Civic Intelligence

Northeast Youth Center

990 • Fiscal year 2013 • EIN 71-0886315

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 30, 2014

3004 E QueenSpokane, WA 99207

(509) 482-0708

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.18x

Higher debt load relative to revenue than 71% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

65th percentile

$42,969

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

97th percentile

190%

Faster asset growth than 97% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

83rd percentile

42%

Faster revenue growth than 83% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

$368,066

No earlier filing loaded for comparison.

Net Assets

$237,336

No earlier filing loaded for comparison.

Liabilities

$130,730

No earlier filing loaded for comparison.

Revenue

$721,176

No earlier filing loaded for comparison.

Expenses

$602,373

No earlier filing loaded for comparison.

Net Income

$118,803

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $368,066Liabilities 2013: $130,730Net Assets 2013: $237,3362013Assets 2014: $565,627Liabilities 2014: $105,454Net Assets 2014: $460,1732014Assets 2015: $818,290Liabilities 2015: $82,617Net Assets 2015: $735,6732015Assets 2016: $1,001,265Liabilities 2016: $43,298Net Assets 2016: $957,9672016Assets 2017: $1,751,583Liabilities 2017: $623,568Net Assets 2017: $1,128,0152017Assets 2018: $1,824,652Liabilities 2018: $524,148Net Assets 2018: $1,300,5042018Assets 2019: $1,987,237Liabilities 2019: $450,234Net Assets 2019: $1,537,0032019Assets 2020: $2,353,723Liabilities 2020: $326,852Net Assets 2020: $2,026,8712020Assets 2021: $2,727,315Liabilities 2021: $243,439Net Assets 2021: $2,483,8762021Assets 2022: $2,773,779Liabilities 2022: $271,199Net Assets 2022: $2,502,5802022Assets 2024: $3,121,900Liabilities 2024: $193,967Net Assets 2024: $2,927,9332024

Highlighted filing

2013

Assets$368,066
Liabilities$130,730
Net Assets$237,336

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $721,176Expenses 2013: $602,373Net Income 2013: $118,8032013Revenue 2014: $920,648Expenses 2014: $697,811Net Income 2014: $222,8372014Revenue 2015: $951,835Expenses 2015: $676,335Net Income 2015: $275,5002015Revenue 2016: $1,008,761Expenses 2016: $786,467Net Income 2016: $222,2942016Revenue 2017: $944,395Expenses 2017: $774,347Net Income 2017: $170,0482017Revenue 2018: $952,830Expenses 2018: $780,348Net Income 2018: $172,4822018Revenue 2019: $1,105,674Expenses 2019: $869,175Net Income 2019: $236,4992019Revenue 2020: $1,376,862Expenses 2020: $886,994Net Income 2020: $489,8682020Revenue 2021: $1,405,591Expenses 2021: $948,586Net Income 2021: $457,0052021Revenue 2022: $1,584,644Expenses 2022: $1,565,940Net Income 2022: $18,7042022Revenue 2024: $2,174,408Expenses 2024: $2,214,671Net Income 2024: -$40,2632024

Highlighted filing

2013

Revenue$721,176
Expenses$602,373
Net Income$118,803
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 30, 2014
Return Version
2013v3.1
Gross Receipts
$721,176
Mission and Program Overview

Mission

To provide low cost recreational and educational opportunities that build life experiences while enhancing the self esteem of youth in our community

To provide low cost recreational and educational opportunities that build life experiences while enhancing the self esteem of youth in our community. To promote social welfare by activities designed to lesson neighborhood tensions, eliminate prejudice and discrimination, defend human and civil rights

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,146$165,490▲ $160,344
Cash and Non-Interest-Bearing Accounts$84,812$152,620▲ $67,808
Accounts Receivable$28,464$42,722▲ $14,258
Prepaid Expenses and Deferred Charges$8,407$7,234▼ $1,173
Total Assets$126,829$368,066▲ $241,237
Liabilities
Deferred Revenue-$107,355-
Accounts Payable and Accrued Expenses$8,296$23,375▲ $15,079
Total Liabilities$8,296$130,730▲ $122,434
Net Assets / Fund Balance
Unrestricted Net Assets$114,924$237,336▲ $122,412
Temporarily Rstr Net Assets$3,609--
Total Net Assets Fund Balance$118,533$237,336▲ $118,803
Total Liabilities and Net Assets / Fund Balance$126,829$368,066▲ $241,237

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,644$21,987-
Leasehold Improvements$119,846$1,688-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kate GreenExecutive DirectorFT$42,969$42,969

Board Members and Trustees

NameTitle
Roed FreelandPresident
Steve CorkerVice President
Bernadette PillarDirector
Cami HansonDirector
Celena BreachDirector
Donna FagenDirector
Ed BowersDirector
Kent WalesDirector
Milt RowlandDirector
Tim MitrovichDirector
Rachael WhitneyEx-Officio
Hal McglatherySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$668,463
Program Service Revenue
$0
Investment Income
$49
Other Revenue
$52,664
All Other Contributions
$171,850
Change in Net Assets
$118,803

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$33,166Contract and Fair Market Value (FMV)
Other Non Cash Contri Table6$18,000Fair Market Value (FMV)
Real Estate Commercial1$14,179Leashold Impvt Contract amount
Total Noncash Contributions12$65,345-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,631
Other Expenses$295,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,173$132,804$0$270,977
All Other Expenses$117,512$1,291$0$118,803
Occupancy$110,875$0$0$110,875
Payroll Taxes$15,418$14,813$0$30,231
Insurance$17,896$1,496$0$19,392
Depreciation Depletion$12,356$0$0$12,356
Advertising$3,425$5,485$0$8,910
Fees for Services Accounting$0$5,746$0$5,746
Other Employee Benefits$0$5,423$0$5,423
Office Expenses$0$4,837$0$4,837
Conferences and Meetings$0$2,792$0$2,792
Other Expenses$0$434$0$434
Total Functional Expenses$416,970$185,403$0$602,373
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
71-0886315
Phone
5094820708

Signing Officer

Name
Roed Freeland
Title
President
Phone
5094820708
Signed
2014-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roed Freeland
Formed
2002
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
39
Volunteers
150

Preparer

Preparer
Jeanne M Schmitz
Phone
5095360441
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

All board members are given a copy of the 990 prior to submission to the IRS.

Pt VI, Line 11B

All comments are directed to the President and Executive Director.

Pt VI, Line 19

Copies of the 990 are located in the administrative offices and are available upon request.

Pt VI, Line 15A

The compensation and annual review of the Exec. Director is determined by the compensation and review committee of the Board.

Pt XII, Line 2C

The Board of Directors engages a CPA to perform the annual review of the financial statements which is documented in the board minutes.

Pt XII, Line 2C

The reviewed report is presented to the Board of Directors at one of the monthly board meetings.

Pt XII, Line 2C

The reviewed report is available upon request in the administrative offices.

Pt V, Line 3B

The Center did not have any unrelated business income during 2013. All income is from grants, donations, and payments for services.

Pt VI, Line 15B

The compensation and annual review of key employees are determined by the compensation and review committee of the Board.

Form 990, Part IX, Line 24F

Licenses and permits 2477. 1186. 1291. 0. Program expenses 38802. 38802. 0. 0. Program food costs 34048. 34048. 0. 0. Van expenses 43476. 43476. 0. 0.

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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0132804
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138173
IRS990/OtherSalariesAndWagesGrp/TotalAmt0270977
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014813
IRS990/PayrollTaxesGrp/ProgramServicesAmt015418
IRS990/PayrollTaxesGrp/TotalAmt030231
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08407
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07234
IRS990/PrincipalOfficerNm0ROED FREELAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0411176
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt045
IRS990/PYOtherExpensesAmt0159093
IRS990/PYOtherRevenueAmt065269
IRS990/PYProgramServiceRevenueAmt031349
IRS990/PYRevenuesLessExpensesAmt027475
IRS990/PYSalariesCompEmpBnftPaidAmt0316371
IRS990/PYTotalExpensesAmt0480364
IRS990/PYTotalProfFndrsngExpnsAmt04900
IRS990/PYTotalRevenueAmt0507839
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0118803
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0648237
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: Other income
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12009: 24996.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt2Description: Workstudy reimbursement
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt32011: 31467.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt42012: 65269.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt52013: 52664.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc2Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc3Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc4Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc5Pt III Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0668463
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0411176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0503014
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0482835
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0520703
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02586191
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0109
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0447
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02429
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt031349
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt024439
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt017047
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03707
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt076542
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0447
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02429
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03079
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00150
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt052664
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt065269
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt031467
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt024996
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0174396
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.93750
IRS990ScheduleA/PublicSupportPY509Pct00.98970
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02662733
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0668463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0442525
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0527453
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0499882
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0524410
IRS990ScheduleA/Total509Grp/TotalAmt02662733
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02840208
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt045644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021987
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt067631
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0119846
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01688
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0121534
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0165490
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt05
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt16
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Kitchen equipment
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Vans
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Contract and FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt033166
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt118000
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0Leashold Impvt Contract amount
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt014179
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All board members are given a copy of the 990 prior to submission to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All comments are directed to the President and Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of the 990 are located in the administrative offices and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation and annual review of the Exec. Director is determined by the compensation and review committee of the Board.

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