Civic Intelligence

Northwest Estates 811 II

990 • Fiscal year 2017 • EIN 26-4277828

Jan 01, 2017 to Dec 31, 2017 • Filed on May 29, 2018

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

93rd percentile

1.12x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

99th percentile

27.13x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

5th percentile

-57%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

30th percentile

-2.2%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-8.0%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,480,826

Down $54,621 (-2.2%) from 2016

Net Assets

Down

-$286,836

Down $57,805 (-25%) from 2016

Liabilities

Up

$2,767,662

Up $3,184 (+0.1%) from 2016

Revenue

Down

$101,997

Down $8,856 (-8.0%) from 2016

Expenses

Down

$159,802

Down $687 (-0.4%) from 2016

Net Income

Down

-$57,805

Down $8,169 (-16%) from 2016

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

2017

Assets$2,480,826
Liabilities$2,767,662
Net Assets-$286,836

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

2017

Revenue$101,997
Expenses$159,802
Net Income-$57,805
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 29, 2018
Return Version
2017v2.3
Gross Receipts
$101,997
Mission and Program Overview

Mission

Provide subsidized housing for the chronically mentally ill

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,462,487$2,396,249▼ $66,238
Accounts Receivable$6,499$6,929▲ $430
Cash and Non-Interest-Bearing Accounts$3,856$3,719▼ $137
Prepaid Expenses and Deferred Charges$1,964$1,964→ $0
Total Assets$2,535,447$2,480,826▼ $54,621
Other Assets Total$60,641$71,965▲ $11,324
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,757,510$2,757,510→ $0
Accounts Payable and Accrued Expenses$3,586$5,755▲ $2,169
Other Liabilities$2,636$2,865▲ $229
Deferred Revenue$746$1,532▲ $786
Total Liabilities$2,764,478$2,767,662▲ $3,184
Net Assets / Fund Balance
Unrestricted Net Assets$-229,031$-286,836▼ $57,805
Total Net Assets Fund Balance$-229,031$-286,836▼ $57,805
Total Liabilities and Net Assets / Fund Balance$2,535,447$2,480,826▼ $54,621

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,207,916$441,585$2,649,501
Land$188,333-$188,333
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer RoybalPresident
Gail GoodwinDirector
Judy ThompsonDirector, Te
Kathy CoveyDirector, Te
Carol AndersonSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$101,942
Investment Income
$55
Other Revenue
$0
Change in Net Assets
$-57,805

Audited Revenue Reconciliation

Revenue per Audited Statements
$101,997
Total Revenue per Audited Statements
$101,997
Total Revenue per Form 990
$101,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,802
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$66,238--$66,238
Fees for Services Management-$10,404-$10,404
Insurance$10,209--$10,209
Other Expenses$7,357$10,995-$7,357
Office Expenses-$5,906-$5,906
Fees for Services Accounting-$5,862-$5,862
Fees for Services Legal-$1,576-$1,576
Advertising-$138-$138
Total Functional Expenses$124,921$34,881$0$159,802

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$159,802
Total Expenses per Audited Statements$159,802
Total Expenses per Form 990$159,802
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$2,865
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 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
Signed
2018-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Roybal
Formed
2009
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
6

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, 2017.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02396249
IRS990ScheduleD/TotalExpensesPerForm990Amt0159802
IRS990ScheduleD/TotalLiabilityAmt02865
IRS990ScheduleD/TotalRevenuePerForm990Amt0101997
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0101997
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0159802
IRS990/ScheduleJRequiredInd0false
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/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMMUNITY FRAMEWORKS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910933023
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
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 RESONSIBLE FOR APPROVING NEW BOARD MEMBERS THAT HAVE BEEN SELECTED BY THE EXISTING NORTHWEST ESTATES 811 II BOARD OF DIRECTORS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02535447
IRS990/TotalAssetsEOYAmt02480826
IRS990/TotalAssetsGrp/BOYAmt02535447
IRS990/TotalAssetsGrp/EOYAmt02480826
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034881
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124921
IRS990/TotalFunctionalExpensesGrp/TotalAmt0159802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02764478
IRS990/TotalLiabilitiesEOYAmt02767662
IRS990/TotalLiabilitiesGrp/BOYAmt02764478
IRS990/TotalLiabilitiesGrp/EOYAmt02767662
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-229031
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-286836
IRS990/TotalProgramServiceExpensesAmt0124921
IRS990/TotalProgramServiceRevenueAmt0101942
IRS990/TotalRevenueGrp/ExclusionAmt055
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0101942
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0101997
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02535447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02480826
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-229031
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-286836
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0315 W MISSION
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER ROYBAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-29
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/FilingSecurityInformation/AtSubmissionCreationDeviceId086808191B503262C3C8BF94E20E703DF8F324194
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId086808191B503262C3C8BF94E20E703DF8F324194
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.197.64.9
ReturnHeader/FilingSecurityInformation/IPDt02018-05-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:21:38
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/PreparationDt02018-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA J BREILING CPA
ReturnHeader/ReturnTs02018-05-30T13:21:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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