Civic Intelligence

Maasai Development Project

990 • Fiscal year 2020 • EIN 45-0449949

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 23, 2021

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

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$19,200

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

84th percentile

69%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

83rd percentile

31%

Faster revenue growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$103,257

Up $42,249 (+69%) from 2019

Net Assets

Up

$101,470

Up $41,590 (+69%) from 2019

Liabilities

Up

$1,787

Up $659 (+58%) from 2019

Revenue

Up

$257,617

Up $61,458 (+31%) from 2019

Expenses

Down

$216,027

Down $13,811 (-6.0%) from 2019

Net Income

Up

$41,590

Up $75,269 (+223%) from 2019

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

2020

Assets$103,257
Liabilities$1,787
Net Assets$101,470

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

2020

Revenue$257,617
Expenses$216,027
Net Income$41,590
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 23, 2021
Return Version
2020v4.1
Gross Receipts
$257,617
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$55,806$103,257▲ $47,451
Savings and Temporary Cash Investments$5,202--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$61,008$103,257▲ $42,249
Liabilities
Accounts Payable and Accrued Expenses$1,128$1,787▲ $659
Total Liabilities$1,128$1,787▲ $659
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$59,880$101,470▲ $41,590
Total Net Assets Fund Balance$59,880$101,470▲ $41,590
Total Liabilities and Net Assets / Fund Balance$61,008$103,257▲ $42,249

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Jan LatshaExecutive DirectorFT$19,200$19,200

Board Members and Trustees

NameTitle
Tanya HealyChairman
Ogoti KenaniMember
Tawnya BreakieMember
Terri YoshidaSecretary
Lynette ZaparaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$257,614
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$257,614
Change in Net Assets
$41,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,975
Salaries, Compensation, and Employee Benefits$33,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$100,481--$100,481
Current Officers, Directors, Trustees, and Key Employees$15,154$15,154-$30,308
Travel$3,418$5,592-$9,010
Office Expenses$4,522$3,484-$8,006
Payroll Taxes$1,372$1,372-$2,744
Other Expenses$1,002$1,002-$2,004
Interest-$1,482-$1,482
Occupancy$1,300--$1,300
All Other Expenses$665--$665
Total Functional Expenses$183,592$32,435$0$216,027
International Activity

International Summary

Offices
2
Employees
40
Spending
$155,111

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 Pastors240$155,111
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 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, 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
5094435666
Signed
2021-08-23
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
3
Volunteers
4

Preparer

Firm
Eide Bailly Llp
Address
999 W RIVERSIDE AVE STE 101, SPOKANE, WA 99201-1005
Preparer
Susan Van Plew CPA
Phone
5097476154
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Layworker expense: program service expenses 100,481. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,481.

Raw XML Appendix387 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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt040
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0155111
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/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt040
IRS990ScheduleF/SubtotalOfficesCnt02
IRS990ScheduleF/SubtotalSpentAmt0155111
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/SupplementalInformationDetail/FormAndLineReferenceDesc2PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt040
IRS990ScheduleF/TotalOfficeCnt02
IRS990ScheduleF/TotalSpentAmt0155111
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 100,481. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,481.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt061008
IRS990/TotalAssetsEOYAmt0103257
IRS990/TotalAssetsGrp/BOYAmt061008
IRS990/TotalAssetsGrp/EOYAmt0103257
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0257614
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032435
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0183592
IRS990/TotalFunctionalExpensesGrp/TotalAmt0216027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01128
IRS990/TotalLiabilitiesEOYAmt01787
IRS990/TotalLiabilitiesGrp/BOYAmt01128
IRS990/TotalLiabilitiesGrp/EOYAmt01787
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059880
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101470
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0183592
IRS990/TotalReportableCompFromOrgAmt019200
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257617
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061008
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0103257
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05592
IRS990/TravelGrp/ProgramServicesAmt03418
IRS990/TravelGrp/TotalAmt09010
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN LATSHA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05094435666
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-23
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/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0999 W RIVERSIDE AVE STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992011005
ReturnHeader/PreparerPersonGrp/PhoneNum05097476154
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN VAN PLEW CPA
ReturnHeader/ReturnTs02021-09-13T09:23:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LATSHA
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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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