Civic Intelligence

Brewster Payroll Services

990 • Fiscal year 2022 • EIN 27-2301419

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

PO Box 1099Brewster, WA 98812

(509) 689-2567

Siviq Scores

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

Liabilities / Assets

96th percentile

0.93x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.23x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Net Margin

44th percentile

0.0%

Higher net margin than 44% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$20,653

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Asset Growth

41st percentile

-3.9%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

43rd percentile

5.1%

Faster revenue growth than 43% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$74,898

Down $2,999 (-3.8%) from 2021

Net Assets

Flat

$5,250

Flat from 2021

Liabilities

Down

$69,648

Down $2,999 (-4.1%) from 2021

Revenue

Up

$306,286

Up $14,732 (+5.1%) from 2021

Expenses

Up

$306,286

Up $14,732 (+5.1%) from 2021

Net Income

Flat

$0

Flat from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $154,315Liabilities 2011: $149,065Net Assets 2011: $5,2502011Assets 2012: $92,473Liabilities 2012: $87,223Net Assets 2012: $5,2502012Assets 2013: $74,979Liabilities 2013: $69,729Net Assets 2013: $5,2502013Assets 2014: $93,462Liabilities 2014: $88,212Net Assets 2014: $5,2502014Assets 2015: $112,762Liabilities 2015: $107,512Net Assets 2015: $5,2502015Assets 2016: $115,988Liabilities 2016: $110,738Net Assets 2016: $5,2502016Assets 2017: $90,815Liabilities 2017: $85,565Net Assets 2017: $5,2502017Assets 2018: $79,486Liabilities 2018: $74,236Net Assets 2018: $5,2502018Assets 2019: $81,182Liabilities 2019: $75,932Net Assets 2019: $5,2502019Assets 2020: $77,353Liabilities 2020: $72,103Net Assets 2020: $5,2502020Assets 2021: $77,897Liabilities 2021: $72,647Net Assets 2021: $5,2502021Assets 2022: $74,898Liabilities 2022: $69,648Net Assets 2022: $5,2502022Assets 2023: $78,458Liabilities 2023: $73,208Net Assets 2023: $5,2502023Assets 2024: $80,222Liabilities 2024: $74,972Net Assets 2024: $5,2502024

Highlighted filing

2022

Assets$74,898
Liabilities$69,648
Net Assets$5,250

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2011: $5,708,6112011Expenses 2012: $4,322,2352012Revenue 2013: $2,654,740Expenses 2013: $2,654,740Net Income 2013: $02013Revenue 2014: $3,402,606Expenses 2014: $3,402,606Net Income 2014: $02014Revenue 2015: $3,668,640Expenses 2015: $3,668,640Net Income 2015: $02015Revenue 2016: $3,135,219Expenses 2016: $3,135,219Net Income 2016: $02016Revenue 2017: $1,294,409Expenses 2017: $1,294,409Net Income 2017: $02017Revenue 2018: $637,540Expenses 2018: $637,540Net Income 2018: $02018Revenue 2019: $605,140Expenses 2019: $605,140Net Income 2019: $02019Revenue 2020: $329,744Expenses 2020: $329,744Net Income 2020: $02020Revenue 2021: $291,554Expenses 2021: $291,554Net Income 2021: $02021Revenue 2022: $306,286Expenses 2022: $306,286Net Income 2022: $02022Revenue 2023: $306,521Expenses 2023: $306,521Net Income 2023: $02023Revenue 2024: $295,636Expenses 2024: $295,636Net Income 2024: $02024

Highlighted filing

2022

Revenue$306,286
Expenses$306,286
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$306,286
Mission and Program Overview

Mission

NONE

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$52,985$56,199▲ $3,214
Cash and Non-Interest-Bearing Accounts$24,587$18,699▼ $5,888
Pd in Cap Srpls Land Bldg Eqp Fund$5,250$5,250→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$77,897$74,898▼ $2,999
Other Assets Total$325$0▼ $325
Liabilities
Other Liabilities$72,647$69,648▼ $2,999
Total Liabilities$72,647$69,648▼ $2,999
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,250$5,250→ $0
Total Liabilities and Net Assets / Fund Balance$77,897$74,898▼ $2,999
Compensation and Service Providers

Employees

NameTitleBaseTotal
Timothy R TaylorPresident$20,653$20,653
Mac R GebbersSecretary/treasurer$18,295$18,295

Board Members and Trustees

NameTitle
Kevin W BensonVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$306,286
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,558
Other Expenses$4,728
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,678--$232,678
Current Officers, Directors, Trustees, and Key Employees$38,948--$38,948
Payroll Taxes$29,932--$29,932
Fees for Services Accounting$3,775--$3,775
Office Expenses$807--$807
Other Expenses$30--$30
Total Functional Expenses$306,286$0$0$306,286
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family CompanyPayroll ServicesNo$55,296
-Family CompanyPayroll ServicesNo$48,332
Rebecca a GebbersFamilyCompensationNo$33,019
-Family CompanyPayroll ServicesNo$23,188
Sonya TaylorFamilyCompensationNo$21,736
Michael S TaylorFamilyCompensationNo$14,055
-Family CompanyPayroll ServicesNo$10,680
-Family CompanyPayroll ServicesNo$6,485
-Family CompanyPayroll ServicesNo$4,985
-Family CompanyPayroll ServicesNo$4,574
-Family CompanyPayroll ServicesNo$4,524
Stockton D TaylorFamilyCompensationNo$4,048
-Family CompanyPayroll ServicesNo$4,032
-Family CompanyPayroll ServicesNo$3,268
-Family CompanyPayroll ServicesNo$3,064
-Family CompanyPayroll ServicesNo$2,357
-Family CompanyPayroll ServicesNo$2,255
Joe R TaylorFamilyCompensationNo$1,913
Timothy M TaylorFamilyCompensationNo$1,913
-Family CompanyPayroll ServicesNo$217
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Overpayment Payable$67,880
Payroll Liabilities$1,768
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The not-for-profit corporation has only one class of members. Each member is entitled to vote with respect to the subject matter of an issue submitted to the members and is entitled to one vote per issue.

Form 990, Part VI, Section A, Line 7A

Each member is entitled to vote at an election of directors.

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Brewster Payroll Services
EIN
27-2301419
Phone
5096892567
Address
PO BOX 1099, BREWSTER, WA 98812

Signing Officer

Name
Timothy R Taylor
Title
President
Phone
5096892567
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy R Taylor
Formed
2010
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
0
Employees
141
Volunteers
0

Preparer

Firm
Larson Gross Pllc
Address
2211 RIMLAND DR STE 422, BELLINGHAM, WA 98226
Preparer
Aaron Wilbur CPA
Phone
3607344280
Raw XML Appendix388 raw XML fields

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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd140
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd150
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd160
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd170
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd180
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd190
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt021736
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt14048
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt214055
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt31913
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt41913
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt533019
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt64985
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt72357
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt83268
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt94032
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1048332
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt113064
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt122255
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt13217
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1423188
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt154524
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1610680
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt176485
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt184574
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1955296
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc6PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc7PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc8PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc9PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc10PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc11PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc12PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc13PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc14PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc15PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc16PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc17PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc18PAYROLL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc19PAYROLL SERVICES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NOT-FOR-PROFIT CORPORATION HAS ONLY ONE CLASS OF MEMBERS. EACH MEMBER IS ENTITLED TO VOTE WITH RESPECT TO THE SUBJECT MATTER OF AN ISSUE SUBMITTED TO THE MEMBERS AND IS ENTITLED TO ONE VOTE PER ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER IS ENTITLED TO VOTE AT AN ELECTION OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt077897
IRS990/TotalAssetsEOYAmt074898
IRS990/TotalAssetsGrp/BOYAmt077897
IRS990/TotalAssetsGrp/EOYAmt074898
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0141
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306286
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306286
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt072647
IRS990/TotalLiabilitiesEOYAmt069648
IRS990/TotalLiabilitiesGrp/BOYAmt072647
IRS990/TotalLiabilitiesGrp/EOYAmt069648
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05250
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05250
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0306286
IRS990/TotalProgramServiceRevenueAmt0306286
IRS990/TotalReportableCompFromOrgAmt038948
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306286
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt077897
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074898
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1095
IRS990/USAddress/CityNm0BREWSTER
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098812
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY R TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05096892567
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BREWSTER PAYROLL SERVICES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O TIMOTHY R TAYLOR
ReturnHeader/Filer/BusinessNameControlTxt0BREW
ReturnHeader/Filer/EIN0272301419
ReturnHeader/Filer/PhoneNum05096892567
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1099
ReturnHeader/Filer/USAddress/CityNm0BREWSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098812
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911663574
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LARSON GROSS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02211 RIMLAND DR STE 422
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098226
ReturnHeader/PreparerPersonGrp/PhoneNum03607344280
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AARON WILBUR CPA
ReturnHeader/ReturnTs02023-11-15T17:51:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TIMOTHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TAYLOR
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.07$0.01$0.30$0.30$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.01$0.31$0.31$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.01$0.31$0.31$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.01$0.29$0.29$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.01$0.33$0.33$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.01$0.61$0.61$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.01$0.64$0.64$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.09$0.09$0.01$1.29$1.29$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.11$0.01$3.14$3.14$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.01$3.67$3.67$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.09$0.01$3.40$3.40$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.01$2.65$2.65$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.09$0.01$4.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.15$0.01$5.71