Civic Intelligence

Downtown Pasco Development Authority

990 • Fiscal year 2021 • EIN 45-3169348

Jan 01, 2021 to Dec 31, 2021 • Filed on May 31, 2022

110 S 4th AvePasco, WA 99301

(509) 546-1304

Siviq Scores

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

Liabilities / Assets

70th percentile

0.15x

Higher debt load relative to assets than 70% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

11th percentile

-22%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

66th percentile

$47,251

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

1st percentile

-83%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$32,084

Down $156,317 (-83%) from 2020

Net Assets

Down

$27,166

Down $131,563 (-83%) from 2020

Liabilities

Down

$4,918

Down $24,754 (-83%) from 2020

Revenue

Down

$601,902

Down $168,391 (-22%) from 2020

Expenses

Up

$733,465

Up $107,708 (+17%) from 2020

Net Income

Down

-$131,563

Down $276,099 (-191%) from 2020

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $5,511Liabilities 2011: $0Net Assets 2011: $5,5112011Assets 2012: $37,144Liabilities 2012: $2,393Net Assets 2012: $34,7512012Assets 2013: $24,558Liabilities 2013: $16,443Net Assets 2013: $8,1152013Assets 2014: $32,960Liabilities 2014: $16,293Net Assets 2014: $16,6672014Assets 2015: $127,047Liabilities 2015: $52,496Net Assets 2015: $74,5512015Assets 2016: $51,328Liabilities 2016: $13,070Net Assets 2016: $38,2582016Assets 2017: $17,428Liabilities 2017: $12,848Net Assets 2017: $4,5802017Assets 2018: $26,272Liabilities 2018: $5,235Net Assets 2018: $21,0372018Assets 2019: $22,839Liabilities 2019: $8,646Net Assets 2019: $14,1932019Assets 2020: $188,401Liabilities 2020: $29,672Net Assets 2020: $158,7292020Assets 2021: $32,084Liabilities 2021: $4,918Net Assets 2021: $27,1662021Assets 2022: $24,480Liabilities 2022: $18,251Net Assets 2022: $6,2292022

Highlighted filing

2021

Assets$32,084
Liabilities$4,918
Net Assets$27,166

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $10,000Expenses 2011: $4,489Net Income 2011: $5,5112011Revenue 2012: $212,381Expenses 2012: $183,141Net Income 2012: $29,2402012Revenue 2013: $210,701Expenses 2013: $237,337Net Income 2013: -$26,6362013Revenue 2014: $253,523Expenses 2014: $252,304Net Income 2014: $1,2192014Revenue 2015: $234,050Expenses 2015: $192,216Net Income 2015: $41,8342015Revenue 2016: $236,307Expenses 2016: $272,600Net Income 2016: -$36,2932016Revenue 2017: $250,360Expenses 2017: $283,012Net Income 2017: -$32,6522017Revenue 2018: $422,229Expenses 2018: $405,776Net Income 2018: $16,4532018Revenue 2019: $469,568Expenses 2019: $487,738Net Income 2019: -$18,1702019Revenue 2020: $770,293Expenses 2020: $625,757Net Income 2020: $144,5362020Revenue 2021: $601,902Expenses 2021: $733,465Net Income 2021: -$131,5632021Revenue 2022: $763,301Expenses 2022: $784,238Net Income 2022: -$20,9372022

Highlighted filing

2021

Revenue$601,902
Expenses$733,465
Net Income-$131,563
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 31, 2022
Return Version
2021v4.2
Gross Receipts
$606,002
Mission and Program Overview

Mission

Relief of the distressed, business education, lessening the burdens of the government, lessening of neighborhood tensions, elimination of prejudice and discrimination, combatting community deterioration.

To strengthen and develop downtown pasco as a center for culture, business, and community spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$34,211$29,410▼ $4,801
Cash and Non-Interest-Bearing Accounts$154,190$2,225▼ $151,965
Inventories for Sale or Use-$449-
Total Assets$188,401$32,084▼ $156,317
Liabilities
Accounts Payable and Accrued Expenses$29,672$4,918▼ $24,754
Total Liabilities$29,672$4,918▼ $24,754
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$158,729$27,166▼ $131,563
Total Net Assets Fund Balance$158,729$27,166▼ $131,563
Total Liabilities and Net Assets / Fund Balance$188,401$32,084▼ $156,317

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$29,410$7,582$36,992
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gustavo Gutierrez GomezExecutive DirectorFT$47,251$47,251

Board Members and Trustees

NameTitle
Gabriel PortugalPresident
Alexia EstradaDirector
Christina VieraDirector
Kylie GrimesDirector
Thomas HollandDirector
Jose IniquezSecretary
Claudia TapiaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$487,284
Program Service Revenue
$111,832
Investment Income
$3,500
Other Revenue
$-714
All Other Contributions
$266,185
Change in Net Assets
$-131,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$327,585
Salaries, Compensation, and Employee Benefits$283,619
Grants and Similar Amounts Paid$122,261
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,493--$196,493
Occupancy$85,491--$85,491
Grants to Domestic Individuals$65,372--$65,372
Grants to Domestic Orgs$56,889--$56,889
Advertising$50,332--$50,332
Office Expenses$48,130--$48,130
Current Officers, Directors, Trustees, and Key Employees$47,251--$47,251
Payroll Taxes$39,875--$39,875
Fees for Services Accounting-$25,875-$25,875
Insurance$14,587--$14,587
Conferences and Meetings$13,759--$13,759
Travel$13,199--$13,199
Depreciation Depletion$7,398--$7,398
Fees for Services Legal-$3,973-$3,973
All Other Expenses$434--$434
Other Expenses$241--$241
Total Functional Expenses$703,617$29,848$0$733,465
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Llanes BoutiquePasco, WA-Covid-19 Assistance$10,000
Salon Monte CarloPasco, WA-Covid-19 Assistance$7,000
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
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 8B

No committee(s) is allowed to act on behalf of the governing body.

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

An independent c.p.a. Firm will prepare & review the form 990 with the appropriate staff and management.

Form 990, Part VI, Section B, Line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by requiring board members and officers of the organization to complete a conflict of interest disclosure questionnaire which is reviewed by the executive board members.

Form 990, Part VI, Section B, Line 15

Payroll decisions are discussed and approved by the board of directors.

Form 990, Part VI, Section C, Line 18

Irs form 1023 and form 990s are available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Downtown Pasco Development Authority
EIN
45-3169348
Phone
5095461304
Address
110 S 4TH AVE, PASCO, WA 99301

Signing Officer

Name
Oscar Martinez
Title
Interim Director
Phone
5095451172
Signed
2022-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Oscar Martinez
Formed
2011
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
15
Volunteers
27

Preparer

Firm
Cliftonlarsonallen Llp
Address
8101 WEST GRANDRIDGE BLVD SUITE 130, KENNEWICK, WA 99336
Preparer
Emily Mccann
Phone
5097351561
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0111832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0487284
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0657509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0299184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0209751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0164202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01817930
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0682003
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01817930
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0487284
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0657509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0299184
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0209751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0164202
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01817930
IRS990ScheduleA/TotalSupportAmt01817930
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt029410
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07582
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt036992
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029410
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt065372
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COVID-19 ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt016
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt17000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COVID-19 ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1COVID-19 ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LLANES BOUTIQUE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SALON MONTE CARLO
IRS990ScheduleI/RecipientTable/RecipientEIN0611895752
IRS990ScheduleI/RecipientTable/RecipientEIN1811813315
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0115 N 4TH AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1411 W LEWIS ST
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1PASCO
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd099301
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd199301
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDED COVID-19 ASSISTANCE TO ELIGIBLE SMALL BUSINESSES OPERATING IN THE CITY OF PASCO.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEE(S) IS ALLOWED TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN INDEPENDENT C.P.A. FIRM WILL PREPARE & REVIEW THE FORM 990 WITH THE APPROPRIATE STAFF AND MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE WHICH IS REVIEWED BY THE EXECUTIVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL DECISIONS ARE DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IRS FORM 1023 AND FORM 990S ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt032084
IRS990/TotalAssetsGrp/BOYAmt0188401
IRS990/TotalAssetsGrp/EOYAmt032084
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0487284
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029848
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0703617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0733465
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029672
IRS990/TotalLiabilitiesEOYAmt04918
IRS990/TotalLiabilitiesGrp/BOYAmt029672
IRS990/TotalLiabilitiesGrp/EOYAmt04918
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158729
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt027166
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0703617
IRS990/TotalProgramServiceRevenueAmt0111832
IRS990/TotalReportableCompFromOrgAmt047251
IRS990/TotalRevenueGrp/ExclusionAmt03500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0111118
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601902
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt027
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0188401
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt032084
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt013199
IRS990/TravelGrp/TotalAmt013199
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0110 S 4TH AVE
IRS990/USAddress/CityNm0PASCO
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099301
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.DOWNTOWNPASCO.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03

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