Civic Intelligence

Friends of the Lower Grand Coulee

EIN 46-4201429 • 501(c)3 • Soap Lake, WA

Profile

Friends of the Lower Grand Coulee develops and funds initiatives that further the preservation and enjoyment of the Lower Grand Coulee's extraordinary geology, history, and creative assets.

PO Box 483Soap Lake, WA 98851

www.friendsofthelowergrandcoulee.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

69th percentile

15%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

65th percentile

7.3%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

80%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$96,602

Up $6,611 (+7.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$96,602

Up $6,611 (+7.3%) from 2024

Revenue

Up

$43,993

Up $19,548 (+80%) from 2024

Expenses

Down

$37,385

Down $38,199 (-51%) from 2024

Net Income

Up

$6,608

Up $57,747 (+113%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2019: $144,042Liabilities 2019: $02019Assets 2020: $145,377Liabilities 2020: $0Net Assets 2020: $145,3772020Assets 2021: $135,051Liabilities 2021: $0Net Assets 2021: $135,0512021Assets 2022: $112,140Liabilities 2022: $0Net Assets 2022: $112,1402022Assets 2023: $141,130Liabilities 2023: $0Net Assets 2023: $141,1302023Assets 2024: $89,991Liabilities 2024: $0Net Assets 2024: $89,9912024Assets 2025: $96,602Liabilities 2025: $0Net Assets 2025: $96,6022025

Highlighted filing

2025

Assets$96,602
Liabilities$0
Net Assets$96,602

Operations Trend

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

$100K$50K$0-$50K-$100KRevenue 2019: $64,863Expenses 2019: $34,342Net Income 2019: $30,5212019Revenue 2020: $25,255Expenses 2020: $23,852Net Income 2020: $1,4032020Revenue 2021: $9,370Expenses 2021: $19,696Net Income 2021: -$10,3262021Revenue 2022: $373Expenses 2022: $23,943Net Income 2022: -$23,5702022Revenue 2023: $48,936Expenses 2023: $19,113Net Income 2023: $29,8232023Revenue 2024: $24,445Expenses 2024: $75,584Net Income 2024: -$51,1392024Revenue 2025: $43,993Expenses 2025: $37,385Net Income 2025: $6,6082025

Highlighted filing

2025

Revenue$43,993
Expenses$37,385
Net Income$6,608

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$43,993
Mission and Program Overview

Mission

Friends of the Lower Grand Coulee develops and funds initiatives that further the preservation and enjoyment of the Lower Grand Coulee's extraordinary geology, history, and creative assets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,576$65,187▲ $6,611
Inventories for Sale or Use$5,415$5,415→ $0
Total Assets$89,991$96,602▲ $6,611
Other Assets Total$26,000$26,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$89,991$96,602▲ $6,611
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$89,991$96,602▲ $6,611
Total Liabilities and Net Assets / Fund Balance$89,991$96,602▲ $6,611

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$6,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John Martin(past President), Emeritus
Andrew KovachPresident, Director
Kim A Randolph-MeaneyVice President, Director
Nell KovachBookkeeper, Director
Greg BearDirector
Matt EisenDirector
Burr BeckwithSargent at Arms, Director
Ruthann TobiasonSecretary, Director
Wendell TobiasonTreasurer, Director
Robert SalmonsEmeritus
Revenue and Support

Revenue Composition

Contributions and Grants
$43,993
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$23,033
Change in Net Assets
$6,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,385
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$10,763$651-$11,414
Fees for Services Other$8,859--$8,859
Occupancy$6,289--$6,289
Grants to Domestic Orgs$5,000--$5,000
Insurance-$3,049-$3,049
Travel$1,474--$1,474
Conferences and Meetings$855--$855
Other Expenses$250$0$0$250
Office Expenses-$115-$115
Information Technology-$80-$80
Total Functional Expenses$33,490$3,895$0$37,385
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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

Andrew Kovach and Mary Eleanor Kovach - spouses Wendell Tobiason and Ruthann Tobiason - spouses

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

Email completed 990 PDF to Board for review and approval prior to filing.

Form 990, Part VI, Section C, Line 19

Available on government website, or by request to the Secretary

Filing and Contact Details

Filer

Filer Name
Friends of the Lower Grand Coulee
EIN
46-4201429
Phone
3605681790
Address
PO Box 483, Soap Lake, WA 98851

Signing Officer

Name
Wendell Tobiason
Title
Treasurer
Phone
3605681790
Signed
2026-03-03

Organization Details

Principal Officer
Wendell Tobiason
Formed
2013
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
40
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Artist Fees $8,600 Planning & Design for Advertising/Marketing $259

Form 990, Part XI, Line 9

Rounding differences $3

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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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IRS990/Desc0James Building: General building and grounds maintenance for the year including sweeping, weeding, vacuuming, wall brushing, sidewalk de-icing etc. Coordination with project feasibility report i.e. RCDI Workshop and grantwriting assistance. Moving forward with upgrades to the historic James Building a multi purpose community gathering center in a key midtown Main Avenue location. Plans are well along to transform the building into an Arts and Natural Science Discovery Center. 2025 brought continued support from the professional and local community moving forward with strategic use, feasibility, and sustainability planning, design including community presentation including a well attended design charrette for valuable input focused on community priorities and needs. Architectural design, Structural Engineering design, Civil Engineering design, Landscape Architectural design and Professional Land Surveying* services *(completed in 2023 but utilized in 2025 for critical design layout) were enlisted to accomplish design and engineering needs. Ongoing drainage challenges have been addressed by engineered drainage plans beginning with establishment of surveyed property boundary lines. Storm water infiltration, detention, and overflow conveyance system plans have been submitted and approved by the local jurisdiction. Storm water infiltration and detention strategies have been successfully implemented and tested. Abandoned buried heating oil tank was decommissioned via bioremediation and repurposed for on site detention and natural infiltration. New cast-in-place foundation walls, entry drive, and courtyard patio have been installed including allowances for future exterior lighting and landscape irrigation. Volunteer hours for design include professional architectural, structural, landscape architectural, civil designs addressing permit approval coordination and construction administration: 52 hours. Non-professional support: 52 hours of Volunteer labor hours for exterior maintenance.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Sargent at Arms, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Bookkeeper, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8(past President), Emeritus
IRS990/Form990PartVIISectionAGrp/TitleTxt9Emeritus
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education Funding. Fund teacher classroom grants, after school programs, outdoor educational programs, art education and other similar activities that directly or indirectly support knowledge and appreciation of the area, and/or will tie the communities of the Lower Grand Coulee together. Areas of education that may be supported include science, technology, math, literacy, and social studies. Grand Coulee by Road: explanations of landmarks between Soap Lake and the Grand Coulee Dam. This would include both well known and forgotten historical landmarks, with little known historical facts when available. The purpose would be to entertain and educate both locals and travelers while preserving history and returning relevance to both the lower and upper Grand Coulee.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Soap Lake Food and Folk Festival was a free, full-day music event taking place at a public park in downtown Soap Lake. Attendance at the second festival on June 21, 2025 was estimated at between 300 and 700 people. The event was fully funded by donations and organized by 16 volunteers who spent about 680 hours on planning, fundraising, and managing event activities.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Creative District Administration: This is a Washington State program that helps communities thrive by strengthening the creative sector, turning arts and culture into economic opportunities, diversifying local economies, and enhancing quality of life for residents and visitors.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Arts Education and Experiences Fund. Funds performing arts, art education, hands-on experiences, and other similar activities that directly or indirectly support knowledge and appreciation of the area for families and/or will tie the communities of the Lower Grand Coulee area. Funded an online learning program with the Beauty of Bronze educational project.
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt10
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt024445
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02700
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt072884
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-51139
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt075584
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt024445
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt06608
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt01112
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01550
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05411
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt01300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt09019
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt018392
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt043993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt024445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt048118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03539
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012319
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0132414
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.42302
IRS990ScheduleA/PublicSupportPY509Pct00.36277
IRS990ScheduleA/PublicSupportTotal509Amt056521
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt019013
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt011550
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt036211
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01300
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt09019
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt077093
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt017901
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt030800
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt058701
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt043993
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt024445
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt049318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03539
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt012319
IRS990ScheduleA/Total509Grp/TotalAmt0133614
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt043993
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt024445
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt049318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt012319
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0133614
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/OtherAssetsOrgGrp/BookValueAmt020000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Historic Carving
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Bronze Sculpture
IRS990ScheduleD/TotalBookValueOtherAssetsAmt026000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Andrew Kovach and Mary Eleanor Kovach - spouses Wendell Tobiason and Ruthann Tobiason - spouses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Email completed 990 PDF to Board for review and approval prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available on government website, or by request to the Secretary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Artist Fees $8,600 Planning & Design for Advertising/Marketing $259
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rounding differences $3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt089991
IRS990/TotalAssetsEOYAmt096602
IRS990/TotalAssetsGrp/BOYAmt089991
IRS990/TotalAssetsGrp/EOYAmt096602
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt043993
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03895

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