Civic Intelligence

Northwest Estates 811 II

EIN 26-4277828 • 501(c)3 • Spokane, WA

Profile

Provide subsidized housing for the chronically mentally ill

315 W MissionSpokane, WA 99201

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

1.23x

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

501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

24.63x

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

501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

6th percentile

-54%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-4.6%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,032,189

Down $70,435 (-3.3%) from 2023

Liabilities

Up

$2,789,402

Up $10,172 (+0.4%) from 2023

Net Assets

Down

-$757,213

Down $80,607 (-12%) from 2023

Revenue

Up

$122,078

Up $10,216 (+9.1%) from 2023

Expenses

Up

$202,685

Up $8,435 (+4.3%) from 2023

Net Income

Up

-$80,607

Up $1,781 (+2.2%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $2,809,592Liabilities 2012: $2,767,163Net Assets 2012: $42,4292012Assets 2013: $2,750,738Liabilities 2013: $2,766,277Net Assets 2013: -$15,5392013Assets 2014: $2,668,741Liabilities 2014: $2,764,805Net Assets 2014: -$96,0642014Assets 2015: $2,593,516Liabilities 2015: $2,772,910Net Assets 2015: -$179,3942015Assets 2016: $2,535,447Liabilities 2016: $2,764,478Net Assets 2016: -$229,0312016Assets 2017: $2,480,826Liabilities 2017: $2,767,662Net Assets 2017: -$286,8362017Assets 2018: $2,413,603Liabilities 2018: $2,769,520Net Assets 2018: -$355,9172018Assets 2019: $2,350,405Liabilities 2019: $2,763,366Net Assets 2019: -$412,9612019Assets 2020: $2,299,321Liabilities 2020: $2,763,562Net Assets 2020: -$464,2412020Assets 2021: $2,244,748Liabilities 2021: $2,769,653Net Assets 2021: -$524,9052021Assets 2022: $2,174,059Liabilities 2022: $2,768,277Net Assets 2022: -$594,2182022Assets 2023: $2,102,624Liabilities 2023: $2,779,230Net Assets 2023: -$676,6062023Assets 2024: $2,032,189Liabilities 2024: $2,789,402Net Assets 2024: -$757,2132024

Highlighted filing

2024

Assets$2,032,189
Liabilities$2,789,402
Net Assets-$757,213

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $131,2892012Revenue 2013: $90,056Expenses 2013: $148,024Net Income 2013: -$57,9682013Revenue 2014: $90,178Expenses 2014: $170,704Net Income 2014: -$80,5262014Revenue 2015: $87,072Expenses 2015: $170,401Net Income 2015: -$83,3292015Revenue 2016: $110,853Expenses 2016: $160,489Net Income 2016: -$49,6362016Revenue 2017: $101,997Expenses 2017: $159,802Net Income 2017: -$57,8052017Revenue 2018: $109,340Expenses 2018: $168,072Net Income 2018: -$58,7322018Revenue 2019: $109,438Expenses 2019: $166,483Net Income 2019: -$57,0452019Revenue 2020: $117,799Expenses 2020: $169,079Net Income 2020: -$51,2802020Revenue 2021: $112,432Expenses 2021: $173,095Net Income 2021: -$60,6632021Revenue 2022: $112,578Expenses 2022: $181,891Net Income 2022: -$69,3132022Revenue 2023: $111,862Expenses 2023: $194,250Net Income 2023: -$82,3882023Revenue 2024: $122,078Expenses 2024: $202,685Net Income 2024: -$80,6072024

Highlighted filing

2024

Revenue$122,078
Expenses$202,685
Net Income-$80,607

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.0
Gross Receipts
$122,078
Mission and Program Overview

Mission

Provide subsidized housing for the chronically mentally ill

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,998,822$1,935,548▼ $63,274
Prepaid Expenses and Deferred Charges$3,332$3,332→ $0
Cash and Non-Interest-Bearing Accounts$788$2,237▲ $1,449
Accounts Receivable$1,530$2,052▲ $522
Total Assets$2,102,624$2,032,189▼ $70,435
Other Assets Total$98,152$89,020▼ $9,132
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,757,510$2,757,510→ $0
Accounts Payable and Accrued Expenses$18,116$26,769▲ $8,653
Other Liabilities$3,111$3,185▲ $74
Deferred Revenue$493$1,938▲ $1,445
Total Liabilities$2,779,230$2,789,402▲ $10,172
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-676,606$-757,213▼ $80,607
Total Net Assets Fund Balance$-676,606$-757,213▼ $80,607
Total Liabilities and Net Assets / Fund Balance$2,102,624$2,032,189▼ $70,435

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,747,215$905,297$2,652,512
Land$188,333-$188,333
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer RoybalPresident
Dianne QuastDirector
Carol AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$244
Program Service Revenue
$121,231
Investment Income
$603
Other Revenue
$0
All Other Contributions
$244
Change in Net Assets
$-80,607

Audited Revenue Reconciliation

Revenue per Audited Statements
$122,078
Total Revenue per Audited Statements
$122,078
Total Revenue per Form 990
$122,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,685
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
Depreciation Depletion$66,285--$66,285
Insurance$13,857--$13,857
Fees for Services Management-$12,285-$12,285
Fees for Services Accounting-$10,809-$10,809
Other Expenses$8,531$21,291-$8,531
Office Expenses-$6,776-$6,776
All Other Expenses-$85-$85
Advertising-$34-$34
Total Functional Expenses$151,405$51,280$0$202,685

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$202,685
Total Expenses per Audited Statements$202,685
Total Expenses per Form 990$202,685
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$3,185
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

The board of directors reviews the form 990 prior to filing.

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

Conflicts of interest are reviewed during the hud review and submission of project information, a process which requires conflict of interests and board member information to be disclosed.

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

At this time the top management official at northwest estates ii is not compensated.

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

At this time no other officers are compensated by northwest estates ii.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Northwest Estates 811 Ii
EIN
26-4277828
Address
315 W MISSION, SPOKANE, WA 99201

Signing Officer

Name
Jennifer Roybal
Title
President
Phone
2062989811
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Roybal
Formed
2009
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Finney Neill & Company Ps
Address
9757 GREENWOOD AVE N, SEATTLE, WA 98103
Preparer
Curtis D Eisen CPA
Phone
2062989811
Supplemental Narrative

Additional Explanations

Form 990

Community frameworks is responsible for approving new board members that have been selected by the existing northwest estates 811 board of directors.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization accounts for tax positions in accordance with the recognition and initial measurement sections of the fasb accounting standards codification topic 740, income taxes. With few exceptions, northwest estates 811 ii is subject to federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed northwest estates 811 ii's tax positions and determined there were no uncertain tax positions as of december 31, 2024.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0112427
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0117774
IRS990ScheduleA/Total509Grp/TotalAmt0575631
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0111862
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0112578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0112432
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0576749
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0905297
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02652512
IRS990ScheduleD/ExpensesSubtotalAmt0202685
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0188333
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0188333
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0122078
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR TAX POSITIONS IN ACCORDANCE WITH THE RECOGNITION AND INITIAL MEASUREMENT SECTIONS OF THE FASB ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES. WITH FEW EXCEPTIONS, NORTHWEST ESTATES 811 II IS SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE PRIOR THREE YEARS. MANAGEMENT HAS REVIEWED NORTHWEST ESTATES 811 II'S TAX POSITIONS AND DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01935548
IRS990ScheduleD/TotalExpensesPerForm990Amt0202685
IRS990ScheduleD/TotalLiabilityAmt03185
IRS990ScheduleD/TotalRevenuePerForm990Amt0122078
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0122078
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0202685
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY FRAMEWORKS IS RESPONSIBLE FOR APPROVING NEW BOARD MEMBERS THAT HAVE BEEN SELECTED BY THE EXISTING NORTHWEST ESTATES 811 BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST ARE REVIEWED DURING THE HUD REVIEW AND SUBMISSION OF PROJECT INFORMATION, A PROCESS WHICH REQUIRES CONFLICT OF INTERESTS AND BOARD MEMBER INFORMATION TO BE DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THIS TIME THE TOP MANAGEMENT OFFICIAL AT NORTHWEST ESTATES II IS NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT THIS TIME NO OTHER OFFICERS ARE COMPENSATED BY NORTHWEST ESTATES II.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMMUNITY FRAMEWORKS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NORTHWEST ESTATES 811
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910933023
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1550862771
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0907 WEST RIVERSIDE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1315 WEST MISSION AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt0SUITE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SPOKANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd199201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0COMMUNITY FRAMEWORKS IS RESPONSIBLE FOR APPROVING NEW BOARD MEMBERS THAT HAVE BEEN SELECTED BY THE EXISTING BOARD OF DIRECTORS FOR BOTH NORTHWEST ESTATES 811 AND NORTWHEST ESTATES 811 II. THE ORGANIZATION SHARES THE SAME BOARD MEMBERS AS NORTHWEST ESTATES 811.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02102624
IRS990/TotalAssetsEOYAmt02032189
IRS990/TotalAssetsGrp/BOYAmt02102624
IRS990/TotalAssetsGrp/EOYAmt02032189
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0244
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051280
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0151405
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02779230
IRS990/TotalLiabilitiesEOYAmt02789402
IRS990/TotalLiabilitiesGrp/BOYAmt02779230
IRS990/TotalLiabilitiesGrp/EOYAmt02789402
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-676606
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-757213
IRS990/TotalProgramServiceExpensesAmt0151405
IRS990/TotalProgramServiceRevenueAmt0121231
IRS990/TotalRevenueGrp/ExclusionAmt0603
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121231
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122078
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02102624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02032189
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0907 W RIVERSIDE AVE
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER ROYBAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02062989811
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHWEST ESTATES 811 II
ReturnHeader/Filer/BusinessNameControlTxt0NORT

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