3.97$3.37$0.60
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.04$0.39$2.77$3.00$0.23
2017Summary only. Only limited summary data is available for this year.$0.72$0.10$0.62$2.69$2.82$0.13
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.04$0.75$2.62$3.08$0.46
2015Summary only. Only limited summary data is available for this year.$1.25$0.05$1.21$3.25$2.54$0.71
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.05$0.50$2.49$2.55$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.04$0.56$2.92$2.83$0.09
2012Summary only. Only limited summary data is available for this year.$0.52$0.05$0.47$2.31$2.16$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.04$0.32$1.87