Civic Intelligence

Upower

990 • Fiscal year 2022 • EIN 46-4220284

Nov 01, 2021 to Oct 31, 2022 • Filed on Mar 09, 2023

PO Box 3244Seattle, WA 98114

(509) 939-5957

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

57th percentile

$74,625

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,162,457

Up $104,784 (+9.9%) from 2021

Net Assets

Up

$1,142,417

Up $92,106 (+8.8%) from 2021

Liabilities

Up

$20,040

Up $12,678 (+172%) from 2021

Revenue

Up

$683,829

Up $83,718 (+14%) from 2021

Expenses

Up

$573,848

Up $130,613 (+29%) from 2021

Net Income

Down

$109,981

Down $46,895 (-30%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $144,124Liabilities 2014: $517Net Assets 2014: $143,6072014Assets 2015: $142,881Liabilities 2015: $1,3992015Assets 2016: $187,370Liabilities 2016: $3,4182016Assets 2017: $249,592Liabilities 2017: $2,011Net Assets 2017: $247,5812017Assets 2018: $384,279Liabilities 2018: $3,171Net Assets 2018: $381,1082018Assets 2019: $634,362Liabilities 2019: $1,073Net Assets 2019: $633,2892019Assets 2020: $881,760Liabilities 2020: $43,284Net Assets 2020: $838,4762020Assets 2021: $1,057,673Liabilities 2021: $7,362Net Assets 2021: $1,050,3112021Assets 2022: $1,162,457Liabilities 2022: $20,040Net Assets 2022: $1,142,4172022Assets 2023: $1,060,117Liabilities 2023: $15,720Net Assets 2023: $1,044,3972023Assets 2024: $1,090,683Liabilities 2024: $19,353Net Assets 2024: $1,071,3302024

Highlighted filing

2022

Assets$1,162,457
Liabilities$20,040
Net Assets$1,142,417

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $310,723Expenses 2014: $167,116Net Income 2014: $143,6072014Revenue 2015: $177,643Expenses 2015: $179,768Net Income 2015: -$2,1252015Revenue 2016: $168,878Expenses 2016: $126,408Net Income 2016: $42,4702016Revenue 2017: $217,293Expenses 2017: $153,664Net Income 2017: $63,6292017Revenue 2018: $356,899Expenses 2018: $223,372Net Income 2018: $133,5272018Revenue 2019: $522,730Expenses 2019: $270,549Net Income 2019: $252,1812019Revenue 2020: $519,331Expenses 2020: $314,144Net Income 2020: $205,1872020Revenue 2021: $600,111Expenses 2021: $443,235Net Income 2021: $156,8762021Revenue 2022: $683,829Expenses 2022: $573,848Net Income 2022: $109,9812022Revenue 2023: $695,633Expenses 2023: $747,121Net Income 2023: -$51,4882023Revenue 2024: $913,326Expenses 2024: $868,434Net Income 2024: $44,8922024

Highlighted filing

2022

Revenue$683,829
Expenses$573,848
Net Income$109,981
Jump To
Filing Snapshot
Filing Period
Nov 1, 2021 to Oct 31, 2022
Signed
Mar 9, 2023
Return Version
2021v4.2
Gross Receipts
$717,187
Mission and Program Overview

Mission

Upower is a seattle-based 501(c)(3) nonprofit established in 2014 that builds positive relationships through trauma-informed coaching using movement and play to empower and educate youth who are underserved.

Upower builds positive relationships through trauma-informed coaching using movement and play to empower and educate youth who are underserved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,050,311$1,142,417▲ $92,106
Savings and Temporary Cash Investments$1,001,542$1,127,665▲ $126,123
Pledges and Grants Receivable$55,321$32,480▼ $22,841
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,057,673$1,162,457▲ $104,784
Other Assets Total$810$2,312▲ $1,502
Liabilities
Accounts Payable and Accrued Expenses$7,362$20,040▲ $12,678
Total Liabilities$7,362$20,040▲ $12,678
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,050,311$1,142,417▲ $92,106
Total Liabilities and Net Assets / Fund Balance$1,057,673$1,162,457▲ $104,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,321$1,321
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leighla WebbExecutive DirectorFT$69,494$5,131$74,625

Board Members and Trustees

NameTitle
Martha MoseleyDirector/president
Jamien MccullumDirector/vice President
Kaaren AndrewsDirector
Kamala SaxtonDirector
Lesa LinsterDirector
Lucy StrongDirector
Sarah MelbyDirector
Sarah ReedDirector
Stafford MaysDirector
Taylor KanemoriDirector/secretary
Luke HedlundDirector/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$677,647
Program Service Revenue
$0
Investment Income
$314
Other Revenue
$5,868
All Other Contributions
$252,218
Change in Net Assets
$109,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$431,062
Other Expenses$142,786
Total Fundraising Expense$42,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$247,330$37,102$18,637$303,069
Payroll Taxes$79,946$22,490$6,863$109,299
Fees for Services Other$24,696$13,622$450$38,768
Office Expenses$13,197$9,133$13,573$35,903
Other Employee Benefits$14,818$2,673$1,203$18,694
Fees for Services Accounting$869$16,047-$16,916
Occupancy$8,943$7,265-$16,208
Travel$8,691$219$188$9,098
Conferences and Meetings$2,970$832-$3,802
Advertising$2,847$592$27$3,466
Insurance$3,004$52-$3,056
Information Technology$1,097$672-$1,769
Depreciation Depletion-$1,321-$1,321
Other Expenses$1,380$297$1,220$297
Total Functional Expenses$415,962$115,623$42,263$573,848
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,725
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dodgeball$134,698-$4,421-
None----
Total Events$134,698-$12,725$-12,725
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
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
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, Part VI, Section B, Line 11B

A draft of form 990 is provided to the board members in advance of filing. They are told the date of expected submission and are asked for comments and/or corrections prior to that date.

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

Annually, board members are required to sign a conflict of interest statement that says the member has received a copy of the conflict of interest policy, has read and understands the policy, and agrees to comply with the policy.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director is determined annually by the board of directors. It is based on an annual performance review and available comparability data.

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
Upower
EIN
46-4220284
Phone
5099395957
Address
PO BOX 3244, SEATTLE, WA 98114

Signing Officer

Name
Martha Moseley
Title
Director/president
Phone
2069203136
Signed
2023-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Moseley
Formed
2013
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
13

Preparer

Firm
King & Oliason Pllc
Address
200 W MERCER ST SUITE E300, SEATTLE, WA 98119
Preparer
Tammy Woodmansee
Phone
2062857242
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IRS990/OtherRevenueMiscGrp/Desc0481(A) ADJUSTMENT
IRS990/OtherRevenueMiscGrp/Desc1EARLY PAY DISCOUNT
IRS990/OtherRevenueMiscGrp/ExclusionAmt018229
IRS990/OtherRevenueMiscGrp/ExclusionAmt1364
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018229
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1364
IRS990/OtherRevenueTotalAmt018593
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018637
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037102
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0247330
IRS990/OtherSalariesAndWagesGrp/TotalAmt0303069
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt06863
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022490
IRS990/PayrollTaxesGrp/ProgramServicesAmt079946
IRS990/PayrollTaxesGrp/TotalAmt0109299
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt055321
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt032480
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARTHA MOSELEY
IRS990/PriorPeriodAdjustmentsAmt057
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0580902
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0310
IRS990/PYOtherExpensesAmt0155177
IRS990/PYOtherRevenueAmt018899
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0156876
IRS990/PYSalariesCompEmpBnftPaidAmt0288058
IRS990/PYTotalExpensesAmt0443235
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0600111
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0109981
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01050311
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01142417
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01001542
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01127665
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0EARLY PAY DISCOUNT - 2017 AMOUNT: $ 362. 2018 AMOUNT: $ 291. 2019 AMOUNT: $ 581. 2020 AMOUNT: $ 670. 2021 AMOUNT: $ 364. MISCELLANEOUS INCOME - 2018 AMOUNT: $ 140. 481A ADJUSTMENT - 2020 AMOUNT: $ 18,229. 2021 AMOUNT: $ 18,229.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0677647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0580902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0472640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0383136
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0311483
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02425808
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0314
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0535
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01301
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0229650
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt018593
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018899
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0581
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0431
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0362
IRS990ScheduleA/OtherIncome170Grp/TotalAmt038866
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97550
IRS990ScheduleA/PublicSupportPY170Pct00.97380
IRS990ScheduleA/PublicSupportTotal170Amt02405588
IRS990ScheduleA/SubstantialContributorsTotAmt020220
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0677647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0580902
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0472640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0383136
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0311483
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02425808
IRS990ScheduleA/TotalSupportAmt02465975
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01321
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01321
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0134698
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0134698
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012725
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0450
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0450
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DODGEBALL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0NONE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04884
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0134698
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0134698
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-12725
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04421
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04421
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02970
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02970
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS IN ADVANCE OF FILING. THEY ARE TOLD THE DATE OF EXPECTED SUBMISSION AND ARE ASKED FOR COMMENTS AND/OR CORRECTIONS PRIOR TO THAT DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY, BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT THAT SAYS THE MEMBER HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND AGREES TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. IT IS BASED ON AN ANNUAL PERFORMANCE REVIEW AND AVAILABLE COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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