Civic Intelligence

Hidden Village Owners Association

EIN 26-1917378 • 501(c)4 • Olympia, WA

Profile

To maintain the hidden village mobile home property which consists of 20 mobile home lots. The lots may only be occupied by tenants with income no greater than 80% of the average median household income in thurston county at the time of inital occupancy. Rents are subject to fund guidelines.

4600 17th Lane NEOlympia, WA 98516

www.hiddenvillage.coop

Siviq Scores

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

Liabilities / Assets

95th percentile

0.99x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

10.26x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

34%

Higher net margin than 79% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-0.1%

Faster asset growth than 35% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

62%

Faster revenue growth than 84% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,487,324

Down $27,498 (-1.8%) from 2022

Liabilities

Down

$1,467,606

Down $60,219 (-3.9%) from 2022

Net Assets

Up

$19,718

Up $32,721 (+252%) from 2022

Revenue

Up

$142,978

Up $52,004 (+57%) from 2022

Expenses

Down

$93,792

Down $1,802 (-1.9%) from 2022

Net Income

Up

$49,186

Up $53,806 (+1165%) from 2022

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2017: $1,640,282Liabilities 2017: $1,538,278Net Assets 2017: $102,0042017Assets 2018: $1,622,755Liabilities 2018: $1,542,240Net Assets 2018: $80,5152018Assets 2019: $1,593,326Liabilities 2019: $1,527,722Net Assets 2019: $65,6042019Assets 2020: $1,554,927Liabilities 2020: $1,510,037Net Assets 2020: $44,8902020Assets 2021: $1,529,857Liabilities 2021: $1,538,240Net Assets 2021: -$8,3832021Assets 2022: $1,514,822Liabilities 2022: $1,527,825Net Assets 2022: -$13,0032022Assets 2024: $1,487,324Liabilities 2024: $1,467,606Net Assets 2024: $19,7182024

Highlighted filing

2024

Assets$1,487,324
Liabilities$1,467,606
Net Assets$19,718

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2017: $94,386Expenses 2017: $92,229Net Income 2017: $2,1572017Revenue 2018: $94,910Expenses 2018: $116,399Net Income 2018: -$21,4892018Revenue 2019: $96,021Expenses 2019: $111,677Net Income 2019: -$15,6562019Revenue 2020: $96,628Expenses 2020: $117,342Net Income 2020: -$20,7142020Revenue 2021: $94,834Expenses 2021: $109,400Net Income 2021: -$14,5662021Revenue 2022: $90,974Expenses 2022: $95,594Net Income 2022: -$4,6202022Revenue 2024: $142,978Expenses 2024: $93,792Net Income 2024: $49,1862024

Highlighted filing

2024

Revenue$142,978
Expenses$93,792
Net Income$49,186

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$142,978
Mission and Program Overview

Mission

To maintain the hidden village mobile home property which consists of 20 mobile home lots. The lots may only be occupied by tenants with income no greater than 80% of the average median household income in thurston county at the time of inital occupancy. Rents are subject to fund guidelines.

A member-owned mobile home park for qualified low-income households in accordance with housing trust

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,287,227$1,310,608▲ $23,381
Cash and Non-Interest-Bearing Accounts$105,884$106,422▲ $538
Savings and Temporary Cash Investments$80,193$49,521▼ $30,672
Accounts Receivable$1,620$8,321▲ $6,701
Prepaid Expenses and Deferred Charges$1,335$1,402▲ $67
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,488,110$1,487,324▼ $786
Other Assets Total$11,851$11,050▼ $801
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,442,807$1,422,675▼ $20,132
Other Liabilities$74,345$43,479▼ $30,866
Accounts Payable and Accrued Expenses$426$1,452▲ $1,026
Total Liabilities$1,517,578$1,467,606▼ $49,972
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-29,468$19,718▲ $49,186
Total Net Assets Fund Balance$-29,468$19,718▲ $49,186
Total Liabilities and Net Assets / Fund Balance$1,488,110$1,487,324▼ $786

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,213,843-$1,213,843
Leasehold Improvements$88,457$556,129$644,586
Equipment$8,308-$8,308
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kellie James DivinePresident
Jared MalloryVice President
Jessica ParshallDirector
Roxanne RamirezSecretary
Aren MartinTreasurer
Mary Testa-smithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$128,599
Investment Income
$355
Other Revenue
$14,024
Change in Net Assets
$49,186

Audited Revenue Reconciliation

Revenue per Audited Statements
$142,978
Total Revenue per Audited Statements
$142,978
Total Revenue per Form 990
$142,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$23,578--$23,578
Fees for Services Accounting-$14,240-$14,240
Depreciation Depletion$9,649--$9,649
Fees for Services Legal-$5,106-$5,106
Insurance$2,687--$2,687
Other Expenses$623$1,159-$623
Fees for Services Management-$475-$475
Office Expenses-$268-$268
Total Functional Expenses$72,544$21,248$0$93,792

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$93,792
Total Expenses per Audited Statements$93,792
Total Expenses per Form 990$93,792
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
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
Contract Liability-replacement Reserve$30,531
Tenant Security Deposits$10,030
Accrued Interest Payable$2,098
Deferred Revenue$820
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Certain functions are delegated to outside professionals. Services include bookkeeping services and maintenance of compliance with certain funding source reporting requirements such as income verification and annual recertification. All such outside professionals report to the board.

Form 990, Part VI, Section A, Line 6

The association is organized with members.

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

Board members are elected by the full membership at an annual membership meeting.

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

All amendments to the by-laws must be approved by the members.

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

A copy of the form 990 is provided to the treasurer who reviews and approves for the board. A copy is provided to the board members.

Form 990, Part VI, Section C, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Hidden Village Owners Association
EIN
26-1917378
Phone
5099538464
Address
4600 17TH LANE NE, OLYMPIA, WA 98516

Signing Officer

Name
Aren Martin
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kellie James Divine
Formed
2014
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
12

Preparer

Firm
Magnuson McHugh Dougherty CPAs
Address
2100 Northwest Blvd Suite 400, Coeur dAlene, ID 83814
Preparer
Michelle Schini Haneline
Phone
2087659500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The association is a not-for-profit corporation that is exempt from income taxes under section 501(c)(4) of the internal revenue code and is not classified as a private foundation. Accordingly, the financial statements do not include any provision for taxes. The association files income tax return in the u.s. Federal jurisdiction. The association is no longer subject to u.s. Federal income tax examinations by tax authorities for the prior three years. Currently there is no examination or pending examination with the internal revenue service (irs). As of the end of the year being reported there were no tax positions for which the deductibility is uncertain nor for which there is uncertainty regarding the timing of such deductibility.

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IRS990/PYInvestmentIncomeAmt0588
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0104905
IRS990/PYOtherRevenueAmt01015
IRS990/PYProgramServiceRevenueAmt086837
IRS990/PYRevenuesLessExpensesAmt0-16465
IRS990/PYTotalExpensesAmt0104905
IRS990/PYTotalRevenueAmt088440
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt049186
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0142623
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080193
IRS990/SavingsAndTempCashInvstGrp/EOYAmt049521
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08308
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08308
IRS990ScheduleD/ExpensesSubtotalAmt093792
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01213843
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01213843
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt088457
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0556129
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0644586
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02098
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt130531
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt310030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTRACT LIABILITY-REPLACEMENT RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0142978
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR TAXES. THE ASSOCIATION FILES INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE PRIOR THREE YEARS. CURRENTLY THERE IS NO EXAMINATION OR PENDING EXAMINATION WITH THE INTERNAL REVENUE SERVICE (IRS). AS OF THE END OF THE YEAR BEING REPORTED THERE WERE NO TAX POSITIONS FOR WHICH THE DEDUCTIBILITY IS UNCERTAIN NOR FOR WHICH THERE IS UNCERTAINTY REGARDING THE TIMING OF SUCH DEDUCTIBILITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01310608
IRS990ScheduleD/TotalExpensesPerForm990Amt093792
IRS990ScheduleD/TotalLiabilityAmt043479
IRS990ScheduleD/TotalRevenuePerForm990Amt0142978
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0142978
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt093792
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CERTAIN FUNCTIONS ARE DELEGATED TO OUTSIDE PROFESSIONALS. SERVICES INCLUDE BOOKKEEPING SERVICES AND MAINTENANCE OF COMPLIANCE WITH CERTAIN FUNDING SOURCE REPORTING REQUIREMENTS SUCH AS INCOME VERIFICATION AND ANNUAL RECERTIFICATION. ALL SUCH OUTSIDE PROFESSIONALS REPORT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED BY THE FULL MEMBERSHIP AT AN ANNUAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL AMENDMENTS TO THE BY-LAWS MUST BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE FORM 990 IS PROVIDED TO THE TREASURER WHO REVIEWS AND APPROVES FOR THE BOARD. A COPY IS PROVIDED TO THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
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/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01488110
IRS990/TotalAssetsEOYAmt01487324
IRS990/TotalAssetsGrp/BOYAmt01488110
IRS990/TotalAssetsGrp/EOYAmt01487324
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021248
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072544
IRS990/TotalFunctionalExpensesGrp/TotalAmt093792
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01517578
IRS990/TotalLiabilitiesEOYAmt01467606
IRS990/TotalLiabilitiesGrp/BOYAmt01517578
IRS990/TotalLiabilitiesGrp/EOYAmt01467606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-29468
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019718
IRS990/TotalProgramServiceExpensesAmt072544
IRS990/TotalProgramServiceRevenueAmt0128599
IRS990/TotalRevenueGrp/ExclusionAmt0355
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142623
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0142978
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01488110
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01487324
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04600 17TH LANE NE
IRS990/USAddress/CityNm0OLYMPIA
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098516
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HIDDENVILLAGEOWNERS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AREN MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIDDEN VILLAGE OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIDD
ReturnHeader/Filer/EIN0261917378
ReturnHeader/Filer/PhoneNum05099538464
ReturnHeader/Filer/USAddress/AddressLine1Txt04600 17TH LANE NE
ReturnHeader/Filer/USAddress/CityNm0OLYMPIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098516
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921402621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Magnuson McHugh Dougherty CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02100 Northwest Blvd Suite 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Coeur dAlene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083814
ReturnHeader/PreparerPersonGrp/PhoneNum02087659500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michelle Schini Haneline
ReturnHeader/ReturnTs02025-11-17T09:09:35-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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