Civic Intelligence

Skookum Kids

990 • Fiscal year 2019 • EIN 47-1968315

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

316 E Mcleod Road No 108Bellingham, WA 98225

(360) 375-3380

Siviq Scores

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

Liabilities / Assets

77th percentile

0.40x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$82,800

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

3rd percentile

-34%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-3.3%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$238,523

Down $121,213 (-34%) from 2018

Net Assets

Down

$143,565

Down $147,460 (-51%) from 2018

Liabilities

Up

$94,958

Up $26,247 (+38%) from 2018

Revenue

Down

$1,115,030

Down $38,146 (-3.3%) from 2018

Expenses

Up

$1,262,490

Up $65,943 (+5.5%) from 2018

Net Income

Down

-$147,460

Down $104,089 (-240%) from 2018

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 2015: $55,326Liabilities 2015: $0Net Assets 2015: $55,3262015Assets 2016: $151,658Liabilities 2016: $4,233Net Assets 2016: $147,4252016Assets 2017: $372,054Liabilities 2017: $37,658Net Assets 2017: $334,3962017Assets 2018: $359,736Liabilities 2018: $68,711Net Assets 2018: $291,0252018Assets 2019: $238,523Liabilities 2019: $94,958Net Assets 2019: $143,5652019Assets 2020: $631,671Liabilities 2020: $44,841Net Assets 2020: $586,8302020Assets 2021: $833,563Liabilities 2021: $33,301Net Assets 2021: $800,2622021Assets 2022: $908,232Liabilities 2022: $140,394Net Assets 2022: $767,8382022Assets 2023: $1,256,668Liabilities 2023: $141,817Net Assets 2023: $1,114,8512023Assets 2024: $1,384,876Liabilities 2024: $106,092Net Assets 2024: $1,278,7842024

Highlighted filing

2019

Assets$238,523
Liabilities$94,958
Net Assets$143,565

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $113,436Expenses 2015: $43,736Net Income 2015: $69,7002015Revenue 2016: $282,001Expenses 2016: $228,565Net Income 2016: $53,4362016Revenue 2017: $903,761Expenses 2017: $719,494Net Income 2017: $184,2672017Revenue 2018: $1,153,176Expenses 2018: $1,196,547Net Income 2018: -$43,3712018Revenue 2019: $1,115,030Expenses 2019: $1,262,490Net Income 2019: -$147,4602019Revenue 2020: $1,336,606Expenses 2020: $883,745Net Income 2020: $452,8612020Revenue 2021: $1,320,972Expenses 2021: $1,107,540Net Income 2021: $213,4322021Revenue 2022: $1,347,208Expenses 2022: $1,379,632Net Income 2022: -$32,4242022Revenue 2023: $1,841,115Expenses 2023: $1,476,493Net Income 2023: $364,6222023Revenue 2024: $1,759,906Expenses 2024: $1,628,005Net Income 2024: $131,9012024

Highlighted filing

2019

Revenue$1,115,030
Expenses$1,262,490
Net Income-$147,460
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 8, 2020
Return Version
2019v5.1
Gross Receipts
$1,220,714
Mission and Program Overview

Mission

To alleviate the pain-points that make life unnecessarily difficult for foster parents and social workers. In other words: we think foster care is harder than it needs to be.

Caring for foster children by providing transitional housing and training families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$173,888$147,702▼ $26,186
Land, Buildings, and Equipment, Net$70,775$66,290▼ $4,485
Accounts Receivable$98,852$22,952▼ $75,900
Intangible Assets$13,217--
Prepaid Expenses and Deferred Charges$1,200$1,200→ $0
Inventories for Sale or Use$1,750$250▼ $1,500
Investments in Publicly Traded Securities-$75-
Total Assets$359,736$238,523▼ $121,213
Other Assets Total$54$54→ $0
Liabilities
Accounts Payable and Accrued Expenses$68,711$80,958▲ $12,247
Deferred Revenue-$14,000-
Total Liabilities$68,711$94,958▲ $26,247
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$291,025$143,565▼ $147,460
Total Net Assets Fund Balance$291,025$143,565▼ $147,460
Total Liabilities and Net Assets / Fund Balance$359,736$238,523▼ $121,213

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$37,548$14,457$52,005
Equipment$21,171$11,761$32,932
Leasehold Improvements$7,571$3,587$11,158
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ray Deck IiiExecutive DirectorFT$82,800$82,800

Board Members and Trustees

NameTitle
Randy PriesPresident
Lani SwansonVice President
Bethanie MorrisonDirector
Lauren ClarkDirector
Shannon EppsDirector
Kellie SchmidtSecretary
Alan ArtmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$975,430
Program Service Revenue
$89,775
Investment Income
$0
Other Revenue
$49,825
All Other Contributions
$587,562
Change in Net Assets
$-147,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$932,696
Other Expenses$321,832
Total Fundraising Expense$125,851
Grants and Similar Amounts Paid$7,962
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$573,204$51,168$79,594$703,966
Occupancy$112,452$5,655$2,399$120,506
Payroll Taxes$71,708$6,401$9,957$88,066
Current Officers, Directors, Trustees, and Key Employees$67,420$6,018$9,362$82,800
Other Employee Benefits$36,289$3,239$5,039$44,567
Travel$28,932$7,856$22$36,810
Information Technology$7,761$27,891$186$35,838
Insurance$7,072$16,012-$23,084
Office Expenses$18,005$3,764$1,122$22,891
Advertising$269-$15,827$16,096
Pension Plan Contributions$10,827$967$1,503$13,297
Depreciation Depletion$11,556$1,025$455$13,036
Conferences and Meetings$6,372$1,711$121$8,204
Grants to Domestic Individuals$7,962--$7,962
Fees for Services Legal-$7,200-$7,200
Interest$4,136$1,766$98$6,000
Fees for Services Other$2,733--$2,733
Other Expenses$199$859$164$1,058
All Other Expenses$133$58$2$193
Total Functional Expenses$979,298$157,341$125,851$1,262,490
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$55,398
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Eat, Drink and Be Giving$53,891-$2,063-
Hope for Hurting Children$8,683-$494-
Total Events$98,983-$55,398$-55,398
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

Once the form 990 is prepared by the accounting firm, a draft copy is distributed to the board members for review.

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

Per bylaws, board members are required to disclose conflicts of interest as they arise.

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

The board determines the executive director's salary based on 1) current salaries of other local non-profit executive directors and 2) state published salary schedule for social workers.

Form 990, Part VI, Section C, Line 19

Form 990 is posted on organization's website. Other documents will be provided upon request.

Filing and Contact Details

Filer

Filer Name
Skookum Kids
EIN
47-1968315
Phone
3603753380
Address
316 E MCLEOD ROAD NO 108, BELLINGHAM, WA 98225

Signing Officer

Name
Ray Deck Iii
Title
Executive Director
Phone
3603753380
Signed
2020-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Deck Iii
Formed
2015
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
29
Volunteers
200

Preparer

Firm
Larson Gross Pllc
Address
2211 RIMLAND DR STE 422, BELLINGHAM, WA 98226
Preparer
Keaton Wersen-cpa
Phone
3607344280
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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/OtherSalariesAndWagesGrp/FundraisingAmt079594
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051168
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0573204
IRS990/OtherSalariesAndWagesGrp/TotalAmt0703966
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt09957
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06401
IRS990/PayrollTaxesGrp/ProgramServicesAmt071708
IRS990/PayrollTaxesGrp/TotalAmt088066
IRS990/PensionPlanContributionsGrp/FundraisingAmt01503
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0967
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010827
IRS990/PensionPlanContributionsGrp/TotalAmt013297
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01200
IRS990/PrincipalOfficerNm0RAY DECK III
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0710000
IRS990/ProgramServiceRevenueGrp/Desc0PERCH & PLAY MEMBERSHI
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt089775
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt089775
IRS990/ProgSrvcAccomActy2Grp/Desc0FAMILY CLUBHOUSE CAFE, DBA PERCH AND PLAY, IS AN INDOOR PLAYGROUND AND CAFE FOR BOTH PARENTS AND CHILDREN TO ENJOY. PERCH AND PLAY OFFERS DROP-IN PLAYGROUND USE OR MONTHLY OR YEARLY MEMBERSHIPS, RESERVATIONS FOR PRIVATE EVENTS AND SPECIAL EVENTS FOR THE PUBLIC. PERCH AND PLAY HAS BECOME A DEFACTO GATHERING PLACE FOR THE FOSTER PARENTING COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0259481
IRS990/ProgSrvcAccomActy3Grp/Desc0SKOOKUM PARENTS - WE TRAIN, LICENSE, AND SUPPORT FAMILIES WITHIN A ONE-HOUR DRIVE OF BELLINGHAM, WA FOR FOSTER CARE. OUR OBJECTIVE IS TO HELP FAMILIES REUNIFY. TO THAT END, ALL EFFORT IS MADE TO SUSTAIN AND STRENGTHEN EACH CHILD'S RELATIONSHIP WITH THEIR FAMILY OF ORIGIN.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014536
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FOSTER PARENTING IS COMPLEX AND EMOTIONALLY LOADED WORK. SKOOKUM KIDS DELIVERS A NUMBER OF CREATIVE SUPPORTS TO FAMILIES ENGAGED IN FOSTER CARE LIKE MENTORS FOR CHILDREN, RESPITE FOR PARENTS, SUPPORT GROUPS, AND TRAINING. YAKIMA - IN PARTNERSHIP WITH A GROUP OF LOCAL LEADERS SKOOKUM KIDS IS BRINGING ITS PROGRAM SUITE TO CENTRAL WASHINGTON, BEGINNING WITH AN EMERGENCY SHELTER SOMEWHERE IN YAKIMA COUNTY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03430
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0908751
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt011269
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0347528
IRS990/PYOtherRevenueAmt0136660
IRS990/PYProgramServiceRevenueAmt0107765
IRS990/PYRevenuesLessExpensesAmt0-43371
IRS990/PYSalariesCompEmpBnftPaidAmt0837750
IRS990/PYTotalExpensesAmt01196547
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01153176
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-147460
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0975430
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0908751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0686251
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0275122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0108062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02953616
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06879
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94920
IRS990ScheduleA/PublicSupportTotal170Amt02803532
IRS990ScheduleA/SubstantialContributorsTotAmt0150084
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0975430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0908751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0686251
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0275122
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0108062
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02953616
IRS990ScheduleA/TotalSupportAmt02953616
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt02492
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt0101
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt02593
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt043067
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt040982
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt084049
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0172269
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0163929
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0336198
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt02492
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt0101
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt02593
IRS990ScheduleC/GrassrootsCeilingAmt0126074
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt043067
IRS990ScheduleC/LobbyingCeilingAmt0504297
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0172269
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0979298
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0981790
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt02492
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt02492
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt021171
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011761
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032932
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07571
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03587
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011158
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt037548
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014457
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052005
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066290
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt098983
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt053891
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt08683
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt036409
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt055398
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt012686
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt012686
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EAT, DRINK AND BE GIVING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HOPE FOR HURTING CHILDREN
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02765
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt0346
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt053891
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt036409
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt098983
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-55398
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt025503
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt028060
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02063

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