Civic Intelligence

Elevations - a Children'S Therapy

EIN 45-4130330 • 501(c)3 • Spokane Valley, WA

Profile

Helping children with special needs reach their full potential by providing access to the resources and support they need to improve their overall quality of life.

325 S University Rd Suite 203Spokane Valley, WA 99206

www.elevationsspokane.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.40x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.17x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

58th percentile

6.9%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

63%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$176,668

Up $11,465 (+6.9%) from 2023

Liabilities

Down

$70,347

Down $48,282 (-41%) from 2023

Net Assets

Up

$106,321

Up $59,747 (+128%) from 2023

Revenue

Up

$413,329

Up $158,990 (+63%) from 2023

Expenses

Down

$353,582

Down $32,067 (-8.3%) from 2023

Net Income

Up

$59,747

Up $191,057 (+146%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $2,478Net Assets 2012: $2,4782012Assets 2013: $16,295Net Assets 2013: $16,2952013Assets 2014: $17,158Net Assets 2014: $17,1582014Assets 2015: $16,669Net Assets 2015: $16,6692015Assets 2016: $44,665Liabilities 2016: $19,675Net Assets 2016: $24,9902016Assets 2017: $78,819Liabilities 2017: $39,104Net Assets 2017: $39,7152017Assets 2018: $119,586Liabilities 2018: $55,570Net Assets 2018: $64,0162018Assets 2019: $126,392Liabilities 2019: $65,224Net Assets 2019: $61,1682019Assets 2020: $165,222Liabilities 2020: $72,572Net Assets 2020: $92,6502020Assets 2021: $182,921Liabilities 2021: $88,632Net Assets 2021: $94,2892021Assets 2022: $278,284Liabilities 2022: $100,400Net Assets 2022: $177,8842022Assets 2023: $165,203Liabilities 2023: $118,629Net Assets 2023: $46,5742023Assets 2024: $176,668Liabilities 2024: $70,347Net Assets 2024: $106,3212024

Highlighted filing

2024

Assets$176,668
Liabilities$70,347
Net Assets$106,321

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $8,550Expenses 2012: $6,072Net Income 2012: $2,4782012Revenue 2013: $20,140Expenses 2013: $6,323Net Income 2013: $13,8172013Revenue 2014: $19,883Expenses 2014: $19,020Net Income 2014: $8632014Revenue 2015: $28,203Expenses 2015: $28,692Net Income 2015: -$4892015Revenue 2016: $65,077Expenses 2016: $56,756Net Income 2016: $8,3212016Revenue 2017: $130,375Expenses 2017: $116,168Net Income 2017: $14,2072017Revenue 2018: $191,549Expenses 2018: $168,100Net Income 2018: $23,4492018Revenue 2019: $192,619Expenses 2019: $195,467Net Income 2019: -$2,8482019Revenue 2020: $192,272Expenses 2020: $160,790Net Income 2020: $31,4822020Revenue 2021: $207,689Expenses 2021: $206,050Net Income 2021: $1,6392021Revenue 2022: $311,527Expenses 2022: $227,932Net Income 2022: $83,5952022Revenue 2023: $254,339Expenses 2023: $385,649Net Income 2023: -$131,3102023Revenue 2024: $413,329Expenses 2024: $353,582Net Income 2024: $59,7472024

Highlighted filing

2024

Revenue$413,329
Expenses$353,582
Net Income$59,747

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$506,444
Mission and Program Overview

Mission

Helping children with special needs reach their full potential by providing access to the resources and support they need to improve their overall quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,505$173,855▲ $9,350
Prepaid Expenses and Deferred Charges-$1,913-
Land, Buildings, and Equipment, Net$598$359▼ $239
Pledges and Grants Receivable$100--
Total Assets$165,203$176,668▲ $11,465
Other Assets Total-$541-
Liabilities
Other Liabilities$117,763$67,396▼ $50,367
Accounts Payable and Accrued Expenses$866$2,951▲ $2,085
Total Liabilities$118,629$70,347▼ $48,282
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,574$106,321▲ $59,747
Total Net Assets Fund Balance$46,574$106,321▲ $59,747
Total Liabilities and Net Assets / Fund Balance$165,203$176,668▲ $11,465

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$359$2,503$2,862
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian PricePresident
Kelly LynchPresident
Brad MesserschmidtDirector
Chanda NeuDirector
Julie German-murreyDirector
Nichole Dahl RyanDirector
Rob WulfDirector
Tracey St OngeDirector
Lora NortonDirector/sec
David OwanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$414,518
Program Service Revenue
$0
Investment Income
$489
Other Revenue
$-1,678
All Other Contributions
$149,976
Change in Net Assets
$59,747

Audited Revenue Reconciliation

Revenue per Audited Statements
$413,329
Total Revenue per Audited Statements
$413,329
Total Revenue per Form 990
$413,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,321
Salaries, Compensation, and Employee Benefits$96,144
Grants and Similar Amounts Paid$93,577
Total Fundraising Expense$54,600
Professional Fundraising Fees$38,540

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$93,577--$93,577
Other Salaries and Wages$77,667$4,315$4,315$86,297
Fees for Services Other$5,404$61,476$6,504$73,384
Fees for Services Professional Fundraising--$38,540$38,540
Information Technology$20,332$1,671$1,313$23,316
Advertising$8,270$296$225$8,791
Payroll Taxes$6,415$562$367$7,344
Office Expenses$4,320$2,300$302$6,922
Insurance$3,223$90$90$3,403
Other Employee Benefits$2,420$41$42$2,503
Occupancy$1,435$225$80$1,740
All Other Expenses$255$502$98$855
Conferences and Meetings$291$381$169$841
Other Expenses$1,964$1,176$599$599
Depreciation Depletion$239--$239
Total Functional Expenses$225,812$73,170$54,600$353,582

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$353,582
Total Expenses per Audited Statements$353,582
Total Expenses per Form 990$353,582
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$93,115
Fundraising Gross Income$91,437
Professional Fundraising Fees$38,540

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ghost Ball$260,396$75,086$45,728$29,358
Golf Tournament$56,041$16,351$16,706$-355
Total Events$344,460$91,437$93,115$-1,678
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberTherapy PaymentsNo$25,187
-Board MemberTherapy PaymentsNo$19,553
-LeasorIn Kind Office RentNo$14,400
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grant Awards Payable$65,855
Payroll Tax Liabilities$1,541
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
Yes
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, Page 6, Part VI, Line 11B

Prior to filing, the treasurer and executive director reviews the draft copy.

Form 990, Page 6, Part VI, Line 12C

If the governing board or committee has reasonable cause to belive an affected person has failed to disclose actual or possible conflicts of interest, it shall inform the individual of the basis for such belief and afford the individual and opportunity to explain the alledged failure to disclose. If, after hearing the individual's response and after making further investigation as warranted by the circumstances, the govering board or committee determines the individual has failed to disclose an actual or possible conflict of interest, it shall take apppropriate disciplinary and corrective actions.

Form 990, Page 6, Part VI, Line 19

Documents are available for review upon request.

Filing and Contact Details

Filer

Filer Name
ELEVATIONS - A CHILDREN'S THERAPY
EIN
45-4130330
Phone
5093852116
Address
325 S UNIVERSITY RD SUITE 203, SPOKANE VALLEY, WA 99206

Signing Officer

Name
Rob Wulf
Title
Director
Phone
5093852116
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Price
Formed
2012
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
25

Preparer

Firm
Pierson CPA Pllc
Address
201 W FRANCIS AVE STE H, SPOKANE, WA 99205
Preparer
Lori a Pierson
Phone
5094650762
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are a vital resource for the organization, providing a variety of services that cannot be reasonably valued. The volunteers assist with promoting and operating fundraising events and other program activities.

Form 990, Page 2, Part III, Line 4A

Helping children with special needs reach their full potential by providing access to the resources and support they need to improve their overall quality of life. Since inception, elevations has awarded more than 700 grants totaling over 600,000 for children with special needs to access therapy services and home therapy equipment in the spokane area. Whether the child's grant is for copays towards occupational therapy, funding for speech therapy services, physical therapy deductibles, specialized home equipment, or other therapy services not covered by insurance that enhance the quality of life for these children, the trajectory of a child's life is positively affected. Helping to cover out-of-pocket medical expenses for families struggling with the financial demands of caring for a child with special needs allows all children the opportunity to reach their full potential regardless of their parents' socioeconomic status. Elevations partners with local pediatric therapy providers to stretch every dollar to help as many children as possible. The organization was founded by and relies on the time and commitment of a core group of 25 volunteers as well as many others who give of their time at events. Many of our dedicated volunteers know first-hand the challenges families face - whether through personal experiences as parents of children with special needs, dedicated therapists and providers, or caring community members who understand that we all benefit when children in our community are given the resources and support they need.

Form 990, Part IX, Line 11G

Contract labor 0 1,979 1,979 professional fees 5,404 59,497 4,525 total 5,404 61,476 6,504

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IRS990/Desc0HELPING CHILDREN WITH SPECIAL NEEDS REACH THEIR FULL POTENTIAL BY PROVIDING ACCESS TO THE RESOURCES AND SUPPORT THEY NEED TO IMPROVE THEIR OVERALL QUALITY OF LIFE. SINCE INCEPTION, ELEVATIONS HAS AWARDED MORE THAN 700 GRANTS TOTALING OVER 600,000 FOR CHILDREN WITH SPECIAL NEEDS TO ACCESS THERAPY SERVICES AND HOME THERAPY EQUIPMENT IN THE SPOKANE AREA. WHETHER THE CHILD'S GRANT IS FOR COPAYS TOWARDS OCCUPATIONAL THERAPY, FUNDING FOR SPEECH THERAPY SERVICES, PHYSICAL THERAPY DEDUCTIBLES, SPECIALIZED HOME EQUIPMENT, OR OTHER THERAPY SERVICES NOT COVERED BY INSURANCE THAT ENHANCE THE QUALITY OF LIFE FOR THESE CHILDREN, THE TRAJECTORY OF A CHILD'S LIFE IS POSITIVELY AFFECTED. HELPING TO COVER OUT-OF-POCKET MEDICAL EXPENSES FOR FAMILIES STRUGGLING WITH THE FINANCIAL DEMANDS OF CARING FOR A CHILD WITH SPECIAL NEEDS ALLOWS ALL CHILDREN THE OPPORTUNITY TO REACH THEIR FULL POTENTIAL REGARDLESS OF THEIR PARENTS' SOCIOECONOMIC STATUS. ELEVATIONS PARTNERS WITH LOCAL PEDIATRIC THERAPY PROVIDERS TO STRETCH EVERY DOLLAR TO HELP AS MANY CHILDREN AS POSSIBLE. THE ORGANIZATION WAS FOUNDED BY AND RELIES ON THE TIME AND COMMITMENT OF A CORE GROUP OF 25 VOLUNTEERS AS WELL AS MANY OTHERS WHO GIVE OF THEIR TIME AT EVENTS. MANY OF OUR DEDICATED VOLUNTEERS KNOW FIRST-HAND THE CHALLENGES FAMILIES FACE - WHETHER THROUGH PERSONAL EXPERIENCES AS PARENTS OF CHILDREN WITH SPECIAL NEEDS, DEDICATED THERAPISTS AND PROVIDERS, OR CARING COMMUNITY MEMBERS WHO UNDERSTAND THAT WE ALL BENEFIT WHEN CHILDREN IN OUR COMMUNITY ARE GIVEN THE RESOURCES AND SUPPORT THEY NEED.
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IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0EVENTFUL SOLUTIONS LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt1DETAILZ EVENT MANAGEMENT
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IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0EVENTFUL SOLUTIONS LLC CONTRACT ARRAGEMENT DETAILZ EVENT MANAGEMENT GHOST BALL EVENT MANAGEMENT, FUNDRAISING
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt1EVENTFUL SOLUTIONS LLC CONTRACT FEES DETAILZ EVENT MANAGEMENT CONTRACT FEES
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (III)
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V)
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST

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