Civic Intelligence

Northwest Estates 811 II

990 • Fiscal year 2014 • EIN 26-4277828

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

315 W MissionSpokane, WA 99201

(360) 377-7738

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.04x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

99th percentile

30.66x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

3rd percentile

-89%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

27th percentile

-3.0%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

39th percentile

0.1%

Faster revenue growth than 39% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,668,741

Down $81,997 (-3.0%) from 2013

Net Assets

Down

-$96,064

Down $80,525 (-518%) from 2013

Liabilities

Down

$2,764,805

Down $1,472 (-0.1%) from 2013

Revenue

Up

$90,178

Up $122 (+0.1%) from 2013

Expenses

Up

$170,704

Up $22,680 (+15%) from 2013

Net Income

Down

-$80,526

Down $22,558 (-39%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$2,668,741
Liabilities$2,764,805
Net Assets-$96,064

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$90,178
Expenses$170,704
Net Income-$80,526
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$90,178
Mission and Program Overview

Mission

Provide subsidized housing for the chronically mentally ill

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,661,200$2,594,029▼ $67,171
Cash and Non-Interest-Bearing Accounts$32,257$15,567▼ $16,690
Prepaid Expenses and Deferred Charges$1,964$1,964→ $0
Accounts Receivable$144$487▲ $343
Total Assets$2,750,738$2,668,741▼ $81,997
Other Assets Total$55,173$56,694▲ $1,521
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,757,510$2,757,510→ $0
Accounts Payable and Accrued Expenses$4,745$3,677▼ $1,068
Other Liabilities$2,444$2,769▲ $325
Deferred Revenue$1,578$849▼ $729
Total Liabilities$2,766,277$2,764,805▼ $1,472
Net Assets / Fund Balance
Unrestricted Net Assets$-15,539$-96,064▼ $80,525
Total Net Assets Fund Balance$-15,539$-96,064▼ $80,525
Total Liabilities and Net Assets / Fund Balance$2,750,738$2,668,741▼ $81,997

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,405,696$243,805$2,649,501
Land$188,333-$188,333
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer RoybalPresident
Danielle HillDirector
Gail GoodwinDirector
John FisherDirector
Judy ThompsonDirector
Barbara UmbergerDirector (te
Von M ElisonDirector (te
Carol AndersonSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$688
Program Service Revenue
$89,466
Investment Income
$24
Other Revenue
$0
All Other Contributions
$688
Change in Net Assets
$-80,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$90,178
Total Revenue per Audited Statements
$90,178
Total Revenue per Form 990
$90,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,704
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$67,171--$67,171
Fees for Services Legal-$16,891-$16,891
Fees for Services Management-$10,098-$10,098
Insurance$8,841--$8,841
Office Expenses-$7,673-$7,673
Fees for Services Accounting-$6,384-$6,384
Other Expenses$4,412$10,782-$4,412
Total Functional Expenses$118,876$51,828$0$170,704

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$170,704
Total Expenses per Audited Statements$170,704
Total Expenses per Form 990$170,704
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$2,769
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
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 submittal.

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
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Roybal
Formed
2009
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
8

Preparer

Firm
Finney Neill & Company Ps
Address
9757 GREENWOOD AVE N, SEATTLE, WA 98103
Preparer
Joshua J Breiling 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 iis tax positions and determined there were no uncertain tax positions as of december 31, 2014.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt090178
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 IIS TAX POSITIONS AND DETERMINED THERE WERE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0170704
IRS990ScheduleD/TotalLiabilityAmt02769
IRS990ScheduleD/TotalRevenuePerForm990Amt090178
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt090178
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0170704
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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 SUBMITTAL.
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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0315 WEST MISSION AVE STE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099201
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0COMMUNITY FRAMEWORKS IS RESONSIBLE FOR APPROVING NEW BOARD MEMBERS THAT HAVE BEEN SELECTED BY THE EXISTING NORTHWEST ESTATES 811 II BOARD OF DIRECTORS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02668741
IRS990/TotalAssetsGrp/BOYAmt02750738
IRS990/TotalAssetsGrp/EOYAmt02668741
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IRS990/TotalContributionsAmt0688
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051828
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118876
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02766277
IRS990/TotalLiabilitiesEOYAmt02764805
IRS990/TotalLiabilitiesGrp/BOYAmt02766277
IRS990/TotalLiabilitiesGrp/EOYAmt02764805
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-15539
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-96064
IRS990/TotalProgramServiceExpensesAmt0118876
IRS990/TotalProgramServiceRevenueAmt089466
IRS990/TotalRevenueGrp/ExclusionAmt024
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt089466
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090178
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02750738
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02668741
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-15539
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-96064
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0315 W MISSION
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER ROYBAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHWEST ESTATES 811 II
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0264277828
ReturnHeader/Filer/USAddress/AddressLine1Txt0315 W MISSION
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911566381
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FINNEY NEILL & COMPANY PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09757 GREENWOOD AVE N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098103
ReturnHeader/PreparerPersonGrp/PhoneNum02062989811
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA J BREILING CPA
ReturnHeader/ReturnTs02015-11-10T15:56:56-06:00

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