Civic Intelligence

Association for the Development of Human Potential Inc

EIN 23-7081193 • 501(c)3 • Spokane, WA

Profile

Help people discover a hidden potential within themselves through classes, workshops and publications.

406 S Coeur d Alene St Ste TSpokane, WA 99201

yasodharayoga.org/spokane

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

31st percentile

-9.3%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

86th percentile

$12,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

50th percentile

-1.9%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

56%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$359,150

Down $11,514 (-3.1%) from 2023

Liabilities

Down

$3,063

Down $1,080 (-26%) from 2023

Net Assets

Down

$356,087

Down $10,434 (-2.8%) from 2023

Revenue

Up

$55,558

Up $2,432 (+4.6%) from 2023

Expenses

Down

$72,448

Down $8,015 (-10.0%) from 2023

Net Income

Up

-$16,890

Up $10,447 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $652,865Liabilities 2013: $5,607Net Assets 2013: $647,2582013Assets 2014: $626,106Liabilities 2014: $6,285Net Assets 2014: $619,8212014Assets 2015: $814,686Liabilities 2015: $7,442Net Assets 2015: $807,2442015Assets 2016: $656,724Liabilities 2016: $2,597Net Assets 2016: $654,1272016Assets 2017: $559,594Liabilities 2017: $3,140Net Assets 2017: $556,4542017Assets 2018: $520,236Liabilities 2018: $3,244Net Assets 2018: $516,9922018Assets 2019: $517,780Liabilities 2019: $6,656Net Assets 2019: $511,1242019Assets 2020: $479,939Liabilities 2020: $4,456Net Assets 2020: $475,4832020Assets 2021: $456,799Liabilities 2021: $3,979Net Assets 2021: $452,8202021Assets 2022: $389,530Liabilities 2022: $3,297Net Assets 2022: $386,2332022Assets 2023: $370,664Liabilities 2023: $4,143Net Assets 2023: $366,5212023Assets 2024: $359,150Liabilities 2024: $3,063Net Assets 2024: $356,0872024

Highlighted filing

2024

Assets$359,150
Liabilities$3,063
Net Assets$356,087

Operations Trend

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

$400K$200K$0-$200KRevenue 2013: $57,741Expenses 2013: $87,755Net Income 2013: -$30,0142013Revenue 2014: $42,893Expenses 2014: $72,913Net Income 2014: -$30,0202014Revenue 2015: $362,114Expenses 2015: $160,917Net Income 2015: $201,1972015Revenue 2016: $50,883Expenses 2016: $209,965Net Income 2016: -$159,0822016Revenue 2017: $124,627Expenses 2017: $244,106Net Income 2017: -$119,4792017Revenue 2018: $49,574Expenses 2018: $69,956Net Income 2018: -$20,3822018Revenue 2019: $54,125Expenses 2019: $78,766Net Income 2019: -$24,6412019Revenue 2020: $47,761Expenses 2020: $81,115Net Income 2020: -$33,3542020Revenue 2021: $77,880Expenses 2021: $105,239Net Income 2021: -$27,3592021Revenue 2022: $72,192Expenses 2022: $97,262Net Income 2022: -$25,0702022Revenue 2023: $53,126Expenses 2023: $80,463Net Income 2023: -$27,3372023Revenue 2024: $55,558Expenses 2024: $72,448Net Income 2024: -$16,8902024

Highlighted filing

2024

Revenue$55,558
Expenses$72,448
Net Income-$16,890

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 27, 2025
Return Version
2024v5.0
Gross Receipts
$112,141
Mission and Program Overview

Mission

Help people discover a hidden potential within themselves through classes, workshops and publications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$366,521$356,087▼ $10,434
Investments in Publicly Traded Securities$208,096$202,532▼ $5,564
Land, Buildings, and Equipment, Net$150,396$144,513▼ $5,883
Cash and Non-Interest-Bearing Accounts$8,747$9,826▲ $1,079
Accounts Receivable$3,425$2,279▼ $1,146
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$370,664$359,150▼ $11,514
Liabilities
Accounts Payable and Accrued Expenses$2,618$1,538▼ $1,080
Other Liabilities$1,525$1,525→ $0
Total Liabilities$4,143$3,063▼ $1,080
Net Assets / Fund Balance
Total Net Assets Fund Balance$366,521$356,087▼ $10,434
Total Liabilities and Net Assets / Fund Balance$370,664$359,150▼ $11,514

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$70,597$215,917$286,514
Land$63,800-$63,800
Equipment$7,962$22,552$30,514
Other Land Buildings$2,154$0$2,154
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet BrownTreasurerPT$12,000$12,000

Board Members and Trustees

NameTitle
Mary Ruth GreenPresident
Sharon WobkerVice President
Arnon ThompsonMember at Large
Faith HayflichSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$25,588
Program Service Revenue
$3,970
Investment Income
$8,623
Other Revenue
$17,377
All Other Contributions
$25,338
Change in Net Assets
$-16,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$53,505
Other Expenses$13,327
Grants and Similar Amounts Paid$5,616
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$17,531$19,367-$36,898
Current Officers, Directors, Trustees, and Key Employees$3,000$9,000-$12,000
Office Expenses$5,793--$5,793
Foreign Grants$5,466--$5,466
Payroll Taxes$1,838$2,769-$4,607
Insurance$2,076--$2,076
Depreciation Depletion$1,875--$1,875
Fees for Services Management$1,116--$1,116
Travel$860--$860
Fees for Services Other$691--$691
Advertising$465--$465
Information Technology$371--$371
Grants to Domestic Orgs$150--$150
Other Expenses$80$0$0$80
Total Functional Expenses$41,312$31,136$0$72,448
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
rental security deposits$1,525
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has approximately 18 members that are invited to attend the annual meeting. Some members are more involved in the organization than others, while others are just members to show support of its purpose.

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

The members present at the annual meeting elect directors/trustees at the end of each one's term.

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

The Treasurer reviews the form 990 for accuracy prior to its filing with the IRS.

Form 990, Part VI, Section C, Line 19

Documents are offered to members and potential members. They are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Association for the Development of Human Potential Inc
EIN
23-7081193
Phone
5098383575
Address
406 S Coeur d Alene St Ste T, Spokane, WA 99201
Doing Business As
Yasodhara Yoga Spokane - Timeless Books

Signing Officer

Name
Janet Brown
Title
Treasurer
Phone
5098383575
Signed
2025-03-27

Organization Details

Principal Officer
Janet Brown
Formed
1970
Legal Domicile
Id
Voting Board Members
18
Independent Board Members
18
Employees
4
Volunteers
5
Raw XML AppendixShowing 400 of 451 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/Desc0Offering classes and workshops in yoga and self-development. People learn to develop physical strength and flexibility and to view their lives with more meaning. Classes are held regularly on a weekly or monthly basis throughout the year. Students vary from class to class. All teachers have the same training and serve on a volunteer basis.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09204
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt012827
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013421
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012506
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056678
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03782
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05661
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt026624
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08720
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012827
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013421
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012506
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt056678
IRS990ScheduleA/InvestmentIncomeCYPct00.21159
IRS990ScheduleA/InvestmentIncomePYPct00.20677
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78841
IRS990ScheduleA/PublicSupportPY509Pct00.79323
IRS990ScheduleA/PublicSupportTotal509Amt0211186
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt029120
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt032646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt050631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt060035
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt038754
IRS990ScheduleA/Total509Grp/TotalAmt0211186
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt037840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt041850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt063458
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt073456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt051260
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0267864
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt070597
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0215917
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0286514
IRS990ScheduleD/EquipmentGrp/BookValueAmt07962
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022552
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030514
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LandGrp/BookValueAmt063800
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt063800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02154
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0rental security deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144513
IRS990ScheduleD/TotalLiabilityAmt01525
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt05466
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0check
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0general support
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0North America (including Canada and Mexico, but not the United States)
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has approximately 18 members that are invited to attend the annual meeting. Some members are more involved in the organization than others, while others are just members to show support of its purpose.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members present at the annual meeting elect directors/trustees at the end of each one's term.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Treasurer reviews the form 990 for accuracy prior to its filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are offered to members and potential members. They are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0370664
IRS990/TotalAssetsEOYAmt0359150
IRS990/TotalAssetsGrp/BOYAmt0370664
IRS990/TotalAssetsGrp/EOYAmt0359150
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025588
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031136
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt041312
IRS990/TotalFunctionalExpensesGrp/TotalAmt072448
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04143
IRS990/TotalLiabilitiesEOYAmt03063
IRS990/TotalLiabilitiesGrp/BOYAmt04143
IRS990/TotalLiabilitiesGrp/EOYAmt03063
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0366521
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0356087
IRS990/TotalOtherCompensationAmt00

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