Civic Intelligence

Washington School Nutrition Association

990 • Fiscal year 2023 • EIN 23-7404031

Jul 01, 2022 to Jun 30, 2023 • Filed on May 07, 2024

PO Box 133301Spring, TX 77393

(682) 334-4135

Siviq Scores

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

Liabilities / Assets

98th percentile

0.59x

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

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

0.77x

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

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

60th percentile

8.0%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

64th percentile

6.7%

Faster asset growth than 64% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

185%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$290,135

Up $18,303 (+6.7%) from 2022

Net Assets

Up

$118,719

Up $17,975 (+18%) from 2022

Liabilities

Up

$171,416

Up $328 (+0.2%) from 2022

Revenue

Up

$223,761

Up $145,209 (+185%) from 2022

Expenses

Up

$205,786

Up $69,120 (+51%) from 2022

Net Income

Up

$17,975

Up $76,089 (+131%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $267,225Liabilities 2012: $4,022Net Assets 2012: $263,2032012Assets 2013: $277,242Liabilities 2013: $3,838Net Assets 2013: $273,4042013Assets 2014: $316,020Liabilities 2014: $6,083Net Assets 2014: $309,9372014Assets 2015: $337,436Liabilities 2015: $11,288Net Assets 2015: $326,1482015Assets 2016: $366,799Liabilities 2016: $6,494Net Assets 2016: $360,3052016Assets 2017: $436,002Liabilities 2017: $6,154Net Assets 2017: $429,8482017Assets 2018: $428,769Liabilities 2018: $10,197Net Assets 2018: $418,5722018Assets 2019: $430,982Liabilities 2019: $5,510Net Assets 2019: $425,4722019Assets 2020: $207,134Liabilities 2020: $4,180Net Assets 2020: $202,9542020Assets 2021: $199,427Liabilities 2021: $40,569Net Assets 2021: $158,8582021Assets 2022: $271,832Liabilities 2022: $171,088Net Assets 2022: $100,7442022Assets 2023: $290,135Liabilities 2023: $171,416Net Assets 2023: $118,7192023Assets 2024: $377,112Liabilities 2024: $192,137Net Assets 2024: $184,9752024Assets 2025: $484,992Liabilities 2025: $105,411Net Assets 2025: $379,5812025

Highlighted filing

2023

Assets$290,135
Liabilities$171,416
Net Assets$118,719

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2012: $252,1302012Expenses 2013: $258,2022013Revenue 2014: $287,956Expenses 2014: $251,423Net Income 2014: $36,5332014Revenue 2015: $281,350Expenses 2015: $264,925Net Income 2015: $16,4252015Revenue 2016: $275,349Expenses 2016: $240,861Net Income 2016: $34,4882016Revenue 2017: $344,929Expenses 2017: $275,387Net Income 2017: $69,5422017Revenue 2018: $279,455Expenses 2018: $290,731Net Income 2018: -$11,2762018Revenue 2019: $312,665Expenses 2019: $305,765Net Income 2019: $6,9002019Revenue 2020: $147,304Expenses 2020: $369,822Net Income 2020: -$222,5182020Revenue 2021: $52,302Expenses 2021: $96,398Net Income 2021: -$44,0962021Revenue 2022: $78,552Expenses 2022: $136,666Net Income 2022: -$58,1142022Revenue 2023: $223,761Expenses 2023: $205,786Net Income 2023: $17,9752023Revenue 2024: $270,101Expenses 2024: $203,845Net Income 2024: $66,2562024Revenue 2025: $432,332Expenses 2025: $237,726Net Income 2025: $194,6062025

Highlighted filing

2023

Revenue$223,761
Expenses$205,786
Net Income$17,975
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$223,761
Mission and Program Overview

Mission

Provide education and training of school food service employees with the goal of advancing food nutrition for all students and children

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$132,319$129,708▼ $2,611
Cash and Non-Interest-Bearing Accounts$124,161$82,762▼ $41,399
Prepaid Expenses and Deferred Charges$18,603$78,676▲ $60,073
Land, Buildings, and Equipment, Net$9$9→ $0
Accounts Receivable$-3,260$-1,020▲ $2,240
Total Assets$271,832$290,135▲ $18,303
Liabilities
Other Liabilities$158,586$167,163▲ $8,577
Accounts Payable and Accrued Expenses$12,502$4,253▼ $8,249
Total Liabilities$171,088$171,416▲ $328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$100,744$118,719▲ $17,975
Total Net Assets Fund Balance$100,744$118,719▲ $17,975
Total Liabilities and Net Assets / Fund Balance$271,832$290,135▲ $18,303

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9$11,146$11,155
Equipment-$889$889
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marcia WagnerPresident
Wendy WeyerPresident
Tracy CalhounE Region 4 L
Abby MillerEducation Ch
Julia JarrellExecutive Di
Martin LoycheIndustry CHA
Kristina MarshLeadership C
Teresa FieldsMember at La
Erica WistromMembership C
Erika SantanaNw Region 1
Alexander Epstein- SolfieldSe Region 3
Karen BrownSecretary Tr
Latoya MorrisVice Preside
Nichol HawW Region 2 L
Revenue and Support

Revenue Composition

Contributions and Grants
$14,123
Program Service Revenue
$193,042
Investment Income
$65
Other Revenue
$16,531
All Other Contributions
$14,123
Change in Net Assets
$17,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,939
Salaries, Compensation, and Employee Benefits$58,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$69,475--$69,475
Other Salaries and Wages$53,696--$53,696
Office Expenses$10,769--$10,769
Travel$8,667--$8,667
All Other Expenses$8,327--$8,327
Other Expenses$5,379--$5,379
Payroll Taxes$5,151--$5,151
Information Technology$4,734--$4,734
Fees for Services Other$2,385--$2,385
Insurance$2,380--$2,380
Fees for Services Accounting$1,075--$1,075
Total Functional Expenses$205,786$0$0$205,786
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
- Deposits$165,724
Payroll$1,439
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

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

Member appointed / approved

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

Bylaws can only be amended by the house of delegates which meets annually.

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

A pdf file will be emailed to all governing body members. The report will be reviewed thoroughly by the executive director, bookkeeper and the executive team before approval is given for filing.

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

Board members are required to review and sign the conflict of interest policy annually.

Form 990, Page 6, Part VI, Line 19

The governing documents and conflict of interest policy are posted to our website. Financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Washington School Nutrition
EIN
23-7404031
Phone
6823344135
Address
PO BOX 133301, SPRING, TX 77393

Signing Officer

Name
Julia Jarrell
Title
Executive Director
Phone
5099269177
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Weyer
Formed
1972
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
30

Preparer

Firm
Five Seasons Accounting Services LLC
Address
323 SECOND STREET, SNOHOMISH, WA 98290-3007
Preparer
Amy Pettersen
Phone
3605680574
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Assist in the training of food service employees

Form 990, Page 2, Part III, Line 4D

Assist in ongoing training and knowledge of school food nutrition

Form 990, Part XI, Line 9

Facility rental 0 fees 0 lodging 0 meals 0 taxes 0 telephone 0 instructional speakers 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBER APPOINTED / APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BYLAWS CAN ONLY BE AMENDED BY THE HOUSE OF DELEGATES WHICH MEETS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A PDF FILE WILL BE EMAILED TO ALL GOVERNING BODY MEMBERS. THE REPORT WILL BE REVIEWED THOROUGHLY BY THE EXECUTIVE DIRECTOR, BOOKKEEPER AND THE EXECUTIVE TEAM BEFORE APPROVAL IS GIVEN FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE POSTED TO OUR WEBSITE. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FACILITY RENTAL 0 FEES 0 LODGING 0 MEALS 0 TAXES 0 TELEPHONE 0 INSTRUCTIONAL SPEAKERS 0
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIA JARRELL

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.85$1.05$3.80$4.32$2.38$1.95
2024Detailed filing. Detailed filing data is available for this year.$3.77$1.92$1.85$2.70$2.04$0.66
2023Detailed filing. Detailed filing data is available for this year.$2.90$1.71$1.19$2.24$2.06$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.72$1.71$1.01$0.79$1.37$0.58
2021Detailed filing. Detailed filing data is available for this year.$1.99$0.41$1.59$0.52$0.96$0.44
2020Detailed filing. Detailed filing data is available for this year.$2.07$0.04$2.03$1.47$3.70$2.23
2019Detailed filing. Detailed filing data is available for this year.$4.31$0.06$4.25$3.13$3.06$0.07
2018Detailed filing. Detailed filing data is available for this year.$4.29$0.10$4.19$2.79$2.91$0.11
2017Detailed filing. Detailed filing data is available for this year.$4.36$0.06$4.30$3.45$2.75$0.70
2016Detailed filing. Detailed filing data is available for this year.$3.67$0.06$3.60$2.75$2.41$0.34
2015Detailed filing. Detailed filing data is available for this year.$3.37$0.11$3.26$2.81$2.65$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.16$0.06$3.10$2.88$2.51$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.04$2.73$2.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.04$2.63$2.52