Civic Intelligence

South Whidbey Commons

990 • Fiscal year 2017 • EIN 33-1027530

Jan 01, 2017 to Dec 31, 2017 • Filed on May 30, 2018

PO Box 222Langley, WA 98260

(360) 221-0127

Siviq Scores

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

Liabilities / Assets

84th percentile

0.46x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

1.32x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

55th percentile

5.5%

Higher net margin than 55% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

43rd percentile

1.0%

Faster asset growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

113%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$634,747

Up $6,014 (+1.0%) from 2016

Net Assets

Up

$340,901

Up $12,245 (+3.7%) from 2016

Liabilities

Down

$293,846

Down $6,231 (-2.1%) from 2016

Revenue

Up

$223,097

Up $118,574 (+113%) from 2016

Expenses

Up

$210,852

Up $96,659 (+85%) from 2016

Net Income

Up

$12,245

Up $21,915 (+227%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $727,879Liabilities 2010: $332,206Net Assets 2010: $395,6732010Assets 2011: $699,263Liabilities 2011: $330,023Net Assets 2011: $369,2402011Assets 2012: $722,694Liabilities 2012: $328,807Net Assets 2012: $393,8872012Assets 2013: $689,460Liabilities 2013: $323,707Net Assets 2013: $365,7532013Assets 2014: $657,243Liabilities 2014: $306,178Net Assets 2014: $351,0652014Assets 2015: $638,139Liabilities 2015: $299,632Net Assets 2015: $338,5072015Assets 2016: $628,733Liabilities 2016: $300,077Net Assets 2016: $328,6562016Assets 2017: $634,747Liabilities 2017: $293,846Net Assets 2017: $340,9012017Assets 2018: $615,215Liabilities 2018: $292,130Net Assets 2018: $323,0852018Assets 2019: $880,220Liabilities 2019: $543,276Net Assets 2019: $336,9442019Assets 2020: $584,619Liabilities 2020: $313,219Net Assets 2020: $271,4002020Assets 2021: $571,284Liabilities 2021: $301,608Net Assets 2021: $269,6762021Assets 2022: $550,561Liabilities 2022: $307,769Net Assets 2022: $242,7922022Assets 2023: $546,175Liabilities 2023: $321,209Net Assets 2023: $224,9662023Assets 2024: $632,715Liabilities 2024: $436,429Net Assets 2024: $196,2862024

Highlighted filing

2017

Assets$634,747
Liabilities$293,846
Net Assets$340,901

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $165,8252010Expenses 2011: $197,4132011Expenses 2012: $218,9372012Revenue 2013: $181,555Expenses 2013: $210,083Net Income 2013: -$28,5282013Revenue 2014: $155,791Expenses 2014: $170,479Net Income 2014: -$14,6882014Revenue 2015: $144,183Expenses 2015: $156,607Net Income 2015: -$12,4242015Revenue 2016: $104,523Expenses 2016: $114,193Net Income 2016: -$9,6702016Revenue 2017: $223,097Expenses 2017: $210,852Net Income 2017: $12,2452017Revenue 2018: $267,678Expenses 2018: $285,494Net Income 2018: -$17,8162018Revenue 2019: $132,981Expenses 2019: $118,882Net Income 2019: $14,0992019Revenue 2020: $242,196Expenses 2020: $306,800Net Income 2020: -$64,6042020Revenue 2021: $380,237Expenses 2021: $380,966Net Income 2021: -$7292021Revenue 2022: $276,556Expenses 2022: $297,568Net Income 2022: -$21,0122022Revenue 2023: $267,728Expenses 2023: $308,776Net Income 2023: -$41,0482023Revenue 2024: $397,759Expenses 2024: $430,543Net Income 2024: -$32,7842024

Highlighted filing

2017

Revenue$223,097
Expenses$210,852
Net Income$12,245
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 30, 2018
Return Version
2017v2.2
Gross Receipts
$315,171
Mission and Program Overview

Mission

The mission of the South Whidbey Commons is to provide an intentional third place for the community to gather. The space, programs, volunteer and job training opportunities are designed to build community and create connections. Its a place to meet friends and make new ones.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$621,813$621,322▼ $491
Cash and Non-Interest-Bearing Accounts$6,485$12,929▲ $6,444
Savings and Temporary Cash Investments$435$495▲ $60
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$628,733$634,747▲ $6,014
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$282,431$274,750▼ $7,681
Accounts Payable and Accrued Expenses$17,646$19,096▲ $1,450
Total Liabilities$300,077$293,846▼ $6,231
Net Assets / Fund Balance
Unrestricted Net Assets$328,656$340,901▲ $12,245
Total Net Assets Fund Balance$328,656$340,901▲ $12,245
Total Liabilities and Net Assets / Fund Balance$628,733$634,747▲ $6,014

Asset Categories

AssetBook ValueDepreciationBasis
Land$384,562-$384,562
Leasehold Improvements$139,173$55,972$195,145
Buildings$73,258$22,643$95,901
Equipment$21,657$27,199$48,856
Other Land Buildings$2,672$29,722$32,394
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy Waymire-rooksCo-President
David MingerCo-president
Gabrielle HerringDirector
Ian RodriguezDirector
Jim ScullinDirector
Wendy CordovaDirector
Greg CoeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$61,755
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$161,342
All Other Contributions
$61,755
Change in Net Assets
$12,245

Audited Revenue Reconciliation

Revenue per Audited Statements
$223,097
Total Revenue per Audited Statements
$223,097
Total Revenue per Form 990
$223,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,715
Other Expenses$78,337
Grants and Similar Amounts Paid$800
Total Fundraising Expense$144
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,734--$112,734
Occupancy$18,368$967-$19,335
Payroll Taxes$18,981--$18,981
Interest$15,549$818-$16,367
Depreciation Depletion$12,327$649-$12,976
All Other Expenses$7,858$2,728$144$10,730
Other Expenses$2,044$108-$2,152
Insurance$1,533--$1,533
Fees for Services Accounting$1,195$63-$1,258
Foreign Grants$800--$800
Advertising$572--$572
Total Functional Expenses$205,208$5,500$144$210,852

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$210,852
Total Expenses per Audited Statements$210,852
Total Expenses per Form 990$210,852
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
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, Line 11B: Form 990 Review Process

PDF draft is emailed to the board for review, questions and comments. any questions and comments are addressed in a meeting with board members and tax preparer.

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

Conflict of interest policy is reviewed annually and re-signed by all board members.

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

all records are available by appointment at the coffee house office.

Filing and Contact Details

Filer

Filer Name
South Whidbey Commons
EIN
33-1027530
Phone
3602210127
Address
PO BOX 222, LANGLEY, WA 98260

Signing Officer

Name
Cathy Waymire-rooks
Title
Co-President
Signed
2018-05-30
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
15
Volunteers
110

Preparer

Firm
Neis CPA Inc Ps
Address
PO BOX 31 4826 AQUILA DR, LANGLEY, WA 98260
Preparer
Stephanie M Neis CPA
Phone
3602217413
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt054181
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt063620
IRS990/PYOtherRevenueAmt050342
IRS990/PYRevenuesLessExpensesAmt0-9670
IRS990/PYSalariesCompEmpBnftPaidAmt050573
IRS990/PYTotalExpensesAmt0114193
IRS990/PYTotalRevenueAmt0104523
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt012245
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0435
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0495
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt020699
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt025403
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05900
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt09403
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt011326
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt072731
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt061755
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt054181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt086763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt088563
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0316277
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0281
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0306
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0161342
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0197566
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0182124
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0111640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0193862
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0846534
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0281
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0306
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03180
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03180
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91530
IRS990ScheduleA/PublicSupportPY509Pct00.88020
IRS990ScheduleA/PublicSupportTotal509Amt01067480
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt027299
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt025403
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt05900
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt025403
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt011326
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt095331
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt06600
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt016000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt022600
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0223097
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0251747
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0207139
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0198403
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0282425
IRS990ScheduleA/Total509Grp/TotalAmt01162811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0223097
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0251747
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0207139
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0198684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0285630
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01166297
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt073258
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022643
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt095901
IRS990ScheduleD/EquipmentGrp/BookValueAmt021657
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027199
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048856
IRS990ScheduleD/ExpensesSubtotalAmt0210852
IRS990ScheduleD/LandGrp/BookValueAmt0384562
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0384562
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0139173
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055972
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0195145
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02672
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029722
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032394
IRS990ScheduleD/RevenueSubtotalAmt0223097
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0621322
IRS990ScheduleD/TotalExpensesPerForm990Amt0210852
IRS990ScheduleD/TotalRevenuePerForm990Amt0223097
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0223097
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0210852
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PDF draft is emailed to the board for review, questions and comments. any questions and comments are addressed in a meeting with board members and tax preparer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest policy is reviewed annually and re-signed by all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2all records are available by appointment at the coffee house office.
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 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0628733
IRS990/TotalAssetsEOYAmt0634747
IRS990/TotalAssetsGrp/BOYAmt0628733
IRS990/TotalAssetsGrp/EOYAmt0634747
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061755
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0144
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05500

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$4.36$1.96$3.98$4.31$0.33
2023Detailed filing. Detailed filing data is available for this year.$5.46$3.21$2.25$2.68$3.09$0.41
2022Detailed filing. Detailed filing data is available for this year.$5.51$3.08$2.43$2.77$2.98$0.21
2021Detailed filing. Detailed filing data is available for this year.$5.71$3.02$2.70$3.80$3.81$0.01
2020Detailed filing. Detailed filing data is available for this year.$5.85$3.13$2.71$2.42$3.07$0.65
2019Detailed filing. Detailed filing data is available for this year.$8.80$5.43$3.37$1.33$1.19$0.14
2018Detailed filing. Detailed filing data is available for this year.$6.15$2.92$3.23$2.68$2.85$0.18
2017Detailed filing. Detailed filing data is available for this year.$6.35$2.94$3.41$2.23$2.11$0.12
2016Detailed filing. Detailed filing data is available for this year.$6.29$3.00$3.29$1.05$1.14$0.10
2015Detailed filing. Detailed filing data is available for this year.$6.38$3.00$3.39$1.44$1.57$0.12
2014Detailed filing. Detailed filing data is available for this year.$6.57$3.06$3.51$1.56$1.70$0.15
2013Detailed filing. Detailed filing data is available for this year.$6.89$3.24$3.66$1.82$2.10$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.23$3.29$3.94$2.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$3.30$3.69$1.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.28$3.32$3.96$1.66