Civic Intelligence

Recreation Northwest

990 • Fiscal year 2019 • EIN 46-1774882

Jan 01, 2019 to Dec 31, 2019 • Filed on May 08, 2020

PO Box 2771Bellingham, WA 98227

(360) 739-8458

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.65x

Higher debt load relative to assets than 92% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.13x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

39th percentile

-0.6%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

78th percentile

31%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$37,676

Up $8,853 (+31%) from 2018

Net Assets

Down

$13,184

Down $1,028 (-7.2%) from 2018

Liabilities

Up

$24,492

Up $9,881 (+68%) from 2018

Revenue

Down

$181,700

Down $23,079 (-11%) from 2018

Expenses

Down

$182,728

Down $22,211 (-11%) from 2018

Net Income

Down

-$1,028

Down $868 (-543%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2013: $4,267Liabilities 2013: $8,614Net Assets 2013: -$4,3472013Assets 2014: $13,178Liabilities 2014: $3,925Net Assets 2014: $9,2532014Assets 2015: $81,186Liabilities 2015: $68,097Net Assets 2015: $13,0892015Assets 2016: $45,904Liabilities 2016: $32,000Net Assets 2016: $13,9042016Assets 2017: $52,372Liabilities 2017: $38,000Net Assets 2017: $14,3722017Assets 2018: $28,823Liabilities 2018: $14,611Net Assets 2018: $14,2122018Assets 2019: $37,676Liabilities 2019: $24,492Net Assets 2019: $13,1842019Assets 2020: $45,879Liabilities 2020: -$18Net Assets 2020: $45,8972020Assets 2021: $434,786Liabilities 2021: $0Net Assets 2021: $434,7862021Assets 2022: $969,731Liabilities 2022: $32Net Assets 2022: $969,6992022Assets 2023: $789,990Liabilities 2023: $0Net Assets 2023: $789,9902023Assets 2024: $554,436Liabilities 2024: $0Net Assets 2024: $554,4362024

Highlighted filing

2019

Assets$37,676
Liabilities$24,492
Net Assets$13,184

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $80,021Expenses 2013: $84,368Net Income 2013: -$4,3472013Revenue 2014: $156,720Expenses 2014: $143,120Net Income 2014: $13,6002014Revenue 2015: $157,232Expenses 2015: $153,396Net Income 2015: $3,8362015Revenue 2016: $197,131Expenses 2016: $196,316Net Income 2016: $8152016Revenue 2017: $207,051Expenses 2017: $206,583Net Income 2017: $4682017Revenue 2018: $204,779Expenses 2018: $204,939Net Income 2018: -$1602018Revenue 2019: $181,700Expenses 2019: $182,728Net Income 2019: -$1,0282019Revenue 2020: $160,351Expenses 2020: $127,638Net Income 2020: $32,7132020Revenue 2021: $803,672Expenses 2021: $414,783Net Income 2021: $388,8892021Revenue 2022: $839,918Expenses 2022: $305,005Net Income 2022: $534,9132022Revenue 2023: $115,696Expenses 2023: $295,405Net Income 2023: -$179,7092023Revenue 2024: $89,781Expenses 2024: $325,335Net Income 2024: -$235,5542024

Highlighted filing

2019

Revenue$181,700
Expenses$182,728
Net Income-$1,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 8, 2020
Return Version
2019v5.0
Gross Receipts
$184,952
Mission and Program Overview

Mission

We promote outdoor recreation and bring people together to enjoy, preserve and improve the places where we play.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$19,426$28,849▲ $9,423
Cash and Non-Interest-Bearing Accounts$6,522$6,102▼ $420
Accounts Receivable$2,225$2,725▲ $500
Inventories for Sale or Use$650--
Total Assets$28,823$37,676▲ $8,853
Liabilities
Deferred Revenue$12,456$24,492▲ $12,036
Accounts Payable and Accrued Expenses$2,155--
Total Liabilities$14,611$24,492▲ $9,881
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,394$25,029▲ $10,635
Net Assets Without Donor Restrictions$-182$-11,845▼ $11,663
Total Net Assets Fund Balance$14,212$13,184▼ $1,028
Total Liabilities and Net Assets / Fund Balance$28,823$37,676▲ $8,853
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew OlivePresident
Jack PfluegerDirector
Niki MoltumyrDirector
Brian RochePast Preside
Krissy MoehlSecretary
Linda BalfourTreasurer
Kristi KuceraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$114,786
Program Service Revenue
$54,725
Investment Income
$120
Other Revenue
$12,069
All Other Contributions
$103,386
Change in Net Assets
$-1,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,128
Salaries, Compensation, and Employee Benefits$60,600
Total Fundraising Expense$53,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,906$6,174$10,375$55,455
Fees for Services Other$36,690$363$6,065$43,118
Advertising$19,858--$19,858
Occupancy$6,705$416$2,917$10,038
Payroll Taxes$3,607$577$961$5,145
Office Expenses$1,564$308$1,823$3,695
Insurance$2,288$564$500$3,352
Other Expenses$2,799$688$1,002$2,799
All Other Expenses$1,248$383$85$1,716
Travel$1,227--$1,227
Fees for Services Accounting$688$288$150$1,126
Conferences and Meetings$232$4-$236
Total Functional Expenses$119,118$9,774$53,836$182,728
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,321
Fundraising Direct Expenses$3,252
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$15,321$15,321$3,252$12,069
Total Events$15,321$15,321$3,252$12,069
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
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

The governing body reviews the form 990 before filing.

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

All members of the organization are required to comply with the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

Compensation for the co-executive directors is determined by comparative analysis of like-kind organizations in the local employment market.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Recreation Northwest
EIN
46-1774882
Phone
3607398458
Address
PO BOX 2771, BELLINGHAM, WA 98227

Signing Officer

Name
Todd Elsworth
Title
Exec Director
Phone
3607398458
Signed
2020-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Olive
Formed
2013
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
75

Preparer

Firm
Cascade Small Business Associates LLC
Address
1128 FINNEGAN WAY STE 100, BELLINGHAM, WA 98225-6659
Preparer
Brianna Siobhan Q Murphy
Phone
3607468738
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees 36,690 363 6,065

Raw XML Appendix400 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0655438
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0252
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0876
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0350140
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IRS990ScheduleA/PublicSupportPY170Pct00.99890
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03252
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015321
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012069
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE ORGANIZATION ARE REQUIRED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE CO-EXECUTIVE DIRECTORS IS DETERMINED BY COMPARATIVE ANALYSIS OF LIKE-KIND ORGANIZATIONS IN THE LOCAL EMPLOYMENT MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER FEES 36,690 363 6,065
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt028823
IRS990/TotalAssetsEOYAmt037676
IRS990/TotalAssetsGrp/BOYAmt028823
IRS990/TotalAssetsGrp/EOYAmt037676
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0114786
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt053836
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09774
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0119118
IRS990/TotalFunctionalExpensesGrp/TotalAmt0182728
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014611
IRS990/TotalLiabilitiesEOYAmt024492
IRS990/TotalLiabilitiesGrp/BOYAmt014611
IRS990/TotalLiabilitiesGrp/EOYAmt024492
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014212
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013184
IRS990/TotalProgramServiceExpensesAmt0119118
IRS990/TotalProgramServiceRevenueAmt054725
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054845
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181700
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037676
IRS990/TravelGrp/ProgramServicesAmt01227
IRS990/TravelGrp/TotalAmt01227
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03008 COTTONWOOD AVE
IRS990/USAddress/CityNm0BELLINGHAM
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098225
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.RECREATIONNORTHWEST.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD ELSWORTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03607398458
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RECREATION NORTHWEST
ReturnHeader/Filer/BusinessNameControlTxt0RECR
ReturnHeader/Filer/EIN0461774882
ReturnHeader/Filer/PhoneNum03607398458
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2771
ReturnHeader/Filer/USAddress/CityNm0BELLINGHAM
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ACC7E07085191CF1FCA634BEFB06B40D61AF5BC9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.243.100.85
ReturnHeader/FilingSecurityInformation/IPDt02020-05-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm022:33:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205982338
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CASCADE SMALL BUSINESS ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01128 FINNEGAN WAY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0982256659
ReturnHeader/PreparerPersonGrp/PhoneNum03607468738
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIANNA SIOBHAN Q MURPHY
ReturnHeader/ReturnTs02020-05-11T22:33:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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.$5.54$0.00$5.54$0.90$3.25$2.36
2023Summary only. Only limited summary data is available for this year.$7.90$0.00$7.90$1.16$2.95$1.80
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.70$0.00$9.70$8.40$3.05$5.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.35$0.00$4.35$8.04$4.15$3.89
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$1.60$1.28$0.33
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.24$0.13$1.82$1.83$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.15$0.14$2.05$2.05$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.38$0.14$2.07$2.07$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.32$0.14$1.97$1.96$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.68$0.13$1.57$1.53$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.09$1.57$1.43$0.14
2013Summary only. Only limited summary data is available for this year.$0.04$0.09$0.04$0.80$0.84$0.04