Civic Intelligence

Port Townsend School of Wood-

EIN 27-0756635 • 501(c)3 • Port Townsend, WA

Profile

To inspire a lifelong passion for craftmanship through education in woodworking and traditional building trades.

200 Battery Way Fort WordenPort Townsend, WA 98368

www.ptwoodschool.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.78x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.63x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-5.6%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

51st percentile

3.7%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

5.8%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$731,232

Up $25,924 (+3.7%) from 2023

Liabilities

Up

$573,704

Up $77,281 (+16%) from 2023

Net Assets

Down

$157,528

Down $51,357 (-25%) from 2023

Revenue

Up

$916,186

Up $49,976 (+5.8%) from 2023

Expenses

Up

$967,638

Up $46,189 (+5.0%) from 2023

Net Income

Up

-$51,452

Up $3,787 (+6.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $103,616Liabilities 2012: $73,315Net Assets 2012: $30,3012012Assets 2014: $171,965Liabilities 2014: $81,230Net Assets 2014: $90,7352014Assets 2015: $278,365Liabilities 2015: $156,764Net Assets 2015: $121,6012015Assets 2016: $360,746Liabilities 2016: $185,016Net Assets 2016: $175,7302016Assets 2017: $356,037Liabilities 2017: $182,352Net Assets 2017: $173,6852017Assets 2018: $388,891Liabilities 2018: $213,219Net Assets 2018: $175,6722018Assets 2019: $385,892Liabilities 2019: $234,530Net Assets 2019: $151,3622019Assets 2020: $522,459Liabilities 2020: $276,819Net Assets 2020: $245,6402020Assets 2021: $699,475Liabilities 2021: $343,873Net Assets 2021: $355,6022021Assets 2022: $747,951Liabilities 2022: $396,559Net Assets 2022: $351,3922022Assets 2023: $705,308Liabilities 2023: $496,423Net Assets 2023: $208,8852023Assets 2024: $731,232Liabilities 2024: $573,704Net Assets 2024: $157,5282024

Highlighted filing

2024

Assets$731,232
Liabilities$573,704
Net Assets$157,528

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $202,6052012Revenue 2014: $304,997Expenses 2014: $276,569Net Income 2014: $28,4282014Revenue 2015: $397,960Expenses 2015: $367,263Net Income 2015: $30,6972015Revenue 2016: $463,840Expenses 2016: $409,711Net Income 2016: $54,1292016Revenue 2017: $417,725Expenses 2017: $419,770Net Income 2017: -$2,0452017Revenue 2018: $486,977Expenses 2018: $484,990Net Income 2018: $1,9872018Revenue 2019: $562,167Expenses 2019: $586,477Net Income 2019: -$24,3102019Revenue 2020: $590,057Expenses 2020: $495,779Net Income 2020: $94,2782020Revenue 2021: $840,032Expenses 2021: $730,070Net Income 2021: $109,9622021Revenue 2022: $784,569Expenses 2022: $790,192Net Income 2022: -$5,6232022Revenue 2023: $866,210Expenses 2023: $921,449Net Income 2023: -$55,2392023Revenue 2024: $916,186Expenses 2024: $967,638Net Income 2024: -$51,4522024

Highlighted filing

2024

Revenue$916,186
Expenses$967,638
Net Income-$51,452

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$918,414
Mission and Program Overview

Mission

To inspire a lifelong passion for craftmanship through education in woodworking and traditional building trades.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$232,355-
Accounts Receivable$98,420$176,528▲ $78,108
Land, Buildings, and Equipment, Net$177,065$164,910▼ $12,155
Cash and Non-Interest-Bearing Accounts$413,764$143,972▼ $269,792
Inventories for Sale or Use$12,752$11,407▼ $1,345
Prepaid Expenses and Deferred Charges$3,307$2,060▼ $1,247
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$705,308$731,232▲ $25,924
Other Assets Total-$0-
Liabilities
Other Liabilities$442,980$538,872▲ $95,892
Accounts Payable and Accrued Expenses$53,443$34,832▼ $18,611
Total Liabilities$496,423$573,704▲ $77,281
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$208,885$157,528▼ $51,357
Total Net Assets Fund Balance$208,885$157,528▼ $51,357
Total Liabilities and Net Assets / Fund Balance$705,308$731,232▲ $25,924

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$53,726$102,462$156,188
Leasehold Improvements$104,406$22,988$127,394
Other Land Buildings$6,778$24,485$31,263
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard BergChairman
Kirsten CampbellVice President
Colleen ConnellDirector
Mark SabellaDirector
Mika SinananDirector
Ruby StaceyDirector
Cindy BreedSecretary
Paul PearceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$149,903
Program Service Revenue
$764,993
Investment Income
$465
Other Revenue
$825
All Other Contributions
$149,903
Change in Net Assets
$-51,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$557,808
Other Expenses$402,712
Total Fundraising Expense$12,546
Professional Fundraising Fees$7,118
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$311,477$152,937-$464,414
Payroll Taxes$34,153$16,822-$50,975
All Other Expenses$42,696$873$5,428$48,997
Other Employee Benefits$28,421$13,998-$42,419
Other Expenses$27,770--$27,770
Occupancy$22,648--$22,648
Depreciation Depletion$17,984--$17,984
Advertising$13,913--$13,913
Office Expenses-$7,225-$7,225
Fees for Services Professional Fundraising--$7,118$7,118
Insurance$4,283$2,535-$6,818
Information Technology$5,758--$5,758
Fees for Services Management-$2,635-$2,635
Fees for Services Accounting-$955-$955
Total Functional Expenses$757,112$197,980$12,546$967,638
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$7,118
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition and Fees$449,544
Campus Development$50,510
Upgrade Fund$25,717
Scholarship Fund$4,823
Security Deposits$4,375
Gift Certificates$3,015
Payroll Liabilities$803
Sales Tax Payable$82
Rounding$3
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
No
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

Form 990 is reviewed by the Executive Committee (Board Chair, Vice Chair, Treasurer and Secretary).

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

Board governance documents define conflict of interest, or perceived conflict of interest; the Board monitors compliance with this document; and all Board members yearly sign the IRS 501(c)(3) Conflict of Interest declaration.

Form 990, Part VI, Section C, Line 19

The organization makes governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Port Townsend School of Wood-
EIN
27-0756635
Phone
3603444455
Address
200 Battery Way Fort Worden, Port Townsend, WA 98368

Signing Officer

Name
Richard Berg
Title
Chairman
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Berg
Formed
2011
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
4
Employees
21

Preparer

Firm
Nancy E Scott CPA
Address
114 F St, Port Townsend, WA 98368
Preparer
Nancy E Scott
Phone
3603856070
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03307
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02060
IRS990/PrincipalOfficerNm0Richard Berg
IRS990/PriorPeriodAdjustmentsAmt095
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition & Materials
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0764993
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0764993
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0187021
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01661
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0387562
IRS990/PYOtherRevenueAmt0-11812
IRS990/PYProgramServiceRevenueAmt0689340
IRS990/PYRevenuesLessExpensesAmt0-55239
IRS990/PYSalariesCompEmpBnftPaidAmt0533887
IRS990/PYTotalExpensesAmt0921449
IRS990/PYTotalRevenueAmt0866210
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-51452
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0764993
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0232355
IRS990ScheduleA/SchoolInd0X
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/EquipmentGrp/BookValueAmt053726
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102462
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0156188
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0104406
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022988
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0127394
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06778
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024485
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031263
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3449544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt582
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt64823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt74375
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt825717
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Campus Development
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Gift Certificates
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Prepaid Tuition and Fees
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Scholarship Fund
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7Security Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8Upgrade Fund
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0164910
IRS990ScheduleD/TotalLiabilityAmt0538872
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School's non-discrimination policy is featured on the School's website and in the vocational catalog. Future versions of the school catalog will include the non-discrimination policy and it will be included in select ads in the local press.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the Executive Committee (Board Chair, Vice Chair, Treasurer and Secretary).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board governance documents define conflict of interest, or perceived conflict of interest; the Board monitors compliance with this document; and all Board members yearly sign the IRS 501(c)(3) Conflict of Interest declaration.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes governing documents and financial statements 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 C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0705308
IRS990/TotalAssetsEOYAmt0731232
IRS990/TotalAssetsGrp/BOYAmt0705308
IRS990/TotalAssetsGrp/EOYAmt0731232
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0149903
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012546
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197980
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0757112
IRS990/TotalFunctionalExpensesGrp/TotalAmt0967638
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0496423
IRS990/TotalLiabilitiesEOYAmt0573704
IRS990/TotalLiabilitiesGrp/BOYAmt0496423
IRS990/TotalLiabilitiesGrp/EOYAmt0573704

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