Civic Intelligence

Maasai Development Project

990 • Fiscal year 2016 • EIN 45-0449949

Jan 01, 2016 to Dec 31, 2016 • Filed on May 04, 2017

PO Box 6816Spokane, WA 99217

(701) 341-1607

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

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

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

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

81st percentile

$14,400

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

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

Asset Growth

58th percentile

6.3%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

6.0%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$45,252

Up $2,686 (+6.3%) from 2015

Net Assets

Up

$38,200

Up $2,949 (+8.4%) from 2015

Liabilities

Down

$7,052

Down $263 (-3.6%) from 2015

Revenue

Up

$186,414

Up $10,479 (+6.0%) from 2015

Expenses

Down

$183,465

Down $31,331 (-15%) from 2015

Net Income

Up

$2,949

Up $41,810 (+108%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $237,683Liabilities 2011: $15,970Net Assets 2011: $221,7132011Assets 2012: $71,767Liabilities 2012: $0Net Assets 2012: $71,7672012Assets 2013: $77,523Liabilities 2013: $1,159Net Assets 2013: $76,3642013Assets 2014: $75,412Liabilities 2014: $1,300Net Assets 2014: $74,1122014Assets 2015: $42,566Liabilities 2015: $7,315Net Assets 2015: $35,2512015Assets 2016: $45,252Liabilities 2016: $7,052Net Assets 2016: $38,2002016Assets 2017: $73,024Liabilities 2017: $0Net Assets 2017: $73,0242017Assets 2018: $94,697Liabilities 2018: $1,138Net Assets 2018: $93,5592018Assets 2019: $61,008Liabilities 2019: $1,128Net Assets 2019: $59,8802019Assets 2020: $103,257Liabilities 2020: $1,787Net Assets 2020: $101,4702020Assets 2021: $119,119Liabilities 2021: $9,971Net Assets 2021: $109,1482021Assets 2022: $195,359Liabilities 2022: $2,309Net Assets 2022: $193,0502022Assets 2023: $163,736Liabilities 2023: $979Net Assets 2023: $162,7572023Assets 2024: $141,442Liabilities 2024: $1,448Net Assets 2024: $139,9942024

Highlighted filing

2016

Assets$45,252
Liabilities$7,052
Net Assets$38,200

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $296,473Expenses 2011: $278,080Net Income 2011: $18,3932011Expenses 2012: $181,1292012Revenue 2013: $243,745Expenses 2013: $239,148Net Income 2013: $4,5972013Revenue 2014: $193,075Expenses 2014: $195,327Net Income 2014: -$2,2522014Revenue 2015: $175,935Expenses 2015: $214,796Net Income 2015: -$38,8612015Revenue 2016: $186,414Expenses 2016: $183,465Net Income 2016: $2,9492016Revenue 2017: $237,287Expenses 2017: $202,463Net Income 2017: $34,8242017Revenue 2018: $225,389Expenses 2018: $204,854Net Income 2018: $20,5352018Revenue 2019: $196,159Expenses 2019: $229,838Net Income 2019: -$33,6792019Revenue 2020: $257,617Expenses 2020: $216,027Net Income 2020: $41,5902020Revenue 2021: $292,938Expenses 2021: $285,260Net Income 2021: $7,6782021Revenue 2022: $323,337Expenses 2022: $239,435Net Income 2022: $83,9022022Revenue 2023: $370,478Expenses 2023: $400,771Net Income 2023: -$30,2932023Revenue 2024: $332,561Expenses 2024: $355,324Net Income 2024: -$22,7632024

Highlighted filing

2016

Revenue$186,414
Expenses$183,465
Net Income$2,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 4, 2017
Return Version
2016v3.0
Gross Receipts
$186,414
Mission and Program Overview

Mission

To empower and strengthen the maasai people now and for eternity and to give the gift of hope and education to maasai children.

Maasai development project engages in educational and religious activities in kenya.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,960$40,329▲ $2,369
Savings and Temporary Cash Investments$4,606$4,923▲ $317
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$42,566$45,252▲ $2,686
Liabilities
Accounts Payable and Accrued Expenses$7,315$7,052▼ $263
Total Liabilities$7,315$7,052▼ $263
Net Assets / Fund Balance
Unrestricted Net Assets$35,251$38,200▲ $2,949
Total Net Assets Fund Balance$35,251$38,200▲ $2,949
Total Liabilities and Net Assets / Fund Balance$42,566$45,252▲ $2,686

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$13,051$13,051
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jan LatshaExecutive DirectorFT$14,400$14,400

Board Members and Trustees

NameTitle
Tanya HealyChairman
Jane GirottoDirector
Ogoti KenaniDirector
Terri YoshidaSecretary
Lynette ZaparaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$186,409
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$0
All Other Contributions
$186,409
Change in Net Assets
$2,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,587
Salaries, Compensation, and Employee Benefits$19,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$85,805--$85,805
Current Officers, Directors, Trustees, and Key Employees$7,200$7,200-$14,400
Advertising$8,899--$8,899
Travel-$5,993-$5,993
Other Expenses$3,741$11,823-$3,741
Other Salaries and Wages$1,576$1,576-$3,152
Occupancy$2,451--$2,451
Payroll Taxes$1,163$1,163-$2,326
Office Expenses$82$2,063-$2,145
All Other Expenses$1,533$123-$1,656
Interest-$20-$20
Total Functional Expenses$153,504$29,961$0$183,465
International Activity

International Summary

Offices
2
Employees
37
Spending
$71,788

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 AfricaProgram ServicesEducation and Religious Activities Including Mission Trips, Sponsorships of Young Women, and Lay Pastors237$71,788
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 2

Jan latsha, founder/director and lynette zapara, treasurer are sisters.

Form 990, Part VI, Section A, Line 8B

No committees have authority to act on behalf of the governing board

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

The executive director reviews the form 990 prior to its filing.

Form 990, Part VI, Section C, Line 19

All records are available to the public upon request, whether a contributor or not.

Filing and Contact Details

Filer

Filer Name
Maasai Development Project
EIN
45-0449949
Phone
7013411607
Address
PO BOX 6816, SPOKANE, WA 99217

Signing Officer

Name
Jan Latsha
Title
Executive Director
Phone
7013411607
Signed
2017-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Latsha
Formed
1997
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
5
Employees
2
Volunteers
3

Preparer

Firm
Eide Bailly Llp
Address
999 W RIVERSIDE AVE STE 200, SPOKANE, WA 99201-1006
Preparer
Shayna E Wood
Phone
5097476154
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Layworker expense: program service expenses 85,805. Management and general expenses 0. Fundraising expenses 0. Total expenses 85,805.

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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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUCATION AND RELIGIOUS ACTIVITIES INCLUDING MISSION TRIPS, SPONSORSHIPS OF YOUNG WOMEN, AND LAY PASTORS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt037
IRS990ScheduleF/SubtotalOfficesCnt02
IRS990ScheduleF/SubtotalSpentAmt071788
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0ALL MONIES SENT TO KENYA ARE DESIGNATED. A REPORT IS SENT WITH EVERY TRANSFER. BANK STATEMENTS ARE SENT TO THE US OFFICE TO SHOW THE CORRECT AMOUNTS SHOWN IN EACH ACCOUNT. ANY MONEY THAT IS WITHDRAWN IS SUBJECT TO RECORDS TO SHOW WHO WITHDREW THE MONEY, FROM WHAT ACCOUNT AND FOR WHAT PURPOSE. COPIES OF ALL CHEQUES WRITTEN ARE MADE AND ATTACHED WITH RECEIPTS TO AND VOUCHERS TO ACCOUNT FOR ALL THE MONIES. THEY ARE IN TURN TURNED OVER TO THE ADMINISTRATOR IN KENYA AND THEN TO THE US OFFICE FOR RECONCILIATION. A THREE WAY SYSTEM IS SET UP TO KEEP TRACK OF ALL THE MONEY ISSUED AND ACCOUNTED FOR.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1COPIES OF ALL TRANSACTIONS ARE MADE WITH ATTACHED RECEIPTS TO PROVE EXPENDITURES. EXPENSE REPORTS WITH RECEIPTS ARE GIVEN TO THE ADMINISTRATOR AND CHECKED AGAINST WHAT THE AMINISTRATOR HAS WITHDRAWN FROM THE BANK FOR PROGRAM SERVICES. THE MANAGER OF THE RESCUE CENTRE AND THE ADMINISTRATORS REPORTS MUST AGREE AND THEN ALL REPORTS AS WELL AS THE BANK STATEMENTS AND COPIES OF ALL TRANSACTIONS ARE SENT TO THE US OFFICE FOR VERIFICATION. AS A REGISTERED NGO IN KENYA, A YEARLY AUDIT IS ALSO REQUIRED ALONG WITH GOVERNMENT REPORTS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 3:
IRS990ScheduleF/TotalEmployeeCnt037
IRS990ScheduleF/TotalOfficeCnt02
IRS990ScheduleF/TotalSpentAmt071788
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAN LATSHA, FOUNDER/DIRECTOR AND LYNETTE ZAPARA, TREASURER ARE SISTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, WHETHER A CONTRIBUTOR OR NOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LAYWORKER EXPENSE: PROGRAM SERVICE EXPENSES 85,805. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,805.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt042566
IRS990/TotalAssetsEOYAmt045252
IRS990/TotalAssetsGrp/BOYAmt042566
IRS990/TotalAssetsGrp/EOYAmt045252
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0186409
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029961
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153504
IRS990/TotalFunctionalExpensesGrp/TotalAmt0183465
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07315
IRS990/TotalLiabilitiesEOYAmt07052
IRS990/TotalLiabilitiesGrp/BOYAmt07315
IRS990/TotalLiabilitiesGrp/EOYAmt07052
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035251
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038200
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0153504
IRS990/TotalReportableCompFromOrgAmt014400
IRS990/TotalRevenueGrp/ExclusionAmt05
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186414
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt045252
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05993
IRS990/TravelGrp/TotalAmt05993
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt035251
IRS990/UnrestrictedNetAssetsGrp/EOYAmt038200
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6816
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099217
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.4MDP.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN LATSHA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07013411607
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAASAI DEVELOPMENT PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0MAAS
ReturnHeader/Filer/EIN0450449949
ReturnHeader/Filer/PhoneNum07013411607
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6816
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099217
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0943EDCF7979522595577DCA3D4AC4E5A6B220367
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId085883425730925AB9060426EF3A497F070F36A9C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.116.169.24
ReturnHeader/FilingSecurityInformation/IPDt02017-05-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm014:11:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0999 W RIVERSIDE AVE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992011006
ReturnHeader/PreparerPersonGrp/PhoneNum05097476154
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHAYNA E WOOD
ReturnHeader/ReturnTs02017-05-08T16:36:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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.$1.41$0.01$1.40$3.33$3.55$0.23
2023Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.63$3.70$4.01$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.95$0.02$1.93$3.23$2.39$0.84
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.10$1.09$2.93$2.85$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.02$1.01$2.58$2.16$0.42
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$1.96$2.30$0.34
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$2.25$2.05$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$2.37$2.02$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.07$0.38$1.86$1.83$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.07$0.35$1.76$2.15$0.39
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.74$1.93$1.95$0.02
2013Summary only. Only limited summary data is available for this year.$0.78$0.01$0.76$2.44$2.39$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$1.81
2011Summary only. Only limited summary data is available for this year.$2.38$0.16$2.22$2.96$2.78$0.18