Civic Intelligence

Washington State Association of Hea D Start and Ecea Programs

990 • Fiscal year 2015 • EIN 23-7444962

Sep 01, 2014 to Aug 31, 2015 • Filed on Jul 15, 2016

345 118th SEBellevue, WA 98005

(425) 453-1227

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.06x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

16th percentile

-28%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

Down

$320,078

Down $164,317 (-34%) from 2014

Net Assets

Up

$293,713

Up $10,547 (+3.7%) from 2014

Liabilities

Down

$26,365

Down $174,864 (-87%) from 2014

Revenue

Down

$468,710

Down $67,155 (-13%) from 2014

Expenses

Down

$458,163

Down $118,255 (-21%) from 2014

Net Income

Up

$10,547

Up $51,100 (+126%) from 2014

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 2012: $735,653Liabilities 2012: $452,730Net Assets 2012: $282,9232012Assets 2013: $615,521Liabilities 2013: $303,519Net Assets 2013: $312,0022013Assets 2014: $484,395Liabilities 2014: $201,229Net Assets 2014: $283,1662014Assets 2015: $320,078Liabilities 2015: $26,365Net Assets 2015: $293,7132015Assets 2016: $311,151Liabilities 2016: $35,396Net Assets 2016: $275,7552016Assets 2017: $279,957Liabilities 2017: $22,323Net Assets 2017: $257,6342017Assets 2018: $300,846Liabilities 2018: $33,720Net Assets 2018: $267,1262018Assets 2019: $573,558Liabilities 2019: $17,904Net Assets 2019: $555,6542019Assets 2020: $533,732Liabilities 2020: $47,349Net Assets 2020: $486,3832020Assets 2021: $700,806Liabilities 2021: $68,592Net Assets 2021: $632,2142021Assets 2022: $759,454Liabilities 2022: $103,472Net Assets 2022: $655,9822022Assets 2023: $982,808Liabilities 2023: $98,208Net Assets 2023: $884,6002023Assets 2024: $1,015,487Liabilities 2024: $73,363Net Assets 2024: $942,1242024

Highlighted filing

2015

Assets$320,078
Liabilities$26,365
Net Assets$293,713

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $453,7032012Expenses 2013: $512,8142013Revenue 2014: $535,865Expenses 2014: $576,418Net Income 2014: -$40,5532014Revenue 2015: $468,710Expenses 2015: $458,163Net Income 2015: $10,5472015Revenue 2016: $536,314Expenses 2016: $545,862Net Income 2016: -$9,5482016Revenue 2017: $541,063Expenses 2017: $559,184Net Income 2017: -$18,1212017Revenue 2018: $607,809Expenses 2018: $598,317Net Income 2018: $9,4922018Revenue 2019: $935,982Expenses 2019: $647,454Net Income 2019: $288,5282019Revenue 2020: $702,576Expenses 2020: $687,464Net Income 2020: $15,1122020Revenue 2021: $923,038Expenses 2021: $788,817Net Income 2021: $134,2212021Revenue 2022: $1,044,367Expenses 2022: $1,017,601Net Income 2022: $26,7662022Revenue 2023: $1,460,331Expenses 2023: $1,226,302Net Income 2023: $234,0292023Revenue 2024: $1,153,599Expenses 2024: $974,656Net Income 2024: $178,9432024

Highlighted filing

2015

Revenue$468,710
Expenses$458,163
Net Income$10,547
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jul 15, 2016
Return Version
2014v6.0
Gross Receipts
$468,710
Mission and Program Overview

Mission

Wsa champions high quality early learning through professional development, collaboration and advocacy for head start, early head start and early childhood education and assistance programs (eceap).

Training and Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$336,486$201,596▼ $134,890
Accounts Receivable$127,832$70,419▼ $57,413
Cash and Non-Interest-Bearing Accounts$19,077$47,063▲ $27,986
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$484,395$320,078▼ $164,317
Other Assets Total$1,000$1,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$28,884--
Other Liabilities$172,345$26,365▼ $145,980
Total Liabilities$201,229$26,365▼ $174,864
Net Assets / Fund Balance
Unrestricted Net Assets$283,166$293,713▲ $10,547
Total Net Assets Fund Balance$283,166$293,713▲ $10,547
Total Liabilities and Net Assets / Fund Balance$484,395$320,078▼ $164,317

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$22,418$22,418
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joel M RyanExecutive DirecFT$97,659$97,659

Board Members and Trustees

NameTitle
Mary Ellen LykinsPresident
Lana StuartVice President
Mary McDonaldBoard Member
Patty EningowukBoard Member
Rose ButterflyBoard Member
Amanda RoblesBoardmember
Brandon JensonBoardmember
Erin DouglasBoardmember
Graciela MadrigalBoardmember
Jackie BrockBoardmember
Meagan Anderson-PiraBoardmember
Robert WheelerBoardmember
Romy PrunedaBoardmember
Ryan PriccoBoardmember
Shannon GriffithsBoardmember
Tafra JonesBoardmember
Vivianne LounsburyBoardmember
Sandy JunkerSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,976
Program Service Revenue
$337,668
Investment Income
$7,066
Other Revenue
$0
All Other Contributions
$123,976
Change in Net Assets
$10,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,753
Salaries, Compensation, and Employee Benefits$195,410
Total Fundraising Expense$24,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$194,581--$194,581
Current Officers, Directors, Trustees, and Key Employees$78,127$4,883$14,649$97,659
Other Salaries and Wages$46,618$26,068$2,831$75,517
Occupancy$13,192$3,383$1,909$18,484
Travel$10,510$2,695$1,521$14,726
Payroll Taxes$9,850$2,526$1,426$13,802
Fees for Services Accounting-$9,529-$9,529
Other Employee Benefits$6,018$1,543$871$8,432
Office Expenses$5,059$1,297$732$7,088
Other Expenses$323$260$147$323
All Other Expenses-$20-$20
Total Functional Expenses$378,759$55,318$24,086$458,163
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
Yes
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
Credit Card Payable$16,553
Payroll Taxes Payable$9,812
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 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
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, Line 11B: Form 990 Review Process

The CPA attended the Board retreat and verbally presented a summary of the Form 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

At the annual Board retreat, board members are required to sign a "Conflict of Interest Disclosure Statement". This Disclosure Statement defines what a conflict of interest is, and requires the individual board members to disclose any conflicts of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A few years ago a comparability analysis was conducted to determine an appropriate wage for the executive director. As a result of this study, the executive director was given a raise. Subsequent to this study he has been given a cost of living adjustment of approximately 3% annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
WSA HeadstartECEA Programs
EIN
23-7444962
Phone
4254531227
Address
345 118th SE, Bellevue, WA 98005

Signing Officer

Name
Mary McDonald
Title
Board Member
Signed
2016-07-15
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
17
Independent Board Members
17
Employees
3

Preparer

Firm
Dana C Maher CPA PS
Address
1809 4th Ave E, Olympia, WA 98506-4629
Preparer
Dana C Maher
Phone
3603525240
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IRS990/Desc0Strengthened the Association through engaged membership participation and board development.Improved members' services through communication, effective meetings, cutting edge training, support services and leadership opportunities. Specifically, we held two very successful Washington State Association meetings that included top notch trainers along with noteworthy speakers. In June we held a conference (Summer Institute) which included intensive workshops on literacy development, working with children with disabilities, and improving health outcomes. We also held several regional trainings/workshops and conferences. We also held a meeting and a retreat for Headstart Directors. This gave Directors an opportunity to learn new skills and share information.Established strong collaborative partnerships with related associations, programs, governmental units and individuals.Provided financial training and asset building to low income parents.
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IRS990/Form990PartVIISectionAGrp/PersonNm2Mary McDonald
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IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt5Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt6Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt8Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt9Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt10Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt11Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt12Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt17Boardmember
IRS990/Form990PartVIISectionAGrp/TitleTxt18Boardmember
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IRS990/OccupancyGrp/ManagementAndGeneralAmt03383
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IRS990/OfficeExpensesGrp/FundraisingAmt0732
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IRS990/OfficeExpensesGrp/ProgramServicesAmt05059
IRS990/OfficeExpensesGrp/TotalAmt07088
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01000
IRS990/OtherAssetsTotalGrp/EOYAmt01000
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0871
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01543
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1111887
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IRS990/ProgSrvcAccomActy2Grp/Desc0Strengthened the Association's capacity to influence the public will and public policies.
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYSalariesCompEmpBnftPaidAmt0191410
IRS990/PYTotalExpensesAmt0576418
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0349757
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0430000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0461776

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