Civic Intelligence

Night Market at Kendall Yards

EIN 84-1867682 • 501(c)4 • Liberty Lake, WA

Profile

PurposesThe Corporation exists for the purpose of (i) promoting social welfare within the meaning of Section 501(c)(4) of the Internal Revenue Code of 1986, as amended (the "Code"), and the regulations promulgated thereunder, as the same may be amended or superseded (the "Regulations"), including promoting the sustainable production, marketing and consumption of local foods, goods and services through a community gathering place in the downtown urban living development in Spokane, WA commonly known as "Kendall YardsX; (ii) aiding, supporting, and assisting by gifts, contributions or otherwise, other corporations, funds and foundations organized and operated exclusively for an exempt purpose under the Code and Regulations; and (iii) doing any and all lawful activities which may be necessary, useful or desirable for the furtherance, accomplishment, fostering or attainment of the foregoing purposes, either directly or indirectly and either alone or in conjunction or cooperation with other

1421 N Meadowwood Ln Ste 200Liberty Lake, WA 99019

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

0.3%

Higher net margin than 48% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-3.4%

Faster asset growth than 46% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

84th percentile

35%

Faster revenue growth than 84% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2024

Assets

Down

$11,466

Down $1,258 (-9.9%) from 2021

Liabilities

$148

No earlier filing loaded for comparison.

Net Assets

Down

$11,318

Down $1,406 (-11%) from 2021

Revenue

Up

$108,900

Up $64,255 (+144%) from 2021

Expenses

Up

$108,607

Up $76,214 (+235%) from 2021

Net Income

Down

$293

Down $11,959 (-98%) from 2021

Trend Graphs

Balance Sheet Trend

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

$15K$10K$5.0K$0Assets 2019: $1,359Liabilities 2019: $6Net Assets 2019: $1,3532019Assets 2020: $472Net Assets 2020: $4722020Assets 2021: $12,724Net Assets 2021: $12,7242021Assets 2024: $11,466Liabilities 2024: $148Net Assets 2024: $11,3182024

Highlighted filing

2024

Assets$11,466
Liabilities$148
Net Assets$11,318

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2019: $56,634Expenses 2019: $55,281Net Income 2019: $1,3532019Revenue 2020: $23,651Expenses 2020: $24,532Net Income 2020: -$8812020Revenue 2021: $44,645Expenses 2021: $32,393Net Income 2021: $12,2522021Revenue 2024: $108,900Expenses 2024: $108,607Net Income 2024: $2932024

Highlighted filing

2024

Revenue$108,900
Expenses$108,607
Net Income$293

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$108,900
Mission and Program Overview

Mission

PurposesThe Corporation exists for the purpose of (i) promoting social welfare within the meaning of Section 501(c)(4) of the Internal Revenue Code of 1986, as amended (the "Code"), and the regulations promulgated thereunder, as the same may be amended or superseded (the "Regulations"), including promoting the sustainable production, marketing and consumption of local foods, goods and services through a community gathering place in the downtown urban living development in Spokane, WA commonly known as "Kendall YardsX; (ii) aiding, supporting, and assisting by gifts, contributions or otherwise, other corporations, funds and foundations organized and operated exclusively for an exempt purpose under the Code and Regulations; and (iii) doing any and all lawful activities which may be necessary, useful or desirable for the furtherance, accomplishment, fostering or attainment of the foregoing purposes, either directly or indirectly and either alone or in conjunction or cooperation with other

PurposesThe Corporation exists for the purpose of (i) promoting social welfare within the meaning of Section 501(c)(4) of the Internal Revenue Code of 1986, as amended (the "Code"), and the regulations promulgated thereunder, as the same may be amended or superseded (the "Regulations"), including promoting the sustainable production, marketing and consumption of local foods, goods and services through a community gathering place in the downtown urban living development in Spokane, WA commonly known as "Kendall Yards (ii) aiding, supporting, and assisting by gifts, contributions or otherwise, other corporations, funds and foundations organized and operated exclusively for an exempt purpose under the Code and Regulations; and (iii) doing any and all lawful activities which may be necessary, useful or desirable for the furtherance, accomplishment, fostering or attainment of the foregoing purposes, either directly or indirectly and either alone or in conjunction or cooperation with others,

Program Services

DescriptionGrantsExpenses
Achievements1. aiding, supporting, and assisting by gifts, contributions or otherwise, other corporations, funds and foundations organized and operated exclusively for an exempt purpose under the Code and Regulations; and 2. Doing any and all lawful activities which may be necessary, useful or desirable for the furtherance, accomplishment, fostering or attainment of the foregoing purposes, either directly or indirectly and either alone or in conjunction or cooperation with others, whether such others be persons or organizations of any kind or nature, such as corporations, firms, associations, trusts, institutions, foundations, or governmental bureaus, departments, or agencies. No part of the net earnings of the Corporation shall inure to the benefit of, or be distributable to its members, directors, trustees, officers, or other private persons, except that the Corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in herein. The Corporation may engage in lobbying, promote legislation, or participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office, but only to the extent such activities are lawful and otherwise permitted under the Act, the Code, and the Regulations as consistent with and permitted by the Corporation's intended 501(c)(4) status.-$108,607
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH M FRANKDirector-$0--
Filing and Contact Details

Filer

Filer Name
Night Market at Kendall Yards
EIN
84-1867682
Phone
5094585860
Address
1421 N MEADOWWOOD LN STE 200, LIBERTY LAKE, WA 99019

Signing Officer

Name
Joseph M Frank
Title
Director
Signed
2025-04-28
Discuss with paid preparer
Yes

Preparer

Firm
Lukes Accounting
Address
1439 N Argonne Rd, Spokane Valley, WA 99212
Preparer
Kelly R Lukes
Phone
5097475656
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $5968

Other Expenses.1009

Depreciation $1133

Other Expenses.1

Sponsership $23379

Other Expenses.2

PROFESSIONAL FEES $21038

Other Expenses.3

Music $11500

Other Expenses.4

Supplies $9817

Other Expenses.5

Security & Trafic Control $6579

Other Expenses.6

Trash/Recycling $3313

Other Expenses.7

Janitorial $3085

Other Expenses.8

Merchant Fees $2429

Other Expenses.9

Merchandise $795

Other Expenses.10

Accounting & Legal $555

Other Expenses.11

Permits $551

Other Expenses.12

Insurance $310

Other Expenses.13

Dues & subscriptions $248

Other Expenses.14

Business Taxes $23

Other Assets.1002

Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $4530

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $148

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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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IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0108607
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IRS990EZ/TotalRevenueAmt0108900
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0841867682
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ReturnHeader/TaxPeriodBeginDt02024-01-01
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