Civic Intelligence

Walkable and Livable Communities Institute

990 • Fiscal year 2015 • EIN 27-1467185

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 01, 2016

Organization Profilewww.walklive.org
2023 E Sims Way PMB 121Port Townsend, WA 98368

(360) 385-3421

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

0.10x

Higher debt load relative to revenue than 81% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$109,341

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 32.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

24th percentile

-14%

Faster asset growth than 24% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

20th percentile

-25%

Faster revenue growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$164,594

Down $27,530 (-14%) from 2014

Net Assets

Down

$132,016

Down $48,255 (-27%) from 2014

Liabilities

Up

$32,578

Up $20,725 (+175%) from 2014

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin19th percentile

Revenue

Down

$339,256

Down $114,968 (-25%) from 2014

Expenses

Down

$387,511

Down $141,565 (-27%) from 2014

Net Income

Up

-$48,255

Up $26,597 (+36%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$300K$200K$100K$0Assets 2012: $241,357Liabilities 2012: $68,193Net Assets 2012: $173,1642012Assets 2014: $192,124Liabilities 2014: $11,853Net Assets 2014: $180,2712014Assets 2015: $164,594Liabilities 2015: $32,578Net Assets 2015: $132,0162015Assets 2016: $35,968Liabilities 2016: $1,953Net Assets 2016: $34,0152016

Highlighted filing

2015

Assets$164,594
Liabilities$32,578
Net Assets$132,016
Open 2015 Filing

Operations Trend

Revenue Growth20th percentile

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

$1.0M$500K$0-$500KExpenses 2012: $748,3172012Revenue 2014: $454,224Expenses 2014: $529,076Net Income 2014: -$74,8522014Revenue 2015: $339,256Expenses 2015: $387,511Net Income 2015: -$48,2552015Revenue 2016: $56,749Expenses 2016: $154,750Net Income 2016: -$98,0012016

Highlighted filing

2015

Revenue$339,256
Expenses$387,511
Net Income-$48,255
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 1, 2016
Return Version
2015v2.0
Gross Receipts
$339,256
Mission and Program Overview

Mission

To inspire, teach, connect and support communities in their efforts to improve health and well-being through better built environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$63,420$144,130▲ $80,710
Savings and Temporary Cash Investments$118,848$14,510▼ $104,338
Cash and Non-Interest-Bearing Accounts$1,315$2,447▲ $1,132
Land, Buildings, and Equipment, Net$3,843$2,086▼ $1,757
Prepaid Expenses and Deferred Charges$4,698$1,421▼ $3,277
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-
Inventories for Sale or Use-$0-
Total Assets$192,124$164,594▼ $27,530
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$11,853$32,578▲ $20,725
Total Liabilities$11,853$32,578▲ $20,725
Net Assets / Fund Balance
Unrestricted Net Assets$180,271$132,016▼ $48,255
Total Net Assets Fund Balance$180,271$132,016▼ $48,255
Total Liabilities and Net Assets / Fund Balance$192,124$164,594▼ $27,530

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,086$7,072$9,158
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelly MorphySec/Exec DirectorFT$107,778$1,563$109,341
Sally Lovellex off Treas.FMPT$23,426-$23,426

Board Members and Trustees

NameTitle
Richard KillingsworthPresident
Lisa J PortelliVice President
Andrew DannenbergDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$250
Program Service Revenue
$338,461
Investment Income
$31
Other Revenue
$514
All Other Contributions
$250
Change in Net Assets
$-48,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$251,011
Other Expenses$132,072
Grants and Similar Amounts Paid$4,428
Total Fundraising Expense$242
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$80,725$52,042-$132,767
Other Salaries and Wages$66,578$23,203-$89,781
Fees for Services Other$68,736$2,413-$71,149
Travel$34,749$1,914-$36,663
Payroll Taxes$13,537$6,461-$19,998
Other Employee Benefits$5,730$2,735-$8,465
Fees for Services Accounting$2,363$3,646-$6,009
Grants to Domestic Orgs$4,428--$4,428
Insurance$3,097$1,032-$4,129
Office Expenses$1,395$2,149-$3,544
Conferences and Meetings$3,421--$3,421
Information Technology$510$1,325$99$1,934
Depreciation Depletion$1,522$236-$1,758
Advertising$297$1,273-$1,570
Occupancy-$874$143$1,017
Interest-$165-$165
Other Expenses-$100-$100
Fees for Services Legal-$68-$68
Total Functional Expenses$287,088$100,181$242$387,511
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Part VI, Line 11B: Form 990 Review Process

“The CPA prepares the 990 and then the Treasurer performs an initial review. When the final draft is ready, it is submitted via email to the entire Board for review and discussion before being filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Board annually reviews and acknowledges compliance with the conflict of interest policy.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Institute in 2013 commissioned Washington Employers to research market pricing and conduct a market analysis for the Institute's Executive Director role. This information was presented to the Institutes's Board of Directors and was evaluated in the process of determining the Executive Director's compensation. The Board of Directors approved the Executive Director's salary. There was no change in compensation in 2015.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“In 2013, the other officers' compensation was evaluated against comparable positions in similar organizations. No changes were made to compensation during 2014 and 2015. Other officers' compensation was reviewed and approved by the Board of Directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request.”

Filing and Contact Details

Filer

Filer Name
Walkable & Livable Communities Institute
EIN
27-1467185
Phone
3603853421
Address
2023 E Sims Way PMB 121, Port Townsend, WA 98368

Signing Officer

Name
Sally Lovell
Title
Treasurer
Signed
2016-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Morphy
Formed
2009
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
3
Employees
4
Volunteers
3

Preparer

Firm
Jones & Associates LLC CPAS
Address
1701 NE 104th Street, Seattle, WA 98125-7646
Preparer
Judy C Jones CPA
Phone
2065255170
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education Programs: During 2015, the WALC Institute provided education and inspiration for the benefit of limitless communities throughout North America. Institute team members presented at general-attendance conferences, college classes, and national webinars, directly reaching about 1,005 people and helping 254 communities. Institute staff also developed educational tools, guidance documents, illustrative graphics and other resources that were distributed for free to anyone wishing to receive them. The Institute also operates a "community help desk," which assisted more than 43 people in 2015 by responding to their email or phone inquiries to provide resources, recommendations and best practices. The Institute also shared educational information periodically with its Facebook followers and its email newsletter subscribers.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The CPA prepares the 990 and then the Treasurer performs an initial review. When the final draft is ready, it is submitted via email to the entire Board for review and discussion before being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board annually reviews and acknowledges compliance with the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Institute in 2013 commissioned Washington Employers to research market pricing and conduct a market analysis for the Institute's Executive Director role. This information was presented to the Institutes's Board of Directors and was evaluated in the process of determining the Executive Director's compensation. The Board of Directors approved the Executive Director's salary. There was no change in compensation in 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In 2013, the other officers' compensation was evaluated against comparable positions in similar organizations. No changes were made to compensation during 2014 and 2015. Other officers' compensation was reviewed and approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$164,594
Liabilities
$32,578
Net assets
$132,016
Revenue
$339,256
Expenses
$387,511
Net income
-$48,255
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$0.57$1.55$0.98
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.33$1.32$3.39$3.88$0.48
2014Detailed filing. Detailed filing data is available for this year.$1.92$0.12$1.80$4.54$5.29$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.68$1.73$7.48