Civic Intelligence

Associated Recreation Council

EIN 51-0170717 • 501(c)3 • Seattle, WA

Profile

Inspire engagement and participation in equitable, dynamic, culturally relevant, and responsive recreation, childcare, and lifelong learning programs. Vision: bringing together all people to build a healthy community.

300 Elliot Ave W 100Seattle, WA 98119

www.arcseattle.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.45x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.37x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

27th percentile

-3.2%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

1.1%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,631,508

Up $153,375 (+1.1%) from 2023

Liabilities

Up

$6,597,297

Up $701,382 (+12%) from 2023

Net Assets

Down

$8,034,211

Down $548,007 (-6.4%) from 2023

Revenue

Up

$17,738,450

Up $1,298,769 (+7.9%) from 2023

Expenses

Up

$18,298,854

Up $1,666,897 (+10%) from 2023

Net Income

Down

-$560,404

Down $368,128 (-191%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $5,406,105Liabilities 2010: $1,338,670Net Assets 2010: $4,067,4352010Assets 2011: $5,657,031Liabilities 2011: $1,573,726Net Assets 2011: $4,083,3052011Assets 2012: $6,250,161Liabilities 2012: $1,636,163Net Assets 2012: $4,613,9982012Assets 2013: $6,862,191Liabilities 2013: $2,029,184Net Assets 2013: $4,833,0072013Assets 2014: $6,577,160Liabilities 2014: $1,848,376Net Assets 2014: $4,728,7842014Assets 2015: $7,490,342Liabilities 2015: $2,179,812Net Assets 2015: $5,310,5302015Assets 2016: $8,294,096Liabilities 2016: $2,797,534Net Assets 2016: $5,496,5622016Assets 2017: $8,155,776Liabilities 2017: $2,997,101Net Assets 2017: $5,158,6752017Assets 2018: $7,925,082Liabilities 2018: $2,957,608Net Assets 2018: $4,967,4742018Assets 2019: $8,787,083Liabilities 2019: $2,476,130Net Assets 2019: $6,310,9532019Assets 2020: $8,053,787Liabilities 2020: $4,644,698Net Assets 2020: $3,409,0892020Assets 2021: $11,269,949Liabilities 2021: $3,764,737Net Assets 2021: $7,505,2122021Assets 2022: $12,707,575Liabilities 2022: $4,199,342Net Assets 2022: $8,508,2332022Assets 2023: $14,478,133Liabilities 2023: $5,895,915Net Assets 2023: $8,582,2182023Assets 2024: $14,631,508Liabilities 2024: $6,597,297Net Assets 2024: $8,034,2112024

Highlighted filing

2024

Assets$14,631,508
Liabilities$6,597,297
Net Assets$8,034,211

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $10,199,5482010Expenses 2011: $11,218,7672011Expenses 2012: $11,599,9942012Revenue 2013: $12,586,935Expenses 2013: $12,343,349Net Income 2013: $243,5862013Revenue 2014: $13,504,524Expenses 2014: $13,529,078Net Income 2014: -$24,5542014Revenue 2015: $14,485,378Expenses 2015: $13,845,546Net Income 2015: $639,8322015Revenue 2016: $15,898,581Expenses 2016: $15,693,790Net Income 2016: $204,7912016Revenue 2017: $17,285,747Expenses 2017: $17,845,944Net Income 2017: -$560,1972017Revenue 2018: $18,605,312Expenses 2018: $18,378,247Net Income 2018: $227,0652018Revenue 2019: $18,663,569Expenses 2019: $17,696,743Net Income 2019: $966,8262019Revenue 2020: $8,137,449Expenses 2020: $10,659,505Net Income 2020: -$2,522,0562020Revenue 2021: $12,986,573Expenses 2021: $8,861,446Net Income 2021: $4,125,1272021Revenue 2022: $13,518,151Expenses 2022: $12,021,401Net Income 2022: $1,496,7502022Revenue 2023: $16,439,681Expenses 2023: $16,631,957Net Income 2023: -$192,2762023Revenue 2024: $17,738,450Expenses 2024: $18,298,854Net Income 2024: -$560,4042024

Highlighted filing

2024

Revenue$17,738,450
Expenses$18,298,854
Net Income-$560,404

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.6$6.60$8.03$17.7$18.3$0.56
2023Summary only. Only limited summary data is available for this year.$14.5$5.90$8.58$16.4$16.6$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$4.20$8.51$13.5$12.0$1.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$3.76$7.51$13.0$8.86$4.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.05$4.64$3.41$8.14$10.7$2.52
2019Summary only. Only limited summary data is available for this year.$8.79$2.48$6.31$18.7$17.7$0.97
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$2.96$4.97$18.6$18.4$0.23
2017Summary only. Only limited summary data is available for this year.$8.16$3.00$5.16$17.3$17.8$0.56
2016Summary only. Only limited summary data is available for this year.$8.29$2.80$5.50$15.9$15.7$0.20
2015Detailed filing. Detailed filing data is available for this year.$7.49$2.18$5.31$14.5$13.8$0.64
2014Summary only. Only limited summary data is available for this year.$6.58$1.85$4.73$13.5$13.5$0.02
2013Detailed filing. Detailed filing data is available for this year.$6.86$2.03$4.83$12.6$12.3$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$1.64$4.61$11.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$1.57$4.08$11.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$1.34$4.07$10.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 19, 2025
Return Version
2024v5.2
Gross Receipts
$17,909,975
Mission and Program Overview

Mission

Inspire engagement and participation in equitable, dynamic,culturally relevant, and responsive recreation and life long learning programs. Vision: bringing together all people to build a healthy community

The arc serves all residents of seattle by offering a variety of child care, recreational and lifelong learning programs, classes, and activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,147,879$3,859,654▲ $711,775
Savings and Temporary Cash Investments$5,969,307$3,826,948▼ $2,142,359
Investments in Publicly Traded Securities$1,471,398$3,101,287▲ $1,629,889
Cash and Non-Interest-Bearing Accounts$2,159,990$2,826,948▲ $666,958
Pledges and Grants Receivable$1,064,049$503,097▼ $560,952
Prepaid Expenses and Deferred Charges$12,931$15,214▲ $2,283
Total Assets$14,478,133$14,631,508▲ $153,375
Other Assets Total$652,579$498,360▼ $154,219
Liabilities
Deferred Revenue$3,120,617$4,120,119▲ $999,502
Accounts Payable and Accrued Expenses$2,117,172$1,967,792▼ $149,380
Other Liabilities$658,126$509,386▼ $148,740
Total Liabilities$5,895,915$6,597,297▲ $701,382
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,155,362$7,348,346▲ $192,984
Net Assets With Donor Restrictions$1,426,856$685,865▼ $740,991
Total Net Assets Fund Balance$8,582,218$8,034,211▼ $548,007
Total Liabilities and Net Assets / Fund Balance$14,478,133$14,631,508▲ $153,375
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jackie JaingahyllsethExecutive DirectorFT$241,962$23,755$265,717
John BrayCFOFT$201,046$21,709$222,755
Ashley MillerDeputy DirectorFT$153,269$19,320$172,589
Susan LeeDirector of OperationsFT$141,896$18,752$160,648
Sherrie BeltDirector of OperationsFT$134,665$18,390$153,055
Sonia DoughtyDevelopment DirectorFT$125,010$17,908$142,918
Richard DashnerSr Human Resource MgrFT$116,986$17,506$134,492

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,318,471
Program Service Revenue
$12,869,657
Investment Income
$538,581
Other Revenue
$11,741
All Other Contributions
$1,550,800
Change in Net Assets
$-560,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,738,450
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$79,603
Total Revenue per Audited Statements
$17,818,053
Total Revenue per Form 990
$17,738,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,800,203
Other Expenses$5,319,124
Grants and Similar Amounts Paid$1,179,527
Total Fundraising Expense$331,712
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,721,691$2,268,596$210,070$9,200,357
Grants to Domestic Orgs$1,179,527--$1,179,527
Payroll Taxes$767,130$276,219$28,267$1,071,616
Other Employee Benefits$666,032$231,835$22,563$920,430
Fees for Services Other$675,388$179,205$2,055$856,648
Current Officers, Directors, Trustees, and Key Employees$200,274$239,351$48,847$488,472
Office Expenses$485,450-$1,163$486,613
Travel$403,946$10,404$864$415,214
Other Expenses$253,801$59,615$1,963$315,379
Occupancy$87,762$205,995-$293,757
Insurance$263,323--$263,323
Pension Plan Contributions$92,197$25,614$1,517$119,328
Conferences and Meetings$88,218$11,735-$99,953
Advertising$49,722$25,307$645$75,674
Fees for Services Legal-$35,522-$35,522
Fees for Services Accounting-$19,856-$19,856
Fees for Service Investment Mgmnt Fees-$9,416-$9,416
Total Functional Expenses$14,119,220$3,847,922$331,712$18,298,854

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,366,060
Expenses per Audited Statements$18,298,854
Total Expenses per Form 990$18,298,854
Expenses Not Reported on Form 990$67,206
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of SeattleSeattle, WAGovernmentFunding Construction of Boathouse at the Green Lake Small Craft Center.$970,000
Seattle Parks and RecreationSeattle, WAGovernmentScholarships Payments for Over 500 Youths to Particpate in Recreation & Childcare Activities$209,527
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$104,319
Fundraising Gross Income$104,319
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund the Fun$66,639$47,310$47,310$0
Boathouse Capital Camp$274,691$29,385-$29,385
Total Events$677,974$104,319$104,319$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leave Liability$509,386
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

The executive director and chief financial officer work in tandem with the preparers. Once completed, the team presents the form 990 to the finance committee for review and questions. After discussion and acceptance by the finance committee, the president and treasurer distribute the form 990 to the entire board electronically and address any questions from the board at a board meeting.

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

All arc employees and contractors are required to: read and sign a statement which requires them to conduct themselves with integrity, honesty, and professionalism in all interactions and to report suspected financial impropriety; seek guidance from their supervisor who will examine any potential conflict of interest or the appearance of conflict; may not participate in the hiring, promotion, supervision of, or be in a position to have influence over, any relative or person with whom they have a significant personal relationship or financial interest. A whistleblower protection policy is available in the employee handbook, which is accessible 24/7, and a hotline is available to report potential conflicts of interests or any improprieties which may require further investigation. Any conflict of interests is examined by the arc executive director and the director of human resources.

Form 990, Part VI, Section B, Line 15

In 2019, an independent firm, third sector, was consulted to analyze the executive director's salary in comparison to salaries for executive directors of other non-profit organizations of similar size to arc. The results of the third sector review showed on a comparison basis, the executive director's salary was low. Third sector, the executive director and the board president agreed that a salary increase was warranted based on the comparability analysis provided. In consideration of financial realities, a phased approach over three years was recommended. The board president submitted the recommendation for a phased salary increase by letter to the board on may 29, 2019, asking for an e-mail vote associated recreation council 51-0170717 to approve. The board voted unanimously to approve the proposal to provide a phased increase of the executive director salary over a three-year period. A copy of each director's vote is kept on file by the arc cfo. On june 3, 2019, the board president issued a letter to the executive director and cfo confirming the board approval of the phased increases. A copy of both letters is on file with the arc cfo. In december 2020, a new executive director was appointed. The first review of the new executive director by the board is scheduled in 2021. A second review of the arc executive director by the board that included compensation took place on december 19,2022. The third review for the executive director was completed on 12/27/23. The annual performance review is based on the key performance indicators are those as described in the executive director job description. The accomplishments and challenges for 2023 are provided by the executive director and reviewed with the executive associated recreation council 51-0170717 director annual review team that consists of three board members. In 2025, the arc board of directors hired a senior associate from valtas group to develop a 360 executive director review process for 2024. The review was completed on 5/9/25. There were 18 recipients of the survey including 10 board members, 5 staff, 2 community and the director's self-evaluation. There were 16 responses.

Form 990, Part VI, Section C, Line 18

The form 990 can be found on the website. Additional information is available on request by contacting the associated recreation council.

Form 990, Part VI, Section C, Line 19

Available on our website as well as the city of seattle parks department website.

Filing and Contact Details

Filer

Filer Name
Associated Recreation Council
EIN
51-0170717
Phone
2066847083
Address
300 ELLIOT AVE W 100, SEATTLE, WA 98119

Signing Officer

Name
Jackie Jainga Hyllseth
Title
Executive Director
Phone
2066847083
Signed
2025-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Jainga Hyllseth
Formed
1975
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
14
Employees
82
Volunteers
68

Preparer

Firm
Greenwood Ohlund Ps
Address
4241 21ST AVE W SUITE 400, SEATTLE, WA 98199
Preparer
Eric L Kimpton
Phone
2067821767
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold included on page 9, line 10b: 67,206.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold included on page 9, line 10b: 67,206.

Raw XML AppendixShowing 400 of 745 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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IRS990/MissionDesc0INSPIRE ENGAGEMENT AND PARTICIPATION IN EQUITABLE, DYNAMIC, CULTURALLY RELEVANT, AND RESPONSIVE RECREATION, CHILDCARE, AND LIFELONG LEARNING PROGRAMS. VISION: BRINGING TOGETHER ALL PEOPLE TO BUILD A HEALTHY COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDCARE: LOW COST OUT OF SCHOOL CARE, PRESCHOOL, AND SUMMER DAY CAMP. AMONG OTHER ACCOMPLISHMENTS, ARC CONTINUES TO RAISE THE STANDARD FOR OUR PRESCHOOL PROGRAMS WITH A CREATIVE CURRICULUM; IN THE SAME VEIN, WE CONTINUE TO INCORPORATE THE HIGHER STANDARDS OF SAPQA (SCHOOL AGE PROGRAM QUALITY ASSESSMENT) INITIATIVE IN OUR SCHOOL-AGE CARE PROGRAMS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE PRESCHOOL PROGRAM BECAME A STAND-ALONE PROGRAM ON 1/1/17. THERE ARE FOUR PRESCHOOL PROGRAMS ACROSS THE SYSTEM WHERE FOUR OF THOSE PROGRAMS HAVE BECOME LICENSED PROGRAMS THROUGH SPP (SEATTLE PRESCHOOL PROGRAM), AND TWO OF THE PROGRAMS BECAME PATHWAYS PROGRAMS THROUGH DEEL (DEPARTMENT OF EDUCATION AND EARLY LEARNING) DURING 2024. SPP OFFERS FREE PRESCHOOL AS A SCHOOL READINESS PROGRAM FOR FAMILIES WHO HAVE ECONOMIC BARRIERS TO ENROLLING.
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