Civic Intelligence

Palouse Discovery Science Center Inc.

990 • Fiscal year 2016 • EIN 82-0523927

Jan 01, 2016 to Dec 31, 2016 • Filed on Dec 19, 2017

950 NE Nelson CTPullman, WA 99163

(509) 332-6869

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

10th percentile

-33%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$76,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 35.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

17th percentile

-9.5%

Faster asset growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

29th percentile

-7.6%

Faster revenue growth than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$708,726

Down $74,731 (-9.5%) from 2015

Net Assets

Down

$703,875

Down $71,737 (-9.2%) from 2015

Liabilities

Down

$4,851

Down $2,994 (-38%) from 2015

Revenue

Down

$215,979

Down $17,872 (-7.6%) from 2015

Expenses

Up

$287,716

Up $26,330 (+10%) from 2015

Net Income

Down

-$71,737

Down $44,202 (-161%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $891,025Liabilities 2010: $5,125Net Assets 2010: $885,9002010Assets 2011: $850,636Liabilities 2011: $5,637Net Assets 2011: $844,9992011Assets 2012: $874,167Liabilities 2012: $7,634Net Assets 2012: $866,5332012Assets 2013: $834,187Liabilities 2013: $9,233Net Assets 2013: $824,9542013Assets 2014: $809,092Liabilities 2014: $5,945Net Assets 2014: $803,1472014Assets 2015: $783,457Liabilities 2015: $7,845Net Assets 2015: $775,6122015Assets 2016: $708,726Liabilities 2016: $4,851Net Assets 2016: $703,8752016Assets 2017: $619,791Liabilities 2017: $13,703Net Assets 2017: $606,0882017Assets 2018: $664,020Liabilities 2018: $16,462Net Assets 2018: $647,5582018Assets 2019: $711,432Liabilities 2019: $6,856Net Assets 2019: $704,5762019Assets 2020: $769,124Liabilities 2020: $21,451Net Assets 2020: $747,6732020Assets 2021: $767,831Liabilities 2021: $10,399Net Assets 2021: $757,4322021Assets 2022: $750,006Liabilities 2022: $13,014Net Assets 2022: $736,9922022Assets 2023: $824,314Liabilities 2023: $6,923Net Assets 2023: $817,3912023Assets 2024: $800,947Liabilities 2024: $7,547Net Assets 2024: $793,4002024

Highlighted filing

2016

Assets$708,726
Liabilities$4,851
Net Assets$703,875

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $166,449Expenses 2010: $201,962Net Income 2010: -$35,5132010Revenue 2011: $187,317Expenses 2011: $228,218Net Income 2011: -$40,9012011Revenue 2012: $236,215Expenses 2012: $214,681Net Income 2012: $21,5342012Revenue 2013: $196,226Expenses 2013: $237,806Net Income 2013: -$41,5802013Revenue 2014: $225,636Expenses 2014: $247,493Net Income 2014: -$21,8572014Revenue 2015: $233,851Expenses 2015: $261,386Net Income 2015: -$27,5352015Revenue 2016: $215,979Expenses 2016: $287,716Net Income 2016: -$71,7372016Revenue 2017: $208,922Expenses 2017: $261,008Net Income 2017: -$52,0862017Revenue 2018: $248,934Expenses 2018: $197,381Net Income 2018: $51,5532018Revenue 2019: $234,021Expenses 2019: $176,265Net Income 2019: $57,7562019Revenue 2020: $224,292Expenses 2020: $181,469Net Income 2020: $42,8232020Revenue 2021: $239,240Expenses 2021: $229,481Net Income 2021: $9,7592021Revenue 2022: $248,276Expenses 2022: $274,376Net Income 2022: -$26,1002022Revenue 2023: $363,681Expenses 2023: $284,771Net Income 2023: $78,9102023Revenue 2024: $284,547Expenses 2024: $309,364Net Income 2024: -$24,8172024

Highlighted filing

2016

Revenue$215,979
Expenses$287,716
Net Income-$71,737
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Dec 19, 2017
Return Version
2016v3.0
Gross Receipts
$217,664
Mission and Program Overview

Mission

To provide science education to the community through exhibits, programs, science-related items available for sale in a gift shop and other science-related activities.

To provide science education to the community through exhibits, programs, science related items available for sale in a gift shop and other science related activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$775,612$703,875▼ $71,737
Land, Buildings, and Equipment, Net$669,616$671,423▲ $1,807
Cash and Non-Interest-Bearing Accounts$86,366$11,506▼ $74,860
Savings and Temporary Cash Investments-$10,647-
Inventories for Sale or Use$8,325$9,605▲ $1,280
Prepaid Expenses and Deferred Charges$14,350$3,362▼ $10,988
Accounts Receivable$2,864$2,183▼ $681
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$783,457$708,726▼ $74,731
Other Assets Total$1,936$0▼ $1,936
Liabilities
Accounts Payable and Accrued Expenses$7,845$4,851▼ $2,994
Total Liabilities$7,845$4,851▼ $2,994
Net Assets / Fund Balance
Total Net Assets Fund Balance$775,612$703,875▼ $71,737
Total Liabilities and Net Assets / Fund Balance$783,457$708,726▼ $74,731

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$205,020$363,192$568,212
Equipment$293,601$18,863$312,464
Land$168,000-$168,000
Other Land Buildings$4,802-$4,802
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victoria ScaliseExecutive DirectorFT$76,000$76,000

Board Members and Trustees

NameTitle
Christopher MauPresident of the Board of Directors
Robert BogdenVice President
Jennifer WhiteBoard Member
John RubinoBoard Member
Robert BogdenBoard Member
Patricia HartzellSecretary of the Board of Directors
Douglas CoxTreasurer of the Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$172,939
Program Service Revenue
$39,910
Investment Income
$3
Other Revenue
$3,127
All Other Contributions
$148,845
Change in Net Assets
$-71,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,709
Other Expenses$129,007
Total Fundraising Expense$15,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,960$12,180$4,060$81,200
Other Salaries and Wages$50,715$9,509$3,170$63,394
Depreciation Depletion$28,535$5,350$1,783$35,668
Occupancy$21,395$4,012$1,337$26,744
Fees for Services Other$13,488$2,529$842$16,859
Office Expenses$13,051$2,447$816$16,314
Payroll Taxes$11,292$2,117$706$14,115
Insurance$6,951$1,303$434$8,688
Advertising$4,173-$1,138$5,311
Travel$2,012$377$126$2,515
Other Expenses$634$119$40$793
Conferences and Meetings$327$61$20$408
Total Functional Expenses$230,099$42,360$15,257$287,716
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
No
Annual disclosure for covered persons
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
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 complete copy of the tax return is reviewed by the board of directors prior to submission for filing to ensure that a complete and accurate return is filed.

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

Board members are asked annually to review the conflict of interest policy and inform the board of directors of any conflicts.

Form 990, Part VI, Section B, Line 15

The board of directors are all independent professionals who deliberated and decided on the compensation for the executive director. There are no other officers or key employees of the organization being compensated.

Form 990, Part VI, Section C, Line 19

Organization makes governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Palouse Discovery Science Center
EIN
82-0523927
Phone
5093326869
Address
950 NE NELSON CT, PULLMAN, WA 99163

Signing Officer

Name
Douglas Cox
Title
Treasurer
Phone
5093326869
Signed
2017-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Cox
Formed
1999
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
7
Employees
13
Volunteers
100

Preparer

Firm
Wills & Associates Pllc Cpas
Address
254 E MAIN ST STE 240, PULLMAN, WA 99163-2680
Preparer
Jason E Wills CPA
Phone
5093344515
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IRS990/ProgramServiceRevenueGrp/Desc2PROGRAMS - OUTREACH
IRS990/ProgramServiceRevenueGrp/Desc3FACILITY RENTAL
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAMS - BIRTHDAYS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013770
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110317
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27043
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36050
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42730
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0189653
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt0106489
IRS990/PYOtherRevenueAmt04215
IRS990/PYProgramServiceRevenueAmt039971
IRS990/PYRevenuesLessExpensesAmt0-27535
IRS990/PYSalariesCompEmpBnftPaidAmt0154897
IRS990/PYTotalExpensesAmt0261386
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0233851
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-71737
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt043037
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0775612
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0703875
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0172939
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0189653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0186247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0161163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0190434
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0900436
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0162
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt0900436
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0172939
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0189653
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0186247
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0161163
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0190434
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0900436
IRS990ScheduleA/TotalSupportAmt0900598
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/BuildingsGrp/BookValueAmt0205020
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0363192
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0568212
IRS990ScheduleD/EquipmentGrp/BookValueAmt0293601
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018863
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0312464
IRS990ScheduleD/LandGrp/BookValueAmt0168000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0168000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04802
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04802
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0671423
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COMPLETE COPY OF THE TAX RETURN IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION FOR FILING TO ENSURE THAT A COMPLETE AND ACCURATE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ASKED ANNUALLY TO REVIEW THE CONFLICT OF INTEREST POLICY AND INFORM THE BOARD OF DIRECTORS OF ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE ALL INDEPENDENT PROFESSIONALS WHO DELIBERATED AND DECIDED ON THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION BEING COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION MAKES 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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0783457
IRS990/TotalAssetsEOYAmt0708726
IRS990/TotalAssetsGrp/BOYAmt0783457
IRS990/TotalAssetsGrp/EOYAmt0708726
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0172939
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015257
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042360
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230099
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287716
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07845
IRS990/TotalLiabilitiesEOYAmt04851
IRS990/TotalLiabilitiesGrp/BOYAmt07845
IRS990/TotalLiabilitiesGrp/EOYAmt04851
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0775612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0703875
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0230099
IRS990/TotalProgramServiceRevenueAmt039910
IRS990/TotalReportableCompFromOrgAmt076000
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0215979
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0783457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0708726
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0126
IRS990/TravelGrp/ManagementAndGeneralAmt0377
IRS990/TravelGrp/ProgramServicesAmt02012
IRS990/TravelGrp/TotalAmt02515
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0950 NE NELSON CT

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.01$0.08$7.93$2.85$3.09$0.25
2023Detailed filing. Detailed filing data is available for this year.$8.24$0.07$8.17$3.64$2.85$0.79
2022Detailed filing. Detailed filing data is available for this year.$7.50$0.13$7.37$2.48$2.74$0.26
2021Detailed filing. Detailed filing data is available for this year.$7.68$0.10$7.57$2.39$2.29$0.10
2020Detailed filing. Detailed filing data is available for this year.$7.69$0.21$7.48$2.24$1.81$0.43
2019Detailed filing. Detailed filing data is available for this year.$7.11$0.07$7.05$2.34$1.76$0.58
2018Detailed filing. Detailed filing data is available for this year.$6.64$0.16$6.48$2.49$1.97$0.52
2017Detailed filing. Detailed filing data is available for this year.$6.20$0.14$6.06$2.09$2.61$0.52
2016Detailed filing. Detailed filing data is available for this year.$7.09$0.05$7.04$2.16$2.88$0.72
2015Summary only. Only limited summary data is available for this year.$7.83$0.08$7.76$2.34$2.61$0.28
2014Summary only. Only limited summary data is available for this year.$8.09$0.06$8.03$2.26$2.47$0.22
2013Summary only. Only limited summary data is available for this year.$8.34$0.09$8.25$1.96$2.38$0.42
2012Summary only. Only limited summary data is available for this year.$8.74$0.08$8.67$2.36$2.15$0.22
2011Summary only. Only limited summary data is available for this year.$8.51$0.06$8.45$1.87$2.28$0.41
2010Summary only. Only limited summary data is available for this year.$8.91$0.05$8.86$1.66$2.02$0.36