Civic Intelligence

Clark County Association of Realtors

990 • Fiscal year 2017 • EIN 23-7147863

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

1514 Broadway St 102Vancouver, WA 98663

(360) 695-5980

Siviq Scores

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

Liabilities / Assets

85th percentile

0.46x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.50x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

76th percentile

13%

Higher net margin than 76% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$82,202

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$556,977

No earlier filing loaded for comparison.

Net Assets

$299,776

No earlier filing loaded for comparison.

Liabilities

$257,201

No earlier filing loaded for comparison.

Revenue

$512,461

No earlier filing loaded for comparison.

Expenses

$446,250

No earlier filing loaded for comparison.

Net Income

$66,211

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $556,977Liabilities 2017: $257,201Net Assets 2017: $299,7762017Assets 2018: $566,732Liabilities 2018: $244,056Net Assets 2018: $322,6762018Assets 2019: $653,079Liabilities 2019: $235,960Net Assets 2019: $417,1192019Assets 2020: $821,149Liabilities 2020: $249,883Net Assets 2020: $571,2662020Assets 2021: $1,108,367Liabilities 2021: $365,213Net Assets 2021: $743,1542021Assets 2022: $1,215,973Liabilities 2022: $381,605Net Assets 2022: $834,3682022Assets 2023: $1,250,173Liabilities 2023: $270,658Net Assets 2023: $979,5152023Assets 2024: $1,390,838Liabilities 2024: $326,259Net Assets 2024: $1,064,5792024

Highlighted filing

2017

Assets$556,977
Liabilities$257,201
Net Assets$299,776

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2017: $512,461Expenses 2017: $446,250Net Income 2017: $66,2112017Revenue 2018: $552,716Expenses 2018: $522,279Net Income 2018: $30,4372018Revenue 2019: $605,980Expenses 2019: $520,158Net Income 2019: $85,8222019Revenue 2020: $631,795Expenses 2020: $486,744Net Income 2020: $145,0512020Revenue 2021: $699,394Expenses 2021: $526,277Net Income 2021: $173,1172021Revenue 2022: $704,674Expenses 2022: $586,707Net Income 2022: $117,9672022Revenue 2023: $702,647Expenses 2023: $574,496Net Income 2023: $128,1512023Revenue 2024: $727,514Expenses 2024: $645,927Net Income 2024: $81,5872024

Highlighted filing

2017

Revenue$512,461
Expenses$446,250
Net Income$66,211
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$516,414
Mission and Program Overview

Mission

To promote the local realtor community by providing education and political advocacy and fostering a professional business environment to advance the common goals of their members.

Education and information for the real estate profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$274,604$298,319▲ $23,715
Savings and Temporary Cash Investments$235,030$226,373▼ $8,657
Land, Buildings, and Equipment, Net$6,632$30,724▲ $24,092
Inventories for Sale or Use$1,748$1,505▼ $243
Accounts Receivable$1,214$56▼ $1,158
Total Assets$519,228$556,977▲ $37,749
Liabilities
Deferred Revenue$284,863$245,641▼ $39,222
Unsecured Notes Loans Payable-$11,560-
Accounts Payable and Accrued Expenses$800--
Total Liabilities$285,663$257,201▼ $28,462
Net Assets / Fund Balance
Unrestricted Net Assets$233,565$299,776▲ $66,211
Total Net Assets Fund Balance$233,565$299,776▲ $66,211
Total Liabilities and Net Assets / Fund Balance$519,228$556,977▲ $37,749

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,724$39,951$70,675
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jo Ann JohnstonExecutive DiFT$72,000$10,202$82,202

Board Members and Trustees

NameTitle
Brian PelkyPresident
David GasserPresident El
Chad SessionsDirector
Denise NeddoDirector
Ed FaulkDirector
Jodie SharpDirector
Nikki WhiteDirector
Sherri HunzekerAffiliate Di
Eric GolemoAffilitate D
Dustin PruittAppointed Di
John BlomImmed Past-p
Roy PyattLegal Counci
Robyn PhillipsSecretary
Steve MarshallTreasurer
James HolcombVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$508,600
Investment Income
$204
Other Revenue
$3,657
Change in Net Assets
$66,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$243,958
Other Expenses$202,292
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,745$39,319-$131,064
Current Officers, Directors, Trustees, and Key Employees$50,400$21,600-$72,000
Conferences and Meetings$52,079--$52,079
Office Expenses$18,426$14,170-$32,596
Occupancy$24,000$6,000-$30,000
Other Employee Benefits$14,063$6,027-$20,090
Payroll Taxes$13,051$5,593-$18,644
Fees for Services Accounting$6,900$2,300-$9,200
Other Expenses$5,351$595-$5,946
Depreciation Depletion$2,908$971-$3,879
Fees for Services Other$2,236$958-$3,194
Pension Plan Contributions$1,512$648-$2,160
Travel$2,072--$2,072
Advertising$1,602--$1,602
Insurance$410$102-$512
Fees for Services Legal$45$15-$60
Total Functional Expenses$347,349$98,901$0$446,250
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The clark county association of realtors is a membership organization and area realtors pay dues to become members.

Form 990, Page 6, Part VI, Line 7A

The members elect the baord of directors

Form 990, Page 6, Part VI, Line 7B

The general membership votes on any changes to the articles and bylaws of the organization, unless a bylaw change is required by the national association of realtors, in which case changes can be approved by the board of directors.

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is given to the executive director for review and approval prior to filing with the irs. A copy of form 990 is available to all board members.

Form 990, Page 6, Part VI, Line 12C

Members with a conflict of interest must immediately disclose their interest at the outset of any discussions by a decision-making body pertaining to the business or any of its products or services. Such members may not vote or participate in the discussion relating to that business other than to respond to questions asked of them by other members of the body.

Form 990, Page 6, Part VI, Line 15A

The president, immediate past president and the exeuctive director perform a review and analysis of reasonable compensation for the executive director as stated in the revised policy and procedure manual.

Form 990, Page 6, Part VI, Line 15B

No compensation is available to the remainder of the officers or directors. The chief executive officer shall determine the budget line item for staff salaries with the approval of the board of directors as stated in the policy and procedure manual.

Form 990, Page 6, Part VI, Line 19

The organization has its governing documents, conflict of interest policy and the financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Clark County Association of
EIN
23-7147863
Phone
3606955980
Address
1514 BROADWAY ST 102, VANCOUVER, WA 98663

Signing Officer

Name
Jo Ann Johnston
Title
Executive Director
Phone
3606955980
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jo Ann Johnston
Formed
1924
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
6

Preparer

Firm
Schiller & Company Pc
Address
606 SE 117TH AVE 100, VANCOUVER, WA 98683
Preparer
Timothy C Schiller
Phone
3609448050
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014063
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020090
IRS990/OtherExpensesGrp/Desc0EVENTS
IRS990/OtherExpensesGrp/Desc1BOARD, MEMBER, COMMITTEE
IRS990/OtherExpensesGrp/Desc2GOVERNMENTAL AFFAIRS
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0603
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1595
IRS990/OtherExpensesGrp/ProgramServicesAmt030232
IRS990/OtherExpensesGrp/ProgramServicesAmt116518
IRS990/OtherExpensesGrp/ProgramServicesAmt213799
IRS990/OtherExpensesGrp/ProgramServicesAmt35351
IRS990/OtherExpensesGrp/TotalAmt030232
IRS990/OtherExpensesGrp/TotalAmt117121
IRS990/OtherExpensesGrp/TotalAmt213799
IRS990/OtherExpensesGrp/TotalAmt35946
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02250
IRS990/OtherRevenueTotalAmt02250
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039319
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt091745
IRS990/OtherSalariesAndWagesGrp/TotalAmt0131064
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05593
IRS990/PayrollTaxesGrp/ProgramServicesAmt013051
IRS990/PayrollTaxesGrp/TotalAmt018644
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0648
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01512
IRS990/PensionPlanContributionsGrp/TotalAmt02160
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JO ANN JOHNSTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc1MONTHLY MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc2RPAC EVENTS
IRS990/ProgramServiceRevenueGrp/Desc3EDUCATION CLASS INCOME
IRS990/ProgramServiceRevenueGrp/Desc4RMLS SUPPORT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0464381
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310089
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0464381
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310089
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45000
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE THE MEMBERS WITH A MEANS FOR TRAINING AND EDUCATION
IRS990/ProgSrvcAccomActy3Grp/Desc0ENFORCEMENT OF THE CODE OF ETHICS, INCLUDING THE CONDUCT OF ETHICS AND ARBITRATION HEARINGS AND TO REVIEW COMPLAINTS RECEIVED FROM THE PUBLIC OR OTHER MEMBERS TO DETERMINE IF THE COMPLAINT HAS SUFFICIENT SUBSTANCE AND MERIT TO WARRANT AN ETHICS OR ARBITRATION HEARING.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0184
IRS990/PYOtherExpensesAmt0202669
IRS990/PYOtherRevenueAmt05232
IRS990/PYProgramServiceRevenueAmt0407643
IRS990/PYRevenuesLessExpensesAmt040683
IRS990/PYSalariesCompEmpBnftPaidAmt0169707
IRS990/PYTotalExpensesAmt0372376
IRS990/PYTotalRevenueAmt0413059
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt066211
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0235030
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0226373
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt030724
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039951
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070675
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030724
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLARK COUNTY ASSOCIATION OF REALTORS IS A MEMBERSHIP ORGANIZATION AND AREA REALTORS PAY DUES TO BECOME MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BAORD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP VOTES ON ANY CHANGES TO THE ARTICLES AND BYLAWS OF THE ORGANIZATION, UNLESS A BYLAW CHANGE IS REQUIRED BY THE NATIONAL ASSOCIATION OF REALTORS, IN WHICH CASE CHANGES CAN BE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. A COPY OF FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS WITH A CONFLICT OF INTEREST MUST IMMEDIATELY DISCLOSE THEIR INTEREST AT THE OUTSET OF ANY DISCUSSIONS BY A DECISION-MAKING BODY PERTAINING TO THE BUSINESS OR ANY OF ITS PRODUCTS OR SERVICES. SUCH MEMBERS MAY NOT VOTE OR PARTICIPATE IN THE DISCUSSION RELATING TO THAT BUSINESS OTHER THAN TO RESPOND TO QUESTIONS ASKED OF THEM BY OTHER MEMBERS OF THE BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT, IMMEDIATE PAST PRESIDENT AND THE EXEUCTIVE DIRECTOR PERFORM A REVIEW AND ANALYSIS OF REASONABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR AS STATED IN THE REVISED POLICY AND PROCEDURE MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO COMPENSATION IS AVAILABLE TO THE REMAINDER OF THE OFFICERS OR DIRECTORS. THE CHIEF EXECUTIVE OFFICER SHALL DETERMINE THE BUDGET LINE ITEM FOR STAFF SALARIES WITH THE APPROVAL OF THE BOARD OF DIRECTORS AS STATED IN THE POLICY AND PROCEDURE MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0519228
IRS990/TotalAssetsEOYAmt0556977
IRS990/TotalAssetsGrp/BOYAmt0519228
IRS990/TotalAssetsGrp/EOYAmt0556977
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098901
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0347349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446250
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0285663
IRS990/TotalLiabilitiesEOYAmt0257201
IRS990/TotalLiabilitiesGrp/BOYAmt0285663
IRS990/TotalLiabilitiesGrp/EOYAmt0257201
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233565
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0299776
IRS990/TotalOtherCompensationAmt010202
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01000
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01000
IRS990/TotalProgramServiceRevenueAmt0508600
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt0204
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0512257
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0512461
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0519228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0556977
IRS990/TravelGrp/ProgramServicesAmt02072
IRS990/TravelGrp/TotalAmt02072
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0233565
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0299776
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt011560
IRS990/UponRequestInd0X

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