Civic Intelligence

Maasai Development Project

990 • Fiscal year 2022 • EIN 45-0449949

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

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

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.01x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

76th percentile

26%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

85th percentile

$19,200

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

87th percentile

64%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

51st percentile

10%

Faster revenue growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$195,359

Up $76,240 (+64%) from 2021

Net Assets

Up

$193,050

Up $83,902 (+77%) from 2021

Liabilities

Down

$2,309

Down $7,662 (-77%) from 2021

Revenue

Up

$323,337

Up $30,399 (+10%) from 2021

Expenses

Down

$239,435

Down $45,825 (-16%) from 2021

Net Income

Up

$83,902

Up $76,224 (+993%) from 2021

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

2022

Assets$195,359
Liabilities$2,309
Net Assets$193,050

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

2022

Revenue$323,337
Expenses$239,435
Net Income$83,902
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$323,337
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$119,119$195,359▲ $76,240
Savings and Temporary Cash Investments-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$119,119$195,359▲ $76,240
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,971$2,309▼ $7,662
Total Liabilities$9,971$2,309▼ $7,662
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,148$193,050▲ $83,902
Total Net Assets Fund Balance$109,148$193,050▲ $83,902
Total Liabilities and Net Assets / Fund Balance$119,119$195,359▲ $76,240
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Edward AshleyMember
Mike BreakieMember
Tawnya BreakieMember
Lynette ZaparaSecretary
Terry YoshidaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,337
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$323,337
Change in Net Assets
$83,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$154,616
Salaries, Compensation, and Employee Benefits$53,459
Other Expenses$31,360
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$154,616--$154,616
Other Salaries and Wages$28,109--$28,109
Current Officers, Directors, Trustees, and Key Employees-$19,200-$19,200
Travel-$13,205-$13,205
Payroll Taxes$4,681$1,469-$6,150
Office Expenses$2,266$2,639-$4,905
Information Technology$2,141$2,141-$4,282
Occupancy$466$1,747-$2,213
All Other Expenses$1,332--$1,332
Other Expenses$899$2,176-$899
Fees for Services Accounting$375$375-$750
Conferences and Meetings-$723-$723
Advertising$-7,399--$-7,399
Total Functional Expenses$195,760$43,675$0$239,435
International Activity

International Summary

Offices
2
Employees
40

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 Act.240$0
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
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 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
Maasai Development Project
EIN
45-0449949
Phone
7013411607
Address
PO BOX 6816, SPOKANE, WA 99217

Signing Officer

Name
Jan Latsha
Title
Executive Director
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Latsha
Formed
1997
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
4
Employees
3
Volunteers
6

Preparer

Firm
Maruji & Raines Ps
Address
775 S MAIN ST STE A, COLVILLE, WA 99114
Preparer
Jeanene Cook CPA
Phone
5096845289
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0292938
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0256614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0196151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0223673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01292713
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79160
IRS990ScheduleA/PublicSupportPY170Pct00.84000
IRS990ScheduleA/PublicSupportTotal170Amt01023345
IRS990ScheduleA/SubstantialContributorsTotAmt0269368
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0323337
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0292938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0256614
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0196151
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0223673
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01292713
IRS990ScheduleA/TotalSupportAmt01292713
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt040
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt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IRS990ScheduleF/TotalOfficeCnt02
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0195359
IRS990/TotalAssetsGrp/BOYAmt0119119
IRS990/TotalAssetsGrp/EOYAmt0195359
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IRS990/TotalContributionsAmt0323337
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt02309
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IRS990/TotalProgramServiceExpensesAmt0195760
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323337
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0119119
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195359
IRS990/TravelGrp/ManagementAndGeneralAmt013205
IRS990/TravelGrp/TotalAmt013205
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6816
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099217
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.4MDP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN LATSHA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911601455
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARUJI & RAINES PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0775 S MAIN ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099114
ReturnHeader/PreparerPersonGrp/PhoneNum05096845289
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANENE COOK CPA
ReturnHeader/ReturnTs02023-11-13T08:56:53-08:00
ReturnHeader/ReturnTypeCd0990

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits