Civic Intelligence

Birthday Dreams

990 • Fiscal year 2019 • EIN 26-4667553

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

PO Box 2722Renton, WA 98056

(425) 988-3954

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

44th percentile

0.8%

Higher net margin than 44% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

90th percentile

$42,185

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

48th percentile

1.1%

Faster asset growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

1.2%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$290,726

Up $3,059 (+1.1%) from 2018

Net Assets

Up

$290,726

Up $3,073 (+1.1%) from 2018

Liabilities

Down

$0

Down $14 (-100%) from 2018

Revenue

Up

$389,487

Up $4,666 (+1.2%) from 2018

Expenses

Down

$386,414

Down $2,349 (-0.6%) from 2018

Net Income

Up

$3,073

Up $7,015 (+178%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $38,036Net Assets 2012: $38,0362012Assets 2013: $87,775Liabilities 2013: $11,161Net Assets 2013: $76,6142013Assets 2014: $71,122Liabilities 2014: $1,330Net Assets 2014: $69,7922014Assets 2015: $104,662Liabilities 2015: $0Net Assets 2015: $104,6622015Assets 2016: $238,886Liabilities 2016: $24Net Assets 2016: $238,8622016Assets 2018: $287,667Liabilities 2018: $14Net Assets 2018: $287,6532018Assets 2019: $290,726Liabilities 2019: $0Net Assets 2019: $290,7262019Assets 2021: $333,269Liabilities 2021: $0Net Assets 2021: $333,2692021Assets 2022: $325,465Liabilities 2022: $272Net Assets 2022: $325,1932022Assets 2024: $275,277Liabilities 2024: $0Net Assets 2024: $275,2772024

Highlighted filing

2019

Assets$290,726
Liabilities$0
Net Assets$290,726

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2012: $86,084Expenses 2012: $92,162Net Income 2012: -$6,0782012Revenue 2013: $150,405Expenses 2013: $111,827Net Income 2013: $38,5782013Revenue 2014: $147,383Expenses 2014: $154,205Net Income 2014: -$6,8222014Revenue 2015: $208,340Expenses 2015: $172,148Net Income 2015: $36,1922015Revenue 2016: $332,960Expenses 2016: $198,578Net Income 2016: $134,3822016Revenue 2018: $384,821Expenses 2018: $388,763Net Income 2018: -$3,9422018Revenue 2019: $389,487Expenses 2019: $386,414Net Income 2019: $3,0732019Revenue 2021: $609,606Expenses 2021: $485,374Net Income 2021: $124,2322021Revenue 2022: $608,296Expenses 2022: $616,372Net Income 2022: -$8,0762022Revenue 2024: $538,308Expenses 2024: $651,412Net Income 2024: -$113,1042024

Highlighted filing

2019

Revenue$389,487
Expenses$386,414
Net Income$3,073
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$445,256
Mission and Program Overview

Mission

Birthday Dreams is dedicated to bringing hope, joy and a sense of self-worth to homeless children with the gift of a birthday party.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$181,044$190,354▲ $9,310
Inventories for Sale or Use$106,623$99,958▼ $6,665
Total Assets$287,667$290,726▲ $3,059
Other Assets Total-$414-
Liabilities
Accounts Payable and Accrued Expenses$14--
Total Liabilities$14$0▼ $14
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$287,653$290,726▲ $3,073
Total Net Assets Fund Balance$287,653$290,726▲ $3,073
Total Liabilities and Net Assets / Fund Balance$287,667$290,726▲ $3,059

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$264--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Chris SpahnExecutive Director$42,185$42,185

Board Members and Trustees

NameTitle
Caren MaldonChair
Stuart AveryVice Chair
Ben SlusserDirector
Candice HamiltonDirector
Chaz SpahnDirector
Delani HansenDirector
Desi TuckerDirector
Emily AlbrechtDirector
Laura CameronDirector
Priya PriyadashiniDirector
Shannon AveryDirector
Teri KatzerDirector
Kim CremersSecretary
Nicole WrightSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$329,625
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$59,840
All Other Contributions
$243,762
Change in Net Assets
$3,073

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table11,414$96,065Retail value
Total Noncash Contributions11,414$96,065-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$163,169
Salaries, Compensation, and Employee Benefits$143,679
Other Expenses$79,566
Total Fundraising Expense$9,748
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$163,169--$163,169
Other Salaries and Wages$74,825$15,208-$90,033
Occupancy$31,790$17,462$507$49,759
Current Officers, Directors, Trustees, and Key Employees-$42,185-$42,185
Office Expenses$2,357$2,448$8,154$12,959
Payroll Taxes$6,473$4,988-$11,461
Fees for Services Accounting-$7,067-$7,067
Information Technology$1,188$2,268$189$3,645
Fees for Services Other$6$2,113$581$2,700
Insurance-$1,435-$1,435
Other Expenses-$1,684$317$317
Total Functional Expenses$279,808$96,858$9,748$386,414
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$115,609
Fundraising Direct Expenses$55,769
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Auction$167,846$167,846$19,823$148,023
Spring event$11,989$11,989$1,718$10,271
Total Events$179,835$179,835$54,327$125,508
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Chris Spahn, the Executive Director, and Chaz Spahn, Board Member, are husband and wife.Shannon Avery, Board Member and Stuart Avery, the Vice Chair of the Board of Directors, are husband and wife.

Form 990 governing body review Part VI line 11

The Form 990 is provided to the entire Board for review prior to filing.

Conflict of interest policy compliance Part VI line 12C

Bylaws include conflict of interest policy; Board members are expected to self-report any conflicts. Leadership believes that the size of the organization makes undisclosed conflicts highly unlikely.

CEO executive director top management comp Part VI line 15A

Compensation of all officers is subject to the review and approval of the Board of Directors.

Other officer or key employee compensation Part VI line 15B

Compensation of all officers and key employees is subject to the review and approval of the Board of Directors.

Governing documents etc available to public Part VI line 19

Form 990 and governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Birthday Dreams
EIN
26-4667553
Address
PO Box 2722, Renton, WA 98056

Signing Officer

Name
Chris Spahn
Title
Executive Direc
Phone
4259883954
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
9
Employees
8
Volunteers
1,106

Preparer

Firm
Clark & Associates CPA PS
Address
19033 68th Ave S Ste D104, Kent, WA 98032
Preparer
Randy Clark
Phone
2532345732
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0414
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Marketing
IRS990/OtherExpensesGrp/Desc1Memberships
IRS990/OtherExpensesGrp/FundraisingAmt0317
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01684
IRS990/OtherExpensesGrp/TotalAmt01684
IRS990/OtherExpensesGrp/TotalAmt1317
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015208
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt074825
IRS990/OtherSalariesAndWagesGrp/TotalAmt090033
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04988
IRS990/PayrollTaxesGrp/ProgramServicesAmt06473
IRS990/PayrollTaxesGrp/TotalAmt011461
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0ON SITE PARTIES: HOSTED PARTIES FOR 515 CHILDREN,WITH APPROXIMATELY 3,367 TOTAL CHILDREN ATTENDING. THESE PARTIES ARE GIVEN AT HOMELESS SHELTERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt060861
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0321337
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0133506
IRS990/PYInvestmentIncomeAmt029
IRS990/PYOtherExpensesAmt0110476
IRS990/PYOtherRevenueAmt063455
IRS990/PYRevenuesLessExpensesAmt0-3942
IRS990/PYSalariesCompEmpBnftPaidAmt0144781
IRS990/PYTotalExpensesAmt0388763
IRS990/PYTotalRevenueAmt0384821
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt03073
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0445234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0436877
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0379805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0370178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0233251
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01865345
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt095
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt095
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01865345
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0445234
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0436877
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0379805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0370178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0233251
IRS990ScheduleA/Total509Grp/TotalAmt01865345
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0445256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0436907
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0379848
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0370178
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0233251
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01865440
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0150
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1264
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Employee advances
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Payroll tax refund rec
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0414
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt054327
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0324
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03824
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Spring event
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt027469
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01141
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt028610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0167846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0179835
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0167846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0179835
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0125508
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021541
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019823
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01718
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0352
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0352
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BIRTHDAY PARTIES DELIVERED TO HOMELESS SHELTERS AND HOMELESS FAMILIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0163169
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0BIRTHDAY PARTIES DELIVERED TO HOMELESS CHILDREN
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01490
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0IN-KIND DONATIONS
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt011414
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Party Supplies
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Retail value
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt096065
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Chris Spahn, the Executive Director, and Chaz Spahn, Board Member, are husband and wife.Shannon Avery, Board Member and Stuart Avery, the Vice Chair of the Board of Directors, are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is provided to the entire Board for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bylaws include conflict of interest policy; Board members are expected to self-report any conflicts. Leadership believes that the size of the organization makes undisclosed conflicts highly unlikely.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of all officers is subject to the review and approval of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation of all officers and key employees is subject to the review and approval of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 and governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2

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