Civic Intelligence

Northwest Career Colleges Federation

EIN 23-7058060 • 501(c)6 • Lacey, WA

Profile

We believe that career education is essential to the region's economy and makes an enormously positive contribution to thousands of graduates entering the job market with the valuable skills and education and training attained from attending our member schools.

8300 28th Court NW 400Lacey, WA 98516

www.nwcareercolleges.org

Siviq Scores

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

Liabilities / Assets

98th percentile

2.09x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

0.58x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

17th percentile

-29%

Higher net margin than 17% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$65,047

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 63.3% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

15th percentile

-46%

Faster asset growth than 15% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

2.1%

Faster revenue growth than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$52,410

Down $20,769 (-28%) from 2021

Liabilities

Down

$59,222

Down $65 (-0.1%) from 2021

Net Assets

Down

-$6,812

Down $20,704 (-149%) from 2021

Revenue

Down

$100,668

Down $12,303 (-11%) from 2021

Expenses

Up

$120,297

Up $7,442 (+6.6%) from 2021

Net Income

Down

-$19,629

Down $19,745 (-17022%) from 2021

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $176,480Liabilities 2011: $24,120Net Assets 2011: $152,3602011Assets 2012: $149,981Liabilities 2012: $5,644Net Assets 2012: $144,3372012Assets 2014: $153,492Liabilities 2014: $6,977Net Assets 2014: $146,5152014Assets 2015: $120,478Liabilities 2015: $14,830Net Assets 2015: $105,6482015Assets 2016: $100,091Liabilities 2016: $33,872Net Assets 2016: $66,2192016Assets 2018: $13,263Liabilities 2018: $1,966Net Assets 2018: $11,2972018Assets 2019: $35,939Liabilities 2019: $132Net Assets 2019: $35,8072019Assets 2020: $34,445Liabilities 2020: $20,669Net Assets 2020: $13,7762020Assets 2021: $73,179Liabilities 2021: $59,287Net Assets 2021: $13,8922021Assets 2022: $52,410Liabilities 2022: $59,222Net Assets 2022: -$6,8122022

Highlighted filing

2022

Assets$52,410
Liabilities$59,222
Net Assets-$6,812

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $361,5232011Expenses 2012: $316,1972012Revenue 2014: $310,163Expenses 2014: $300,982Net Income 2014: $9,1812014Revenue 2015: $280,235Expenses 2015: $321,102Net Income 2015: -$40,8672015Revenue 2016: $255,627Expenses 2016: $295,056Net Income 2016: -$39,4292016Revenue 2018: $196,181Expenses 2018: $243,371Net Income 2018: -$47,1902018Revenue 2019: $154,621Expenses 2019: $130,111Net Income 2019: $24,5102019Revenue 2020: $78,427Expenses 2020: $100,458Net Income 2020: -$22,0312020Revenue 2021: $112,971Expenses 2021: $112,855Net Income 2021: $1162021Revenue 2022: $100,668Expenses 2022: $120,297Net Income 2022: -$19,6292022

Highlighted filing

2022

Revenue$100,668
Expenses$120,297
Net Income-$19,629

Filings

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Dec 15, 2020
Return Version
2019v5.1
Gross Receipts
$78,427
Mission and Program Overview

Mission

The northwest career colleges federation is passionate and effective advocate for private career colleges and schools in idaho, oregon, and washington.

The nwccf is passionate and effective advocate for private career colleges and schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$13,778$28,686▲ $14,908
Accounts Receivable$17,101$5,345▼ $11,756
Savings and Temporary Cash Investments$5,060$414▼ $4,646
Total Assets$35,939$34,445▼ $1,494
Liabilities
Unsecured Notes Loans Payable-$20,600-
Accounts Payable and Accrued Expenses$132$69▼ $63
Total Liabilities$132$20,669▲ $20,537
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,807$13,776▼ $22,031
Total Net Assets Fund Balance$35,807$13,776▼ $22,031
Total Liabilities and Net Assets / Fund Balance$35,939$34,445▼ $1,494
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maryann BrathwaiteExecutive DirectorFT$60,000$60,000

Board Members and Trustees

NameTitle
Zachary SperonPresident
Frank TrieuVice President
Christine CoteDirector
David ShulmanDirector
John Paul JohnstonDirector
Michael McnameeDirector
Patrick DavisDirector
Lana LeeSecretary
Jason KnightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,345
Program Service Revenue
$63,080
Investment Income
$2
Other Revenue
$0
All Other Contributions
$14,345
Change in Net Assets
$-22,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$56,820
Other Expenses$43,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$52,500
Fees for Services Lobbying---$32,000
Fees for Services Accounting---$4,596
Payroll Taxes---$4,320
Office Expenses---$2,281
Insurance---$1,965
Travel---$1,452
Information Technology---$1,344
Total Functional Expenses$0$0$0$100,458
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$32,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The executive committee is empowered to function for and in the name of the board of directors but only to the extent of such authority as is specifically delegated to it from time-to-time by the board of directors.

Form 990, Part VI, Section A, Line 6

There shall be one class of voting members of the corporation and such membership shall be open to any private educational institution offering training within the state of washington leading to a bona fide occupational objective, if such an institution has been continuously operated for at least one year and if such institution's ethical conduct, educational standards and reputation are found by the board of directors to be in harmony with the approved standards of this federation. Such approved standards shall be promogulated by the board of directors and set forth in the bylaws of the corporation.

Form 990, Part VI, Section A, Line 7A

The officers of the corporation shall be elected by a majority vote of the members at each annual meeting; provided, that the office of president shall be filled at each such meeting by the succession to that office of the incumbent president-elect and the retiring president shall thereupon succeed to the office of past-president. Each officer shall hold office for a term of one (1) year and until his/her successor has been duly elected and qualified.

Form 990, Part VI, Section A, Line 7B

The by-laws may be amended, repealed, or altered in whole or in part, and new by-laws may be adopted by a two-thirds majority vote of all members of the board of directors; provided, the proposed change(s) is/are submitted in writing either by mail or in person to each director no less than ten (10) days prior to being voted upon. Each change may be voted upon separately and thereby subject to individual membership veto. Members can veto changes to the bylaws within 10 days of a proposed change.

Form 990, Part VI, Section B, Line 11B

A copy of the 990 is presented to the board for approval prior to filing.

Form 990, Part VI, Section C, Line 19

The organization govering documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Northwest Career Colleges Federation
EIN
23-7058060
Phone
3602924798
Address
8300 28TH COURT NW 400, LACEY, WA 98516

Signing Officer

Name
Zachary Speron
Title
President
Phone
3602924798
Signed
2020-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zachary Speron
Formed
1970
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004
Preparer
Allen Gilbert CPA
Phone
4252506100
Raw XML Appendix330 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/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/MissionDesc0THE NORTHWEST CAREER COLLEGES FEDERATION IS PASSIONATE AND EFFECTIVE ADVOCATE FOR PRIVATE CAREER COLLEGES AND SCHOOLS IN IDAHO, OREGON, AND WASHINGTON.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION WORKS IN CONCERT WITH OTHER STATE AND NATIONAL ASSOCIATIONS TO FACILITATE A FLOW OF INFORMATION IN AN EFFORT TO PROMOTE FURTHER AWARNESS OF TRENDS THAT WILL ENHANCE COMMUNICATION AND PROMOTE THE BEST POSSIBLE EDUCATIONAL OUTCOMES FOR STUDENTS CHOOSING A PRIVATE CAREER SCHOOL IN WASHINGTON STATE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE IS EMPOWERED TO FUNCTION FOR AND IN THE NAME OF THE BOARD OF DIRECTORS BUT ONLY TO THE EXTENT OF SUCH AUTHORITY AS IS SPECIFICALLY DELEGATED TO IT FROM TIME-TO-TIME BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE SHALL BE ONE CLASS OF VOTING MEMBERS OF THE CORPORATION AND SUCH MEMBERSHIP SHALL BE OPEN TO ANY PRIVATE EDUCATIONAL INSTITUTION OFFERING TRAINING WITHIN THE STATE OF WASHINGTON LEADING TO A BONA FIDE OCCUPATIONAL OBJECTIVE, IF SUCH AN INSTITUTION HAS BEEN CONTINUOUSLY OPERATED FOR AT LEAST ONE YEAR AND IF SUCH INSTITUTION'S ETHICAL CONDUCT, EDUCATIONAL STANDARDS AND REPUTATION ARE FOUND BY THE BOARD OF DIRECTORS TO BE IN HARMONY WITH THE APPROVED STANDARDS OF THIS FEDERATION. SUCH APPROVED STANDARDS SHALL BE PROMOGULATED BY THE BOARD OF DIRECTORS AND SET FORTH IN THE BYLAWS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS OF THE CORPORATION SHALL BE ELECTED BY A MAJORITY VOTE OF THE MEMBERS AT EACH ANNUAL MEETING; PROVIDED, THAT THE OFFICE OF PRESIDENT SHALL BE FILLED AT EACH SUCH MEETING BY THE SUCCESSION TO THAT OFFICE OF THE INCUMBENT PRESIDENT-ELECT AND THE RETIRING PRESIDENT SHALL THEREUPON SUCCEED TO THE OFFICE OF PAST-PRESIDENT. EACH OFFICER SHALL HOLD OFFICE FOR A TERM OF ONE (1) YEAR AND UNTIL HIS/HER SUCCESSOR HAS BEEN DULY ELECTED AND QUALIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BY-LAWS MAY BE AMENDED, REPEALED, OR ALTERED IN WHOLE OR IN PART, AND NEW BY-LAWS MAY BE ADOPTED BY A TWO-THIRDS MAJORITY VOTE OF ALL MEMBERS OF THE BOARD OF DIRECTORS; PROVIDED, THE PROPOSED CHANGE(S) IS/ARE SUBMITTED IN WRITING EITHER BY MAIL OR IN PERSON TO EACH DIRECTOR NO LESS THAN TEN (10) DAYS PRIOR TO BEING VOTED UPON. EACH CHANGE MAY BE VOTED UPON SEPARATELY AND THEREBY SUBJECT TO INDIVIDUAL MEMBERSHIP VETO. MEMBERS CAN VETO CHANGES TO THE BYLAWS WITHIN 10 DAYS OF A PROPOSED CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 IS PRESENTED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION GOVERING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt035939
IRS990/TotalAssetsEOYAmt034445
IRS990/TotalAssetsGrp/BOYAmt035939
IRS990/TotalAssetsGrp/EOYAmt034445
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015345
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0100458
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0132
IRS990/TotalLiabilitiesEOYAmt020669
IRS990/TotalLiabilitiesGrp/BOYAmt0132
IRS990/TotalLiabilitiesGrp/EOYAmt020669
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013776
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0100458
IRS990/TotalProgramServiceRevenueAmt063080
IRS990/TotalReportableCompFromOrgAmt060000
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078427
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt035939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt034445
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01452
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt020600
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08300 28TH COURT NW 400
IRS990/USAddress/CityNm0LACEY
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098516
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NWCAREERCOLLEGES.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ZACHARY SPERON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03602924798
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHWEST CAREER COLLEGES FEDERATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0237058060
ReturnHeader/Filer/PhoneNum03602924798
ReturnHeader/Filer/USAddress/AddressLine1Txt08300 28TH COURT NW 400
ReturnHeader/Filer/USAddress/CityNm0LACEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098516
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010700 NORTHUP WAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum04252506100
ReturnHeader/PreparerPersonGrp/PreparationDt02020-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALLEN GILBERT CPA
ReturnHeader/ReturnTs02021-01-12T19:11:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

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