Civic Intelligence

Roslyn Downtown Association

EIN 20-4041024 • 501(c)3 • Roslyn, WA

Profile

The mission of the Roslyn Downtown Association is to develop the local economy, honor Roslyn's cultural heritage and market Roslyn's unique community assets.

PO Box 546Roslyn, WA 98941

www.roslyndowntown.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

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

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

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

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

17th percentile

-17%

Faster revenue growth than 17% of similar nonprofits.

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

Assets

Up

$1,011,103

Up $126,879 (+14%) from 2023

Liabilities

Flat

$50

Flat from 2023

Net Assets

Up

$1,011,053

Up $126,879 (+14%) from 2023

Revenue

Down

$362,503

Down $74,884 (-17%) from 2023

Expenses

Down

$235,624

Down $132,633 (-36%) from 2023

Net Income

Up

$126,879

Up $57,749 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,296,249Liabilities 2012: $31,225Net Assets 2012: $1,265,0242012Assets 2013: $1,282,118Liabilities 2013: $34,168Net Assets 2013: $1,247,9502013Assets 2014: $1,708,317Liabilities 2014: $24,998Net Assets 2014: $1,683,3192014Assets 2015: $1,830,550Liabilities 2015: $59,882Net Assets 2015: $1,770,6682015Assets 2016: $2,500,099Liabilities 2016: $4,649Net Assets 2016: $2,495,4502016Assets 2017: $2,438,056Liabilities 2017: $450Net Assets 2017: $2,437,6062017Assets 2018: $3,641,281Liabilities 2018: $62,210Net Assets 2018: $3,579,0712018Assets 2019: $3,839,735Liabilities 2019: $2,837Net Assets 2019: $3,836,8982019Assets 2020: $687,184Liabilities 2020: $574Net Assets 2020: $686,6102020Assets 2021: $807,282Liabilities 2021: $1,652Net Assets 2021: $805,6302021Assets 2022: $815,740Liabilities 2022: $696Net Assets 2022: $815,0442022Assets 2023: $884,224Liabilities 2023: $50Net Assets 2023: $884,1742023Assets 2024: $1,011,103Liabilities 2024: $50Net Assets 2024: $1,011,0532024

Highlighted filing

2024

Assets$1,011,103
Liabilities$50
Net Assets$1,011,053

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2012: $78,4512012Revenue 2013: $68,795Expenses 2013: $85,869Net Income 2013: -$17,0742013Revenue 2014: $561,969Expenses 2014: $126,600Net Income 2014: $435,3692014Revenue 2015: $213,913Expenses 2015: $126,564Net Income 2015: $87,3492015Revenue 2016: $833,121Expenses 2016: $108,339Net Income 2016: $724,7822016Revenue 2017: $74,648Expenses 2017: $132,492Net Income 2017: -$57,8442017Revenue 2018: $1,228,934Expenses 2018: $87,469Net Income 2018: $1,141,4652018Revenue 2019: $366,410Expenses 2019: $108,583Net Income 2019: $257,8272019Revenue 2020: $73,335Expenses 2020: $3,223,623Net Income 2020: -$3,150,2882020Revenue 2021: $265,479Expenses 2021: $146,459Net Income 2021: $119,0202021Revenue 2022: $188,511Expenses 2022: $179,097Net Income 2022: $9,4142022Revenue 2023: $437,387Expenses 2023: $368,257Net Income 2023: $69,1302023Revenue 2024: $362,503Expenses 2024: $235,624Net Income 2024: $126,8792024

Highlighted filing

2024

Revenue$362,503
Expenses$235,624
Net Income$126,879

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.36$0.24$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.44$0.37$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.19$0.18$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.00$0.81$0.27$0.15$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$0.07$3.22$3.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$0.00$3.84$0.37$0.11$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.06$3.58$1.23$0.09$1.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.00$2.44$0.07$0.13$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.00$2.50$0.83$0.11$0.72
2015Detailed filing. Detailed filing data is available for this year.$1.83$0.06$1.77$0.21$0.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.02$1.68$0.56$0.13$0.44
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.03$1.25$0.07$0.09$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.03$1.27$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 2, 2025
Return Version
2024v5.2
Gross Receipts
$408,991
Mission and Program Overview

Mission

The mission of the Roslyn Downtown Association is to develop the local economy, honor Roslyn's cultural heritage and market Roslyn's unique community assets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$399,553$540,801▲ $141,248
Land, Buildings, and Equipment, Net$484,671$469,902▼ $14,769
Accounts Receivable-$400-
Savings and Temporary Cash Investments-$0-
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$884,224$1,011,103▲ $126,879
Other Assets Total-$0-
Liabilities
Other Liabilities$50$50→ $0
Total Liabilities$50$50→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$884,174$1,011,053▲ $126,879
Total Net Assets Fund Balance$884,174$1,011,053▲ $126,879
Total Liabilities and Net Assets / Fund Balance$884,224$1,011,103▲ $126,879

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$469,697$103,968$573,665
Leasehold Improvements$205$820$1,025
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheri MarusaPresident
Ed HewsonTrustee
Jeri PorterTrustee
John WybleTrustee
Jon ScholesTrustee
Justin ZippererTrustee
Mark KantorTrustee
Gail DobberthienSecretary
Valerie LunnTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Castos Inland Construction Group LLCConstruction114 W 1st St Suite A, Cle Elum, WA 98922-
Revenue and Support

Revenue Composition

Contributions and Grants
$390,033
Program Service Revenue
$0
Investment Income
$12,363
Other Revenue
$-39,893
All Other Contributions
$373,842
Change in Net Assets
$126,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,830
Salaries, Compensation, and Employee Benefits$20,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$21,198--$21,198
Other Salaries and Wages$19,656--$19,656
Depreciation Depletion$14,769--$14,769
Fees for Services Management$14,000--$14,000
Fees for Services Accounting$9,275--$9,275
Office Expenses$3,397--$3,397
Travel$2,718--$2,718
Insurance$2,014--$2,014
Fees for Services Legal$1,425--$1,425
Payroll Taxes$1,138--$1,138
All Other Expenses$824--$824
Other Expenses$678--$678
Conferences and Meetings$620--$620
Fees for Services Other$52--$52
Total Functional Expenses$235,624$0$0$235,624
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
Tenant Deposits$50
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
No
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, Section B, Line 11B

The return is reviewed by the Treasurer prior to final submission.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Roslyn Downtown Association
EIN
20-4041024
Phone
5096493650
Address
PO Box 546, Roslyn, WA 98941

Signing Officer

Name
Cheri Marusa
Title
President
Signed
2025-11-02
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
3

Preparer

Firm
Scott E Pernaa CPA Pc
Address
PO BOX 919, ELLENSBURG, WA 98926
Preparer
Scott Pernaa
Phone
5099331065
Supplemental Narrative

Additional Explanations

The return is reviewed by the Treasurer prior to final submission.

The return is reviewed by the Treasurer prior to final submission.

Raw XML AppendixShowing 400 of 429 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.

Path#Value
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-39893
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0884174
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01011053
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt03397
IRS990/OfficeExpensesGrp/TotalAmt03397
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Community Outreach
IRS990/OtherExpensesGrp/Desc1Community Projects
IRS990/OtherExpensesGrp/Desc2Donor Appreciation
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/ProgramServicesAmt082050
IRS990/OtherExpensesGrp/ProgramServicesAmt159164
IRS990/OtherExpensesGrp/ProgramServicesAmt22646
IRS990/OtherExpensesGrp/ProgramServicesAmt3678
IRS990/OtherExpensesGrp/TotalAmt082050
IRS990/OtherExpensesGrp/TotalAmt159164
IRS990/OtherExpensesGrp/TotalAmt22646
IRS990/OtherExpensesGrp/TotalAmt3678
IRS990/OtherLiabilitiesGrp/BOYAmt050
IRS990/OtherLiabilitiesGrp/EOYAmt050
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt019656
IRS990/OtherSalariesAndWagesGrp/TotalAmt019656
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01138
IRS990/PayrollTaxesGrp/TotalAmt01138
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0480183
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01291
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0351545
IRS990/PYOtherRevenueAmt0-44087
IRS990/PYRevenuesLessExpensesAmt069130
IRS990/PYSalariesCompEmpBnftPaidAmt016712
IRS990/PYTotalExpensesAmt0368257
IRS990/PYTotalRevenueAmt0437387
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0126879
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-39893
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0362503
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0390034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0480183
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0233188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0307069
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0121742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01532216
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01291
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01310
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99910
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt01532216
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0390034
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0480183
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0233188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0307069
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0121742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01532216
IRS990ScheduleA/TotalSupportAmt01533526
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0469697
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0103968
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0573665
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0205
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0820
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tenant Deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0469902
IRS990ScheduleD/TotalLiabilityAmt050
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return is reviewed by the Treasurer prior to final submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The return is reviewed by the Treasurer prior to final submission.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2The return is reviewed by the Treasurer prior to final submission.
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0884224
IRS990/TotalAssetsEOYAmt01011103
IRS990/TotalAssetsGrp/BOYAmt0884224
IRS990/TotalAssetsGrp/EOYAmt01011103
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0390033
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0235624
IRS990/TotalFunctionalExpensesGrp/TotalAmt0235624
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050
IRS990/TotalLiabilitiesEOYAmt050
IRS990/TotalLiabilitiesGrp/BOYAmt050
IRS990/TotalLiabilitiesGrp/EOYAmt050
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0884174
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01011053
IRS990/TotalProgramServiceExpensesAmt0235624
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-27530
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0362503
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0884224
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01011103
IRS990/TravelGrp/ProgramServicesAmt02718
IRS990/TravelGrp/TotalAmt02718
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 546
IRS990/USAddress/CityNm0Roslyn
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098941
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09

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