Civic Intelligence

Friends of Lopez Island Pool

EIN 26-2079787 • 501(c)3 • Lopez Island, WA

Profile

Friends of lopez island pool (flip) was formed in 2008 to bring greater health, water safety and community to the people of san juan county by building and operating a sustainable, low maintenance, indoor swim center that will serve the community for generations to come.

PO Box 453Lopez Island, WA 98261

www.lopezislandpool.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.14x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$95,308

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

90th percentile

43%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

497%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,069,105

Up $2,137,061 (+43%) from 2023

Liabilities

Up

$372,235

Up $330,289 (+787%) from 2023

Net Assets

Up

$6,696,870

Up $1,806,772 (+37%) from 2023

Revenue

Up

$2,695,758

Up $2,244,016 (+497%) from 2023

Expenses

Up

$936,007

Up $743,869 (+387%) from 2023

Net Income

Up

$1,759,751

Up $1,500,147 (+578%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $149,385Liabilities 2016: $0Net Assets 2016: $149,3852016Assets 2017: $940,102Liabilities 2017: $0Net Assets 2017: $940,1022017Assets 2018: $1,994,811Liabilities 2018: $7,758Net Assets 2018: $1,987,0532018Assets 2019: $2,729,135Liabilities 2019: $79Net Assets 2019: $2,729,0562019Assets 2020: $3,387,086Liabilities 2020: $11,080Net Assets 2020: $3,376,0062020Assets 2021: $3,776,995Liabilities 2021: $34,749Net Assets 2021: $3,742,2462021Assets 2022: $4,664,174Liabilities 2022: $41,020Net Assets 2022: $4,623,1542022Assets 2023: $4,932,044Liabilities 2023: $41,946Net Assets 2023: $4,890,0982023Assets 2024: $7,069,105Liabilities 2024: $372,235Net Assets 2024: $6,696,8702024

Highlighted filing

2024

Assets$7,069,105
Liabilities$372,235
Net Assets$6,696,870

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2016: $60,794Expenses 2016: $15,643Net Income 2016: $45,1512016Revenue 2017: $830,330Expenses 2017: $39,513Net Income 2017: $790,8172017Revenue 2018: $1,074,709Expenses 2018: $53,177Net Income 2018: $1,021,5322018Revenue 2019: $794,589Expenses 2019: $59,146Net Income 2019: $735,4432019Revenue 2020: $814,044Expenses 2020: $167,340Net Income 2020: $646,7042020Revenue 2021: $647,098Expenses 2021: $280,926Net Income 2021: $366,1722021Revenue 2022: $1,045,033Expenses 2022: $164,228Net Income 2022: $880,8052022Revenue 2023: $451,742Expenses 2023: $192,138Net Income 2023: $259,6042023Revenue 2024: $2,695,758Expenses 2024: $936,007Net Income 2024: $1,759,7512024

Highlighted filing

2024

Revenue$2,695,758
Expenses$936,007
Net Income$1,759,751

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
$2,696,586
Mission and Program Overview

Mission

Our mission is to bring greater health, water safety and community to the people of san juan county by building the county's only community and fully accessible pool. It will serve all ages with exercise, aqua-therapy, learn-to-swim and water safety classes, emergency medical services training, family (and island visitor) recreation, and student programs and swim teams.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,715,027$3,621,881▲ $906,854
Land, Buildings, and Equipment, Net$1,762,332$2,382,073▲ $619,741
Cash and Non-Interest-Bearing Accounts$224,196$1,024,258▲ $800,062
Investments in Publicly Traded Securities$0$23,821▲ $23,821
Pledges and Grants Receivable$219,417$6,000▼ $213,417
Loans From Officers Directors$5,000$5,000→ $0
Total Assets$4,932,044$7,069,105▲ $2,137,061
Other Assets Total$11,072$11,072→ $0
Liabilities
Accounts Payable and Accrued Expenses$36,946$367,235▲ $330,289
Total Liabilities$41,946$372,235▲ $330,289
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,379,848$6,186,620▲ $1,806,772
Net Assets With Donor Restrictions$510,250$510,250→ $0
Total Net Assets Fund Balance$4,890,098$6,696,870▲ $1,806,772
Total Liabilities and Net Assets / Fund Balance$4,932,044$7,069,105▲ $2,137,061

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,183,981-$2,183,981
Land$198,092-$198,092
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anne Marie MacphersonExecutive DirectorFT$95,308$95,308

Board Members and Trustees

NameTitle
William LedrewBoard President
Mike NorthVice President
Amy WynnDirector
Brian GoffDirector
Linda BartonDirector
Matt NewmanDirector
Robin BergstromDirector
Micki RyanSecretary
Thomas DigiorgioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,600,095
Program Service Revenue
$0
Investment Income
$95,663
Other Revenue
$0
All Other Contributions
$1,526,198
Change in Net Assets
$1,759,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$840,699
Salaries, Compensation, and Employee Benefits$95,308
Total Fundraising Expense$57,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$38,123$57,185$95,308
Fees for Services Management-$51,615-$51,615
Advertising-$27,705-$27,705
Fees for Services Accounting-$5,028-$5,028
Occupancy-$3,900-$3,900
Information Technology-$2,773-$2,773
Insurance-$1,450-$1,450
Office Expenses-$1,067-$1,067
Other Expenses$745,791$669-$669
Total Functional Expenses$745,791$133,031$57,185$936,007
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,000$5,000→ $0
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
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, Section B, Line 11B

The treasurer prepares financial statements which are provided to a cpa for preparation of the form 990. The completed return is provided to the board for review via email or at a regularly scheduled board meeting.

Form 990, Part VI, Section B, Line 12C

Our organization monitors and enforces our conflict-of-interest policy by having our board members annually review and sign our conflict-of-interest policy.

Form 990, Part VI, Section B, Line 15A

Our organization determines the appropriate compensation for our executive director by reviewing the compensation for executive director's of non-profits similar to ours.

Form 990, Part VI, Section C, Line 19

The organization generally meets monthly at the island public library and meetings are open to the public. Documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Friends of Lopez Island Pool
EIN
26-2079787
Phone
2065797856
Address
PO BOX 453, LOPEZ ISLAND, WA 98261
Doing Business As
Flip

Signing Officer

Name
Thomas Digiorgio
Title
Treasurer
Phone
2065797856
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael North
Formed
2009
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
40

Preparer

Firm
Greenwood Ohlund Ps
Address
4241 21ST AVE W SUITE 400, SEATTLE, WA 98199
Preparer
AMANDA O'ROURKE CPA
Phone
2067821767
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02715027
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03621881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02600095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0390584
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01031146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0646856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0797623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05466304
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt094402
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt061158
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07887
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0242
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016600
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0180289
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93790
IRS990ScheduleA/PublicSupportPY170Pct00.78470
IRS990ScheduleA/PublicSupportTotal170Amt05296193
IRS990ScheduleA/SubstantialContributorsTotAmt0170111
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02600095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0390584
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01031146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0646856
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0797623
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05466304
IRS990ScheduleA/TotalSupportAmt05646593
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/LandGrp/BookValueAmt0198092
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0198092
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02183981
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02183981
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02382073
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0DOWN PAYMENT ON COMMISSIONED SCULPTURE FOR POOL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TOM DIGIORGIO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt05000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER PREPARES FINANCIAL STATEMENTS WHICH ARE PROVIDED TO A CPA FOR PREPARATION OF THE FORM 990. THE COMPLETED RETURN IS PROVIDED TO THE BOARD FOR REVIEW VIA EMAIL OR AT A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR ORGANIZATION MONITORS AND ENFORCES OUR CONFLICT-OF-INTEREST POLICY BY HAVING OUR BOARD MEMBERS ANNUALLY REVIEW AND SIGN OUR CONFLICT-OF-INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR ORGANIZATION DETERMINES THE APPROPRIATE COMPENSATION FOR OUR EXECUTIVE DIRECTOR BY REVIEWING THE COMPENSATION FOR EXECUTIVE DIRECTOR'S OF NON-PROFITS SIMILAR TO OURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION GENERALLY MEETS MONTHLY AT THE ISLAND PUBLIC LIBRARY AND MEETINGS ARE OPEN TO THE PUBLIC. DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
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/TotalAssetsBOYAmt04932044
IRS990/TotalAssetsEOYAmt07069105
IRS990/TotalAssetsGrp/BOYAmt04932044
IRS990/TotalAssetsGrp/EOYAmt07069105
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02600095
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt057185
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133031
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0745791
IRS990/TotalFunctionalExpensesGrp/TotalAmt0936007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041946
IRS990/TotalLiabilitiesEOYAmt0372235
IRS990/TotalLiabilitiesGrp/BOYAmt041946
IRS990/TotalLiabilitiesGrp/EOYAmt0372235
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04890098
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06696870
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0745791
IRS990/TotalReportableCompFromOrgAmt095308
IRS990/TotalRevenueGrp/ExclusionAmt095663
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02695758
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04932044
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07069105
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 453
IRS990/USAddress/CityNm0LOPEZ ISLAND
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098261
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LOPEZISLANDPOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS DIGIORGIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02065797856
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF LOPEZ ISLAND POOL
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0262079787
ReturnHeader/Filer/PhoneNum02065797856
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 453
ReturnHeader/Filer/USAddress/CityNm0LOPEZ ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098261
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910873571
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENWOOD OHLUND PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04241 21ST AVE W SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098199
ReturnHeader/PreparerPersonGrp/PhoneNum02067821767
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA O'ROURKE CPA
ReturnHeader/ReturnTs02025-11-17T15:21:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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