Civic Intelligence

Rainier Olympic Nurses Association

990 • Fiscal year 2020 • EIN 80-0919621

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 16, 2020

223 Tacoma Ave SouthTacoma, WA 98402-2523

(253) 572-7337

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.02x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

54th percentile

7.7%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

37th percentile

-2.4%

Faster asset growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

-11%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$182,538

Down $4,471 (-2.4%) from 2019

Net Assets

Down

$180,764

Down $4,786 (-2.6%) from 2019

Liabilities

Up

$1,774

Up $315 (+22%) from 2019

Revenue

Down

$114,283

Down $14,524 (-11%) from 2019

Expenses

Down

$105,494

Down $6,811 (-6.1%) from 2019

Net Income

Down

$8,789

Down $7,713 (-47%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2014: $125,087Liabilities 2014: $0Net Assets 2014: $125,0872014Assets 2015: $132,178Liabilities 2015: $643Net Assets 2015: $131,5352015Assets 2016: $133,630Liabilities 2016: $1,063Net Assets 2016: $132,5672016Assets 2017: $142,425Liabilities 2017: $1,540Net Assets 2017: $140,8852017Assets 2018: $167,613Liabilities 2018: $2,196Net Assets 2018: $165,4172018Assets 2019: $187,009Liabilities 2019: $1,459Net Assets 2019: $185,5502019Assets 2020: $182,538Liabilities 2020: $1,774Net Assets 2020: $180,7642020Assets 2021: $250,572Liabilities 2021: $1,903Net Assets 2021: $248,6692021Assets 2022: $212,139Liabilities 2022: $1,997Net Assets 2022: $210,1422022Assets 2023: $216,322Liabilities 2023: $2,197Net Assets 2023: $214,1252023Assets 2024: $238,424Liabilities 2024: $1,533Net Assets 2024: $236,8912024Assets 2025: $260,831Liabilities 2025: $1,834Net Assets 2025: $258,9972025

Highlighted filing

2020

Assets$182,538
Liabilities$1,774
Net Assets$180,764

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2014: $73,840Expenses 2014: $65,357Net Income 2014: $8,4832014Revenue 2015: $81,456Expenses 2015: $75,008Net Income 2015: $6,4482015Revenue 2016: $80,635Expenses 2016: $79,603Net Income 2016: $1,0322016Revenue 2017: $94,458Expenses 2017: $86,140Net Income 2017: $8,3182017Revenue 2018: $93,062Expenses 2018: $85,515Net Income 2018: $7,5472018Revenue 2019: $128,807Expenses 2019: $112,305Net Income 2019: $16,5022019Revenue 2020: $114,283Expenses 2020: $105,494Net Income 2020: $8,7892020Revenue 2021: $148,874Expenses 2021: $108,892Net Income 2021: $39,9822021Revenue 2022: $129,822Expenses 2022: $138,030Net Income 2022: -$8,2082022Revenue 2023: $116,906Expenses 2023: $125,164Net Income 2023: -$8,2582023Revenue 2024: $132,016Expenses 2024: $127,130Net Income 2024: $4,8862024Revenue 2025: $161,240Expenses 2025: $138,306Net Income 2025: $22,9342025

Highlighted filing

2020

Revenue$114,283
Expenses$105,494
Net Income$8,789
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$304,867
Mission and Program Overview

Mission

Promote professional developement of Registered Nurses.

Promote professional development of registered nurses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$157,811$157,043▼ $768
Cash and Non-Interest-Bearing Accounts$29,198$25,495▼ $3,703
Total Assets$187,009$182,538▼ $4,471
Liabilities
Other Liabilities$1,459$1,774▲ $315
Total Liabilities$1,459$1,774▲ $315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$185,550$180,764▼ $4,786
Total Net Assets Fund Balance$185,550$180,764▼ $4,786
Total Liabilities and Net Assets / Fund Balance$187,009$182,538▼ $4,471

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,562$1,562
Other Land Buildings-$1,507$1,507
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$97,095
Program Service Revenue
$976
Investment Income
$16,212
Other Revenue
$0
Change in Net Assets
$8,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,176
Salaries, Compensation, and Employee Benefits$51,318
Total Fundraising Expense$631
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,718$23,718-$47,436
Occupancy-$7,655-$7,655
All Other Expenses$1,217$2,974$631$4,822
Payroll Taxes$1,941$1,941-$3,882
Other Expenses$2,543$5,828-$2,543
Fees for Service Investment Mgmnt Fees-$2,091-$2,091
Fees for Services Accounting-$1,802-$1,802
Fees for Services Other-$1,676-$1,676
Office Expenses-$1,431-$1,431
Insurance-$1,403-$1,403
Travel-$509-$509
Total Functional Expenses$53,835$51,028$631$105,494
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,774
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

Changes consisted of updated bylaws.

Members or stockholder classes and rights Part VI line 6

Organization has members. Members elect the governing body.

Member election for additional members Part VI line 7A

The governing body, the board of directores, is elected by members. Membership must give final approval for any bylaws and or change in dues.

Governing body decisions Part VI line 7B

Members elect the governing body. Members give final approval on bylaw and dues changes.

Committee meeting documentation Part VI line 8B

No committees have the power to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

Executive committes is made up of the president, vice president, secretary and treasurer. The executive committee has all the powers of the board of directors to transact business of urgent nature requiring action between meetings of the board of directors. All transactions of this committee shall be reported at the next regularyly scheduled meeting of the board of directors.

CEO executive director top management comp Part VI line 15A

The board of directors uses guide star information to determine compensation. Ed review conducted annually by the board of directors. Ed provides a written self-evaluation based on goals. Board of directors review and decide on compensation. The final decision is recorded in the board minutes.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pierce County Nurses Association
EIN
80-0919621
Address
223 TACOMA AVE SOUTH, TACOMA, WA 98402-2523

Signing Officer

Name
Michael Long
Title
Treasurer
Phone
2535727337
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamara Green
Formed
2013
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
4
Employees
1
Volunteers
25

Preparer

Firm
Kellys Tax Service
Address
10520 GRAVELLY LK DR SW, LAKEWOOD, WA 98499
Preparer
Brehen Freeman
Phone
2535819115
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Unrealized gain on investment of $13,575

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt075334
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0461069
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06544
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011570
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0-513
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt037454
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016214
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03639
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06544
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011570
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0-513
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IRS990ScheduleA/InvestmentIncomePYPct00.06000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06612
IRS990ScheduleA/OtherIncome509Grp/TotalAmt014166
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IRS990ScheduleA/PublicSupportPY509Pct00.90630
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt075334
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt074536
IRS990ScheduleA/Total509Grp/TotalAmt0461069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0117181
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0128806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt091609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt094458
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt080635
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0512689
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01562
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01774
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt01774
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHANGES CONSISTED OF UPDATED BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS MEMBERS. MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY, THE BOARD OF DIRECTORES, IS ELECTED BY MEMBERS. MEMBERSHIP MUST GIVE FINAL APPROVAL FOR ANY BYLAWS AND OR CHANGE IN DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ELECT THE GOVERNING BODY. MEMBERS GIVE FINAL APPROVAL ON BYLAW AND DUES CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO COMMITTEES HAVE THE POWER TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE COMMITTES IS MADE UP OF THE PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER. THE EXECUTIVE COMMITTEE HAS ALL THE POWERS OF THE BOARD OF DIRECTORS TO TRANSACT BUSINESS OF URGENT NATURE REQUIRING ACTION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. ALL TRANSACTIONS OF THIS COMMITTEE SHALL BE REPORTED AT THE NEXT REGULARYLY SCHEDULED MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS USES GUIDE STAR INFORMATION TO DETERMINE COMPENSATION. ED REVIEW CONDUCTED ANNUALLY BY THE BOARD OF DIRECTORS. ED PROVIDES A WRITTEN SELF-EVALUATION BASED ON GOALS. BOARD OF DIRECTORS REVIEW AND DECIDE ON COMPENSATION. THE FINAL DECISION IS RECORDED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UNREALIZED GAIN ON INVESTMENT OF $13,575
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051028
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt053835
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105494
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt01459
IRS990/TotalLiabilitiesGrp/EOYAmt01774
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0185550
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0180764
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt053835
IRS990/TotalProgramServiceRevenueAmt0976
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03197
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0114283
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182538
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0509
IRS990/TravelGrp/TotalAmt0509
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL LONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02535727337
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16

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