Civic Intelligence

The Source of Spokane

990 • Fiscal year 2019 • EIN 30-0871593

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

PO Box 48742Spokane, WA 99228

(509) 209-3726

Siviq Scores

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

Liabilities / Assets

90th percentile

0.88x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

53rd percentile

4.3%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$83,144

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

99th percentile

447%

Faster asset growth than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

91st percentile

72%

Faster revenue growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$83,976

Up $68,614 (+447%) from 2018

Net Assets

Up

$9,801

Up $43,435 (+129%) from 2018

Liabilities

Up

$74,175

Up $25,179 (+51%) from 2018

Revenue

Up

$1,013,941

Up $423,094 (+72%) from 2018

Expenses

Up

$970,506

Up $377,959 (+64%) from 2018

Net Income

Up

$43,435

Up $45,135 (+2655%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2016: $8,323Liabilities 2016: $19,207Net Assets 2016: -$10,8842016Assets 2017: $8,995Liabilities 2017: $40,929Net Assets 2017: -$31,9342017Assets 2018: $15,362Liabilities 2018: $48,996Net Assets 2018: -$33,6342018Assets 2019: $83,976Liabilities 2019: $74,175Net Assets 2019: $9,8012019Assets 2020: $67,796Liabilities 2020: $171,691Net Assets 2020: -$103,8952020Assets 2021: $267,409Liabilities 2021: $206,152Net Assets 2021: $61,2572021Assets 2022: $696,298Liabilities 2022: $233,525Net Assets 2022: $462,7732022Assets 2023: $653,722Liabilities 2023: $306,797Net Assets 2023: $346,9252023Assets 2024: $202,095Liabilities 2024: $138,653Net Assets 2024: $63,4422024

Highlighted filing

2019

Assets$83,976
Liabilities$74,175
Net Assets$9,801

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $319,905Expenses 2016: $326,149Net Income 2016: -$6,2442016Revenue 2017: $521,063Expenses 2017: $542,113Net Income 2017: -$21,0502017Revenue 2018: $590,847Expenses 2018: $592,547Net Income 2018: -$1,7002018Revenue 2019: $1,013,941Expenses 2019: $970,506Net Income 2019: $43,4352019Revenue 2020: $1,547,331Expenses 2020: $1,661,027Net Income 2020: -$113,6962020Revenue 2021: $2,764,273Expenses 2021: $2,599,121Net Income 2021: $165,1522021Revenue 2022: $4,178,913Expenses 2022: $3,777,397Net Income 2022: $401,5162022Revenue 2023: $4,597,780Expenses 2023: $4,713,628Net Income 2023: -$115,8482023Revenue 2024: $4,969,855Expenses 2024: $5,253,338Net Income 2024: -$283,4832024

Highlighted filing

2019

Revenue$1,013,941
Expenses$970,506
Net Income$43,435
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$1,013,941
Mission and Program Overview

Mission

To provide youth at risk due with housing and opportunities for personal growth, education, spiritual growth, job skill training from a christian worldview

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,267$49,888▲ $35,621
Land, Buildings, and Equipment, Net-$33,333-
Savings and Temporary Cash Investments$1,095$162▼ $933
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$15,362$83,976▲ $68,614
Other Assets Total-$593-
Liabilities
Other Liabilities$44,496$43,668▼ $828
Mortgage Notes Payable Secured by Investment Property-$30,507-
Unsecured Notes Loans Payable$4,500--
Total Liabilities$48,996$74,175▲ $25,179
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-33,634$9,801▲ $43,435
Total Net Assets Fund Balance$-33,634$9,801▲ $43,435
Total Liabilities and Net Assets / Fund Balance$15,362$83,976▲ $68,614

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,333$6,667$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher KnowltonExecutive DirectorFT$83,144$83,144

Board Members and Trustees

NameTitle
David BurnettPresident
Brian BaleVice President
JOHN MacPHERSONDirector
Kelly BairdDirector
Shelby SimmonsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$18,900
Program Service Revenue
$991,632
Investment Income
$0
Other Revenue
$3,409
All Other Contributions
$18,900
Change in Net Assets
$43,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$699,067
Other Expenses$271,439
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$444,894$111,223-$556,117
Current Officers, Directors, Trustees, and Key Employees$66,515$16,629-$83,144
Occupancy$54,617$13,654-$68,271
Payroll Taxes$47,845$11,961-$59,806
All Other Expenses$27,358$5,651-$33,009
Other Expenses$12,745$3,186-$15,931
Depreciation Depletion$5,334$1,333-$6,667
Payments to Affiliates$2,208$552-$2,760
Office Expenses$1,622$405-$2,027
Travel$1,578$395-$1,973
Fees for Services Accounting-$1,450-$1,450
Interest$988$247-$1,235
Advertising$146$36-$182
Total Functional Expenses$799,114$171,392$0$970,506
International Activity

International Summary

Spending
$23,737

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaHuanitarian and EducationOrphan Children Needs00$23,737
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$22,635
Credit Card$20,953
Sales Tax Payable$55
Other$25
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
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

No review was or will be conducted.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Forms 1023 and 990 provided to parties as requested

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Source of Spokane
EIN
30-0871593
Phone
5092093726
Address
PO BOX 48742, SPOKANE, WA 99228

Signing Officer

Name
Christopher Knowlton
Title
Executive Director
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
0
Employees
39

Preparer

Firm
Wayne E Vinson CPA PS
Address
2132 W Northwest Blvd, Spokane, WA 99205
Preparer
Wayne E Vinson CPA
Phone
5094434262
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IRS990/Desc0THE SOURCE HAS CONTINUED IN THE OPERATION YOUTH HOMES. THE SOURCE PROVIDES REHABILITATIVE SERVICES FOR AT RISK TEENS INVOLVED IN THE WASHINGTON STATE FOSTER CARE AND JUDICIAL SYSTEMS. THE SOURCE LICENSED A SECOND HOME IN 2019 INCREASING OUR CAPACITY TO 10 LICENSED BEDS TO SERVE BOYS. OUR HOMES PROVIDE A SAFE ENVIRONMENT WHERE TEEN BOYS CAN BE MENTORED WITH STAFF THAT IS HIRED TO PROVIDE DAILY SERVICES. THE SOURCE PROVIDES CASE SPECIFIC PROGRAMMING THAT PROMOTES HEALING, GROWING AND THRIVING WHILE LEARNING LIFE SKILLS. THE SOURCE IS LICENSED THROUGH THE STATE OF WASHINGTONS DIVISION OF CHILDREN, YOUTH AND FAMILES AS WELL AS FEDERALLY ACCREDITED THROUGH JOINT COMMISSION. THE SOURCE CURRENTLY RUNS A VOCATIONAL TRAINING PROGRAM. THIS PROGRAM SERVES THE BOYS WHO ARE IN CARE, AS WELL AS OTHER BOYS WHO HAVE GRADUATED FROM OUR PROGRAMMING IN THE PAST. THE PROGRAM FOCUSES ON TRAINING FOR WORK PLACE INTERVIEWS, RESUME BUILDING, AS WELL AS APPROPRIATE WORK PLACE BEHAVIORS WHILE SERVING THE COMMUNITY MEMBERS AROUND US. THE SOURCE HAS ALSO SEEN GROWTH IN OUR OVERSEAS MISSIONS WORK LOCATED IN MALAWI. THE SOURCE MALAWI CURRENTLY HAS EIGHT CHILDREN IN CARE. THE SOURCE ALSO SPONSERS WEEKLY AND MONTHLY FEEDING PROGRAMS TO PROVIDE LOCAL ORPHAN CHILDREN WITH APPROPRIATE AND NUTRITIOUS FOOD AS FREQUENT AS POSSIBLE.
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12838
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0988794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12838
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IRS990/PYContributionsGrantsAmt014961
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IRS990/PYTotalRevenueAmt0590847
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt043435
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01095
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt018901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt032082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt019418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt085362
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03409
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0906
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0615
IRS990ScheduleA/OtherIncome170Grp/TotalAmt04930
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt085362
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt018901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014961
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt032082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt019418
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt085362
IRS990ScheduleA/TotalSupportAmt090292
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033333
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06667
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt222635
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt043668
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt023737
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0ORPHAN CHILDREN NEEDS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0HUANITARIAN AND EDUCATION
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt023737
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0PERSONAL VISITS TO LOCATION, DIRECT COMMUNICATION WITH LEADERS ON SITE
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1CASH METHOD OF ACCOUNTING
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt2HUMANITARIAN AND EDUCATION
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 3f - Method of Accounting
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, Line 3f - Investments and Expenditures
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORMS 1023 AND 990 PROVIDED TO PARTIES AS REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt015362
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018900
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0799114
IRS990/TotalFunctionalExpensesGrp/TotalAmt0970506
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt048996
IRS990/TotalLiabilitiesGrp/EOYAmt074175
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-33634
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09801
IRS990/TotalProgramServiceExpensesAmt0799114
IRS990/TotalProgramServiceRevenueAmt0991632
IRS990/TotalReportableCompFromOrgAmt083144
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0995041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01013941
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015362
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IRS990/TravelGrp/ManagementAndGeneralAmt0395
IRS990/TravelGrp/ProgramServicesAmt01578
IRS990/TravelGrp/TotalAmt01973
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 48742
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099228
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.thesourcespokane.org
IRS990/WhistleblowerPolicyInd0false

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