Civic Intelligence

206 Universal DBA 206 Zulu

EIN 27-0807517 • 501(c)3 • Seattle, WA

Profile

206 universal is a non-profit organization dedicated to providing accessible spaces while serving communities through the upliftment, preservation, and celebration of hip hop culture.

153 14th AveSeattle, WA 98122-5556

www.206zulu.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.67x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.48x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-23%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

23rd percentile

-34%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

56th percentile

3.6%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$116,483

Down $68,895 (-37%) from 2023

Liabilities

Up

$194,812

Up $27,028 (+16%) from 2023

Net Assets

Down

-$78,329

Down $95,923 (-545%) from 2023

Revenue

Up

$408,562

Up $25,390 (+6.6%) from 2023

Expenses

Up

$504,485

Up $42,836 (+9.3%) from 2023

Net Income

Down

-$95,923

Down $17,446 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2014: $15,925Net Assets 2014: $15,9252014Assets 2015: $23,508Liabilities 2015: $0Net Assets 2015: $23,5082015Assets 2016: $92,312Liabilities 2016: $8,972Net Assets 2016: $83,3402016Assets 2017: $165,801Liabilities 2017: $17,216Net Assets 2017: $148,5852017Assets 2018: $158,293Liabilities 2018: $17,317Net Assets 2018: $140,9762018Assets 2019: $144,022Liabilities 2019: $25,993Net Assets 2019: $118,0292019Assets 2020: $310,424Liabilities 2020: $146,751Net Assets 2020: $163,6732020Assets 2021: $339,522Liabilities 2021: $160,454Net Assets 2021: $179,0682021Assets 2022: $266,493Liabilities 2022: $170,422Net Assets 2022: $96,0712022Assets 2023: $185,378Liabilities 2023: $167,784Net Assets 2023: $17,5942023Assets 2024: $116,483Liabilities 2024: $194,812Net Assets 2024: -$78,3292024

Highlighted filing

2024

Assets$116,483
Liabilities$194,812
Net Assets-$78,329

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $30,024Expenses 2014: $22,441Net Income 2014: $7,5832014Revenue 2015: $37,738Expenses 2015: $30,155Net Income 2015: $7,5832015Revenue 2016: $141,093Expenses 2016: $81,261Net Income 2016: $59,8322016Revenue 2017: $275,459Expenses 2017: $211,274Net Income 2017: $64,1852017Revenue 2018: $238,197Expenses 2018: $248,756Net Income 2018: -$10,5592018Revenue 2019: $311,305Expenses 2019: $333,943Net Income 2019: -$22,6382019Revenue 2020: $168,904Expenses 2020: $164,901Net Income 2020: $4,0032020Revenue 2021: $189,514Expenses 2021: $175,912Net Income 2021: $13,6022021Revenue 2022: $380,894Expenses 2022: $458,735Net Income 2022: -$77,8412022Revenue 2023: $383,172Expenses 2023: $461,649Net Income 2023: -$78,4772023Revenue 2024: $408,562Expenses 2024: $504,485Net Income 2024: -$95,9232024

Highlighted filing

2024

Revenue$408,562
Expenses$504,485
Net Income-$95,923

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$487,697
Mission and Program Overview

Mission

RAISE SOCIAL AWARENESS

206 universal is a non-profit organization dedicated to providing accessible spaces while serving communities through the upliftment, preservation, and celebration of hip hop culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$140,492$72,887▼ $67,605
Accounts Receivable$17,544$25,761▲ $8,217
Land, Buildings, and Equipment, Net$16,754$7,507▼ $9,247
Prepaid Expenses and Deferred Charges$7,045$6,660▼ $385
Inventories for Sale or Use$2,148$2,148→ $0
Total Assets$185,378$116,483▼ $68,895
Other Assets Total$1,395$1,520▲ $125
Liabilities
Other Liabilities$145,432$153,497▲ $8,065
Deferred Revenue$17,216$35,482▲ $18,266
Accounts Payable and Accrued Expenses$5,136$5,833▲ $697
Total Liabilities$167,784$194,812▲ $27,028
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,594$-78,329▼ $95,923
Total Net Assets Fund Balance$17,594$-78,329▼ $95,923
Total Liabilities and Net Assets / Fund Balance$185,378$116,483▼ $68,895

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,179$97,558$101,737
Other Land Buildings$3,328$26,611$29,939
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel KogitaExecutive DirectorFT$70,200$70,200
Judi MartinezCo-directorFT$70,200$70,200

Board Members and Trustees

NameTitle
Georgio BrownBoard Member
James CrooneBoard Member
Robin HarrisBoard Member
Alonzo YbarraSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$160,533
Program Service Revenue
$28,603
Investment Income
$559
Other Revenue
$218,867
All Other Contributions
$136,881
Change in Net Assets
$-95,923
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,464
Salaries, Compensation, and Employee Benefits$227,021
Total Fundraising Expense$34,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$84,091$28,282$28,027$140,400
Occupancy$114,966$7,741-$122,707
Other Salaries and Wages$63,364--$63,364
Fees for Services Other$50,645$360$2,750$53,755
Payroll Taxes$11,142$9,913$2,202$23,257
Office Expenses$12,698$3,176$726$16,600
Insurance$13,353$2,877-$16,230
All Other Expenses$10,388$3,681-$14,069
Interest-$13,272-$13,272
Fees for Services Accounting-$12,255-$12,255
Depreciation Depletion-$9,248-$9,248
Travel$6,606$1,780-$8,386
Other Expenses$1,384$308$194$1,886
Advertising$568$960-$1,528
Information Technology-$542-$542
Fees for Services Legal$250$200-$450
Total Functional Expenses$372,693$96,930$34,862$504,485
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$38,455
Fundraising Gross Income$6,775
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$4,703$4,703-$4,703
Event 2$25,724$2,072$1,957$115
Total Events$30,427$6,775$38,455$-31,680
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Eidl$141,400
Payroll Liabilities$12,097
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 governing body review Part VI line 11

Board reviews 990 prior to filing.

Conflict of interest policy compliance Part VI line 12C

At monthly board meetings.

Governing documents etc available to public Part VI line 19

Governing documents are not made available.

Filing and Contact Details

Filer

Filer Name
206 Universal Dba 206 Zulu
EIN
27-0807517
In Care Of
% JUDI MARTINEZ
Phone
2069316069
Address
153 14TH AVE, SEATTLE, WA 98122-5556
Doing Business As
Dba 206 Zulu

Signing Officer

Name
Judi Martinez
Title
Co-director
Phone
2069316069
Signed
2025-05-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Daniel Kogita
Formed
2009
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
9
Volunteers
37

Preparer

Firm
The Sheriff CPA Services LLC
Address
10340 SE 187th Pl, Renton, WA 98055
Preparer
Shareef Abduhr-rahmaan
Phone
4257576915
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

CONTRACTOR SERVICES $50,645 Program Expense; $360 M&G Expense; $2,750 Fundraising Expense

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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0249693
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt028603
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0152147
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0685986
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0187315
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02344
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08590
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.64580
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt093120
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0800470
IRS990ScheduleA/TotalSupportAmt01495046
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt097558
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026611
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt0153497
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0EVENT 2
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02072
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt06775
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-31680
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01957
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board reviews 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At monthly board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are not made available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACTOR SERVICES $50,645 Program Expense; $360 M&G Expense; $2,750 Fundraising Expense
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt09
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0372693
IRS990/TotalFunctionalExpensesGrp/TotalAmt0504485
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0167784
IRS990/TotalLiabilitiesEOYAmt0194812
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017594
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029457
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408562
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt037
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185378
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/ProgramServicesAmt06606
IRS990/TravelGrp/TotalAmt08386
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0153 14TH AVE

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